Procurement cost accounting

Beschaffungskostenrechnung ist ein System zur Erfassung, Planung und Kontrolle der im Beschaffungsbereich anfallenden Kosten, das zum Beschaffungsinformationssystem gehört. Ihre Gestaltung ist eine wichtige Aufgabe des Procurement controlling. Sie muss auf die Planungs- und Kontrollaufgaben der Beschaffung ausgerichtet und zweckmäßig in die Kosten- und Leistungsrechnung der Unternehmung eingeordnet sein.
In it, the procurement costs are to be determined and planned. A suitable breakdown of costs must be made. The cost of the material used and the value of the material stocks are determined in the material invoice. While the material costs are charged directly to the cost units, the other procurement costs are to be distributed to the various points in the purchasing and storage areas in an expanded procurement cost accounting system. Procurement calculations are carried out to assess procurement measures. In particular, one can calculate upper procurement price limits, from which it is possible to determine the cost price up to which the purchase of a good appears appropriate for the company.

The design of cost accounting in the procurement area has received additional impulses from the development of logistics cost accounting (logistics costs and logistics performance accounting). It aims to determine the costs of individual procurement processes more precisely, but goes beyond the procurement area.

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