Version 2008 - ABAS Software AG

2008
Integration into financial accounting
The actual values of cost accounting, except for the imputed values,
derive from financial accounting. In cost accounting imputed actual
values are generated via statistical entries. Financial accounting and cost
accounting are linked via the cost types.
Setting up cost accounting
For the set up of the cost accounting there are functions which on the one
hand make the maintenance of profit and loss accounts, with regard to
the allocation of cost types, easier and on the other hand facilitate the
retroactive start of the cost accounting by automatically generating
necessary actual data for past time periods. The future actual data is
automatically generated during the entry generation in financial
accounting.
Cost accounting configuration
The following cost accounting parameters are, among others,
administrated in the cost accounting configuration.
• Planned-actual
comparison or targetactual
comparison
• IAAA entry generation
with rounded or nonrounded
cost rates
• Automatic debiting of
rounding differences
3.13.1. Cost type accounting
In the cost type accounting costs are grouped and displayed according to
cost types. In order to be able to use the costs which are posted in
financial accounting in cost accounting as well, P&L accounts are
allocated to cost types. When allocating P&L accounts to cost types, it is
possible to allocate the same cost type to a number of similar P&L
accounts. There is also the option to allocate an individual cost type to
each P&L account. When entries are made to financial accounting
accounts, values are generated simultaneously in the cost types.
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