Chapter 2_EN: Introduction to the course
2.1: What are costs?
2.2: Act of purchase
2.3: Fixed and variable costs, change in costs during expansion or restriction of production
2.3.1: Fixed and variable costs
2.3.2: Change in costs during expansion or restriction of production
2.4: Overhead costs and special costs
2.6: Financing costs
Whether own funds (equity-financing) or borrowed funds are used (debt, for example, by a bank loan), financing always incurs costs!
2.6.1: Financing costs without residual value
2.6.2: Financing costs with residual value
2.7: Insurance, motor vehicle tax, TÜ costs
2.8: Accommodation costs
2.9: Variable machinery costs
2.10: Repair costs
Fixed assets and current assets