Production cost planning is the area of application of the production information supply system to provide relevant cost data for the production planning system and the production control system. Production cost planning is carried out in the following work steps:
Analysis of the cost determining factors (production cost influencing factors) in order to determine the causes of the occurrence and change in production costs.
Produktionsfaktorpreisplanung zwecks Trennung von Mengenverbrauchs- und Preisabweichungen in der Production cost control.
Production cost planning der direkt dem einzelnen Kostenträger zurechenbaren Produktions- bzw. Herstellkostenbestandteile.
Determination of the planned employment (planned reference quantity) for each reference type of a production or manufacturing cost center.
Production overhead planning of the production cost components that can only be allocated to the individual production or manufacturing cost centers.
Production cost planning is embedded in a cost accounting system. In industrial practice, the marginal plan cost calculation has established itself here. It requires the definition of a planning and billing period (usually 1 year / 1 month) as well as a detailed cost type breakdown, cost center breakdown and cost unit breakdown. Production cost planning requires cooperation between production technicians as cost center managers and production controllers. When planning the cost targets, a degree of profitability must be determined that enables the cost center manager to achieve his cost targets with "normal effort".