The calculation scheme in accounting in the industry - explanation and example

The surcharge calculation in accounting

• The surcharge calculation is suitable for series or individual production. There is a separation into individual and overhead costs.
• In accounting, direct costs are, for example, wages or material costs. They are assigned directly to a product or an order, since they are exclusively caused by this cost unit.
• Special direct costs for production or sales are not incurred for all products and are directly attributable to an order. This could be patent costs or special transport insurance.
• The overhead costs that are not directly attributable are taken into account via surcharge rates. These result from the overhead costs incurred in a comparable period. The accounting department supplies the data for this.
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• The calculation scheme described here is suitable as a basis for a preliminary calculation if you want to submit an offer to a customer. The scheme can and must always be adapted to the individual circumstances of the respective order.


Calculation surcharge rate - this is how you use it in the trade calculation

The calculation surcharge allows a simplification of the price calculation in ...

• You can also use this calculation scheme to carry out an interim or post calculation for control purposes up to the item "cost of goods sold".

The calculation scheme for the industry - an example

Assume that an order incurs direct material costs of € 5,600, wage costs € 3,500, € 120 special direct costs for production and € 50 special direct costs for sales. The overhead surcharge rates determined from the accounting data are 13% for material, 90% for production, 13% for administration and 5% for sales. A profit surcharge of 15% is planned. The customer account should be 3%, the agent commission 5% and the customer discount 10%.

1. Calculate the material overhead as 13% of the direct material costs. You receive € 728, which you add to the direct material costs. The total material costs are therefore € 6,328.
2. Use the given surcharge rate to calculate the production overheads from the wage costs. You will receive € 3,150. Add up the material costs, the wage costs, the production overheads and the special direct costs of production and you get the production costs of € 13,098.
3. You calculate the administration and sales overhead costs using the given surcharge rates from the manufacturing costs. You will receive € 1,702.74 for administration overheads and € 654.90 for distribution overheads. Add up the manufacturing costs, the administrative and sales overhead costs and the special direct costs for sales. This results in the cost of € 15,505.64. If you do a recalculation, it ends here and you can determine the profit actually made.
4. Add a 15% profit to the cost. This results in the cash sale price of € 17,831.49.
5. You calculate the customer account and agent commission with the given rates of the cash sale price. However, you have to do the per-hundred calculation here. To calculate the customer account, multiply the cash sale price by 3 and divide this value by 97. You will receive a customer account of € 551.49 and an agent commission of € 938.50. By adding the cash sale price, customer account and agent commission, you get the target sale price of € 2,146.83.
6. Calculate the customer discount in the hundred of the target sales price. In the example, the customer discount is € 2,146.83. If you add the target sales price to the customer discount, you get the net sales price of € 21,468.31.
7. Finally, add the sales tax of 19% and the result is a gross sales price of € 25,547.28.