The cost elements are the basis for grouping in the budget management and costing. The system distinguishes between project costs and overheads, which can be sub-divided arbitrarily. Several project costs (travel expenses, driving expenses, foreign services) are mandatory and should (as the top cost types, project costs and overheads) not be deleted. The cost types can also support (with linkage for financial accounting) allocations to finance-accounting accounts.

In the following return list all top cost types and sub-cost types are displayed.

Project costs are sub-divided in four sub-cost types

Required fields: cost type, description

• The top-cost types overhead and project costs are the only top-cost types which are (in the standard version) permitted and can not be deleted.
• Several project-related sub-cost types should not be deleted, because they are necessary for the system. E.g. travel costs, driving costs and foreign services.

In the following example a new sub-cost type “Misc. cost types” are created for the cost type “project costs”. Using the function “create” in the element …

Im folgenden Beispiel soll eine neue Unterkostenart “Sonstige Projektkosten” für die Kostenart “Projektkosten” angelegt werden. Mit Hilfe der Funktion “Anlegen” im Element Unterkostenarten …

… a new sub-cost type is created for the project costs.

The system generates a new document of the type “cost” and pre-populates the parent cost automatically with “project costs. Then, the remaining entries are defined …

… and the document is saved.

Diese Unterkostenart wird dann automatisch in die Oberkostenart übertragen.

Analog können die Gemeinkosten modifiziert und erweitert werden. Allerdings wird diese Kostenart nur in der Erfassungskomponente Gemeinkosten verwendet, die nicht für das System obligatorisch ist.