One calls auxiliary materials in the production of materials, which during the production of products as a not substantial component is received into the product. For this e.g. count filler rods, screws, nails and lacquers. They are to be distinguished from fuels, which are needed also for production, but are received not into the finished product.

Auxiliary materials are variable costs, which are however often regarded as overhead costs, particularly false overhead costs. The reason lies in the fact that for an exact allocation of the auxiliary materials to the products a high administration expense would be necessary. With the view of overhead costs however the principle of the cause-fair allocation is hurt.

Articles in category "Auxiliary material (production)"

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