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Glossary entry

German term or phrase:

Anderskosten

English translation:

differently valuated implicit costs

Added to glossary by nocciola
May 20, 2013 22:24
11 yrs ago
3 viewers *
German term

Anderskosten

German to English Bus/Financial Accounting Cost accounting
Anderskosten stehen Aufwendungen in einer anderen Höhe gegenüber. Übersteigen die Kosten in deren kalkulatorischer Bewertung die Aufwendungen, so handelt es sich um Anderskosten. Im umgekehrten Falle spricht man von bewertungsbedingtem neutralen Aufwand.

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I have seen the translation "outlay costs" but am unsure if this is correct. What is wrong with "other costs"? I am trying to find a concise translation for a student thesis.
Proposed translations (English)
3 differently valuated implicit costs
5 outlay costs
4 costs that are different from expenses as calculated in financial accounting
3 different calculated costs
References
implicit versus explicit costs

Discussion

Bernhard Sulzer May 21, 2013:
@nocciola please see my other added entries.
nocciola (asker) May 21, 2013:
Anderskosten - further question Thank you everyone. I would like to take "differently calculated implicit costs", however would this fit with my translation of "bewertungsbedingtem neutralen Aufwand" in the sample's second sentence as "valuation-related non-operating expenses"? Or should I write "differently calculated non-operating expenses"?
Eva Petersson May 20, 2013:
One suggestion would be "remaining costs".

Proposed translations

16 hrs
Selected

differently valuated implicit costs

My suggestion: I'm not so happy with "differently calculated" because it implies a different method of calculation (true) but not a different value, the latter being the case with Anderskosten (IMO); see:
http://www.proz.com/?sp=gloss/term&id=1513226 http://de.dbpedia.org/page/Anderskosten
differently valuated:
http://www.proz.com/kudoz/german_to_english/bus_financial/60...

for your bewertungsbedingte neutrale Aufwendungen, I think your suggestion is good and works. You need to show the difference from the Anerskosten


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Note added at 19 hrs (2013-05-21 17:49:47 GMT)
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...sorry, Anderskosten

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Note added at 19 hrs (2013-05-21 17:57:16 GMT)
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I'd keep the German term or the English equivalent in parentheses to ensure that readers know what German accounting concept it refers to.

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Note added at 8 days (2013-05-28 22:32:51 GMT) Post-grading
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Thank YOU, Hazel!
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4 KudoZ points awarded for this answer. Comment: "Thank you very much for your clear but detailed explanation and thorough approach."
1 hr

outlay costs

"outlay costs" is proper Business term, like fixed phrase
Reference:

http://www.investopedia.com/terms/o/outlaycost.asp

Peer comment(s):
neutral Bernhard Sulzer : I don't believe "Anderskosten" are explicit costs, but outlay costs are put in your link into the category of explicit costs.
4 hrs
neutral Ted Wozniak : outlay costs is the SAP English translation, would only use that in a SAP context
9 hrs
Something went wrong...
1 hr

different calculated costs

p 11

According to this dictionary, anyway.

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Note added at 11 hrs (2013-05-21 09:37:08 GMT)
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http://wirtschaftslexikon.gabler.de/Definition/anderskosten....
Reference:

http://www.docstoc.com/docs/150103834/Fachw-rterbuch-Controlling-Englisch-Deutsch-Deutsch-Englisch

http://www.fh-dortmund.de/de/studi/fb/9/personen/lehr/schdie/medien/Fachwoerterbuch_Controlling_Englisch-Deutsch.pdf

Peer comment(s):
neutral Bernhard Sulzer : differently calculated costs - if transl. literally http://wirtschaftslexikon.gabler.de/Definition/anderskosten.... - aber das ist kein Fachbegriff
2 hrs
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11 hrs

costs that are different from expenses as calculated in financial accounting

This is one of those German BWL "thingies" that simply doesn't have a term in Anglo-American accounting. A Cost Accounting terminology list I found from a now unknown German cost accounting course explains Anderskosten as follows:

since financial accounting costs are subject to legal definitions and cost accounting costs are not, costs and expenses that describe the same ‘usage of factors’ can differ in value and are therefore other, differing costs - Anderskosten
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Reference comments

5 hrs
Reference:

implicit versus explicit costs

I'd be careful here. It seems these costs belong more to the "implicit costs" whereas outlay costs seem to be part of explicit costs.

Compare:

http://tinyurl.com/q34xhwe
http://tinyurl.com/qj8odx6
implicit costs: http://www.usna.edu/Users/econ/pschmitt/FE210/review2.pdf
http://www.investopedia.com/terms/i/implicitcost.asp

kalkulatorische Kosten, which consist of Anders- and Zusatzkosten: http://wirtschaftslexikon.gabler.de/Definition/kalkulatorisc...
http://wirtschaftslexikon.gabler.de/Definition/anderskosten....


my suggestion: differently valuated implicit costs

see:
http://help.sap.com/saphelp_glossary/de/35/26b639afab52b9e10...
In der Kostenrechnung wird die Abschreibung in anderer Höhe gebucht

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Note added at 19 hrs (2013-05-21 17:55:25 GMT)
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Because, as Ted has pointed out above, many of these terms have no direct equivalents in English, you should probably keep the German term in parentheses so it is clear what it refers to.
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