Version 2008 - ABAS Software AG

3.14. Group accounting
The group accounting of abas ERP enables the generation of a
consolidated financial statement including group reporting. Essential for
the generation of consolidated financial statements is the elimination of
group-internal processes from the individual statements of the
companies affiliated in the group. Furthermore, the consolidation of the
advance VAT return of companies or places of work is possible.
3.14.1. Introduction
By activating the group accounting module in single clients, abas
Business Software is able to identify group-internal and group-external
processes by means of defined group structures. A strict value-related
separation of group-internal and group-external processes is achieved via
a different account assignment of the processes in financial accounting.
This means that group-internal processes are posted to other financial
accounts than the group-external processes.
The consolidation of several companies takes place when the monthly
accumulated debit and credit values from the single clients are
transferred to a special consolidation client. This consolidation client
represents a consolidation group. In this consolidation client the actual
consolidation is carried out which, in the end, leads to the consolidated
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2008
Overview of cost accounting functions
• Cost accounting as actual costing and standard costing
• Cost accounting as full costing and marginal costing
• Cost type accounting
- Grouping of financial accounting P&L accounts according to cost types
• Cost center accounting
- available variants:
• Actual cost types accounting and actual cost center accounting limited to the primary
costs ("Cost accounting for beginners")
• Actual cost center accounting with internal account activity allocation
• Actual and planned cost center accounting with planned/actual comparison and internal
account activity allocation
• Cost center accounting according to the flexible standard costing with target/actual
comparison
• Transfer of the overhead costs from direct and indirect cost centers to cost objects
• Cost object accounting
- Representation of a contribution margin accounting
• Prompt valuation and automatic posting of completion confirmation times via the valuation of
the production activity
• Statistical entry journal
• Evaluation
2008