Step ladder procedure

Subject area:	Economics
Application:	Cost center accounting, secondary cost allocation

Lecturer:	Prof. Dr. Inge Wulf
Keywords:	Secondary cost allocation, secondary cost distribution, internal activity allocation, successive procedures, step ladder procedure, staircase allocation procedure
Lecture notes:	Available via Stud.IP for participants of the course
Chapter, pages:	Chap. 3.3.2.2, p. 176-183 (WS2019/20)
Teaching video:	WS 2019/20, video available within TU Clausthal
Total running time:	0 h 18 min

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Step ladder procedure

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Step ladder procedure

Cost and activity accounting

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