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Cost control: contribution margin, recharging & cost accounting

Why every cost element carries three accounts – and what that means for contribution margin, customer billing, employee satisfaction and controlling.

For decision-makers, the Costs module isn’t a graveyard of documents but a steering instrument. The core idea: every single item – a hotel document, a material booking, a flat rate – is recorded once and kept on three accounts at the same time. From this come three levers: a real contribution margin per project, complete recharging to the customer and correct reimbursement to the employee – without double entry and without media breaks.

Schematic graphic 'One document, three paths': on the left a dark field 'Cost element – recorded once' (e.g. a hotel night); from there three arrows lead right to three cards – Project (charges the project, real contribution margin, €200), Customer (invoice with cost statement, billable, €240) and Employee (reimbursement via employee payroll, €220).
Schematic view: one cost element, three paths – Project (contribution margin), Customer (invoice with cost statement), Employee (reimbursement).

One document, three paths

The same hotel night can charge the project €200, be invoiced to the customer at €240 and be reimbursed to the employee at €220. teamspace tracks each path separately – with its own amounts, timings and even its own workflows. For steering this means:

  • Project: The real costs are visible on the project immediately. The project manager sees the current contribution margin at any time and can keep budgets. Costs that aren’t recorded are missing from the project result – and flatter it.
  • Customer: Billable costs land automatically in the order and go out with the next invoice, including a cost statement. Nothing gets “forgotten”; material runs with a mark-up where needed.
  • Employee: Amounts laid out privately flow back via employee payroll in a tax-correct way – including the split for additional subsistence expenses.

Where money is lost – and how the model prevents it

Risk without a systemLever in teamspace
Travel costs aren’t rechargedbillable amounts attach to the order automatically; cost statement in the invoice
The project result looks too good because costs are missingevery item charges the project immediately → real contribution margin
Employees wait for reimbursementsbundled employee payroll with a clear status flow
Flat rates are forgottencost rules generate them automatically from the times
Documents are recorded twice (accounting)e-invoice/scan goes to the DATEV interface automatically

Transparency for all roles

Everyone involved works on the same data basis: employees see the status of their statement, managers keep an eye on budgets and trips, accounting receives structured and reviewed data – without media breaks and double entry. Approval and review processes are documented seamlessly via the status lifecycles.

Cost accounting as a controlling layer

Anyone wanting finer control enables cost accounting (KLR): every cost element then carries cost category, cost centre and cost object – pre-filled rule-based. In evaluations, cost drivers and particularly profitable products can be identified. The limits are deliberately set: teamspace assigns primary costs but doesn’t run internal activity allocation via secondary costs and no overhead apportionment. Details in Set up cost types, supplements & document templates.

Integrated, not isolated

The Costs module isn’t an island tool but part of the teamspace platform: Time tracking supplies the hours, Project management the contribution margin, the invoicing software the customer invoice, HR the payout. This creates end-to-end processes instead of point solutions – the real efficiency lever.