This module can be used not only to measure the costs of products and services, but also to compare costs under different conditions. Costs can be defined as fixed or variable on the module, and cost type groups can be created. This module, which also allows the definition of a wide variety of cost carriers, calculates the cost carriers that occur during the period simultaneously. Thus, actual costs and planned costs can be compared. By using the distribution keys defined in the module, cost transfers can be realized between cost centers. Based on the expense distribution data, users can determine the activity unit costs for the relevant actual month and for standard product cost calculations for the upcoming months. Expense distribution table over the module,
TYPES OF EXPENSES
In the system, expense accounts in the General Ledger module also serve as expense types. Here it is possible to define them as fixed or variable costs and also to summarize them by creating cost type groups. In addition, an account or type of account can be defined as subject to cost centre. The purpose of this is to ensure that all relevant general ledger entries are transferred to cost centers.
COST OBJECTS
The Cost Centers Accounting module allows the definition of a wide variety of cost carriers (eg production orders or projects). Cost bearers incurred during the period can be checked with a simultaneous calculation and through the final cost calculation, actual costs and planned costs can be compared.
COST CENTERS
The cost center master data, which form the basis of the module, can be defined as desired without being limited to a certain number of cost centers. Defined cost centers are associated with cost types (expense accounts) in the General Accounting module, and with cost carriers (production order operations or project steps) in the Production Management and Project Management modules. Thanks to this association, the Cost Centers Accounting module works in an integrated manner with other modules. It is also possible to create a cost center hierarchy by defining a top cost center for each cost center.
COST DISTRIBUTION
General ledger entries and, if necessary, inventory transactions can be grouped as primary costs within the cost entry framework. By defining a distribution key, the costs in the auxiliary cost centers can be allocated to the main cost centers where production takes place. Production approvals, incurred costs or determined fixed rates (eg square meters, number of employees, etc.) can be used as distribution criteria. By using the defined distribution keys, cost transfers can be made between cost centers and cost distributions can be compared.
Finally, new activity (eg labor time or electricity consumption) unit costs can be determined using the prepared cost allocation data. In addition, when calculating activity unit costs, ideal working times defined in route operations can be used instead of actual production approvals. When working capacities are not fully filled, non-working part expenses can also be accounted for through the Cost Centers Accounting module.
In addition, there are various reporting possibilities for the data created in the module, such as expense distribution table, annual comparison or plan-actual comparison.
INTEGRATION
Recording of data associated with the Cost Centers Accounting module, thanks to the high level of integration of the Canias-ERP system; It is performed in parallel with the document records in the General Accounting, Fixed Asset Management, Sales Management, Inventory Management and Production Management modules. Thus, cost calculation can be performed without the need for duplicate records and data transfer.
In addition to actual costs, it is also possible to work with planned costs in the Cost Centers Accounting module. Planned costs can also be used in the Standard Cost Management and Budget Management modules. In addition to standard reports, it is also possible to create customer-specific reports, thanks to the connection with the Business Intelligence module.
FEATURES OVERVIEW
* Planned and actual cost comparison
* Cost centers management
* Cost centers hierarchy
* Distribution switches
* Variable and fixed cost definitions
* Activity unit cost calculation
* Non-working part expense recognition
* Various distribution methods
* Distribution based on direct expense ratios
* Fixed coefficient distribution
* Comprehensive reporting
* Raw accounting and production data control
* Planned and actual cost distribution analysis
* Cost center expense flows
- Data consistency check