Bei den Fertigungskosten handelt es sich im betrieblichen Rechnungswesen um einen Teil der Manufacturing costs. Diese hängen nicht unmittelbar mit dem Materialeinsatz, der Verwaltung oder dem business together.
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Definition / explanation
The processing and processing of raw materials, auxiliary materials and supplies in the context of production into end products form the basis of manufacturing costs.
Manufacturing costs = Direct production costs + production overheads + special direct production costs
Direct manufacturing costs
Direct production costs are those costs that can be directly assigned to the service process. These are, for example, wage costs for production (unit costs, Piece wages etc.) or machine costs.
They form the basis for the addition of manufacturing overheads and are calculated specifically for the respective product.
Manufacturing overheads are the costs that are necessary as an ancillary service for production. It is impossible to assign this directly to the product. Because of this, they are called Overhead added as a percentage to the manufacturing overheads.
The production overheads are costs for work preparation (e.g. software for production planning, salary of the production manager, etc.), space costs for production (e.g. electricity, cleaning and rent or depreciation for the production hall) as well as ancillary work in production (e.g. internal transport routes, Forklifts) and a few more.
Special direct costs of production
Special direct costs for production are special costs that are necessary as ancillary services for production.
Often they are not directly related to the articles produced. Special direct costs for production can be, for example, the purchase of special tools.
Characteristic: Regardless of the number of items produced, these must be purchased.