Version 2008 - ABAS Software AG

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After the IAAA has been carried out, all cost centers will have diverse cost rates and the direct cost centers will have the overhead surcharge rates available to them. The following values will be calculated by the IAAA for each cost center: • Full, marginal and fixed cost rate (actual and planned) • Fixed cost variance rate (planned fixed cost rate minus actual fixed cost rate) • Consumption variance rate (target cost - actual cost / actual utilization) • Utilization variance rate (target cost - allocated planned costs / actual utilization), allocated planned costs =planned fixed cost rate * actual utilization • Primary costs (actual, fixed and proportional planned and target costs) • Overall costs (actual, fixed and poportional planned and target costs). • Overhead surcharge rate (actual and planned) (only for the direct cost centers) 104/140 2008 2008
2008 3.13.7.1. Transfer of overheads from direct cost centers to cost objects Automatic debiting of the direct cost centers and crediting of the cost object The automatic crediting of the direct cost centers to the cost objects can be carried out in different ways. If required, it is also possible to exclude individual direct cost centers from the automatic transfer. The following variants of the automatic transfer posting of overhead costs from direct cost centers to cost objects are possible: • No transfer posting • Transfer posting with overhead surcharge rates • Transfer posting with individual overhead surcharge rates • Transfer posting according to cost object assessments 3.13.7.2. Cost object monthly assessment and cost object annual assessment The transfer of the overhead costs from the direct cost centers to the cost objects can be defined by means of the cost object monthly assessment and the cost object annual assessment. The direct cost center is entered in the assessment and the cost objects, to which the overhead costs of the direct cost center are to be allocated, are entered in the table. 3.13.8. Cost enter accounting Contribution margin accounting A contribution margin accounting per cost object can be displayed in the EDS. For example, the revenues of a cost object can be compared to the direct material and production cost. Contribution margin I is calculated from this. These direct costs are automatically posted via the material valuation and the valuation of the production activity. Furthermore, the material overhead surcharge rate of the material direct cost center and the production overhead rate from the production direct cost center can be adopted into the EDS and then be subtracted from the contribution margin I. With that the contribution margin II can be calculated and displayed. In this way a contribution margin accounting at the cost object level with the overhead surcharge rate from the cost center accounting can be presented in the EDS. 2008 105/140
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2008 Workstation printer Workstatio
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Page 131 and 132: 2008 5. Portal The new abas Portal
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Version 2008 - ABAS Software AG

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