{"id":3405,"date":"2018-01-05T12:17:53","date_gmt":"2018-01-05T12:17:53","guid":{"rendered":"http:\/\/navision-beratung.de\/?p=3405"},"modified":"2018-01-05T12:17:53","modified_gmt":"2018-01-05T12:17:53","slug":"ckl-kosten-und-leistungsrechnung-auszug-factsheet","status":"publish","type":"post","link":"https:\/\/navision-beratung.de\/en\/ckl-kosten-und-leistungsrechnung-auszug-factsheet\/","title":{"rendered":"CKL \"Cost and activity accounting\" (excerpt from factsheet)"},"content":{"rendered":"<h1><u>Overview of the functions of cost unit accounting<\/u><\/h1>\n<p>&nbsp;<\/p>\n<ul>\n<li>Any number of cost units<\/li>\n<li>Separation between fixed and variable components<\/li>\n<li>Optional automatic transfer of cost and service postings<\/li>\n<li>Any contribution margin levels<\/li>\n<li>Activity recording in connection with reference values and allocation of purchased items (quantity), produced items (quantity), sold items (quantity) etc. (NEW)<\/li>\n<li>Internal cost allocation<\/li>\n<li>Set up any number of surcharge calculation schemes<\/li>\n<li>Internal activity allocation with original values from the service origin (NEW)<\/li>\n<li>Allocation of cost units to cost units (NEW)<\/li>\n<li>Calculation of overhead surcharges for crediting to cost center accounting<\/li>\n<li>Development of cost unit budgets with fixed and variable (quantity-based) budgets<\/li>\n<li>Export and import of budget data in Excel<\/li>\n<li>Budget link to financial accounting (bidirectional) also from merchandise management (article budgets) (NEW)<\/li>\n<li>Creation of any number of analysis views for actual and budget data<\/li>\n<li>Imputed recurring entries<\/li>\n<li>Simple deletion of cost unit account items via journal after incorrect postings (NEW)<\/li>\n<\/ul>\n<figure id=\"attachment_3408\" aria-describedby=\"caption-attachment-3408\" style=\"width: 1743px\" class=\"wp-caption alignnone\"><a href=\"http:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Kostentr\u00e4gerrechnung.png\"><img alt=\"\" fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-3408 size-full\" src=\"http:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Kostentr\u00e4gerrechnung.png\" width=\"1743\" height=\"477\" \/><\/a><figcaption id=\"caption-attachment-3408\" class=\"wp-caption-text\">Source: CKL Software GmbH<\/figcaption><\/figure>\n<ul>\n<li>Optional automatic transfer of cost and service postings from other modules<\/li>\n<li>Reference values for the management of service bookings<\/li>\n<\/ul>\n<figure id=\"attachment_3412\" aria-describedby=\"caption-attachment-3412\" style=\"width: 300px\" class=\"wp-caption alignnone\"><a href=\"http:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Kostentr\u00e4gerrechnung_02.png\"><img alt=\"\" decoding=\"async\" class=\"wp-image-3412 size-medium\" src=\"http:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Kostentr\u00e4gerrechnung_02-300x283.png\" width=\"300\" height=\"283\" \/><\/a><figcaption id=\"caption-attachment-3412\" class=\"wp-caption-text\">Source: CKL Software GmbH<\/figcaption><\/figure>\n<ul>\n<li>Adoption of flexible benefit types using reference values such as the number of employees,<br \/>\nNumber of quotations\/orders, number of enquiries\/orders and number of stock movements (NEW)<\/li>\n<li>Storage of the clearing rates for the reference value<\/li>\n<li>Use of the original value of the service origin as the clearing rate (NEW)<\/li>\n<li>Definition of standard allocation keys, e.g. according to the ladder method with distribution by ratio, activity or reference cost element, quantity x cost rate with allocation rate, the iteration method and the ratio of budget values<\/li>\n<li>Recurring imputed recurring entries<\/li>\n<li>Budgets of cost center accounting with integration of dimensions<\/li>\n<li>Quantity budgets<\/li>\n<li>Budget structure with fixed and variable amount separation<\/li>\n<li>Budget link to financial accounting (bidirectional) (NEW)<\/li>\n<li>Posting of budget values as actual values (NEW)<\/li>\n<li>Budget structure with the help of plan allocations<\/li>\n<li>Export and import function from\/to Excel<\/li>\n<li>Management of analysis views for detailed evaluation on a multidimensional basis and for displaying target\/actual comparisons<\/li>\n<li>Linking analysis views with account schemes<\/li>\n<li>User-defined evaluation options for the account schemes<\/li>\n<li>Detailed evaluations, e.g. cost element sheets, BAB by cost center\/period, plan\/actual comparisons<\/li>\n<li>Simple deletion of cost element postings via journal after incorrect postings (NEW)<\/li>\n<\/ul>\n<h1><u>Cost center accounting functions at a glance<\/u><\/h1>\n<ul>\n<li>Derivation of the cost element plan from the G\/L accounts or individual structure<\/li>\n<\/ul>\n<figure id=\"attachment_3413\" aria-describedby=\"caption-attachment-3413\" style=\"width: 894px\" class=\"wp-caption alignnone\"><a href=\"http:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Kostenartenplan.png\"><img alt=\"\" decoding=\"async\" class=\"wp-image-3413 size-full\" src=\"http:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Kostenartenplan.png\" width=\"894\" height=\"470\" srcset=\"https:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Kostenartenplan.png 894w, https:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Kostenartenplan-300x158.png 300w, https:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Kostenartenplan-768x404.png 768w\" sizes=\"(max-width: 894px) 100vw, 894px\" \/><\/a><figcaption id=\"caption-attachment-3413\" class=\"wp-caption-text\">Source: CKL Software GmbH<\/figcaption><\/figure>\n<p>&nbsp;<\/p>\n<figure id=\"attachment_3414\" aria-describedby=\"caption-attachment-3414\" style=\"width: 894px\" class=\"wp-caption alignnone\"><a href=\"http:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Kostenartenplan_02.png\"><img alt=\"\" loading=\"lazy\" decoding=\"async\" class=\"wp-image-3414 size-full\" src=\"http:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Kostenartenplan_02.png\" width=\"894\" height=\"470\" srcset=\"https:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Kostenartenplan_02.png 894w, https:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Kostenartenplan_02-300x158.png 300w, https:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Kostenartenplan_02-768x404.png 768w\" sizes=\"(max-width: 894px) 100vw, 894px\" \/><\/a><figcaption id=\"caption-attachment-3414\" class=\"wp-caption-text\">Source: CKL Software GmbH<\/figcaption><\/figure>\n<ul>\n<li>Separation between fixed and variable components<\/li>\n<li>Storage of fixed amounts or percentage shares in the cost element<\/li>\n<li>Management of any number of dimensions\/reporting indicators with each booking<\/li>\n<\/ul>\n<figure id=\"attachment_3415\" aria-describedby=\"caption-attachment-3415\" style=\"width: 1120px\" class=\"wp-caption alignnone\"><a href=\"http:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Betriebsbrechnungsbogen.png\"><img alt=\"\" loading=\"lazy\" decoding=\"async\" class=\"wp-image-3415 size-full\" src=\"http:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Betriebsbrechnungsbogen.png\" width=\"1120\" height=\"456\" srcset=\"https:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Betriebsbrechnungsbogen.png 1120w, https:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Betriebsbrechnungsbogen-300x122.png 300w, https:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Betriebsbrechnungsbogen-1024x417.png 1024w, https:\/\/navision-beratung.de\/wp-content\/uploads\/2018\/01\/Betriebsbrechnungsbogen-768x313.png 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/><\/a><figcaption id=\"caption-attachment-3415\" class=\"wp-caption-text\">Source: CKL Software GmbH<\/figcaption><\/figure>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Funktionen der Kostentr\u00e4gerrechnung im \u00dcberblick &nbsp; Beliebig viele Kostentr\u00e4ger Trennung zwischen fixen und variablen Betragsanteilen Optional automatische \u00dcbernahme der Kosten- und Leistungsbuchungen Beliebige Deckungsbeitragsstufen Leistungserfassung in Verbindung mit Bezugsgr\u00f6\u00dfen und Verrechnung erworbener Artikel (Menge), produzierter Artikel (Menge), verkaufter Artikel (Menge) etc. (NEU) Innerbetriebliche Leistungsverrechnung Einrichtung beliebig vieler Zuschlagskalkulationsschemata Innerbetriebliche Leistungsverrechnung mit Originalwerten aus der Leistungsherkunft [&hellip;]<\/p>","protected":false},"author":1,"featured_media":2086,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"Effiziente Kostentr\u00e4gerrechnung: Funktionen & Vorteile","_seopress_titles_desc":"Optimieren Sie Ihre Finanzplanung mit vielseitigen Funktionen der Kostentr\u00e4gerrechnung \u2013 von automatischer Buchungs\u00fcbernahme bis hin zu detaillierten Analysen.","_seopress_robots_index":"","footnotes":""},"categories":[2],"tags":[],"class_list":["post-3405","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-central"],"_links":{"self":[{"href":"https:\/\/navision-beratung.de\/en\/wp-json\/wp\/v2\/posts\/3405","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/navision-beratung.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/navision-beratung.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/navision-beratung.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/navision-beratung.de\/en\/wp-json\/wp\/v2\/comments?post=3405"}],"version-history":[{"count":0,"href":"https:\/\/navision-beratung.de\/en\/wp-json\/wp\/v2\/posts\/3405\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/navision-beratung.de\/en\/wp-json\/wp\/v2\/media\/2086"}],"wp:attachment":[{"href":"https:\/\/navision-beratung.de\/en\/wp-json\/wp\/v2\/media?parent=3405"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/navision-beratung.de\/en\/wp-json\/wp\/v2\/categories?post=3405"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/navision-beratung.de\/en\/wp-json\/wp\/v2\/tags?post=3405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}