Cost categories

Cost categories

• Description
• Functionality
• Related topics
• Technical documentation

Description

Cost types are part of cost accounting alongside cost centres and cost units. Cost elements can be assigned to a higher-level account in financial accounting (P&L account) and then serve to make accounting evaluations clearer and not to inflate the accounts unnecessarily. Such cost elements belong in the structure of the profit and loss account.

In addition, allocation cost types can also be defined, which are only posted via cost and activity postings and are thus neutral to financial accounting.

Cost elements are only posted if the corresponding setting has been made in the client under cost accounting/cost element accounting.

Functionality

• Input window
• Conditional cost centre assignment
• Check structure
• Option window
• List window
• Selection window
• Wizzard Cost Elements Settings

Input window

This window is used to maintain cost elements. You can select a cost element by entering the desired number in the Number field and confirming with RETURN. If you want to call up the list window, you can select the menu item "Search".

Click on 'New' in the cost element frame to create new cost elements or double-click on already listed cost elements.

Finally confirm with 'OK' and click on 'New' to create new cost types, otherwise close.

Menu

Menu item	Description
Edit	-
Create new cost element	Create new cost element
Save cost element	The changes in the opened cost type are saved.
: Delete cost element	The opened cost type is deleted without prompting.
: Account balances	Call up balance window
: Notes	Here notes can be created and viewed for the opened cost type.
: Validity	Set validity. Please note that the validity of an account is checked during posting with regard to the (start of the) period(s) posted to.
Close	Close window
Search	Call up list window

Toolbar

Icon	Description
	Create new cost type
	Save cost type
	Delete cost element
	Call up balance window
	Create/edit notes
	Set validity

Fields

Field	Description
Master data
: Number	Cost element number
: designation	Cost element designation
: description	Description of the cost element
Cost type	Indication whether the cost element is a purely fixed or a purely variable cost. This field can also remain empty for mixed cost elements.
: Financial accounting	the following information controls the transfer of a cost posting to financial accounting
: : allocation cost element	The cost element is a pure allocation cost element and is not posted to in financial accounting. Postings can only be made via cost and activity postings.
: : P&L account	If the cost element is posted within financial accounting, the values are automatically transferred to the P&L account specified here as well. Example of allocation (here DATEV account frame SKR04): 6000 Wages and salaries (P&L account must be created) 5000 Expenditure on raw materials and supplies (P&L account must be created)
: Cost unit	the following information controls the recording of a cost posting in the accounting system
: : Permitted	This cost element can also be used to make parallel postings to a cost object
: : Compulsion	A cost object must always be posted to in parallel with this cost element
: : if no cost centre	A cost object must always be posted to in parallel with this cost element if no cost centre is otherwise specified
: Cost centre	the following information controls the recording of a cost posting in the accounting system
: : Public	Indication of whether this cost element is publicly visible in the cost centre evaluation per organisation chart
: : Permitted	This cost element can also be used to make parallel postings to a cost centre
: : Compulsion	A cost centre must always be posted to in parallel with this cost element
: : if no cost unit	A cost centre must always be posted to in parallel with this cost element if no other cost object is specified
: : Fixed cost centre : : Conditional cost centre	If the specification of a cost centre is permitted, a cost centre can be specified here. This can be the assignment of a single, fixed cost centre, or the assignment is defined by means of rules. In the latter case, the text of the button changes to "Bedg. Cost centre" for "Conditional cost centre assignment". Depending on which text is shown in the button, the context menu is different Context menu Description Fixed cost centre : : Select cost centre The selection window for cost centres opens. : : Change fixed cost centre assignment to conditional assignment. The cost centre assignment is changed to a conditional assignment. The assignment window then opens in which the conditions can be specified. Conditional cost centre : : Maintain conditional cost centre table The table with the rule-based cost centre assignments is called up : : Change conditional cost centre assignment to fixed assignment If there is only one entry left in the table, it can be converted back into a single, fixed allocation
Characteristics
: List	List of attributes
Chart of accounts
: list	List of charts of accounts

Buttons

Button	Description
Features
Create	A local attribute is created: Preset, Calculated, Conditional.
Insert	A global attribute is selected and inserted
Remove	The attribute selected in the list is removed
Chart of accounts
Insert	The selection window for classification terms is opened
Remove	The entry selected in the list is removed
Action
Back	The window closes without saving any changes. If you want to save the changes, you must press the "Save" button.
Delete	The displayed cost element is deleted.
New	The input window is cleared.
Save	Changes to the cost type are saved. If no changes have been made, the button is locked.

Conditional cost centre assignment

Use this window to maintain the rules and cost centers for the conditional assignment of cost centers. Right-clicking opens the context menu below to insert or remove cost centres.

Double-click on an entry to maintain the condition. The cost centre that applies first in the table is then always used for a booking. If none of the entered assignments apply, no cost centre is taken over into the entry.

A condition can, for example, read as follows: var(cyberEnterprise).uniqueID="001", in order to achieve a separation by client.

Context menu

Selection	Description
Insert cost centre	Selection of the structure to be checked
Remove cost centre	Listing of the accounts which are not included in the selected structure.

Check structure

Serves to check structures/order terms for completeness.

Fields

Field	Description
Structure	Selection of the structure to be checked
List	Listing of the accounts which are not included in the selected structure.

List window

Used to list the cost types.

Menu

Menu item	Description
Edit	-
: Search	-
: : Perform multiple search	Perform multiple search: All fields marked in blue are included in this search. With the multiple search it is possible to search for several criteria at the same time.
: : Reset list	Reset cost element list
: Create new cost element	Create new cost element
: Edit cost element	The selected cost type is opened in the input window.
: Delete cost element	One or more selected cost types are deleted without prompting.
: FiBu account	The balance window is called up for the selected cost element.
: cost element	-
: : Set cost element settings	Select several cost elements and choose this menu item to edit the settings of the selected cost elements in one.
: : Check chart of accounts	Check budget in new window
: Notes	The editing window for notes is opened for the cost element selected in the list
: Validity	Opens the validity window of the selected cost type. Here the object can be set to invalid or provided with an exchange object.
Copy to clipboard	Copy list with cost types to the clipboard
Close	Close window
Options	Call up the option window

Toolbar

Symbol	Description
	Perform multiple search: All fields marked in blue are included in this search. With the multiple search it is possible to search for several criteria at the same time.
	Reset cost element list
	Create new cost element
	Edit cost element
	Delete cost element
	Output the cost balances of the cost element per fiscal year and subordinate periods.
	Create/edit notes for the cost element selected in the list.
	Set Validity. Please note that when posting, the validity of a cost element is checked in relation to (the start of) the period posted to.
	Copy to clipboard

Search fields

Field	Description
FiBu	Number of the profit and loss account assigned in the financial accounting
Number	Number of the cost element account
Designation	Designation of the cost element account
Description	Description of the cost element account

Buttons

Button	Description
Filter
Search	Perform multiple searches: All fields marked in blue are included in this search. With the multiple search it is possible to search for several criteria at the same time.
List
Advanced search	Call up advanced search
Action
Back	The window is closed.
Delete	The selected cost type is deleted.
New	An empty input window opens.
Edit	The current cost type is displayed in the input window.

Selection window

This window is used to select a cost type.

Menu

Menu item	Description
Edit	-
: Search	-
: : Perform multiple search	Perform multiple search: All fields marked in blue are included in this search. With the multiple search it is possible to search for several criteria at the same time.
: : Reset list	Reset cost element list
: Close	Close window
Options	Call up options window

Toolbar

Icon	Description
	Perform multiple searches: All fields marked in blue are included in this search. With the multiple search it is possible to search for several criteria at the same time.
	Reset cost element list

Search fields

Field	Description
FiBu	Number of the P&L account assigned in financial accounting.
Number	Number of the cost element account
Designation	Designation of the cost element account
Description	Description of the cost element account

Buttons

button	Description
Filter
Search	Perform multiple searches: All fields marked in blue are included in this search. With the multiple search it is possible to search for several criteria at the same time.
List
Advanced search	Call up advanced search
Action
Back	The selection is cancelled.
Select	The selected cost type is accepted.

Options window

Menu

Menu item	Description
Edit	-
: Set default settings	All settings are reset

Fields

Field	Description
Validity	Options for validity
: With exchange object	Also displays objects that replace objects in the invalid period
: Without exchange object	Does not display objects that replace objects in the invalid time period.
Valid cost elements	Only valid objects are displayed.
All cost categories	All objects are displayed - valid and invalid.

Buttons

button	Description
Back	Close window
Apply	The settings are saved and the window is closed.

Wizzard Cost Elements Settings

With this wizard, settings can be set for a group of selected cost elements in one.

The checkboxes in front of the groups "Financial accounting", "Cost units" and "Cost centres" can be used to show or hide the data fields. Hidden data fields are not changed in the cost elements by the Wizard.

Fields

Field	Description
: Financial accounting	the following information controls the transfer of a cost posting to financial accounting
: : Allocation cost type	The cost element is a pure allocation cost element and is not posted to in financial accounting. Postings can only be made via cost and activity postings.
: : P&L account	If the cost element is posted within financial accounting, the values are automatically transferred to the P&L account specified here as well. Example of allocation (here DATEV account frame SKR04): 6000 Wages and salaries (P&L account must be created) 5000 Expenditure on raw materials and supplies (P&L account must be created)
: Cost unit	the following information controls the recording of a cost posting in the accounting system
: : Permitted	This cost element can also be used to make parallel postings to a cost object
: : Compulsion	A cost object must always be posted to in parallel with this cost element
: : if no cost centre	A cost object must always be posted to in parallel with this cost element if no cost centre is otherwise specified
: Cost centre	the following information controls the recording of a cost posting in the accounting system
: : public	Indication of whether this cost element is publicly visible in the cost centre evaluation per organisation chart
: : Permitted	This cost element can also be used to make parallel postings to a cost centre
: : Compulsion	A cost centre must always be posted to in parallel with this cost element
: : if no cost unit	A cost centre must always be posted to in parallel with this cost element if no other cost object is specified
: : Fixed cost centre : : Bedg. Cost centre	If the specification of a cost centre is permitted, a cost centre can be specified here. This can be the allocation of a single, fixed cost centre, or the allocation can be defined by means of rules. In the latter case, the text of the button changes to "Bedg. Cost centre" for "Conditional cost centre allocation". Depending on which text is shown in the button, the context menu is different Context menu Description Fixed cost centre : : Select cost centre The selection window for cost centres opens. : : Change fixed cost centre assignment to conditional assignment. The cost centre assignment is changed to a conditional assignment. The assignment window then opens where the conditions can be set. Cond. Cost centre : : Maintain conditional cost centre table The table with the rule-based cost centre assignments is called up : : Change conditional cost centre assignment to fixed assignment If there is only one entry left in the table, it can be converted back into a single, fixed allocation

Related topics

• Index

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Technical Documentation

• Implementation
• Quality assurance
• Cost types Provider module
  • Cost types editing app
  • Cost elements list app
  • Cost types selection app

Cost elements provider module

Module name

cxCostType.mod

Classes

CX_COST_TYPE

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.

Received messages

Message	Parameters	Function	Security
COST_TYPE_CHANGED	Cost element object	Cost type was changed
COST_TYPE_CREATED	Cost element object	Cost element was created
COST_TYPE_DELETED	Cost element object	Cost element was deleted

Sent messages

Message	Parameters	Function	Receiver module
EDIT_COST_TYPE	NULL or cost element object	Call up the input window for cost types	Cost type editing app

Cost type editing app

Module name

costTypeEdit.app

Classes

CX_COST_TYPE

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.

Received messages

Message	Parameters	Function	Security
COST_TYPE_CHANGED	Cost element object	Cost element was changed
COST_TYPE_CREATED	Cost element object	Cost element was created
COST_TYPE_DELETED	Cost element object	Cost element was deleted
EDIT_COST_TYPE	NULL or cost element object	Call up input window for cost types
GENERAL_LEDGER_CHANGED
GENERAL_LEDGER_CREATED
LOAD_COST_TYPE		Import cost elements

Sent messages

Message	Parameters	Function	Receiver module
COST_TYPE_CHANGED	Cost element object	Cost element was changed
COST_TYPE_CREATED	Cost element object	Cost element was created
COST_TYPE_DELETED	Cost element object	Cost element was deleted
EDIT_COST_TYPE	NULL or cost element object	Call up the input window for cost elements	Cost type editing app
EDIT_VALIDITY_BY_DATE
LIST_COST_TYPE		Call up list window for cost types	Cost type list app
SELECT_COSTS_BALANCES
SHOW_PREVIEW	Widget	Print Preview	Print Preview

Cost element list app

Module name

costTypeList.app

Classes

CX_COST_TYPE

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.

Received messages

Message	Parameter	Function	Security
COST_TYPE_CHANGED	Cost type object	Cost element was changed
COST_TYPE_CREATED	Cost type object	Cost element was created
COST_TYPE_DELETED	Cost type object	Cost element was deleted
LIST_COST_TYPE	Collection cost type objects or NULL	Call up list window for cost elements

Sent messages

Message	Parameters	Function	Receive module
EDIT_COST_TYPE	NULL or cost type object	Call up input window for cost elements	Cost element editing app

Cost element selection app

Module name

costTypeSelect.app

Classes

CX_COST_TYPE

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.

Received messages

Message	Parameters	Function	Security
COST_TYPE_CHANGED	Cost element object	Cost element was changed
COST_TYPE_CREATED	Cost element object	Cost element was created
COST_TYPE_DELETED	Cost element object	Cost element was deleted
SELECT_COST_TYPE	Collection cost element objects or NULL, recipient of the response	Call up selection window for cost elements

Sent messages

Message	Parameters	Function	Receiver module
COST_TYPE_SELECTED	Cost element object, receiver	Cost element was selected
EDIT_COST_TYPE	NULL or cost element object	Call up input window for cost types	Cost type editing app