- | # 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