Management Accounting CDS

Manufacturing overhead is allocated directly to the cost units in the Cost Distribution Sheet.

The adjustment of the financial accounting expenses according to operational and objective criteria results in cost types.

Cost centers are only debited with overhead.

Revenue is allocated to cost centers.

Changes to the inventory occur in the cost unit accounting section.

Indirect cost centers (Vorkostenstelle) render their service to cost centers.

The use of an overhead rate is necessary to allocate cost types to cost units.

The rates to calculate individual orders are derived from the total calculation.