Version 2008 - ABAS Software AG

3.12.10. Interfaces
As a central function of the business software, financial accounting
contains interfaces to:
• Payroll accounting
• DATEV Financial Accounting
3.13. Cost accounting
abas ERP supports the flexible standard costing – a cost accounting
system which allows the adjustment of planned costs to all actual
situations which have been modified compared to the original planning.
It is thus possible to eliminate all variances, which can not be justified by
the cost center manager, from the target/actual comparison.
Cost accounting structure
The sub-areas of the abas ERP cost accounting
• Cost type accounting
• Cost center accounting
• Cost object accounting
can be used individually (e.g. the cost type accounting) or together (e.g.
cost type accounting and cost center accounting). A step by step build-up
of the cost accounting is fast and easy in abas ERP.
The cost accounting in abas ERP follows the principle of the integrated
accounting system. With regard to the actual data, the data of the
financial accounting is accessed. There is also a statistical journal in
which only cost accounting entries can be made. With the abas ERP cost
accounting solutions from the basic cost accounting up to the flexible
standard costing can be represented.
Examples:
• Actual cost type accounting and actual cost center accounting limited
to the primary costs ("cost accounting for newcomers").
• 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 flexible standard costing with
target-actual comparison.
Cost accounting values
In cost accounting it is possible to continuously use actual and planned
values. There is also the option to run the cost accounting as a purely
actual calculation or as an actual and planned calculation.
98/140
2008
2008