8/6/2019 Activity CCplanning

1/1

Cost Center/Activity Planning

If activity price isautomatically calc

Maintainfixed/

variableprice

Plan outputquantity

No

Yes

Production Cost Centers

Act Typ 1 Act Typ 2Output 50 Units 30 UnitsPrice $550 $283.33

Act typ 1 Act Typ 2Utility1 60U/$15000Utility 2 110U/$2000PCE1 $10,000PCE2 $5,000Serv CC $500Admin CC $2000ORD1 $1500

Activity Allocation

REO Act Typ1 -50 Units -$27500REO Act Typ2 -30 Units -$8500

All activities except servicerelevant are calculated

automatically. Planning isdone for each cost centerwith respect to activities

Activity dependent cost elementplanning

Activity dependent Activityplanning

Activity Independent CEplanning

Activity independent Activityplaning

Assessments/Distribution

SS

SS

Utility Cost Centers

Utility 1Output 100 UnitsPrice $250

Elec CE $25000

Activity AllocationVar/Fix Qty

PRD CC1/ Act Typ1 -60 Units -$15000PPD CC2/ Act Typ2 -30 Units -$7500Serv CC -10 Units -$2500

Service Cost Centers

PCE3 $2000PCE4 $300Admin CC $500Serv CC $2500

DistributionPCE3/ PRD CC2 - $2000

AssessmentPRD CC1 -$500PRD CC2 -$2800

Internal Order

Planned CostsSupplies $300Maint St time $400Maint Overtime $100Maint OVHD $700

Settled CostsPM labor $500PM labor OVHD $700PM Misc $300

Internal Orderplanning

Splitting StricturePCE1, Assesment CE Act Typ 1PCE2, Order settlement CE Act Typ 2

Order Settlement

Service CC (indirectactivities)

Mt OT Mt ST Mt CapOty 60 100 50Price $30 $25 $50

PCE5 $680PCE6 $1620PCE7 $2250PCE6 $2250

Activity Allocation Mt OT Mt ST Mt CapORD1 $100 $400ORD2 $1700 $2100 $2500

Plan activityprice calc

VYESKAY