Kostenträgerstückrechnung

Kostenträgerstückrechnung, a German term, translates to "cost unit accounting" or "cost bearer unit accounting" in English. It is a method within cost accounting that focuses on allocating costs to individual cost objects or cost bearers, such as products, services, or projects. The primary goal is to determine the cost per unit of output.

This accounting technique is typically employed in the second stage of a multi-stage cost accounting system, following the Kostenerfassung (cost recording) and Kostenartenrechnung (cost type accounting). In the initial stages, all costs are classified by type. Subsequently, these costs are grouped and assigned to specific cost centers or departments. Kostenträgerstückrechnung then takes these departmental costs and allocates them to the specific cost units that have been produced or delivered by those departments.

The core of Kostenträgerstückrechnung involves calculating the total costs associated with producing a single unit of a product or service. This often involves direct costs (like raw materials and direct labor) and allocated indirect costs (such as overhead, administrative expenses, and marketing costs). The allocation of indirect costs is a crucial and often complex aspect, requiring established allocation keys or methods.

The results of Kostenträgerstückrechnung are vital for various management decisions. They provide a basis for pricing strategies, profitability analysis, inventory valuation, and controlling production efficiency. Understanding the cost per unit allows businesses to identify which products are most profitable and where cost reductions might be possible. Different industries may use variations of this method depending on their specific production processes and cost structures.