COM – Cost Object Management

What kind of costs do you have in your company?

Which orders, projects, products, or processes can be assigned to which costs?

In order to be able to answer these questions, the cost objects existing in your company need to be managed efficiently. An analysis of any deviations that occur, the evaluation of work in process, as well as the allocation of overheads, which takes into consideration where they are caused, is essential for a sound cost center management.

To do this, you need a transparent production structure, as well as a reliable and traceable valuation basis that converts the quantity information from the front-end system into value information.

Similar requirements apply to an efficient control of the projects. Please refer to the PRJ – Project Accounting documentation for more details on project management. A process-oriented view allows for an even more differentiated and cost-causing monitoring of the costs incurred in internal processes. Together with the fixed costs information from the Cost Center Management, COM is the basis on the cost side for Profitability Management, and thus, for an objective and detailed analysis of your company’s success.

Cost Object Management from PORTOLAN delivers optimized support for your production cost accounting. COM allows for a top-down analysis of the structures through the access on extensive summarization options, such as hierarchies (e.g. product lines) and groups (e.g. customer).

Accurate cost rates need to be available for the valuation of the work, and hence of the own value added. To do this, the Cost Center Management automatically determines all necessary cost rates according to the specific situation. This allows an analysis of the production in terms of all relevant elements. For this both full costing and marginal costing methods can be used. PORTOLAN Cost Object Management is the best choice to support an integrated production cost accounting.


  • Production accounting incl. order accounting
  • Full and marginal costing
  • Hierarchical structuring
  • Any simulations, planning’s, and forecasts
  • Flexible variance analyses
  • Calculation of ‘Work in Progress’
  • Group structuring by freely definable criteria
  • Automatic valuation of transferred quantities with cost rates calculated in Cost Center Management (CCM)
  • Pre-calculation, simultanious calculation and post calculation of orders
  • Reporting and analysis of allocated budget costs
  • Automatic transfer of all front-end system data