The report compares the actual and plan figures in Activity-Based Accounting. The booked activity quantities, statistical bookings, and statistical key figures are shown next to the costs.

It answers questions like:

• How expensive are my processes?
• What resources are causing these costs?
• Does the resource consumption concur with plan?
• How is the process utilized?
• Does it agree with the plan?

The system lists the resource consumption of the chosen business process according to cost elements under Debit . These cost elements correspond to the allocation cost elements of the resources in demand.

On the Credit side you will see the provision of processes through the receiver object (for example, products, market segments) according to cost elements. You will find the values of all business processes with the same allocation cost element on the same row. If you produce a report for only a single business process, you will get only the cost elements of the chosen individual processes.

Statistical key figures often depict the resource driver quantities.

By using the sort function, you can arrange the cost elements into a "hitlist"; for example:

• you can view the cost elements in highest demand
• you can also view cost elements with the largest plan-actual variances.

On the selection screen you can determine which data the system should evaluate.

The variation in this report is active.

You can control the report contents through the output parameter.

The report has the following row and column structure:

The report has three sections.

1. Section: the system generates rows for each cost element and cost element group. Debits and credits are shown separately. The debit and credit bookings are totaled and balanced in row Over/Under absorption .

2. Section: listing of the statistical bookings according to cost elements.

3. Section: the booked statistical key figures are listed here.

The report shows a block of two columns for cost elements; the system displays a block for each, the statistical bookings and statistical key figures.

1. Section (cost elements), Column block 1: actual and plan costs within the analysis period, as well as the absolute and percentage variance

1. Section (cost elements), column block 2: actual and plan quantities within the analysis period, as well as the absolute and percentage variance

2. Section (statistical posting), all column blocks: statistical actual and plan costs as well as their absolute and percentage variance

3. Section (statistical key figure), all column blocks: actual and plan quantities as well as the absolute and percentage variance.