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--- en:grundlagenhandbuch:kostenkalkulation:vollkostenrechnung [2025/06/26 11:46] – deppe2
+++ en:grundlagenhandbuch:kostenkalkulation:vollkostenrechnung [2026/01/28 10:57] (aktuell) – gelöscht deppe2
@@ Zeile 1: / Zeile 1: @@
-====== Full Cost Calculation ======
-===== Full Cost Calculation =====
-The aim of the full cost calculation method is the determination of the actually incurred costs of the product in one period. With these supplied information the economics of the process can be controlled. The procedure of the calculation is shown in the following table.
-^ 1 | | Direct material cost $EK_M$ | [€/kg] |
-^ 2 | | Overhead costs of supplies $GK_M$ | [€/kg] |
-^ 3 | 1+2=3 | Costs of material $K_M$ | [€/kg] |
-^ 4 | | Manufacturing wages $L_F$ | [€/h] |
-^ 5 | | Production overhead cost | [€/h] |
-^ 6 | | Machine hour rate $M_{SS}$ | [€/h] |
-^ 7 | 4+5+6=7 | Manufacturing cost $GK_F$ | [€/h] |
-^ 8 | 3+7=8 | Production cost $K_{Herst}$ | [€/kg] |
-^ 9 | | Overhead costs of administration $GK_{VW}$ | [€/kg] |
-^ 10 | | Overhead costs of sales $GK_{VT}$ | [€/kg] |
-^ 11 | 8+9+10=11 | Prime costs $K_S$ | [€/kg] |
-The material costs can be calculated with the following equation:
-$$\left(\sum_{i=1}^n \dot{m} \cdot K_M \cdot A_m\right) \frac{t_{eff}}{t_{Bs}}$$
-This equation multiplies the amount of material with the respective material price and its fraction $A_m$. It applies $\sum_{i=1}^n A_m = 1$. Then the sum is multiplied by the ratio $\frac{t_{eff}}{t_{Bs}}$. This ratio indicates the proportion of the effective machine running time to the operation hours and takes the degraded material into account. For $\frac{t_{eff}}{t_{Bs}}$ applies:
-$$\frac{t_{eff}}{t_{Bs}} \leq 1$$
-The overhead rates are expressed as percentages and considered as follows:
-  * The overhead costs of supplies are calculated pro rata from the material costs. It applies:
-$$GK_M = EK_M \cdot P_M$$
-  * The residual production is calculated pro rata from the manufacturing costs. It applies:
-$$GK_F = L_F \cdot P_F$$
-  * The overhead costs of administration and sales are calculated pro rata from the production costs. It applies:
-$$GK_{VW} = K_{Herst} \cdot P_{VW}$$ and $$GK_{VT} = K_{Herst} \cdot P_{VT}$$
-The prime costs are calculated with the following equation:
-$$K_S = K_{Herst} + GK_{VW} + GK_{VT}$$