Source: Klausur Kostenrechnung, Dr. B. Wischermann / Dr. R. Düsing
Tags: Kostenstellenrechnung, innerbetriebliche Leistungsverrechnung, Stufenleiterverfahren, step-down method, BAB, Betriebsabrechnungsbogen, Vorkostenstelle, Endkostenstelle, Umlage, Sekundärkostenverrechnung, Verrechnungssatz, cost centre accounting
The Betriebsabrechnungsbogen (BAB) distributes costs first to cost centres (Primärkostenverteilung), then reallocates auxiliary cost centre (Vorkostenstelle) costs to the main production cost centres (Endkostenstellen) using the Stufenleiterverfahren (step-down method). You calculate percentage-based allocation rates from physical usage data, then apply them in sequence to empty each Vorkostenstelle one at a time.
Betriebsabrechnungsbogen (BAB)
The cost allocation worksheet. Rows are cost types (Kostenarten), columns are cost centres. Primary costs are distributed first, then secondary allocation redistributes Vorkostenstellen costs.
Vorkostenstelle (auxiliary cost centre)
A cost centre that provides internal services to other cost centres rather than directly to the final product, e.g. electricity (Strom), water (Wasser), canteen (Kantine).
Endkostenstelle (final/main cost centre)
A cost centre whose costs are ultimately charged to cost objects (products). In a manufacturing context, these are the production departments, e.g. Guss (casting), Montage (assembly), Anstrich (painting).
Primärkostenverteilung (primary cost distribution)
The initial allocation of all cost types to cost centres based on direct usage or allocation keys.
Sekundärkostenverrechnung (secondary cost allocation)
Redistribution of Vorkostenstellen costs to other cost centres. Reflects that auxiliary departments serve the main departments internally.
Stufenleiterverfahren (step-down method)
Auxiliary cost centres are closed one at a time in a fixed sequence. Once closed, a Vorkostenstelle does not receive further allocations from later-closed Vorkostenstellen. Simple and one-directional, unlike the simultaneous equation method (Gleichungsverfahren).
Verrechnungssatz (allocation rate)
The percentage of a Vorkostenstelle's output consumed by each receiving cost centre. Calculated from physical usage data (kWh, m³, € of meals, etc.) divided by total output.
Kostenträgereinzelkosten
Costs directly traceable to cost objects (products) without passing through cost centres. Shown separately in the BAB.
Wosch GmbH manufactures park benches. The cost structure has:
3 Vorkostenstellen: Strom (electricity), Wasser (water), Kantine (canteen)
3 Endkostenstellen: Guss (casting), Montage (assembly), Anstrich (painting)
Kostenträgereinzelkosten: 180,000 €
Primary cost totals after initial distribution:
Strom: 10,000
Wasser: 12,500
Kantine: 41,700
Guss: 145,000
Montage: 127,700
Anstrich: 101,100
Each Vorkostenstelle's output is measured in physical units, and each receiving centre's share is expressed as a percentage of total output.
Strom (total output: 200 KWh):
Wasser: 10 KWh → 10 / 200 = 5%
Kantine: 20 KWh → 20 / 200 = 10%
Guss: 80 KWh → 80 / 200 = 40%
Montage: 30 KWh → 30 / 200 = 15%
Anstrich: 60 KWh → 60 / 200 = 30%
Check: 5 + 10 + 40 + 15 + 30 = 100% ✓
Wasser (total output: 30,000 m³):
Kantine: 3,000 m³ → 3,000 / 30,000 = 10%
Guss: 12,000 m³ → 12,000 / 30,000 = 40%
Montage: 6,000 m³ → 6,000 / 30,000 = 20%
Anstrich: 9,000 m³ → 9,000 / 30,000 = 30%
Check: 10 + 40 + 20 + 30 = 100% ✓
Kantine (total output: 10,000 €):
Guss: 2,000 € → 2,000 / 10,000 = 20%
Montage: 3,000 € → 3,000 / 10,000 = 30%
Anstrich: 5,000 € → 5,000 / 10,000 = 50%
Check: 20 + 30 + 50 = 100% ✓
The three Vorkostenstellen are closed in sequence: Strom first, then Wasser, then Kantine.
1. Umlage: Strom (10,000 €)
→ Wasser: 5% × 10,000 = 500
→ Kantine: 10% × 10,000 = 1,000
→ Guss: 40% × 10,000 = 4,000
→ Montage: 15% × 10,000 = 1,500
→ Anstrich: 30% × 10,000 = 3,000
Strom is now zero.
Updated balances: Wasser 13,000 | Kantine 42,700 | Guss 149,000 | Montage 129,200 | Anstrich 104,100
2. Umlage: Wasser (13,000 €)
Wasser now includes its original 12,500 plus 500 received from Strom.
→ Kantine: 10% × 13,000 = 1,300
→ Guss: 40% × 13,000 = 5,200
→ Montage: 20% × 13,000 = 2,600
→ Anstrich: 30% × 13,000 = 3,900
Wasser is now zero.
Updated balances: Kantine 44,000 | Guss 154,200 | Montage 131,800 | Anstrich 108,000
3. Umlage: Kantine (44,000 €)
Kantine now includes its original 41,700 plus 1,000 from Strom and 1,300 from Wasser.
→ Guss: 20% × 44,000 = 8,800
→ Montage: 30% × 44,000 = 13,200
→ Anstrich: 50% × 44,000 = 22,000
Kantine is now zero.
Guss: 154,200 + 8,800 = 163,000 € (= 163 T€)
Montage: 131,800 + 13,200 = 145,000 € (= 145 T€)
Anstrich: 108,000 + 22,000 = 130,000 € (= 130 T€)
All Vorkostenstellen costs have been redistributed to the Endkostenstellen. The Kostenträgereinzelkosten (180,000 €) must be added.
Total costs = 163,000 + 145,000 + 130,000 + 180,000 = 618,000 € (= 618 T€)
A useful cross-check: the total of all primary costs plus Kostenträgereinzelkosten should match. Sum of primary costs: 10,000 + 12,500 + 41,700 + 145,000 + 127,700 + 101,100 = 438,000. Add 180,000 = 618,000 ✓
Verrechnungssatz (allocation rate):
Rate (%) = (Usage by receiving centre / Total output of Vorkostenstelle) × 100
Umlage amount:
Amount allocated = Rate × Total cost of Vorkostenstelle (including any costs already received from prior Umlagen)
Cross-check:
Total costs = Sum of all Endkostenstellen (after Umlagen) + Kostenträgereinzelkosten
This must equal: Sum of all primary costs across all cost centres + Kostenträgereinzelkosten
⚠️ In the Stufenleiterverfahren, Wasser does not allocate back to Strom. Once a Vorkostenstelle is closed, it stays closed. The order matters and is given in the exam.
⚠️ When computing the Umlage for Wasser, use the updated balance (original primary costs + what Wasser received from Strom), not just the original primary cost. This is the most common calculation error.
⚠️ The Verrechnungssätze must add up to 100% for each Vorkostenstelle. If they do not, you have a calculation error or you are missing a receiving centre.
⚠️ Kostenträgereinzelkosten are not part of any cost centre allocation. They bypass the BAB entirely and go directly to the product. But they are included in total company costs.
⚠️ Exam answers are in vollen Tausend € (rounded, drop decimals). Always confirm your rounding direction matches the instructions.
Q: Why does Wasser's Umlage total 13,000 € rather than 12,500 €?
A: Because Wasser first receives 500 € from the Strom Umlage (5% of 10,000). In the Stufenleiterverfahren, each Vorkostenstelle distributes its full accumulated balance, including costs received from prior allocations.
Q: What would change if the Gleichungsverfahren (simultaneous equation method) were used instead of the Stufenleiterverfahren?
A: The Gleichungsverfahren allows reciprocal services between Vorkostenstellen (e.g. Strom delivers to Wasser and Wasser delivers to Strom). It uses a system of linear equations to solve for the true total cost of each Vorkostenstelle. The Stufenleiterverfahren ignores these reciprocal flows by closing centres in sequence, which introduces some imprecision.
Q: How do you verify that no costs have been lost or created during the allocation?
A: Sum all Endkostenstellen after allocation and add Kostenträgereinzelkosten. This must equal the sum of all original primary costs across every cost centre plus Kostenträgereinzelkosten. If the numbers match, no costs were dropped or duplicated.
Q: Strom delivers 80 KWh to Guss and 30 KWh to Montage out of 200 KWh total. What percentage of Strom's costs goes to Guss?
A: 80 / 200 = 40%.
Kostenstellenrechnung, cost centre accounting, innerbetriebliche Leistungsverrechnung, internal service allocation, Stufenleiterverfahren, step-down method, Anbauverfahren, Gleichungsverfahren, Betriebsabrechnungsbogen, BAB, Vorkostenstelle, Endkostenstelle, Hilfskostenstelle, Hauptkostenstelle, Umlage, Sekundärkosten, Primärkosten, Verrechnungssatz, allocation rate, Kostenträgereinzelkosten, Wosch GmbH