Zuschlagsatz

Zuschlagsatz is a rate expressed as a percentage used to calculate a surcharge on a base amount in order to determine a final price or cost. In cost accounting the Zuschlagsatz serves to allocate indirect costs and profit to products or services. It is commonly encountered as the Gemeinkostenzuschlagsatz (overhead rate) or the Lohnzuschlagsatz (labor surcharge), used to convert direct costs into full cost figures.

Calculation and interpretation: total cost = base cost × (1 + Zuschlagsatz/100). For example, with a base cost of 100 and a Zuschlagsatz of 25%, the Zuschlag amounts to 25 and the final cost becomes 125. The Zuschlagsatz itself is the rate; the additional amount is the Zuschlag.

Applications and context: the Zuschlagsatz is widely used in pricing, budgeting, and price formation. It allows accounting for overheads, risk, and desired profit by attaching a surcharge to direct cost elements such as materials or labor. Different Zuschlagsätze can be combined to reflect the structure of the cost base.

Relation to related terms: the concept distinguishes between the rate (Zuschlagsatz) and the resulting surcharge (Zuschlag). It is a fundamental element in cost accounting and cost-plus pricing, where companies estimate full costs before determining sales prices.

Etymology: the term combines Zuschlag (surcharge or additional charge) with Satz (rate or percentage), indicating a percentage-based addition to a base amount. See also Kostensatz, Gemeinkostenzuschlagsatz, and Preisbildung.