macs Cost Center
macs Cost Center
macs Cost Center meets all requirements of timely and effective cost management across industries. The methodology is based on standard marginal costing, so
macs is special
macs differentiates between variable and fixed cost. In financial planning and analysis, macs also takes into account so-called secondary cost centers, i.e. those that provide services for other cost centers.
- Effective responsibility accounting
- Determination of target cost for product and/or service costing
- Indirect fixed overhead cost charge out and recovery control
- Providing base data for capital project feasibility studies (replacement, substitution, etc.)
- Direct overhead cost management
- Enabling strict project management
- Activity Based Costing
Accurate Activity Cost Rates
Within the annual budgeting and planning process, which is done at cost centre and activity type level, the budgeted production volume is backflushed using BOMs and routings in order to determine the budgeted activity (driver) volume to derive at the activity rates for product costing.
The system then determines the target cost based on actual production. Cot recovery variance analysis are provided at cost center level in terms of consumption (variable) and fixed budget variances as well is activity (production volume) variances.
- Primary Cost
- Secondary Cost
- Charging Cost Objects
- Charging on Cost Center
- Income Statement Allocations
Transparent Quantity and Price / Cost Planning
The activity cost rates are split into cost element groups as well as in variable and fixed components. These product unit cost are passed on to Sales & Profit for income statement calculations.
The detailed cost structure in the income statement helps to identify opportunities in cost savings (productivity gains) and value analysis respectively.
The Cost Center module enables a business to maintain a good cost culture with responsibility accounting.
With macs Cost Center, Cost Controlling is a matter of all.
- Decentralized cost management
- Assumption of responsibility for costs
- Cost Culture a matter for all
These customers rely on macs
