Calculation methods - In practice, different calculation methods are used depending on the industry, company size, the expansion of cost accounting, etc.
In the Division calculation the total cost is divided by the quantity. The equivalence number calculation is based on the introduction of weighting or conversion factors that are intended to express the relationship between different products. By introducing these equivalence numbers, the total costs of a period can be distributed across the individual products. Product size, machine and working hours, among other things, come into consideration for the equivalence numbers. In the Surcharge calculation rechnet man Einzelkosten einem Kostenträger direkt zu, Overhead über Zuschlagssätze.