Special Direct Costs

Description

Special direct costs occur in irregular amounts and irregular intervals. The special direct costs are distinguished in manufacturing and sales. Special direct costs are apportioned by allocation to a specified production quantity.

Examples

  • Special Direct Manufacturing Costs (SD ManC) are, e. g. costs for external development performances.
  • Special Direct Sales Costs (SDSC) are, e. g. commissions, custom duties, marketing costs.

Insertion Positions

Special direct costs can be inserted / embedded under the following calculation elements:

  • Should Cost Calculation
  • Assembly
  • Part
  • Grouping
  • Process

Unit

Special direct costs have the unit »currency«.

Calculated values of the Chipping cost model:

You can find the basic properties of the special direct cost in the Details view.

Toggle View Schema

  • You are in the Details, Structure, Key Figures, or Used Objects view.
  1. Click in the view schema combobox to the top right of a view.

    2. All view schemes for the selected view are shown.

  2. Click on the desired view schema.

    3. This switches the view schema.

    Alternative: Click on one of the icons right next to the combobox to activate the respective view schema.

Note

The »Overview« view schema summarizes all available view schemes for the selected calculation or calculation element in groups. This schema is only available via the combobox.

»Calculation« group

Valuation

Via the valuation, you can define the calculation mode.

You can choose between the following valuations:

Further Information ► Valuation

 

Hint Click on the plus (+) for further information.

Costs per Unit

Display and enter the costs per special direct cost unit.

This value is required.

Direct input is possible.

Cost Allocation at Should Cost Calculation Level

Display and enter the cost allocation of the special direct costs on calculation level. Depending on the special direct cost category, the special direct costs are listed in the cost summary of the should cost calculation.

Direct input is possible.

Allocation over Specified Parent Resource Quantity

Display and enter the cost allocation of the special direct costs per parent resource quantity. The value of »Output per Cycle« of the process is included in the calculation.

Direct input is possible.

Miscellaneous Special Direct Manufacturing Cost

Depending on the selected special direct cost category, the respective costs mare displayed.

 

Not Considered Investment Value

Display and enter the investment value that has not been considered.

Direct input is possible.

Reimbursed Investment Value

Display and enter the reimbursed investment value.

Direct input is possible.

Number of Units

Display and enter the number of special direct cost units.

This value is required.

Direct input is possible.

Costs per Unit

Display and enter the costs per special direct cost unit.

This value is required.

Direct input is possible.

Total Costs

Shows the calculated total costs The values is derived from »Number of Units« and »Costs per Unit«.

Miscellaneous Special Direct Manufacturing Cost

Depending on the selected special direct cost category, the respective costs mare displayed.

 

Investment Value

Shows investment value. This value equals that of the total costs.

Percentaged Proportional Investment Value

Display and enter the percentage share of investment value to be considered.

Direct input is possible.

Proportional Investment Value

Displays the calculated share of investment value. It is derived from »Investment Value« and »Percentaged Proportional Investment Value«.

Direct input is possible.

Percentaged Not Considered Investment Value

Display and enter the percentage share of investment value which is not to be considered. Together with the value »Percentaged Proportional Investment Value« it equals 100 %.

Direct input is possible.

Not Considered Investment Value

Displays the calculated share of investment value which is not to be considered. It is derived from »Investment Value« and »Percentaged Not Considered Investment Value«.

Direct input is possible.

Allocation Ratio

Display and enter the percentage ratio of the special direct cost's allocation. Together with the value »Reimbursement Ratio« it equals 100%.

Direct input is possible.

Allocated Investment Value

Display of the allocated investment value calculated as percentage.

Reimbursement Ratio

Display and enter the percentage ratio of the special direct cost's reimbursement. Together with the value »Allocation Ratio« it equals 100%.

Direct input is possible.

Reimbursed Investment Value

Display of the reimbursed investment value calculated as percentage.

 

Imputed Interest Rate

Display of the imputed interest rate at the location of the should cost calculation (Details ► Assumptions ► Location Factors ► Location Cost Values).

Interest Calculation over Production Lifetime

The checkbox lets you define whether interest is paid on the special direct costs throughout the production lifetime or not.

The checkbox is activated by default.

Interest Calculation Period

Display and enter the interest period, if no interest is paid on the special direct costs over the production lifetime.

Direct input is possible.

Relevant Interest Calculation Period

Display of the interest period of the special direct costs relevant for the calculation.

  • It equals the production period of the should cost calculation for » Interest Calculation over Production Lifetime«. The checkbox is activated by default.
  • It equals the interest calculation period of the special direct costs for » Interest Calculation over Production Lifetime«.

Imputed Interest Cost

Display of the imputed interest costs calculated for the special direct costs.

 

This group enables you to select the method used for determine the special direct cost's allocation quantity in a calculation. Only one of the following allocation methods can be activated at a time.

Allocation over Lifetime Production Quantity including Scrap

The checkbox lets you define whether the special direct costs are allocated on the production quantity incl. scrap over the production lifetime or not.

The checkbox is activated by default.

Lifetime Production Quantity incl. Scrap

Displays the production quantity incl. scrap over the production lifetime.

Allocation over Production Quantity including Scrap

The checkbox lets you define whether the special direct costs are allocated for a year or not.

Relevant Production Quantity Rate incl. Scrap

Displays the production quantity incl. scrap per year.

Allocation over Specified Production Quantity

The checkbox lets you define whether the special direct costs are allocated on a specific production quantity or not.

Specified Production Quantity

Display and enter a specified value (in piece) of the production quantity.

Direct input is possible.

Allocation over Specified Parent Resource Quantity

The checkbox lets you define whether the special direct costs are allocated on a specific parent resource quantity or not.

Specified Parent Resource Quantity

Display and enter a specified value (per cycle) of the parent resource's production quantity.

Direct input is possible.

Allocation Quantity

Displays the calculated allocation quantity for the special direct costs. The value of »Output per Cycle« of the process is included in the calculation.

  • For » No Cost Allocation«
    • the allocation quantity = 0.
  • For »Allocation over Lifetime Production Quantity including Scrap«
    • the allocation quantity equals the value of »Lifetime Production Quantity incl. Scrap«.
  • For » Allocation over Production Quantity including Scrap«
    • the allocation quantity equals the value of »Relevant Production Quantity Rate incl. Scrap«.
  • For » Allocation on Specified Production Quantity«
    • the allocation quantity equals the value of »Specified Production Quantity«.
  • For » Allocation on Specified Parent Resource Quantity«
    • the allocation quantity equals the value of »Specified Parent Resource Quantity«.

»Cost Summary« group

Cost Allocation of Investment Cost

Display the calculated investment cost allocation for special direct cost.

Cost Allocation of Imputed Interest Cost

Display of the imputed interest allocations for special direct cost.

»General Properties« group

The specific properties of the special direct costs are listed below.

Special Direct Cost Category

Select a category to classify the special direct cost. The following special direct cost categories are predefined:

Special Direct Cost Category Short label Key of the Development Type
Special Direct Manufacturing Cost MiscC SD ManC SD ManC
Special Direct Sales Cost SDSC SDSC
Allocation of License Cost Alloc. Lic C ALC
Allocation of Miscellaneous Cost Alloc. Misc C AMC

Further Information ► »General Properties« group

Further Information

Click here for further information on each group.

»Master Data« group

Some calculation elements additionally have the »Master Data« view schema. For the special direct cost, this view schema comprises the properties of the following groups/view schemes at a glance:

  • General
  • Technical Description
  • Comments, Attachments and Links
  • Information

 

FACTON CMD Compatibility

Special direct costs can be allocated under the following supported resources:

 

UI Name Internal Name Type Object Type
Number of Units NumberOfUnitsAtPosition Number Resource
Costs per Unit SpecialDirectCostPerUnitAtPosition Money Resource
Special Direct Cost Category SpecialDirectCostCategoryAtPosition TSpecialDirectCostCategory Resource

Table: Interface Properties - Special Direct Cost