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Beide Seiten der vorigen RevisionVorhergehende Überarbeitung
Nächste Überarbeitung		Vorhergehende Überarbeitung
en:grundlagenhandbuch:kostenkalkulation [2026/05/28 09:58] – [Full Cost Calculation] deppe2en:grundlagenhandbuch:kostenkalkulation [2026/05/28 10:01] (aktuell) – deppe2
Zeile 114: Zeile 114:
  
 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.
 +
 For $\frac{t_{eff}}{t_{Bs}}$ applies: $\frac{t_{eff}}{t_{Bs}} \leq 1 $ For $\frac{t_{eff}}{t_{Bs}}$ applies: $\frac{t_{eff}}{t_{Bs}} \leq 1 $
  
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   * 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 $$GK_{VT} = K_{Herst} \cdot P_{VT} \tag{10}$$+$$GK_{VW} = K_{Herst} \cdot P_{VW} \tag{10}$$ 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:
  
-$$K_S = K_{Herst} + GK_{VW} + GK_{VT} \tag{11}$$+$$K_S = K_{Herst} + GK_{VW} + GK_{VT} \tag{12}$$
  
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