Co$ta - Destination Bridge
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The Destination bridge is a new application inside the Costa Dashboard (a new sheet) that provides insight of the impact in the Ebitda from the Cost at origin , more specifically in the Fixed Cost in EBitda.
The objective is double: being able to quantify the different bridge elements from the cost of origin to the Fixed Cost, and comparing this bridge with a given reference (by default budget but it can be also with Y-1).
The data, calculations and concepts for the destination bridge for actuals are based on the” BW query destination view”; to know more about it go to Co$ta - BW Destination view .
The Destination Bridge starts at the cost at origin for Anaplan Scope (see in this link more detail explanations), and from there it explains the portion of this cost that will impact the Fixed Cost of a given GBU (or budget node or site) after some deductions and additions that we can see in the bridge.
This means for instance that a) the cost that is not in Scope of Costa tool is not considered in the bridge: for instance utilities.b) But also that cost being in the scope of the Costa tool, but that is not part of Anaplan scope, it will not be considered either (such as packaging or transportation), or the cost of certain JV or certain CC groups in ZCBS hierarchy or certain Capex.
- The Destination Bridge explains the Cost impact from the cost at origin to the Fixed Cost in P&L (a to b)
- After selecting the reference of comparability (either budget or Y-1) the dashboard compares actual data with that reference (c) and shows the gap.
- If not filters in the background the values are referred to the Year to date of the current year, and the reference will consider the same period of time.
- The dashboard allows filters by Origin GBU, budget nodes or site (d).
- You can select to run the report in Euro or local currency
- Also at the bottom of the dashboard we can find some satellite tables that provides more details:
- Fixed Cost by P&L heading group.
- F2G scope and Out of scope of Anaplan (always Anaplan scope) by MacroPackage.
- Charge In and Charge out additional details
a- Capital Lease- Cost in Anaplan scope that will not directly impact the PL as its destination (and origin, in this case) is Capital Lease.
b- Stock Variation of spare parts and other- Cost in Anaplan scope, representing the difference between value of good receipts (Origin flow FI) and the consumption of those materials. In consequence the portion that will not impact the P&L.
c-Variable Cost in F2G- Cost in Anaplan scope that will be allocated to product costing as variable cost, in consequence no impact the FC in Ebitda. Some examples: Waste treatment services, some water treatment,etc
d-Subtotal Charge Out- Cost in Anaplan scope at origin, for a given perimeter (determined by the filters of origin GBU, site or budget node), that will be either:
-cost billed to other companies of the group or to external companies
-cost reported In the same legal entity as fixed cost in the P&L, but in a GBU different to the one of the cost at origin (origin GBU).
e-Subtotal Charge IN- Cost in Anaplan scope at origin, for a given perimeter (determined by the filters of origin GBU, site or budget node), that will be either:
-cost billed by other companies of the group to our perimeter of analysis
-cost reported as Fixed Cost in P&L of the GBU selected in our perimeter of analys, where the origin GBU (the GBU of the cost at origin) is different to this one.
f- Capitalisation- Cost in Anaplan scope at origin that is capitalized, in consequence no impact the FC in Ebitda.
Pay attention: in this category we consider some cost that is already classified as CAPEX in origin cost sheets (summary, budget owner view, cost details;), but also some cost that was considered OPEX at origin but that during the monthly process has been reclassified as CAPEX.
g-Subtotal Other Gaps to FC- Under this chapter we report the remaining cost in Anaplan scope at origin, that for a given perimeter (determined by the filters of origin GBU, site or budget node), will not be reported as Fixed Cost for different reasons:
-it will be reported below underlying Ebitda
-it will not impact the P&L but a Balance Sheet account (eg a previous year provision)
-the system is not able to detect the destination (error)
-the system used to report the cost at origin is not Pf1 nor WP1 (non ERP)
-it will be reported in EBITDA but no as Fixed cost (eg Variable selling expense)
