Types of calculation and their purpose

Definition / explanation

Die Kalkulation dient der Preisermittlung und der Gegenüberstellung der Erlöse mit den Kosten der Waren. Ziel ist zunächst die Berechnung des 3 genannten Selbstkostenpreises. Dieser Preis, der nur die tatsächlichen Koste des Betriebes deckt, ist eigentlich die Lower price limit, denn kein Betrie kann auf Dauer unter den Selbstkosten verkaufen.

Jeder business will jedoch zumindest langfristig einen Gewinn erwirtschaften. Auf den Selbstkosten preis muss deshalb bei normaler Kalkulation noch ein Gewinnzuschlag hinzugerechnet werden, um den angestrebten Verkaufspreis zu ermitteln.

Three questions are decisive for the calculation:

  • When is the calculation made?
  • Are individual goods / groups of goods sold separately or is the entire range calculated?
  • Is the sales or purchase price fixed?

Therefore you have to differentiate between several types of calculation:

Pre-calculation and post-calculation

The preliminary calculation is used to determine the normal sales price or the maximum purchase price. The recalculation is only carried out after the goods have been sold. It is used to determine to what extent the sales proceeds cover the costs and whether a profit has been made. The post calculation is used in particular in manufacturing companies (especially industrial companies).

Total costing (unit costing) and mixed costing

In the total costing, the values for all articles are determined and determined using uniform costing rates. With mixed costing, the values per individual item are also calculated, but the price z. B. determined depending on the market situation and corporate goals.

For example, individual lure articles can be calculated particularly cheaply. For this purpose, compensation is created for other goods, the price of which the customer is not so sensitive to. The mixed calculation is also necessary if the individual goods / groups of goods cause very different costs.

Sales calculation (progressive / progressive calculation) and purchase calculation (retrograde / retrograde calculation)

As the calculation progresses, the target sales price is determined based on the purchase price. With the retrograde calculation, the target or fixed sales price is used to determine the maximum purchase price that is acceptable.

The actually achievable price often does not correspond to the price aimed for in the calculation. Rather, it depends on the competitive situation (number of competitors / competitors and their market situation) and the demand.

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