Administrative overheads
Administrative overhead costs (VwGK) are costs that arise in the administration of a company, but cannot be directly assigned to the individual product ( cost unit ) .
In cost accounting , the administrative overhead costs are determined from the cost center accounting from the operating accounting sheet .
The administrative overhead surcharge rate , for further calculations , is calculated in the cost unit time calculation from the ratio of the administrative overhead costs to the manufacturing costs of sales , in the cost unit unit accounting from the ratio of the administrative overheads to the unit manufacturing costs .
Administrative overheads include the costs of running and managing the company, e.g. B. Salaries for the management and the employees of the administrative departments, office supplies , depreciation of the office equipment .
There is an option to capitalize the balance sheet with regard to administrative overhead costs in accordance with Section 255 (2), Clause 3 of the German Commercial Code ( HGB) , provided that the asset concerned is an original asset (manufactured in the company) and not a derivative asset (acquired for a fee) and these are attributable to the period of manufacture .
