The allocation of costs to a GBU, a function or SBS is based on the ZCBS hierarchy. 

Each cost center is assigned to a group of the hierarchy that is itself assigned to the group: GBU, Function or SBS using the mapping maintained in the file Mapping (sheet " function grouping" - column C)

The allocation of costs to a GBU, a function or SBS is based on the ZCBS hierarchy. 

Each cost center is assigned to a group of the hierarchy that is itself assigned to a function using the mapping maintained in the file Mapping (sheet " function grouping" - column D)

C. GBU

The allocation of costs to a GBU, a function or SBS is based on the cost center master data (Business Area for PF1, Profit center for WP1) 

D. BSA Group

BSA means Business Support Activities. In July 2020, there are 3 BSA:

• Finance
• Human Resources
• Purchasing

The documentation about the determination of the each BSA is available here: BSA Report

E. OPEX/CAPEX

By default all costs are reported in the dashboard but it is possible to filter OPEX (Operational Expenditure) or CAPEX (Capital Expenditure)

• (A) When both buttons CAPEX/OPEX have the same color (green or white), all costs are displayed in the dashboard
• (B) When the button OPEX is green, only OPEX is displayed
• (C) When the button CAPEX is green, only CAPEX is displayed

F. Interco/Non Interco

By default all costs are reported in the dashboard but it is possible to exclude costs invoiced by another company Solvay:

• (A) When both buttons Interco/Non Interco have the same color (green or white), all costs are displayed in the dashboard
• (B) When the button Interco is green, only costs with a vendor Solvay are displayed
• (C) When the button Non Interco is green, costs invoiced by another company Solvay are excluded

View 1 - Total Costs (€)

In this view, the YTD of the current year (=1,51 G) is compared with the YTD of the previous year (1,65G). 

The currency is Euro

• When the number is green preceded by a down arrow  ↓ costs are decreasing
• When the number is red preceded by an up arrow  ↑  costs are increasing
  

View 2 - Active FTE - Month Year

A FTE = Hours worked by one person on a full-time basis (source HR)

• Costs 2019 (A) = Costs Y-1 converted in Euro using the Year-to-date Monthly Average Rate  (Rate C) of december Y-1
• Costs 2019 RSB (B) = Costs Y-1 converted in Euro using the Year-to-date Monthly Average Rate  (Rate C) of the current month
• Costs 2020 (C) = Costs Y converted in Euro using the Year-to-date Monthly Average Rate  (Rate C) of the current month
• FX (1) = (B) - (A) = Exchange rate impact
• Inflation Labour (2) = The inflation is calculated country by contry using inflations rates filled in the file Mapping  (sheet "INFLATION LABOUR (ZRCS-10)"). It is calculated for all cost elements included in the group ZRCS-10 of the Cost element Group ZRCS-FC. 
• Inflation Other (3) = The inflation is calculated country by contry using inflations rates filled in the file Mapping (sheet "INFLATION OTHER "). It is calculated for all cost elements excluding those in the group ZRCS-10 of the Cost element Group ZRCS-FC. 
• Δ (4) = (C) - (A) - (1) - (2) - (3) = variance that is not explained by the exchange rate or the inflation. 

A. Select a view by 

• Macro Package
• Package
• Sub Package

B. Compare costs by Macro Package / Package or Subpackage. Year Y vs Year Y-1 with the same exchange rate. 

A. Total costs by month or cumulated

B. Select costs by month or by quarter

C. Compare costs by month Year Y vs Year Y-1 with the same exchange rate. 

Total costs by GBU and CBS (Function)

A. Select costs of the year Y (Costs 2020) of compare the year Y with the year Y-1 (YoY RSB)

A. Create a table to detail costs mainly by

• GBU/Function
• Macro Package / Package / Sub package
• Country of the company code
• Plant

B. Detailed as in view 3 - Bridge

A. Costs of the Macro Package = People by months

B. FTE by month

A. Costs of the Macro Package = People by Function

B. FTE by Function