Service costs
Service costs (also: external service costs) arise for the use of (service) services from other companies.
The most important ones, if these are carried out by external providers, are:
- Insurance costs ,
- Transport costs ,
- Marketing costs,
- Maintenance costs ,
- Post, telephone, fax costs and
- "public taxes".
The entry in the cost accounting is unproblematic as long as the financial accounting provides the documents .
Annotation:
Leases and rents as well as costs for energy and water ( operating material costs ) are also recorded as service costs .