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5.2. evaluations


It has already been formulated as the goal that monthly data of a balance sheet, income statement and cash flow statement, as well as a simple cost and activity accounting with cost type accounting (especially with the entry of imputed costs), cost center accounting (for cost control) and cost unit accounting (for the Price and product policy) should be generated. It must first be checked which contents are specifically required for this.

 

5.2.4. Cost element calculation with imputed costs


The cost element number transfers the accounting data to the cost accounting module, whereby several G / L accounts are added up under this number. Thus, a completely independent structure can be created. To avoid processing errors, all G / L accounts should be assigned cost types. This also includes cost types for neutral expenditure, assets and capital.

In a research project in the winter semester 2014/15, the author has developed and proposed the following cost plan:

Fig. 39: Cost element plan from research project

 

1st digit

 

 2nd digit

 at 4-8

1

assets

0

material costs + subcontractors

2

capital

1

bought goods + services

3

income

2

personnel costs

4

proportional

3

personnel-related costs

5

variable

4

operating costs

6

partially fixed costs

5

room costs

7

interval fixed costs

6

vehicle- / travel costs

8

fixed cost

7

administrative costs

9

neutral costs

8

typical cost of sales

 

 

 

 

1?   Assets

 

2?   capital

10 

intangible assets

20 

Equity

11 

real estate + ass. under construction      

21 

Provisions

12 

technical equipment + machines

22 

Bonds

13 

other plants, operational equipment

23 

bank liabilities

14 

vehicles + office equipment

 

 

15 

financial assets + neutral assets

25 

trade payables

16 

Inventories

26 

group liabilities

17 

Receivables

27 

other liabilities

18 

securities + liquidity

28 

liabilities from tax and levies  

19 

delimitation

29 

delimitation

 

 

 

3rd digit

 at 4-8

 4th digit

 at 4-8

0

direct costs

0 – 6

expenses equal

1

special direct costs

7

normalized

2 - 9

Overheads

8

imputed

 

 

9

secondary

 

 

2.+3. digit at class 4-8

 

No.

designation

No.

Designation

0

production materials

52

rent + utilities

1

subcontractors use

53

occupancy costs

2

indirect material

54

cosmetic repairs

3

consumption auxiliaries

55

repairs

4

consumption of consumables

58

property taxes

5

machine power

59

depreciation on buildings

10

expenses for purchased goods     

61

travel costs settled with customers

11

spec. direct costs in production

62

variable vehicle costs

13

disposal costs

63

fixed vehicle costs

17

hall energy

65

mileage allowance employees

20

direct costs wages

66

train + plane tickets

21

salesmen commissions

67

lumpsum travel expense

22

overheads wages

72

legal and consulting fees

23

wages

73

office expenses

24

pensions

74

postage, telephone

25

legal social expenditure

75

IT costs

26

voluntary social effort

76

leasing business equipment

32

workwear

76

fees

39

various staff costs

78

membership in organisations

40

effort for waste products

79

deprec. on prop, plant and equipment

41

special tools

81

special expenses of distribution

42

small tools

82

packing material

44

repairs

83

write-downs on claims

45

wear parts

85

catering + Representation

46

maintenance

86

Giveaways

47

machine leasing

87

Advertising

48

various commercial costs

88

Gifts

49

deprec. o. prop., plant + equipm.

89

other typical distribution costs

 

 93 risks                95 interest                     97 taxes               99 offsetting

(Source: own illustration)


Imputed costs must also be recorded in the accounting department. Here, a separate account group is maintained, in which bookings and offsetting postings cancel each other out. In cost accounting, the clearing accounts for the offsetting postings are assigned to a neutral cost element. For other costs, which are to be supplemented by imputed cost types, the effort can be treated as a neutral expense and the cost element can be calculated independently.

5.2.5. cost center accounting for cost control purpose


For cost centers as part of internal accounting, there are no requirements and only a few generally applicable recommendations, such as the Federal Association of German Industry. In Fig. 15 on page 74, a system for cost center numbers has already been discussed. The BDI proposal would look like this according to this system:

Fig. 40: BDI proposal for cost center plan

 

0. non-operating activities
01           Rental
03           utilization of rights
05           Securities Trading

1. Material cost centers
10           Material Management in general
11           ordering

 

      quotation processing, ordering, scheduling, material groups,
13           Goods acceptance and inspection

 

      receiving, incoming goods inspection, warehouse overhaul,

 

      permanent inventory
15           Material Management

 

      Stock accounting, material planning
17           Material storage and issue

 

      Raw material storage, parts storage, tool storage, tool dispensing,

 

      external store, scrapyard
19           transport

 

      lorries, electric carts, railway tracks, petrol stations

2. Research and Development / indirect manufacturing Cost Centers
20           technique, general
22           Research and Development

 

      Research, development, process experiments
23           construction

 

      Standardization, subscription registration
24           trials, testing

 

     Testing laboratories, test fields, material testing
25           prototype construction and testing

 

     functional patterns, exhibition patterns
27           production preparation

 

     production and equipment planning, work and time studies,

 

     quality control
28           production control

 

     production technology, company office, equipment manufacturing,

 

     interim storage, tool storage

3 to 6. main production cost centers
30           prefabrication
40           main manufacturing
50           installation
60           Special Production

7. Distribution Cost Centers
70           Sales in general
71           sales preparation

 

      Market research, product information, sales planning, advertising
72           acquisition / sale

 

      field service, branches
73           order processing

 

      Order processing, invoicing
74           finished goods warehouse, packaging and shipping

 

     Packing, shipping
75           Customer Service

8. General and Administrative Costs
80           General Administration
81           Management

 

      management, press office
82           personnel administration

 

     payroll, suggestion system, Training, social affairs
83           Finance and Accounting

 

     General Ledger, Current Account, Finance, asset accounting,

 

     cost accounting, costing, evaluation and controlling
84           special administrative services

 

     law, taxes, organization, audit, corporate planning, EDP, patents
85           General Administration

 

     telephone switchboard, in-house mail, registry, translation agency,

 

     office supplies, duplication
86           General factory service

 

     plant protection, fire department
87           social services               (company doctor, sports facilities, library,

 

                          canteen, Recreation Center, workers council)

 

9. Auxiliary cost centers of the general items
91           land and buildings            

 

      land, factory buildings, commercial buildings, warehouse buildings,

 

      residential buildings, barracks
92           power supply                     (water supply, steam supply, heating

 

                       system, power station, gas supply)

 

93           maintenance

 

      maintenance machinery and tools, building maintenance,

 

      maintenance electrical systems

 

(Source: own illustration)

 

This plan can be adapted to the individual conditions. Thus, as an alternative to the BDI proposal, human resources management (82) could be run as an auxiliary cost center (for example 94), the costs of which would be distributed among the employed workers. Accordingly, the data processing could be charged according to the devices used.

Small businesses will reduce the scope.

Following the suggestion from Fig. 15 on page 74, the cost centers between 10 and 79 in the last 3 digits of the five-digit cost center no. awarded with a cost object identifier. The cost center numbers beginning with 0, 8 and 9 can be assigned with 5 digits.

Fig. 41: Account number

(Source: own illustration)


An exception to the limitation to 2 digits are the cost places, which should have a 9 in the 3rd position. The cost center no. 22903 would be in the research for the machine (= cost place) 3 (question where? - cost center). On the other hand, No. 22803 would be a research project for product 3 of product group 8 (question for what? - cost object).

The projects and work orders are treated as payers. Would e.g. Defining a party for a company anniversary as a project, one wants to determine the costs of this celebration. However, they are not paid by the visitors but are overhead costs through the cost center of the company management.

5.2.6. Cost unit accounting for the price and product policy


The cost center numbers can only cover individual costs of the different products. If individual items can also be assigned to cost objects that would otherwise be allocated to overhead costs, these amounts would be special costs.

The website https://mueller-consulting.jimdo.com/finances/costs/ branches to the download file BAB-Muster.ods from the website https://www.noteninflation.de/downloads, where with the allocation of costs Types of Cost Center Groups (Columns in a BAB - Operating Statement Sheet), the relationships between overhead costs and direct costs are calculated.

Fig. 42: Operating statement sheet I

(Source: Download file BAB-Muster.ods - There is only a German version.)


With the direct costs per product and the actual overhead rates, the production costs of the period, broken down into finished goods and work in progress, are calculated in an Operating Statement Sheet II.


Fig. 43: Operating statement sheet II

(Source: Download file BAB-Muster.ods - There is only a German version.)


Subsequently, the production costs of production are determined, taking into account the changes in inventories of work in progress, and the manufacturing costs of sales are taken into account after taking into account changes in inventories of finished goods. In a product profit and loss account according to the cost of sales method, the profit after deducting the production costs, administrative and selling overhead costs is then calculated.

Fig. 44: Changes in inventories and product income statement

(Source: Download file BAB-Muster.ods - There is only a German version.)


With a determination of the profit up to the level of the individual products the central question for the success of an enterprise is answered. The company management wants to concentrate on the profitable products, which must be identified first.