Cost elements

Cost elements can contain different types of costs, depending on the calculation element and its calculation mode. These costs can have surcharges, identified by type.

Cost element	Possible surcharge rate types	Project Element	Calculation Modes
Direct labor costs	It is not possible to define surcharges for this cost element.	Process	Basic Advanced	The costs are derived from the product of the worker time multiplied by the labor cost rate.
			Special	Costs per worker = ∑ work step times • labor cost rate Costs = ∑ costs per worker
			Cost Center	The costs are derived from an activity of type "Worker Activity" or "Setup Activity".
			Technology	The costs are calculated using the formula for the manufacturing process with cost models.
		Assembly Manufacturing part	Estimation Offer	The costs of manufacturing parts and assemblies are allocated to the direct labor costs, provided FACTON has been configured accordingly. They are derived from the costs entered in the calculation mode.
Labor costs	Fixed sum per unit Percentage Inflation rate Definition	Process	Basic Advanced Special Cost center Technology	The costs are derived from the sum of the direct labor costs plus surcharges.
		Assembly Manufacturing part	Estimation	The costs of manufacturing parts and assemblies are allocated to the labor costs, provided FACTON has been configured accordingly. They are derived from the costs entered in the calculation mode. Any possibly defined surcharges on labor costs do not have an effect on labor costs generated through Offer or Estimation.
		Assembly Manufacturing part	Offer	The costs of manufacturing parts and assemblies are allocated to the direct labor costs, provided FACTON has been configured accordingly. They are derived from the costs entered in the calculation mode.
Direct machine costs	It is not possible to define surcharges for this cost element.	Process	Basic Advanced	The costs are derived from the product of the machine time multiplied by the machine cost rate.
			Special	Special calculation mode: The costs are derived from: Costs per machine = ∑ work step times • machine cost rate Costs = ∑ costs per machine
			Cost Center	The costs are derived from an activity of type "Machine Activity" or "Setup Activity".
			Technology	see Calculating "Technology" calculation mode
Machine costs	Fixed sum per unit Percentage Inflation rate Definition	Process	Basic Advanced Special Cost center Technology	The costs are derived from direct machine costs plus surcharges.
Labor setup costs	It is not possible to define surcharges for this cost element.	Process	Basic Advanced	The costs are derived from the product of the setup time multiplied by the setup rate, provided the setup cost rate has been defined. If a setup cost rate has not been defined, the costs are the sum of the products of setup time multiplied by the labor cost rate, and the setup time multiplied by the machine cost rate. The costs are calculated without surcharges.
			Special	The costs are derived from: Costs per worker = ∑ work step times • labor cost rate Costs = ∑ costs per worker
			Cost Center	The costs are derived from the sum of the activity type "Setup Activity" without surcharges.
			Technology	The costs are calculated without surcharges.
Machine setup costs	It is not possible to define surcharges for this cost element.	Process	Basic Advanced	The costs are derived from the product of the setup time multiplied by the setup rate, provided the setup cost rate has been defined. If a setup cost rate has not been defined, the costs are the sum of the products of setup time multiplied by the labor cost rate, and the setup time multiplied by the machine cost rate. The costs are calculated without surcharges.
			Special	The costs are derived from: Costs per machine = ∑ work step times • machine setup cost rate Costs = ∑ costs per machine
			Cost Center	The costs are derived from the sum of the activity type "Setup Activity" without surcharges.
			Technology	The costs are calculated without surcharges.
Setup costs	Fixed sum per unit Percentage Inflation rate Definition	Process	Basic Advanced Special Cost center Technology	The costs are derived from the sum of the labor setup costs and the machine setup costs, including surcharges.
Setup costs	Fixed sum per unit Percentage Inflation rate Definition	Assembly Manufacturing part	Estimation Offer	If FACTON is configured to allocate the costs of assemblies and manufacturing parts to the direct material costs or the direct labor costs, then the setup costs are derived from the absolute/fixed setup costs entered into the calculation mode.
Direct manufacturing costs	Fixed sum per unit Percentage Definition	Process	Basic Advanced Cost center	The costs are computed either from the sum of the resource, labor, machine and setup costs per unit, including surcharges, or from the product of manufacturing time multiplied by the manufacturing cost rate.
			Special	The costs are derived from the sum of the labor, machine and setup costs per unit, including surcharges.
			Technology	see Calculating "Technology" calculation mode
			Estimation Offer	The costs are derived from the sum of the manufacturing costs per unit plus setup costs per unit, including surcharges.
		Assembly Manufacturing part	Forecast	The costs are derived from the calculated costs, without surcharges.
		Assembly Manufacturing part	Estimation Offer	The costs of manufacturing parts and assemblies are allocated to the direct manufacturing costs, provided FACTON has been configured accordingly. They are derived from the costs entered in the calculation mode, plus the absolute setup costs entered.
Manufacturing costs	Fixed sum per unit Percentage Definition	Process	Basic Advanced Special Cost center	The costs are derived from the direct manufacturing costs plus surcharges. This applies to all calculation modes.
Manufacturing costs	Fixed sum per unit Percentage Definition	Assembly Manufacturing part	Forecast	The costs are derived from the calculated costs, without surcharges.
Direct material costs	Fixed sum per unit Percentage Inflation rate Definition Customs duties	Material Semifinished parts	Basic Advanced Offer	The costs are derived from the costs entered, plus surcharges.
		Material Semifinished parts	Estimation	The costs are derived from the costs entered, without surcharges.
		Assembly Manufacturing part	Forecast	The costs are derived from the calculated costs, without surcharges.
		Assembly Manufacturing part	Estimation Offer	The costs of manufacturing parts and assemblies are allocated to the material costs, provided FACTON has been configured accordingly. They are derived from the costs entered in the calculation mode.
		Purchased part Standard part	Estimation	The costs of purchased parts and standard parts are allocated to the material costs, provided FACTON has been configured accordingly. They are derived from the costs entered in the calculation mode.
		Purchased part Standard part	Offer	The costs of purchased parts and standard parts are allocated to the material costs, provided FACTON has been configured accordingly. They are derived from the costs for the purchased/standard part. If a purchased/standard part is set to automatic price search, then the valid costs are selected automatically from the prices for the relevant validity and quantity for the specific calculation year. If no price exists for a particular year, the most recent valid price is used.
Material costs	Fixed sum per unit Percentage Definition Customs duties	Material Semifinished parts Manufacturing part	Estimation Offer	The costs are derived from direct material costs plus surcharges.
Material costs	Fixed sum per unit Percentage Definition Customs duties	Assembly Manufacturing part	Forecast	The costs are derived from the calculated costs, without surcharges.
Unit costs	Fixed sum per unit Percentage Inflation rate Definition Purchasing costs Customs duties	Assembly Manufacturing part	Estimation Offer	The costs of manufacturing parts and assemblies are allocated to the unit costs, provided FACTON has been configured accordingly. They are derived from the costs entered in the calculation mode, plus the absolute setup costs entered.
		Purchased part Standard part	Estimation	The costs of purchased parts and standard parts are allocated to the material costs, provided FACTON has been configured accordingly. They are derived from the costs entered in the calculation mode.
		Purchased part Standard part	Offer	The costs of purchased parts and standard parts are allocated to the material costs, provided FACTON has been configured accordingly. They are derived from the costs for the purchased/standard part. If a purchased/standard part is set to automatic price search, then the valid costs are selected automatically from the prices for the relevant validity and quantity for the specific calculation year. If no price exists for a particular year, the most recent valid price is used.
Additional Costs	Definition	Additional Costs	Estimation	The costs are derived from the assigned additional costs, plus the interest costs per unit.
			Offer	The costs are derived from the assigned additional costs, plus the interest costs per unit.
			Technology	The costs are derived from the assigned result calculated using the formula for an additional cost, plus the interest costs per unit.
Production Costs	Fixed sum per unit Percentage Definition	Project (Product)		The sum of the cost for all parts, including surcharges.

Table: Cost incurrence at project elements

Further Information

Calculating "Technology" calculation mode