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kalkulatorische Kosten

English translation: implicit costs

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:kalkulatorische Kosten
English translation:implicit costs
Entered by: nocciola

13:27 May 21, 2013
German to English translations [PRO]
Bus/Financial - Accounting / Cost accounting
German term or phrase: kalkulatorische Kosten
Sorry, this is related to my previous question about "Anderskosten".
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Andererseits kommen in der Kosten- und Erlösrechnung kalkulatorische Kosten vor, welche sich in Anderskosten und Zusatzkosten unterteilen.

Are these not "implicit costs" or should I use another term to avoid confusion with "Anderskosten" if I take the translation "differently calculated implicit costs"?

My translation: Having said that, there are expenses for costing purposes in cost and revenue accounting, which are divided into differently calculated implicit costs and additional costs.
nocciola
Germany
Local time: 23:48
implicit costs
Explanation:
for more on Anders- und Zusatzkosten, see

http://www.proz.com/kudoz/german_to_english/accounting/12616...
Selected response from:

Edith Kelly
Switzerland
Local time: 23:48
Grading comment
Thank you I will take this as it fits best with the rest of the sentence.
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +1implicit costs
Edith Kelly
3 +1imputed costs
Michael Martin, MA
2incremental costs
gangels (X)
Summary of reference entries provided
link
Bernhard Sulzer

  

Answers


14 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
implicit costs


Explanation:
for more on Anders- und Zusatzkosten, see

http://www.proz.com/kudoz/german_to_english/accounting/12616...

Edith Kelly
Switzerland
Local time: 23:48
Does not meet criteria
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 70
Grading comment
Thank you I will take this as it fits best with the rest of the sentence.

Peer comments on this answer (and responses from the answerer)
agree  Bernhard Sulzer
4 hrs
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4 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
incremental costs


Explanation:
On the other hand, in cost and [anticipated] proceeds accounting, incrementally calculated cost factors occur which subdivide into sundry and supplementary costs.

gangels (X)
Local time: 15:48
Does not meet criteria
Works in field
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 122
Login to enter a peer comment (or grade)

1 day 8 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
imputed costs


Explanation:
This might help:

"Moreover, he developed the concept of imputed costs (kalkulatorische Kosten), especially imputed interest on equity and inspired modern value added theories utilizing theories of capital considerations."


    Reference: http://books.google.com/books?id=gCqIuWlITZcC&pg=PA43&lpg=PA...
Michael Martin, MA
United States
Local time: 17:48
Does not meet criteria
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 48

Peer comments on this answer (and responses from the answerer)
agree  KarnEvil (X)
1 day 19 hrs
  -> Thanks!
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Reference comments


6 hrs
Reference: link

Reference information:
http://www.proz.com/kudoz/german_to_english/accounting/52117...

Bernhard Sulzer
United States
Does not meet criteria
Native speaker of: German
PRO pts in category: 24
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