Follow-up costs

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This article deals with follow-up costs in cost accounting, for follow-up costs after cosmetic surgery see follow-up cost insurance .

Follow-up costs are costs that arise after an initial investment . Your expenditure is necessary in order to put something in operational condition or to keep it.

Follow-up costs consist of maintenance , operating and administrative costs . A distinction is made between foreseeable and non-foreseeable follow-up costs.

Follow-up costs have a very high priority when considering life cycle costing and ecology-oriented business administration .

For many products, the follow-up costs are not included directly in the purchase price (→ external effect ). So caused z. B. Meat production Follow-up costs for drinking water treatment, since the nitrate in the drinking water from the liquid manure must be kept below the limit value.

Individual evidence

1. ↑ University of Augsburg : What does our food really cost? In: Wissen.de , October 8, 2018, accessed October 8, 2018.