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Anonymous A
on Mar 19, 2018
Global
I want to receive updates regarding this question via email.

Welche Kostentreiber kommen am häufigsten vor?

Hallo zusammen, ich habe von einem Case Partner das Feedback erhalten, dass die Kostentreiber das nächste Mal schneller genannt werden sollen. Nun gibt es ja fixe und variable Kostenblöcke und ich versuche hier mal die Haupttreiber für fix und variabel zu nennen:

Unternehmen XY - z.B. Hersteller eines Produkts  

Fixkosten: 

  • Miete/ Pacht/ Grundstück/ Produktionsstätte
  • etwaige Abschreibungen
  • Administration

Variable Kosten:

  • Personal
  • Energie/ Wasser
  • Stückkosten/ Material

Nun meine zwei Fragen: 

1) Sind das die wichtigsten Kostenblöcke oder habe ich hier etwas wichtiges übersehen? Mir ist bewusst das die Kosten variieren können (je nach Unternehmen z.B. Dienstleister oder Produzent), aber mir geht es hier mehr um eine Übersicht der möglichen Kostenquellen, die man dann casespezifisch anpassen kann. 

2) Wo würdet ihr außerdem die Begriffe Herstellungskosten, Betriebskosten und Investitionskosten den Bereichen fix und variabel zuordnen?

Vielen Dank! 

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Top answer
Sidi
Coach
edited on Mar 19, 2018
McKinsey Senior EM & BCG Consultant | Interviewer at McK & BCG for 7 years | Coached 400+ candidates secure MBB offers

Hallo Anonym,

also um da mal ein wenig Ordnung reinzubringen muss man zunächst einmal klarstellen, dass es unterschiedliche Arten gibt, Kosten zu klassifizieren. Die lassen sich dann gegebenenfalls per Matrix o.Ä. übereinanderlegen, wenn das als sinnvoll erachtet wird.

Je nach dem zugrunde gelegten Kriterium gibt es mindestens 4 mögliche Kategorien zur Untergliederung:

  • Nach dem Verhalten der Kosten bei Schwankungen der Produktion gibt es
    • Fixe Kosten
    • Variable Kosten
  • Nach der Art der verbrauchten Produktionsfaktoren unterscheidet man
    • Personalkosten
    • Betriebsmittelkosten
    • Werkstoffkosten
    • Kapitalkosten
  • Nach dem Funktionsbereich in der Wertschöpfungskette gibt es
    • Beschaffungskosten
    • Lagerhaltungskosten
    • Fertigungskosten
    • Verwaltungskosten
    • Vertriebskosten
    • Sonstige Kosten (wie z.B. Marketing)
  • Nach der Art der Verrechnung auf die Produkte unterscheidet man
    • Einzelkosten
    • Gemeinkosten

Zu deinen spezifischen Fragen:

  • Herstellungskosten decken üblicherweise alle Kosten ab, die der Herstellung von produzierten Gütern zugeschrieben werden können (es sind aber interessanterweise nicht immer Einzelkosten, da auch Materialgemeinkosten und Fertigungsgemeinkosten enthalten sein können!). Dies würde in der Untergliederung nach Funktionsbereichen die drei Kostenarten Beschaffungskosten, Lagerkosten und Fertigungskosten umfassen (wie gesagt, sofern direkt dem Produkt zurechenbar). 
  • Betriebskosten sind nicht klar zurechenbare Gemeinkosten und üblicherweise fix.
  • Investitionen sind keine operative Kosten und somit von der obigen Betrachtung zu trennen

Viele Grüße!

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Fixed & Variable Costs
When preparing for case interviews, you'll quickly find that "fixed costs" and "variable costs" always come up. These concepts are important not only for financial analysis but also for strategic decision-making in companies. Let’s explore what these costs are and how you can skillfully use them in your cases. ✨ What are Fixed and Variable Costs?Fixed Costs are expenses a company incurs regularly, regardless of how much it produces or sells. These costs stay constant whether the company is active or not. Typical fixed costs include:RentSalaries for full-time employeesAdministrative expensesDepreciationWhether a company sells a lot or just a little, these fixed costs still need to be covered. They form the basis of a company’s cost structure and are crucial for long-term planning.Variable Costs, however, directly depend on business activity and change with the production level. They increase as more is produced and decrease when production is reduced. Examples of variable costs include:Raw materialsEnergy costsWages for temporary staffAn important point is that variable costs ideally drop to zero when there is no production. This makes them particularly flexible, as they can adapt to the current business situation.Together, these two cost types – fixed and variable costs – form a company’s total costs. To get a complete picture of the company's financial position, it’s crucial to divide costs into these two categories.At this point, be sure to check out the profitability framework. Profit is calculated by subtracting total costs from revenue. To understand cost behavior, it’s essential to segment them into fixed and variable costs – a perfect exercise!You can find more frameworks in our Case Interview Basics. 🚀
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