With CKL’s Cost Accounting module for Microsoft Dynamics 365 Business Central, you can precisely monitor your finances thanks to individual settings.
Cost and Performance Accounting is our add-on for Microsoft Dynamics 365 Business Central. We have designed it as an intuitive cost control tool for in-house evaluation and analysis: It provides you with quick and clear information about the revenues and costs of operation. As a dual-accounting system for classic financial accounting, this platform is available for classic operational accounting.
Classic questions about profit centres – from billing, multi-level contribution margin accounting and cost unit considerations after allocation of overheads, to the classic cost allocation sheet – can be answered in detail, analysed and considered separately.
Cost and performance accounting is suitable for trading, service and production companies depending on the setup.
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Cost Centre Accounting
Cost centre accounting provides the basic functions of company cost accounting. As an important basic function, a consistent breakdown into fixed and variable cost components is possible. This can be supported by saving fixed amounts or percentage values for the respective cost categories. In cost centre accounting, basic functions such as cost allocation sheets, transfers and cost rate formation are processed. Cost centre accounting also forms the basis for determining the overhead rates for profit performance accumulation. Cost category plan Irrespective of whether you want to keep an individual cost category plan or a cost category plan corresponding to the G/L account plan, the structure is fully configurable. G/L accounts are linked to the cost categories in cost centre accounting. Cost accounting primarily obtains data from the Financial Accounting module and, if required, quantity data from the Production module. Optionally, the transfer can take place automatically for each posting or can be started manually if required.
Reference values do not just represent performance units, they also have additional functions. Reference values are linked to allocation rates and, if required, units in production. For example, a term of reference of the type hour can be defined with various hourly rates per cost centre and as needed with production units or resources. Definition of terms of reference can occur at three levels. On the first level, the cost rates are determined per term of reference (e.g. kWh, hour). In the second step, the cost rates of a term of reference can then be allocated to any cost centres. The final step includes the option to define the period of validity of these cost rates flexibly. Different billing rates per period are taken into account in this regard.
Highlights of Cost Centre Accounting:
- Establishment of the cost category plan from the real accounts or individual set-up
- Separation between fixed and variable amount proportions
- Storage of fixed amounts or percentage shares in the cost category
- Administration of as many dimensions/reporting indicators as required with every entry
- Optional automatic incorporation of the cost and performance entries from other modules
- Reference value for managing performance entries
- Incorporation of flexible performance types with the help of reference values (such as number of employees,
- Number of quotations/orders, number of requests/orders, number of stock movements)
- Filing of the settlement rates with the reference value
- Application of the original value of the service origin as a settlement rate
- Definition of standard allocation keys, e.g. using the step-ladder method with distribution according to ratio, service, or reference cost category, quantity x cost ratio with settlement rate, the ratio of budget values
- Repeating imputed recurring entries
- Budgets of cost centre accounting with integration of dimensions
- Quantity budgets
- Budget structure with differentiation of fixed and variable amounts
- Budget link to Financial Accounting (bidirectional)
- Posting of budget values as actual values
- Budget creation using plan assessments
- Export and import function to/from Excel
- Administration of analysis views for detailed evaluation of multidimensional basis and to present target-actual comparisons
- Linking of analysis views with account schemes
- Detailed evaluations (e.g. cost category sheets, cost allocation sheet by cost centre/period, target/actual comparisons)
- Simple deletion of cost category entries per journal after incorrect entries
Highlights of cost unit accounting:
- As many cost units as required
- Separation between fixed and variable amount proportions
- Optional automatic incorporation of cost and service postings
- As many contribution margin levels as required
- Performance journal in connection with reference values and allocation for purchased items
(quantity), produced items (quantity), sold items (quantity)...
- Internal cost allocation
- Set up of as many overhead calculation schemes as required
- Internal cost allocation with original values from the cost origin
- Offsetting of cost objects to cost objects
- Calculation of overhead surcharges for crediting to cost centre accounting
- Creation of cost object budgets with fixed and variable (quantity-based) budgets
- Export and import of budget data into Excel
- Budget link to Financial Accounting (bidirectional), including from Merchandise Management (item budgets)
- Set up of as many analysis viewpoints as required for actual and budget data
- Imputed recurring entries
- Simple deletion of cost unit account entries per journal after incorrect postings
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Multi-level contribution margin accounting
Which cost units are profitable, and with which products do I earn money? For the final costing of products, do you require an exact final costing and a contribution margin calculation from DB1 to DB4?
Internal cost allocation (ICA)
Profit-centre-based income statements are standard in modern controlling. Distribute overheads and offset services beyond cost centres and cost units. Create your allocations and divide them into fixed and variable costs in production.
Evaluate up to 8 dimensions within cost accounting
Are the cost centre and cost unit within operating accounting not enough for you? Then create a contribution margin calculation per product, project, order or customer! Define additional dimensions flexibly and evaluate them separately.
Cost accounting and controlling with Power BI, Power Pivot and JetReports (Excel)
Would you like to graphically process and visualise your figures? Jet Reports, Power Pivot and Power BI can help. Predefined templates for these evaluation tools are included.
CKL cost and performance calculation compared to the standard in Microsoft Dynamics 365 Business Central
Take a look at our product comparison and learn how CKL Cost Accounting has enhanced the standard in Microsoft Dynamics 365 Business Central with innovative features to make you more successful with your business.
Product comparison as .pdf file for printing
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