Skip to main content

Change of Percentage

The form can be found at the path: Tables > Controlling > Analytical Accounting > Change of percentage

Note

This table is for the exclusive use of companies that have set up Controlling.

In this table, it is possible to code categories of percentage changes to be used in various controlling procedures, such as the preparation of the forecast budget based on the actuals of the previous year, applying increases or decreases, especially when duplicating the Historical records management*.

In the chart of accounts, for each sub-account, the corresponding entry for the automatic change will be assigned, and when the procedure that copies from one analysis area to another (e.g., from Final to Budget) is used. You can instruct the system to “apply or not apply these percentages.”

Specific Fields​

  • Code*
  • Description*
  • FIXED QUOTA is the percentage of change, positive or negative, to be applied to the fixed quota
  • VARIABLE QUOTA is the percentage of change, positive or negative, to be applied to the variable quota
Insight

EXAMPLE: for fixed costs year after year, I establish an increase of 5%, for semi-variable costs, the increase will be 3% for the variable quota and 3% for the fixed quota, and finally, for variable costs, the increase will be 10%.

The allocation between variable and fixed costs in management control comes from the methodology of "splitting" all costs and all revenues recorded in general accounting into fixed quota and variable quota. It is then carried into management accounting “monthly” and divided into fixed quota and variable quota.