<?xml version="1.0" encoding="utf-8"?>
<ManualTopic ID="/baanerp/tf/onlinemanual/000028" xml:lang="en">
   <Header>
      <Title>Deviations</Title>
      <Keyword type="header" order="d1e1942931">
         <Level1>Deviations</Level1>
      </Keyword>
   </Header>
   <AimSection ID="aim_deviations">
      <List>
         <ListIntro>Between the actual and the budgeted amounts in <GUIRef href="/baanerp/tf/cat" role="module">Cost Accounting</GUIRef> and the <GUIRef href="/baanerp/tf/fbs" role="module">Financial Budgeting System</GUIRef>,
		  these deviations may occur:</ListIntro>
         <ListItem>occupation deviation</ListItem>
         <ListItem>consumption deviation</ListItem>
         <ListItem>over-/undercoverage</ListItem>
      </List>
   </AimSection>
   <GeneralSection>
      <SectionTitle>Occupation deviation</SectionTitle>
      <Paragraph>Occupation deviation only applies to full-cost accounting
		systems.</Paragraph>
      <List>
         <ListItem>
            <Paragraph>
               <GUIRef href="/baanerp/tf/domains/fbs.rtyp#quan" role="option">Quantity Based</GUIRef>:</Paragraph>
            <Formula space-and-orientation="indented-estimated">
               <Paragraph>allowed costs - (budgeted performance quantity * total effective rate/surcharge)</Paragraph>
            </Formula>
         </ListItem>
         <ListItem>
            <Paragraph>
               <GUIRef href="/baanerp/tf/domains/fbs.rtyp#amount" role="option">Amount Based</GUIRef>:</Paragraph>
            <Formula space-and-orientation="indented-estimated">
               <Paragraph>allowed costs - (surcharge base amount * effective surcharge)</Paragraph>
            </Formula>
         </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="session">Cost Accounting Parameters (tfcat0100s000)</GUIRef> session).</ListIntro>
         <ListItem>
            <Paragraph>
               <GUIRef href="/baanerp/tf/domains/fbs.rtyp#quan" role="option">Quantity Based</GUIRef> 
               <Link href="/baanerp/tf/glossary/glossary#RefereUnit_tf" role="glossary">reference unit</Link>:</Paragraph>
            <Formula space-and-orientation="indented-estimated">
               <Paragraph>(total budgeted cost surcharge rate - total effective rate/surcharge) * performance quantity</Paragraph>
            </Formula>
         </ListItem>
         <ListItem>
            <Paragraph>
               <GUIRef href="/baanerp/tf/domains/fbs.rtyp#amount" role="option">Amount Based</GUIRef> reference unit:</Paragraph>
            <Formula space-and-orientation="indented-estimated">
               <Paragraph>(total budgeted surcharge - total effective surcharge) * surcharge base amount * 100</Paragraph>
            </Formula>
         </ListItem>
      </List>
      <List>
         <ListIntro>Variable (marginal) cost accounting</ListIntro>
         <ListItem>
            <Paragraph>
               <GUIRef href="/baanerp/tf/domains/fbs.rtyp#quan" role="option">Quantity Based</GUIRef> reference unit:</Paragraph>
            <Formula space-and-orientation="indented-estimated">
               <Paragraph>(variable budgeted cost rate/surcharge effective rate surcharge) * performance quantity</Paragraph>
            </Formula>
         </ListItem>
         <ListItem>
            <Paragraph>
               <GUIRef href="/baanerp/tf/domains/fbs.rtyp#amount" role="option">Amount Based</GUIRef> reference unit:</Paragraph>
            <Formula space-and-orientation="indented-estimated">
               <Paragraph>(variable budgeted surcharge - effective surcharge) * surcharge base amount / 100</Paragraph>
            </Formula>
         </ListItem>
      </List>
      <List>
         <ListIntro>Allowed costs:</ListIntro>
         <ListItem>
            <Paragraph>
               <GUIRef href="/baanerp/tf/domains/fbs.rtyp#quan" role="option">Quantity Based</GUIRef> reference units:</Paragraph>
            <Formula space-and-orientation="indented-estimated">
               <Paragraph>(performance quantity * variable budget cost rate) + fixed budget amount</Paragraph>
            </Formula>
         </ListItem>
         <ListItem>
            <Paragraph>
               <GUIRef href="/baanerp/tf/domains/fbs.rtyp#amount" role="option">Amount Based</GUIRef> reference units:</Paragraph>
            <Formula space-and-orientation="indented-estimated">
               <Paragraph>(surcharge base amount * variable budget cost rate) + fixed budget amount</Paragraph>
            </Formula>
         </ListItem>
      </List>
   </GeneralSection>
</ManualTopic>