| Deviations |  |
| This topic explains the deviations between the actual and the budgeted amounts in the Cost Accounting module and the Financial Budgeting System module. The following deviations can be distinguished: Occupation deviation Consumption deviation Over-/undercoverage Occupation deviation Occupation deviation only applies to full-cost accounting systems. Quantity based: allowed costs - (budgeted performance quantity x total effective rate/surcharge) Amount Based: allowed costs - (surcharge base amount x effective surcharge) Consumption deviation Actual costs - allowed costs Over-/undercoverage Full cost accounting (set in the Cost Accounting Parameters (tfcat0100s000) session). Quantity Based reference unit: (total budgeted cost surcharge rate - total effective rate/surcharge ) x performance quantity Amount Based reference unit: (total budgeted surcharge - total effective surcharge) x surcharge base amount x 100 Variable (marginal) cost accounting Quantity Based reference unit: (variable budgeted cost rate/surcharge effective rate surcharge) x performance quantity Amount Based reference unit: (variable budgeted surcharge - effective surcharge) x surcharge base amount/ 100 Allowed costs: Quantity based reference units: performance quantity x variable budget cost rate + fixed budget amount Amount based reference units: surcharge base amount x variable budget cost rate + fixed budget amount |