Einkaufswert

Einkaufswert is a German term used to describe the value of goods and services that are purchased. In everyday usage it refers to the amount paid by a customer at the point of sale for items such as groceries, clothing, or electronics, including any applicable sales tax. In retail analytics, Einkaufswert can be used as a measure of consumer spending over a shopping trip or over a defined period, and may influence loyalty programs or promotions.

In business and accounting contexts, Einkaufswert denotes the value of goods acquired for inventory or resale. It typically equals the net purchase price plus ancillary costs necessary to bring the goods to their present location and condition, such as transport, insurance, customs duties, handling, and packaging. Depending on jurisdiction and policy, VAT may be included in or excluded from the Einkaufswert. The term is related to, but not always identical with, Einkaufspreis (purchase price) and Anschaffungskosten (acquisition costs), with some contexts using Beschaffungskosten (procurement costs) as a synonym.

Notes on usage: The precise definition of Einkaufswert can vary by country, industry, and accounting framework. In consumer contexts it is simply the amount paid, while in corporate accounting it encompasses the total cost required to obtain and prepare goods for sale. As such, it is a key metric in pricing, budgeting, and financial reporting, and it is often distinguished from selling prices and taxes.

See also: Warenwert, Einkaufspreis, Anschaffungskosten, Beschaffungskosten, Umsatzsteuer.