Check list ControllingCO.docx
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Check list ControllingCO.docx
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ChecklistControllingCO
1Questionnaire-CostCenterAccounting(CO)
1.1ScopeofCostAccounting
1.1.1OrganizationalStructuresinCostAccounting
Whichorganizationalstructuresarerequiredforyourcostaccounting?
Whichlegallyindependentorganizationalunitsaretobeillustratedincostaccounting?
NameLocationCurrency
Areallocationswithincostaccountingrequiredbetweentheseunits?
Isanoverallviewofallunitsdesiredincostaccounting?
yesno
Whichauthorizationlimitationsareplannedincostaccounting?
Includeashortdescriptionofwhetherandif,forexample,accesstocostcenterreportsistoberegulated.
1.2
MasterDatainCostAccounting
1.2.1CostCenters,Orders,Projects,...
Howareyourcostaccountingobjectsorganized(costcenters,orders,projects,...)?
Prepareanoverviewwhichcanbeusedtoseewhichcostaccountingobjectsexist,howthekeysareorganized(suchascostcenternumber),andhowthehierarchicalrelationshipsareconstructed(organizationdiagram).
OrganizationDiagram:
Howmanycostaccountingobjectsexistineachcase?
Includethenumberofobjectsavailabletothispointandwhetheramanualdatatransferispossibleorpractical.
ObjectTypeNr.ActiveNr.InactiveManual?
Whenshouldthetransferofcostaccountingdatatakeplace?
AtthechangeofthefiscalyearorDuringthefiscalyear
1.2.2CostElements
Howmanycostelementsdoyouhaveinyourcostaccounting?
Howmanycostelementsfromfinancialaccountingareprocessedfurtherincostaccounting?
Number:
Whichcosting-basedcostelements(suchasdepreciation,interest,employeebenefitcosts, ...)doyouhave?
1.3ActualPostingstoCostAccounting
1.3.1Billings,CashReceipts,PostingDocuments
Howisdatafromfinancialaccountingtransferredtocostaccounting?
Whichaccountassignmenttermsarevalid?
Howdoyoutreatnon-periodicallyoccurringcosts?
DirecttransferfromfinancialaccountingYes
ImputedcostsinfinancialaccountingYes
ImputedcostsincostaccountingYes
Howdoesreconciliationofimputedcostsbetweenfinancialaccountingandcostaccountingtakeplace?
ManuallyYes
ViaanallocationcostcenterYes
ViaastandardorderYes
Atwhichintervals?
:
1.3.2ActualActivityAllocation
Doyouexecutedirectactualactivityallocationsbetweencostcenters?
Inparticular,thismeansactivityallocationsmadeonthebasisofhoursorotheractivityunits.
1.3.3PersonnelCosts
Whatsoftwareisusedforpayrollaccounting?
Howandwhendoesthepayrollaccountingdatatransfertocostaccountingtakeplace?
Howdoyoutreatemployeebenefitcosts?
DirecttransferfromfinancialaccountingYes
ImputedcostsinfinancialaccountingYes
ImputedcostsincostaccountingYes
Howdoesreconciliationofimputedcostsbetweenfinancialaccountingandcostaccountingtakeplace?
ManuallyYes
ViaanallocationcostcenterYes
ViaastandardorderYes
Atwhichintervals?
:
1.3.4CapitalCosts
Whatsoftwareisusedforassetmanagement?
Iscostaccountingdepreciationdividedintoproportionalandfixedelements?
NoYes
Isinterestcalculatedonfixedassets?
NoYes
Howdoyoutreatnon-periodicallyoccurringcosts?
DirecttransferfromfinancialaccountingYes
ImputedcostsinfinancialaccountingYes
ImputedcostsincostaccountingYes
1.3.5PeriodicTasksinActual
Whatassessmentsordistributionsdoyoucarryoutinactual?
Preparealistoftheindividualassessmentsyoucarryoutincostaccounting.Checkanddescribethebasisfortheassessmentoftheindividualcosts(suchasnumberofemployees,waterusage...).Dotheseassessmentsoccurasconceivedinplanning?
1.4PlanninginCostAccounting
1.4.1CostElementPlanning
Howdoesyourcostelementplanningproceed?
Inwhatlevelofdetaildoesyourcostelementplanningtakeplace?
Inwhichperiodsandforwhichperiodsdoesyourcostelementplanningoccur?
Howarerevenuesplanned?
Arethecostelementsdividedintoproportionalandfixedelements?
Doyouhave“projects”whosecostsyouwishtoexamineseparatelyinthesystem?
Itispossiblethat,forexample,youwishtotreatmaintenanceforimportantmachines,advertisingcampaigns,andtradefaircostsseparatelyincostaccounting.
Which“projects”comeintoquestionhere?
1.4.2PeriodicAllocationsinPlan
Whichassessmentsordistributionsdoyoucarryoutinplan?
Doyouexecutedirectplanactivityallocationsbetweencostcenters?
Inparticular,thismeansactivityallocationsmadeonthebasisofhoursorotheractivityunits.
Doyoucarryoutplanimputedcostincostaccounting?
Costsfallingoutsideperiodsareoftenroundedoffincostaccounting(suchasvacationbonus,holidaybonus,contributions...)
Preparealistofthecostelementsyoutreatinthismannerandwhetherthisoccursasconceivedinplanning.
1.5ReportinginCostAccounting
1.5.1CostCenterReporting
HowisyourCostCenterAccountingreportingstructured?
Whatcostcenterreportsareyouawareofandhowaretheircontentsarranged?
Prepareanoverviewofthereportsandacorrespondingsampleofeachreport.
Whatarethereporttargetgroups?
Whoreceiveswhichoftheabovereports,andwhen?
1.5.2CostObjectReporting
Howdoyouillustratetheoperatingprofitincostaccounting?
Whichtypesofprofitdoyoudisplayincostaccounting(costcenterprofit,profitcenterprofit,costobjectprofit,operatingprofit...)?
Whatarethereporttargetgroups?
Whoreceiveswhichoftheabovereports,andwhen?
1.6CostAccountingInterfaces
1.6.1InterfacesFromOtherSystems
ExistingInterfacesFromOtherSystems
Checkfromwhichothersystemsdatawastransferredtoyourcostaccountingandinwhichmannerthistakesplace(automatically,manually).
Checktowhichothersystemsdatawastransferredfromyourcostaccountingandinwhichmannerthistakesplace(automatically,manually).
Prepareadescriptionoftheseinterfaces.
1.6.2InterfacestoOtherSystems
ExistingInterfacesFromOtherSystems
Checkwhetherdataispassedonautomaticallyfromcostaccountingtoothersystems.
Examples:
groupreporting,EIS,MIS,...
Prepareadescriptionoftheseinterfaces.
1.7OtherCostAccountingAreas
1.7.1ActivityAccounting
Nofurtherquestionsarerequiredfortheareaatthistime.Moredetailisnecessaryonlyifthisareaisproject-relevant.
1.7.2InternalOrdersandProjects
Nofurtherquestionsarerequiredfortheareaatthistime.Moredetailisnecessaryonlyifthisareaisproject-relevant.
1.7.3ProductCostAccounting
Nofurtherquestionsarerequiredfortheareaatthistime.Moredetailisnecessaryonlyifthisareaisproject-relevant.
1.7.4ProfitabilityAnalysis
Nofurtherquestionsarerequiredfortheareaatthistime.Moredetailisnecessaryonlyifthisareaisproject-relevant.
1.7.5ProfitCenterAccounting
Nofurtherquestionsarerequiredfortheareaatthistime.Moredetailisnecessaryonlyifthisareaisproject-relevant.
1.7.6EnterpriseControlling
Nofurtherquestionsarerequiredfortheareaatthistime.Moredetailisnecessaryonlyifthisareaisproject-relevant.
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