produktkostnadsberäkningar

Produktkostnad, or product cost, is the total cost incurred to create a product. It represents the value attached to inventory and is used to determine the cost of goods sold and gross margin. In most accounting frameworks, produktkostnad includes direct materials, direct labor, and overhead allocated to the production process. Direct materials are the raw inputs that become part of the finished product; direct labor covers the wages of workers who physically transform materials; overhead comprises indirect costs such as utilities, depreciation of machinery, maintenance, and factory salaries allocated to products.

There are two primary costing methods. Absorption costing assigns both fixed and variable overhead to products, so produktkostnad includes all manufacturing overhead. Variable costing (also called direct costing) assigns only variable manufacturing costs to products; fixed overhead is treated as a period expense. The choice affects reported profit and inventory valuation, especially when production differs from sales.

Overhead allocation can rely on traditional rate methods (e.g., overhead per labor hour) or more sophisticated activity-based costing, which allocates costs based on activities that consume resources. The resulting produktkostnad informs pricing, budgeting, and profitability analysis, guiding decisions about product lines, make-or-buy choices, and process improvements. It is distinct from period costs, such as selling and administrative expenses, which are expensed in the period incurred rather than assigned to products.