Cost and performance accounting

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The cost accounting ( KLR ), also known as cost accounting ( KER ), cost accounting ( KoRe ) or operating income referred to is a task field of business administration .

It is part of the internal accounting system and is generally not subject to such strongly binding legal regulations as financial accounting . The KLR is primarily used to provide internal information for the short-term operational planning of costs and revenues as well as their control based on plan, target and actual data. Long-term strategic planning takes place with the help of the investment calculation .

Goal setting

The KLR is an institutionalized information system, which contains all economically evaluable processes of information acquisition and processing about incurred or planned business processes and is mainly addressed to internal companies. The KLR is used to determine cost and performance information for a better overview of the operating balance sheet. The main task of the KLR is to provide evidence of the depletion of economic production factors related to the value chain in an accounting period.

The objectives and tasks of the KLR are

  • the profitability control of processes, cost centers, departments or companies by means of target / actual comparison, time comparison or institution comparison,
  • the cost calculation and post calculation and evaluation of the cost units ,
  • the determination of prime costs for public contracts on the basis of the price law ,
  • Obtaining information as a basis for decision calculations, e.g. B. via in-house production or external procurement ( product policy ) or acceptance or submission of offers ( pricing policy ),
  • Enabling the implementation of a short-term income statement (kER); The prerequisite is correct cost and service recording,
  • Assessment of inventories in the annual balance sheet,
  • Recording of all costs and services.

Basically, when introducing or maintaining cost accounting, these tasks themselves must not generate more costs than they generate savings and added value - in the sense of information procurement - for the company.

For all cost accounting procedures with the retrospective analysis, because they are not linked to the process that has already run, they do not allow any controlling intervention in ongoing business operations.

Data acquisition and processing

The KLR receives its source data from the financial accounting , the operating statistics, from external sources as well as through in-house creation (e.g. imputed costs ). Today the KLR is part of ERP systems in larger companies and obtains a lot of source data from these systems, such as B. work plans and parts lists for the calculation and execution figures of processes for process costing .

The preparation and processing of this source data takes place according to certain criteria of cost creation and allocation: One speaks generally of the accrual calculation , in particular of the three levels of cost accounting :

This data is then continuously transferred to a cost accounting system.

Cost accounting systems

Both historically and methodologically, a distinction is made between different cost accounting systems and their characteristics, which often overlap in terms of content. The contribution margin accounting is ideal for very short-term decisions and the full cost accounting for short to medium-term decisions . Long-term decisions are made on the basis of the investment calculation , which is not part of the cost and performance calculation. In more detail:

The relative cost calculation according to Paul Riebel goes a completely different way, which assigns the costs and services exclusively according to the identity principle .

In some cases, certain practical areas of operations research are also seen as additional tasks in cost accounting.

See also


  • Christian Dechêne: cost and performance accounting . In: WISU - The Business Studies . Volume 44, No. 10, 2015, pp. 1101–1106.
  • Carl-Christian Freidank : cost accounting. Basics of internal accounting and concepts of cost management . 9th, updated edition. Oldenbourg, Munich 2012, ISBN 978-3-486-71645-0 .
  • Gunther Friedl, Christian Hofmann, Burkhard Pedell: cost accounting. A decision-driven introduction . Vahlen, Munich 2010, ISBN 978-3-8006-3595-5 .
  • Heinz Lothar Grob , Frank Bensberg: cost and performance accounting. Theory and SAP practice . Vahlen, Munich 2005, ISBN 3-8006-3184-9 .
  • Hans-Jörg Hoitsch, Volker Lingnau: Cost and revenue accounting. A controlling-oriented introduction . 5th, revised edition. Springer, Berlin et al. 2004, ISBN 3-540-21174-8 .
  • Siegfried Hummel, Wolfgang Männel : cost accounting. Volume 1: Basics, structure and application. Gabler, Wiesbaden 1978, ISBN 3-409-21131-4 .
  • Siegfried Hummel, Wolfgang Männel: cost accounting. Volume 2: Modern Processes and Systems. 3. Edition. Gabler, Wiesbaden 1983, ISBN 3-409-21140-3 .
  • Harald Hungenberg, Lutz Kaufmann : cost management. Introduction in graph form . 2nd revised and expanded edition. Oldenbourg, Munich et al. 2001, ISBN 3-486-25574-6 .
  • Klaus Olfert: cost accounting . 6th, improved and updated edition. Kiehl, Herne 2010, ISBN 978-3-470-49696-2 .
  • Andreas Schmidt: cost accounting. Basics of full cost, contribution margin and budgeted cost accounting as well as cost management . 8th, revised and expanded edition. Kohlhammer, Stuttgart 2017, ISBN 978-3-17-032175-5 .
  • Siegfried Schmolke, Manfred Deitermann, Wolf-Dieter Rückwart: Industrial accounting, IKR. Financial accounting, analysis and criticism of the annual financial statements, cost and performance accounting. Introduction and practice . 40th, revised edition. Winklers, Braunschweig 2011, ISBN 978-3-8045-6652-1 .

Web links

  • Cost accounting - detailed revision course on cost accounting at
  • Günter Jakob Lauth (SciFox): The basics of cost accounting . Lecture series, video recordings, 2013/2014.