Cost Accounting for Resources (setup) 2/4

Applying Calculated Cost automatic calculation process recalculate evaluated Resource Costs to actual Resource Cost. Actual costs are the really costs bookkeeper posted as payables costs on G/L accounts as in manufacturing (energy, fuel, oil, tires, maintenance, depreciations, payrolls…). These are really costs, not evaluated costs you put in Direct Unit Costs on Resource Card. Applying Calculated Cost automatic calculation is process based on posted costs in G/L entries in combination with different dimensions. We recommend to all mechanization resources of vehicles has own dimension. We will have all cost for each resource and all calculation will be exactly.

Before we start with describe process of calculation, we will first describe process of mapping G/L Account to Resources costs. Resource Cost mapping with G/L Account is performed in table Adjust Resource Cost. This table can be opened from new lookup fields Direct Unit Cost (only for direct costs) and Unit Cost (for direct and indirect costs) on Resource Card pages. These are costs which resulting by resource usage.

We need create Resource Cost Definition for the most important cost types. This Resource Cost Definitions will be mapped with G/L Accounts and dimension value combination. In G/L Account No. field we can put combination of GL Accounts (using standard NAV filters) and in dimension fields we can put combination of dimension values (also using standard NAV filters).

When we put Resource Cost Definition, we have to determine Entry Type (Direct Cost or Indirect Cost), Resource Code, Evaluated Cost Amount (we use this amount for posting before calculation), Unit Cost (calculated cost amount), G/L Account Filter (combination of G/L accounts from where we will get costs amount), Mechanization Dimension Filter (combination of Mch. dimension values from where we will get costs amount), Share of cost on G/L account %. When we configure all previous values, in Cost Posted to GL, system will show sum of values on GL Entries for configured filter combination. Also, in Resource Quantity field, system will be show sum of usage types in resource entries.

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When we start Applying Calculated Cost automatic calculation process, it is calculate different from actual and evaluated costs and register this different in Adj. Unit Cost. This values is not posted as in manufacturing process. We need to decide what we want to do with this results.

More details in some later posts…

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