Version 2008 - ABAS Software AG

2008
Planned-actual comparison
A planned-actual comparison can be used as a tool for a cost efficiency
check. The planned-actual comparison should be used if planned costs
are used but no activity base and the use of target costs is not wanted.
Target-actual comparison
As an alternative to the planned-actual comparison, the target-actual
comparison is available which assumes that the actual and planned
activity base values are available. Only then can target costs be
calculated and a target-actual comparison be generated.
3.13.3. Planned consolidation for cost type/EDS fields
In the case of cost types EDS fields for consolidation cost centers or
objects there are now, in addition to the actual costs, the fixed and
proportional planned costs, the target costs and the absolute and relative
target/actual variance available.
The costs are available as cumulated values
and are displayed in the following objects:
• EDS
• Computation rule
• Cost type
• Cost center
• Cost object
In the cost accounting configuration in "Calculation of planned
consolidation" you can configure on which basis the calculation of
cumulated costs is to be carried out.
The following variants are allowed:
• No consolidation
• Based on postable cost elements
• Based on postable and consolidated cost elements
3.13.4. Computation rule
The values of cost types can be calculated and outputted by means of
computation rules. Computation rules can also be used for the
generation of evaluations and in EDS. Various calculation types are
available in computation rules.
The actual, planned and target transaction figures of each cost type are
contained in computation rules. The transaction figures will always be upto-date
because they are calculated when the screen is opened and recalculated
whenever the period or the cost center/cost object in the
screen is edited.
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