Cost Center Planning

CasaComplete Cost centre planning is singularly carried out as a „performance-related planning”, it is completely harmonized and split into proportional and fixed costs. The proportional costs are automatically adjusted to the activity volume, in accordance with the actualized sales plannings.

Planned activity volume

The definition of the fixed and proportional costs, which depend on the activity volume, follows the predefinition of the planned activity volume per cost centre and activity type.

The height of the planned activity volume can be defined on the basis of estimations from the actual state and/or the first retrograde calculation from the explosion of bills of material (BOM) and work schedules.

The proportional planned costs can be established based on this preliminary planned activity volume. Afterwards, an adaption of the proportional costs to the factual planned activity volume in the course of a simulation calculation.

Primary cost planning

After the initial generation of a cost planning for the primary costs, only an adaption for further plannings has to be made. This makes the process of planning from the second planning faster and lower in errors. Therefore, especially the complex production and secondary costs can be generated within a short time period and with qualitatively harmonized results.

Depending on the cost centre and activity type, primary costs can be calculated in different ways:

  • Proportional and fixed absolute values
  • Proportional and fixed quantities, planned quantities are automatically evaluated by looking at the prices. This way fixed and proportional absolute values can be calculated
  • Relative quantity: planned quantities are automatically calculated by multiplying the relative quantity with the performance volume.

Example:
LKW planned performance 50.000 km, relative quantity of fuel litre / km,  prop. quantity = 50.000 km* x 0,20 litre / km = 10.000 litre
absolute value: 10.000 litre * 1,2 € / litre = 12.000

  • Relative figure:  the planned costs are calculated from the relative figure mulitiplied with the planned activity volume. The procedures are available both from the viewpoint of cost centre and cost type.

You automatically and transparently get the effects on the determination of cost rates per cost centre and activity type, calculation of the products, contribution margins, corporate results, overhead, management-income statement and profit and loss accounting.

Secondary cost accounting

Secondary cost centres are further calculated via “quantity distributions”, which can be hours, m², kWh, etc., but also percentages.

Performance quantities that are or need to be distributed are presented clearly arranged. Therefore, a quick and user-friendly gathering and refining is possible.

The secondary cost types can alternatively be planned from the point of view of the cost centres to be debited per activity type:

Planning of proportional and fixed quantities: planned quantities are automatically evaluated with the prices of the “sources”. This way, the proportional and fixed absolute values can be calculated (e.g. 10.000 kWh of the electricity cost centre).
Relative quantity planning: planned proportional quantities are calculated by multiplying the relative quantity with the activity quantity.

Example:
planned machine performance 5.000 h, relative quantity electricity: 2 kWh/h_>proportional quantity = 5.000 h* 2 kWh/h = 10.000kWh

Alternatively, secondary costs can also be planned from the viewpoint of cost types. Both procedures that are available for planning from the cost centre activity type can be used.

After the initial generation of a cost planning for the primary costs, only an adaption for further plannings has to be made. This makes the process of planning from the second planning faster and lower in errors. Therefore, especially the complex production and secondary costs can be generated within a short time period and with qualitatively better results.

You automatically and transparently get the effects on the determination of cost rates per cost centre and activity type, calculation of the products, contribution margins, corporate results, overhead, management-income statement, profit and loss accounting and liquidity planning.

Determination of the cost rate

CasaComplete offers an automatic ascertainment of the cost rates as a basis for the evaluation of internal cost allocations and the work schedules.

Ascertained data:

  • Proportional and fixed planned cost rates from planned costs and planned activity volume- fixed planned cost rates from fixed planned costs and normal activity volume
  • Idle cost rates from idle costs and normal activity volume
  • Idle costs

You automatically get the effects on the determination of cost rates per cost centre and activity type, calculation of the products, contribution margins, corporate results, overhead, management-income statement and profit and loss accounting in a transparent way.

Quantity planning with their sources

Planned lines with quantity planning in the CasaComplete allow a clear separation of deviations in quantities and prices that might occur. Additionally, quantity and price adaptions can clearly be separated and the planning approach can clearly be defined.

Prices can easily be maintained and all deviations can be identified in a transparent way.

Quantities can be collected in the following categories:

  • Sources /prices per salary type
  • Sources/prices per activity/function
  • Sources/prices per energy type

Overhead calculation

CasaComplete enables you to list surcharges as correct and automatic accounting of cost elements that bear reference to the basis, e.g.:

  • Non-wagelabour costs (socal insurance, retirement insurance, unemployment insurance, etc.)
  • Absence times (vacation, illness, short term disability)
  • Special payments

Surcharges are calculated automatically in the cost planning and therefore, they are incorporated into the sum of the cost centres and the cost rates.

Subsequently, they enter the calculation of the products, contribution margins, corporate results, overhead, the management income statement ,profit and loss accounting and liquidity planning.

Primary costs determination

The primary costs are shown automatically in the calculation results and the contribution margin accounting.

In the CasaComplete the following primary costs are presented:

  • All secondary cost centres/ activity types are  debited after they were resolved into the primary cost types
  • Only defined cost centres/activity types are debited after resolving them into primary cost types.
  • All other cost centres/ activity types are presented in the allocation cost element.

Planning of accruals and deferrals

To facilitate the planning, it is possible to get automatically defined accruals and deferrals for defined cost types in the, for e.g.

  • Aperiodic occurring expenses  that are allocated via surcharges
  • Aperiodic occuring expenses that are planned manually
  • Expenses that cannot be assigned directly to individual cost centres or projects

Accruals and deferrals are automatically integrated into the cost sum of the cost centres and the cost rates and afterwards into the calculation of the products, contribution margins, corporate results, overhead, the management income statement, profit and loss accounting and liquidity planning.

Simulation of the cost planning

CasaComplete’s simulation automatically adapts the planned costs of the cost centres to the new planned activity volume.

  • Adjustments of the proportional costs, primary cost centres and activity types
  •  Adjustments of the secondary cost types in the debited cost centres and activity types
  • Ascertainment of the new planned activity volume for secondary cost centres
  • Adjustment of the proportional costs in secondary cost centres and activity types
  • Resolving of the interdependent activity relationships
  • Cost rate establishment

are made automatically.

In the CasaComplete, alternations that come from the simulation are automatically used in the integrated corporate planning. They are used for the products‘calculations, contribution margins, corporate results, overhead, management income statement, profit and loss accounting and liquidity planning.


Über uns

GB Controlling steht seit mehr als 40 Jahren für höchste Qualität in allen Belangen der vollintegrierten Unternehmensplanung.

Die Erfahrungen und das Wissen der führenden Köpfe stecken in der CASAcomplete, dem 360° Planungstool für mittelständische und große Unternehmen. Der Fokus der Software liegt auf der effizienten und
einfachen Werte-Eingabe und flexiblen Planung auf Knopfdruck.

Kontaktieren Sie uns

GB Controlling AG

Via Marter 3a
CH-6948 Porza / Lugano
+41 (0) 91 941 26 03

office@gb-controlling.ch