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 indirect costs, which are not directly traceable. Indirect costs, also known as overheads, are then allocated using various allocation bases, such as machine hours, labor hours, or square footage. This allocation aims to reflect the consumption of resources by each cost object.

Kostenträgerrechnung serves several crucial purposes. It aids in determining the profitability of individual products or services, facilitating pricing decisions, and identifying areas for cost reduction. By understanding the full cost associated with each cost object, businesses can make more informed strategic decisions regarding resource allocation and product mix. It is a fundamental tool for cost management and internal financial analysis.