deckungsbeitragsrechnung

deckungsbeitragsrechnung is a skill for Claude Code from brainbytes-dev/everything-claude-finance. It costs 0 tokens per session (1,940 once invoked), scanned A, original, MIT.

A contribution-margin accounting guide, called Deckungsbeitragsrechnung in German. Contribution margin is sales revenue minus variable costs; it shows how much remains to cover fixed costs and profit.

In plain words
What is it for?
Use it to compare prices or production options, find break-even points, plan output during bottlenecks, evaluate make-or-buy choices and review a product range.
Why use it?
It helps make short-term decisions without assuming every product must immediately cover all fixed costs. It also supports break-even analysis, which identifies the sales level where revenue equals costs.

Skill for Claude Code

Written for Claude Code: shipped in a Claude Code plugin.

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

Good fit Use it to compare prices or production options, find break-even points, plan output during bottlenecks, evaluate make-or-buy choices and review a product range.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/brainbytes-dev/everything-claude-finance/deckungsbeitragsrechnung
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.

Any agent
npx skills add brainbytes-dev/everything-claude-finance --skill deckungsbeitragsrechnung
Clone the repo
git clone --depth 1 https://github.com/brainbytes-dev/everything-claude-finance

Made for: Claude Code.

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

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for deckungsbeitragsrechnung

README.md
[![agentmods](https://agentmods.dev/badge/skills/brainbytes-dev/everything-claude-finance/deckungsbeitragsrechnung/github.svg)](https://agentmods.dev/skills/brainbytes-dev/everything-claude-finance/deckungsbeitragsrechnung)
Your own site
<a href="https://agentmods.dev/skills/brainbytes-dev/everything-claude-finance/deckungsbeitragsrechnung"><img src="https://agentmods.dev/badge/skills/brainbytes-dev/everything-claude-finance/deckungsbeitragsrechnung/github.svg" alt="Measured on agentmods" height="20"></a>

Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

agentmods 80×15 button for deckungsbeitragsrechnung

Your own site · 80×15
<a href="https://agentmods.dev/skills/brainbytes-dev/everything-claude-finance/deckungsbeitragsrechnung"><img src="https://agentmods.dev/badge/skills/brainbytes-dev/everything-claude-finance/deckungsbeitragsrechnung.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 0 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 1,940 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe.
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 5.1 $0.00000 $0.01940
Opus 5 $0.00000 $0.00970
Sonnet 5 $0.00000 $0.00388
Haiku 4.5 $0.00000 $0.00194

Measured 10d ago against content hash c93e8c39c373, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-10, from the pricing page.

Security

Grade A, and why

deckungsbeitragsrechnung 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 10d 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.

skills/bwl/deckungsbeitragsrechnung/SKILL.md · 192 lines

How it starts

The opening of the file, as written. The whole thing — 192 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Deckungsbeitragsrechnung

Einstufige und mehrstufige Deckungsbeitragsrechnung, Break-Even-Analyse, Produktionsprogrammplanung und kurzfristige Entscheidungsunterstützung.

When to Activate

  • Kurzfristige Preis- oder Produktionsentscheidungen
  • Break-Even-Analyse für Produkte, Projekte oder Geschäftsbereiche
  • Optimierung des Produktionsprogramms bei Engpässen
  • Make-or-Buy-Entscheidungen
  • Bestimmung von Preisuntergrenzen
  • Sortimentsbereinigung oder -erweiterung
  • Mehrstufige Ergebnisrechnung nach Produktgruppen

Core Concepts

Einstufige Deckungsbeitragsrechnung (Direct Costing)

  Erlöse (Preis x Menge)
- variable Kosten
= Deckungsbeitrag (DB)
- fixe Kosten (en bloc)
= Betriebsergebnis

Stückdeckungsbeitrag: db = p - k_v (Preis minus variable Stückkosten)

Entscheidungsregel: Jedes Produkt mit positivem Deckungsbeitrag trägt zur Fixkostendeckung bei und sollte kurzfristig im Programm bleiben — auch wenn es die vollen Selbstkosten nicht deckt.

Mehrstufige Deckungsbeitragsrechnung (Fixkostendeckungsrechnung)

  Erlöse
- variable Kosten
= Deckungsbeitrag I (produktspezifisch)
- erzeugnisfixe Kosten (z. B. produktspezifische Werbung, Werkzeuge)
= Deckungsbeitrag II (Beitrag der Produktgruppe)
- erzeugnisgruppenfixe Kosten (z. B. Abteilungsleiter)
= Deckungsbeitrag III (Bereichsbeitrag)
- bereichsfixe Kosten (z. B. Werksleitung)
= Deckungsbeitrag IV (Unternehmensbeitrag)
- unternehmensfixe Kosten (z. B. Geschäftsführung)
= Betriebsergebnis

Vorteil: Zeigt, auf welcher Ebene ein Produkt/Bereich nicht mehr zur Deckung beiträgt.

Break-Even-Analyse

Break-Even-Menge:

x_BE = K_fix / db = K_fix / (p - k_v)

Break-Even-Umsatz:

U_BE = K_fix / (1 - k_v/p) = K_fix / DB-Intensität

Sicherheitskoeffizient (Grad der Sicherheit):

SK = (x_ist - x_BE) / x_ist x 100

Gibt an, um wie viel Prozent der Absatz sinken darf, bevor die Gewinnschwelle unterschritten wird. Faustregel: SK > 20 % gilt als komfortabel.

Read the full file on GitHub · 192 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. 10d ago First seen · 192 lines · 0 tokens per session scan A c93e8c39c373

Subscribe to this mod's changes

deckungsbeitragsrechnung is a skill published in the GitHub repository brainbytes-dev/everything-claude-finance (5 stars, last pushed 5mo ago), licensed MIT. It costs nothing until one of its globs matches a file; then it loads 1,940 tokens. 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.

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