What are cost costs?
Die Self-costs Basis for calculating sales price. They expose themselves Material and manufacturing costs together as well as from Sales and administrative expenses. The cost should be covered by the selling price. The shortfall is actually not allowed because as a result Dumping price emerges. Depending on the type of company, they are made up differently and can be calculated differently.
How do I calculate the cost of my purchase?
With service companies They consist primarily of wage costs, which are calculated using the number of hours. To do this, multiply it by the hourly rate. The material surcharge and special individual costs may also be added. Special individual costs can be assigned proportionally to a product or an order.
With trading company Does he have to Purchase price minus discounts and discounts are taken into account and the Subscription costs and Cost of action, which are added up. For this purpose, the Trade calculation used. Purchase costs include, for example wraps, insurance and transportation from goods to our own warehouse. Cost of action include not only wages and salaries but also interest and Depreciation as well as rent and Room costs.
The calculation is carried out in manufacturing plants After the Surcharge calculation. In doing so, on the Direct material costs one Material cost surcharge opened and a Manufacturing overhead surcharge. Die Manufacturing costs This results from individual material costs and production costs plus surcharges. Sales costs and administrative costs are then calculated from these manufacturing costs and also added to total the Self-costs find out. In manufacturing companies, the surcharges for material and manufacturing costs are higher than those for administrative and sales costs.
A distinction is made between Individual and overhead costs, where the individual costs can be directly assigned to a product, while overhead costs do not belong to a specific product. This is, for example, at Storage costs the case. Profit, discount and discounts are added to the cost in order to obtain the selling price.
To the Cost per product To obtain, you apply the Surcharge calculation on. The surcharge rate is calculated by dividing the overhead costs per financial year by the individual costs per financial year. The prerequisite for this is that the relationship between the cost types is relatively constant. The cost can also be calculated based on the Turnover calculated to provide an overview of expenses to get the spent on sales must be. For this purpose, the costs per item are offset against all products in a fiscal year.
