Innerbetriebliche Leistungsverrechnung Beispiel Essay

18 Feb Suncore descriptive essay

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Descriptive essay Suncore

Definition Innerbetriebliche Leistungsverrechnung

Die innerbetriebliche Leistungsverrechnung (IBL) verfolgt folgende Zwecke:

  • Verrechnung der intern erbrachten Leistungen ─ d.h. der Gemeinkosten der Hilfskostenstellen (z.B. Kantine, Fuhrpark, Facility Management etc.) ─ auf die empfangenden Kostenstellen sowie
  • Kostenkontrolle der internen Leistungen.

Die innerbetriebliche Leistungsverrechnung sorgt dafür, dass interne Leistungen – für die keine Rechnungen von außen gestellt werden – zunächst auf die Hauptkostenstellen (Material, Fertigung, Verwaltung, Vertrieb) belastet werden und damit anschließend auch in die Produktkalkulation eingehen.

Alternative Begriffe: interne Leistungsverrechnung, Leistungsverrechnung, Sekundärkostenrechnung.

Die innerbetriebliche Leistungsverrechnung (IBL) soll anhand eines einfachen Beispiels mit dem Anbauverfahren erläutert werden.

Beispiel: innerbetriebliche Leistungsverrechnung der Kostenstelle Fuhrpark

Die Hilfskostenstelle Fuhrpark verursacht im Geschäftsjahr Gesamtkosten in Höhe von 1.000.000 Euro (Gehälter der Fuhrparkmitarbeiter, Treibstoff, Wartung, Kfz-Versicherung, Abschreibung der PKW etc.).

Die km-Leistung der im Fuhrpark enthaltenen Fahrzeuge im Geschäftsjahr betrage 2 Mio. km.

Verrechnungssatz / Kostensatz berechnen

Der Verrechnungssatz je km (Kostensatz) beträgt somit 0,50 Euro (1 Mio. Euro Gesamtkosten / 2 Mio. km-Leistung).

Interne Leistungsverrechnung

Nimmt z.B. die Kostenstelle Vertrieb den Fuhrpark mit 800.000 km in Anspruch, wird der Kostenstelle Vertrieb ein Betrag in Höhe von 400.000 Euro (800.000 km × 0,50 Euro/km) durch die Kostenstelle Fuhrpark belastet.

Die innerbetriebliche Leistungsverrechnung wird im Betriebsabrechnungsbogen (BAB) vorgenommen.

Neben dem Anbauverfahren gibt es für die innerbetriebliche Leistungsverrechnung auch noch das Stufenleiterverfahren sowie das Gleichungsverfahren.

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