productkostprijsberekening

Productkostpris is a term used in cost accounting to denote the total internal cost of producing or acquiring a single unit of a product, intended for internal valuation and decision-making. The expression combines product with kostpris, a word meaning cost price in several Nordic languages, reflecting its roots in cost-accounting practice. The definition and components of productkostpris can vary by company, but it generally represents the sum of all costs that are directly or indirectly attributable to bringing the product to its current state.

Typical components include direct costs such as materials and labor, plus allocated overhead such as factory utilities, depreciation, maintenance, and indirect labor. Some formulations may also include transportation, packaging, insurance, and handling costs incurred to bring the unit to a sale-ready condition. Non-manufacturing costs such as marketing are usually excluded or treated separately unless tied to the product.

Calculation methods differ: some use a straightforward sum of direct costs plus allocated overhead per unit, while others employ activity-based costing to allocate overhead by cost drivers. Productkostpris is used for internal inventory valuation, pricing decisions, and profitability analysis, and can be tracked at the SKU or batch level. It is distinct from selling price and from gross margin, serving as a baseline for evaluating product performance and capital efficiency.

Example: direct materials 4.50, direct labor 3.20, overhead 2.30, shipping 0.50 → productkostpris 10.50 per unit.