Purchase costs

The term purchase costs is understood to mean all costs that are incurred in addition to the purchase price when purchasing goods (raw materials, auxiliary materials and supplies) and that serve a company for its business purpose.

Definition / explanation

Bezugskosten sind all jene Kosten, die im Rahmen der Procurement logistics anfallen. Dazu gehören beispielsweise Verlade-, Umlade- und Transportkosten (inkl. Zoll), Aufwendungen für Lagerung, Versicherung und Verpackung, aber auch Vermittlungs- und Maklerkosten, welche die Beschaffung teils erst ermöglichen.

Bezugkosten sind als Nebenkosten Bestandteil der acquisition cost. Sie sind bei der Ermittlung des Verkaufspreises zusätzlich zum Kaufpreis zu kalkulieren (Bezugs- oder Einstandspreis).

Effort-oriented procedure for bookings

With the effort-oriented method, the posting is made via a sub-account of the goods receipt account concerned. This is addressed in the target and includes the expenditure for the purchase costs and input tax (except for insurance costs).

Inventory-oriented method of postings

This process assumes that the purchased materials are not immediately available for production. The posting is therefore made directly via the inventory accounts for the supplies (net).

Summary

  • Purchase costs are the costs incurred in bringing goods and goods to the customer
  • Examples: freight, insurance, packaging and storage costs
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