Reference object

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In business cost accounting, a reference object (also a cost object ) is an abstract object to which costs are allocated. The amount of the allocated costs depends on the cost allocation principle used . The selection of the reference objects suitable for the respective entrepreneurial decision-making situation is the basis of an effective cost and revenue calculation.

A reference variable is a cost-determining attribute of a reference object and determines a cost-influencing variable by means of a key figure. In order to achieve uniform, one-dimensional cost allocation throughout the company, employment is often viewed as the only cost influencing variable. If the reference value allows the employment of an entrepreneurial area ( cost center ) to be measured , then one speaks of a direct reference value . If it is not possible to directly measure employment in an area (e.g. in administration), so-called indirect reference values ​​are used. These are derived from reference values ​​from other areas.

Further possible reference values ​​are e.g. E.g .: room area (m²), number of employees, number of service calls (in a service center), number of orders (in sales) etc.

literature

  • Hans-Jörg Hoitsch, Volker Lingnau: Cost and revenue accounting. A controlling-oriented introduction. 3rd, revised and expanded edition. Springer, Berlin et al. 1999, ISBN 3-540-66296-0 .