Target-actual comparison for flexible standard cost accounting

Controlling for cost units is to be improved as an addition to the Triton 3.1 – Baan ERP (PTA-ID 473) migration in order to enable a target-actual comparison as part of flexible standard cost accounting. MS Excel is to be used as the analytical tool, making use of the pivot table functions. The product structure can be displayed by drill down, making it possible to compare target values (costs and quantities) and actual values (material, contracted service, employee and machine hours). The analysis is supported by implementing the identification of quantity and price deviations. Furthermore, a commitments identification function is to be designed on the basis of planned costs that are relevant to further operative decisions.