Kostenrechnung (EN)

Kostenrechnung

Cost accounting is part of managerial accounting that deals with the recording, analysis, and allocation of costs. It serves for internal control and decision-making within a company. Unlike financial accounting, cost accounting is not legally required and is primarily intended for management.

Architecture

flowchart TD     A[Kostenerfassung] --> B[Kostenartenrechnung]     A --> C[Kostenstellenrechnung]     A --> D[Kostenträgerrechnung]     B --> E[Kostenanalyse]     C --> E     D --> E     E --> F[Kostensteuerung]     E --> G[Entscheidungsgrundlage]     F --> H[Kostenoptimierung]     G --> H 

Im Kontext

• Typically used together with financial accounting
• Related to: Contribution margin accounting, Standard costing, Activity-based costing
• Example use: Pricing, Make-or-buy decisions, Profitability analysis