Cost accounting practices
With the application component controlling the current cost accounting procedures can be used. The procedures have not consistently be used. It is possible that different procedures depending set according to the requirements of the business units in parallel.
Absorption costing with actual and planned costs
The full costing with actual and planned costs based on the separation of Direct and overhead costs. Further differentiation is does not take place. The direct costs are allocated directly to cost objects. The overhead costs are based on a pay-Keys and award rates charged to the cost.
Full cost accounting, with a rigid standard costing
In this evolution of the overhead cost will be based on the degree of employment in the form of plan benchmarks such as Production quantity, production times, etc. planned for the cost and shown.
With under the Planning (Full-determined) cost rates are Output quantity structures from the work and should therefore be assessed in calculation book.
When calculating the amount of the actual result in the profit and loss account are sales volume with the calculated manufacturing costs in product costing assessed. In addition, the total deviation of the Plan manufactures adds cost shown.
Full statement with flexible standard costing
With this method, a separation of costs into fixed and proportional is components made. This allows determining target costs, in the cost of the plan to the actual work to be adapted. The flexible Standard costing variances to allow differentiated consumption and employment conditions.
Costing
The costing is based on a complete separation of the fixed and proportional cost components. In continuation of the flexible Costing omitted variable costing a further charging the fixed costs to the cost. The cost rates for internal activities, and rates include the costing only variable costs.
The manufacturing costs in product cost estimate includes only the variable components. In response to the cost so that the cost relieved only with their variable costs. The remaining cost center balances can within the month-end closing by pay as you go into the income statement are charged to different classify gross margin contribution.
The costing enables the establishment of a genuine contribution accounting. In addition, the basis for management decisions such as e.g. make-or-buy decisions or determinations of lower limits improved.
Version concept
Versions hold controlling area targeted indicator for plan and actual data together. This allows independent data sets for plan and actual result. Plans are in companies at different times and carried out with different objectives. The versions are to use, alternative scenarios of the annual plan (best-case to worst – case) present with different planning assumptions. Likewise, for annual planning, forecast planning, as well as medium-term plan own plan versions be used.
The 000 version has special significance, since in this version all -If data is posted. The transfer of power is used in Plan rates are drawn from this version, so it is recommended that the to book year plan adopted in this version.
Document Classification
Business Transactions in Controlling are displayed in R / 3 transactions. Each company created a company controlling document. Therefore it is necessary to that each operation on the assignment to a task group interval is a range of numbers assigned. |
