Innenaufträge

Innenaufträge, also known as internal orders, are a cost accounting tool used within businesses to track and manage costs associated with specific internal activities or projects that do not directly result in a sale. These orders are not for external customers but for internal departments or departments within the same company. Common uses include tracking costs for research and development, employee training, internal repairs, marketing campaigns for new product launches, or the setup of new production lines.

The primary purpose of using Innenaufträge is to gain detailed insights into the expenses of these internal initiatives. By assigning costs such as labor, materials, and overhead to a specific Innenauftrag, companies can better understand the true cost of these activities. This information is crucial for decision-making, allowing management to evaluate the profitability or efficiency of different internal projects, allocate budgets more effectively, and identify areas for cost reduction.

When an internal project is completed, the costs accumulated on the Innenauftrag are typically settled to other cost objects within the company. This settlement can occur to a cost center, another internal order, or a fixed asset, depending on the nature of the original activity. This process ensures that all costs are ultimately absorbed by the appropriate areas of the business, maintaining accurate financial reporting and cost control.