Studierende stehen vor dem LC und blicken lächelnd einer Kollegin mit einer Mappe in der Hand nach.

Non-Value Added Cost

German Translation

Kosten, die keinen Mehrwert erzeugen


Accounting with SAP R/3

Short Description

The price or cost of any resource consumed by an activity that does not add value to the product or service. Non-value added costs are generally the penalty for poor quality or poor decision making actions in activities "upstream" of the activity that incurs the non-value added cost.
[vgl., ATIA Integrated Dictionary (22.11.2001), URL]