| To use cost categories |  |
| Create cost categories manually To create cost categories manually, take the following steps: Create cost categories in the Cost Categories (tfcat0102m000) session. Define the ledger account(s) related to the cost category, in the Ledger Accounts by Cost Category (tfcat0103m000) session. Create cost categlories by importing ledger accounts This method is based on the ledger accounts' sublevel and the parent-child structure. To create cost categories manually, take the following steps: Start the Cost Categories (tfcat0102m000) session. On the Specific menu, click Import Ledger Accounts or click Import Parent Ledger Accounts. All ledger accounts with sublevel zero will be imported and will be created as a cost category realted to the ledger account. Example of imported ledger accounts
Source | Created cost categories
--- | ---
Account | Sublevel | Cost Category | Account by Cost Category
1000 | 1
1001 | 0 | 1001 | 1001
2000 | 2
2100 | 1
2101 | 0 | 2101 | 2101
2102 | 0 | 2102 | 2102
Example of imported parent ledger accounts
Source | Created cost categories
--- | ---
Account | Sublevel | Cost Category | Account by Cost Category
1000 | -
1001 | 1000 | 1001 | 1001
2000 | - | 2000 | 2100
2100 | 2000 | 2100 | 2101, 2102
2101 | 2100
2102 | 2100
Cost calculation of allocation relations The next calculation example of allocation costs uses a budget year allocation relation. The same budget year allocation relation applies to budget period or actual allocation relations. The following data is defined:
Cost category | 4711
Ledger account | 5800, 5820
Single Dimension Budget per Year
Year | 2003
Budget | BUD
Dimension type | 1
Dimension code | ABC
Reference unit | KWH
Ledger accounts | Total | Variable | Fixed
5820 (primary) | 1.000 | 400 | 600
5830 (primary) | 20.000 | 10.000 | 10.000
5800 (sec. debit) | 10.000 | 4.000 | 6.000
5810 (sec. credit) | 5.000 | 2500 | 2.500
Performance quantity | 100.0
Allocation relation
Relation | Budget year
Year | 2003
Budget | BUD
| Source | Destination
Dimension Type | 1 | 1
Dimension | ABC | ABC
Reference Unit | KWH | KWH
Ledger Account | 5900 | 5020
Allocation Type | Quantity
Quantity | 10.1
Valuated Portion | variable
Cost Category | 4711/No cost category
Calculation With cost category 4711, the allocation costs are calculated by adding the amounts of ledger accounts 5800 and 5820. This is because they are present within the entered cost category:
     (4.000 + 400) / 100.0 * 10.0 = 440.00.
Without cost category 4711, the amounts of L/A 5800, 5820 and 5830 will be taken into account. Secondary credit ledger accounts are always skipped. At least the calculated sum is divided by the total performance quantity and multiplied by the quantity:
    (4.000 + 400 + 10.000) / 100.0 * 10.0 = 1.440,00.