SollKosten
SollKosten, often translated as standard costs or target costs, is a concept in cost accounting used for planning and control. It represents the planned or budgeted cost for a product, service, or activity under normal operating conditions and a specified level of efficiency. SollKosten are established before production or performance begins and serve as a benchmark against which actual costs are compared.
The determination of SollKosten involves analyzing various cost components, including direct materials, direct labor, and overhead.
The primary purpose of SollKosten is to facilitate cost control and performance evaluation. By comparing actual