Manufacturing costs

from Wikipedia, the free encyclopedia

In corporate accounting, the production costs are part of the production costs and relate to the direct, non- material- related use of resources in the production process , the overhead costs incurred indirectly with production, as well as special direct costs for production and the costs of production planning and quality control .


Production costs are determined by the handling and processing of raw materials , consumables and supplies during production to final products caused. The cost of production costs consists of direct production costs (about direct labor , direct material costs such as construction or development costs in production), production overheads (such as auxiliary wages , materials and supplies or energy costs ) and special direct costs of production. As wage labor, they are subject to a prohibition of discounts . With regard to the composition of the production costs, the following illustration results:

+ Direct production costs
+ Manufacturing overheads
+ Special direct costs of production
= Manufacturing costs

Direct production costs

Direct production costs (FEK) are costs that can be assigned directly to a cost unit. This includes, for example, the wage costs of production employees. However, the special direct costs of production must be separated from the normal individual costs . These cannot be assigned to a specific unit, but to an order or a lot. This includes special tools or construction drawings. The direct production costs form the reference value for the allocation of production overheads in full cost accounting .

There is an obligation to capitalize the balance sheet in accordance with Section 255 HGB . The direct production costs are often calculated on the basis of work plans or by means of production times and quantities. The standard piece times are taken from the work plan, multiplied by the piece quantities reported as finished and evaluated at the tariff of the cost center, which results in the direct production costs. This is usually done EDP-supported by an ERP software as part of the retrograde determination of consumption .

Manufacturing overhead

Manufacturing overheads (FGK) are part of manufacturing costs ; they are those costs of the production area that cannot be directly assigned to individual cost objects . They are collected in cost center accounting in the production end cost centers . In the case of full cost accounting , the costs are then allocated to the cost objects in the cost unit accounting (for example in the surcharge calculation using the direct production costs as the basis for the surcharge).

Manufacturing overheads include auxiliary wages, salaries for foremen and technical employees, costs for auxiliary materials, energy costs , imputed depreciation or imputed interest or operating costs for the production area.

There is an obligation to capitalize the commercial balance sheet and tax balance sheet ( Section 255 Paragraph 2 HGB ; R 6.3 Paragraph 1 EStR ).

Manufacturing overheads can

  • be offset by means of a surcharge calculation based on the direct production costs
  • or incorporated into the cost rate for evaluating the production unit time when determining the cost center tariffs .

Special direct costs of production

The special direct costs of production (SEF) include costs for special tools, construction plans, models / templates, patents and licenses , analyzes / samples of a production step. These costs are order-related and can be assigned to the individual cost units if the cost driver lot size is known. They are therefore subject to a lot size-dependent degression through economies of scale . Special direct production costs are part of the production costs ; Although they belong to the cost group of direct costs , they cannot be assigned to individual cost objects. They are often incurred for an entire order or a production lot; H. a lot of payers. The special costs are evenly distributed among the cost units.

For the balance is capitalized in accordance with § 255 para. 2 sentence 1, sentence 2 HGB .

Individual evidence

  1. ^ Siegfried Hummel / Wolfgang Männel , cost accounting - basics, structure and application , 1986, p. 271; ISBN 3-409-21134-9
  2. Gabler Wirtschaftslexikon, Volume 2, 1983, Col. 1493
  3. Gabler Wirtschaftslexikon, Volume 2, 1983, Sp. 1490
  4. Gabler Wirtschaftslexikon, Volume 5, 1983, Sp. 1265