the calculation (or cost unit accounting) is a central area of internal accounting and is concerned with determining the costs of a company's products or services. It answers the fundamental question: "What does it cost us to manufacture a product or provide a service?". The result of the calculation, the so-called cost price, is the decisive basis for the Pricing. A planned profit is added to the cost of goods sold.serve are added together to determine the sales price. There are various costing methods, e.g. division costing for mass producers or overhead costing for individual producers, in which the overheads are added to the individual costs as a percentage. Precise costing is essential for survival in order to set competitive prices that also ensure the company's profitability. The data basis for every calculation is provided by the ERP system, which is one of the main Advantages of ERP software is. As the standard calculation in ERP systems is often not sufficient, specialised add-ons such as the Versino Financial Suite Extended controlling modules for more detailed contribution margin accounting.
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