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 apply it to the account that holds the person's wage.
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** and a **Price**, in a currency of its own. There, **Total** shows Quantity × Price. You cannot edit it, and it is not yet on any account. When you apply the extra cost to an account, KOSMA shows this amount as **Value** and multiplies it by the account's **Factor**:
**Factor** is 1 until you change it. It takes a number or a formula. KOSMA fills in **Total** on the account once you tick the extra cost.
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 **Total** stays empty. Together, the three ticked extra costs come to 5,290.00 EUR on the account.
You define an extra cost once per budget in the **Extra Costs** settings and sort it into one of the **Groups**. Then you apply it to each account that needs it: you tick the extra cost, or you tick its group to tick every extra cost in that group at once. You can apply an extra cost only to an 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 books the amount into the account chosen under **Collect In Budget Account** for that extra cost. The amount does not go to the wage 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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