COST cube data transfer

Data that is entered or imported into the COST cube allocated to specific cost centers and cost types is transferred to the specified target accounts within the P/L statement of the FINANCE cube.

The data transfer is done according to the business rules described in this section. The cube rules are preconfigured for the local currency. The data is transferred into other currencies by the currency conversion process.

For example, you define a structure based on the cost of sales method and the target accounts in P/L statement for the FINANCE cube data. The connections are defined as shown in this table:


Cost types	P/L
	Gross profit
	Cost of sales
	Total material costs
Salaries and wages	Salaries and wages (M)
Labor	Amortization (M)
Direct Labor	Other expenses (M)
Bonus & extra payment labor	Total production costs
Continuation of direct labor	Salaries and wages (P)
Salaries	Amortization (P)
Salary side costs	Other expenses (P)
Depreciation
Depreciation on plant and machinery
Depreciation on land and buildings
Depreciation on minor goods	Distribution costs
Depreciation on intangible goods	Salaries and wages (D)
Other expenses	Amortization (D)
Advertising costs	Other expenses (D)
Energy costs	Research and development costs (RD)
External services	Salaries and wages (RD)
Rents, rates, leasing	Amortization (RD)
Fees	Other expenses (RD)
Premiums	Administrative expenses
Travel expenses & entertainment	Salaries and wages (AD)
Other operating expenses	Amortization (AD)
Amortization of goodwill	Other expenses (AD)
Other operating income	Amortization of goodwill
Other operating expenses	Other operating income
	Other operating expenses
	Earnings before tax (EBT)
Other financial income and expenses	Other financial income and expenses
Interest Income	Taxes
Interest expenses	Minority interest
	Net income/loss

In combination with the mapping cost center, information is transferred to P/ L based on the definitions shown in uppercase in these tables:


Cost Center	P/L
	Gross profit
All cost centers	Cost of sales
MATERIAL	Total material costs
CC1001	SALARIES AND WAGES (M)
CC1002	AMORTIZATION (M)
CC1003	OTHER EXPENSES (M)
PRODUCTION	Total production costs
CC2001	SALARIES AND WAGES (P)
CC2002	AMORTIZATION (P)
CC2003	OTHER EXPENSES (P)
CC2004
Logistics
Manufacturing
SALES	Distribution costs
CC3001	SALARIES AND WAGES (D)
CC3002	AMORTIZATION (D)
	OTHER EXPENSES
RESEARCH AND DEVELOPMENT	Research and development costs
CC4001	SALARIES AND WAGES (RD)
CC4002	AMORTIZATION (RD)
	OTHER EXPENSES (RD)
ADMINISTRATION	Administrative expenses
CC5001	SALARIES AND WAGES (AD)
CC5002	AMORTIZATION (AD)
CC5003	OTHER EXPENSES (AD)
Controlling	Amortization of goodwill
Marketing	Other operating income
	Other operating expenses
	Earnings before tax (EBT)
	Other financial income and expenses
	Taxes
	Minority interest
	Net income/loss

Amortization (M) from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I300026']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'Depreciation ', 'Material');

Amortization (P) from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I300027']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'Depreciation ', 'Production');

Amortization AD from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I162000']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'Depreciation ', 'Administration');

Amortization D from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I142000']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'Depreciation ', 'Sales');

Amortization of Goodwill from Cost (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I170000']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'ACC40000', 'All Costcenters');

Amortization RD from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I152000']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'Depreciation ', 'Research and Development');

Interest Expenses from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I230000']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'ACC80000', 'All Costcenters');

Interest Income from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I220000']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'ACC70000', 'All Costcenters');

Other Expenses (M) from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I300036']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'Other expenses', 'Material');

Other Expenses (P) from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I300037']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'Other expenses', 'Production');

Other expenses AD from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I163000']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'Other expenses', 'Administration');

Other expenses D from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I143000']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'Other expenses', 'Sales');

Other expenses RD from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I153000']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'Other expenses', 'Research and Development');

Other fin. Income and Expenses from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I240000']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'ACC90000', 'All Costcenters');

Other operating Expenses from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I190000']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'ACC60000', 'All Costcenters');

Other operating Income from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I180000']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'ACC50000', 'All Costcenters');

Salaries and Wages (M) from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I300016']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'Salaries and wages', 'Material');

Salaries and Wages (P) from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I300017']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'Salaries and wages', 'Production');

Salaries and wages AD from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I161000']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'Salaries and wages', 'Administration');

Salaries and Wages D from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I141000']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'Salaries and wages', 'Sales');

Salaries and Wages RD from Costs (N-Rule)

The syntax is:

[CURRTYPE:'LC', ACCOUNT:'I151000']
=B:DB('COST',!TIME, !VERSION, 'LC', !LEVEL, !UNIT, !INTERCO, 'Salaries and wages', 'Research and Development');

Currency Conversion EUR Finance (N-Rule)

The syntax is:

[CURRTYPE:'EUR']
=B:IF(GETATTR('ACCOUNT', !Account,1, 'CurrConTyp')@='A',
   [CURRTYPE:'LC'] /
   DB('EXRATE',!TIME, !VERSION, 'EUR', 'Average rate', 
      DB('UNITCONF',!TIME, !VERSION, !UNIT, 'Currency')
   ),
   IF(GETATTR('ACCOUNT', !Account,1, 'CurrConTyp')@='E',
      [CURRTYPE:'LC'] / 
      DB('EXRATE',!TIME, !VERSION, 'EUR', 'End rate', 
         DB('UNITCONF',!TIME, !VERSION, !UNIT, 'Currency')
      ),
      IF(GETATTR('ACCOUNT', !Account, 1, 'CurrConTyp')@='U',
         [CURRTYPE:'LC'], 
         stet
      )
   )

Currency Conversion USD Finance (N-Rule)

The syntax:

[CURRTYPE:'USD']
=B:IF(GETATTR('ACCOUNT', !Account, 1, 'CurrConTyp')@='A',
   [CURRTYPE:'LC'] / 
   DB('EXRATE',!TIME, !VERSION, 'USD', 'Average rate', 
       DB('UNITCONF',!TIME, !VERSION, !UNIT, 'Currency')
   ),
   IF(GETATTR('ACCOUNT', !Account, 1, 'CurrConTyp')@='E',
      [CURRTYPE:'LC'] / 
         DB('EXRATE',!TIME, !VERSION, 'USD', 'End rate', 
             DB('UNITCONF',!TIME, !VERSION, !UNIT, 'Currency')
         ),
      IF(GETATTR('ACCOUNT', !Account, 1, 'CurrConTyp')@='U',
         [CURRTYPE:'LC'], 
         stet
      )
   )