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<ManualTopic ID="/baanerp/tg/ebm/ff/ff002230" xml:lang="en">
   <Header>
      <Title>Function: Cost analysis</Title>
      <Keyword type="header" order="d1e1945412">
         <Level1>Cost analysis</Level1>
      </Keyword>
   </Header>
   <GeneralSection>
      <Paragraph>In this function, all activities that are required to analyze
		the actual cost are carried out.</Paragraph>
      <Paragraph>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.</Paragraph>
   </GeneralSection>
   <GeneralSection>
      <SectionTitle>Variant process cost analysis (code: MCS02a)</SectionTitle>
      <Paragraph>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.</Paragraph>
      <Paragraph>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.</Paragraph>
      <List>
         <ListIntro>Operations included in this variant are:</ListIntro>
         <ListItem>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.</ListItem>
         <ListItem>Process allowed costs and deviations: review allowed costs and
		  deviations, post uncharged costs, and finalize transactions.</ListItem>
         <ListItem>Integrate actual operation rates.</ListItem>
         <ListItem>Integrate actual surcharges.</ListItem>
         <ListItem>Cost calculation standard products: calculate cost and
		  valuation prices, actualize or delete cost calculation, and calculate sales
		  prices by item.</ListItem>
      </List>
      <List>
         <ListIntro>
            <GUIRef href="" role="manual">Assumptions:</GUIRef>
         </ListIntro>
         <ListItem>You do not use activity-based costing, so you do not use
		  consumption rules for allocation relations.</ListItem>
      </List>
      <List>
         <ListIntro>
            <GUIRef href="" role="manual">IT support:</GUIRef>
         </ListIntro>
         <ListItem>LN Financials, Cost Accounting</ListItem>
         <ListItem>LN Financials, Financial Budgeting System</ListItem>
      </List>
   </GeneralSection>
   <GeneralSection>
      <SectionTitle>Variant process: Cost analysis, activity based costing (ABC)
		(code: MCS02b)</SectionTitle>
      <Paragraph>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.</Paragraph>
      <List>
         <ListIntro>Operations included in this variant are:</ListIntro>
         <ListItem>Maintain actuals: import actual performance, import actual
		  costs from general ledger.</ListItem>
         <ListItem>Perform allocation and iteration: generate allocation relations
		  with consumption rules, allocation relations, retrograde calculation, price
		  iteration, and integration of iteration results.</ListItem>
         <ListItem>Maintain bill of activities: generate bill of activities, bill
		  of activities, and print activity results.</ListItem>
         <ListItem>Actual cost by reference unit.</ListItem>
         <ListItem>Integrate actual operation rates.</ListItem>
         <ListItem>Integrate actual surcharges.</ListItem>
         <ListItem>Cost calculation standard products: calculate cost and
		  valuation prices, actualize or delete cost calculation, and calculate sales
		  prices by item.</ListItem>
      </List>
      <List>
         <ListIntro>
            <GUIRef href="" role="manual">Assumptions:</GUIRef>
         </ListIntro>
         <ListItem>You use activity based costing (ABC) and, therefore, you use
		  consumption rules for allocation relations.</ListItem>
      </List>
      <List>
         <ListIntro>
            <GUIRef href="" role="manual">IT support:</GUIRef>
         </ListIntro>
         <ListItem>LN Financials, Cost Accounting</ListItem>
         <ListItem>LN Financials, Financial Budgeting System</ListItem>
      </List>
   </GeneralSection>
</ManualTopic>