Deviations

The following deviations may occur between actual and budgeted amounts in the Cost Accounting and the Financial Budgeting System:

  • Occupation deviation
  • Consumption deviation
  • Over-/undercoverage
Occupation deviation

Occupation deviation only applies to full-cost accounting systems.

  • Quantity Based:

    allowed costs - (budgeted performance quantity * total effective rate/surcharge)

  • Amount Based:

    allowed costs - (surcharge base amount * effective surcharge)
Consumption deviation

Actual costs - allowed costs

Over/under-coverage

Full cost accounting (set in the Cost Accounting Parameters (tfcat0100s000) session).

  • Quantity Based reference unit:

    (total budgeted cost surcharge rate - total effective rate/surcharge) * performance quantity

  • Amount Based reference unit:

    (total budgeted surcharge - total effective surcharge) * surcharge base amount * 100

Variable (marginal) cost accounting

  • Quantity Based reference unit:

    (variable budgeted cost rate/surcharge effective rate) * performance quantity

  • Amount Based reference unit:

    (variable budgeted surcharge - effective surcharge) * surcharge base amount / 100

Allowed costs:

  • Quantity Based reference units:

    (performance quantity * variable budget cost rate) + fixed budget amount

  • Amount Based reference units:

    (surcharge base amount * variable budget cost rate) + fixed budget amount