Cost Control
You know which accounts a cost control set lists and why it can have fewer or more accounts than its budget.
A new cost control set lists every account of the budget it is made from. This also applies to a set created by an import or carried over from KOSMA 2, the previous version. The cases below are exceptions.
Some older sets lack the collect-in accounts for fringes, supplements, extra costs and taxes, where the budget gathers those amounts. This happens if an earlier version of KOSMA created the set while **List fringes, supplements and extra costs as cost items** was unticked. KOSMA now copies these accounts into every new set. The checkbox in **New Cost Control** only decides whether these accounts also get cost items. See [create a cost control set](/kb/article/create-a-cost-control-set).
You can add an account that exists only in the set. In the toolbar, click  **Account**. KOSMA opens the **Add Account** dialog. The new account starts at 0 in **Forecast** and **Budget**, unless the budget has an account with the same number: then **Budget** shows that account's figure. For the steps, see [add an account to a set](/kb/article/add-an-account-to-a-set).
In the dialog, you pick a reference account, and KOSMA places the new account next to it. If the set has no account yet, for example because the budget was empty, there is no reference account and the dialog shows this message:
No reference account is available yet. Add an account in Budgeting first.
An account you add in Budgeting after the set was created does not appear in that set, because KOSMA copies the budget's accounts only when it creates a set. After adding the account, create a new set.
When you import, you match each imported line to one of the set's accounts. For lines that match no account, KOSMA adds the account **Unmapped**. For details, see [match accounts, effects and companies](/kb/article/match-accounts-effects-and-companies).
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