Fixe und variable Maschinenkosten unter Berücksichtigung eines spezifischen Plan-Restwerts

Abstract

KTBL planning data have been extended to incorporate the residual value of machinery based on useful life and usage. To calculate the costs of machinery for model farms, it is necessary to include a realistic estimation of the costs of machines that are used beyond the depreciation threshold. At the end of such machines’ useful life, they have a residual value that is not negligible. As residual value depends on both the usage and the useful life of a machine, it affects the allocation of machine costs, namely of depreciation and interest costs. The distinction between „below or beyond the depreciation threshold“, which was standard in the past, no longer holds. Part of the depreciation and interest costs is assigned to the fixed costs which do not vary with usage, while the other part is assigned to the variable costs which vary depending on usage. This influences the calculation of the minimum use of machinery.