Chapter 2_EN:  Introduction to the course

2.1: What are costs?

 

   Quiz to 2.1

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2.2: Act of purchase

  Quiz to 2.2

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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

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2.4: Overhead costs and special costs

 

  Quiz to 2.4

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2.5: Depreciation

 

  Quiz to 2.5

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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  

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2.7: Insurance, motor vehicle tax, TÜ costs

 

  Quiz to 2.7

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2.8: Accommodation costs

 

  Quiz to 2.8

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2.9: Variable machinery costs

 

  Quiz to 2.9

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2.10: Repair costs

 

   Quiz to 2.10

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2.11: Exkursus:

Fixed assets and current assets

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