What is kostenrechnung?

A German cost-accounting guide covering the classification, allocation and analysis of business costs. It explains full-cost and partial-cost methods, cost centers and the costs assigned to products or services.

Use it to design a cost-accounting system, calculate product or service costs, prepare an overhead allocation sheet, set allocation rates and plan or control budgets.

It helps turn raw spending into product costs, service prices, budgets and decision information. It also provides a framework for checking overhead allocations and internal cost calculations.

kostenrechnung — Skill for Claude Code by brainbytes-dev

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 kostenrechnung

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.

README.md

[![agentmods](https://agentmods.dev/badge/skills/brainbytes-dev/everything-claude-finance/kostenrechnung.svg)](https://agentmods.dev/skills/brainbytes-dev/everything-claude-finance/kostenrechnung)

Your own site

<a href="https://agentmods.dev/skills/brainbytes-dev/everything-claude-finance/kostenrechnung"><img src="https://agentmods.dev/badge/skills/brainbytes-dev/everything-claude-finance/kostenrechnung.svg" alt="Measured on agentmods" 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 1,731 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.

Model	Per session	Once invoked
Fable 5.1	$0.00000	$0.01731
Opus 5	$0.00000	$0.00865
Sonnet 5	$0.00000	$0.00346
Haiku 4.5	$0.00000	$0.00173

Measured 8d ago against content hash 630ecd719de0, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-08, from the pricing page.

Security

Grade A, and why

kostenrechnung 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 8d 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/kostenrechnung/SKILL.md · 157 lines

How it starts

The opening of the file, as written. The whole thing — 157 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Kostenrechnung

Kostenartenrechnung, Kostenstellenrechnung, Kostenträgerrechnung — vollständige Kostenrechnungssystematik für betriebliche Entscheidungen.

When to Activate

Aufbau oder Überarbeitung eines Kostenrechnungssystems
Kalkulation von Produktkosten oder Dienstleistungspreisen
Erstellung eines Betriebsabrechnungsbogens (BAB)
Entscheidung zwischen Voll- und Teilkostenrechnung
Innerbetriebliche Leistungsverrechnung
Zuschlagssätze berechnen oder validieren
Kostenstellenplanung und Budgetierung

Core Concepts

Kostenrechnungssysteme im Überblick

Dimension	Ausprägung	Einsatz
Zeitbezug	Istkostenrechnung	Nachkalkulation, Abweichungsanalyse
Zeitbezug	Normalkostenrechnung	Laufende Kalkulation mit Durchschnittswerten
Zeitbezug	Plankostenrechnung	Vorkalkulation, Budgetkontrolle
Umfang	Vollkostenrechnung	Langfristige Preisfindung, Bestandsbewertung
Umfang	Teilkostenrechnung	Kurzfristige Entscheidungen, Engpassplanung

Kostenartenrechnung — Welche Kosten sind angefallen?

Einzelkosten — direkt dem Kostenträger zurechenbar:

Fertigungsmaterial (Materialeinzelkosten)
Fertigungslöhne (Fertigungseinzelkosten)
Sondereinzelkosten der Fertigung (z. B. Spezialwerkzeuge)
Sondereinzelkosten des Vertriebs (z. B. Verpackung, Fracht)

Gemeinkosten — nur indirekt über Schlüssel zurechenbar:

Materialgemeinkosten (Lagerhaltung, Einkauf)
Fertigungsgemeinkosten (Meistergehälter, Abschreibungen Maschinen)
Verwaltungsgemeinkosten (Geschäftsführung, Buchhaltung)
Vertriebsgemeinkosten (Marketing, Außendienst)

Kostenstellenrechnung — Wo sind die Kosten angefallen?

Kostenstellentypen:

Hauptkostenstellen — leisten direkt am Produkt (Fertigung, Montage)
Hilfskostenstellen — unterstützen Hauptkostenstellen (Instandhaltung, Energieversorgung)
Allgemeine Kostenstellen — für Gesamtbetrieb (Verwaltung, Vertrieb)

Innerbetriebliche Leistungsverrechnung (ILV):

Anbauverfahren: Hilfskostenstellen verrechnen nur auf Hauptkostenstellen, gegenseitige Leistungen werden ignoriert
Stufenleiterverfahren: Hilfskostenstellen verrechnen nacheinander, Rückverrechnungen werden ignoriert
Gleichungsverfahren (mathematisch): Simultane Verrechnung aller gegenseitigen Leistungen (Gleichungssystem)

Read the full file on GitHub · 157 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.

8d ago First seen · 157 lines · 0 tokens per session scan A 630ecd719de0

Subscribe to this mod's changes

kostenrechnung 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 1,731 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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kostenrechnung