The add-on EMA - Extended Management Accounting for Dynamics NAV enables to deepen the standard analytical accounting functionality of Dynamics NAV by allocating costs (direct and indirect) to cost center for the desired reference period, extending standard functionality to cost accounting.

Allocation costs rules depend on company type, its structure and business industry.

The phases for the determination of production costs are:

• Definition of a plan for cost centers
• Choice of the cost elements to be included in the calculation and choice of localization criteria to be included in the cost centers
• Allocation of costs of the intermediate centers to the final cost centers after establishing appropriate allocation bases
• Imputation of costs to the calculation object