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. These costs are typically based on historical data, engineering studies, and market prices, adjusted for expected changes. The goal is to set realistic and achievable cost targets that reflect efficient operations.

The primary purpose of SollKosten is to facilitate cost control and performance evaluation. By comparing actual costs incurred with the pre-determined SollKosten, variances can be identified. These variances highlight areas where costs exceeded or fell short of expectations. Analyzing these differences allows management to understand the reasons behind them, such as variations in material prices, labor efficiency, or overhead allocation. This information is crucial for making informed decisions, identifying inefficiencies, and implementing corrective actions to improve profitability and operational performance. SollKosten are a key tool in budgeting, pricing, and strategic cost management.