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Kostenstelle Material Fertigung Vertrieb Verwaltung

Plan-ZS 6.50% 126.00% 11.00% 4.30%

Minderung Wa:Wb:Wc 2.00 1.00 3.00


Mehrung Wa:Wb:Wc 4.00 3.00 1.00
Umsatzerlöse Wa:Wb:Wc 4.00 1.00 2.00

Kostenträger
Plan-Kalkulation Gesamtkosten für W Wa Wb Wc
Fm 62,650.00 17,253.00 23,764.00 21,633.00
+GCm 4,072.25 1,121.45 1,544.66 1,406.15
=Materialkosten 66,722.25 18,374.45 25,308.66 23,039.15
+FL 187,880.00 54,793.00 82,262.00 50,825.00
+GCf 236,728.80 69,039.18 103,650.12 64,039.50
=Fertigungskosten 424,608.80 123,832.18 185,912.12 114,864.50
=CdE 491,331.05 142,206.63 211,220.78 137,903.65
+Minderbestand EU 92,046.00 30,682.00 15,341.00 46,023.00
-Mehrbestand EU 136,248.00 68,124.00 51,093.00 17,031.00
=CdU 447,129.05 104,764.63 175,468.78 166,895.65
+GCvt 49,184.20 11,524.11 19,301.57 18,358.52
+GCvw 19,226.55 4,504.88 7,545.16 7,176.51
=Selbstkosten C 515,539.79 120,793.61 202,315.50 192,430.68
Umsatzerlöse E 650,853.21 371,916.12 92,979.03 185,958.06
=BE 135,313.42 251,122.51 109,336.47 6,472.62
Kostenstelle Material Fertigung Vertrieb Verwaltung
Plan-ZS 7.20% 146.00% 9.00% 6.30%

Minderung Wa:Wb:Wc 2.00 1.00 3.00


Mehrung Wa:Wb:Wc 4.00 3.00 1.00
Umsatzerlöse Wa:Wb:Wc 4.00 1.00 2.00

Kostenträger
Plan-Kalkulation Gesamtkosten für W Wa Wb Wc
Fm 62,650.00 17,253.00 23,764.00 21,633.00
+GCm 4,510.80 1,242.22 1,711.01 1,557.58
=Materialkosten 67,160.80 18,495.22 25,475.01 23,190.58
+FL 187,880.00 54,793.00 82,262.00 50,825.00
+GCf 274,304.80 79,997.78 120,102.52 74,204.50
=Fertigungskosten 462,184.80 134,790.78 202,364.52 125,029.50
=CdE 529,345.60 153,286.00 227,839.53 148,220.08
+Minderbestand EU 92,046.00 30,682.00 15,341.00 46,023.00
-Mehrbestand EU 136,248.00 68,124.00 51,093.00 17,031.00
=CdU 485,143.60 115,844.00 192,087.53 177,212.08
+GCvt 43,662.92 10,425.96 17,287.88 15,949.09
+GCvw 30,564.05 7,298.17 12,101.51 11,164.36
=Selbstkosten C 559,370.57 133,568.13 221,476.92 204,325.52
Umsatzerlöse E 650,853.21 371,916.12 92,979.03 185,958.06
=BE 91,482.64 238,347.99 128,497.89 18,367.46
Plan
Kostenstelle Material Fertigung Vertrieb
Plan-ZS 6.50% 126.00% 11.00%

Minderung Wa:Wb:Wc 2.00 1.00


Mehrung Wa:Wb:Wc 4.00 3.00
Umsatzerlöse Wa:Wb:Wc 4.00 1.00

Kostenträger
Plan-Kalkulation Gesamtkosten für W Wa Wb
Fm 62,650.00 17,253.00 23,764.00
+GCm 4,072.25 1,121.45 1,544.66
=Materialkosten 66,722.25 18,374.45 25,308.66
+FL 187,880.00 54,793.00 82,262.00
+GCf 236,728.80 69,039.18 103,650.12
=Fertigungskosten 424,608.80 123,832.18 185,912.12
=CdE 491,331.05 142,206.63 211,220.78
+Minderbestand EU 92,046.00 30,682.00 15,341.00
-Mehrbestand EU 136,248.00 68,124.00 51,093.00
=CdU 447,129.05 104,764.63 175,468.78
+GCvt 49,184.20 11,524.11 19,301.57
+GCvw 19,226.55 4,504.88 7,545.16
=Selbstkosten C 515,539.79 120,793.61 202,315.50
Umsatzerlöse E 650,853.21 371,916.12 92,979.03
=BE 135,313.42 251,122.51 109,336.47
Ist
Verwaltung Kostenstelle Material Fertigung
4.30% Plan-ZS 7.20% 146.00%

3.00 Minderung Wa:Wb:Wc 2.00


1.00 Mehrung Wa:Wb:Wc 4.00
2.00 Umsatzerlöse Wa:Wb:Wc 4.00

nträger Kostenträge
Wc Plan-Kalkulation Gesamtkosten für W Wa
21,633.00 Fm 62,650.00 17,253.00
1,406.15 +GCm 4,510.80 1,242.22
23,039.15 =Materialkosten 67,160.80 18,495.22
50,825.00 +FL 187,880.00 54,793.00
64,039.50 +GCf 274,304.80 79,997.78
114,864.50 =Fertigungskosten 462,184.80 134,790.78
137,903.65 =CdE 529,345.60 153,286.00
46,023.00 +Minderbestand EU 92,046.00 30,682.00
17,031.00 -Mehrbestand EU 136,248.00 68,124.00
166,895.65 =CdU 485,143.60 115,844.00
18,358.52 +GCvt 43,662.92 10,425.96
7,176.51 +GCvw 30,564.05 7,298.17
192,430.68 =Selbstkosten C 559,370.57 133,568.13
185,958.06 Umsatzerlöse E 650,853.21 371,916.12
6,472.62 =BE 91,482.64 238,347.99
Plan-Ist-Vergleich
Vertrieb Verwaltung
9.00% 6.30%

1.00 3.00 Minderung Wa:Wb:Wc


3.00 1.00 Mehrung Wa:Wb:Wc
1.00 2.00 Umsatzerlöse Wa:Wb:Wc

Kostenträger
Wb Wc Plan-Kalkulation Gesamtkosten für W
23,764.00 21,633.00 Fm -
1,711.01 1,557.58 +GCm 438.55
25,475.01 23,190.58 =Materialkosten 438.55
82,262.00 50,825.00 +FL -
120,102.52 74,204.50 +GCf 37,576.00
202,364.52 125,029.50 =Fertigungskosten 37,576.00
227,839.53 148,220.08 =CdE 38,014.55
15,341.00 46,023.00 +Minderbestand EU -
51,093.00 17,031.00 -Mehrbestand EU -
192,087.53 177,212.08 =CdU 38,014.55
17,287.88 15,949.09 +GCvt 5,521.27
12,101.51 11,164.36 +GCvw 11,337.50
221,476.92 204,325.52 =Selbstkosten C 43,830.78
92,979.03 185,958.06 Umsatzerlöse E -
128,497.89 18,367.46 =BE 43,830.78
n-Ist-Vergleich

2.00 1.00 3.00


4.00 3.00 1.00
4.00 1.00 2.00

Kostenträger
Wa Wb Wc
- - -
120.77 166.35 151.43
120.77 166.35 151.43
- - -
10,958.60 16,452.40 10,165.00
10,958.60 16,452.40 10,165.00
11,079.37 16,618.75 10,316.43
- - -
- - -
11,079.37 16,618.75 10,316.43
1,098.15 2,013.69 2,409.43
2,793.29 4,556.36 3,987.85
12,774.51 19,161.42 11,894.84
- - -
12,774.51 19,161.42 11,894.84
Plan
Kostenstelle Material Fertigung Vertrieb Verwaltung
Plan-ZS 15.00% 165.00% 8.00% 7.00%

Minderung Wa:Wb:Wc 2.00 1.00 3.00


Mehrung Wa:Wb:Wc 4.00 3.00 1.00
Umsatzerlöse Wa:Wb:Wc 4.00 1.00 2.00

Kostenträger
Plan-Kalkulation Gesamtkosten für W Wa Wb Wc
Fm 900,000.00 570,000.00 170,000.00 160,000.00
+GCm 135,000.00 85,500.00 25,500.00 24,000.00
=Materialkosten 1,035,000.00 655,500.00 195,500.00 184,000.00
+FL 300,000.00 190,000.00 60,000.00 50,000.00
+GCf 495,000.00 313,500.00 99,000.00 82,500.00
=Fertigungskosten 795,000.00 503,500.00 159,000.00 132,500.00
=CdE 1,830,000.00 1,159,000.00 354,500.00 316,500.00
+Minderbestand EU -
-Mehrbestand EU -
=CdU 1,830,000.00 1,159,000.00 354,500.00 316,500.00
+GCvt 145,000.00 91,833.33 28,088.80 25,077.87
+GCvw 130,000.00 82,333.33 25,183.06 22,483.61
=Selbstkosten C 2,105,000.00 1,333,166.67 407,771.86 364,061.48
Umsatzerlöse E 2,052,500.00 1,350,000.00 382,500.00 320,000.00
=BE 52,500.00 16,833.33 25,271.86 44,061.48
Menge, St. 2,350,000.00 1,500,000.00 450,000.00 400,000.00
Selbstkosten/St. 0.89 0.91 0.91
BE/St. 0.01 0.06 0.11