实际价格计算:确定方法
實際價格計算:確定方法
定義
Indicator controlling which price calculation method is used for anactivity type.
There are three methods by which prices can be calculated:
1 Price per period
The costs incurred in one period are divided by the activities for theperiod. This may result in different prices for each period. Givenidentical fixed costs but different activity quantities, a relativelyhigh price is therefore used to value the activity quantities in periodswith a low activity quantity. By contrast, in those periods with lowactivity input, the activity input is valuated at a relatively lowprice, because the fixed costs relate to a higher activity quantity.
Example
| 1 | | 1.000 EUR | | 1.000 EUR | | 1.000 h | | 2.000 EUR/1.000h = | ? | 2 EUR/h |
| 1 | | 1.000 EUR | | 1.000 EUR | | 1.000 h | | 2.000 EUR/1.000h = | ? | 2 EUR/h |
| 2 | | 100 EUR | | 1.000 EUR | | ??100 h | | 1.100 EUR/100 h= | ? | 11 EUR/h |
The activity receivers in period 2 are charged more than the receiversin period 1. The price per period is higher in period 2 than in period 1due to the lower variable costs in period 2. In this period (2), thefixed costs are distributed among a lower activity quantity.Accordingly, the price in period 2 contains a higher fixed percentagethan that in period 1.
2 Average price
All receivers are charged the same price irrespective of the period inwhich they receive the activity.
The total costs of all periods are divided by the totalactivities (for one activity type) for all periods.
Example
| 1 | | 1.000 EUR | | 1.000 EUR | | 1.000 h | | not determined |
| 2 | | ??100 EUR | | 1.000 EUR | | ??100 h | | not determined |
| Total| | 1.100 EUR | | 2.000 EUR | | 1.100 h | | 3.100 EUR/1.100 h = 2,82 EUR/h |
- Under this method, the balance for the individual periods does not equalzero, meaning that either:
- Too much (see period 1 where 1000 h x 2.82 EUR/h = 2820 EUR ) or
- Too little (see period 2 where 100 h x 2.82 EUR/h = 282 EUR)
is charged.
3 Cumulative price (only possible in the actual)
Under cumulative calculation, the price for a period is the total of thecosts and activities for all periods up to the period underconsideration (your entry in the To Period field). This methodsmoothes out cost fluctuations between periods.
During revaluation under the cumulative method, all those sender objects(in those periods that you specified under period selection for actualprice calculation) are credited in full. The activity inputs arevaluated with the new price in each selected period. The system makesthe necessary additional postings in these periods to ensure this equalvaluation.
The cumulative procedure is only possible where all activity receiversin all periods of the interval entered can be posted to. In other words,the period lock must not be active for these objects. You must ensurethat this is the case because receivers in the first period can containequalization postings in the final period.
Example 1: Differences between prices per period and cumulated price
Prices per period: The costs of each period are divided by theactivities in question - the prices can vary markedly.
| 1 | | 1.000 EUR | | 100 h | | 10 EUR/h |
| 2 | | 2.000 EUR | | 50 h | | 40 EUR/h |
| 3 | | 1.000 EUR | | 250 h | | 4 EUR/h |
Cumulative price: The price is determined from the total of the currentperiods and of the previous periods. For example, the price of period 2is calculated by adding the costs in periods 1 and 2 (1,000 + 2,000 EUR)and dividing them by the activities for this period (100 + 50). Theprices do not fluctuate as much.
| 1 | | 1.000 EUR | | 100 h | | 10 EUR/h |
| 2 | | 3.000 EUR | | 150 h | | 20 EUR/h |
| 3 | | 4.000 EUR | | 400 h | | 10 EUR/h |
Example 2: Revaluation at actual prices
Under revaluation, activity allocations are valuated at actual pricesand the difference as against the values already posted is allocatedsubsequently.
If, under actual price calculation, you enter a range of periods, thesystem carries out revaluation for every period. The sender objects arefully credited in each period.
If you enter one period only, the subsequent allocation is carried outin this period only, meaning that only this period is fully credited.
Entry: Periods 1 through 3
| 1 | | 1.000 EUR | | 100 h | | 10 EUR/h | | ??500 EUR | | 5 EUR/h |
| 2 | | 3.000 EUR | | 150 h | | 20 EUR/h | | ??750 EUR | | 5 EUR/h |
| 3 | | 4.000 EUR | | 400 h | | 10 EUR/h | | 2.000 EUR | | 5 EUR/h |
| 1 | |?? 500 EUR | | +?? 500 EUR |
| 2 | | 2.250 EUR | | + 1.250 EUR |
| 3 | | 2.000 EUR | | - 1.000 EUR |
Period 1:
The difference between actual and planned costs is 500 EUR. Allreceivers are charged this amount - the sender objects in period 1 arecredited in full.
Period 2:
The difference between plan and actual costs amounts to 2,250 EUR. Sincecumulative values are used in calculation here, the receiver objects arecharged 1,250 EUR. The sender objects are still fully credited because 1,000 EUR from the first period have already been allocated to thereceiver.
Period 3:
The revaluation results in the receivers being charged 1,000 EUR toomuch. This amount is credited to the receivers - the sender objects arethen credited correctly and in full. How is this total arrived at? Thedifference between planned and actual costs is 2,000 EUR. In periods 1and 2, the receivers were charged 1,250 EUR planned costs and 1,750 EURrevaluation, making a total of 3,000 EUR. The difference between planand actual, however, is only 2,000 EUR??- the receivers have beencharged 1,000 EUR too much.
Entry: Periods 3 to 3
If, under actual price calculation, you enter period 3 only, the systemallocates correctly, but senders are fully credited only in this period.The price calculation program posts only to the period(s) that you enterunder From/To Period. 750 EUR is revaluated because although plancosts of periods 1 to 3 are included in the calculation (3,250 EUR), norevaluation took place in periods 1 and 2.
| 3 | | 4.000 EUR | | 400 h | | 10 EUR/h | | 2.000 EUR | | 5 EUR/h |
| 3 | | 2.000 EUR | | + 750 EUR |
Unlike an average price, which can be defined for either single costcenters/activity types or for a business process, cumulative calculationcan be selected for all sender objects (under version settings).
The cumulative method is advantageous where costs incurred or theactivity output are subject to large fluctuations. This applies inparticular if costs are not incurred at the same time as activity isoutput. The advantage of the cumulative price over the average price(which also ensures an equal debiting of receivers) lies in the factthat it ensures full crediting of the cost center or business process atany point. Under average calculation by contrast, full crediting ispossible only for the entire period.
相關
在內部作業分配的重過帳過程中，可以在另一個期間內過帳重過帳。在這種情況中，由于在舊的接收方和發送方之間的負作業流，可能存在一個舊接收方的負數量。
在期間外的內部作業分配重過帳中，因此應該使用累計作業價格，因為一個不同的作業價格計算會導致不準確的結果。
總結
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