Preliminary calculation
The preliminary cost estimate (or offer calculation ) is in the business administration a form of calculation that before accepting a request , an order ( sales order ) or an order of business is created. The opposite is the post calculation .
General
The operational production process can only meet the corporate goal of profit maximization / cost recovery if the cost and revenue calculation also provides expected costs and expected revenues before the start of production or order acceptance. The preliminary calculation requires such expected costs, is located before the start of production and always refers to customer inquiries for which offers are created.
A preliminary cost estimate exists only in companies that order-related production ( Build-to-Order ) and no inventories hold ( individual production ), such as construction ( building construction , civil engineering , road construction ), service companies , aircraft , crafts , engineering and shipbuilding . The preliminary calculation is also used in series production during the introduction phase of new products to calculate the manufacturing costs and the sales price . Once a product has been introduced, you can often limit yourself to post-calculation. In mass production , on the other hand, there is no preliminary calculation.
Calculation scheme
The scheme of a preliminary calculation does not differ formally from a regular calculation:
Materialkosten + Personalkosten + Abschreibungen + Zinsaufwand + sonstiger betrieblicher Aufwand = Selbstkosten + Ertragsteuern + Gewinnmarge = Verkaufspreis (netto)
The material difference to the (re) costing is that the preliminary costing is based exclusively on plan costs and standard costs .
economic aspects
In contract manufacturing , the preliminary costing is of great importance. The purpose of a preliminary calculation is to determine the sales price. Because the products / services to be calculated in advance have not yet been produced, the costs must be estimated using planned cost accounting (planned costs, standard costs ) and distributed ex ante to the cost units. Since the preliminary calculation is based on estimated values, certain inaccuracies are inherent in it. The sales price determined by preliminary calculation can be used as the basis for the offer that is made to the potential customer for his order or order.
After the order has been processed, a recalculation is necessary in order to track down estimation errors and other sources of error as well as inefficiencies and to avoid them in the future.
literature
- Literature on preliminary costing in the catalog of the German National Library
- Gerhard Schäfer, parallel calculation according to full and marginal costs with contribution margin calculation; Practical application and presentation of results . Cost accounting practice - journal for controlling, accounting and system applications, Gabler-Verlag (1976–2002), 5/1979
Individual evidence
- ↑ Günter Wöhe / Ulrich Döring , Introduction to General Business Administration, 25th edition, 2013, p. 883
- ↑ Carl-Christian Freidank / Laurenz Lachnit / Jörg Tesch (eds.), Vahlens Großes Auditing-Lexikon , 2007, p. 750
- ^ Günter Wöhe / Ulrich Döring, Introduction to General Business Administration , 25th edition, 2013, p. 938
- ↑ Springer Fachmedien Wiesbaden (ed.), Gabler Kompakt-Lexikon Wirtschaft , 2013, p. 473