The term achievement in the account system and in the costing and performance calculation (KLR) can special be defined by four characteristics:

1. Production of special goods/services
2. The achievement production is assessable in monetary units (with the incomes).
3. The achievement production is operatingconditioned.
4. In a certain period.

To achievements belong thereby thus conversion, multi-existence and in-plant own contribution internal success = achievement - to costs

The achievement is the result of the operational factor combination, thus the goods and services provided in the fulfilment of the operating purpose. They face the costs.

Articles in category "Achievement (account system)"

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