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Operational accounting sheet

What is meant by Operational accounting sheet?

A cost sheet is a tool of cost and performance accounting used to distribute the costs of a company to individual cost centers and to analyze operational performance. It serves to break down the costs and revenues of a company to evaluate the profitability of individual areas or departments and to make decisions to optimize business operations.

Typical functions of software in the area of cost sheets are:

  1. Cost allocation: The software allows for the allocation of costs to different cost centers or cost objects according to business activities and processes.

  2. Capture of costs and revenues: It captures and processes data on the costs incurred and revenues generated by the company to enable comprehensive analysis of operational performance.

  3. Cost analysis: The software provides tools for analyzing the cost structure of the company, including identifying fixed costs and variable costs and determining cost drivers.

  4. Budgeting and planning: It supports the creation of budgets and plans for future periods by using historical data and forecasts to set realistic goals and plan resources efficiently.

  5. Reporting and analysis: The software generates reports and dashboards that provide a comprehensive overview of operational costs and revenues and enable the identification of trends and deviations.

  6. Integration with other systems: It can be integrated with other operational systems such as accounting software, ERP systems, or production planning systems to ensure seamless information flow and improve data accuracy.

  7. Compliance and legal requirements: The software supports compliance with legal regulations and regulatory requirements in the field of cost and performance accounting to ensure that the company operates in accordance with legal requirements.

The function / module Operational accounting sheet belongs to:

Cost types, cost centers and cost units

Contribution margin accounting