Budgeting
You know what separates an extra cost from a fringe and a supplement, and how KOSMA calculates its amount on an account.
An extra cost is a cost that a person causes on a production and that does not depend on their wage, such as a per diem, a hotel night, a flight or ground transport. You budget it as a quantity times a price and tick it on the person's wage account. KOSMA adds the amount to a collect-in account, though.
To decide which of the three a cost is, ask how it behaves when the wage changes.
| The cost | It is | | ------------------------------------------------------------ | ----------------------------------------------- | | Grows with the wage, as a fixed percentage | a fringe, such as social security contributions | | Grows with the wage, as a premium for overtime or night work | a supplement | | Stays the same | an extra cost, such as a hotel night |
For how a fringe and a supplement differ, see [how fringes and supplements differ](/kb/article/how-fringes-and-supplements-differ).
In the **Extra Costs** settings, each extra cost has a **Quantity**, a **Price** and its own currency. **Total** there is Quantity × Price, and you cannot edit it. On an account, this amount is called **Value**. You enter a **Factor** for the extra cost on the account, and the account's **Total** is Value × Factor:
**Factor** is 1 until you change it. It takes a number or a formula.
In the demo project, the budget Demo Feature has four extra costs in one group, each with **Quantity** 1. On account 3.01 Director, three of them are ticked:
| Extra cost | **Value** | **Factor** | **Total** | | ---------------- | --------- | ---------- | --------- | | Flight | 420.00 | 2 | 840.00 | | Hotel | 95.00 | 35 | 3,325.00 | | Per diem | 45.00 | 25 | 1,125.00 | | Ground transport | 450.00 | | |
Ground transport is not ticked, so its **Factor** and **Total** stay empty. Together, the three ticked extra costs come to 5,290.00 EUR on this account.
You define an extra cost once per budget in the **Extra Costs** settings, where it sits in one of the **Groups**. Groups only organize the list; they do not calculate anything. Then you tick the extra cost on each account that needs it. Ticking a group ticks every extra cost in it. Extra costs always apply to a whole account: when you select a subaccount, KOSMA greys out the **Extra Costs** panel. For the steps, see [define extra costs](/kb/article/define-extra-costs) and [apply extra costs](/kb/article/apply-extra-costs).
KOSMA adds the amount to the account chosen under **Collect In Budget Account** for that extra cost. In the example, you tick the extra costs on 3.01 Director, but the 5,290.00 EUR count toward the collect-in account. For what that account does, see [how collect-in accounts work](/kb/article/how-collect-in-accounts-work).
If you later change **Quantity**, **Price** or **Collect In Budget Account** of an extra cost, KOSMA recalculates every account that uses it. You do not have to apply it again.
Keep the **Quantity** of an extra cost at one unit, for example one hotel night at 95. Enter the number of nights or days on each account as **Factor**. One hotel entry then covers the whole production, and each account has its own number of nights.
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