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Terms
for subject
Accounting
containing
manufacturing
|
all forms
|
exact matches only
English
German
direct
manufacturing
labor costs
Fertigungslöhne
direct
manufacturing
labor costs
Lohneinzelkosten
direct
manufacturing
labor mix variance
Arbeitsmixabweichung
direct
manufacturing
labor yield variance
Arbeitsertragsabweichung
indirect
manufacturing
costs
Herstellgemeinkosten
manufacturing
companies
Unternehmen des produzierenden Gewerbes
manufacturing
overhead
Herstellgemeinkosten
manufacturing
overhead
Fertigungsgemeinkosten
manufacturing
overhead costs
Herstellgemeinkosten
Raw materials,semi-finished and finished products,as well as merchandise,shall be valued at a maximum of the acquisition or
manufacturing
cost.If the cost is higher than the market value generally applicable on the date of the balance sheet,then such market value shall be determinative.
Niederstwertprinzip
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