Version 2008 - ABAS Software AG

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.
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