Version 2008 - ABAS Software AG

3.13.2. Cost center accounting EDS
In cost center accounting all overhead costs are collected in the
individual cost centers. The EDS is used for the presentation of the costs
of the cost centers (and also cost objects). The EDS furthermore fulfills the
following functions:
• Output of the actual costs
• Execution of the planning (a differentiation between fixed and
proportional planned costs is possible)
• Drill-down functions, e.g. entry report, account report and document
report
• Target cost calculation and determination of variances
• Output of tabular evaluations, e.g. a contribution margin calculation
or a surcharge calculation.
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2008
2008