A variational formulation of the skin-effect problem for calculating the losses as well as the inner inductances of components in monolithic integrated circuits is described, and the first numerical results of the method are discussed. Only the skin-effect in a single strip of rectangular cross section is considered. Using the results of this theory, the losses of lumped elements can be calculated directly. In addition, if the theory is to be applied to microstrip circuits, the magnetic-field distribution on the surface of the conducting areas or on a closed surface including the conducting structures must be known from other numerical methods. As a result, it is pointed out that for the first time the measurements published by S. J. Haefner (1937) for the alternating current resistance of the rectangular bar have been verified by a numerical calculation method. For very high frequencies, it is shown that J. D. Cockcroft's (1929) approximate formulas can be applied.