Aufschlag

English translation: markup / mark-up

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Aufschlag
English translation:markup / mark-up
Entered by: Dr Andrew Read

22:11 May 25, 2016
German to English translations [PRO]
Bus/Financial - Accounting / Transfer pricing
German term or phrase: Aufschlag
I know we've had 'Aufschlag' 100 times, but I really need confirmation in this particular instance of the appropriate translation.

It's from a long report about the corporate structure of a consumer goods company and particularly the transfer pricing system it's been using and the proposed system to be used in future.

My research suggests 'mark-up' but I'm slightly out of my depth here.

Also, if anyone can translate the last part of the final sentence below (die entstehenden Kosten werden mit ***Aufschlag*** der [X-Tochterfirma] in Österreich berechnet), I'd be especially grateful.

Here are all the paragraphs where it appears:
---
Administrative und unterstützende Tätigkeiten
Die administrativen und unterstützenden Tätigkeiten sind jene Funktionen, die in ähnlicher Form von unabhängigen dritten Unternehmen ausgeführt werden könnten. Sie werden auch als Routinefunktionen bezeichnet. Für diese Funktionen ist es möglich, einen fremdvergleichsüblichen ***Aufschlag*** auf die Kosten zu ermitteln.
Bei X sind dies nach Ansicht des Managements Lagerhaltung, Buchhaltung, Kundeninnendienst und der Telefonservice.

---
Beschreibung des zukünftigen Verrechnungspreissystems
In Zukunft kauft die X alle Waren ein.
Sie verkauft diese mit einem ***Aufschlag*** an die anderen Gesellschaften weiter.
Die Gesellschaften verkaufen die Waren dann an ihre Handelspartner.
Es wird ein den Nicht-Routine Funktionen entsprechender ***Aufschlag*** auf die Warenkosten von der X an die Y und Z erhoben.
Die ***Aufschläge*** werden so berechnet, dass alle Gesellschaften fremdvergleichsübliche Gewinne erzielen.

---
In Abschnitt 4.5 wird dargelegt, wie X ***Aufschläge*** auf den Wareneinsatz berechnet, damit die Gesellschaften die zuvor berechneten fremdvergleichsüblichen Gewinne erzielen.

---
In Zukunft wird die Buchhaltung bei der ABC GmbH in Deutschland angesiedelt und die entstehenden Kosten werden mit ***Aufschlag*** der X-Tochterfirma in Österreich berechnet
Dr Andrew Read
United Kingdom
Local time: 12:19
markup
Explanation:
Your assumption is correct. You could also say supplement or premium, but markup is the obvious choice.

--------------------------------------------------
Note added at 31 mins (2016-05-25 22:42:29 GMT)
--------------------------------------------------

... are charged to X's Austrian subsidiary with a markup.
Selected response from:

philgoddard
United States
Grading comment
Thank you very much, Phil and others. This was exactly what I needed.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +5markup
philgoddard
4 +1(cost-plus pricing) mark(-)up
Adrian MM. (X)


Discussion entries: 5





  

Answers


30 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +5
markup


Explanation:
Your assumption is correct. You could also say supplement or premium, but markup is the obvious choice.

--------------------------------------------------
Note added at 31 mins (2016-05-25 22:42:29 GMT)
--------------------------------------------------

... are charged to X's Austrian subsidiary with a markup.


    Reference: http://dict.leo.org/ende/index_de.html#/search=Aufschlag&sea...
philgoddard
United States
Works in field
Native speaker of: English
PRO pts in category: 73
Grading comment
Thank you very much, Phil and others. This was exactly what I needed.

Peer comments on this answer (and responses from the answerer)
agree  Ted Wozniak: and just as an FYI - fremdvergleichsübliche = (normal) arm's length
5 hrs

agree  Ramey Rieger (X)
9 hrs

agree  Steffen Walter: also with Ted
10 hrs

agree  gangels (X)
14 hrs

agree  dkfmmuc: 100 % agree. Additional comment: dict.leo.org is often a fine source.
1 day 9 hrs
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35 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
(cost-plus pricing) mark(-)up


Explanation:
As per the asker's idea, seems to be the right answer vs.

1. surcharge
2. reverse (VAT) charge - through the principle is similar
3. premium and in some contexts:
4. goodwill as a book surplus

Example sentence(s):
  • Total production costs + Selling and administration costs + Markup Number of units expected to sell.

    Reference: http://www.accountingtools.com/full-cost-plus-pricing
Adrian MM. (X)
Local time: 13:19
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 86

Peer comments on this answer (and responses from the answerer)
agree  Björn Vrooman: Got another one for you: https://www.ocf.berkeley.edu/~cchang/pdf docs/ch007.pdf (p. 2, third list item) Andrew wanted to know the precise term - LEO and others are certainly not appropriate sources to quote.
5 hrs
  -> Danke and thanks! There is also a school of thought that says quoting sources is secondary to knowing the answer from the trade and practicaj experience.
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