By a difference cost analysis one understands the view about changes of a cost model in consequence of the adjustment of an incomplete sentence about parameters.
Example:
The enterprise of a technical plant is accomplished by 3 coworkers. Per month x litres of Diesel for the generation of current are used. The acquisition of the generator took place before three years. Servicing contracts for exist exist on the plant in addition, still conveyors, fans, etc.
Now if a view of economy is to be accomplished, those evaluated whether the plant is to be attached to a public power supply, is can different beginnings be accomplished:
VollkostenrechnungEs are actually determined the operating cost of all claimant systems (generator, conveyors, etc.) the direct personnel expenditure and achievements third, both under employment of a generator and under use of an external supplier determined and the results compared.
DifferenzkostenanalyseEs is first determined, within which cost ranges the use of an external energy supplier affects itself (writing-off e.g. being void, smaller personnel expenditure for maintenance, being void Einkaus and storage costs for Diesels," ) and this, and/or the changes of cost evaluates.
In complex organizations the modelling of a complete cost accounting can become impossible (in the given example it would measure about heavily to the effect of the change of the personnel employment on the administratives expense, there the administrative expense portion from the employment of a generator usually is not seized separately).
With the list of the cost elements from the beginning only a selected sentence which can be regarded of well understood and/or as particularly critically evaluated cost ranges used moves one into the range of the ABC cost analysis.
Regards one apart from the designated costs also still effects of the kind that the coworkers time spent, them before with maintenance of the generators with colleagues in the administration to spend - thus indirect costs - move one itself into the range of the TCO analysis.
Difference cost analyses can be used, if:
The difference cost analysis can be used in connection with ABC analyses and TCO analyses.
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