Indirekte Kosten, die mehreren Produkten oder der gesamten Produktion zugeordnet werden
Beispiel: Lagerhaltungskosten, Kosten für den Materialeinkauf
Die Materialkosten sind ein wichtiger Bestandteil der Herstellungskosten und beeinflussen maßgeblich die Produktkalkulation und die Preisgestaltung eines Unternehmens.
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