Plankostenrechnung (EN)

Plankostenrechnung

The Plankostenrechnung is a system of cost accounting that compares planned costs (Plan-Kosten) with actual costs incurred (Ist-Kosten). It primarily serves for cost control through variance analysis to enable early response to cost overruns or underruns. Through systematic monitoring of cost development, it supports management in steering the company.

Variance Analysis in Plankostenrechnung

flowchart TD   A[Plan-Kosten] --> D[Variance Analysis]   B[Ist-Kosten] --> D   D --> C{Result}   C -->|Positive| E[Cost Underrun]   C -->|Negative| F[Cost Overrun]   E --> G[Optimization Measures]   F --> H[Cost Control Measures] 

In Context

• Typically used together with full cost accounting or partial cost accounting
• Related to: Budgeting, cost center accounting, contribution margin accounting
• Example application: Production cost control in manufacturing companies