Surcharge calculation

Also known as: Cost calculation

The overhead calculation is a business process for determining an offer price.

Definition / explanation

With a surcharge calculation, the amount of prime costs becomes a Cost bearer determined and used in turn for a calculation of the final offer price.

The surcharge calculation is a necessary instrument of business administration, since it would be simply too imprecise to split the total costs among the individual cost units. The company accounting sheet is used as the basis for calculating the surcharge calculation.

The overhead costing is divided into single-level and multi-level overhead costing. Overall, the surcharge calculation has its area of application in the manufacture of products, while the trade uses the trade calculation.

One-step surcharge calculation

With the one-step surcharge calculation, the Overhead durch einen Gemeinkostenzuschlag auf die entsprechenden Einzelkosten aufgeteilt. Dafür sucht man eine Einzelkostenbasis aus, die den größten Einfluss auf die Overhead hat.

Another name for the overhead calculation is summary calculation. With the one-step surcharge calculation, the surcharge rate can be classified in terms of quantity as well as value.

Multi-level surcharge calculation

With a multi-level surcharge calculation, surcharges for material, administration, production and sales are included in the calculation. The larger the company, the more surcharge rates are included in the calculation. Multi-level surcharge calculations can be expanded further and further costs can be taken into account.

disadvantage

Bei recht einfach konzipierten Produkten kann der Preis bei dieser Berechnungsmethode zu hoch kalkuliert sein, während er beim Wechsel eines Produktes von Einzelserie und Kleinserie zu niedrig ausfallen kann. Bei stark vereinfachten Calculation method kann die Entscheidung für falsche Kostensenkungsmaßnahmen fallen.

Summary

  • Overhead costing is a business process that is used to determine an offer price
  • The operating accounting sheet is the basis for calculating the surcharge calculation
  • The area of application of the overhead calculation is the manufacture of products
  • Overhead costing is divided into single-level and multi-level overhead costing
  • Price calculation can be too high or too low as a result of this business process
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