Manufacturing costs

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In business accounting, manufacturing costs are the costs incurred in the manufacture of products or services . Must be distinguished from that are producible ungs cost .


Manufacturing costs are the main type of cost in industry . They are roughly composed of the material costs and the production costs . In detail, they consist of production material, material overheads, production wages , production overheads and research and development costs . Whether the special direct costs of production belong to the manufacturing costs is disputed in theory and practice.

Direct material costs material costs Manufacturing costs 1
Material overhead
Direct production costs Manufacturing costs
Manufacturing overhead
Special direct costs of production

Together with the development and construction costs (individual and overhead costs), this results in the manufacturing costs 2.


Production overheads include imputed costs such as imputed depreciation and imputed interest , so that these fictitious costs also become part of the manufacturing costs. Administration and sales overheads, on the other hand, are not included in the manufacturing costs, but are only used to determine the cost of sales . The manufacturing costs are the arithmetical reference base for the administrative overheads and the manufacturing costs of sales for the sales overhead costs in the multi-level surcharge calculation .

The term manufacturing costs is not the same as the legal value convention of manufacturing costs , which is used in accounting and tax law. The latter may not include imputed costs, research costs or administrative and sales overheads. The production costs may include reasonable administrative costs, which in turn are not part of the production costs.

Manufacturing costs of production and sales

Manufacturing costs of production (HKP) are all material and manufacturing costs that have been incurred for the products manufactured in a period, regardless of whether these products are finished or not and whether the products have been sold or not. As a cost of sales (HKU) in the are payers time calculation the cost referred incurred in the manufacture of a product; the HKU were therefore only created for the finished and sold products. They are required to calculate the sales overhead surcharge rate and the administrative overhead surcharge rate.

+ Production material
+ Material overheads
+ Manufacturing wages
+ Manufacturing overheads
+ Special direct costs of production
= Manufacturing costs of the quantity produced
- population increase
+ Inventory reduction
= Manufacturing costs of sales


In economics , the term production costs is used as part of the transformation costs .

See also

Web links

Wiktionary: Manufacturing costs  - explanations of meanings, word origins, synonyms, translations

Individual evidence

  1. Bernhard Schroeter, Operatives Controlling , 2013, p. 164
  2. ^ Albert Bronner: Offer and Project Calculations: Guide for technical operations. Springer-Verlag, 2013, ISBN 9783662057421 , pp. 9-10.
  3. Thomas Joos-Sachse, Controlling, Cost Accounting and Cost Management , 2013, p. 114