Resource cost accounting

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The resource cost accounting is a method of accounting , in which the traditional cost allocation sheet is extended to cover new material and energy flows. The Efficiency Agency NRW developed resource cost accounting as an instrument for companies to measure internal resource efficiency.

Goal setting

Many small and medium-sized enterprises (SMEs) have no or only inadequate cost accounting. This is why resource cost accounting is specially tailored to the needs of these companies and can be used for various purposes depending on the situation. The primary aim is to increase the transparency of business processes and to increase their harmonization. Furthermore, it should be ensured that in addition to process efficiency and resource productivity are continuously increased.

Phase scheme of resource cost accounting

Differentiation from other environmental cost accounting

Resource cost accounting is to be seen as a continuous process with regard to continuous improvement of environmental performance and operational processes, which is repeated cyclically in its phases. Ongoing, non-value-adding material and energy flows are to be influenced by targeted measures. Target values ​​represent variable costs, since material and energy flows in the production process. Considerations regarding the consideration of costs are similar to partial cost accounting, whereby time-related costs, in contrast to flow cost accounting, are also considered. Due to the proximity to the process, all pending costs can be assigned to the originators and broken down according to process steps, use of machines and personnel, as well as the use of raw materials, etc. It also supplements the existing cost accounting with technical process steps at all levels of the company.

Classification of resource cost accounting

The profitability to be checked can then be determined using subsequent calculations. Mainly investment calculations or methods of other environmental cost calculations are used. The use of key figure systems enables a critical cost / benefit assessment and indicates whether the avoidable expenditure of resources clearly exceeds the expenditure of information. The resulting high flexibility is a characteristic of resource cost accounting and is often used as a starting point to differentiate it from other environmental cost accounting systems. Other approaches to environmental cost accounting systems include B .:

Each environmental cost accounting system has its own primary evaluation purpose. The aim should not be to specify one system, but rather the sensible combination of several environmental cost accounting systems.

Resource cost accounting process

Analysis of the current situation

In the first step, the actual cost accounting situation is recorded. The relevant business processes along the value chain are analyzed and the data is processed according to type, quantity and structure. In addition, the level of detail of the resource cost calculation (see step concept) is selected.

Formulation of potentials and goals

The actual data (step 1) is compared with the reference data based on the selected level. The missing but necessary data and structures are determined. Finally, potentials for success and project goals are formulated.

Build the necessary structures

In step 3, missing data are collected and suitable data collection methods are implemented for data transfer to resource cost accounting.

Structure of resource cost accounting

Allocation structures are defined within and between the cost centers and master data is transferred to the resource cost accounting software. The data is processed for defined evaluation purposes and shown as an input-output invoice.

Data evaluation / reports

Based on the company-specific evaluation purposes, certain evaluation calculations and reports are created. The generated evaluations and key figures are then assessed with regard to their suitability as a controlling instrument and adjusted if necessary.

Implementation of the findings in the decision-making process

The key figures and evaluation calculations are integrated into the planning, control and management process.

Development and controlling of measures

Technical and organizational measures are derived for process improvement. The aim is a continuous improvement process.

Step concept

The procedure for resource cost accounting can be illustrated using the following tiered concept. Depending on the available data and how detailed the analysis should be, the classification is made from "simple" (level 1) to "very detailed" (level 5):

  1. Stage: Creation of a classic company accounting sheet
  2. Level: Entry of all materials that go into a cost center
  3. Level: Allocation of the material flows to the products, intermediate products and semi-finished products created in the cost center
  4. Stage: Process-based recording of material flows and energy consumption quantities
  5. Stage: Process-based recording of material flows and energy consumption quantities with a percentage offsetting of the total manufacturing costs claimed
  6. Stage: Process-based recording of material flows and energy consumption quantities with process-related accounting for the manufacturing costs claimed

See also

literature

  • E. Günther: Ecology-oriented management. Environmental (world-oriented) thinking in business administration. Lucius & Lucius, Stuttgart 2008, ISBN 978-3-8282-0415-7 .
  • Peter Letmathe, Berndt Stürznickel, Julia Tschesche: Resource Costing . ( Memento of November 25, 2011 in the Internet Archive ) on: Umweltschutz-bw.de , 2011 (pdf; 169 kB).

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