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Answer Posted / james bond
In Cost Accounting there are 4 organizational units (master
data)
a. Cost Center (Costs are incurred here)
b. Cost Element (Costs are carried by CE)
c. Activity Type ( Process/Operation)
d. Statistical Key Figure ( values/quantities)
Activity Rates define or rather calculate the cost of
performing an activity type.
Activity Type = Internet Surfing
Activity Price = 20 $/hr
Statistical Key Figure = # of hrs/day = 8
Total Cost of Surfing = 160 / day
Hope this helps....
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