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Version 2008 - ABAS Software AG

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<strong>2008</strong><br />

When carrying out the internal account activity allocation a mathematical<br />

method for the solution of linear equations will be accessed. For each<br />

cost center one equation will be set up which represents the composition<br />

of the total cost of the cost center as the total of primary costs plus the<br />

costs which were incurred due to the utilization of activities of other cost<br />

centers. Because of the interdependence of the exchange of activity<br />

between cost centers, the process of the simultaneous solution of an<br />

equation system is used to determine a nearly exact solution. Exact<br />

solution in this context means that for each cost center the total costs and<br />

therefore also the cost rates (price per unit of activity of a cost center) are<br />

calculated.<br />

The internal account activity allocation can be carried out using a<br />

number of different options:<br />

• Preview mode and entry mode<br />

• Data type actual, planned or actual and planned<br />

• Entry period monthly or annually<br />

<strong>2008</strong><br />

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