Cost centre evaluation (per organisation chart)
Description
Cost centres can be directly subordinated to other cost centres, the entire structure is called an organisation chart. This module displays for each node of the organisation chart the current costs and planned costs (with variance in %) of the selected posting period (period costs) and the cumulative costs and cumulative planned costs (with variance in %) from the beginning of the fiscal year belonging to the posting period up to the specified accrual period - or optionally up to the end of the corresponding fiscal year. A period range can also be specified as the current posting period, e.g. for a quarterly evaluation.
Costs can be posted to cost centres via financial accounting, via cost/service postings and via goods storage or removal. When goods are put away or removed from storage, they are posted for withdrawals for or receipts from cost centres together with the allocation cost element for storage stored in the client.
If several company codes are assigned to a client, the cost centre evaluation can be called up for individual or cumulative for several company codes at the same time.
This module can be called up for all cost centres in general (Controlling) or only for users who are responsible for cost centres. In the latter case, this user can only call up the costs of his and the subordinate cost centres. However, the costs themselves are only displayed to a limited extent, as they are only those costs whose cost elements are public.
Both the controlling department and the cost centre managers can delegate an evaluation for a specific cost centre to any user using the functionality of saved lists. Even in this case, the evaluation can only be run to a limited extent for the cost centre (and its subordinate cost centres) once it has been transferred, it corresponds to the usage rights of a cost centre manager.
Functionality
The left part of the window displays the selected organisation chart. Depending on how far this tree is expanded, the costs are displayed in the right part of the window.
If this module is called up from the main menu, the top node(s) of the organisation chart is (are) displayed. When this module is called from the cost center balance application, the calling cost center is pre-selected.
The tree structure can be expanded to display the subordinate cost centre nodes. From the left tree structure, you can also drop any node into the "Organigram" field (Drag&Drop), whereby it can be selected as the "top" node again. Then - only from this node on - the costs are displayed in the right list.
| Symbol | Description |
|---|---|
 | When all presets are set as desired, the cost centre costs are listed |
 | Easy to print the list |
 | Save the current list. You can call up saved lists via the module. A list called up in this way has only limited rights of use (see above in the description of this module) |
 | Copy the list to the clipboard |
| Field | Description | ||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Organization Chart | Selection of the organisation chart to be listed. The organigram itself is shown in the left half of the window. The validity of the cost centres is determined by the selected posting period, i.e. if a structure node contains invalid cost centres - with reference to the selected posting period - these are not output. If individual structure nodes are created using  opened and then closed again, the structure remains "open" internally, i.e. the evaluation also shows substructures that have been opened once. To avoid this, the entire window must be closed and then opened again | ||||||||||||||||||||
| Posting period | The first time the mask is opened, the posting periods of the current fiscal year are displayed. The current posting period is pre-selected. By pressing the "Posting period" button you can select previous financial years. | ||||||||||||||||||||
| to | Option to specify the period to be evaluated as a range, e.g. to make a quarterly evaluation | ||||||||||||||||||||
| If the option "to" can be selected, the end of the period range is entered here | |||||||||||||||||||||
| Output planned costs | Show or hide planned costs and variance columns | ||||||||||||||||||||
| Domains | This group is only visible if domains have been set up for financial accounting accounts within the clients | ||||||||||||||||||||
| List | List of established domains. The domains assigned to the logged on client are automatically preselected. However, other or several domains can be selected simultaneously (consolidation) | ||||||||||||||||||||
| Company codes | If a posting to company codes is planned for the client, you can also have the account evaluation output for individual or several company codes. If one or more company codes are selected, then you can specify in the next field "deduct" whether the values of the selected company code(s) should be deducted from the client, i.e. you receive a cost centre evaluation of the client (including any additionally selected domains) without the values of the selected company code(s) | ||||||||||||||||||||
| Accumulated values | - | ||||||||||||||||||||
| : End of period | Cumulation of costs from the beginning of the financial year to the end of the selected accounting period. | ||||||||||||||||||||
| : End of financial year | Accumulation of costs over the entire financial year. | ||||||||||||||||||||
| List | By double-clicking an entry, the module for displaying all documents of the selected cost centre node is called up for the selected cost centre. If you have selected a single cost centre, a context menu opens with the right mouse button to call up the cost centre balances or to display all documents of the selected cost centre node (as with double click). The documents are collected across all sub-nodes. If the option for listing cost elements has been selected and several cost elements are selected in the list, a context menu opens with the right mouse button to display the column totals for the selected cost elements | ||||||||||||||||||||
| List structure |
|
Option window
All settings for the evaluation can be made here.
| Menu item | Description |
|---|---|
| Edit | - |
| : Set default settings | all changed settings are reset to the default settings |
| Field | Description |
|---|---|
| Cost centre values | |
| Cost centres: Total costs | All costs posted to the cost centres from financial accounting and - if the above option "without allocation cost elements" was not selected - also all costs of cost and activity accounting are output |
| Total public cost elements | Only the costs of public cost elements are output (e.g. without the cost elements for personnel costs). With this selection, differences between the plan costs and the cost centres can result in total plan costs on those cost centres whose plan costs have not been fully allocated to cost elements (see also option "without allocation cost elements"). |
| without allocation cost types | The costs of an issued cost centre only take into account the costs that were posted via financial accounting, i.e. without those cost elements that can be posted via cost and activity postings. With this selection, differences between the plan costs and the cost centres can result in total plan costs on those cost centres whose plan costs have not been fully allocated to cost elements (see also option "Total public cost elements"). |
| only output costs of the cost centre itself | with this option, only the costs of one cost centre per line will be displayed, without adding up the costs of subordinate cost centres |
| List of cost types/planning groups | Below the cost centres, the posted, public cost types and/or allocation cost types are also listed. Within the framework of planned cost accounting, planned costs can be assigned to cost centres at the level of structure nodes (of evaluation groups for cost elements). These structure nodes are then also listed. |
| List cost types | This group is only visible if the field "Output cost elements" has been selected |
| : list expense accounts | Expense accounts and their totals are listed |
| : List income accounts | Income accounts and their totals are listed |
| : List types of billing costs | Billing cost types and their totals are listed. This option can only be selected if allocation cost elements are to be included in the cost centre values (see above) |
| : group by order | The cost elements to be listed are not output individually, but grouped according to the structure selected in the lower field (classification key) |
| Structure | Button for selecting the classification key, according to which the cost elements to be listed are to be output in groups |
| : | List of order terms. The list is automatically filled with evaluation groups of the type "Balance sheet framework", "P&L", "BWA" and "TAS cost elements special evaluation". |
| List grouped cost elements | If cost elements are initially output in groups, the cost elements belonging to a group (a structure node) can still be output additionally |
| List non-grouped cost elements | If the above selection has been made to list grouped cost elements, it is possible to display the ungrouped cost elements with their own "empty" cost element group: this gives you a display of ALL cost elements including the grouping |
| button | Description |
|---|---|
| OK | The settings are saved and the window is closed. |
Related topics
Technical documentation
Cost centre evaluation
Module name
ccacbstr.mod
Classes
Security
In addition to restricting access rights via the class and its data fields, the module can be restricted in its use via some of the received messages.
| Message | Parameters | Function | Security |
|---|---|---|---|
| COSTS_CENTER_BALANCES_STRUCTURE |
Sent messages
| Message | Parameters | Function |
|---|---|---|
| SELECT_BUSINESS_YEAR | ||
| SELECT_STRUCTURE | ||
| SELECT_COSTS_BALANCES | ||
| SELECT_COSTS_LOGGINGS | ||
| COPY_TO_CLIPBOARD |
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