- the determination of the unit costs of a good , service or a semi-finished product (see cost unit accounting )
- the determination of the production costs of a product per period (see cost unit time accounting )
- the determination of the gross and net sales price depending on the sales channel and customer discount group.
You can differentiate between the pre-calculation in the planning phase and the post-calculation upon completion of all production and trade - and sales operations . The deviations from the preliminary and final costing should be interpreted and fed back into cost controlling and pricing . In addition, especially in the case of long-term orders, there is an interim calculation, which is used to check whether the costs are within the scope of the preliminary calculation; it therefore fulfills a "monitoring function".
Exact calculations require detailed operational cost accounting . The basis of all other surcharges are initially the cost of goods sold (i.e. the costs incurred by the company itself for the goods produced or the services offered without a profit surcharge).
Calculation of a sales price
The calculation of a sales price cannot (as a rule) be described precisely, as this is handled differently in almost every company . This is demonstrated with an example:
Based on a factory price (FAP) - at which the company buys its merchandise or raw materials - various discounts may be deducted. These can be volume discounts, item discounts, advertising subsidies, etc. The series can be continued at will. The result is a net purchase price. This represents the real purchase price and now serves as the basis for calculating or calculating the sales price.
The simplest calculation method is: net purchase price plus calculation surcharge equals sales price. In many companies (especially chain stores), however, depending on the location, competitors , etc., the value of the calculation surcharge is put into perspective again by including various criteria.
In large companies in which numerous types of costs have to be assigned to many cost units, attempts are made to overcome this problem by using standard software modules, such as integrated enterprise resource planning systems . Standard software also has disadvantages, such as B. Complexity, adjustment effort and the dependence on the provider of the standard software. Industry-specific standard software is also available on the market, such as B. for automotive.
Pre- and post-calculation
Pre-costing and post-costing have different meanings in order and series production. They are important control instruments in cost accounting.
The preliminary calculation is used in series production during the introduction phase of new products to calculate the manufacturing costs and the sales price. Once a product has been introduced, you can often limit yourself to post-calculation. In contract manufacturing and in subcontracting, the preliminary costing is very important. It serves as an individual basis for the offer price of each individual offer.
The post-calculation, on the other hand, is used to check the orders that have already been completed and the general calculation bases for future offer calculations.
Pre-costing and post-costing are usually created using the same costing scheme. However, with the preliminary calculation one is dependent on certain assumptions and empirical figures, while with the final calculation the real, i.e. the recorded, values can be used.
Individual transaction costing
Separately calculated individual transactions can be summarized according to different criteria:
Profit center calculation
The employee-related detailing (which is limited) and the costs of the department head play a role in the profit center calculation.
With the simple division calculation, the total costs are divided by the output quantity (number of items produced or units of service rendered) in order to calculate the cost share per unit. On this basis, the further calculation (profit surcharge, customer accounts, customer discounts) can be made.
This calculation method is only useful if the costs are determined for exactly one product or exactly one type of service (one-product production).
Division calculation with equivalence numbers
If one calculates productions with similar products (e.g. a basic product in different sizes) or services, one must assume that the cost shares per cost unit differ for the individual product variants.
In order to determine this difference, the individual variants are assigned ratios (equivalence numbers) that are intended to reflect cost ratios (e.g. 1 kg of bread = 1 → 2 kg of bread = 2 regardless of different baking times). It may be that several factors have to be included in the ratios (e.g. quantities, time required, additives, etc.)
Mathematically, one now determines the cost shares using a weighted arithmetic mean:
- To do this, the production quantity of each individual product is multiplied by its equivalence number to form so-called arithmetic units, the sum of which is determined.
- Then the cost share per arithmetic unit is determined by dividing the total costs by the sum of the arithmetic units.
- This result is now multiplied by the individual equivalence numbers and you get the cost share for one piece of each product variant.
The surcharge calculation is used for one-off and series production, i. H. A separate calculation must be carried out for each individual product (order) or for each series. The cost type and cost center accounting are prerequisites for the surcharge calculation.
The direct costs are taken from the cost type accounting and assigned directly to the cost objects.
The overhead costs are taken from the cost type accounting, distributed to the cost centers in the cost center accounting and indirectly assigned to the cost objects with the help of surcharge rates (e.g. with the BAB).
In the customer calculation, the profitability of individual customers or customer groups is determined (see customer value ). The market result of a customer, the importance of the customer and the activity of the business relationship are evaluated. The customer result then results from the market result minus the revenues and costs that are attributable to the customer. Based on this, group results can be calculated from customer segments.
In the product costing , the cost per product unit is calculated. From this, among other things, the required volume can be determined, i. H. how often a product has to be sold under certain conditions in order for it to be profitable. This is calculated using a break-even analysis .
Product costing can also be used to determine possible rationalization effects ( cost savings ) in the process of merging products.
Cost comparison calculation
With the help of the cost comparison calculation, business decisions should be made for two or more decision alternatives. In doing so, the cost differences that are particularly relevant to the decision are calculated. In addition to the presentation of all additional or reduced costs between the decision options, differences on the service side can also be included in the calculation.
Calculation means calculating costs. The aim can be to determine the costs for individual projects (pricing) or to calculate the total cost ( cost unit accounting ) to determine the costing rates. In terms of method, a distinction is made between total calculation and surcharge calculation. In terms of content, the calculation can be based on full or partial cost accounting . There can be different types of calculation in the various construction phases of a construction project:
- Offer calculation
Determination of the property-specific costs for a tendered construction work (usually the construction of a building or a part of it) to determine the offer price. The offer price is the amount for which the building contractor offers a certain construction work. In addition to the costs determined in the offer calculation, a. also surcharges for risk and profit and possibly surcharges and discounts as a result of the company's individual assessment of the market part of the offer price.
In this sense, price calculation is often equated with the term " cost estimate ".
- Order costing
The quotation calculation that is valid at the time the contract is concluded is referred to as the order calculation (contract calculation). This can either be an unchanged offer calculation or an offer calculation that has been changed due to the order negotiations.
- Work calculation
After the order has been placed, the final planning of the construction process begins with the work preparation . Your goal is to create the structure with optimal economic efficiency. Compared to the quotation calculation, the different execution methods often result in different situations and thus different cost structures. These must be taken into account in the work calculation. The work calculation thus represents a further development of the offer and order calculation. It is responsible for fixing the target costs and target times.
- Variant costing
With this type of calculation, the quantities and prices are replaced by "varied quantities" and "varied prices" and compared with the previous prices and quantities. As a result, both an offer and a billing advantage or disadvantage for the individual position and the entire offer are shown for each position and via the offer.
- Forecast calculation
- Post calculation
During the post-calculation, the target approaches from the work calculation are compared with the actual costs.
- Supplementary calculation
In the case of supplementary costing, the costs for additional services and changes compared to the original order are determined on the basis of the order costing.
- Original calculation
The sealed version of an offer calculation provided to the client is referred to as the original calculation in the construction calculation. No regulations are defined for the form and content of an original calculation. It is up to the provider to decide whether to submit a detailed offer calculation with an indication of the average wages, material and auxiliary material qualities, their quantity and unit costs, machine and device data (e.g. performance data, depreciation, etc.), additional surcharges for difficulties, shortfalls and excess quantities and surcharges for AGK, Venture & Profit, etc. A summary list with the results of an offer calculation or a speculatively priced specification of services of the tender that deviates from the offer calculation also meets the criteria of the original calculation. The calculation of supplements to changed or additional services according to § 2 (5/6) VOB / B is to be carried out in a calculatory relationship or on the basis of the original calculation. For supplementary negotiations and in legal disputes about compliance with the aforementioned calculation bases, the original calculation can be opened by mutual agreement or with the consent of both parties.
- Total or calculation of the offer amount
In the total calculation or calculation of the total, the calculation is initially carried out in the same way as in the overhead calculation. All shares from the surcharges for construction site overheads , general business expenses ; and “ Risk + Profit ” as well as any “levies”, which are also added to these percentages, are collected and distributed (apportioned) according to a freely chosen key. The allocation basis for the wage is the calculated wage. The allocation basis for the other types of costs is the euro amount from the cost estimates. The apportionment unit price is calculated from the addition of the calculation wage plus the apportionment percentage and the other cost types with their respective apportionment percentages. Additional allocations can also be allocated directly to individual items. These allocated amounts are taken from the collected surcharges in advance.
- Thomas Hartmann-Wendels, Andreas Pfingsten, Martin Weber: Bankbetriebslehre . Springer-Verlag, Berlin Heidelberg 1998, p. 688 - 690 , doi : 10.1007 / 978-3-662-05976-0 ( limited preview in Google Book search).
- Alfred Böge, Wolfgang Böge (Ed.): Manual of mechanical engineering . 22nd edition. Springer Vieweg, 2014, S Business Administration, p. 19 , doi : 10.1007 / 978-3-658-06598-0 ( limited preview in Google Book search).