Indirect range of the enterprise all fields of activity are called, which supporting achievements for the main achievement to furnish. The supporting achievements cannot be added to the sold products (costing and proceeds carriers) directly as direct costs. The costs of the indirect range are thus overhead costs.

To the indirect range belong for example

• Management
• Controlling and revision
• Enterprise communication
• Legal department
• Personnel management
• Marketing and advertisement
• Organization department
• Procurement and job planning

The indirect ranges can be arranged in the following areas of conflict:

• production near and '' produktionsferne' ranges
• customer orientated and '' kundenferne' ranges
• product near and '' produktferne' ranges

The designation indirectly aims thereby at the determination of the respective contribution to the market success. Customer and product near ranges, which furnish turnover or amount covered-effective achievement directly, can be led as profit centers. Ranges their achievements only indirectly at the product costs charge, can be led as service centers. For this can be used accounting of achievement, accounting of process cost or addition procedures.

Ranges those their working of the individual customer business unfold far, i.d.R. as Costcenter are led. Causal accounting of their achievements on the individual special or service set off at the market is almost impossible.

Production, handels and industrial companies have to fight due to a constantly growing administration expense (for example by quality management, marketing, etc.) with a strongly growing indirect range. These costs are not only seized, but also to be affected positively. The strategic cost management avails itself thereby in particular of the following methods:

• Cost level management
• Cost process management
• Cost structure management

Here in particular the following beginnings of the cost calculation prove as meaningful:

• Overhead costs management (fixed cost management)
• Process cost calculation
• Target Costing (goal cost calculation)
• Life cycle costs
• Cost Benchmarking

See also:

• Cost Benchmarking
• Direct range
• Cost calculation
• Cost management
• Strategic cost management
• Life cycle costs (Product Lifecycle Costing)
• Prozesskostenrechung
• Target Costing (goal cost calculation)

Articles in category "Indirect range"

We found here 6 articles.

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