By using a source structure, you can enter different equivalence numbers for different cost element groups within the same apportionment structure.
Example of equivalence numbers with source structure
Source assignment |
Main product |
: |
Co-product |
Production costs |
1 |
: |
4 |
Material costs |
2 |
: |
1 |
Overheads |
5 |
: |
3 |
With source structures, you can vary the distribution of costs according to the cost element group.
If you do not use a source structure, the cost distribution must be the same for all cost element groups in the apportionment structure:
Example of equivalence numbers without source structure
Source assignment |
Main product |
: |
Co-product |
Production costs |
2 |
: |
1 |
Material costs |
2 |
: |
1 |
Overheads |
2 |
: |
1 |
If you want to work with a source structure, proceed as follows: