Calculated costs

Cost-accounting costs are understood in business administration and accounting as cost types which are offset by no or no equal expenditure.

Calculated costs therefore have the following roles:

They burden the cost centers of the cost bearers with the effective consumption of value, even if the income statement does not show this or otherwise.

They disperse aperiodic and random losses incurred in operational production by means of imputed risk premiums evenly on the billing periods as self-insurance.