With the reverse tracking objects facility in ABC Focus contributions to the cost object can be tracked backwards via the cost pools right back to the cost lines. This is very handy to see exactly how the cost for the cost object was arrived at and facilitates informed tinkering with your allocation assumptions if necessary.
In ABC focus the audit trail works in both directions. You can track the financial flow from cost lines forwards to cost objects. You can also track backwards or reverse track cost objects and composite cost objects
Here is an example for the cost object Blood tests.
Most of the associated costs were assigned indirectly via the cost pools. These are seen in the Indirect folder. The directly allocated costs are in the Direct folder. The Plus and minus icons on the left allow for drilling down for further information.
For instance opening of indirect lines will show all the expenses that went via the cost pools. The route that each took can now be examined: The expense can be tracked from the cost line. You can see whether it went via a pool and which one and how.