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Co$ta - Matrix Calculation PF1

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Because PF1 has the specificity of having mixed cost centers the Matrix on COSTA works with a main rule and a specific rule.


Check Allocation Matrix for an overview of the process.


The main rule works for the non mixed cost centers as follows:




The system gets the amount going to P&L dividing Credit by Debit. In non mixed cost centers you can have also Depreciation, in this case the matrix ignores it both on Debit and Credit for calculation (see example for mixed cost centers below).


The specific rule for mixed cost centers (commonly for Production cost centers) works as follows:




For this specific case there much more variables, so the system ignores everything (costs going to cost collector (ML), depreciations (Credit (D90) and Debit), fixed costs absorbed (E90), AUFLV (G40) and variable costs (Credit (cost collector)) with exception of fixed costs of the period (Credit + Debit) and variable costs (Debit).

This way is possible to get the correct amount of fixed costs going to P&L and reflect it on COSTA.

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