Accrual calculation

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The accrual calculation is an instrument for determining and processing data in the context of cost and performance accounting (KLR).

The KLR receives its raw data from financial and tax accounting , operating statistics, external sources and through its own creation (e.g. imputed costs ) and is now part of enterprise resource planning systems in larger companies , from which it derives further raw data such as work plans and parts lists for costing and receives execution numbers of processes for process costing.

The preparation and processing of this raw data takes place according to certain criteria of cost creation and distribution. One speaks generally of accrual accounting , in particular of cost type accounting , cost center accounting and cost unit accounting .

An essential task of the accrual calculation is to filter out those expenses and income from all expenses and income of the P&L account of the financial accounting that are neutral and therefore may not be included in the cost and performance accounting . First of all, the neutral expenses and income must be distinguished from the costs and services. Then the imputed costs have to be entered in the results table. The result is the company's costs and services in the relevant accounting period.

This part of the accrual calculation is also called company-related accrual. The accrual calculation is carried out outside of financial accounting in the form of the results table.

Not every effort has to be an operational effort and therefore a cost and not every income has to be a service . If, for example, a master carpenter rents the upper floor of the workshop on the side, that is not the actual business purpose and therefore not a company-related process. Therefore, the resulting rental income and repair expenses, for example, do not represent services or costs.

The delimitation can be either temporal or operational and a distinction must be made between other costs and additional costs .

Time limit

The temporal delimitation has the task of making the cost types per period, that is, eliminating advance payments and adding up financial arrears in order to record exactly the costs and services of a period that are relevant for the KLR. The following items often have to be partially delimited in terms of time:

  • rental fee
  • insurance
  • Energy supplies
  • Wage and additional salary costs including non-performance wages and non-performance salaries
  • Pay advances
  • Wage arrears

If, for example, a company pays rent for half a year (six months) in the period January and the information comes from the financial accounting that 6,000 euros were spent on it, then this amount is made periodically by the KLR by adding five sixths of the amount for the period January can be delimited. This means that rental costs for the KLR in the January period amounted to 1,000 euros and 5,000 euros were limited in time.

Operational delimitation

The operational delimitation has the task of eliminating neutral expenses and adding imputed costs . Operationally, the following items often have to be delimited:

  • Exceptional operating expenses
  • Non-operating expenses
  • Out-of-period expenses
  • Balance sheet depreciation
  • Balance sheet interest on debt
  • Other expenses that are irrelevant for cost accounting
  • Imputed risks
  • Imputed depreciation
  • Imputed interest
  • Imputed entrepreneur's wage
  • Calculative rent
  • Revalued expenses to be considered in cost accounting

If, for example, an advertising agency holds securities as a long-term financial investment, then the income from these securities (e.g. interest payments) must be completely separated from the business in the KLR, since they have nothing to do with the actual business of the company. They therefore do not represent a service in the KLR. However, they are posted as income in financial accounting .

literature

  • Gudrun Moser and Erwin Schaur: cost and performance accounting . Linz 2004, ISBN 3-85487-672-6