The "manufacturing costs" (also "production costs") are a key figure in cost and performance accounting. In accounting, they refer to the costs that arise from the production of goods or the provision of services. They include all expenses that are directly or indirectly associated with the manufacture of a product or the provision of a service.
The manufacturing costs include in particular material costs, production costs, special individual production costs and overhead costs. The manufacturing costs are used, among other things, to determine the value of one's own production, to calculate the manufacturing costs of the products sold and to support the calculation of sales prices.