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Abgrenzbarkeit, Abgrenzung

English translation: apportionability, apportionment (AmE > expenses) allocation

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Abgrenzbarkeit, Abgrenzung
English translation:apportionability, apportionment (AmE > expenses) allocation
Entered by: Marc Svetov

21:48 Jan 11, 2016
German to English translations [PRO]
Bus/Financial - Business/Commerce (general) / Management control, budgeting
German term or phrase: Abgrenzbarkeit, Abgrenzung
"Zum Abschluss soll auf ein Problem des Investitionscontrollings hingewiesen werden, das in der Literatur eher ein Schattendasein fristet: die Abgrenzbarkeit von Investitionen.
Nicht zuletzt die Verbreitung des wertorientierten Controllings hat zur Einsicht geführt, dass Investitionen an ihrem Beitrag zum Unternehmenswert gemessen werden sollten.
Während die ausgefeilten Kostenrechnungssysteme eine recht genaue Abgrenzung der Kosten vornehmen, die einer Investition zugerechnet werden können, sehen sich Controller auf der Erlösseite erheblichen Zurechnungsproblemen gegenüber.
Wie soll z. B. der Wertbeitrag einer neuen Software zur Personalverwaltung oder die Veränderung des Produktdesigns bestimmt werden?"

Not sure what "Abgenzbarkeit" and "Abgrenzung" mean in this context. Can anyone help? It would be much appreciated.
Marc Svetov
United States
Local time: 03:04
apportionability, apportionment (AmE > expenses) allocation
Explanation:
Allocatability doesn't work as well as apportionability, both for investments - or better - capital expenditure, but might be commoner for US accounting purposes >

eine recht genaue Abgrenzung der Kosten = a very precise (AmE) allocation > (BrE) apportionment > of costs.
Selected response from:

Adrian MM. (X)
Local time: 10:04
Grading comment
Thanks!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3apportionability, apportionment (AmE > expenses) allocation
Adrian MM. (X)


  

Answers


13 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
apportionability, apportionment (AmE > expenses) allocation


Explanation:
Allocatability doesn't work as well as apportionability, both for investments - or better - capital expenditure, but might be commoner for US accounting purposes >

eine recht genaue Abgrenzung der Kosten = a very precise (AmE) allocation > (BrE) apportionment > of costs.

Example sentence(s):
  • One must look principally at the underlying activity, not at the form of the investment, to determine the propriety of apportionability.

    Reference: http://www.proz.com/kudoz/german_to_english/business_commerc...
    Reference: http://www.law.cornell.edu/supremecourt/text/458/307
Adrian MM. (X)
Local time: 10:04
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 48
Grading comment
Thanks!

Peer comments on this answer (and responses from the answerer)
agree  philgoddard: Yes, I think the idea is "circumscribe" or "precisely quantify".
1 hr
  -> Thx and indeed.
agree  BrigitteHilgner
9 hrs
  -> Danke schön!
agree  Ramey Rieger (X)
9 hrs
  -> Thx and possibly a wise choice.
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