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Sample translations submitted: 1
German to English: Cost centre accounting General field: Bus/Financial Detailed field: Accounting
Source text - German 3.3. Die Kostenstellenrechnung
Die Kostenstellenrechnung ist als Bindeglied der Kostenarten- und der Kostenträgerrechnung anzusehen. In mehreren Systemen der Kostenrechnung, wie z.B. der Vollkostenrechnung (siehe Punkt 3.1.1.), wird die vollständige Zurechnung aller anfallenden Kosten auf Kostenträger angestrebt. Denkbar ist aber auch eine teilweise Zurechnung, wie dies in der Teilkostenrechnung (siehe Punkt 3.1.1.) üblich ist. Ziel der Kostenartenrechnung ist, wie bereits in den Kapiteln zuvor beschrieben, eine vollständige Erfassung und Gliederung aller anfallenden Kosten nach geeigneten Kriterien. Die Kostenstellenrechnung hingegen hat die Aufgabe, die bereits in der Kostenartenrechnung erfassten Gemeinkosten, bestimmten Kostenträgern zuzurechnen. Zum Zwecke der Zurechenbarkeit von Gemeinkosten sowie einer sinnvollen Planung und Steuerung von Entscheidungen und Prozessen, werden daher anhand von Kostenstellen Orte bestimmt, an denen die bestimmten Kosten entstehen. Einzelkosten, die dem Kostenträger direkt zugeordnet werden können, finden in der Kostenstellenrechnung keine Berücksichtigung. In Ausnahmefällen werden jedoch auch Einzelkosten zu festgelegten Verrechnungssätzen über Kostenstellen auf die Kostenträger umgelegt. Eine gleichmäßige Verteilung aller nicht direkt zuordenbarer Kosten auf die Kostenträger macht, mit Ausnahme von Einproduktfertigungen, keinen Sinn, da im Normalfall eine unterschiedliche Beanspruchung der Ressourcen zugrunde liegt. Daher erfolgt i.d.R. eine möglichst verursachungsgerechte Verteilung nach geeigneten Maßgrößen, um dann im nächsten Schritt, in der Kostenträgerrechnung, möglichst genaue Stückkosten ermitteln zu können.
Translation - English 3.3. Cost Centre Accounting
Cost centre accounting can be seen as the link between cost type accounting and cost unit accounting. In several cost accounting systems, for example full-cost accounting (see 3.1.1), the target is to completely allocate all costs incurred to the cost bearer. However a partial allocation is also conceivable, as is customary under direct (also called “variable”) costing, (see 3.1.1). It is the target of cost type accounting, as already described in the previous sections, to record and break down all incurring costs according to suitable criteria. Cost centre accounting, however, has the task of allocating indirect costs recorded under cost type accounting to specific cost bearers. With the joint goals of enabling the allocation of indirect costs and the sensible planning and control of decisions and processes, locations are determined using cost centres where the specific costs occur. Direct costs, which can be directly allocated to the cost bearer, are not taken into account in cost centre accounting. In exceptional cases, however, direct costs are also allocated via cost centres to cost bearers at fixed offset rates. An equal distribution of all not directly allocable costs among cost bearers is unreasonable, with the exception of single-product manufacturing, as cost bearers normally use resources to varying extents. Therefore, costs are generally allocated where possible by cause according to suitable yardsticks so as to enable exact identification of unit costs in the next step, cost unit accounting.
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Translation education
Graduate diploma - Polytechnic of the South Bank
Experience
Years of experience: 17. Registered at ProZ.com: Dec 2006.
Italian to English (Polytechnic of the South Bank, Postgraduate Busine) French to English (Polytechnic of the South Bank, Postgraduate Busine) French to English (BA Modern Language Studies, Leicester Uni) Italian to English (BA Modern Language Studies, Leicester Uni) English (CELTA)
Memberships
English Language Teachers Association Stuttgart
Software
Microsoft Excel, Microsoft Office Pro, Microsoft Word, Powerpoint, Trados Studio
I started my career as an editor of English-language business publications and technical writer in Tokyo, where I worked for a variety of companies, including a corporate communications company and two investment banks.
After 11 years in Japan, I moved to Germany in 1999 to take up a position at Sony Europe assisting Japanese management with my Japanese-speaking skills.
At that time I started developing my German language ability and since 2006 I have been working as a freelance communications professional. As well as translating, rewriting and proofreading, I offer English language training for adults and have taught Bachelor's and Master's students at universities in England and Germany.
I can offer a wealth of experience in writing and editing business publications and a careful, meticulous approach.
Keywords: English, German, Japanese, French, Italian, business meeting interpreter, interpreter for tourists, business presentations, business reports, newsletters. See more.English, German, Japanese, French, Italian, business meeting interpreter, interpreter for tourists, business presentations, business reports, newsletters, company brochures, certificates, diplomas, licences, CVs, dissertations, architecture books, coffee table books, exhibition guides, websites. See less.
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