Calculation method

Features

In BUSINESS becomes the overhead calculation with predetermined surcharges .

With the surcharge calculation with predetermined surcharges, the surcharges for the construction site overheads and the general business costs are set at the beginning of a calculation period (usually one year). The program area Planned costs can help determine the surcharge rates.

The surcharges of Partial services (individual costing) will be in the Calculation overview (please refer Price assessment), the expression for that EFB sheet 221 and in the Evaluations of the final costing shown as construction site overheads and added to the manufacturing costs.

Surcharge calculation 1

The Surcharge calculation 1 is the process of calculating with predetermined surcharges and checking the offer price using the contribution margin calculation. The surcharge rates for BGK, AGK and WuG are calculated in% by the EKT. The surcharges are distributed either equally or unevenly.

Wage / minute (KL) in EUR

Enter the calculation wage (KL) per minute.

Surcharge rates

You can store different surcharge rates for each cost element. A distinction is made between surcharges for construction site overheads (BGK), general business costs (AGK) and for risk and profit (WuG).

The price determination in the costing procedure surcharge costing 1 takes place either equally or unevenly.

Example: unequal surcharge calculation

Distribution of BGK wages

You can enter the surcharge rate for the construction site overhead wages directly or by clicking on and entering the percentages for Overhead devices and Residual overhead to calculate.

Overhead devices

Surcharge on the EKT wages for devices that are not listed as power devices in the company.

The variable overhead devices are added to the BGK. The amount of the surcharge is determined as part of the budgeting.

Variable remaining overheads

Surcharge on the EKT wages for other construction site overheads, such as release, travel costs, special construction site facilities, storage space, etc.

The variable residual overheads are added to the BGK.

The amount of the surcharge is determined as part of the budgeting.

The variables overhead devices and residual overheads are calculated exclusively on the wage. The construction site overheads are therefore determined unequally within the contribution margin calculation.

Calculation procedure for determining the price for the surcharge calculation 1

Individual costs of the partial service (EKT)
+ Surcharge in% of the EKT for the construction site overheads (BGK)
+ Surcharge in% of the EKT for the general business costs (AGK)
+ Surcharge in% of the EKT for risk and profit (WuG)

= Calculation price

Elements of the contribution margin calculation

The elements of the contribution margin calculation are used within the preliminary calculation to check the offer / calculation price, as well as in the final calculation within the construction site result for the construction site's income statement.

Fixed costs (AGK) in% of sales

As part of the contribution margin calculation, the fixed costs (or general business costs (AGK)) are deducted from the calculated contribution margin in order to determine the profit or loss.

The fixed costs (AGK) are calculated as a percentage of sales.

The amount of the value is determined as part of the budgeting.

Target DB / hour

Alternative value for calculating the construction site result. Within the contribution margin calculation, you can choose whether the fixed costs in% or the target DB per hour multiplied by the number of construction site hours are deducted from the contribution margin.

The target DB is determined within the planned cost calculation and is the value per productive hour that must be generated to cover all costs (fixed and variable) of the company.

Target DB / hour

Control value for the preliminary calculation. Within the contribution margin calculation of the offer and order calculation, the invoice according to the target DB shows the number of construction site hours that are available to achieve the company goal with the calculated contribution margin.

The target DB is determined within the planned cost calculation and is the value per productive hour that must be generated in order to cover all costs and make a profit.

Calculation method of the contribution margin calculation

Unit costs of device, material, plants, third party
+ Direct wage costs
+ var. overhead devices
+ var. remaining overheads

= Manufacturing costs

Turnover
- manufacturing costs
- Fixed costs in% (or - target DB * construction site hours)

= Profit / loss


Surcharge calculation 2

Within the Surcharge calculation 2 the surcharge rates for the BGK are calculated in% by the EKT. BGK Lohn also has the option of dividing it into small appliances and other costs. The general business costs (overheads) and the imputed profit are distributed equally across all partial services.

Wage / minute (KL) in EUR

Enter the calculation wage (KL) per minute.

Surcharge rates

You can store different surcharge rates for the BGK for each type of cost. The price determination for the construction site overheads in the calculation method surcharge calculation 2 is made either equally or unevenly.

Wage - small appliances

Surcharge on the EKT wages for the wage costs, including the use of the small appliances. This surcharge is included in the manufacturing costs.

Wages - other costs

Surcharge on the EKT wage for the other wage surcharges. This surcharge is included in the manufacturing costs.

Surcharge overhead costs (AGK) in% manufacturing costs

Surcharge for the operational, imputed overhead costs (AGK). This surcharge is calculated as a percentage of the manufacturing costs and distributed equally over the partial services.

Surcharge for risk and profit (WuG) in% of cost

The operationally determined, imputed surcharge for risk and profit. This surcharge is calculated as a percentage of the cost of sales and distributed equally over the partial services.

Calculation procedure for determining the price for the surcharge calculation 2

Individual costs of the partial service (EKT)
+ Surcharge in% of the EKT for the construction site overheads (BGK)

= Manufacturing costs (HK)
+ Surcharge in% of HK for general business costs (AGK)

= Cost (SK)
+ Surcharge in% of the SK for risk and profit (WuG)

= Calculation price


Further steps