Chapter 2_EN:  Introduction to the course

2.1: What are costs?


   Quiz to 2.1

2.2: Act of purchase

  Quiz to 2.2


2.3:    Fixed and variable costs, change in costs during expansion or restriction of production

2.3.1: Fixed and variable costs


  Quiz to 2.3.1


2.3.2: Change in costs during expansion or restriction of production


  Quiz to 2.3.2

2.4: Overhead costs and special costs


  Quiz to 2.4

2.5: Depreciation


  Quiz to 2.5

2.6: Financing costs


Whether own funds (equity-financing) or borrowed funds are used (debt, for example, by a bank loan), financing always incurs costs!

2.6.1: Financing costs without residual value


  Quiz to 2.6.1 


2.6.2: Financing costs with residual value


  Quiz to 2.6.2  

2.7: Insurance, motor vehicle tax, TÜ costs


  Quiz to 2.7

2.8: Accommodation costs


  Quiz to 2.8

2.9: Variable machinery costs


  Quiz to 2.9

2.10: Repair costs


   Quiz to 2.10


2.11: Exkursus:

Fixed assets and current assets







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