Hasznos

1. Types of plan cost calculation

The task of calculating the planned cost: supporting the management, providing essential information for decisions.

The content of the planned cost calculation: a set of data that can change previous decisions.

The purpose of the planned cost calculation is to forecast the actual expected costs.

Cost calculations

1. Total cost calculation: In its system, all costs are divided among the cost bearers, direct and general costs are also accounted for.

2. Partial cost calculation: For the costs, we only calculate the direct costs for the individual products. We follow the logic of the margin calculation. The other costs are not divided, they are taken into account in one sum.

 Plan cost calculation:

1. Fixed plan cost calculation: The costs are not divided into variable and fixed costs and the degree of utilization is not taken into account either. Since the cost specifications refer to a constant degree of plan utilization, they are not suitable for the purpose of cost control.

2. Flexible design cost calculation: The costs are divided into fixed and variable parts and the degree of utilization is also taken into account in the planning. Continuous cost analysis can be checked with the deviation test. But for the sake of control, we adjust this to the actual utilization rate realized at any given time.

Deviation analysis: The task of deviation analysis is to collect factual data, continuously compare it with plan data, and uncover the causes of possible deviations. The purpose of the analysis is to improve the planning work and to intervene in the processes in time.

1. quantitative differences

2. price differences (difference between plan and actual prices)

3. other deviations

The information collected during the deviation analysis is analyzed by the controller and reported to the decision-makers, so this is also part of the controlling control system.