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Components of the German Cost Accounting Policy

Legal framework
Here is administrative provisions adopted for this purpose, if necessary. Then the congregation shall maintain in accordance with local requirements introduce out-of-designed cost accounting. The Mayor is required to adopt a cost accounting policy. In the off-design of cost accounting, the church should take into account the recommendations for the design of a cost accounting policy. However, these recommendations for the design of cost accounting directive are not binding; they only have a recommendation.

Objectives
From this point the mission and objectives of cost accounting are summarized. This will also explains why in addition to the double-entry budgeting and accounting, a cost accounting is to lead. For the double-entry bookkeeping, without additional cost accounting, granted no or only a very limited insight into performance processes and outcomes as well as the costs incurred. Only as part of a cost accounting of the actual consumption of resources can be made available to the appropriate resource compared.

Due to the cost and management accounting is transparent, which costs caused by the benefits-offered. This can lead to the optimization of management and cost structures, so that for example the costs, benefits can be increased at the same cost reduced with maintained or services.

In addition, support decisions of council and administration cost and management accounting. Here are the results of the cost and power bill, in addition to legal and political point of view, form an integral part of the Be-standing argument in decision making. In particular, in setting the level of charges for services provided by the municipality services, the cost and management accounting provides important information. Although there is no cost-cover the charges may be imposed, the cost transparency of individual services is a prerequisite to the medium and to reduce the shortfall on costs in the long term. It is important to achieve cost transparency of individual services, as to come up fiscal consolidation to achieve.

The creation of transparency regarding the benefits and the costs they create is one of the prerequisites for creating a product-based home-maintenance. This can give benefits,
where both costs and revenues are allocated (eg, community college courses)
which only costs and no revenues are allocated (eg, public relations)
where there is no cost, but revenues are allocated.
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