Cost Control
You know which accounts a cost control set lists and why it can have fewer or more accounts than its budget.
A cost control set lists every account of the budget it was made from. When you create a set, KOSMA copies every account of the budget into it. This also applies when an import creates the set or when the set comes from KOSMA 2. A new set therefore has as many accounts as its budget. In the cases below, a set has fewer or more accounts than its budget.
If **List fringes, supplements and extra costs as cost items** was unticked when the set was created, the set has fewer accounts than its budget. KOSMA then leaves out the collect-in accounts of fringes, supplements, extra costs and taxes. The checkbox is in **New Cost Control** and is ticked by default. 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**. It starts with **Forecast** 0, and with **Budget** 0 unless its number is one the budget uses: then **Budget** shows the figure of that budget account. For the steps, see [add an account to a set](/kb/article/add-an-account-to-a-set).
If the set has no account at all, for example because it was made from an empty budget, **Add Account** offers no reference account and shows this message:
**Message:** No reference account is available yet. Add an account in Budgeting first.
An account you add in Budgeting now does not appear in this set. KOSMA copies the accounts of the budget only when it creates the set.
When you match the lines of an import, KOSMA offers every account of the set. For lines that match no account, the import adds the account **Unmapped**. For how an import matches its lines, see [match accounts, effects and companies](/kb/article/match-accounts-effects-and-companies).
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