Cost group

In the costing related costs (positions) are in at the cost claims cost groups divided.

The costs are broken down in the various phases of cost determination ( cost framework , cost estimate , cost calculation , cost estimate and cost determination ) according to the cost groups in accordance with DIN 276 .

In the construction industry , the construction costs according to DIN 276 are divided into cost groups, e.g. B. KGR 300 building - building structures, itemized. The structure consists of three levels with an increasing level of detail.

The usage costs of buildings are divided into cost groups according to DIN 18960. In general, the costs incurred for a workplace (space cost calculation) are grouped into four types:

Cost group 1 : labor costs, other wages, vacation wages, holiday wages, sick pay, social costs (employer's contribution to social insurance) and voluntary social costs (Christmas bonus, bonuses). The sum of this cost group is the personnel costs.

Cost group 2 : detergents and cleaning agents, small items (tools, small parts), energy costs (electricity, gas), maintenance costs for repairs (spare parts, customer service). The sum of this group is called manufacturing overheads.

Cost group 3 : rent and heating (the costs are determined according to the proportional space requirement of the workplace), depreciation depending on the planned useful life, imputed interest. The sum of cost group 3 is the rental and imputed costs.

Cost group 4 : VV costs (proportional costs for administration, bookkeeping, telephone, sales). The cost allocation is based on a percentage of the production costs.

The sum of all four cost groups 1 to 4 are called prime costs.

literature

• Udo Blecken, Willi Hasselmann: Costs in building construction, practice - manual and commentary on DIN 276. Rudolf Müller 2007, ISBN 978-3-481-02245-7
• Joachim Böhringer, Peter Bühler, Patrick Schlaich: Compendium of media design for digital and print media. Springer, Heidelberg 2006, ISBN 3-540-43558-1 .