Warum die Gemeinkosten und der BAB so wichtig für die Preiskalkulation sind! - Mit Beispiel erklärt!

In order for a company to calculate the price for a new product as accurately as possible, it must use the operating statement (BAB) to include overhead costs. Direct costs can be allocated directly. Only with the complete calculation of the prime costs can the price at which the product should ultimately be sold be determined. #business #accounting #booking #accounts #debits #simplyexplained #learningvideo #herrtafelschwamm ____________________________ 0:00 Introduction 0:24 Importance of overhead costs 2:50 Calculation including overhead costs _____________________________ I really hope this video helped you better understand the topic 🙂 Since I'm certainly not infallible, I'm always grateful for praise and criticism so I can do it either just as well or even better next time 😉 If you have any topic requests because you have an upcoming test or exam, or you simply want to know more about a specific topic, please feel free to write me in the comments below the videos or send me a message directly on Instagram: @herrtafelschwamm   / herrtafelschwamm   Below you'll find a few playlists that might also be helpful. I'll be expanding the playlists gradually, as I still have countless videos in mind that I'd like to create 😉 Videos on external accounting / journal entries and posting, and on T-accounts:    • Grundlagen des externen Rechnungswesens! W...   Exercises on external accounting as preparation for class tests:    • Übungsaufgaben zum externen Rechnungswesen...   Videos on cost and performance accounting (CBA):    • Kosten- und Leistungsrechnung - Von der De...   Videos on business administration: procurement and Inventory Management:    • BWL: Beschaffung und Lagerhaltung - Von de...   Business Administration Videos: Financing and Investment    • BWL: Investition und Finanzierung - Alles ...