kalkulációs
Kalkulációs is a German term that translates to "calculation" or "costing" in English. It refers to the process of determining the cost of something, whether it's a product, service, project, or undertaking. This involves identifying all relevant expenses, such as direct materials, direct labor, and overhead costs, and then aggregating them to arrive at a total cost. Kalkulációs is a fundamental concept in business and economics, essential for pricing, budgeting, and decision-making.
The process of kalkulációs can vary depending on the context. For manufacturing, it might involve detailed
Different methods and techniques can be employed for kalkulációs, including standard costing, activity-based costing, and marginal