lg3_inh1

//OwnerIQ var __oiq_pct = 50; if( __oiq_pct>=100 || Math.floor(Math.random()*100/(100-__oiq_pct)) > 0 ) { var _oiqq = _oiqq || []; _oiqq.push(['oiq_addPageBrand','Lycos']); _oiqq.push(['oiq_addPageCat','Internet > Websites']); _oiqq.push(['oiq_addPageLifecycle','Intend']); _oiqq.push(['oiq_doTag']); (function() { var oiq = document.createElement('script'); oiq.type = 'text/javascript'; oiq.async = true; oiq.src = document.location.protocol + '//px.owneriq.net/stas/s/lycosn.js'; var s = document.getElementsByTagName('script')[0]; s.parentNode.insertBefore(oiq, s); })(); } //Google Analytics var _gaq = _gaq || []; _gaq.push(['_setAccount','UA-21402695-19']); _gaq.push(['_setDomainName','tripod.com']); _gaq.push(['_setCustomVar',1,'member_name','gpotthast',3]); _gaq.push(['_trackPageview']); (function() { var ga = document.createElement('script'); ga.type = 'text/javascript'; ga.async = true; ga.src = ('https:' == document.location.protocol ? 'https://ssl' : 'http://www') + '.google-analytics.com/ga.js'; var s = document.getElementsByTagName('script')[0]; s.parentNode.insertBefore(ga, s); })(); //Lycos Init function getReferrer() { var all= this.document.cookie; if (all== '') return false; var cookie_name = 'REFERRER='; var start = all.lastIndexOf(cookie_name); if (start == -1) return false; start += cookie_name.length; var end = all.indexOf(';', start); if (end == -1) end = all.length; return all.substring(start, end); } function getQuery() { var rfr = getReferrer(); if (rfr == '') return false; var q = extractQuery(rfr, 'yahoo.com', 'p='); if (q) return q; q = extractQuery(rfr, '', 'q='); return q ? q : ""; } function extractQuery(full, site, q_param) { var start = full.lastIndexOf(site); if (start == -1) return false; start = full.lastIndexOf(q_param); if (start == -1) return false; start += q_param.length; var end = full.indexOf('&', start); if (end == -1) end = full.length; return unescape(full.substring(start, end)).split(" ").join("+"); } function generateHref(atag, template){ atag.href=template.replace('_MYURL_', window.location.href.replace('http://', '')).replace('_MYTITLE_','Check%20out%20this%20Tripod%20Member%20site!'); } var lycos_ad = Array(); var lycos_onload_timer; var cm_role = "live"; var cm_host = "tripod.lycos.com"; var cm_taxid = "/memberembedded"; var tripod_member_name = "gpotthast"; var tripod_member_page = "gpotthast/lg3_inh1.htm"; var tripod_ratings_hash = "1746330608:6fdb8c66d47ea7d7b5724b3a91640898"; var lycos_ad_category = null; var lycos_ad_remote_addr = "209.202.244.9"; var lycos_ad_www_server = "www.tripod.lycos.com"; var lycos_ad_track_small = ""; var lycos_ad_track_served = ""; var lycos_search_query = getQuery(); var googletag = googletag || {}; googletag.cmd = googletag.cmd || []; (function() { var gads = document.createElement('script'); gads.async = true; gads.type = 'text/javascript'; var useSSL = 'https:' == document.location.protocol; gads.src = (useSSL ? 'https:' : 'http:') + '//www.googletagservices.com/tag/js/gpt.js'; var node = document.getElementsByTagName('script')[0]; node.parentNode.insertBefore(gads, node); })(); googletag.cmd.push(function() { googletag.defineSlot('/95963596/TRI_300X250_dfp', [300, 250], 'div-gpt-ad-1450204159126-0').addService(googletag.pubads()); googletag.defineSlot('/95963596/TRI_above_728x90_dfp', [728, 90], 'div-gpt-ad-1450204159126-1').addService(googletag.pubads()); googletag.defineSlot('/95963596/TRI_below_728x90_dfp', [728, 90], 'div-gpt-ad-1450204159126-2').addService(googletag.pubads()); googletag.pubads().enableSingleRequest(); googletag.enableServices(); }); (function(isV) { if( !isV ) { return; } var adMgr = new AdManager(); var lycos_prod_set = adMgr.chooseProductSet(); var slots = ["leaderboard", "leaderboard2", "toolbar_image", "toolbar_text", "smallbox", "top_promo", "footer2", "slider"]; var adCat = this.lycos_ad_category; adMgr.setForcedParam('page', (adCat && adCat.dmoz) ? adCat.dmoz : 'member'); if (this.lycos_search_query) { adMgr.setForcedParam("keyword", this.lycos_search_query); } else if(adCat && adCat.find_what) { adMgr.setForcedParam('keyword', adCat.find_what); } for (var s in slots) { var slot = slots[s]; if (adMgr.isSlotAvailable(slot)) { this.lycos_ad[slot] = adMgr.getSlot(slot); } } adMgr.renderHeader(); adMgr.renderFooter(); }((function() { var w = 0, h = 0, minimumThreshold = 300; if (top == self) { return true; } if (typeof(window.innerWidth) == 'number' ) { w = window.innerWidth; h = window.innerHeight; } else if (document.documentElement && (document.documentElement.clientWidth || document.documentElement.clientHeight)) { w = document.documentElement.clientWidth; h = document.documentElement.clientHeight; } else if (document.body && (document.body.clientWidth || document.body.clientHeight)) { w = document.body.clientWidth; h = document.body.clientHeight; } return ((w > minimumThreshold) && (h > minimumThreshold)); }()))); window.onload = function() { var f = document.getElementById("FooterAd"); var b = document.getElementsByTagName("body")[0]; b.appendChild(f); f.style.display = "block"; document.getElementById('lycosFooterAdiFrame').src = '/adm/ad/footerAd.iframe.html'; // DOM Inj Ad (function(isTrellix) { var e = document.createElement('iframe'); e.style.border = '0'; e.style.margin = 0; e.style.display = 'block'; e.style.cssFloat = 'right'; e.style.height = '254px'; e.style.overflow = 'hidden'; e.style.padding = 0; e.style.width = '300px'; var isBlokedByDomain = function( href ) { var blockedDomains = [ "ananyaporn13000.tripod.com", "xxxpornxxx.tripod.com" ]; var flag = false; for( var i=0; i<blockedDomains.length; i++ ) { if( href.search( blockedDomains[ i ] ) >= 0 ) { flag = true; } } return flag; } var getMetaContent = function( metaName ) { var metas = document.getElementsByTagName('meta'); for (i=0; i<metas.length; i++) { if( metas[i].getAttribute("name") == metaName ) { return metas[i].getAttribute("content"); } } return false; } var getCommentNodes = function(regexPattern) { var nodes = {}; var nodesA = []; var preferredNodesList = ['a', 'c', 'b']; (function getNodesThatHaveComments(n, pattern) { if (n.hasChildNodes()) { if (n.tagName === 'IFRAME') { return false; } for (var i = 0; i < n.childNodes.length; i++) { if ((n.childNodes[i].nodeType === 8) && (pattern.test(n.childNodes[i].nodeValue))) { var areaName = pattern.exec(n.childNodes[i].nodeValue)[1]; nodes[areaName] = n; } else if (n.childNodes[i].nodeType === 1) { getNodesThatHaveComments(n.childNodes[i], pattern); } } } }(document.body, regexPattern)); for (var i in preferredNodesList) { if (nodes[preferredNodesList[i]]) { if( isTrellix && nodes[preferredNodesList[i]].parentNode.parentNode.parentNode.parentNode ) { nodesA.push(nodes[preferredNodesList[i]].parentNode.parentNode.parentNode.parentNode); } else { nodesA.push( nodes[preferredNodesList[i]] ); } } } return nodesA; } var properNode = null; var areaNodes = getCommentNodes( new RegExp( '^area Type="area_(\\w+)"' ) ); for (var i = 0; i < areaNodes.length; i++) { var a = parseInt(getComputedStyle(areaNodes[i]).width); if ((a >= 300) && (a <= 400)) { properNode = areaNodes[i]; break; } } var propertyName = getMetaContent("property") || false; if( isTrellix && (properNode) ) { e.src = '/adm/ad/injectAd.iframe.html'; properNode.insertBefore(e, properNode.firstChild); } else if( isTrellix && !( properNode ) ) // Slap the ad eventhought there is no alocated slot { e.src = '/adm/ad/injectAd.iframe.html'; e.style.cssFloat = 'none'; var cdiv = document.createElement('div'); cdiv.style = "width:300px;margin:10px auto;"; cdiv.appendChild( e ); b.insertBefore(cdiv, b.lastChild); } else if( !isBlokedByDomain( location.href ) ) { var injF = document.createElement('iframe'); injF.style.border = '0'; injF.style.margin = 0; injF.style.display = 'block'; injF.style.cssFloat = 'none'; injF.style.height = '254px'; injF.style.overflow = 'hidden'; injF.style.padding = 0; injF.style.width = '300px'; injF.src = '/adm/ad/injectAd.iframe.html'; if( b && ( !isTrellix || ( typeof isTrellix == "undefined" ) ) ) // All other tripod props { var cdiv = document.createElement('div'); cdiv.style = "width:300px;margin:10px auto;"; cdiv.appendChild( injF ); b.insertBefore(cdiv, b.lastChild); } } }( document.isTrellix )); }

if (typeof lycos_ad !== "undefined" && "slider" in lycos_ad) { document.write(lycos_ad['slider']); }

Erfassung, Verteilung, Analyse und Zurechnung von Kosten

Materialien für SchülerInnen:

Die Abgrenzungsrechnung

Die Kostenstellenrechnung

Wesen und Aufgaben der Kostenstellenrechnung
Formular: Betriebsabrechnungsbogen
Die Gemeinkostenzuschlagssätze
Lösung zur Aufgabe vom 22.08.
Ausgangsproblem und Erläuterungen zum erweiterten und mehrstufigen BAB
Vorbereiteter BAB zur obigen Ausgangssituation
Formular: Erweiterter und mehrstufiger BAB
Kostenüberdeckung bzw. Kostenunterdeckung
Zusammenfassung des bisher Gelernten - Der "Rote Faden"
Übung für die 1. Klausur
Lösungen in Excel mit Formeln
Übung für die Klausur: Erweiterter und mehrstufiger BAB (Aufgabenstellung)
Lösungsblatt zur Aufgabenstellung

Die Kostenträgerrechnung

Vor- und Nachkalkulation: Schema in Excel mit Formeln

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