Kostenträgerrechnung
Kostenträgerrechnung, often translated as cost object accounting or cost carrier accounting, is a method used in management accounting to determine the costs incurred by specific cost objects. These cost objects can be products, services, projects, customers, or any other unit for which costs are to be assigned. The primary goal of Kostenträgerrechnung is to allocate indirect costs to these cost objects in a systematic and logical manner.
The process typically involves identifying direct costs, which are directly attributable to a cost object, and
Kostenträgerrechnung serves several crucial purposes. It aids in determining the profitability of individual products or services,