<?xml version="1.0" encoding="utf-8"?>
<ManualTopic ID="/baanerp/tf/onlinemanual/000028" xml:lang="en">
	<Header>
		<Title xmlns:ssa="http://www.ssaglobal.com" xmlns:HTML="http://www.w3.org/TR/REC-html40">Deviations</Title>
		<Keyword><Level1>Deviations</Level1>
		</Keyword>
	</Header>
	<GeneralSection><Paragraph>This topic explains the deviations between the actual and the budgeted amounts in the <GUIRef href="/baanerp/tf/cat" role="module">Cost Accounting</GUIRef> module and the <GUIRef href="/baanerp/tf/fbs" role="module">Financial Budget System</GUIRef> module.</Paragraph>
		<List><ListIntro>The following deviations can be distinguished:</ListIntro>
			<ListItem>Occupation deviation</ListItem>
			<ListItem>Consumption deviation</ListItem>
			<ListItem>Over-/undercoverage</ListItem>
		</List>
		<GeneralSection><SectionTitle>Occupation deviation</SectionTitle>
			<Paragraph>Occupation deviation only applies to full-cost accounting systems.</Paragraph>
			<List><ListItem>Quantity based: allowed costs - (budgeted performance quantity x total effective rate/surcharge)</ListItem>
				<ListItem>Amount Based: allowed costs - (surcharge base amount x effective surcharge)</ListItem>
			</List>
		</GeneralSection>
		<GeneralSection><SectionTitle>Consumption deviation</SectionTitle>
			<Paragraph>Actual costs - allowed costs</Paragraph>
		</GeneralSection>
		<GeneralSection><SectionTitle>Over-/undercoverage</SectionTitle>
			<List><ListIntro>Full cost accounting (set in the <GUIRef href="/baanerp/tf/cat/tfcat0100s000" role="guiref">Controlling 2 Parameters (tfcat0100s000)</GUIRef> session).</ListIntro>
				<ListItem><GUIRef href="" role="manual">Quantity Based</GUIRef>
					<Link href="/baanerp/tf/glossary/glossary#RefereUnit.tf" role="glossary">reference unit</Link>: (total budgeted cost surcharge rate - total effective rate/surcharge ) x performance quantity</ListItem>
				<ListItem><GUIRef href="" role="manual">Amount Based</GUIRef> reference unit: (total budgeted surcharge - total effective surcharge) x surcharge base amount x 100</ListItem>
			</List>
			<List><ListIntro>Variable (marginal) cost accounting</ListIntro>
				<ListItem><GUIRef href="" role="manual">Quantity Based</GUIRef> reference unit: (variable budgeted cost rate/surcharge effective rate surcharge) x performance quantity</ListItem>
				<ListItem><GUIRef href="" role="manual">Amount Based</GUIRef> reference unit: (variable budgeted surcharge - effective surcharge) x surcharge base amount/ 100</ListItem>
			</List>
			<List><ListIntro>Allowed costs:</ListIntro>
				<ListItem>Quantity based reference units: performance quantity x variable budget cost rate + fixed budget amount</ListItem>
				<ListItem>Amount based reference units: surcharge base amount x variable budget cost rate + fixed budget amount</ListItem>
			</List>
		</GeneralSection>
	</GeneralSection>
</ManualTopic>
