By recording and allocating the costs arising from the commercial provision of products and services, cost accounting provides a scheduling basis and a control instrument. Due to changes in the cost structures, in particular the increase in overhead costs, traditional cost accounting methods are replaced by process cost management. Process cost management determines the costs of processes across cost centers. Budgeting, cost transparency in the indirect performance areas, pricing, and support in make-or-buy decisions are the main advantages of process cost management.

Parts of the ARIS support described in the following can be provided with ARIS Optimizer only.

The task is to determine the processes to which process cost management applies and to describe cost centers.

ARIS support: Processes are illustrated using standard model types (e.g., EPC and PCD). Specifying time attributes and assigning organizational units are important steps in process cost management.

The company organization is described in an organizational chart, in which the organizational units correspond to cost centers (with the Cost rate and Products/Services attributes).

ARIS support: Cost drivers defined in a CD diagram can be used in the context of cost center utilization.

The calculation can be performed for any number of cost categories. The cost category structure is depicted in a cost category diagram.

In addition, it is necessary to create cost category and function tables, in which the objects to be analyzed are described.

ARIS support: As a prerequisite, a complete cost center analysis must have been performed, including the determination of process cost rates. No additional models are required to perform process calculation. The results are shown in a calculation table.