Source: Klausur Kostenrechnung, Dr. B. Wischermann / Dr. R. Düsing
Tags: Zuschlagskalkulation, surcharge costing, Fertigungsgemeinkosten, overhead rate, Herstellkosten, Selbstkosten, Materialgemeinkosten, Verwaltungsgemeinkosten, Vertriebsgemeinkosten, Kostenrechnung, cost accounting, Kalkulation
Zuschlagskalkulation assigns overhead costs to products by calculating percentage surcharge rates based on a reference quantity (Bezugsgröße), usually the directly traceable single costs. You build from material and production single costs up through overhead layers to arrive at Herstellkosten (production cost) and then Selbstkosten (full cost). When input prices change, the surcharge mechanism amplifies the effect through the entire cost chain.
Fertigungseinzelkosten (FEK)
Directly traceable production costs per unit, typically direct labour (Fertigungslöhne). The base on which Fertigungsgemeinkosten are calculated.
Fertigungsgemeinkosten (FGK)
Production overheads that cannot be traced directly to a single product, e.g. factory rent, machine depreciation, supervisor salaries.
Fertigungsgemeinkostenzuschlagssatz (FGK-Zuschlagssatz)
The percentage rate used to allocate FGK to a product or order. Calculated as:
FGK-Zuschlagssatz = (Fertigungsgemeinkosten / Fertigungseinzelkosten) × 100
Materialeinzelkosten (MEK)
Directly traceable material costs per unit, e.g. raw materials consumed.
Materialgemeinkostenzuschlag (MGK-Zuschlag)
Percentage surcharge on MEK for material overheads (purchasing, warehousing, quality inspection).
Herstellkosten (HK)
The sum of all material and production costs, both single and overhead. The base for Verwaltungs- and Vertriebsgemeinkosten surcharges.
Selbstkosten (SK)
Full cost of a product or order, including Herstellkosten plus administration and sales overheads. This is the minimum a firm needs to cover all costs.
Verwaltungsgemeinkostenzuschlag (VwGK-Zuschlag)
Percentage surcharge on Herstellkosten for administration overheads.
Vertriebsgemeinkostenzuschlag (VtGK-Zuschlag)
Percentage surcharge on Herstellkosten for distribution/sales overheads.
The standard build-up runs in this order:
Materialeinzelkosten (MEK)
+ Materialgemeinkosten (MGK) = MGK-Zuschlag × MEK
= Materialkosten
Fertigungseinzelkosten (FEK)
+ Fertigungsgemeinkosten (FGK) = FGK-Zuschlag × FEK
= Fertigungskosten
Materialkosten + Fertigungskosten = Herstellkosten (HK)
+ Verwaltungsgemeinkosten (VwGK) = VwGK-Zuschlag × HK
+ Vertriebsgemeinkosten (VtGK) = VtGK-Zuschlag × HK
= Selbstkosten (SK)
Fitt & Happy OHG produces 10,000 rackets per year with:
FEK per racket: 25 €
MEK per racket: 20 €
Total FGK for the year: 175,000 €
Total FEK = 10,000 × 25 = 250,000 €
FGK-Zuschlagssatz = 175,000 / 250,000 × 100 = 70%
After rationalisation, the FGK-Zuschlagssatz drops to 60%. An order for 1,000 squash rackets arrives with:
FEK (Fertigungslöhne): 25,000 €
MEK (Materialkosten): 20,000 €
MGK-Zuschlag: 50%
VwGK-Zuschlag: 5% on HK
VtGK-Zuschlag: 5% on HK
The calculation:
MEK: 20,000
+ MGK (50% × 20,000): 10,000
= Materialkosten: 30,000
FEK: 25,000
+ FGK (60% × 25,000): 15,000
= Fertigungskosten: 40,000
Herstellkosten: 30,000 + 40,000 = 70,000 € (= 70 T€)
+ VwGK (5% × 70,000): 3,500
+ VtGK (5% × 70,000): 3,500
Selbstkosten: 70,000 + 3,500 + 3,500 = 77,000 € (= 77 T€)
FEK rise by 6.25 € per racket. For 1,000 rackets, the additional FEK = 6,250 €.
Because the surcharge mechanism sits on top of FEK, the effect cascades:
New FEK: 25,000 + 6,250 = 31,250
New FGK (60% × 31,250): 18,750
New Fertigungskosten: 31,250 + 18,750 = 50,000 € (= 50 T€)
Material costs stay at 30,000 (unaffected).
New HK: 30,000 + 50,000 = 80,000 €
Change in HK: 80,000 − 70,000 = 10,000 € (= 10 T€)
New VwGK (5% × 80,000): 4,000
New VtGK (5% × 80,000): 4,000
New SK: 80,000 + 4,000 + 4,000 = 88,000 €
Change in SK: 88,000 − 77,000 = 11,000 € (= 11 T€)
A 6,250 € increase in FEK leads to a 10,000 € increase in HK and an 11,000 € increase in SK. The surcharge layers amplify the original cost change.
FGK-Zuschlagssatz:
FGK-Zuschlagssatz (%) = (FGK / FEK) × 100
Herstellkosten:
HK = MEK + MGK + FEK + FGK
Selbstkosten:
SK = HK + VwGK + VtGK = HK × (1 + VwGK% + VtGK%)
Amplification factor from FEK change:
A change in FEK of Δ causes a change in SK of: ΔSK = Δ × (1 + FGK%) × (1 + VwGK% + VtGK%)
For this exam: 6,250 × 1.60 × 1.10 = 11,000 ✓
⚠️ The FGK-Zuschlagssatz uses total figures (all rackets), not per-unit figures. A common mistake is dividing FGK per racket by FEK per racket, which gives the same result here but only because the units cancel. Use totals to be safe.
⚠️ When asked for Herstellkosten and Selbstkosten, do not forget that VwGK and VtGK are based on HK, not on FEK or MEK.
⚠️ Wage increases affect Fertigungskosten directly and then cascade into HK and SK through every surcharge that sits on top. Be ready to trace the full chain.
⚠️ Exam answers are requested in vollen Tausend Euro (full thousands, rounded down) and rechtsbündig (right-justified). Leading zeros fill empty boxes.
Q: The FGK for the year are 175,000 € and total FEK are 250,000 €. What is the FGK-Zuschlagssatz?
A: 175,000 / 250,000 × 100 = 70%.
Q: If FEK per unit rise by 6.25 € for an order of 1,000 units, by how much do total Fertigungskosten change if the FGK rate is 60%?
A: Additional FEK = 6,250. Additional FGK = 60% × 6,250 = 3,750. Total increase in Fertigungskosten = 6,250 + 3,750 = 10,000 €.
Q: Why does a 6,250 € increase in FEK lead to an 11,000 € increase in Selbstkosten?
A: The 6,250 first grows by the FGK surcharge (×1.60 = 10,000 increase in HK). Then VwGK and VtGK add another 10% on the higher HK (×1.10 = 11,000). Each surcharge layer multiplies the original change.
Q: What is the difference between Herstellkosten and Selbstkosten?
A: Herstellkosten cover material and production (single costs + overheads). Selbstkosten add administration and distribution overheads on top of Herstellkosten. Selbstkosten represent the full cost the firm must recover.
Zuschlagskalkulation, surcharge costing, overhead allocation, Gemeinkostenzuschlagssatz, Fertigungseinzelkosten, Fertigungsgemeinkosten, Materialeinzelkosten, Materialgemeinkostenzuschlag, Herstellkosten, Selbstkosten, Verwaltungsgemeinkosten, Vertriebsgemeinkosten, Kalkulationsschema, Bezugsgröße, cost build-up, Vollkostenkalkulation, Kostenrechnung Klausur, Tariferhöhung Auswirkung