Resource costs

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In business cost accounting, operating resource costs are the type of cost that is caused by the operating resources and is not included in the product itself , but is necessary to carry out the production process .

General

The operating resources include property and buildings serving the purpose of the business , machines and mechanical systems , tools , vehicles or operating and office equipment . The production factor operating resources is a so-called potential factor , which - unlike raw materials , auxiliary materials and operating materials - does not go into the product itself and is consumed, but is used repeatedly in production. This is why the operating costs are the opposite of the material costs, even if both types of costs can often have arisen from the same source. The maintenance of a machine results in maintenance costs that are part of the operating costs, while the energy consumed by the machine is part of the material costs .

Cost types

The constant use of the operating resources leads to wear and tear, which must be offset as depreciation in the costs . While wear and tear occurs through constant use in production, time wear occurs independently of employment through the passage of time. In addition, operating resources also cause costs such as insurance premiums , rents , telephone charges or maintenance and repair costs . While depreciation, insurance premiums, rents or telephone charges are fixed costs , maintenance and repair costs are variable costs . The detailed breakdown of these types of costs is solely for internal reasons so that the accounting system has sufficient transparency for operational decisions.

Profit and Loss Account

In the income statement , on the other hand, these types of costs are aggregated and, in accordance with Section 275 (2) HGB ( total cost method ), are to be shown either as “Depreciation of property, plant and equipment” (No. 7a) or “Other operating expenses” (No. 8). In the cost of sales method according to Section 275 (3) of the German Commercial Code (HGB), they are part of the “production costs of the services rendered to generate sales” (No. 2) or “other operating expenses” (No. 7).

Individual evidence

  1. ↑ Engelbert Westkämper, Introduction to the Organization of Production. 2006, Springer, ISBN 978-3540260394 , p. 83 ff.
  2. ↑ Ulrich Brecht, Controlling for Managers , 2012, p. 54 f.
  3. ↑ Norbert Varnholt / Uwe Lebefromm / Peter Hoberg, Controlling , 2012, p. 103