Kalkulationssätze

Kalkulationssätze are predefined rates used in cost accounting and price calculation to allocate costs to products or services. They translate the various cost elements—such as material, labor, and overhead—into single unit costs that form the basis for pricing, budgeting, and profitability analysis.

In practice, Kalkulationssätze can function as Zuschlagsätze (overhead or cost markups) or as rates applied per unit of activity. Typical components include material costs, direct labor costs, and overhead costs. Overhead rates are often calculated as a percentage of a base such as direct labor costs or direct material costs, or as a rate per machine hour or per unit produced. The resulting Kalkulationssatz is then multiplied by the corresponding base (for example wage costs × wage rate, material costs × material rate) and aggregated to determine the total cost price of a product or service.

Kalkulationssätze are derived from historical data, standard costing, or activity-based costing, and they are periodically updated to reflect changes in wages, material prices, energy, depreciation, and other cost drivers. They support consistent pricing, quotation preparation, budgeting, and internal profitability analyses, and help compare different products or orders.

Limitations include potential deviations from actual costs if cost structures change or if rates are not kept up to date. They are most effective when used as part of a broader costing system that can adjust rates in response to actual performance.

See also Kostensatz, Zuschlagskalkulation, Gemeinkostenzuschlag, Kostenrechnung.