# Manufacturing costs (production costs)

- Canonical URL: https://www.gerhardmerk.de/manufacturing-costs-production-costs
- Post ID: 594534
- Modified: 2023-07-25T21:03:58+00:00
- Language: en

## Definition

According to the definition in Section 255 of the German Commercial Code, expenses incurred through the use of goods and services for - the production of an asset, - its expansion, or - its substantial improvement beyond its original condition. - The terms manufacture and production are generally used synonymously; in the case of non-storable goods - such as electricity - the term provisioning is usually used. - See EMU explosion, costs. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

## Machine-readable

- Generator: Merk Knowledge 1.1.1
