The equivalence number calculation is an economical calculation procedure for the calculation of the unit cost prices and/or the first cost.

A condition for the use of the equivalence number calculation is the employment of homogeneous raw materials in multi-product enterprises with mass production for the production of achievements of similar kind in different variants, which stand to each other in a firm cost relationship (example: several beer places).

As variant of the complete cost accounting the equivalence number calculation application in enterprises with sort manufacturing finds.

, Thereby the equivalence number 1 receives the costs of the Haupterzeugnis, usually for the product with the largest produced number of items. Conditions of the costs of the other products to those of the Haupterzeugnisses, determined by suitable measurements, form appropriate equivalence numbers. Multiplied by paragraph numbers of items or production, they result in the conversion numbers, whose summation makes finally first the computation possible of the first cost of a piece of the respective Haupterzeugnisses and afterwards over the before determined equivalence numbers also for the other products.

Thus the equivalence number calculation forms like the other procedures of the cost calculation the basis for the economical calculation of the costs and the statement of the profitability of the individual products.

See also

• Job costing
• Division calculation
• Dome production

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