cost-analysis

A cost-accounting command that examines what products, projects, departments, or activities cost, using German or international cost-accounting methods. It can separate cost types, cost centers, and cost objects, meaning what the costs belong to.

In plain words
What is it for?
Use it for product profitability, make-or-buy decisions, pricing, department efficiency, break-even analysis, activity-based costing, and cost-reduction work.
Why use it?
It makes spending and profitability easier to compare and can show how pricing, production choices, or cost reductions affect results.

Command

Part of the everything-claude-finance plugin — 13 skills, 22 commands, 20 agents shipped together

Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

agentmods
npx agentmods add commands/brainbytes-dev/everything-claude-finance/cost-analysis
Clone the repo
git clone --depth 1 https://github.com/brainbytes-dev/everything-claude-finance

Or install everything-claude-finance, the plugin that ships this one along with the rest of its 13 skills, 22 commands, 20 agents.

Per session 7 Only the description is in the session, so the agent can decide to use it. The body loads when it is invoked.
When invoked 1,584 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. Scan, not verified.
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5 $0.00007 $0.01584
Opus 5 $0.00003 $0.00792
Sonnet 5 $0.00001 $0.00317
Haiku 4.5 $0.00001 $0.00158

Measured 3d ago against content hash da387c1c49de, method: parsed. Prices are Anthropic first-party input rates as of 2026-08-30, from the pricing page.

Security

Grade A, and why

cost-analysis scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 3d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

commands/cost-analysis.md · 141 lines

How it starts

The opening of the file, as written. The whole thing — 141 lines — stays where its author put it; the contents beside it link to each section on GitHub.

/cost-analysis — Kostenrechnung / Cost Analysis

What This Command Does

Performs structured cost analysis following German Kostenrechnung methodology or international cost accounting standards. Covers Kostenartenrechnung (cost type), Kostenstellenrechnung (cost center), and Kostentraegerrechnung (cost object). Supports full-cost, marginal cost, activity-based costing, target costing, and break-even analyses.

When to Use

  • Product profitability analysis
  • Make-or-buy decisions
  • Pricing strategy support
  • Cost center efficiency analysis
  • Break-even calculation for new products/markets
  • Cost reduction initiative identification
  • Transfer pricing cost-plus calculations

How It Works

  1. Kostenartenrechnung: Classifies costs by type — material, personnel, depreciation, other
  2. Kostenstellenrechnung: Allocates costs to cost centers via BAB (Betriebsabrechnungsbogen)
  3. Kostentraegerrechnung: Calculates per-unit or per-project costs with full allocation
  4. Contribution Margin: Multi-stage Deckungsbeitragsrechnung (DB I, II, III)
  5. Break-Even: Volume and revenue break-even with sensitivity
  6. Benchmarking: Compares cost structure against industry standards

Example Usage

Input:

/cost-analysis entity:"Product Line Alpha" type:full-cost period:FY2025 currency:EUR

Output:

# Kostenrechnung — Product Line Alpha
## Method: Vollkostenrechnung | Period: FY2025 | Currency: EUR

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
## 1. Kostenartenrechnung (Cost Types)
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

| Kostenart               | EUR '000 | % of Total | Fix/Var  |
|-------------------------|----------|------------|----------|
| Materialeinzelkosten    | 2,800    | 35.0%      | Variable |
| Materialgemeinkosten    | 420      | 5.3%       | Mixed    |
| Fertigungseinzelkosten  | 1,200    | 15.0%      | Variable |
| Fertigungsgemeinkosten  | 960      | 12.0%      | Fixed    |
| Verwaltungsgemeinkosten | 800      | 10.0%      | Fixed    |
| Vertriebsgemeinkosten   | 640      | 8.0%       | Mixed    |
| Abschreibungen          | 480      | 6.0%       | Fixed    |
| Sonstige Kosten         | 700      | 8.7%       | Mixed    |
| **Gesamtkosten**        |**8,000** |**100.0%**  |          |

Variable costs: EUR 4,600K (57.5%)
Fixed costs: EUR 3,400K (42.5%)

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
## 2. Kostenstellenrechnung (BAB — excerpt)
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

| Kostenstelle     | Primär  | Umlage  | Gesamt  | Zuschlagssatz |
|------------------|---------|---------|---------|---------------|
| Material         | 320     | 100     | 420     | 15.0%         |
| Fertigung        | 780     | 180     | 960     | 80.0%         |
| Verwaltung       | 650     | 150     | 800     | 10.0%         |
| Vertrieb         | 540     | 100     | 640     | 8.0%          |

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
## 3. Kostenträgerstückrechnung (per Unit)
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

Production volume: 50,000 units

| Kalkulation                | EUR/Unit | Calculation              |
|----------------------------|----------|--------------------------|
| Materialeinzelkosten       | 56.00    | Direct material          |
| + Materialgemeinkosten     | 8.40     | 15.0% Zuschlag           |
| = Materialkosten           | 64.40    |                          |
| Fertigungseinzelkosten     | 24.00    | Direct labor             |
| + Fertigungsgemeinkosten   | 19.20    | 80.0% Zuschlag           |
| = Fertigungskosten         | 43.20    |                          |
| = **Herstellkosten**       |**107.60**|                          |
| + Verwaltungsgemeinkosten  | 10.76    | 10.0% of Herstellkosten  |
| + Vertriebsgemeinkosten    | 8.61     | 8.0% of Herstellkosten   |
| = **Selbstkosten**         |**126.97**|                          |
| + Gewinnzuschlag (12%)     | 15.24    |                          |
| = **Angebotspreis (netto)**|**142.21**|                          |

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
## 4. Deckungsbeitragsrechnung (Contribution Margin)
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

| Stufe              | EUR/Unit | EUR '000  | Margin %  |
|---------------------|---------|-----------|-----------|
| Erlös (Revenue)     | 145.00  | 7,250     | 100.0%    |
| − Variable Kosten   | (92.00) | (4,600)   |           |
| = **DB I**          |**53.00**|**2,650**  | **36.6%** |
| − Produktfixkosten  | (12.80) | (640)     |           |
| = **DB II**         |**40.20**|**2,010**  | **27.7%** |
| − Bereichsfixkosten | (18.40) | (920)     |           |
| = **DB III**        |**21.80**|**1,090**  | **15.0%** |
| − Unternehmensfixk. | (14.60) | (730)     |           |
| = **Betriebsergebnis**|**7.20**|**360**   | **5.0%**  |

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
## 5. Break-Even Analyse
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

Break-even volume: 3,400K / 53.00 = 64,151 units
Break-even revenue: EUR 9,302K
Current volume: 50,000 units — BELOW BREAK-EVEN on full-cost basis

⚠ Product line is profitable on DB I and DB II basis but does not cover
full allocated fixed costs. Decision: maintain if DB II positive and
strategic value exists. Review fixed cost allocation methodology.

Read the full file on GitHub · 141 lines

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 3d ago First seen · 141 lines · 7 tokens per session scan A da387c1c49de

Subscribe to this mod's changes

cost-analysis is a command published in the GitHub repository brainbytes-dev/everything-claude-finance (5 stars, last pushed 5mo ago), licensed MIT. It adds 7 tokens to every session and 1,584 once invoked, about $0.0000 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.