Unterschiedliche Kalkulationsverfahren zur Ermittlung der Selbstkosten

Study paper from 2022 in the field of Business Administration - Accounting, Financial Reporting, Taxes, Grade: 1.3, Hochschule Fresenius Idstein, Language: German.

Abstract: The paper addresses the question of which different costing methods can be applied to determine the self-costs. The focus is on trade calculation, industrial surcharge calculation, division calculation, equivalence number calculation, and the calculation of joint products.

Chapter two summarizes some terminology to prepare for the subsequent chapters and create a uniform vocabulary. It covers the fundamentals of cost unit accounting to elaborate on cost unit calculation in the third chapter, with an emphasis on classification options.

The following paragraphs of the fourth section discuss the various costing methods. Each method's fundamentals and specific characteristics for determining self-costs are treated in detail.

The concluding fifth chapter of this paper provides a brief summary of all topics as well as a critical assessment of the subject of cost accounting.