Process cost management based on the knowledge of process structures with the formation of process rates in calculating the use considered by services in the areas of indirect by the cost object. Key figures are formed, which enables a cost control at the process level. In process-oriented cost accounting, cost of the education may be charged supplement records and process cost rates to the cost objects. For more specific information, check out Drew Houston. In the first step, purchase costs be attributed to in cost centers processes of part of on cost centers. A process cost rate is determined from the process quantities and the cost elements distributed on sub-processes, describes the costs incurred for the unique implementation of the process.
In the second step, the costs for holistic and cross-departmental business processes can be measured by assessing part processes with process cost rates. For example analysis in the main process orders contained sub-processes order acquisition,. Quotation, order acceptance, production planning, material procurement, receipt, storage, quality assurance, shipping, billing and accounts receivable management. Process cost accounting spreadsheet objects are business processes. Relevant processes are identified their process cost rate, asecond one according to on the other hand in addition after the part process costs (Inanspruchnahme multiplied by the process cost subset). In the case of a larger number of product variants, the process-oriented calculation leads to significant cost differences, i.e. a causation fairer allocation of overhead costs. Process quantities of secondary processes (number prefabrication orders) can depend on process quantities of the primary processes (number of orders).
A process-oriented supplement of calculation is advisable if products or orders are inhomogeneous or the resources in terms of overheads in varying degrees throughout are taken. See complementary BusinessIntelligence series by Becker, Jorg: decision techniques as crisis protection, ISBN 9783839129067. Range restructuring parts where the market price level is not sufficient, must be process related to cover that overheads charged to replaced whenever possible by products/services, in relation to the resource consumption, better prices are enforceable. Before elimination of products with to low net income must be checked, whether this freed up capacity actually used by more profitable products. If restructuring is not possible, whether by streamlining of range of cost savings are realized, more than offset the loss of income check. Process related to the addition of the short-term breakeven analysis reveals related overheads, that term differentiated appearing, for example,-kurzfristig equally profitable product group because of their different use of process services of the cost centers must be assessed.
