Under calculation (of lat.: calculare = count) understand one generally a computation, particularly within the commercial range. In the account system the calculation serves

• the determination of the unit cost prices of a commodity, service or a semi-manufacture (see cost allocation accounting)
• the determination of production costs of a commodity per period (see cost objective time calculation)
• the determination dependent on gross and net sale price on outlet and group of customer discounts.

Can be differentiated between the pre-costing with respect to the planning phase and according to the recalculation all production and/or trade and paragraph procedures. The deviations from pre and recalculation should flow back interpreted and in a feedback loop into the cost Controlling and the price structuring.

Exact calculations require detailed operational Kostenrechnung.Die basis of all further are first the first cost (i.e. the costs of the produced commodity, resulting for the enterprise, or offered service without profit markup).

The calculation of a selling price is to be described (i.d.R.) not precisely, since this is differently computed with nearly each enterprise. This is demonstrated by an example:

On the basis of a gross purchase price (FAP = factory selling price) most diverse discounts are possibly taken off. This quantity discounts, article discounts, publicity expenses subsidies etc. can be. The row can be continued at will. In such a way a net purchase price develops in the consequence. This represents the genuine purchase price and serves now as basis for the computation or calculation of the selling price.

The simplest method is to be counted: Net + span = selling price. In many enterprises (particularly branch enterprises) however dependent on the layer, competitors etc. the value is again related "span", by taking up various criteria.

At large companies, at which numerous cost categories must be assigned to many cost objectives, tried by the employment of standard software, as for example SAP, to get to this problem. Whereby calculations however only one cutout of the possibilities of standard software is. In addition, standard software has disadvantages, like e.g. complexity, adaptation expenditure and dependence on the offerer of the standard software, e.g. trusts many enterprises on self-developments or open SOURCE products. Also industry-specific standard software is present at the market, as e.g. for automotives.

Pre and recalculation

The pre and recalculation have a different meaning in the order and quantity production.

The pre-costing serves in the quantity production during the introduction phase of new products for the computation of the manufacturing costs and the selling price. If a product is only once imported, one can often be limited to the recalculation. In the order completion and in Lohnbetrieben a high meaning comes to the pre-costing, serves it nevertheless as individual basis for the Offertpreis of each individual offer.

The recalculation against it serves the examination of the orders and the general calculation bases for further Offertkalkulationen, already locked.

Pre and recalculation are usually provided after the same calculation plan. However one is dependent with the pre-costing on certain acceptance and experience numbers, while with the recalculation the genuine, i.e. the seized values can be used.

Single business calculation

Separated calculated single business can be summarized according to different criteria:

Profit center calculation

With the profit center calculation plays coworker-referred detailing (which is limited) and the costs of the department management.

Customer calculation

With the customer calculation the of individual customers or customer groups is determined. Becomes the market result with a customer, who as well as the activity of the business relation evaluates meaning of the customer. The customer result results then as market result less proceeds and costs, which are zurechenbar the customer. Whereupon constructing group results from Kundensegementen can be computed.

Product calculation

With the product calculation determines the volumes per single business, whereby an BREAK Even analysis is made.

Rationalization effects (cost savings) in the completion are regarded with the fusion by products.

See also

Cost allocation accounting

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