FACTSHEET

COST ACCOUNTING 365

CKL Software GmbH – About us

Expert knowledge in the field of integrated cost centre and

cost object accounting

CKL Software GmbH is a specialist in integrated cost and management accounting based on Microsoft
Dynamics 365 Business Central. Since our company was founded in 1997, we have focused on the (conti-
nuing) development of cost accounting. Our core product provides you with a technically and functionally
modern financial solution that can be precisely integrated into your Microsoft Dynamics 365 Business
Central environment. A concept that pays for itself: Today, more than 3,000 medium-sized customers use on
CKL Software – the European leader in the Microsoft Dynamics 365 Business Central environment.

Our customers are comprised of more then 200 certified partners worldwide: as a non-selling-ISV, we
distribute our solution exclusively indirectly. We pass on our knowledge of the latest technology, current
requirements for internal company cost accounting and the various industry-specific requirements directly
to you via our partners and consultants.

CKL is a company on the rise: Microsoft has awarded the Hamburg-based company Gold Certification for ERP.

Count on CKL!

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For happy controllers
More dimensions, more overview

Accounting data, performance data, sales data The data grouped in this way forms the basis for
andyour task as a controller: deriving templates your analysis views, which you can export to Excel
from all this to aid strategic corporate decisions. and process from there in the usual form. This also
Its good when you use Cost Accounting 365 for makes it available to other departments.
Microsoft Dynamics 365 Business Central to do this.
Cost accounting is a highlymodern and flexibly
You can use cost centre accounting to manage your expandable software solution with the special CKL
individual operational accounting; some examples effect:
include taking over the reference value administra-
tion on the basis of your services, create transfers • Multidimensional evaluation
according to a wide variety of procedures and create (up to 8 dimensions)
target/ actual comparisons. Cost object accoun- • Integrated cost allocation
ting allows you to perform multi-level break-even • Evaluation, reposting of service providers
analyses, draw up detailed budgets, create a cost • Automation of planned and actual
allocation sheet, manage services and much more. allocation rates
• Unlimited and extended transfer methods
In addition to cost centres and cost objects, you
can also set up to six additional dimensions and The solution is available in German and English and
characteristics. is already being used by many customers worldwide.

Mini cost allocation sheet & break-even analysis

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Cost accounting 365 at a glance
Make your costs transparent

Cost Accounting 365 for Microsoft Dynamics 365 units. This allows data from Financial Accounting to
Business Central provides you with a modern con- be automatically transferred and information from
trolling tool to support your cost analyses. other systems to be easily integrated into cost
accounting and further processed as required via
Cost accounting provides you with tools for mapping individual interfaces. You can use the cost accoun-
the options required in practice, such as internal ting dimensions to introduce additional hierarchies
cost allocation, transfers according to all methods, in cost centre and Cost Object Accounting and use
imputed recurring postings, working with planned them to set up your cost accounting. Characte-
costs, and evaluating data using analysis views that ristics such as product groups, profit centres and
you create yourself. The integrated planning mo- segments can be used as evaluation hierarchies.
dule enables traditional cost accounting methods,
from actual and normal
cost accounting to flexible
planned cost accounting
or direct accounting. The
value flow can be designed
as desired within the main
Cost Centre Accounting and
Cost Object Accounting
modules as well as across
modules in the form of
transfer processes bet-
ween cost centres and cost

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The controller‘s workstation
Role centre

The new role-based user interface from Microsoft mation is falls into the background. This leaves a
Dynamics 365 Business Central for controllers clear and structured application window with an
arranges and structures the workstation according overview of the upcoming tasks, which helps you
to its function and task. Oft-used activities and to better set priorities and work more comfortably
features use are brought to the fore, other infor- and productively.

Role centre

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Cost Centre Accounting
Basic functions of Cost Centre Accounting

Cost Centre Accounting is used to calculate the Cost account scheme

basic functions of operational cost accounting. As with the account scheme in Financial Accounting,
you can compile your own evaluations. Information
As an important basic function, a consistent break- from service transactions and cost object entries
down into fixed and variable cost components is can also be queried here. A further link with ana-
possible. This can be achieved with fixed saved lysis views opens up the possibility to evaluate
amounts or percentages, for which the respective the analysesusing a structured form of the cost
cost categories are supported. account schemes.

Cost category plan

Irrespective of whether you
want to manage an indivi-
dual cost category plan or
a cost category plan that
corresponds to the G/L
account plan, you are com-
pletely free to design the
structure.

G/L accounts are linked

to cost categories in cost
centre accounting.

Factsheet – Cost Accounting 365 6

Cost Centre Accounting
Basic functions of Cost Centre Accounting

Dimensions Reference value management

For detailed cost analyses, the entry information Reference values in Microsoft Dynamics 365
can be grouped very precisely with dimensions. Business Central are not only a work unit, they also
Dimensions are applied in a cross-modular fashion. have other functions. Reference values are linked to
Postings with the cost centre dimension are allocation rates and, if required, units in production.
transferred to cost centre accounting with all For example, a reference value of the type hour
other dimensions. Within Cost Accounting, pos- can have different hourly rates per cost centre
tings/transfers can be made by specifying further and at the same time be linked to the unit hour in
dimensions. production for capacity planning. Alternatively,
they can also be units from the Microsoft Dyna-
Transfer mics 365 Business Central Resource module.
Cost accounting primarily obtains data from the
Financial Accounting Module and, if required,
quantity data from the Production module. Optio-
nally, the transfer can take place automatically for
each posting or can be started manually if required.

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Cost Centre Accounting
Transfer methods

Transfers Budget amounts are divided into fixed and variable

The costs posted to the preliminary/auxiliary cost parts. You can build up the budget by transferring
centres can be apportioned to the main cost centres the actual data and using a factor. If you want to
using different allocation procedures. The following maintain the budget data externally, you can export
allocations procedures are available: it to Excel and import it again. The budget struc-
ture can take various dimensions into account in
• Stepladder method (service, ratio and with order to map sub-budgets. Transfers can be used
reference to another cost category) to support the budget structure.
• Quantity x cost rate (using a reference value
with an allocation rate) Analysis views
Analysis views can be built on the basis of the
All transfers can also be made proportionally. If you dimensions posted in Cost Accounting. These
want to allocate costs between cost centres until analyses are based on postings from cost centre
all values have been redistributed, you can use the and cost object accounting as well as budget data.
iteration procedure. If transfers must be distributed The analysis data can also be linked to account
according to the ratio of planned figures, you can schemes in order to derive a different representa-
refer to the appropriate budget and then distribute tion of the data. From the analysis view, all relevant
the actual data. data can be transferred to a pivot table in Excel
via a direct export interface and processed there.
Planned costs This allows other positions in the company without
As with Financial Accounting, any number of budgets direct access to benefit from the cost accounting
can be created. These can be used in analyse for services.
target/actual comparisons or transferred to Financial
Accounting if required. It is also possible to transfer
existing budgets from Financial Accounting.

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Cost centre accounting
The functions at a glance

• Stepladder method (service, ratio and with reference to another cost category)
• Separation between fixed and variable amount proportions
• Storage of fixed amounts or percentage shares in the cost category
• Administration of any number of dimensions/reporting indicators with each posting
• Optional automatic transfer of cost and service postings from other modules
• Reference values for managing service postings
• NEW: Transfer of flexible activity types using reference values (such as number of employees),
Number of quotations/orders, number of requests/orders, number of stock movements)
• Storage of the allocation rates for the reference value
• NEW: Possible to us the original value of the service origin as an allocation rate
• Definition of standard allocation keys, e.g. using the
• stepladder method with distribution according to ratio, service, or reference cost category
• Quantity x cost rate with allocation rate
• the iteration process
• the ratio of budget values
• Repeating imputed recurring postings
• Budgets of cost centre accounting with integration of dimensions
• Quantitative budgets
• Budget structure with fixed and variable amount separation
• NEW: Budget link to Financial Accounting (bidirectional)
• NEW: Posting of budget values as actual values
• Budget creation using plan assessments
• Export and import function to/from Excel
• Management of analysis views for detailed evaluation on a multidimensional basis
• and for the presentation of target-performance comparisons
• Linking of analysis views with account schemes
• User-defined evaluation options for account schemes
• Detailed evaluations (e.g. cost category worksheets, cost allocation sheet by cost centre/period),
plan/actual comparisons)
• NEW: Simple deletion of cost category entries per journal after incorrect entries

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Cost object accounting
Cost object allocation and calculation

If required, the Cost Unit Accounting module can postings from the Production or Resources modules
be used if, for example, internal cost allocation and can be immediately transferred by combining the
costing are required of individual cost objects. This reference value with the allocation rate.
module provides the typical functions that Cost
Object Accounting usually requires in practice. Overhead calculation
By setting up various calculation schemes, it is
Transfer possible to view the cost object or the company
Individual costs that have been posted in other from different perspectives and evaluate them.
modules with cost objects can optionally be charged The calculationschema can be set up according
automaticallyor, if required, manually into Cost to user requirements and can be furnished with
Accounting. If the posting is made to a cost object the desired overheads on the individual costs. The
by a distribution from cost centre accounting, the overhead rates can be credited to the desired cost
postings are also transferred directly. Quantity centres as required during internal allocation.

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Cost object accounting
Cost object allocation and calculation

Allocation of services
If services must be assigned directly to a cost object,
they can be posted to Cost Centre Accounting
in conjunction with the corresponding reference
value of the relevant cost centre.

Planning module
In the cost object area, you can draw up detailed
budgets. These are marked with quantity infor-
mation or simply distributed over the periods with
the same amounts. It is possible to export them to
Excel in the cost object area for further processing
and then import them again. Here, too, you can
transfer the budget to or from Financial Accounting.
When transferring item budgets, the detailed cost
elements of the item calculation can also be used
instead of inventory usage.

Analysis views
Here, too, analysis views are available for detailed
evaluations according to dimensions. The budget
values for subsequent target/actual comparisons
are also taken into account.

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Cost Object Accounting
The functions at a glance

• Any number of cost objects

• Separation between fixed and variable amount proportions
• Optional automatic transfer of cost and service postings
• Any number of contribution margin levels
• NEW: Performance journal in connection with reference values and allocation for purchased items
(quantity), produced items (quantity), sold items (quantity)...
• Internal cost allocation
• Create any number of overhead calculation schemes
• NEW: Internal cost allocation with original values from the cost origin
• NEW: Allocation of cost objects to cost objects
• Calculation of overhead rates for credit note to Cost Centre Accounting
• Structure of cost object budgets with fixed and variable (quantity-based) budgets
• Export and import of budget data into Excel
• NEW: Budget link to Financial Accounting (bidirectional), also from Merchandise Management (item
budgets)
• Create any number of analysis views for actual and budget data
• Imputed recurring postings
• NEW: Simple deletion of cost object account items per journal after false entries
• NEW: Simple deletion of cost category entries per journal after incorrect entries

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 CKL Software GmbH
Luruper Chaussee 125, Haus 6
D-22761 Hamburg
T +49 40 / 533 00 999 0
F +49 40 / 533 00 999 9
info@ckl-software.de
www.ckl-software.de

Contact
For further information about Cost Accounting 365
please contact us or your Dynamics partner. Our partners
will be happy to advise and support you with the
implementation and deployment of Cost Accounting 365.