Cost type accounting

The cost type accounting is the first of a total of three levels of cost and performance accounting.

Definition / explanation

The cost type calculation is a list of all those costs that a company incurred in the manufacture of a product or service. This process is the first step in the operational costing (cost and performance accounting), which is followed by cost center and cost unit accounting.

Breakdown of the types of costs

Im Hinblick auf die Kostenartenrechnung sind die entstandenen Betriebskosten in Gemein- und Einzelkosten sowie fixe und variable costs zu unterscheiden. Die Entstehung der Einzelkosten lässt sich einem bestimmten Erzeugnis zuordnen. Bei Overhead is that not possible. These include, for example:

  • rental fee
  • Electricity, gas, water
  • Administrative staff costs
  • Maintenance costs
  • steer

The increase or decrease in the order volume is accompanied by an increase or decrease in costs for the company. However, this does not apply to all items. All the costs, the sum of which depends on the production volume, are called variable costs. All others are to be described as fixed costs.

Principles of cost type accounting

When creating a cost type calculation, it must be ensured that the following principles are met:

  • Uniqueness
  • completeness
  • Uniformity and
  • Disjointness

Costs not to be included

When calculating the cost types, only the costs that have arisen from the manufacturing process need to be taken into account. Other items such as donations, income or losses from speculation as well as income from proceeds may not be included in the invoice.


  • Cost type accounting lists all costs that have arisen in the manufacturing process
  • Operating costs are divided into overhead, individual, variable and fixed costs
  • Direct costs can be assigned to a specific product
  • Overhead lassen sich keinem Erzeugnis direkt zuordnen
  • The principles of cost type accounting are uniqueness, completeness, uniformity and disjointness
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