Kostenrechnungsmethodik

Kostenrechnung, or cost accounting, is a management accounting discipline focused on measuring, recording, and reporting the costs of producing goods or delivering services. Unlike financial accounting, which targets external stakeholders and reporting standards, cost accounting provides internal information to support planning, control, and decision making. Costs are traced to cost objects such as products, services, or projects and accumulated in cost centers or activities.

Key concepts include classification of costs by object (product, department, project), function (production, selling, administration), and behavior (fixed, variable; mixed). Direct costs are attributable to a cost object, while indirect costs (overheads) require allocation. Allocation bases may be labor hours, machine hours, or activity drivers, and methods range from traditional overhead allocation to activity-based costing (ABC).

Common costing methods: job costing, used for customized or unique orders; process costing for continuous or homogeneous production; standard costing with variance analysis to compare actual to standard costs; marginal or contribution costing for short-term decision making; target costing and life-cycle costing for product planning and profitability analysis.

Applications include product pricing, budgeting, make-or-buy decisions, product mix optimization, performance measurement, and capital investment appraisal. Cost information supports efficiency improvements, cost control, and strategic decisions, but it depends on accurate data and sound allocation bases. Limitations include potential distortions from overhead allocation, complexity, and the need for regular updates to reflect changes in processes and costs.