Cost Accounting in Communities for municipalities in Saxony-Anhalt

Content of the reference book "cost accounting in communities" are based on theoretical and practical basis for objectives, principles and structure of costs and performance calculation, conceptual definitions of costs and benefits, cost accounting and cost types, cost centers and cost accounting.

This technical manual is intended in particular allow municipalities in Saxony Anhalt assistance with incorporation into the issue of cost and management accounting due to the new municipal budget and accounting and point to solution possibilities for implementation in local practice.

Table of Contents (excerpt)

1. Introduction

2. Objectives of the cost and management accounting

3. Principles and structure of cost accounting

4. Clarifying the concepts of cost and management accounting

5. Cost accounting systems

- Actual, normal and standard costing
- Full and variable costing
- Process and target costing (Target costing)

6. Cost Accounting

7. Cost Center Accounting

- Cost Center Education after power or billing aspects
- Cost allocation sheet
- Primary Cost Allocation
- Secondary Cost Allocation

8. Cost Object Controlling

- Division calculation
- Equivalence numbers calculation
- Overhead calculation

9. Cost Accounting in NKHR in Saxony-Anhalt

- Legal requirements
- Connection of cost accounting to the budget
- Standardization of accounting substance
- Breakdown of new household
- Breakdown by product areas
- Product-oriented budget by institutional structure
- The two - level - model
- Products as a key link between budget and cost and management accounting
- Breakdown by cost accounting
- Inter-municipal comparisons
- Reporting and cost accounting
- Problem Analysis
- Management Controlling as a management tool
10. Cost and management accounting using the example of a civil office of a district town in Saxony-Anhalt

11. Case Study - cost accounting on KVHS
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