Source: KoRe Klausur SS11, Aufgabe B (15 Punkte)
Tags: BAB, Betriebsabrechnungsbogen, Sekundärkostenverteilung, Zuschlagssatz, overhead rate, innerbetriebliche Leistungsverrechnung, Vorkostenstelle, Endkostenstelle, Kostenstellenrechnung, Gemeinkostenzuschlag
This task walks through a complete Betriebsabrechnungsbogen (BAB) for a machine factory. You distribute costs from two Vorkostenstellen (auxiliary cost centres: Instandhaltung and Kraftwerk) to Endkostenstellen (main cost centres), then compute overhead rates (Zuschlagssätze) for each main cost centre. It tests the full chain from primary cost allocation through to surcharge percentages.
Betriebsabrechnungsbogen (BAB)
A cost allocation sheet that distributes overhead costs across cost centres. It is the central tool of Kostenstellenrechnung (cost centre accounting).
Vorkostenstelle (auxiliary/preliminary cost centre)
A cost centre whose costs are not charged directly to products but are first redistributed to other cost centres. Here: Instandhaltung (maintenance, Kostenstelle I) and Kraftwerk (power plant, Kostenstelle II).
Endkostenstelle (main/final cost centre)
A cost centre whose costs are ultimately charged to products via overhead rates. Here: Fertigung A (III), Fertigung B (IV), and Verwaltung/Vertrieb (V).
Sekundärkosten (secondary costs)
Costs that arise from internal services between cost centres, as opposed to Primärkosten which come from external purchases. The Umlage (allocation) of Vorkostenstellen creates secondary costs in the receiving Endkostenstellen.
Innerbetriebliche Leistungsverrechnung (internal cost allocation)
The process of allocating auxiliary cost centre costs to main cost centres using allocation keys (here: maintenance hours and energy consumption in kWh).
Zuschlagssatz (overhead rate / surcharge rate)
The percentage applied to a base (Zuschlagsbasis) to allocate a cost centre's overhead to products. Calculated as: (Gemeinkosten der Kostenstelle ÷ Zuschlagsbasis) × 100.
Zuschlagsbasis (overhead base)
The reference figure against which the overhead rate is applied. The base depends on the cost centre type (e.g. direct labour cost for production, total manufacturing cost for admin/sales).
Stundenverrechnungssatz (hourly rate for internal allocation)
The cost per hour of service delivered by an auxiliary cost centre, used to price internal transfers.
The BAB has been partially completed after the Kostenartenrechnung. Primary costs by cost centre:
Kostenart | Summe | I (Instandh.) | II (Kraftwerk) | III (Fert. A) | IV (Fert. B) | V (Verw./Vertr.) | KT-Einzelkosten |
|---|---|---|---|---|---|---|---|
Material | 201,000 | 15,000 | 30,000 | 40,000 | 60,000 | 15,000 | 41,000 |
Löhne/Gehälter | 380,000 | 30,000 | 40,000 | 50,000 | 120,000 | 40,000 | 100,000 |
Urlaub | 14,500 | 1,500 | 2,000 | 2,500 | 5,500 | 3,000 | – |
Abschreibung | 48,500 | 3,500 | 14,000 | 8,500 | 14,500 | 8,000 | – |
Primärkosten | 644,000 | 50,000 | 86,000 | 101,000 | 200,000 | 66,000 | 141,000 |
Kostenträger-Einzelkosten (direct product costs): €141,000 total (€41,000 material + €100,000 wages).
Allocation key: Instandhaltungsstunden (maintenance hours).
Kostenstelle | Stunden | Anteil |
|---|---|---|
II (Kraftwerk) | 200 | 200/1,000 = 20% |
III (Fert. A) | 300 | 300/1,000 = 30% |
IV (Fert. B) | 500 | 500/1,000 = 50% |
V (Verw./Vertr.) | – | 0% |
Gesamt | 1,000 | 100% |
Allocation of €50,000:
Kraftwerk (II): €50,000 × 20% = €10,000
Fertigung A (III): €50,000 × 30% = €15,000
Fertigung B (IV): €50,000 × 50% = €25,000
Verwaltung/Vertrieb (V): €0
B/8 answer: Stundenverrechnungssatz = €50,000 ÷ 1,000 h = €50 per hour
After receiving €10,000 from Instandhaltung, Kraftwerk's total is: €86,000 + €10,000 = €96,000.
Allocation key: verbrauchte Energie (kWh consumed).
Kostenstelle | kWh | Anteil |
|---|---|---|
III (Fert. A) | 360,000 | 360/960 = 37.5% |
IV (Fert. B) | 420,000 | 420/960 = 43.75% |
V (Verw./Vertr.) | 180,000 | 180/960 = 18.75% |
Gesamt | 960,000 | 100% |
Allocation of €96,000:
Fertigung A (III): €96,000 × 37.5% = €36,000
Fertigung B (IV): €96,000 × 43.75% = €42,000
Verwaltung/Vertrieb (V): €96,000 × 18.75% = €18,000
III (Fert. A) | IV (Fert. B) | V (Verw./Vertr.) | |
|---|---|---|---|
Primärkosten | 101,000 | 200,000 | 66,000 |
+ von Instandhaltung | 15,000 | 25,000 | 0 |
+ von Kraftwerk | 36,000 | 42,000 | 18,000 |
Gesamtkosten | 152,000 | 267,000 | 84,000 |
B/1: Total Sekundärkosten in Endkostenstellen = (15,000 + 36,000) + (25,000 + 42,000) + (0 + 18,000) = 136 T€
Alternatively: 50,000 + 86,000 = 136,000 (the entire costs of both Vorkostenstellen flow to the Endkostenstellen). Answer: 136 T€
B/2: Sekundärkosten in Fertigung A = 15,000 + 36,000 = 51 T€
Fertigung A and B, Zuschlagsbasis: direct labour costs allocated to products
The exam states that Lohn- und Gehaltskosten assigned to Kostenträger are split 40% to Fertigung A and 60% to Fertigung B. The Kostenträger-Einzelkosten for Löhne are €100,000.
Fertigung A Zuschlagsbasis: 40% × €100,000 = €40,000
Fertigung B Zuschlagsbasis: 60% × €100,000 = €60,000
B/5: Zuschlagssatz Fertigung A = €152,000 ÷ €40,000 × 100 = 380%
B/3: The percentage at which Instandhaltung's primary Gemeinkosten are allocated to Fertigung B:
Instandhaltung's primary costs = €50,000. Of this, Fertigung B receives 50% (500/1,000 hours). So €25,000 ÷ €50,000 = 50%.
Answer: 50%
Herstellkosten (manufacturing cost) = Kostenträger-Einzelkosten + Fertigung A Gemeinkosten + Fertigung B Gemeinkosten
= €141,000 + €152,000 + €267,000 = €560,000
B/6: Herstellkosten = 560 T€
B/4: Gesamtkosten Verwaltung/Vertrieb = 66,000 + 0 + 18,000 = 84 T€
B/7: Zuschlagssatz Verwaltung/Vertrieb = €84,000 ÷ €560,000 × 100 = 15%
Sekundärkostenverteilung (step-down method):
Umlage = Gesamtkosten der Vorkostenstelle × (Verbrauch Empfänger ÷ Verbrauch Gesamt)
Zuschlagssatz:
Zuschlagssatz (%) = (Gemeinkosten der Kostenstelle ÷ Zuschlagsbasis) × 100
Stundenverrechnungssatz:
SVS = Gesamtkosten der Vorkostenstelle ÷ Gesamtstunden
Herstellkosten:
HK = Materialeinzelkosten + Fertigungseinzelkosten + Materialgemeinkosten + Fertigungsgemeinkosten
(In this exam: HK = KT-Einzelkosten + Fert. A GK + Fert. B GK, since there is no separate Material-Endkostenstelle.)
⚠️ Kraftwerk receives Instandhaltung's costs before being distributed itself. This is the step-down method (Stufenleiterverfahren). Always distribute Vorkostenstellen in the correct sequence.
⚠️ After distributing Instandhaltung, Kraftwerk's total is €86,000 + €10,000 = €96,000, not €86,000. Forgetting to include received secondary costs is a common mistake.
⚠️ The Zuschlagsbasis for Fertigung is the Fertigungslöhne allocated to Kostenträger (€100,000, split 40/60), not the total Löhne/Gehälter in the Fertigung cost centres.
⚠️ Verwaltung/Vertrieb uses Herstellkosten as its base, not total costs or revenue.
⚠️ Verwaltung/Vertrieb receives no Instandhaltung allocation (0 hours). Easy to overlook when filling in the BAB.
⚠️ Answers for this section are in T€ (thousands of euros) and full percentages. Always check the requested unit.
Q: In a step-down BAB, why must Vorkostenstellen be allocated in a specific order?
A: Because a Vorkostenstelle allocated earlier can pass costs to another Vorkostenstelle, which then includes those secondary costs when it is distributed in the next step. Changing the order changes the final cost centre totals.
Q: Instandhaltung has €50,000 in primary costs and 1,000 total maintenance hours. Kraftwerk used 200 hours. How much does Kraftwerk receive?
A: €50,000 × (200 ÷ 1,000) = €10,000.
Q: What is the Zuschlagsbasis for the Verwaltungs-/Vertriebskostenstelle?
A: The Herstellkosten (total manufacturing cost). The overhead rate is applied to HK to determine the share of admin and sales overhead attributable to products.
Q: If Fertigung A has Gemeinkosten of €152,000 and a Zuschlagsbasis of €40,000, what is the Zuschlagssatz?
A: 152,000 ÷ 40,000 × 100 = 380%.
Q: The Kraftwerk cost centre has €96,000 in total costs and distributes to three Endkostenstellen based on kWh. If Fertigung B consumed 420,000 of 960,000 total kWh, what amount does it receive?
A: €96,000 × (420,000 ÷ 960,000) = €42,000.
BAB, Betriebsabrechnungsbogen, Kostenstellenrechnung, cost centre accounting, Sekundärkosten, secondary costs, Primärkosten, primary costs, Vorkostenstelle, Hilfskostenstelle, auxiliary cost centre, Endkostenstelle, Hauptkostenstelle, main cost centre, Umlage, allocation, innerbetriebliche Leistungsverrechnung, internal service allocation, Stufenleiterverfahren, step-down method, Zuschlagssatz, overhead rate, surcharge rate, Zuschlagsbasis, overhead base, Fertigungsgemeinkosten, Materialgemeinkosten, Verwaltungsgemeinkosten, Vertriebsgemeinkosten, Herstellkosten, manufacturing cost, Stundenverrechnungssatz, hourly rate, Gemeinkostenzuschlag, KoRe, Kosten- und Erlösrechnung