Equal distribution of one-time payments in personnel cost planning over 12 periods
starting position
When planning personnel costs, there is often the requirement not to show one-time payments in the months in which they arise, but smoothed (equally) over all planning periods
Technical implementation:
In personnel cost planning, personnel costs are broken down into standardized cost components. A cost item is assigned an amount for a period of time, which is then saved as the result of the planning. The parameters for evaluating the dependent and additional cost components are made depending on the planning context and scenarios for each organizational grouping.
The base value must be defined for each dependent cost component. This is made up of cost components that have already been formed. An example of the relationship between the basic cost component 8P21 (14th holiday pay salary) and the dependent cost component P22 (14th holiday pay salary (1/12)) can be seen in the figure below.
The basic cost component 8P21 is paid once a year in the month of June. The dependent cost component 8P22 is smoothed over 12 months
The scenario-dependent values determine how the system is to valuate the non-valuated cost item in the planning run. For the smoothing over the 12 months, the dependent cost component must be valued with a percentage of 100.
In order to ensure that the amounts are not included twice in the cost planning, an additional dependent cost component must be created that negates the one-off payment in the month of payment. In our example, this is the cost component 8P25 (14th salary holiday pay negated). With regard to the payment period, this is derived 1:1 from the basic cost component. For negation, the dependent cost item must be valued at a percentage of -100.
The result:
As shown in the figure, the total amount of EUR 555,00 is spread over 46,25 months with an amount of EUR 12. The EUR 555,00 will be taken back in the month of payment via the cost component 8P25.
Do you have any questions about the even distribution of one-time payments in personnel cost planning or do you need further help? Contact us via the contact form and send us a message. Also discover our already finished ones Tools, which can make your work easier.
