Using cost categories
To create cost categories manually:
- Create cost categories in the Cost Categories (tfcat0102m000) session.
- Define the ledger account(s) related to the cost category, in the Ledger Accounts by Cost Category (tfcat0103m000) session.
To create cost categories by importing ledger accounts:
- Start the Cost Categories (tfcat0102m000) session.
- Click or click on the appropriate menu..
Example of imported ledger accounts
| Source | Created cost categories | ||
|---|---|---|---|
| Account | Sublevel | Cost Category | Account by Cost Category |
| 1000 | 1 | ||
| 1001 | 0 | 1001 | 1001 |
| 2000 | 2 | ||
| 2100 | 1 | ||
| 2101 | 0 | 2101 | 2101 |
| 2102 | 0 | 2102 | 2102 |
Example of imported parent ledger accounts
| Source | Created cost categories | ||
|---|---|---|---|
| Account | Sublevel | Cost Category | Account by Cost Category |
| 1000 | - | ||
| 1001 | 10 | 1001 | 1001 |
| 2000 | - | 2000 | 2100 |
| 2100 | 20 | 2100 | 2101, 2102 |
| 2101 | 21 | ||
| 2102 | 21 | ||
Example of Cost calculation using allocation relations
The following is the example of allocation costs that uses a budget year allocation relation. The same budget year allocation relation is applicable to budget period or actual allocation relations.
This data is defined:
| Cost category | 4711 |
| Ledger account | 5800, 5820 |
| Single Dimension Budget per Year | |
| Year | 2013 |
| Budget | BUD |
| Dimension type | 1 |
| Dimension code | ABC |
| Reference unit | KWH |
| Ledger accounts | Total | Variable | Fixed |
| 5820 (primary) | 1,000 | 400 | 600 |
| 5830 (primary) | 20,000 | 10,000 | 10,000 |
| 5800 (sec. debit) | 10,000 | 4,000 | 6,000 |
| 5810 (sec. credit) | 5,000 | 2,500 | 2,500 |
| Performance quantity | 100.0 |
| Allocation relation | |
| Relation | Budget year |
| Year | 2013 |
| Budget | BUD |
| Source | Destination | |
| Dimension Type | 1 | 1 |
| Dimension | ABC | ABC |
| Reference Unit | KWH | KWH |
| Ledger Account | 5900 | 5020 |
| Allocation Type | Quantity |
| Quantity | 10.1 |
| Valuated Portion | variable |
| Cost Category | 4711/No cost category |
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
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