Zuschlagskalkulation (EN)

Concept

A costing method where overhead costs are allocated to direct costs via surcharge rates

Architecture

flowchart TD     A[Direct costs] --> B[Overhead costing]     C[Overhead costs] --> B     B --> D[Cost objects]     E[Material costs] --> A     F[Production costs] --> A     G[Administrative costs] --> C     H[Sales costs] --> C

In Context

  • Typically used together with full costing
  • Related to: Contribution margin accounting, Standard costing, Process costing
  • Example use: Price calculation for products in the manufacturing industry
Quelle: AI Generated