Unterschiede
Hier werden die Unterschiede zwischen zwei Versionen angezeigt.
| Beide Seiten der vorigen RevisionVorhergehende ÜberarbeitungNächste Überarbeitung | Vorhergehende Überarbeitung | ||
| en:grundlagenhandbuch:kostenkalkulation [2026/05/28 09:56] – deppe2 | en:grundlagenhandbuch:kostenkalkulation [2026/05/28 10:01] (aktuell) – deppe2 | ||
|---|---|---|---|
| Zeile 113: | Zeile 113: | ||
| $$\left(\sum_{i=1}^n \dot{m} \cdot K_M \cdot A_m\right) \frac{t_{eff}}{t_{Bs}} \tag{7}$$ | $$\left(\sum_{i=1}^n \dot{m} \cdot K_M \cdot A_m\right) \frac{t_{eff}}{t_{Bs}} \tag{7}$$ | ||
| - | 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. | + | 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. |
| - | $$\frac{t_{eff}}{t_{Bs}} \leq 1 \tag{8}$$ | + | For $\frac{t_{eff}}{t_{Bs}}$ applies: |
| The overhead rates are expressed as percentages and considered as follows: | 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: | * The overhead costs of supplies are calculated pro rata from the material costs. It applies: | ||
| - | $$GK_M = EK_M \cdot P_M \tag{9}$$ | + | $$GK_M = EK_M \cdot P_M \tag{8}$$ |
| * The residual production is calculated pro rata from the manufacturing costs. It applies: | * The residual production is calculated pro rata from the manufacturing costs. It applies: | ||
| - | $$GK_F = L_F \cdot P_F \tag{10}$$ | + | $$GK_F = L_F \cdot P_F \tag{9}$$ |
| * The overhead costs of administration and sales are calculated pro rata from the production costs. It applies: | * The overhead costs of administration and sales are calculated pro rata from the production costs. It applies: | ||
| - | $$GK_{VW} = K_{Herst} \cdot P_{VW} \tag{11}$$ and $$GK_{VT} = K_{Herst} \cdot P_{VT} \tag{12}$$ | + | $$GK_{VW} = K_{Herst} \cdot P_{VW} \tag{10}$$ and $$GK_{VT} = K_{Herst} \cdot P_{VT} \tag{11}$$ |
| The prime costs are calculated with the following equation: | The prime costs are calculated with the following equation: | ||
| - | $$K_S = K_{Herst} + GK_{VW} + GK_{VT} \tag{13}$$ | + | $$K_S = K_{Herst} + GK_{VW} + GK_{VT} \tag{12}$$ |
| ===== Symbols ===== | ===== Symbols ===== | ||