Other costs

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Other costs in business administration are the expenses in internal accounting that are not offset by any expenses of the same value in external accounting .

General

Other costs do not represent a consumption of value like costs , but only the fact that a consumption of value in internal accounting is valued at a different amount than in external accounting. Costs, on the other hand, are defined as the consumption of value in money that is caused by the production process.

species

There are two possible constellations for the occurrence of differences known as other costs:

  • Costs> expenditure : The costs up to the amount of the expenditure represent basic costs , i.e. are costs that are offset by congruent expenditure ( purpose expenditure ). The remaining costs, which exceed the purpose effort , form the additional costs . The additional costs are not offset by any expenses.
  • Costs <expenditure : The expenditure up to the amount of the basic costs represents functional expenditure. The remaining expenditure is neutral; there is no cost to them.

The differences referred to as other costs are always either imputed additional costs or neutral expenses.

example

A machine is depreciated on the balance sheet at € 8,000 per year. The imputed depreciation , however, is € 10,000 p. a.

The depreciation expense (specific expense) is € 8,000, the basic costs are also € 8,000. The overhang of € 2,000 represents additional costs because there are no costs.

Conversely: The machine is calculated at € 8,000 p. a. written off. In contrast, the balance sheet depreciation is € 10,000 p. a.

The imputed depreciation (basic costs) cover up to € 8,000 with the depreciation expense (purpose expense). The overhang of € 2,000 is not offset by any costs. The overhang forms neutral expenses.

Individual evidence

  1. ^ Klaus-Peter Franz: Approach imputed costs . In: Wolfgang Männel (Ed.): Handbook of cost accounting . Business publisher Dr. Th. Gabler GmbH, Stuttgart 1991, p. 423 .
  2. ↑ Uwe Gsänger, Monika Seeba: Costs and performance accounting . Ed .: Hamburger Volkshochschule. EduMedia GmbH, Stuttgart 2018, p. 17 .