Material costs

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Material costs is a term from public administration and companies , with which all types of costs are described that do not belong to the personnel costs .


The Duden defines it in this sense. Material costs are not a fixed term from business administration , accounting or tax law . In particular, since the introduction of the double entry in the municipalities from 2009, the term material costs has established itself there, because in addition to the personnel costs, the material costs are relevant to a considerable extent, since smaller municipalities in particular cannot have the appropriate staff to carry out all tasks with their own resources can. In the health and hospital sectors, too, there is usually talk of material costs, occasionally in industrial and commercial companies.

The delimitation of material costs is not uniform; In some cases, interest expenses and imputed costs are shown separately, often only services purchased from third parties are subsumed here. Some people believe that they belong to the three main cost type groups: personnel costs , capital costs and material costs. In the area of ​​tax law, too, there is no clarity in the definition of material costs despite a decree by the BMF of March 15, 2004.


Material costs include material and energy costs, depreciation , rents and purchased services. The latter includes all services that have been created either by third parties outside the municipal administration or by other organizational units of the municipal administration.

See also

Individual evidence

  1. Duden, article material costs
  2. ^ Rainer Isemann / Christian Müller / Stefan Müller, Municipal cost and performance accounting: Basics and implementation , 2008, p. 81
  3. Dirk Bildhäuser, Development of a cost accounting-based information system for the pricing policy of Deutsche Post AG , 1999, p. 125
  4. Decree of the BMF of March 15, 2004 (Az: II A 3 - H 1012 - 10 - 2/04)  ( page no longer available , search in web archivesInfo: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.@1@ 2Template: Toter Link /  
  5. Bernhard Mord-Wolgemuth, Kommunale Doppik Hessen , 2009, p. 245