• 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)

In the beside image we can see the main elements of the bridge for the budget. There are no calculations behind (as it was the case of the Bridge element for actuals) but they are the amounts reported by Controllers during the budget process in the tool Anaplan.

a - Capital Lease - Cost reported in the Anaplan tool in Anaplan scope that will not directly impact the P&L as its destination (and origin, in this case) is Capital Lease. 

b - Stock Variation of spare parts and other - Cost reported in the Anaplan tool in Anaplan scope related to purchase of spare parts and other technical goods that are stockable. In these key figures we represent the difference between the value of good receipts and the consumption (the stock variation) . In consequence the portion that will not impact the FC in Ebitda or P&L.

c - Variable Cost in F2G - Cost in Anaplan scope at origin that will be allocated mainly to  product costing as variable cost, in consequence no impact the FC in Ebitda. Some examples: Waste treatment services,some water treatment,etc This concept should be quite residual. It is reported via an specific bridge element and also based in the figures reported in budget nodes where the attribute  P&L items of the nodes is equal to “Variable Cost”.

d - Subtotal Charge Out - Cost in Anaplan scope at origin that  charged to other entities or budgeting nodes. Reported by controllers during the budget process.

e - Subtotal Charge IN - Cost in Anaplan scope at origin in a different GBU or budget node that is charged out to the node or GBU that is selected in the perimeter of analysis. Reported by controllers during the budget process.

(*) the concept of Charge in and Charge out in actual versus budget are somehow different; as in budget it considers all the charges between nodes (manually reported) where in actuals we are not able to identify these cases when they are nodes of the same GBU in the same legal entity.

f - Capitalisation - Cost in Anaplan scope at origin that is capitalized, in consequence no impact the FC in Ebitda. 

g - Subtotal Other Gaps to FC - Under this chapter we report the cost in Anaplan scope reported in Anaplan tool in budget nodes with the P&L attribute “non recurring items”, both in cost at origin nodes and in the bridge elements nodes. And also the amounts reported in Anaplan under the bridge element: Other Gap to PL.. 

h - Fixed Cost from/to Inventory - Under this chapter we report the cost declared in Anaplan tool during the budget  process, that identifies the cost difference between the fixed cost capitalized and the cost of goods sold (fixed cost component).  

i - Tax Credit - Value reported in the Anaplan tool as correction to the Fixed Cost (FC) in the perimeter of analysis due to a Tax Credit, mainly in R&I activity.

This concept is not currently reflected in the actual version of Costa Destination bridge (June 2022) 

j - Subsidies - Value reported in the Anaplan tool as correction to the Fixed Cost(FC) in the perimeter of analysis due to some subsidies/grants, mainly in R&I activity.

This concept is not currently reflected in the actual version of Costa Destination bridge

At the bottom of the Destination bridge we find a reconciliation table where we can go from b (the FC in Ebitda) to d (FC in Destination View, based on BW destination view or in the sheet “Destination Cost view” filtering the destination GBU).

The gap is explained by the fact that in the FC in Ebitda we are taking 2 assumptions (c):

1 - All the Charge In billing that is received in a given perimeter will impact FC ebitda. Actually we do not know in the current database what will be the destination of the Charge in billing.

2 - Currently in the BW destination (used as reference database for the calculations) there is a difference between the cost at origin and the total cost at destination in all the destination types; this cost should be the same, but it is not; this gap is a kind of error, we are assuming that all this gap stay in FC in Ebitda; but maybe it is not.

Additionally to these 2 below assumptions there is a footnote that remind you a third additional remaining technical issues in this dashboard:

3 - when filtering a budget node (L) the value of Charge In internal allocation is not well calculated

We can find the concepts behind it in the sheet “My report” , under the dataset “destination”.

We can find the definition of the different measures used in My report (data set= destination) in the documentation section Co$ta - Definitions