Zum Thema „Kostenrechnung und Kalkulation“ biete ich Seminare an:

Meine Erfahrungen als Referent!

Seit 1980 habe ich zahlreiche Lehrgänge und „offene“ Seminare in den Themenbereichen Unternehmens- und Mitarbeiterführung, Produktions- und Absatzwirtschaft, KVP und Kostenrechnung für anerkannte Bildungsinstitute, Verbände u.a. Institutionen durchgeführt.

Insgesamt habe ich in meinen Seminaren und Workshops mehrere hundert angehende und etablierte Führungskräfte der mittelständischen Wirtschaft unterrichtet und trainiert. Nachstehend eine Auswahl der Teilnehmer:

From 1980 to 1995, I was a member of the examination board for “Industriefachwirte” and, as a part-time lecturer for many years, I was active in the subjects of production and sales management at the SIHK Hagen.

When conducting seminars and workshops, I benefit from my many years of teaching and industrial work experience as well as my many years of experience as a management consultant.

Seminar 1: Basics of cost accounting

  • Determinants of price formation
  • Basics of cost-type accounting
  • Importance of fixed and variable costs
  • What to consider when setting up a BAB “Betriebsabrechnungsbogen”!
  • Determination of hourly rates and surcharge rates using BAB

Application of overhead calculation and its weaknesses

  • Objective of preliminary and final costing
  • Importance of time management and the work plan
  • Classical surcharge calculation at full costs and their weaknesses

Basics of activity-based costing and its advantages

  • How are “cost drivers” determined?
  • How are process cost rates (flat rates) determined?

Structure of the contribution margin calculation and its advantages

  • Structure and principle of relative contribution margin accounting (DBR)
  • Advantages of the DBR compared to overhead costing
  • Method for determining profit- and loss-bearing products

Quotation costing

  • Supply policy in price competitive markets or price dictation
  • Recording and allocation of tool maintenance costs to the part price
  • Calculatory consideration of saving rates
  • Price determination using overhead costing based on full costs and relative contribution margin accounting (parallel costing)

Case studies for price calculation and cost analysis

Cost analysis and price analysis by means of Cost Breakdown (CBD)
Creation of meaningful calculations with the support of standard software (Excel / ACCESS database) using various case studies

Seminar 2: Tool and part calculations on the test bench:

Tool design and tool materials determine not only the production price but also the “tool follow-up costs”.

The tool quality and design also often have a considerable influence on the production costs of the series parts produced with them.

Against this background, the workshop/seminar will focus on the following topics:

From tool calculation to “tool management

Tool calculation in practice

  • Cost determination in practice: estimation, use of software tools
  • Which costs are relevant in addition to the net tool price?
  • Determination of hourly rates and surcharge rates in toolmaking
  • Contribution margin calculation also for tools?

Goals of “tool management

  • Recording of tool follow-up costs (maintenance, repair, spare parts costs)
    and their imputed consideration in the parts price
  • Events in the “life cycle” provide approaches for tool optimization
    tool-specific “KVP” reduces costs and increases process reliability
  • Why inspection plans?

Determination of part costs by means of “parallel calculation”:

Determination of the cost of goods manufactured according to the causation principle

  • Recording and evaluation of material costs (purchased parts, contract work, raw material)
  • Documentation of the work plan with times and cost splitting
  • Effect of the machine-hour and overhead rates on costing

Optimization approaches for overhead and contribution margin calculation

  • Structure of the overhead costing for price determination and its reduced informative value
  • Flat rates for legal costs vs. overheads for better cost accuracy
  • Cost reduction by detecting the “cost drivers” in the calculation
  • Structure of the contribution margin accounting and its (higher) informative value
  • Parallel costing enables comparison of overhead and contribution margin costing
  • Calculatory consideration of saving rates and inflation rates

Do you have further interest? Ask for further information!