Table of Contents
Cost groups according to DIN 276
Description
Cost groups are used to break down the costs for the different levels of cost determination. According to the planning progress, DIN 276 differentiated into different types of costing and cost groups. Depending on the selected edition of DIN 276, the regulations, designations or sorting may vary.
Levels of Costing:
| Budget | is the basis for the decision on the requirements planning and for the determination of the budget. It is the specification of the cost estimate. |
| Cost estimate | is an approximate determination of the costs up to at least the 1st level of the cost breakdown. |
| Cost calculation | is an approximate determination of the costs up to at least the 2nd level of the cost breakdown. |
| Estimate | is the most accurate possible determination of the costs up to at least the 3rd level of the cost breakdown. |
| Cost determination | is the determination of the actually incurred costs up to at least the 3rd level of the cost breakdown. |
The 1st level the cost breakdown is divided into 276 cost groups according to DIN 2008 edition 7:
| 100 | Property |
| 200 | Prepare and develop |
| 300 | Building - building construction |
| 400 | Building - technical systems |
| 500 | Outdoor facilities |
| 600 | Equipment and works of art |
| 700 | Building costs |
For a more precise cost calculation, the costs are shown in the 2st level and the 3st level broken down in more detail.
Extract from cost group 500 of the DIN 276 edition 2008:
| 1st level | 2st level | 3st level | Description |
| 500 | Outdoor facilities | ||
| 510 | Terrain | ||
| 511 | Terrain cultivation | ||
| 512 | Vegetation-related tillage | ||
| 513 | Security constructions | ||
| 514 | plants | ||
| 515 | race | ||
| 516 | Greening of built-up areas | ||
| 517 | Bodies of water | ||
| 519 | Terrain areas, other | ||
| 520 | fixed surfaces | ||
| 530 | Building structures in outdoor areas | ||
| 540 | Technical systems in outdoor areas | ||
| 550 | Buildings in outdoor facilities | ||
| 590 | Other measures for outdoor facilities |
The numbering is not consecutive, but rather has gaps.
similar terms
Cost planning, cost control, cost control, cost breakdown, construction costs
Related topics
further web links
JL