Cost Unit Accounting
Cost Unit Accounting is a module which allows you to set up multi-level contribution margin analyses. The module is primarily intended to be used for cost unit period accounting. Thanks to the seamless integration of charging processes into the Cost Centre Accounting area, meaningful contribution margin levels can be used with fixed cost coverage. You can use CKL Cost Unit Accounting to determine the level at which costs have been incurred for a specific product or service. This can be both for individual product units as well as for the total quantity of a product type generated and sold within an accounting period. Prime cost analyses and multilevel direct costing are possible by using variable cost account schedules.
Cost unit chart of accounts
Irrespective of whether you want to keep an individual cost unit chart of accounts or use the G/L chart of accounts, you can freely configure it according to your specific needs. Your G/L accounts are linked with the cost unit accounts provided in the Cost Unit Accounting area.
Cost account schedule
In CKL Cost Unit Accounting, you can also use your own analyses analogously to the account schedule of the General Ledger module. You can retrieve the required data from cost unit quantities and cost unit postings. A link with analysis views enables you to display multidimensional analyses , e. g. by cost unit groups, profit centres or by segments, such as regional approaches.
By using dimensions, you can precisely group posting information for detailed cost analyses. Dimensions are available across all modules. Postings with the Cost Unit dimension are considered with further dimensions in Cost Unit Accounting.
The Cost Unit Accounting area is primarily supplied with data (direct costs) from the General Ledger module as well as with quantity data from the Manufacturing module, if required. The transfer of data can be done automatically or manually for each posting. Overhead costs of the cost centres are cleared by using overhead settlements and/or allocations.
By setting up various calculation schemes, you can view and analyse the cost units as well as your business from various perspectives. The calculation scheme can be structured according to specific needs by using the required surcharges for the direct costs.
If performances can be directly allocated to a cost unit, you can post them in connection with the corresponding reference value by using the relevant cost centre.
In the Cost Unit area, you can specify detailed budgets and distribute them with different amounts or equally to the periods. You can export them to Excel for further processing and then re-import them to the Cost Unit area.
Features of the Cost Unit Accounting
- Use of diverse number of cost units
- Division into fixed and variable amount parts
- Option to automatically consider cost and performance postings
- Any number of contribution margin levels
- Performance recording in combination with a reference value and charge rate
- Internal performance accounting
- Setup of an unlimited number of overhead calculation schemes
- Calculation of overhead surcharges for crediting to the Cost Centre Accounting
- Creation of cost unit budgets with fixed and variable (quantity based) budgets
- Export/import of budget data to/from Excel
- Copying budget to the General Ledger
- Setup of any number of analysis views required for actual and budget data
- Calculatory recurring postings
Analysis views in CKL Cost and Performance Accounting
Analysis views can be created based on the dimensions posted in CKL Cost Accounting. The basis for these analyses are postings of the Cost Centre and Cost Unit Accounting as well as budget data.
In addition, the analysis data can be linked with account schedules in order to get a different presentation form. All relevant data can be exported for further processing from the analysis view to a pivot table in Excel via a direct export interface. This way, different areas of the company can benefit from the performance of costs.