Kalkulationen

Kalkulationen is a German term referring to the systematic process of estimating costs, revenues, and prices for products, projects, or services. It encompasses both prospective calculations conducted before a decision and analyses carried out after completion. The aim is to determine feasible prices, budgets, and profitability, and to support planning, tendering, and cost control.

Common forms include:

- Vorkalkulation (pre-calculation): estimates direct costs, overhead, and markup before production or delivery to set a target price.

- Nachkalkulation (post-calculation): compares actual costs with planned costs after completion to assess efficiency and variances.

- Zuschlagskalkulation (overhead-based calculation): allocates indirect costs to products or services using overhead rates.

Calculations typically involve identifying cost elements such as direct material, direct labor, and overhead, estimating quantities and unit costs, and applying data on productivity and prices to produce a cost per unit or a project total. Prices are often derived by adding a markup or margin to costs, taking into account market conditions, competition, and risk.

Applications span manufacturing, construction, and services, as well as project management and procurement. In tendering, Kalkulationen define bids and profitability expectations; in accounting, Nachkalkulation informs performance measurement and cost control.

Limitations include reliance on data quality and assumptions; market fluctuations, learning effects, and unexpected events can render estimates inaccurate. Regular revision and scenario analysis are recommended.

See also: Kalkulation, cost accounting, pricing, tendering.

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