Fundamental understanding of: production functions, cost functions (input-based and output-based), input factor consumption functions; production program optimization; cost planning; usage variance calculation (price variance, quantity variance); volume variance caclulation
IFRS-Finanzmanagement: Kosten- und Leistungsrechnung, Schwaiger; Bezugsquelle: Grafisches Zentrum HTU GmbH, 1040 Wien, Wiedner Hauptstr. 8-10, EG, roter Bereich.