A few questions concerning the costing sheet:
1. If a change in the basic structure of the of the costing sheet is required by the customer is it recommended to do the change within a current business period or would it be better to wait until the year end closing has been done?
2. What cost components are conformable to german HGB law in order to determine correct production costs for the produced articles. For example a calculative machinery depreciation from the cost accounting can not be considered in the surcharge for amortization within the costing sheet.
Can the calculation of the basic cost price be matched/reconciled with the cost accounting results at all?
3. What is a proper way to verify the current machine hour rate (maybe from the cost accounting data) in order to update the cost categories with proper values for future production cost calculations?
4. Is it possible to build a costing sheet in which the production cost price and the net cost price (including sales and administration surcharge) is calculated but only the production cost price is created as outstanding Basic cost price when running the calculation version? Because if I am not mistaken, according to german law the material costs with which you value your products should not include the sales and admin. surcharge?
Thank you very much!
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