rekalkulacja

Rekalkulacja is the recalculation of costs or prices in cost accounting and financial management. It involves revising previously calculated costs when new data or assumptions become available, to ensure that financial information and decisions reflect current conditions.

It is commonly applied in production costing, project accounting, and contract pricing. Trigger events include price changes for raw materials, energy, or components; shifts in labor costs or productivity; changes in overhead rates; exchange rate movements; and revisions to project scope or sales volumes. The rekalkulacja process typically collects updated data, reallocates overhead, recomputes unit costs, and reassesses profitability and feasible pricing or bids. In practice, it may result in adjusted unit costs, revised selling prices, changes to tender prices, or renegotiated terms with suppliers or customers.

implementations can vary; some organizations perform rekalkulacja periodically as part of budgeting or standard costing, while others trigger it when cost data diverge beyond predefined thresholds. The technique relies on reliable cost data and transparent documentation, since frequent or large adjustments can affect customer trust and contractual obligations. Rekalkulacja is related to kalkulacja (cost calculation), kosztorys (cost estimate), and price management, including margin analysis and break-even evaluation.