The cost comparison calculation is the simplest method of the static investment calculation. It is used to compare investment objects for their advantageousness by contrasting the costs they cause. That investment object is the more advantageous one that causes the lower costs.
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Cost comparison calculation for investment objects
The income generated by the investment objects is not taken into account in the cost comparison calculation. They are considered to be the same for the investment objects, which can be the case with rationalization investments, but is often not met with other investments.
The main types of costs that should be included in the cost comparison are:
- Cost of capitalresulting from the imputed depreciation and imputed interest
- Personnel costs, e.g. B. wages, salaries, social benefits
- Material costs, e.g. B. Manufacturing materials, auxiliary materials, operating materials
- Other costs such as maintenance costs, space costs, energy costs, tool costs.