Make or Buy einfach erklärt [mit Beispielaufgabe]

👨‍🎓Learning material: https://tinyurl.com/ywlhy4do ✅Video description: The make-or-buy decision – the choice between in-house production and outsourcing a product component – is often made based on a cost comparison. Calculating external procurement costs (= cost price): o Discounts and cash discounts are deducted from the list purchase price to obtain the cash purchase price. o Purchase costs such as freight, insurance, or customs duties are added. o Result: Cost price, i.e., the actual costs until the material arrives at the company. In-house production costs (= variable manufacturing costs): o If free capacity exists, only variable manufacturing costs are taken into account. o These consist of:  Direct material costs  Variable material overhead costs  Direct production costs (e.g., wages)  Variable production overhead costs o Fixed costs are not taken into account, as they are incurred anyway. Regardless of whether you decide for or against in-house production. ✅Curriculum-compliant teaching materials: 👨‍🎓Teaching materials: https://eduki.com/de/autor/2631318/jl... 📖Textbooks: https://www.merkur-verlag.de/kooperation ✅Chapter: 0:00 Introduction 0:29 Outsourcing costs 1:20 In-house production costs 2:34 Calculation example