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    German missing

    Overheads purchase

    1­ Reply
    Subject

    Overheads purchase

    Sources
    1.2.NON CAPEX PURCHASE
    The following rules apply to the authorisation purchase of goods/services not included in Capex:
    -Business related purchase: approved by BM
    -Overheads purchase: approved by FM
    Organisation of purchasing in the above set areas is the responsibility of FM respectively BM who have to respect the limits defined in the Authorisation Table.
    Comment
    Sind das die Gesamtkosten des Einkaufs???

    Danke
    AuthorGK15 Jul 10, 08:02
    Comment
    Nein, overhead sind Gemeinkosten oder unproduktive Kosten (Klopapier, Kantinenpersonal, Büromöbel), im Gegensatz zu den Dingen, die direkt für die Ausübung des Geschäfts benötigt werden (Materialien, die zu Produkten verarbeitet werden etc.).
    #1Author El Buitre (266981) 15 Jul 10, 08:28
     
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