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Apportionment cycle

The characteristic of allocation cycle is that the target cost element of settlement is secondary cost element, and the type of factor is 42 (assessment). When applied in practical business, the expenses of one or more cost objects (Order, Cost Center, Functional Area, Cost Object, WBS Element) can be carried forward to one or more other cost objects. The cost elements of the issuer can be primary cost elements or secondary cost elements, and the received cost elements are secondary cost elements.

Advantages: in the receiver's expense table, you can quickly find out which costs are received, and if you use the distribution cycle, the main purpose is to transfer out and transfer according to the details of the costs. the shared expenses are generally the costs of utilities (water, electricity, gas, etc.) that the enterprise does not need to know the details, in the process of transferring from the auxiliary production workshop to the manufacturing cost or the basic production cost. It is reasonable to apply the sharing and distribution cycle, because the purpose of this part of the cost is also to generate auxiliary production factors used in production, so that after transfer, you can see in the cost table of the basic production equipment which costs are amortized from the auxiliary materials.

Disadvantages: the cost elements of the receiver must be secondary cost elements, the scope of application is relatively narrow, can only be applied in the narrow cost carry-over.

Generate credentials:

Borrow: secondary cost factor-recipient (e.g. auxiliary production factors such as water, electricity, etc.)

Loan: primary cost element-sender (original expenses such as wages, benefits, etc.)

Secondary cost elements-sender (fees such as auxiliary production factors received by the device)

If the allocation criteria applied are statistical indicators, you also need to enter the statistical indicator KB31N once a month.

Distribution cycle

The settlement account with the characteristics of distribution cycle does not need to be processed, and is carried forward according to the details of the original expense account by default, but the elements of the carry-over are optional, the allocation cycle supports the carry-over of primary and secondary cost elements, what is the detailed account of the sender when carrying forward, the receiver is why the detail account is, if the sender is secondary, the receiver is also secondary, and so on.

Advantages: the cost can be carried out according to the original cost details, the main application is only input non-output device cost carry-over to other equal devices, the relationship between devices is parallel, there is no master-auxiliary relationship is more suitable.

Disadvantages: after the carry-over, the cost of the receiver is confused, and it is impossible to distinguish which is the original expense and which is the carry-over allocation. If the detailed cost of the device is required to be high, allocation is not recommended. This function is mainly applicable to the cost carry-over of non-output devices.

Generate credentials:

Borrow: primary cost element-recipient (e. G. salary breakdown fee)

Loan: primary cost element-sender (or salary breakdown)

Borrow: secondary cost element-recipient (e.g. water-secondary cost element)

Loan: secondary cost element-sender (or water-secondary cost element)

Note here: in addition to our commonly used allocation cycle KSU1\ KSV1 and KSW1, we should note that these are just tools, which, as the name implies, bring us convenience rather than new methods, and we can't rely too much on it.

Re-posting

Reposting is actually a manual method of cost sharing, but it is more intuitive for business personnel who do not understand accounting knowledge. This function includes the cost elements of the sender and receiver and the carry-over. The application is relatively flexible. The sender and receiver can be any cost object, and the elements can be primary or secondary.

Advantages: the relevant data can be carried forward flexibly, and the debit account is consistent, which is in line with the concept of "reposting", which is similar to the distribution cycle, but the accounting is more flexible and the amount can be defined by itself.

Disadvantages: if more subjects need to make corresponding templates, import every month, this function is mainly suitable for small cost accounting enterprises.

Generate credentials:

Borrow: primary cost element / secondary-recipient (any cost object) (for example, salary breakdown expenses)

Loan: primary cost element / secondary-sender (arbitrary cost object) (also salary breakdown)

Job Typ

Activity type can also be used as a tool for cost objects to carry forward expenses, which is characterized by the application of secondary cost elements43 (Internal activity allocation). On the surface, expenses are carried forward between cost objects in the form of activity types, but in fact, the secondary cost elements are used to carry forward. The first step is to use KP26 to maintain a price (this price can come from two sources: one is to maintain a fixed value. The job type of this practice is 1315 type. One is the total cost of the KP06 maintenance plan, the quantity of the KP26 maintenance plan, and the KOP1 calculates the planned price, which is of type 1115). If the price definition is reasonable, send a reasonable cost to another cost object through the quantity, which is mainly used for pricing the carry-over between the basic production workshop and the auxiliary production workshop using auxiliary production materials.

Advantages: the price is fixed, only need to input quantity to share the cost, this part of the work can be handed over to the logistics department to reduce the pressure on the finance department, the finance department only needs monthly pricing, batch import KP26 need to maintain a fixed price.

Disadvantages: it is difficult to determine the price and may need to be adjusted in practice.

Generate credentials:

Borrow: secondary cost elements (43)-recipient (any cost object) (e.g. water charges)

Loan: secondary cost element (43)-sender (arbitrary cost object) (also water fee)

Calculation formula: carry-over amount = (quantity entered by KB21N) X (price maintained by kp26)

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