| # Cost Accounting Cost Accounting provides cost analysis and cost allocation functionality on a detailed and summarized level. Cost Accounting registers, handles, and monitors all actual amounts and performance quantities necessary for controlling costs by dimension. Cost accounting calculations result in actual rates and surcharges. 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 |