Source: Klausur Kostenrechnung, Dr. B. Wischermann / Dr. R. Düsing
Tags: Gesamterfolg, Betriebsergebnis, Zahlungssaldo, Finanzsaldo, Opportunitätskosten, Zusatzkosten, Anderskosten, neutraler Aufwand, kalkulatorische Kosten, Rechnungskreise, Stromgrößen, Ertrag, Aufwand, Kosten, Leistung
German cost accounting distinguishes four layers of financial flows: Einzahlungen/Auszahlungen (cash), Einnahmen/Ausgaben (financial resources), Ertrag/Aufwand (external accounting profit), and Leistung/Kosten (internal operating result). Each layer filters differently, so the same set of transactions produces four different balances. Understanding what moves between layers, and what does not, is the core skill tested here.
Zahlungssaldo
Cash in minus cash out. Pure liquidity movement. Einzahlungen − Auszahlungen.
Finanzsaldo
Change in net monetary assets (Geldvermögen = cash + receivables − payables). Einnahmen − Ausgaben. Differs from Zahlungssaldo when receivables or payables change.
Gesamterfolg
Profit in the external accounting sense. Ertrag − Aufwand. Includes all revenues and expenses, whether related to core operations or not.
Betriebsergebnis
Profit in the internal/managerial accounting sense. Leistung − Kosten. Covers only items related to the firm's core business purpose (betriebszweckbezogen), current period (periodengerecht), and at replacement values where applicable.
Neutraler Aufwand
Expense that appears in external accounting but is excluded from internal cost accounting. Three sub-types: betriebsfremd (unrelated to core operations), periodenfremd (belongs to a different period), außerordentlich (extraordinary).
Anderskosten
Costs that have a corresponding Aufwand in external accounting, but at a different valuation. Example: material valued at replacement cost in KoRe versus acquisition cost in external accounting.
Zusatzkosten
Costs recognised only in internal accounting, with no corresponding Aufwand at all. The classic examples are kalkulatorische Miete (imputed rent) and kalkulatorischer Unternehmerlohn (imputed owner salary).
Opportunitätskosten
The value of the next-best foregone alternative. In German KoRe, this typically refers to Zusatzkosten and the surplus portion of Anderskosten, representing the costs internal accounting recognises that external accounting does not.
Kalkulatorische Miete
Imputed rent for owner-occupied premises. The firm uses the owner's building, so no rent is paid (no Aufwand), but the forgone rental income is a real economic cost and is included in the Kostenrechnung as a Zusatzkosten.
ENTSORGA is a recycling firm. Opening balance sheet (1 January, Year 01, all in T€):
Assets: Anlagevermögen (fixed assets) 140, Vorräte (inventory) 40, Forderungen (receivables) 20, Bank 10 = Total 210. Equity + Liabilities: Eigenkapital 160, Fremdkapital 50 = Total 210.
Five transactions occur during the year:
Buys raw material for 70 T€, paid immediately in cash.
Delivers processed material worth 190 T€ on invoice. By 31 December, customers pay 270 T€ total, of which 80 T€ is an advance on next year's order.
Unprocessed inventory remaining at year-end: 60 T€. Recycled materials are valued 10% higher in KoRe than in external accounting.
Fixed assets include buildings worth 20 T€ used for non-operational purposes (betriebsfremd). All depreciation is 10% p.a. in both external and internal accounting.
Admin operates from the owner's private house, saving office rent. The building was recently rented to a third party for 60 T€/year.
Only actual cash movements count.
Einzahlungen: 270 T€ (total cash received from customers)
Auszahlungen: 70 T€ (material purchase, paid in cash)
Zahlungssaldo: 270 − 70 = 200 T€
The advance payment of 80 is real cash received, so it counts here.
Einnahmen increase Geldvermögen (cash + receivables − payables). Ausgaben decrease it.
The sale of 190 T€ creates a revenue claim (Einnahme): 190
The 80 T€ advance increases cash but simultaneously creates a liability (Verbindlichkeit) to deliver next year, so it nets to zero in Geldvermögen terms: it is an Einzahlung but not an Einnahme
Material purchase of 70 T€ is an Ausgabe: 70
Finanzsaldo: 190 − 70 = 120 T€
The 80 T€ difference between Zahlungssaldo and Finanzsaldo reflects the advance payment, which is cash in hand but not yet earned.
Ertrag − Aufwand, following external accounting rules.
Ertrag:
Revenue from delivered goods: 190 T€
Aufwand:
Material consumed: opening inventory 40 + purchased 70 − closing inventory 60 = 50 T€
Depreciation on all fixed assets: 10% × 140 = 14 T€
Gesamterfolg: 190 − (50 + 14) = 126 T€
The advance payment (80 T€) is not Ertrag; it will be recognised next year when the goods are delivered. The unprocessed inventory remaining (60 T€) reduces material expense since it has not been consumed.
Leistung − Kosten, following KoRe rules (betriebszweckbezogen, at replacement values).
Leistung (operating revenue):
Same as Ertrag for core operations: 190 T€
Kosten:
Material consumed (at KoRe valuation, 10% higher): 50 × 1.10 = 55 T€
Kalkulatorische Abschreibung, only on betriebsnotwendiges Anlagevermögen: 10% × (140 − 20) = 10% × 120 = 12 T€. The 20 T€ in betriebsfremd buildings is excluded.
Kalkulatorische Miete (imputed rent for using owner's private house): 60 T€
Betriebsergebnis: 190 − (55 + 12 + 60) = 63 T€
These are the costs that internal accounting recognises beyond what external accounting captures.
Anderskosten surplus (material, higher valuation): 55 − 50 = 5 T€
Zusatzkosten (kalkulatorische Miete): 60 T€
Opportunitätskosten: 5 + 60 = 65 T€
Betriebsergebnis should equal Gesamterfolg, adjusted for neutral items and cost differences:
BE = Gesamterfolg + neutraler Aufwand − Opportunitätskosten
Neutraler Aufwand: depreciation on betriebsfremd buildings = 10% × 20 = 2 T€ (this is Aufwand but not Kosten)
126 + 2 − 65 = 63 ✓
The four Stromgrößen (flow layers):
Einzahlung/Auszahlung → Zahlungssaldo (cash)
Einnahme/Ausgabe → Finanzsaldo (monetary assets)
Ertrag/Aufwand → Gesamterfolg (external profit)
Leistung/Kosten → Betriebsergebnis (internal result)
Each layer is a subset of the one above, with adjustments for accruals, valuations, and relevance filters.
Material consumption:
Materialverbrauch = Anfangsbestand + Zugang − Endbestand
Reconciliation formula:
Betriebsergebnis = Gesamterfolg + neutraler Aufwand − neutraler Ertrag − Zusatzkosten − Anderskosten-Mehrkosten + Anderskosten-Minderkosten
⚠️ Advance payments received (Anzahlungen) are Einzahlungen but not Einnahmen. They increase cash but also create a liability, so net Geldvermögen is unchanged. This is the key difference between Zahlungssaldo and Finanzsaldo.
⚠️ Betriebsfremde assets (buildings used for non-operational purposes) are excluded from kalkulatorische Abschreibung. Their depreciation is neutraler Aufwand: it appears in Gesamterfolg but not in Betriebsergebnis.
⚠️ Kalkulatorische Miete is a Zusatzkosten: it has zero corresponding Aufwand. The owner does not pay rent to themselves in external accounting, but the KoRe captures the opportunity cost of using the building instead of renting it out.
⚠️ The 10% higher material valuation in KoRe is an Anderskosten. There is a corresponding Aufwand (50 T€), but the Kosten figure is higher (55 T€). The difference of 5 T€ is part of Opportunitätskosten.
⚠️ The exam asks for answers "unter Vernachlässigung der Vorzeichen" (ignoring the sign). Give absolute values.
Q: Customers pay 270 T€, but the Finanzsaldo is only 120 T€. Where did the other 150 T€ go?
A: Two adjustments: (1) The 80 T€ advance payment is an Einzahlung but not an Einnahme, because it creates a liability. (2) The material purchase of 70 T€ is both an Auszahlung and an Ausgabe, so it reduces both saldos equally. The full gap is: Zahlungssaldo 200 − Finanzsaldo 120 = 80, which equals exactly the advance payment.
Q: Why is depreciation 14 T€ in Gesamterfolg but only 12 T€ in Betriebsergebnis?
A: Gesamterfolg uses bilanzielle Abschreibung on all fixed assets (10% × 140 = 14). The Betriebsergebnis uses kalkulatorische Abschreibung only on betriebsnotwendiges Vermögen (10% × 120 = 12). The 2 T€ depreciation on betriebsfremde buildings is neutraler Aufwand.
Q: What are Opportunitätskosten and how do they differ from Zusatzkosten?
A: Zusatzkosten are costs with no corresponding Aufwand at all (e.g. kalkulatorische Miete = 60 T€). Opportunitätskosten is the broader concept: it includes Zusatzkosten plus the surplus from Anderskosten (costs valued higher in KoRe than in external accounting, here 5 T€ from material). Total Opportunitätskosten = 60 + 5 = 65 T€.
Q: How do you calculate Materialverbrauch (material consumed) when opening and closing inventories are given?
A: Anfangsbestand (40) + Zugang (70) − Endbestand (60) = 50 T€ consumed.
Q: If the owner charged themselves rent of 60 T€ through the books, would that change the Betriebsergebnis?
A: No. The kalkulatorische Miete of 60 T€ would still appear as Kosten. However, it would now also appear as Aufwand, so it would shift from being a Zusatzkosten to being a Grundkosten. The Gesamterfolg would decrease by 60, but the Betriebsergebnis would stay the same.
Gesamterfolg, Betriebsergebnis, Zahlungssaldo, Finanzsaldo, Stromgrößen, Einzahlung, Auszahlung, Einnahme, Ausgabe, Ertrag, Aufwand, Leistung, Kosten, Grundkosten, Anderskosten, Zusatzkosten, Opportunitätskosten, neutraler Aufwand, neutraler Ertrag, kalkulatorische Abschreibung, kalkulatorische Miete, betriebsfremd, betriebsnotwendig, Geldvermögen, Rechnungskreise, ENTSORGA, Recycling, Kostenrechnung Klausur