BÜB - 1. LZK
Rechnungswesen halt.
Rechnungswesen halt.
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costs
no direct relation to the production process of goods or services, indirect calculation is possible (rent, electricity, insurance,...)
direct costs
in cost accounting costs always arise together with the production process of the good or service.
Verhältnis Aufwand & Kosten
expenses = costs
group one expenses
these types of expenses can be directly calculated for a product or service. We speak about costs. As the costs has to be calculated with the daily price, a correction may be necessary.
Gruppe 2 - Verhältnis
expense - but no costs
group two expenses
these expenses are not directly related to the production of the product/service or they do not fit in the period of calculation (temporal classification- month, quarter, half-year). This means that these expenses have to be ignored. There are no costs.
group 3 - Verhältnis
no expenses, but calculative costs
the additional costs for labour and salary have to be ...
temporally depicted.
calculative interests:
interests for the whole capital of the company (owner's equity and foreign capital)
calculative depreciation
depreciation of assets uses in the production process of goods/services. depreciation at the daily basis, permanent adaption of the useful economic life, depreciation of economic goods although they are already completely depreciated (value = 0)
what is a risk?
risk = danger of loss because of business operations
calculative risks
in reality risks appear rarely and randomly. Cost accounting wants to include risks all the time. Therefore new calculative risks are added in the calculation of the BÜB.
calculative entrepreneurial profit
compensation of the entrepreneurs or shareholders work
Fertigungsmaterial
raw materials used
Hilfsmaterial
auxiliary material used
Fertigungslöhne
direct labour
Hilfslöhne
indirect labour
Gehälter
salaries
UB und WR Arbeiter
vacational payment and Christmas bonus labour
Gesetzliche Lohnabgaben
other legal payment for labour
gesetzliche Gehaltsabgaben
other legal payment for salary
Abschreibung von Sachanlagen
depreciation of assets
Versicherungsaufwand
insurances
Schadensfälle
damages
div. Aufwände
different expenses
Zinsenaufwand für Bankkredite
interests for bank loan
Lohnnebenkosten der Fertigungslöhne
additional costs for direct labour
Lohnnebenkosten der Hilfslöhne
additional costs for indirect labour
Gehaltsnebenkosten
additional costs for salary
Kalk. Zinsen
calculative interests
kalk. ABschreibung
calculative depreciation
Kalk. Wagnisse
calculative risks
kalk. Unternehmerlohn
calculative entrepreneurial profit
