Sequential consumption method

Subject area:	Economics
Application:	Cost element accounting, material consumption valuation

Lecturer:	Prof. Dr. Inge Wulf
Keywords:	Material costs, material consumption evaluation, Fifo, Lifo, Hifo, Lofo, consumption sequence method, collective method
Lecture notes:	available via Stud.IP for participants of the course
Chapter, pages:	Chap. 2.3.2.2, p. 86-93 (WS2019/20)
Teaching video:	WS 2019/20, video available within the TU Clausthal
Total running time:	0 h 19 min

Our website uses cookies. These have two functions: Firstly, they are necessary for the basic functionality of our website. On the other hand, with the help of cookies, we can continually improve our content for you. For this purpose, pseudonymised data of website visitors is collected and analysed. By clicking on Settings, you can also select the individual cookies you wish to accept. You can revoke your consent to the use of cookies at any time, even partially. You can find more information about cookies on this website in our privacy declaration and about us in the imprint.

Mandatory

accept

These cookies are needed for a smooth operation of our website.

Name	Purpose	Lifetime	Type	Provider
CookieConsent	Saves your consent to using cookies.	1 year	HTML	Website

Font scaler

accept

Name	Purpose	Lifetime	Type	Provider
FontScaler	Activates some buttons on top of the page to scale the font size of the web site	1 months	HTML	TU Clausthal

Readspeaker

accept

Name	Purpose	Lifetime	Type	Provider
ReadSpeaker	Activates the "Readspeaker" feature that will read parts of a page or the whole page without having to install additional software	1 months	HTML	TU Clausthal

Print button

accept

Name	Purpose	Lifetime	Type	Provider
PrintButton	Activates a button to print out the current page on click	1 months	HTML	TU Clausthal

Marketing

accept

Name	Purpose	Lifetime	Type	Provider
_pk_id	Used to store a few details about the user such as the unique visitor ID.	13 months	HTML	Matomo
_pk_ref	Used to store the attribution information, the referrer initially used to visit the website.	6 months	HTML	Matomo
_pk_ses	Short lived cookie used to temporarily store data for the visit.	30 minutes	HTML	Matomo
_pk_cvar	Short lived cookie used to temporarily store data for the visit.	30 minutes	HTML	Matomo
_pk_hsr	Short lived cookie used to temporarily store data for the visit.	30 minutes	HTML	Matomo

Sequential consumption method

Info

Portals

Weather & Webcam

Social Media

Content

Content

Sequential consumption method

Cost and activity accounting

Info

Portals

Weather & Webcam

Social Media