Costs, Revenue & Result in Mendato Controlling

Mendato Controlling automatically calculates the complete costs and compares them to the revenue. This lets you see at a glance which orders, customers, and employees are profitable – and where action is needed.

This article explains in detail how the individual cost components, the revenue, and the result are calculated. The surcharge rules are based on the German framework collective agreement for commercial employees in the building cleaning industry (RTV).

Prerequisite: For Controlling to calculate correct values, the employee's Working Time Model must contain a gross hourly wage.

Wage costs are calculated per operation based on the compensated working time and the gross hourly wage:

Wage costs = (compensated working time in hours) × gross hourly wage

The compensated working time is determined by the employee's Working Time Model – depending on the setting, actual or planned hours are used for accounting.

Example: An employee with a gross hourly wage of €14.00 works 6 hours → wage costs = 6 × €14.00 = €84.00

In addition to the wage costs, Mendato calculates the employer's non-wage labor costs at a flat rate of 19.325% on the total wage costs (base wage + all surcharges).

Non-wage labor costs = (wage costs + surcharges) × 19.325%

This rate covers the typical employer contributions:

Example: Wage costs €84.00 + surcharges €0 = €84.00 → non-wage labor costs = €84.00 × 19.325% = €16.23

If operations are carried out by subcontractors (suppliers), their costs are included in the total costs as a separate category. Subcontractor costs are recorded based on the agreed conditions (e.g. per operation or per hour) and assigned to the respective order.

Subcontractor costs are not subject to non-wage labor costs, since the subcontractor bills as an independent contractor.

In addition to personnel costs, general expenses can also be included in the cost calculation. The prerequisite is that the receipt has been recorded in Mendato Accounting under Accounting > Receipts and assigned to an object and/or order.

Typical examples:

These costs appear in Controlling under the category “Other Costs” and are included in the result of the respective order or customer. Receipts without an object/order assignment are not taken into account in Controlling.

Mendato automatically calculates the collectively agreed surcharges. These fall into two categories:

Calculation:

Surcharge = (surcharge duration in hours) × gross hourly wage × surcharge percentage

Hierarchy rule (§ 3 No. 4.8 RTV): If several surcharges coincide, only the highest one is payable. The order of precedence:

Example: An employee (€14.00/hour) works on a Sunday from 22:00 to 02:00 (4 hours). Since Sunday work (80%) is higher than night work (30%), the Sunday surcharge applies to the entire time: 4 × €14.00 × 0.80 = €44.80 surcharge.

The hardship surcharge compensates for particular physical strain during long working hours. It is calculated in addition to the night/Sunday/public holiday surcharges:

Example: An employee (€14.00/hour) works 10 hours in one day. The first 8 hours are settled without a hardship surcharge; for the 9th and 10th hour: 2 × €14.00 × 0.25 = €7.00 hardship surcharge.

If an employee travels between several work sites (objects) on the same day, special rules apply to the compensation of this time:

The interim time is the time between the end of the operation at the first work site and the start of the operation at the next work site. The travel time is the direct driving time between the two work sites.

Mendato records the interim time automatically when an employee carries out several operations with time tracking in one day. The compensated interim time is included in the wage costs.

First journey of the day: According to the RTV, the way from the place of residence to the first work site (and back) generally does not count as working time (§ 3 No. 3.1 RTV). In Mendato, however, in the Working Time Model you can activate the option “Compensate First Journey?” – then the first journey of the day is also included in the compensated time and thus in the wage costs.

Mendato calculates an employee's journey distance automatically via GPS. It determines the straight-line distance between the location of the object and the location where the employee started the journey.

Prerequisite: The employee must start the journey via the Mendato Operations App so that the GPS starting point is recorded.

In addition, Mendato records two deviation distances:

The journey distance data helps you understand your employees' actual journeys and optimize operation planning.

The journey time (journey duration) is recorded per operation – from “Start Journey” to “Start Operation” in the Operations App.

For monthly analyses, Mendato calculates the average journey time:

Ø journey time = average of all journey durations (only operations with actual working time)

Operations without recorded working time (e.g. cancellations) are excluded from the average calculation.

The revenue is derived from the billing items of the orders – that is, the agreed prices per service, journey, or material. Depending on the billing model (one-time, recurring, per operation), the revenue is allocated proportionally to the operations.

For operations with several executors, the revenue is distributed proportionally across the active executors.

The result shows whether an order, customer, or employee is profitable:

Result = revenue (net) − total costs (net)

The total costs consist of:

These five categories are also shown in the Cost Allocation chart (pie chart) on the dashboard and in the order view.

Mendato automatically aggregates the cost and revenue data from the lowest level up to the overall overview:

At every level, you can dive into the monthly statistics and trace the composition of costs and revenue in detail.