On the one hand, planned costs can be used to determine future costs for the company, the divisions, processes and products. On the other hand, planned costs allow, in hindsight, target / actual comparisons for cost centers and costs for services rendered. They serve to control results, overhead areas and projects as well as decision support. The method of flexible budgeting, in which cost center costs are planned separately for fixed employment and variable components, has now become established in industrial companies in the German-speaking world.
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