Cost type plan

The cost element plan contains all incurred cost types. The costs are divided according to consumption aspects (eg personnel or material costs), according to functional origin, after the imputability on calculation objects and by employment degree. As part of internal accounting, the structure and structure of the cost element plan is not required by law, but left to the company.

An example of a cost element plan is the DIN 276 for the construction industry: This DIN subdivides the total construction costs of buildings into seven cost types or numerical cost groups from one to seven. Here a distinction is made between the costs of land, furnishing and development, building construction, building services, outdoor facilities, facilities and ancillary building costs.

Another example of the gross breakdown of the cost types is provided by the Common Industry Accounts Framework ("GKR") in account class 4 (cost elements).

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