Anbauverfahren Stufenleiterverfahren Beispiel Essay

18 Feb 150 words essay on television

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Words essay television on 150

Beim Anbauverfahren (= Blockverfahren) ist die Idee jene, dass Kosten der Hilfskostenstellen lediglich auf die Endkostenstellen verrechnet werden. Der Verrechnungspreis der i. Kostenstelle liegt also bei


$\ q_i = {Primäre\ Kosten\ der\ i.\ Kostenstelle \over an\ die\ Hauptkostenstellen\ abgegebene\ Leistungseinheiten} $

$\ q_i = {Primäre\ Kosten\ der\ i.\ Kostenstelle \over insgesamt\ produzierte\ ME\ abzgl.\ der\ an\ andere\ Hilfskostenstellen\ abgegebene\ Menge} $

Ausgangstabelle

von/an I II III IV V ges. Menge Primärkosten (€)
I2010701001.000
II10104020801.500
III1020701002.000
IV3.000
V4.000

Anbauverfahren Beispiel

Die einzelnen Hilfskostenstellen untereinander verrechnen also jeweils keine Kosten. Für die vorliegenden Aufgabe gilt also: Man dividiert die primären Gemeinkosten der jeweiligen Kostenstellen durch die an die Hauptkostenstellen (und nur an diese) abgegebenen Leistungseinheiten.
Damit rechnet man

$\ q_1 = {1.000 \over 70} = 14,29 €\ $
$\ q_2 = {1.500 \over (40 + 20)} = 25€\ $
$\ q_3 = {2.000 \over 70} = 28,57\ € $

Anbauverfahren Nachteil

Der Nachteil wird sehr deutlich: Man berücksichtigt nicht die innerbetriebliche Leistungsverflechtung der Hilfskostenstellen untereinander. So wird bei der Kostenstelle 1 und damit beim Verrechnungspreis $\ q_1 $ völlig außer Acht gelassen, dass die 1.000 € primäre Gemeinkosten sich nicht nur auf 70 ME beziehen, die an die Hauptkostenstellen geliefert werden, sondern auch auf die $\ 10 + 20 = 30\ ME $, die an die anderen Hilfskostenstellen 2 und 3 geleistet werden. Dies wird also völlig unberücksichtigt gelassen.

Video zum Anbauverfahren

Abschließend noch ein Video zum Anbauverfahren:

Video: Anbauverfahren

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