Cost and Performance Accounting
Full cost accounting
In the first step full cost accounting gathers the costs in the cost type accounting. The division of individual and indirect costs is made here.
The second step of cost center accounting links the indirect costs with cost centers. The internal cost allocation charges the main cost centers completely.
Cost center accounting
Organize your company in cost centers.
Transfer expenses and revenues of the profit and loss statement as costs and performances to cost accounting. Use surcharges for the representation of calculative costs.
Allocate the costs of the service cost center on primary cost centers.
Use allocations to debit your cost unit with indirect costs.
Cost unit accounting
In addition to the cost centers your projects as cost units are the basis of your internal accounting. After the costs were completely allocated to the cost units you determine the profit margin of your business.