Cost price calculation (OPEX, CAPEX)
Why are cost price calculation and its regulation required?
The main objective is to support the management in decision making by having exact information on expenditures. By checking whether the measure of expenditure is reasonable or not, the necessary arrangements can be determined.
Necessary planning tasks:
- Determining the main activity, and the smallest unit (cost center) of management -and operation by activity type: creating task list and identification system.
- Determining the units of the main activity, management and operation that should be measured by cost centers, creating their identification system.
- Describing the content of data connections (interfaces) with the financial systems.
- Determining the group of direct costs and indirect costs.
- Determining the method and levels of cost allocation.
