Co$ta - Matrix Calculation PF1

Check Allocation Matrix for an overview of the process.

Mixed cost centers are all the cost centers which sub-nodes ends in "Y" on node EPRD from hierarchy ZCBS.

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

The system gets the amount allocated or going to Destination (P&L, Billing, Capex, etc...), ignoring everything with exception of fixed costs of the period (Credit + Debit) and dividing Credit by Debit. In non mixed cost centers you can have also Depreciation, which by rule is ignored (see example for mixed cost centers below).

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

For this specific case we have variable cost (1) (considered only the ones that belong to COSTA scope), which are identified and reflected on Destination type "STOCK_VC". 

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, with the same calculation dividing Credit by Debit and reflect it on COSTA.

(1) - Variable costs are all cost elements that belong to hierarchy XCS-ALL and node XCS VCAL