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COSMO Period Costing

Cosmo Consult

Profit and loss statement according to the total-cost-accounting method

Microsoft Dynamics 365 Business Central uses the cost-of-sales method as standard. COSMO CONSULT offers with the app COSMO Period Costing the possibility to carry out the profit and loss statement according to the total-cost-accounting method.


According to the German Commercial Code (HGB) and the International Financial Reporting Standards (IFRS), the profit and loss statement can be prepared using the period-costing method as well as the cost-of sales method.


Both methods lead to identical results, since income and expenses differ by the same amount. The difference between the two methods lies solely in the different treatment of changes in inventories.

Additional entries on separate profit and loss accounts

  • Factor input,
  • Changes in inventories due to the use of materials and
  • Inventory changes in production (actual and finished reports)

are posted dimensionally accurate and can be analyzed and evaluated in account schemes, analyses and especially in cost center and cost unit accounting.


Supported Editions

This app supports the Essential and Premium editions of Dynamics 365 Business Central.

Supported Countries

Germany

Supported Languages

The app is available in German (Germany) and English (United States).

Sekilas
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