Company Account Sheet
The cost allocation sheet is used as a calculation scheme and data basis for cost/performance accounting, and is used to distribute costs that cannot be directly allocated to cost objects, so-called overhead costs, to cost centers. A tool used in cost and activity accounting, especially in small and medium-sized enterprises. It is a retrospective cost control accounting in the form of tabular cost centre accounting.
In the preliminary stage of the cost allocation sheet of the operating result statement (also called accrual calculation), the CoPlanner summarizes the expenses and revenues originating from the accounting into cost and revenue elements and separates them into operational and neutral costs and revenues. In addition, items that cannot be shown in the balance sheet are offset accordingly in order to create a realistic cost distribution.
Tasks of the farm accounting sheet
The operational accounting sheet (BAB) contains the following tasks:
- Classical distribution of overhead costs to the cost centers using various keys (for example, rent is usually allocated to the individual cost centers such as production, administration, sales, etc. using the square meters of space used (= allocation key).
- Allocation of overhead costs between the different cost centers
- Calculation of overhead rates for Cost Object Controlling
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