the Service costs are caused by the company of others Business entities Services. They are also referred to as external services.
Examples: Costs for rent, leasing, freight, commissions, rent, telephone, teletype, travel, entertainment, advice, testing, insurance, literature, patents and licenses.
Due to their importance in industrial companies, other service costs are often not recorded as such, but separately. These include in particular:
• Maintenance costs, which are incurred as repair costs for establishing the functionality of equipment, inspection costs for assessing the current condition of equipment and maintenance costs for maintaining the functionality of machine systems.
• Tool costs incurred for hand tools, measuring tools and machine tools. They are mostly stored in tool dispensers and issued against tool dispensing slips.
Sometimes the service costs are also added to the energy costs, although they basically represent costs for operating materials.
The service costs are classified as cost types in the Cost type accounting recorded. As a rule, their determination does not cause any difficulties, because the service providers invoice the services they have provided and the invoices serve as the basis for cost accounting.