Direct Costing (also proportional cost calculation) is a single-step calculation of amount covered. It effected as direct sectional cost accounting and goes from a separation into fixed costs and variable costs out. Since the occupation is regarded as only flexible cost determinant, the interpretation of the results takes place on basis of the determined amount covered.
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- it takes place an addition of the variable costs to the cost objectives, as the variable costs are taken off from the product specific conversion. As result the amount covered develops.
- The fixed costs are added to the entire enterprise not distributed on the cost objectives to separate as fixed cost block (EN bloc).
Eine andere Möglichkeit des Direct Costings ist die Profit-Center-Rechnung. Alle Abteilungen eines Unternehmens, die Erträge erzielen, werden zu Profit-Centern mit personeller Verantwortung. Die anfallenden Kosten werden den jeweiligen Abteilungen zugerechnet. Das operative Ergebnis (GOP = Gross operating profit) hat Verantwortungscharakter. Indirekte Kosten werden über Verteilungsschlüssel den Profit-Centern zugerechnet. Anhand des Ergebnisses sieht man, welchen Anteil die jeweilige Abteilung am Gesamtergebnis des Unternehmens hat (-> A representation character).
only few conclusions can interpretation due to the simplicity of this procedure be drawn. So the product should be stopped either with a negative amount covered, or variable costs must be saved. (In special cases strategic marketing will further manufacture also such products with negative amount covered, their assortment-political meaning enough is large.) the amount covered is positive, can be made no precise statement by the product.
other cost determinants than the occupation become (e.g. Preparation times) neglects. In addition only an inaccurate interpretation is possible.
in calculation standing down only the individual amounts covered can be evaluated. All products exhibit a positive amount covered. The elimination of a product is not necessary due to these information.