Debit Cost Type No.

The Debit Cost type field is only required when the KORE cost accounting or the BBA construction operations accounting modules are used. Similar to posting salary costs in accounting, salary costs are posted in KORE/BBA via cost types and cost centers.

As in the FIBU with account No. and offset account No., posting also takes place with a Burden cost type and a Relief cost type: whereby the distinction between the costs is usually made in the differentiated application of the cost centers.

In addition to the actual salary costs such as monthly wage, hourly wage, bonuses and allowances, time-relevant costs can also be correctly determined and evaluated by using the KORE and BBA modules. When daily information about working and absence hours is recorded, the number of hours x wage rate can also be assigned to the correct cost centers for monthly wage. This is referred to as a transfer of costs from a Master cost center to a Cost center that is actually to be charged.

In SwissSalary BAU it is possible to manage the costs via a full cost allocation or via an surplus/shortfall calculation in BBA. Companies in the construction industry usually work with common surplus/shortfall calculation, whereby a difference arises between the actual wage burden and the wages to be allocated, the so-called surplus/shortfall. With full cost allocation, however, the actual costs are allocated 1:1 to the cost centers to be charged. Of course, both procedures have their advantages and disadvantages.

In contrast to SwissSalary NAV, SwissSalary BAU also knows the ‘Bookkeeping burden cost type’ and ‘Bookkeeping relief cost type’ fields. This means that when the salary costs are posted in bookkeeping, cost types are also recorded. Bookkeeping burden is required for posting real wage costs in bookkeeping. Both Burden cost type and Relief cost type fields are used exclusively for reposting costs in BBA.