Using cost categories

Create cost categories manually

To create cost categories manually:

  1. Create cost categories in the Cost Categories (tfcat0102m000) session.
  2. Define the ledger account(s) related to the cost category, in the Ledger Accounts by Cost Category (tfcat0103m000) session.
Create cost categories by importing ledger accounts

This method is based on the ledger accounts' sublevel and the parent-child structure.

To create cost categories by importing ledger accounts:

  1. Start the Cost Categories (tfcat0102m000) session.
  2. On the appropriate menu, click Import Ledger Accounts or click Import Parent Ledger Accounts.

All ledger accounts with sublevel zero will be imported and created as a cost category related to the ledger account.

Example of imported ledger accounts
SourceCreated cost categories
AccountSublevelCost CategoryAccount by Cost Category
10001
1001010011001
20002
21001
2101021012101
2102021022102

 

Example of imported parent ledger accounts
SourceCreated cost categories
AccountSublevelCost CategoryAccount by Cost Category
1000-
10011010011001
2000-20002100
21002021002101, 2102
210121
210221

 

Cost calculation of allocation relations

The following calculation example of allocation costs uses a budget year allocation relation. The same budget year allocation relation applies to budget period or actual allocation relations.

This data is defined:

Cost category4711
Ledger account5800, 5820

 

Single Dimension Budget per Year
Year2013
BudgetBUD
Dimension type1
Dimension codeABC
Reference unitKWH

 

Ledger accountsTotalVariableFixed
5820 (primary)1,000400600
5830 (primary)20,00010,00010,000

 

5800 (sec. debit)10,0004,0006,000
5810 (sec. credit)5,0002,5002,500

 

Performance quantity100.0

 

Allocation relation
RelationBudget year
Year2013
BudgetBUD

 

SourceDestination
Dimension Type11
DimensionABCABC
Reference UnitKWHKWH
Ledger Account59005020

 

Allocation TypeQuantity
Quantity10.1
Valuated Portionvariable
Cost Category4711/No cost category

 

Calculation

With cost category 4711, the allocation costs are calculated by adding the amounts of ledger accounts 5800 and 5820. This is because they are present within the entered cost category:

(4,000 + 400) / 100.0 * 10.0 = 440.00 

Without cost category 4711, the amounts of L/A 5800, 5820 and 5830 will be taken into account. Secondary credit ledger accounts are always skipped. Finally, the calculated sum is divided by the total performance quantity, and then multiplied by the quantity:

(4,000 + 400 + 10,000) / 100.0 * 10.0 = 1,440.00