Does an exact calculation of production activities has to be reserved exclusively for manufacturers? How can cost components be broken down according to cost-breakdown? Which costs define the pricing and where do saving potentials lie? Purchasers and cost accountant at Brückner Maschinenbau already asked these questions years ago. In order to achieve the respective calculation- and planning security, the company uses the calculation system HSkalk/TK. It serves the purpose of calculating components and modules while taking into account technologically-/country-specific as well as economic variants.