Version 2008 - ABAS Software AG

2008
3.13.11. Evaluations
Numerous evaluations are available in cost accounting. There are
various evaluations for the output of master files, e.g. the output of the
connection between financial accounting P&L accounts and cost
accounting cost types or the output of the summarization structures of
cost centers and cost objects. Numerous evaluations are available for the
data analysis:
• The expense distribution sheet (EDS) shows the amount of the costs of
specific cost types which incurred in cost centers and cost objects. A
comparison with the previous year is also possible. In the EDS various
transaction figure types (actual cost, fixed planned cost, proportional
planned cost, target cost, absolute and relative target-actual variance)
can be outputted as well.
• In addition to the EDS there are also infosystems available for the
evaluation of individual or multiple cost centers and cost objects, e.g.
Cost center/Cost object sheet.
• Via the secondary costs a secondary cost report provides information
from which you can see how the exchange of activity between the cost
centers was like for a particular time period.
• This infosystem is used to verify the settling of the overhead costs
between primary cost center and cost objects. The posted overhead
costs and the direct costs will be displayed among others.
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