Cost and Performance Accounting in Dynamics 365 Business Central.

At a glance:
A limited range of functions is

your challenge without the Add-On.

Do you need more advanced controlling functionalities, additional booking features and dimensions in Dynamics 365 Business Central? Would you like to carry out further analyses such as target/actual comparisons that are not possible in Dynamics 365 Business Central Standard?

In Dynamics 365 Business Central Standard, standard functionalities for small and medium-sized enterprises are mapped with regard to the financial and controlling functions. More advanced functions (e.g. flexible allocation rates, balance sheet accounts/P&L as cost elements, posting of services) are not included and the scope of functions for reports (e.g. evaluations at transaction data level, individual evaluation of cost center/carrier, cost of sales method) is not given. Different accounting systems (e.g. flexible standard costing, marginal costing, normal costing) cannot be represented in the standard system either.

The controlling tool for cost analyses and operational evaluations:

CKLs solution: Cost and Performance Accounting.

CKL’s cost and performance accounting is an intuitive cost control solution for internal evaluation and analyses based on it. This may sound unspectacular at first, but look at the benefits: The add-on for Dynamics 365 Business Central/Dynamics NAV provides you with quick and clear information about your company’s revenues and costs. This way, you always maintain an overview and control over your finances.

The main modules are cost center accounting and cost unit accounting:

Cost Centre Accounting

Cost center accounting provides the basic functions of operational cost accounting. As an important basic function, a consistent subdivision into fixed and variable cost items is possible. This can be supported by a fixed deposit of amounts or percentage shares at the respective cost types.

  • Your highlights
    • Establishment of the cost category plan from the real accounts or individual set-up
    • Separation between fixed and variable amount proportions
    • Storage of fixed amounts or percentage shares in the cost category
    • Administration of as many dimensions/reporting indicators as required with every entry
    • Optional automatic incorporation of the cost and performance entries from other modules
    • Reference value for managing performance entries
    • Incorporation of flexible performance types with the help of reference values (such as number of employees,
    • Number of quotations/orders, number of requests/orders, number of stock movements)
    • Filing of the settlement rates with the reference value
    • Application of the original value of the service origin as a settlement rate
    • Definition of standard allocation keys, e.g. using the step-ladder method with distribution according to ratio, service, or reference cost category, quantity x cost ratio with settlement rate, the ratio of budget values
    • Repeating imputed recurring entries
    • Budgets of cost centre accounting with integration of dimensions
    • Quantity budgets
    • Budget structure with differentiation of fixed and variable amounts
    • Budget link to Financial Accounting (bidirectional)
    • Posting of budget values as actual values
    • Budget creation using plan assessments
    • Export and import function to/from Excel
    • Administration of analysis views for detailed evaluation of multidimensional basis and to present target-actual comparisons
    • Linking of analysis views with account schemes
    • Detailed evaluations (e.g. cost category sheets, cost allocation sheet by cost center/period, target/actual comparisons)
    • Simple deletion of cost category entries per journal after incorrect entries

Cost unit accounting

If required, the Cost Unit Accounting module can be added, for example, if internal activity allocations and the costing of individual cost units are to be carried out.

  • Your highlights
    • As many cost units as required
    • Separation between fixed and variable amount proportions
    • Optional automatic incorporation of cost and service postings
    • As many contribution margin levels as required
    • Performance journal in connection with reference values and allocation for purchased items
      (quantity), produced items (quantity), sold items (quantity)…
    • Internal cost allocation
    • Set up of as many overhead calculation schemes as required
    • Internal cost allocation with original values from the cost origin
    • Offsetting of cost objects to cost objects
    • Calculation of overhead surcharges for crediting to cost centre accounting
    • Creation of cost object budgets with fixed and variable (quantity-based) budgets
    • Export and import of budget data into Excel
    • Budget link to Financial Accounting (bidirectional), including from Merchandise Management (item budgets)
    • Set up of as many analysis viewpoints as required for actual and budget data
    • Imputed recurring entries
    • Simple deletion of cost unit account entries per journal after incorrect postings

Cost and performance accounting in the system standard and in the add-on from CKL.

The CKL Cost and Performance Accounting add-on builds on the Dynamics 365 Business Central or Dynamics NAV standard.

As a technology interpreter, I explain to you clearly where the standard is effectively extended.


  • Administration
    Criteria Dynamics 365 Business Central Standard Add-On Cost and Performance Accounting
    Balance Sheet Accounts as Cost Accounts
    Extended Fact Boxes in all relevant Overviews
    Flexible Performance Types
    Income Statement Accounts as Cost Accounts
    Initialize Cost Accounting Data from G/L Data
    Cost Accounts independent of G/L Accounts
    Cost Account Overview
    Cost Center Overview
    Variable Cost Center Overview
    Cost Unit Overview
    Variable Cost Unit Overview
    Performance Types
    “Flexible Performance Types”
    Comparison G/L Base Data and Cost Accounting
    Transfer Headings and Sums
    Central Application Setup Administration
    Role Center Controlling Manager Cockpit with Process Overview / User friendly
  • Dimensions
    Criteria Dynamics 365 Business Central Standard Add-On Cost and Performance Accounting
    Individual Definition of Dimensions
    Use all posted Dimensions (up to 8)
    Use 2 Base Dimensions (e.g. Cost Center / Cost Unit)
  • Functions
    Criteria Dynamics 365 Business Central Standard Add-On Cost and Performance Accounting
    Post Manufacturing Entries
    Post “only” with Cost Center Information
    Post “only” with Cost Unit Information
    Posting with Cost Center and Cost Unit Information
    Post Working Hours and Performance Entries
    Post recovery functionality
    Navigate for all Entries
    Balance Check functionality
    Transfer G/L data in a Batch run
    Use Posted Quantities from Warehouse Management
    Recurring Postings
  • Distribution System
    Criteria Dynamics 365 Business Central Standard Add-On Cost and Performance Accounting
    Automatic time determination for dynamic distributions
    Simplified Setup for Assignment Lines (Standard Assignment Codes)
    Expiration Date for Allocations
    Plausibility check of base Setup
    Step by Step Approximation Allocation
    Allocate based on any Dimensions
    Allocate based on dynamic Reference Unit
    Allocate based on static Reference Unit
    Allocate from Cost Center to Cost Center
    Allocate from Cost Center to Cost Unit
    Allocate from Cost Unit to Cost Unit
    Copy Allocations
    Allocation Simulation
  • Reporting
    Criteria Dynamics 365 Business Central Standard Add-On Cost and Performance Accounting
    Evaluation at transaction data level
    Defined Report for Jet Reports
    Defined Power Pivot Evaluation Templates
    Individual Evaluation for Cost Centers /Cost Units
    Calculation Analysis based on Individualized specification
    Excel Export functionality
    Grouped Evaluation (Hierarchy Levels)
    Cost Account Reports (predefined or individualized)
    Cost Center Reports (predefined or individualized)
    Multidimensional Expense of Sales Method
    Report Overview for individualized Reports
  • Supported Accounting Systems
    Criteria Dynamics 365 Business Central Standard Add-On Cost and Performance Accounting
    Flexible Budget Cost Accounting
    Marginal Cost Accounting
    Marginal Budget Cost Accounting
    Multi-Level Fixed Cost Coverage
    Standard Cost Accounting
    Process Cost Accounting
    Target Cost Accounting
    Full Cost Accounting
    Partial Cost Accounting


see here

the details at a glance.


  • Online (Cloud)
  • On-Premise


  • Dynamics 365 Business Central
  • Dynamics NAV

*Please contact us with detailed questions about supported versions.

Download the information compactly in PDF format.

Take a look at the

Usage of CKL Cost and Performance Accounting.


Mit dem Laden des Videos akzeptieren Sie die Datenschutzerklärung von YouTube.
Mehr erfahren

Video laden


Mit dem Laden des Videos akzeptieren Sie die Datenschutzerklärung von YouTube.
Mehr erfahren

Video laden


What advantages does CKL Cost and Performance Accounting offer?

Simple handling

The operation of CKL’s add-on is simple and the design corresponds to the Microsoft look-and-feel. You will quickly find your way into the software.

Better overview

Whether cost centers, cost objects or other dimensions – you determine the level of detail of your data. Full transparency and control!

Higher productivity

Stop working in outsourced systems. Instead: Process all controlling tasks efficiently directly in Dynamics 365 Business Central.

our Partner:

This is CKL Software GmbH.

CKL Software GmbH is the specialist around the topic of financial accounting and the value flow of Microsoft Dynamics 365 Business Central (formerly Dynamics NAV/Navision) from Hamburg. Since 1997, the company has been developing solutions that meaningfully complement the ERP environment and cover the requirements of financial accounting and controlling in the best possible way.

Microsoft has awarded Gold Certification for ERP to CKL and the Certified for Microsoft Dynamics (CfMD) to their add-on Cost and Performance Accounting. The product portfolio is complemented by the apps: Valuation, Costing Method and Inventory.

CKL has been a leader in the industry for years. Today, more than 3,000 medium-sized customers in the retail, manufacturing and service sectors rely on CKL software – leading the way in the Microsoft Dynamics environment in Europe.


What does CKL Cost and Performance Accounting cost?

The cost of the add-on cannot be given as a lump sum. It depends on exactly which functionalities you need and for how many users you want to license them. Feel free to contact us for a consultation. We look forward to helping you!

make contact


Cost and performance accounting in Dynamics 365 Business Central.

Get to know us and our solution! Our experts will advise you, send you access data to your personal test system or introduce you to the tool in approx. 30 minutes without obligation and show individual potentials for your company. In this way, you can assess whether we as a partner and CKL Cost and Performance Accounting for Dynamics 365 Business Central as a solution are a good fit for you.

  • Insight into the functions
  • Thematization of your focal points
  • Individual consulting for you

We look forward to your inquiry!

How can we help you?

    Fields marked with an * are mandatory fields and must be filled out!