The planning or estimation of the Effort of a project in terms of timing and resource requirements.

The sense of a pre-calculation is the determination of the sales price to be achieved. As the pre-calculated services have not yet been provided, the corresponding costs must be estimated using standard costing and allocated to the cost units. In the course of preliminary costing, it is often not possible to calculate the costs to be The overheads to be distributed must be determined in full and with precise values and taken into account in the calculation. In addition, unforeseeable and unpredictable changes, e.g. in raw material and energy prices, or adjustments in the Project to problems. Therefore, if all costs attributable to a project change after the start of the project, or If the market develops differently, a recalculation should be carried out in order to be able to take countermeasures and make corrections if necessary.