Primary material costs one calls alone the costs resulted from operatingpurpose-referred consumption of materials and energies. It in detail divided in:

• Material costs or manufacturing material costs: Raw materials, semi-manufactures, parts, commodities etc.
• Auxiliary material costs: Packing material, cleaning agent etc.
• Operational fund costs: River, gas, oil etc.

The quantitative collection takes place directly, via material requisition slip, or indirectly by stocktaking or back calculation of provided makes due to production parts lists or prescriptions.

In the cost objective accounting material costs consist of material direct costs as well as material overhead costs. Material overhead costs correspond to an adequate of the material procurement and - storage costs:

Usually the two calculation sizes on two different cost categories are charged, so that in the Nachkalkulkation the portion of material overhead costs remains further transparency. The of material overhead costs can take place by means of Zuschlagsverrechung or process cost calculation.

Where material costs serve for the evaluation of stocks, the appropriate accounting regulations are to be considered. In the Produktionscontrolling material costs flow according to the blocked material as part of manufacturing costs into the cost objective and/or result statement.

Material evaluation

The evaluation of material direct costs takes place in the simple case to the cost price. If a stock consists however of several supplies, which were procured different in each case cost prices, the material should be evaluated to the sliding average price. Example: An oil tank, which is filled before it is completely emptied.

Apart from the average method also different other beginnings are conceivable:

• Lifo method: Load in - roofridge Out method, with which the value is calculated on the basis the acquisition value of the quantity bought last
• Fifo method: Roofridge in - roofridge Out method, with which the value is calculated on the basis the acquisition value of the quantity bought first
• Hifo method: Highest in - roofridge Out method: Consumption that is evaluated with the highest realized purchase price
• Standard costs: a fixed materials price, e.g. the average costs at the time of the annual pre-costing

Standard costsstandard costs standard costs are used in particular if semi-manufactures in self-manufacturing are produced and stored temporarily. Standard costs appropriate then the once a year determined goal cost value. Production costs will be able then based on this this goal cost value and deviations in price variances and be differentiated and analyzed quantity and/or consumption deviations.

see also

• Manufacturing costs

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