Products - COST 2000
It is possible to define COST 2000 system as a new product generation destined especially for inernal company management with built features at the level of managerial information systems. It represents fully integrated system which helps to perfect mapping and process appraisal within the company. System modules are functionally independent and it is possible to implement them subsequently according to organization needs so that it meets the requirements and priorities the best during its implementation.
The controlling constitutes integral part of economic company control, it is necessary to emphasis on most of its preparation and right implementation along with choice of suitable information system. With regard to that success achieving during implementation is conditioned first of all by managing specific methods and procedures at the level of programme solution, it was acceded to develop COST 2000? information system, respectively first of all due to following reasons:
• simple solution without necessity of controlling solution within integrated information system
• affordable software providing output signals comparable to big information systems
• implementation in all industries and also in the area of service provision
It is possible to define COST 2000 system as a new product generation designated especially for internal company management along with built features at the level of managerial information systems. It represents fully integrated system which helps to perfect process mapping and appraisal within the company. System modules are functionally independent and it is possible to introduce them successively according to organization needs to meet the requirements and priorities during its introduction.
Basic characteristic of COST 2000 system: COST 2000 is a new software system for controlling support which is able to carry out its function in all industries (metallurgy, engineering, chemistry, ...), in the field of service provision and finance.
The contents of COST 2000 product is expense and costing system based on controlling principles whose content is internal accounting, determination of cost charges of cost centers, expense interception at the level of internal orders or activities in the form of secondary expense block, their transmission on defined external expense holders to the form of advance defined costing model including rentability appraisal and cover grant according to various hierarchic levels.
COST 2000 software system is a follow-up to a successful software module CostSQL and it substantially distributes its application possibilities. Impulsion for new controlling system generation were increasing and changing data base and output claims which requested constantly more highly developed system users - managers at the highest positions, businessmen, economists and of course company cotrollers.
COST 2000 system is programmable system which makes it possible for every user to use functions to meet their needs respectively a degree of controlling utilization in the company (time distinction, calculation expense utilization, defining of objects and their relationships,…).
COST 2000 system is able to work at three time levels – schedule, adjusted schedule and in reality and of course consequently it is able to evaluate all time levels partly through the medium of advance defined configurations and partly in the form of graphic output signals by Drill – down technology. For internal accounting realization it is possible to choose annual, semi-annual, trimestrial and month period scilicet both full expense-based and variable expense-based. Currently there is a possibility to create unlimited number of database copies for modeling purposes.
COST 2000 system is composed of four basic modules :
* accounting of cost types;
* accounting of cost centers;
* accounting of cost bearers;
* controlling superstructures.
The cost types accounting enables to a user to determine costs respectively revenues which will be processed at the system and according to a cost type variable to define which way the account or account groups will be acted in relation to internal accounting.
The standard is a possibility of automatic time distinction according to selected criteria, cost calculation and application or billing of chosen cost types according to the relevant key of defined objects even before internal accounting realization.
A system significant part is a cost distinction on fixed and variable part of each account which is defined in relation to cost center similarly as a map of cost types which block an application of chosen accounts. The system also enables to freely define the secondary accounts respectively derivative ones when to each center there is their free number with freely defined structure or automatic contexture on cost center number and the sequence of its performance.
Accounting of cost centers represents economic company structure, it enables variously accrued perspectives and it creates basic preconditions for internal accounting realization.
Every cost center has a type which characterizes behavior of these cost centers in internal accounting. Information about type of cost center serves also for creation of automatic relations between centers and bearers of cost and it removes a series of user's routine activities.
M2, m3, number of personnel, chosen cost types on objects of intercompany clearing, various quotas, numbers of produced units etc. (fixed and overhead relations) can serve like relative quantities defined automatically and after fulfillment of relevant dials. Next to these automatic relations it is always necessary to update monthly relative quantities and to create a complete relationship map among all objects defined in the system. In this case a relative quantity is able to have whatever feature and every cost center is able to have unlimited number of these schedule bases.
Relative quantities can acquire both variable and fixed values which create a necessary precondition of calculation of fixed and variable costs at the level of cost center or cost barrier.
The is the master card which contains information about its type, relative quantities, number and assignment of personnel, tangible and intangible assets, space, about given and accepted performances, cost types etc. for each cost center in system.
Accounting of cost bearer can imply bookkeeping of internal or external orders, products or semi-products, product groups or the whole business transactions or statistic orders respectively the activities realized in the company.
A cost model with flexible structure however with firmly defined contexture on chosen costing method and internal accounting system can assigned to every cost bearer. It made be used of equivalence numbers, credit advices etc. besides the possibilities of differencial surcharge calculation also at the level of cost bearers, cyclical addictions can be solved such as variously complicated dials be made use of.
As well in accounting of cost bearers there is a possibility for calculation of variability, accumulations and creation of standard or alternative hierarchies for regular evaluation.
Internal accounting respectively a calculation of costing rates of cost centers runs over by means of solution of linear equation system scilicet by means of iterative or direct method which enables the interception of various complicated contextures which originate inside each enterprise. Distinction of primary costs, respectively functions of cost centers enables a calculation of variable costing rate as a necessary condition for variability calculation at the level of cost bearers.
Integral part of COST 2000 system is controlling superstructure which enables to evaluate all objects of expense and costing system divergence schedule-based, composite schedule-based and fact-based with possibility of various accumulation from individual material items to the company as a whole.
The part of controlling superstructure is a contribution calculation for coverage at the level of cost bearers, critical point analysis, utilization of flexible budgets, profitability evaluating for particular cost bearers, respectively their groups within the profitcenters which can be freely defined according to the product groups, customers, territories etc. Drill – down technology enables to analyze a divergence at the level of free object in graphic form to the level of initial loading to system.
COST 2000 system can be integrated in the company information system in a different way:
* isolated module for internal accounting and calculation including functions for evaluation of unfinished manufacturing etc. (second accounting company circle);
* superstructure above existing information company system as fully independent system (analogous to present managerial information systems);
* instrument for calculation of costing center rates for performance valuations with subsequent interface or full integration to information company system.
COST 2000 system is conceived to be able to communicate with all accessible information systems which is enabled by ensuring of inputs in form of *.txt, *.dbf, *xls, *mdb etc. A system can provide direct outputs to information company system and to various office software parcels similarly flexibly.
COST 2000 system is programmed in the area of Power Builder version 6.0. above relational database medium Sybase SQL Anywhere 5.5. By this combination of programme and database medium is ensured a new settlement of data structures thereby is achieved a reduction of time demand factor of particular operations. From view of user it is possible to make use of wider pallet of operating elements along with marked graphic support especially at the level of summary reports in the form of tree type structures.
