Cost type accounting
The Cost Accounting is the first of three levels of cost accounting . In the context of cost type accounting, the costs of expenses and services must be separated from income and the costs incurred and services of a billing period recorded and classified. The cost type calculation deals with the question “ Which costs were incurred and in what amount? "
Breakdown of the types of costs
According to the type of production factors used
These factors are also called operational costs.
- Personnel costs (wages, salaries, expenses for severance payments and pensions, social expenses, etc.)
- Material costs (raw materials, auxiliary materials, operating materials, preliminary products, etc.)
- Service costs (including public taxes; transport, energy, advice, insurance, etc.)
- Cost of capital (interest, dividends)
- Room costs (rent, lease, cleaning)
- Imputed costs ( calculatory depreciation, calculatory interest, calculatory risks, etc.)
According to operational functions
- Procurement costs / material costs
- Manufacturing costs
- Distribution costs ( operating accounting sheet )
- Administrative costs ( cost center accounting )
- Tax costs
According to the type of accounting
- cost-equivalent costs ( paid costs )
- Imputed costs (are determined for the purposes of cost accounting)
According to the origin of the cost goods
- Primary costs (also primary or simple costs) Costs for production factors that a company does not manufacture itself but obtains from procurement markets. (e.g. labor costs, costs for office supplies)
- Secondary costs (monetary equivalent of the consumption of in-house services; e.g. self-generated electricity, self-generated heat, self-made repairs). Only primary costs are regularly recorded in cost type accounting, whereas secondary costs are only taken into account in cost center accounting due to their cost center-related nature and reusability, be it in the form of internal cost allocation or in the form of allocations .
According to imputability
Direct costs (including direct costs or cost unit direct costs) can be assigned directly to the individual operational services (e.g. wood for furniture production).
Overhead costs (including indirect costs or cost unit overheads) can only be allocated indirectly to the individual cost units , as they are distributed to cost centers in cost center accounting using key figures (e.g. salaries of the management, fire insurance for the production buildings). A distinction is made between real and fake overhead costs:
- real overhead costs can only be distributed across key sizes
- Fake overhead costs are actually direct costs and can be allocated directly to the individual cost units, but are handled like overhead costs for reasons of accounting simplification
Einzelkosten sind: Fertigungsmaterial
Fertigungslöhne
Sondereinzelkosten der Fertigung
Sondereinzelkosten des Vertriebes
According to the behavior in the event of fluctuations in employment
Variable costs (e.g. nails in the production of furniture) are costs that can be directly linked to the output quantity (e.g. the piece of furniture) and thus have a fixed proportion of the product, but a variable, fluctuating proportion according to the production fluctuations of the output quantity. So if more pieces of furniture are produced, more variable costs will arise in relation to the total production.
Fixed costs are costs that do not change even if the output volume changes. Examples of this are costs for machines that are incurred even when production is idle.
| Overview of cost types | Direct costs | Overhead |
|---|---|---|
| Variable costs | Cost of raw materials (wood) | False overheads (furniture making nails) |
| Fixed costs | Costs of individual production (pattern for sofa) | Real overheads (depreciation, salaries) |
According to parallel calculation
With the parallel calculation according to full and marginal costs, the previously common determination of full costs is retained. Its well-known weakness, namely not delivering a clear statement about profit, was a major motivation for developing this method, because it is here that the various fixed costs and the graduated contribution margins are determined.
Principles of cost type accounting
The following four principles must be observed when calculating cost types:
- Uniqueness
- Disjointness
- completeness
- uniformity
See also
- Cost center accounting , cost unit accounting , cost processing costs
literature
- Wolfgang Eisele: Technology of corporate accounting . 7th edition. Verlag Vahlen, Munich, 2002, ISBN 3-8006-2799-X
- Wolfgang Berens (Ed.), Flacke, Kraft, Triska: Fundamentals of business accounting . 3. Edition. Westfälische Wilhelms-Universität Münster, 2004–2006, ISBN 3-00-015978-9
Individual evidence
- ^ Gerhard Schäfer: Parallel calculation according to full and marginal costs; Methodology and processes . Controller magazine 2/1983
- ↑ Gerhard Schäfer: Parallel calculation according to full and marginal costs with contribution margin determination; Practical application and presentation of results . Cost accounting practice 5/1979