Example of Price Calculation
Sender A has the following plan and actual values:
|
Costs |
Activity |
Price | |
Plan |
$100 |
10 hrs |
$10.00/hr |
Actual |
$110 |
9 hrs |
$12.22 /hr |
The following activity input is performed:
|
Senders |
Primary costs |
Receivers |
Activity input |
Price | |
Plan |
A |
$100 |
B |
10 hrs |
$10 /hr |
Actual |
A |
$110 |
B |
9 hrs |
$10 /hr |
The actual activities are valuated with plan activity prices: 9 hrs X $10 /hr, resulting in allocated actual costs of $90.
If actual price calculation is performed, the following values result:
|
Sender credit |
Sender balance |
Sender revaluation | |
Plan |
10 hrs * $10/hr = $100 |
0 |
- |
Actual |
9 hrs * $10/hr = $90 |
$110 - $90 = $20 |
9 hrs * ($12.33/hr - $10/hr) |
If the actual sender activity of 9 hours is revalued with the difference between plan and actual prices, sender A receives a further $20 and is fully cleared. Without actual price calculation and revaluation, the residual amount of $20 (110 - (9 * 10)) remains on the sender.