Deckungsbeitragsrechnung in der Energiewirtschaft - ein perspektivischer Würfel!

In the energy sector, cost calculation based on causation and time as well as the development of sales products that it is based upon, can – to a certain extent–be approached differently. The structure of direct costing (gradual coverage of fixed costs or area-based costs) and the component set-up should be subject to more flexibility. Data resulting from empirical analysis (detailed consumption patterns, customer sizes) are anticipated for future use and put to budget costs. These are divided into costs for energy procurement, network, sales/distribution, and administration as well as taxes. Therein immanent is their volatility regarding the required and procured (generated) amount of energy. Generating segment-specific products must be based on an appropriate allocation of these costs. In the aftermath, the deviation between calculated and actual costs should be analyzed from different, variable angles (similar to a [Rubik’s] cube) and should be taken into account for future management.