Hourly machine rate

The hourly machine rate invoice is an invoice that is used in cost and performance accounting . The aim of the machine hourly rate calculation is to determine the costs that are incurred on a machine per hour of running time. This is all about the manufacturing overheads that can be assigned to this machine (no manufacturing wages or variable costs). It is applied when the manufactured product machine-intensive manufactured is d. H. most of the costs are incurred through machining on one or more machines . In the case of the surcharge calculation , enormously high production overheads (FGK) would arise and then in the calculation with the direct production costs (production wages) a high surcharge rate would form (in practice often over 500%), which then results in large calculation errors in the event of the smallest (cost) deviations .

An alternative definition is:

With the machine hourly rate calculation, the machine-dependent costs are separated from the production overheads. The costs incurred can thus be offset against the cost units in accordance with the use of the machine.

invoice

{\ displaystyle {\ text {Depreciation per hour}} = {\ frac {\ text {Replacement value}} {{\ text {Service life}} \ cdot {\ text {Running hours per year}}}}}

{\ displaystyle {\ text {Interest per hour}} = {\ frac {{\ frac {\ text {Acquisition value}} {2}} \ cdot {\ text {Interest rate pa}}} {\ text {running hours per year} }}}

(only applies to straight-line depreciation!)

{\ displaystyle {\ text {Room costs per hour}} = {\ frac {{\ text {Room requirement in m}} ^ {2} \ cdot {\ text {Room cost rate per year}}} {\ text {Running hours per year} }}}

{\ displaystyle {\ text {machine hourly rate}} = {\ frac {{\ text {machine-dependent}} \ mathrm {\ ddot {a}} {\ text {ngige FGK per year}}} {\ text {target machine running time per year} }}}

Machine-dependent manufacturing overheads (FGK) can be calculated as follows:

   kalkulatorische Abschreibung
   + kalkulatorische Zinsen
   + Instandhaltungskosten
   + Raumkosten
   + Energiekosten
   + Werkzeugkosten (wenn nicht schon vorab gezahlt)

literature

Clemens Kaesler: cost and performance accounting of the accountants. With practice exams for the IHK exam. 4th edition. Gabler, Wiesbaden 2011, ISBN 978-3-8349-2808-5 .
Klaus Olfert: cost accounting. 16th, improved and updated edition. Kiehl, Herne 2010, ISBN 978-3-470-51106-1 .

Web links

Online calculator for calculating the hourly machine rate