Material overhead

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Material costs are accounting as part of the cost of materials such overhead costs that the individual cost units ( products can not be attributed directly).

Material overheads that cannot be directly allocated include procurement costs ( packaging costs , freight costs ), storage costs for the warehouse in which several materials are stored, or inspection costs. In these cost items z. This includes, for example, the personnel costs for the employees in the warehouse and purchasing , but also the operating costs and depreciation of the respective building (e.g. warehouse ).

The material overheads are derived from the annual cost center planning. The material overhead surcharge is calculated from the ratio of the material overhead to the annual material input. This surcharge is added to the materials used.

In a cost accounting which are material costs to the material costs are added to calculate the cost of materials.

For the record , there is a capitalization option according to § 255 HGB , according to the Accounting Law Modernization Act a capitalization requirement .