Standard cost accounting

Bei der Normalkostenrechnung wird statt von Istgrößen von normalisierten Größen ausgegangen. Normalkosten sind durchschnittliche Actual costs der Vergangenheit, die durch eine statistische Mittelwertbildung errechnet werden und als Verrechnungssätze dienen.

Cost shortfall and cost overburden

The normal cost calculation is carried out by working in the quantity structure with normal quantities, in the price structure with fixed transfer prices for the individual costs and with normal cost surcharges for the total costs.

Shortfall in costs - As a rule, there are deviations between the actual ones Actual costs and the normal costs charged. If the actual costs exceed the invoiced normal costs, a cost shortfall occurs.

Cost coverage - However, if the normal costs are higher than the actual costs, the costs are covered.

Wenn die normalisierten Werte zufällig den Istgrößen entsprechen bzw. wenn Über- und Unterdeckungen sich gerade ausgleichen, sind die Beträge der Normalkostenrechnung und Actual cost accounting identisch.

Root cause analysis

Cost under- and over-coverage require a special analysis of the causes. This can basically extend to two areas:

(a) the price deviation as the difference between the billed prices (normal prices) and the actual prices of the cost goods;

(b) the quantity variance as the difference between the average quantities of the past periods (normal quantities) and the quantities actually consumed.

Rigid normal cost calculation

The rigid standard cost accounting simplifies cost accounting because the charging rates or costs are retained over a longer period of time. Static and updated mean values can be used. There is no breakdown of costs into variable and fixed costs. It is not possible to differentiate between consumption and employment deviations. Only a total deviation can be determined.

Flexible standard cost calculation

In contrast to rigid standard cost accounting, flexible standard cost accounting requires costs to be broken down into fixed (employment-independent) and variable (employment-dependent) costs. Taking employment deviations into account enables improved cost control.

Summary