This process is used to follow-up on costs from a pre-defined cost center model in a variable budget. The process can also be used to simulate the actual value in the model.
Division into Fixed/Variable Costs
The division into fixed and variable costs is determined by resource drivers. In ‘Resource Driver. Enter Connection’ (CAS041/E) a variable percentage can be indicated for every cost center, account, and resource driver. The remainder is calculated as fixed.
Selection of Costs
The selection of costs is determined by a cost center model. This is an umbrella term for a group of pre-defined lines that decide which type of costs are to be included and monitored.
‘Cost Center Analysis. Display’ (CAS200) provides an outline of the costs for each cost center for a cost center model. ‘Cost Center Analysis. Display per Account’ (CAS201) displays planned (budgeted) as well as actual market value for total, quantity, and index for the period.
Registration of Simulated Values
How an increased value for each respective resource driver (Hours for example) affects a cost center becomes apparent when simulating changes in cost variables.
Simulated values are entered per cost center in (CAS200/F), where the simulated actual value is also shown.