Gesamtkostensatz

Gesamtkostensatz is a term used in cost accounting and business economics to describe the total cost per unit of output. It represents the average cost incurred for producing a given amount of goods or delivering a service, by relating the sum of all costs to an appropriate performance measure such as units produced, service hours, or energy consumption. The concept helps translate total expenses into a unit metric that supports comparisons and decision making.

Calculation and components: Gesamtkosten include fixed and variable costs, such as materials, direct labor, overhead, depreciation, financing costs, and maintenance. The Leistungsmenge, or performance quantity, serves as the denominator and can be the number of units produced, hours of service delivered, or other relevant measures. The basic formula is: Gesamtkostensatz = Gesamtkosten / Leistungsmenge. In project or service contexts, the denominator can be hours, square meters managed, or similar output metrics.

Applications and use cases: In manufacturing, the Gesamtkostensatz is used to determine unit costs, compare production alternatives, and assist pricing decisions. It is also employed in procurement and supplier evaluation under life-cycle or total-cost perspectives, as well as in facility management and energy projects to compare options over a period. The concept is related to broader cost accounting methods and to life-cycle cost analyses that consider all costs over an asset’s or project’s life.

Limitations and considerations: The usefulness of the Gesamtkostensatz depends on a meaningful choice of Leistungsmenge and a consistent period. Changes in inventory, idle capacity, or allocation rules can distort the rate, making comparisons less reliable if the underlying basis is not aligned.

Example: If annual Gesamtkosten amount to 1.200.000 euros and 200.000 units are produced, the Gesamtkostensatz is 6 euros per unit.