Cost allocation

In Nmbrs it is possible to divide the costs over cost centers / cost units. This can be done by influencing the percentage cost allocation among the employees.

To set or adjust the percentage cost allocation for an employee, see: Cost allocation: setting percentages

The cost allocation can be influenced by posting a wage component to a cost center / cost unit. This section describes how to add a cost allocation to a wage component.

It is also possible to influence the percentage distribution by means of hours worked. Here is a description of how you can add a cost allocation to a time code.

Pay attention! If there is no fixed cost center for an employee and only the wage components/hour components are booked to a specific cost center, hours paid via a reservation will not be booked to a cost center. Without a fixed cost center, a percentage of the hours worked will therefore always not be booked to a cost center when an hour reservation is paid out.

 

Below are two examples of how the percentage cost allocation is affected if a wage component or an hour code is assigned to a cost allocation.

 

Wage component (book on)

 

Total net wage 2000.00

 

Old distribution

cost center A 50% (1000.00)

cost center B 50% (1000.00)

Add: Wage component Telephone reimbursement: 50.00 (cost center A)

New distribution

cost center A 50% (1050.00)

cost center B 50% (1000.00)

 

Hour code (adjust percentage distribution)

 

Total gross salary 2400.00 and has worked 156 hours.

 

Old distribution

cost center A 50% (1200.00)

cost center B 50% (1200.00)

Add: Hour code extra hours: 10.00 (cost center A)

New distribution

156 + 10 hours = 166 hours worked

cost center A 53% (1272.29) (47%+6%=53%)

cost center B 47% (1127.71)

Explanation

The extra percentage for cost center A is 6%. (10 / 166 = 0.06)

 

After this, 94% is still to be distributed, these are divided 50/50 (setting dashlet cost center).

Cost center A 47% (94% x 50% = 47%)

Cost center B 47% (94% x 50% = 47%)

 

Note: When using assigned hour components and corrections in the past, the journal entries in the past are not adjusted. If you click on "recalculate salary documents" the new adjusted cost allocation will be applied to the (previous) journal entry. This makes it possible to adjust or add the cost allocation afterwards. A disadvantage could be that the journal entry that has already been processed can no longer be reconciled (of course the total remains the same) in Nmbrs because of the adjusted cost allocation.

 

Example:

Run 1 over period 1:

20 hours worked, 500.00 euros salary on L1000 and 20.00 euros expense allowance on L5100.

 

Journal entries run 1:

100% of all wage components at cost center A.

 

Run 2 correction over period 1:

20 extra hours worked, 500.00 salary on L1000.

These extra hours worked are assigned to cost center B. In the journal entries of run 2, the cost center distribution is 20/40 (hours worked) on cost center A and 20/40 (hours worked) on cost center B.

 

Journal entries run 2:

20/40 booked at cost center A (250 euros salary on L1000)

20/40 booked at Cost center B (250.00 euro salary on L1000)

 

The journal entries of run 1 are not split based on the new cost center distribution. By clicking on recalculate salary documents, the journal entries of previous runs are adjusted to the new cost center distribution.

 

After recalculating payroll documents, the journal entries from run 1:

20/40 booked at cost center A (250.00 euros salary on L1000 and 10.00 euros expense allowance on L5100)

20/40 booked on Cost center B (250.00 euros salary on L1000 and 10.00 euros expense allowance on L5100)

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