Production cost control

Main application of the production information supply system for the provision of relevant cost or deviation data for the production control system, which includes the following areas:

• Production factor price control
• Production cost control
• Production overhead control
Eine effiziente Produktionskostenkontrolle konzentriert sich auf die Analyse der Gesamtabweichung der Ist- von den Plan-Produktionskosten. In den Actual costs schlagen sich alle Kostenbestimmungsfaktoren der Produktion in ihren effektiven Auswirkungen nieder, während in den Plankosten nur ihre planmäßigen Auswirkungen berücksichtigt werden. Die Gesamtabweichung muss nun in solche Teilabweichungen zerlegt werden, die nur noch auf jeweils einen Produktionskostenbestimmungsfaktor zurückzuführen sind. Danach kann erst im Rahmen der Produktionskosten-Abweichungsanalyse untersucht werden, ob die einzelnen Teilabweichungen durch unwirtschaftliches Verhalten oder durch unvermeidbare Konsequenzen veränderter Datenkonstellationen hervorgerufen wurden. In der Praxis der Grenzplankostenrechnung werden vor Beginn der eigentlichen Kontrolle der Produktionseinzel- und -overhead zwei Teilabweichungen abgespalten, für die der Produktionsbereich nicht verantwortlich ist.

As part of the production factor price control, price deviations (price differences, tariff deviations) of the production factors are split off from the total deviation in order to concentrate the actual cost control on the factor quantity deviation as a measure of internal inefficiency. The second partial deviation, which is split off in advance from the total deviation, neutralizes the influence of the cost determining factor "employment" (output) in the form that the planned costs of the planned employment are converted into target costs prior to cost control, which correspond to the planned costs for actual employment. The latter is also the basis of the actual costs to be used for the target / actual cost comparison.
The control of direct and overhead production costs is therefore limited to the difference between target and actual costs, more precisely to the factor quantity variance that corresponds to this cost difference (global consumption variance). In order to arrive at a real consumption discrepancy that is exclusively due to internal inefficiency, a number of special discrepancies must be split off from this so-called global consumption discrepancy. As a rule, these are not the responsibility of the cost center manager of a production or manufacturing cost center, but can be traced back to the dispositions of production planning and control or to the unavoidable consequences of changed data constellations. These include the ...

• Series size deviation
• Service relationship divergence
• Deviation in intensity
• Variation in yield level
• Machine occupancy discrepancy

The analysis of all the above deviations only affects the variable (proportional) costs. Complete control of production costs also extends to the fixed costs. The utilization of the fixed costs is monitored in the marginal costing within the framework of a cost analysis. In a flexible budgeted cost accounting based on the full cost principle, an employment variance can be determined, which can be interpreted as a fixed cost allocation discrepancy between cost center and cost unit accounting. In both marginal and planned cost accounting on a full cost basis, fixed cost deviations can arise due to unscheduled changes in capacity, which must be analyzed within production cost control.

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