Cost unit rates

Topic overview

Cost unit rates are used in cost accounting or pre-calculation in order to evaluate internal services of cost centers. Cost unit rates can be used to represent the service relationships between cost centers and to assign costs to the relevant cost unit. The unit in which the costs of cost unit rates are entered in a cost center is determined by the service type.

A cost unit rate can be maintained for various quantity units. If the quantities are used to measure the service, these are called service types, for instance for wage hours, direct/indirect labor costs, setup times, machine hours, repair hours. With the help of the service types, cost unit rates are defined for further billing of costs during calculation. The Service type can also be used for distribution of costs through Transfer by unit of measure, the determination of the relevant cost unit rate for cost unit calculation, and generally for determining cost unit rates.

Instructions on working with cost unit rates, e.g. how to create or edit them, can be found in the Procedures: Cost Unit Rates article.

Definition of terms

Cost unit rate

Cost unit rates are used in cost accounting or preliminary costing in order to value internal services of cost centers. On the one hand, cost unit rates can be used to map the service relations between cost centers, and on the other hand, to allocate costs to the cost unit concerned. The unit in which the cost unit rate costs are entered in a cost center is determined by the service type.

Application description

The Cost unit rates application is used to create and manage cost unit rates. It consists of an identification pane and a work pane. The work pane consists of a line item list and a line item editor.

Note
Managing and importing cost unit rates is done depending on the configuration of the connected cost accounting adapter. If, for instance, Varial has been activated in the Customizing application, it is no longer possible to manage (create, change, or delete) cost unit rates in CEE. The actual management of cost unit rates is done in the connected cost accounting without exception. Implemented changes (create or change) are replicated via adapter to CEE.

 Identification pane

The identification pane contains the field uniquely identifying the cost center. A description is displayed additionally.

  • Cost center – in this field, enter the identification of the cost center whose cost unit rates you want to edit in the work pane.

Work pane

The work pane comprises a line item list and a line item editor which are described in detail below.

Line item list

The line item list contains the fields that are necessary for displaying the cost unit rates. If required, you can also overwrite the displayed values and save the changes.

The individual fields have been described below in detail:

  • Service type – the Service type field displays the service type connected with the cost center. Service types are assigned to resources and operations to map the unit of production reports (production unit) to the unit of cost unit rates for cost accounting or calculation.
  • Cost unit rate usage – the Cost unit rate usage field displays the cost unit rate connected with the cost center.
    Possible values:

    • plan
    • actual
    • calculation 1
    • calculation 2
    • calculation 3
      See also the Customizing section.
  • Cost type – the Cost type field displays the cost type connected with the cost center.
  • Fixed costs – the Fixed costs field displays the fixed cost unit rate connected with the cost center. The cost unit rate is applicable for the service unit entered in the assigned service type and is specified in the primary currency.
    See also the Customizing section.
  • Costs – the Costs field displays the variable cost unit rate connected with the cost center. The cost unit rate is applicable for the service unit entered in the assigned service type and is specified in the primary currency.
  • From date – the From date field displays the start of the validity period. The information in the line item is valid from the start of this date.
  • To date – the To date field displays the end of the validity period. The information in the line item is valid until the expiration of this date.
  • Validity period – the Validity period field in the line item list header can be used to display only those cost unit rates that are within the selected validity period or valid at the validity time point.To ensure that the relevant cost unit rate is displayed, no entry must be made in the validity period or at least one of the two validity period limits must be within the limits of the cost unit rate. This way, for instance, already expired cost unit rates can be hidden by selecting today.
Line item editor

The line item editor contains the fields that are necessary for managing the cost unit rates. For every cost center, you can create a cost unit rate for each combination of service type and cost unit rate usage (plan, actual, calculation 1/3) in the line item list.

The fields have been described below in detail:

  • Service type – in the Service type field, enter a service type for this cost unit rate in this cost center. Service types are assigned to resources and operations to map the unit of production reports (production unit) to the unit of cost unit rates for cost accounting. For every cost center, you can create a line in the line item list for each combination of service type and cost unit rate usage.
  • Cost unit rate usage – in the Cost unit rate usage field, enter a cost unit rate for the cost center.
    Possible values:

    • plan
    • actual
    • calculation 1
    • calculation 2
    • calculation 3
      See also the Customizing section.
      Note
      If you enter costs, for example, as a cost unit rate of a cost center and this is not assigned to a calculation line or there are no calculation lines for it in the calculation schema, the costs are included in the calculation but are indicated as non-assignable costs.
  • Cost type – in the Cost type field, enter a cost type (What is the cost of? e.g., personnel, operating material, marketing, administration, etc.) for this cost unit rate in this cost center.
  • Validity period – in the Validity period field, enter the validity period for the cost center. The field is divided into two sections: enter the start of the validity period in the first part and the end of the validity period in the second one. The cost center is applicable from the first date until the expiration of the second one.
  • Fixed costs – in the Fixed costs field, enter a fixed cost unit rate for the cost center. The cost unit rate is applicable for the service unit assigned to the entered service type and is specified in the primary currency. The fixed cost unit rate must either be zero (0) or positive. Negative values are not allowed.
    See also the Customizing section.
  • Costs – in the Costs field, enter a variable cost unit rate for the cost center. The cost unit rate is applicable for the service unit assigned to the entered service type and is specified in the primary currency. The variable cost unit rate must either be zero (0) or positive. Negative values are not allowed.
    See also the Customizing section.
Note
The Operating Guidelines article explains in detail how to create cost unit rate line items in the line item editor and accept them into the line item table.

 Customizing

The following settings of the Customizing function Controlling are relevant for the Cost unit rates application:

  • Active – in the application Cost Unit Rates, only those Financials organizations are included for which the Customizing function Controlling is activated. Also see the Organization Assignments section.
  • Cost accounting adapter – depending on the adapter assigned and the cost accounting used, the application can only be used to display existing cost unit rates.
    Note
    Display of the Can be posted to and Available time window for posting fields depends on the configuration of the connected adapter, such as the Semiramis Costing Adapter.
  • Marginal costing – depending on the setting in the Marginal Costing checkbox, you can have either complete cost unit rates (variable parts) or partial cost unit rates (fixed and variable parts). Fixed costs are displayed only if the Marginal Costing button is activated.
    Note
    Depending on the cost accounting used, different attributes may be available. For example, in Varial Controlling:
    • Partial costs are available only for actual and planned cost unit rates.
    • For cost unit rates Calculation 1 to Calculation 3, only complete costs are available.
  • Merger and merger in firm – if the firm is a member of a merger group, the master data from cost accounting are replicated in the merger firm and the firms merged in CEE.Note: Merger is activated only if the corresponding cost accounting adapter, and therefore the connected cost accounting, supports this function.

    • Business entities

    The following business entity is relevant for the Cost unit rates application that you use, for example, in order to:

    • Assign authorizations
    • Set up activity definitions
    • Import or export

    Cost unit rate line item

    com.cisag.app.costing.obj.CostCentreCostRate

    The business entity is part of the following business entity group:

    com.cisag.app.financials.MasterData

     

    Authorizations

    Authorizations can be assigned by means of authorization roles as well as by assigning an organization. The authorization concept is described in article Authorizations.

    Special capabilities

    There are no special capabilities for the Cost unit rates application.

    Organization assignments

    If the Content-based authorizations function is activated in the Customizing application, a person can only view the Cost unit rates application if an organization that is linked to at least one of the following structures has been assigned to him or her in the partner master data:

    • Financials

    Special features

    There are no special features for the Cost unit rates application.

    Authorizations for business partners

    The Cost unit rates application is not released for business partners.

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