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Control Values

This form is intended to host the reconciliation between accounting values and controlling values and is extremely useful for keeping track of the allocations and transfers that have taken place and the adjustments calculated by the system in relation to the methods provided for this operation.

Before launching the data search, it will be necessary to set the following fields in the header of the form:

  • the Area of the data to be searched, mandatory
  • the Dimension of the data to be searched, optional
  • the Year, mandatory
  • the range of From period and To period, optional

The data is organized into five distinct tabs:

Source Values to Assign: represents the accounting movements associated with the corporate center marked by the flag Accounts to be assigned (specific for costs that general accounting cannot directly assign). The last column Value allows verification that all allocations have been closed correctly, without leaving any open data.

Assigned source values: similar in structure to the previous one, highlights the data actually assigned by the corporate center intended for costs to be reassigned and the receiving centers. Here too, the last column Value allows verification that all allocations have been closed correctly, without leaving any open data.

Revised values: highlights the transfers between centers managed by the cost drivers. The data is represented by grouping each Cost driver that has managed the corporate centers and for each center the movement connected to the accounting account that has been transferred. Again, the last column Difference allows verification that all transfers have been closed correctly, without leaving any open data at the Cost driver level.

Order values: In this tab, the transfers of the Projects/Job Orders dimension are highlighted, always occurring through cost drivers.

Adjustment values: in the last tab, the differences between the accounting data and the controlling data are highlighted, grouping the accounts according to the Adjustment Group to which they belong as inserted in the chart of accounts. The presence of values in the Difference column on groups of accounts that do not provide for a separate off-balance management in advance of the accounting data will indicate some assignment of values at the level of off-balance registrations in the area, which will require further investigation to understand the origin and possibly adapt the analysis model.

Example

This last tab is important to verify, in particular, those accounts (e.g., fees of the board of statutory auditors) that accounting records after the fact and are therefore subject to forecast off-balance recording in controlling, in order to check their mid-year/yearly adjustment in the Process periods procedure where, in the Process accounting data section, the field Balancing timing allows selecting the logic Mid-Year rather than Yearly.