| # Function: Cost analysis In this function, all activities that are required to analyze the actual cost are carried out. Actual costs are calculated and allocated based on the predefined allocation relations. Allowed costs and deviations are automatically derived, based on budgeted and actual figures. The actual allocations and deviations can be posted to the general ledger. You can integrate the calculated operation rates and surcharges into CPR and PCS. As a result, the cost of products can be calculated, reviewed, and updated. Variant process cost analysis (code: MCS02a) With this process, you can import actual figures from the general ledger and hours accounting. The performed activity quantities can be imported from various logistical activities, such as sales orders. Costs and permitted deviations are derived automatically, based on budgeted and actual figures. After you calculate the operation rates and surcharges, based on the actual figures, you can integrate them into product cost management. The actual allocation results can be posted to the general ledger. Operations included in this variant are: Define/analyze actual: (import) actual performance, import actual costs from GLD, allocation relations, retrograde calculation, price iteration, integration of iteration results, finalize transactions, actual cost by reference unit or dimension, and print actual cost allocation sheet. Process allowed costs and deviations: review allowed costs and deviations, post uncharged costs, and finalize transactions. Integrate actual operation rates. Integrate actual surcharges. Cost calculation standard products: calculate cost and valuation prices, actualize or delete cost calculation, and calculate sales prices by item. Assumptions: You do not use activity-based costing, so you do not use consumption rules for allocation relations. IT support: LN Financials, Cost Accounting LN Financials, Financial Budgeting System Variant process: Cost analysis, activity based costing (ABC) (code: MCS02b) With this process, you can import actual figures from the general ledger and hours accounting. You can import the performed activity quantities from various logistical activities, such as sales orders. The allowed costs and deviations are derived automatically, based on budgeted and actual figures. After you calculate the operation rates and surcharges based on the actual figures, you can integrate the figures into product cost management. The actual allocation results can be posted to the general ledger. Operations included in this variant are: Maintain actuals: import actual performance, import actual costs from general ledger. Perform allocation and iteration: generate allocation relations with consumption rules, allocation relations, retrograde calculation, price iteration, and integration of iteration results. Maintain bill of activities: generate bill of activities, bill of activities, and print activity results. Actual cost by reference unit. Integrate actual operation rates. Integrate actual surcharges. Cost calculation standard products: calculate cost and valuation prices, actualize or delete cost calculation, and calculate sales prices by item. Assumptions: You use activity based costing (ABC) and, therefore, you use consumption rules for allocation relations. IT support: LN Financials, Cost Accounting LN Financials, Financial Budgeting System |