The cost unit accounting determines the cost of the company that is incurred for one unit of a cost unit. It is also called a calculation and can be done using the following methods:
- Division calculation
- Equivalence digit calculation
- Surcharge calculation
- Machine hourly rate calculation
- Dome calculation
The following can also be distinguished:
The preliminary calculation that takes place before the service is provided. It is an offer calculation, which has the task of estimating the amount of costs that are likely to be incurred for a specific order. The individual costs are determined by evaluating the consumption quantities as realistic as possible Overhead on the other hand, are usually set with average values from the past. The preliminary calculation is common in single and small batch production.
The interim calculation that occurs between the preliminary calculation and the end of the manufacture of a product or series. It is carried out on products with a longer production time, e.g. B. in bridge building, shipbuilding.
The costing that is carried out after the product has been manufactured. It contains the actual costs incurred. This enables a target / actual comparison, which should be followed by a deviation analysis if necessary.