Topic overview

If you use the Controlling function in Comarch Financials Enterprise, additional fields are available in the Cost types application.

Cost types are mandatory posting information for postings in controlling. The cost type structures the incurred costs according to origin and type (what costs?). Depending on the perspective, types of costs can be differentiated for different costs and revenues: e.g. material, personnel costs, maintenance, storage costs, advertising, direct costs, structure costs and much more.

This document only describes the extensions for Comarch Financials Enterprise in the Cost types application. These extensions are integrated via the General and Controlling tabs.

A general description of the application can be found in the Cost Types documentation.

Definition of terms

Direct costs

Direct costs are costs that are directly attributable to the individual cost unit based on vouchers. The direct costs include, for example, production material and production wages.

Fixed costs

Fixed costs are all costs that are incurred regardless of the workload (employment) of the cost center.

Structure cost

Structure costs are costs that cannot be directly assigned to an individual cost unit. They are incurred for a large number of cost objects and are therefore initially posted to cost centers. The structure costs include, for example, operating materials, auxiliary materials and storage costs.

Calculative costs

Calculative costs are costs that have either no expense (additional costs) or an expense of a different amount (other costs) in financial accounting. Calculative interest or imputed employer’s salary can be relevant for cost accounting, but do not occur in the actual.

Primary costs (actual data)

Primary costs are all costs that can be assigned directly to a cost accounting object. Primary costs that have been posted to a cost center are caused by this cost center and are responsible for it.

Secondary costs

Secondary costs are cost and performance postings that were not made as a result of a primary posting. Secondary costs arise, for example, in the creation of internal services, allocations, calculations.

Variable costs

Variable costs are all costs that are variable in amount (proportional to the utilization or employment of the cost center).

Application description

The Cost types application is used to record and manage cost types.

Thanks to the expansion for controlling in Comarch Financials Enterprise, the General and Controlling tabs are available in this application. Here you first determine in which areas (financial accounting, asset accounting and enterprise research planning) the cost type can be used in addition to controlling. By assigning classifications, you can organize the cost types and structure them for evaluations.

On the Controlling tab you decide which cost type (costs, revenues, quantities, ratios or prices) the cost type should be assigned and whether and to what extent it can be posted or budgeted.

You can also set up account assignments for quantity postings and calculative postings, define dimension checks and specify optional dimensions as default values.

You can also define optional dimensions that are allowed or not allowed for the cost type. This can be done as a simple dimension assignment or as a multidimensional assignment. The simple assignment is carried out on the tab Dimension assignments. Here you can specify individual optional dimensions that may only be used for the cost type or that are not permitted for the cost type.

Multi-dimensional assignments offer you the option of allowing or excluding these for the cost type through a combination of optional dimensions. You manage these assignments on the tab Multi-dimensional assignments. For example, if you have specified cost center 100 and cost unit 100 as the permissible multi-dimensional assignment, you can only post the cost element if the posting contains both cost center 100 and cost unit 100.

In addition, you can create exceptions for the simple dimension assignment with the multi-dimensional assignment. On the tab Dimension assignments, for example, cost center 100 is defined as an impermissible cost center for the cost type. However, using the multi-dimensional assignment, the cost center 100, e.g. in combination with the cost object 100, can be defined as permissible for the cost type. A posting with the cost type and cost center 100 is then permitted, if this also contains the cost object 100.

Both the assignments on the Dimension assignments tab and the assignments on the Multi-dimensional assignments tab can be specified by specifying an origin. From which areas of origin (e.g. financial accounting, asset accounting, sales order, etc.) postings are generally permitted for the cost type, activate on the tab Valid origin.

• Work pane

In addition to the cost type, the cost class and the description, the work pane of the application Cost types also contains the extensions for Comarch Financials Enterprise. These extensions are described below.

General tab

This tab defines in which areas for example in controlling, in financial accounting etc. the cost type can be used. You can also assign classifications to the cost type, for example to control their output in defined reports.

The fields in detail:

• Usable in controlling – if this field is activated, the cost element is usable in controlling. A cost type may only be used in controlling if it is defined as usable.
• Usable in financial accounting – if this field is activated, the cost element is usable in financial accounting. A cost type may only be used in financial accounting if it is defined as usable.
• Usable in asset accounting – if this field is activated, the cost element is usable in asset accounting. A cost type may only be used in asset accounting if it is defined as usable.
• Usable in ERP – if this field is activated, the cost element is usable in ERP. A cost type may only be used in ERP if it is defined as usable.
• Classification 1 – in this field, you can select cost types that should be emitted. The selection criterion is classification 1 of the cost type.
• Classification 2 – in this field, you can select cost types that should be emitted. The selection criterion is classification 2 of the cost type.
• Classification 3 – in this field, you can select cost types that should be emitted. The selection criterion is classification 3 of the cost type.
• Classification 4 – in this field, you can select cost types that should be emitted. The selection criterion is classification 4 of the cost type.
• Classification 5 – in this field, you can select cost types that should be emitted. The selection criterion is classification 5 of the cost type.

Controlling tab

The Controlling tab consists of various sections and other tabs. Here you assign the cost type category to the cost type in order to define the type of data,

e.g. quantities or ratios for the cost type. In addition, you can make settings for posting and budgeting the cost type and activate the cost type as an calculative cost type.

• Type of cost type – defines the nature of the data for which the cost type can be used. The following settings are available: revenues, ratios, costs, quantities, and prices.
• Unit of measure – a quantity is only unique with its associated unit of measure.
• Type percentage – this specification, along with the percentage, defines the splitting of a posting amount into fixed or variable components. The following settings are available: without splitting, fixed, and variable.
• Percentage – defines the fixed or variable percentage of a posting amount. The value here corresponds to the selection in the “Type percentage” field, indicating whether the amount is a “variable” or “fixed” part.

Allowance for transaction data grouping

In this grouping you can define settings for postability and budgetability. The fields of the grouping:

• Postable – defines, together with the postability interval, whether actual data may be generated for this cost type. The available settings are: without restriction, postable with restriction, and not postable.
• Plannable – defines, along with the plannability interval, whether planned data may be generated for this cost type. The available settings are: without restriction, plannable with restriction, and not plannable.
• Postable from – start date for posting cost types. The cost type is only postable within the specified interval; it is not postable before this start date or after the “Postable until” date.
• Postable until – end date for postability of the cost type. The cost type is not postable outside this interval.
• Plannable from – start date for planning cost types. The cost type is only plannable within this interval; it is not plannable before this start date or after the “Plannable until” date.
• Plannable until – end date for planning the cost type. The cost type is not plannable outside this interval.

Further information grouping

On this grouping you can mark a cost type as an calculative cost type, specify whether a quantity or an amount must be specified for the cost type and the conversion of the quantity is permitted. You can also see whether there are active account assignments for quantity postings and calculative postings.

The fields of the grouping:

• Calculative cost type – defines a cost type that cannot be posted directly but is only used as a target type for calculative postings.
• Value mandatory – controls whether an amount must be entered for each posting to this cost type. When activated, the amount field becomes mandatory.
• Quantity mandatory – controls whether a quantity must be entered for each posting with this cost type. When activated, the Quantity field becomes mandatory.
• Quantity conversion allowed – enables permission to convert quantities for this cost type.
• Quantity postings – this checkbox is automatically activated if the cost type is defined for active quantity posting.
• Calculative posting – this checkbox is automatically activated if the cost type is defined for active calculative posting.

Quantity postings tab

If a separate posting should be created for the quantity supplied in the posting record, you can enter the account assignment to be used on this tab. When posting, e.g. in the posting dialog, a check is made for the cost type contained in the posting whether a quantity posting is necessary. This means that the system checks whether there is an active account assignment for the quantity posting for the cost type concerned and whether the performance date of the posting is within the validity period of the active account assignment.

If an active account assignment for the cost type is entered on this tab, the Quantity postings indicator is automatically activated under the Further information grouping.

The fields in detail:

• Target cost type –the quantity posting is generated with the target cost type specified here and the optionally specified data type. The target cost type must be a cost type of the type quantity and postable.
• Data type – the quantity posting is generated with the data type and target cost type specified here. The same data type as for the original posting must be selected for the data type of the quantity posting, e.g. Actual data or Planning data.
• Active – indicator to activate or deactivate the account assignment for quantity postings. Quantity postings are generated only for active account assignments.
• Valid from – specifies the start date from which the account assignment for quantity postings is valid. If a date is entered, no quantity posting is generated if the posting’s performance date is before this date.
• Valid until – specifies the end date up to which the account assignment for quantity postings is valid. If a date is entered, no quantity posting is generated if the posting’s performance date exceeds this date.

 Calculative posting tab

On this tab you define the account assignment if an calculative posting should be generated for the posting record. When posting, e.g. in the posting dialog, a check is made for the cost type contained in the posting to determine whether an calculative posting is necessary. This means that the system checks whether there is an active account assignment for the calculative posting for the cost type concerned and whether the performance date of the posting is within the validity period of the active account assignment. In addition, the percentage in the account assignment must not be zero.

If an active account assignment for the cost type is entered on this tab, the Calculative postings indicator is automatically activated on the category Additional information.

The fields in detail:

• Target cost type – the calculative posting is generated with the target cost type stored here. The target cost type must be activated and postable as an calculative cost type.
• Cost class – the account class is part of the cost type. In this field you control which cost class the target cost type is assigned to. The following setting can be selected:
  • Without cost class
  • Variable structure costs
  • ·Fixed structure costs
  • Variable direct costs
  • Fixed direct costs

• Calculative percentage rate – defines the percentage used for calculative postings. This rate must be non-zero.
• Active – indicator to activate or deactivate the account assignment for calculative postings. Calculative postings are generated only for active account assignments.
• Valid from – specifies the start date from which the account assignment for calculative postings is valid. If a date is entered, no calculative posting is generated if the posting’s performance date is before this date.
• Valid until – specifies the end date up to which the account assignment for calculative postings is valid. If a date is entered, no calculative posting is generated if the posting’s performance date exceeds this date.

Dimension validation tab

On this tab you can specify whether and how the cost type may be posted with optional dimensions, taking into account the origin.

• Dimension type – dimension type is a freely definable unit, which can be created by the user to structure the cost calculation according to his ideas. Common dimensions are cost units, cost centers, customer, project etc. Comarch Financials Enterprise has up to 20 optional dimensions that a defined by the dimension type.
• Origin – in this field, select the area of origin of the posting that should be taken into account in the check. If the origin remains empty, the check of the optional dimensions of the specified dimension type applies

to every region of origin for which there is no special entry on this tab. The following origin can be selected:

• • Financial accounting
  • Asset accounting
  • Manual posting controlling
  •   ….

and other areas of origin that are used.

• • (No assignment)
• Posting obligation – this setting determines whether, for postings for the cost types, e.g. the entry of an optional dimension of the specified dimension type is permitted, taking into account the specified origin. The following settings are available:
  • Entry mandatory

With this setting, an optional dimension must be specified.

• • No entry allowed

With this setting, the specification of an optional dimension is not permitted.

• • Entry optional

With this setting, specifying an optional dimension is optional.

Tab Default values dimensions

On this tab you can define optional dimensions that are pre-assigned when entering postings for the cost type.

The tab consists of a position table and a position editor. All the default values available for the cost type are displayed in the table. By selecting a row, it can be deleted or transferred to the editor for editing.

In the position editor you can enter a new validity period and set optional dimensions for this as default for all dimension types created in the current organization.

General tab

• Valid from – before the specified date, the default definition is not used.
• Valid until – after the specified date, the default definition is not used

Optional dimensions tab

• Optional dimension 01 –meaning in master data programs:

Here you define whether the dimension type (number 1 to 20) is initialized with the here entered optional dimension.

meaning in search functions:

If only data with a specific dimension should be analyzed, enter the dimension here (this applies for the dimensions 1 to 20). No indication means that the evaluation is independent of the corresponding dimension.

Meaning in transaction data: Posted with this optional dimension.

Dimension assignments tab

On this tab you can define optional dimensions that may or may not be used for this cost type. The tab consists of a position table and a selection field above the table.

• Dimension assignments – this parameter controls whether a valid optional dimensions is defined for current cost type.

You can use the position table to enter new dimension assignments or to edit and delete existing assignments. Depending on the setting selected in the field Dimension assignments, the dimensions in the table are permitted or not permitted for the cost type.

• Dimension type – in this field, enter the dimension type whose optional dimensions should be assigned to the cost type.
• Optional dimension – Based on the selected setting in the “Dimension assignments“ field, enter the optional dimension that is either permitted or restricted for the cost type.
• Origin – Specifies the origin of the movement to which this assignment applies. The following origins can be selected:
  • (Empty)
  • Financial accounting
  • Asset accounting
  • Manual posting controlling
  • Other relevant areas of origin depending on usage.

On this tab you can assign permissible or impermissible combinations of optional dimensions from different dimension types to the cost type. This means, for example, that you specify here whether posting with cost center 100 and cost object 100 is allowed or prohibited for the cost type.

You can only assign optional dimensions of dimension types that have been activated for them. All dimension types that are created in the current organization can be activated, e.g. cost center, cost unit, customer, etc. The dimension types are initially hidden when the tab is opened and can be shown via the Shelf field.

• Multi-dimensional assignments: This parameter determines whether valid or invalid optional dimensions are defined for the current cost type.
• Optional dimension: Activate all dimension types that should be considered for defining multi-dimensional assignments.

All multi-dimensional assignments for the cost type are displayed in an position table. By selecting a row, it can be deleted or transferred to the position editor for editing.

The position editor consists of the General and Optional dimensions tabs. Here you can assign the optional dimensions for the activated dimension types that are allowed or not allowed for the cost type.

Genaral tab

 Valid origin tab

The possible areas of origin of the transaction data are displayed on this tab,

e.g. financial accounting, asset accounting, incoming invoice, etc. These areas of origin can be activated or deactivated as permitted origins for the cost type.

Origin – the origin informs about the origin of the transaction data. The following areas of origin can be activated as permissible for a cost type:

·        Financial accounting

·        Asset accounting

·        Manual posting in controlling

·        ….

and other areas of origin that are used.

• Acceptance – specification whether an origin from this area is acceptable.

Texts tab

Additional texts for cost types can be entered onr this tab. These are purely informational as master data notes for the author or user. The texts can be entered in several languages. The permissible languages can be selected above the table using the Languages selection field.

The fields of the table in detail:

• Number – every text entry contains a sequential number for unique identification. This number is suggested automatically when creating a new text entry but can be overwritten manually. In automatic mode, the number value is always incremented in tens with reference to the last automatically or manually assigned sequential number.
• Text group – a text group is a user-defined classification characteristic for texts that can be individually structured based on assignment to a text group. For every text entry, a text group must be specified.
• Auto display – this entry determines whether the text entered for a data object will be displayed automatically. The text is displayed in the master data maintenance of the assigned data object. When creating a new text, the value is suggested based on the setting for the field with the same name within the text group, but it can be individually overwritten.
  Possible values:
  • do not display
  • always display
• Message type – this field determines the message category to be used for automatic display of the text:
• information
• warning
• Text – in this field, the new text can be entered or the existing text can be changed Edit function should be used because it provides for possibilities in terms of text formatting.

Customizing

For the Cost types application in the Customizing application with the main function Comarch Financials Enterprise, the following setting in the Controlling framework is relevant:

• Cost classes active – in general, it can be decided for each organization whether or not cost classes are in use. With the selection in this field you determine whether cost classes are used. Once a value has been set, it cannot be changed subsequently (after postings have been made).

The following values are available:

• • Without cost classes
  • With variable costs (Direct and structure costs)
  • With structure costs (variable and fixed)
  • With all cost classes, excluding fixed direct costs
  • With all cost classes, including fixed direct costs