Source: KoRe Klausur SS11, Aufgabe A (9 Punkte)
Tags: Anschaffungskosten, acquisition cost, Rabattstaffel, quantity discount, Skonto, cash discount, Frachtkosten, freight costs, Bezugskosten, Listenpreis, Grundpreis, Kosten- und Erlösrechnung
Anschaffungskosten are the total cost to acquire and deliver a material, after adjusting the base price for quantity discounts (Rabatt), cash discounts (Skonto), and adding freight/packaging costs. The exam tests your ability to apply a tiered discount schedule and compute the per-unit landed cost for different order quantities.
Grundpreis (base price)
The supplier's listed price per unit before any deductions. In the exam scenario: €1,200 per tonne (plus VAT).
Rabattstaffel (tiered quantity discount)
A schedule of increasing percentage discounts applied to the base price, triggered by order volume. Here: 1% per 100 t ordered, up to a maximum of 10% at 1,000 t or more.
Skonto (cash discount)
A percentage deduction granted for early payment. Here: 5% off the net-of-discount price if paid within 10 days.
Frachtkosten / Bezugsnebenkosten (freight and ancillary procurement costs)
Costs charged by the carrier for transport and packaging. Here: €2,000 (plus VAT) per 100 t. These are added back after price deductions.
Anschaffungskosten (acquisition cost)
The final cost per unit once all deductions have been subtracted and all delivery-related charges have been added. This is the figure that enters the cost accounting system.
USt. / Umsatzsteuer (VAT)
Value-added tax is mentioned throughout but is excluded from the acquisition cost calculation in cost accounting, because input VAT is reclaimable for businesses.
The discount rate is 1% of the Grundpreis for every 100 t ordered.
The rate increases linearly: 100 t = 1%, 200 t = 2%, 500 t = 5%, and so on.
The maximum discount is capped at 10%, which applies at 1,000 t and above.
Orders above 1,000 t (e.g. 1,300 t) still receive only 10%, not 13%.
The general sequence is:
Grundpreis (base price per tonne)
Minus: Rabatt (quantity discount, percentage of Grundpreis)
Equals: Zieleinkaufspreis (target purchase price)
Minus: Skonto (cash discount, percentage of Zieleinkaufspreis)
Equals: Bareinkaufspreis (cash purchase price)
Plus: Bezugskosten (freight and packaging, per tonne)
Equals: Anschaffungskosten (acquisition cost per tonne)
Grundpreis: €1,200 per tonne
Rabatt: 500 t ÷ 100 = 5 tiers, so 5% discount
5% × €1,200 = €60
Zieleinkaufspreis: €1,200 – €60 = €1,140
Skonto: 5% × €1,140 = €57
Bareinkaufspreis: €1,140 – €57 = €1,083
Frachtkosten: €2,000 per 100 t = €20 per tonne
Anschaffungskosten: €1,083 + €20 = €1,103 per tonne
Grundpreis: €1,200 per tonne
Rabatt: capped at 10% (since 1,300 t > 1,000 t threshold)
10% × €1,200 = €120
Zieleinkaufspreis: €1,200 – €120 = €1,080
Skonto: 5% × €1,080 = €54
Bareinkaufspreis: €1,080 – €54 = €1,026
Frachtkosten: €20 per tonne (same rate)
Anschaffungskosten: €1,026 + €20 = €1,046 per tonne
Anschaffungskosten per tonne:
AK = (Grundpreis × (1 – Rabatt%) × (1 – Skonto%)) + Frachtkosten per tonne
For 500 t: AK = (1,200 × 0.95 × 0.95) + 20 = 1,083 + 20 = €1,103
For 1,300 t: AK = (1,200 × 0.90 × 0.95) + 20 = 1,026 + 20 = €1,046
⚠️ The discount cap at 10% is a classic trap. For any quantity above 1,000 t, you still apply 10%, not the proportional rate. Read carefully.
⚠️ Skonto is calculated on the already-discounted price (Zieleinkaufspreis), not on the Grundpreis. The order of deductions matters.
⚠️ VAT (USt.) is excluded entirely from the acquisition cost. The exam mentions "zuzüglich USt." to test whether you incorrectly add it.
⚠️ Frachtkosten are added after all deductions. They are a Bezugsnebenkosten (ancillary procurement cost) and form part of the Anschaffungskosten.
⚠️ The answer format in this exam requires whole euros per tonne, rounded down (ganzzahlig abgerundet). Always check the Antwortschema.
Q: A supplier offers a base price of €1,200/t with a tiered discount of 1% per 100 t (max 10%). What discount rate applies to an order of 750 t?
A: 7% (750 ÷ 100 = 7.5, but the schedule works in full 100 t steps, so 7 × 1% = 7%). Note: read the exact wording, as some interpretations may round differently. In this exam, 500 t = 5%.
Q: Why is Skonto applied after Rabatt and not the other way around?
A: Because Skonto is a cash discount on the invoice amount, which is already net of trade discounts. The invoice reflects the Zieleinkaufspreis, and the early-payment deduction is taken from that figure.
Q: Freight costs are €2,000 per 100 t. What is the per-tonne freight cost, and when in the calculation is it applied?
A: €20 per tonne. It is added last, after all price deductions (Rabatt and Skonto), because it is a Bezugsnebenkosten that does not attract further discounts.
Q: An order of 1,500 t is placed. What discount rate applies?
A: 10%. The maximum is capped at 10% for orders of 1,000 t or more.
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