Produktkalkyler
Paradis tillfrågas om att legotillverka en motor. dM beräknas till 800 kr och dL till 600 kr samt övriga direkta tillverkningskostnader till 200 kr per motor. Beräkna självkostnaden per motor med påläggskalkyl! Självkostnadskalkyl Aktivitetsbaserad kalkyl (ABC) Begrepp Aktivitet: Arbetsuppgift, verbet, ”det som görs”
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