Cost tracking (DIN 276 / STLB)

🎯 Objective of this section

The Cost Tracking module forms the basis for the financial management of construction projects.
Here, all costs are structured, planned, and continuously updated according to DIN 276 or optionally according to the Standardleistungsbuch (STLB).
The module enables transparent tracking of the development from the initial cost estimate, through the cost calculation, to cost tracking (LPH 6).

Basic structure

Cost tracking is organized hierarchically according to the DIN 276 cost groups.
By default, the 100-level structure (first level) is included in the template.

• Level – Example – Description
• 100 level – 300 Building construction – Main cost groups
• 10 level – 310 Excavation pit – More detail by sub-areas
• 1 level – 312 Soil improvement – Finer subdivision of individual services

💡 Note:
The 100-level cost groups are predefined in the template and form the starting point for cost planning.
If needed, the structure can be expanded to the 10 and 1 levels to enable more detailed cost tracking.

Level structure and how to work with it

New cost groups can be created directly in the list:

• Via + → create a new record on the same level
• Via Subtask → create one level deeper
• In the Cost group selection column, select the desired cost group (according to DIN 276)
• By clicking ➡️ Apply title, the official name from the cost group is copied into the title column

💡 Titles can also be overwritten individually, e.g. for special measures or internal naming.

Service phase columns

Each service phase (LPH) is managed as its own column in cost tracking.
Values are updated per phase.

• Column – Meaning
• LPH 1 – Cost framework – first rough calculation
• LPH 2 – Cost estimate – more precise allocation to 100-level groups
• LPH 3 – Cost calculation – detailed calculation (10/1 level)
• LPH 6 – Cost tracking – ongoing updates during execution

💡 Unlike earlier versions, no new folders are created per LPH—
instead, values are updated via the columns LPH 1, 2, 3, 6.

Transferring values between service phases

Instead of copying new phases, values can be transferred via the column header.
Here’s how:

1. 1️⃣ In the column of the source phase (e.g., LPH 3 – Cost calculation), right-click the column header
2. 2️⃣ Select the menu Copy values to
3. 3️⃣ Select the target column (e.g., LPH 6 – Cost tracking)
4. 4️⃣ smenso automatically transfers all values from the lowest level into the new column
5. 5️⃣ Totals on higher levels are calculated automatically

⚠️ Important:

• Inputs are allowed only at the lowest level (e.g., a 1-level cost group)
• Higher-level totals are created automatically through aggregation

💡 Tip:
This function is ideal for efficiently carrying cost updates from one service phase into the next.

Set the current phase

By right-clicking the relevant phase column, you can mark the current service phase via Mark column. The marked column is highlighted in green.

Selecting the current LPH affects which values are displayed in the portfolio.

Example of a cost hierarchy

• Cost group – LPH 1 (Framework) – LPH 3 (Calculation) – LPH 6 (Tracking)
• 300 Building construction – €600,000 – €630,000 – €628,000
• 310 Excavation pit – €80,000 – €83,000 – €83,000
• 312 Soil improvement – €15,000 – €18,000 – €18,500
• 320 Structural shell – €250,000 – €255,000 – €257,000

💡 Values on lower levels automatically overwrite the totals above.

Link to contract and cost forecasting

• The values from the most recent LPH column (e.g., LPH 6) are automatically transferred to the forecast.
• As soon as a contract is created and linked to a cost group (100 level), the contract amount is deducted from the planned line item.
• The difference appears as the “amount still to be allocated” in the forecast view.

💡 The interaction between cost planning and forecasting enables dynamic allocation of funds on a quarterly basis.

Combination with STLB

Alternatively or additionally, items from the Standardleistungsbuch (STLB) can be used.
This level of detail is helpful for comparing services or for specific tenders.
Example:

Cost group 330 – External walls

• STLB item: 330.112 Facing brickwork, double-leaf, 240 mm
• Unit price: €145/m²
• Quantity: 220 m² → Cost: €31,900

Filters, views, and evaluations

Filters

• By cost group, service phase, or budget status
• e.g.: “Show all cost groups with a budget overrun > 10%”

Views

• Custom layouts can be saved (e.g., “Cost calculation LPH 3”, “Cost tracking LPH 6”)

Totals and formulas

• smenso calculates all totals automatically
• Percentage deviations or remaining budgets can be supplemented via formula flavors

Best practices

• Plan roughly in LPH 1, add detail from LPH 3 onward
• Use hierarchies (100 / 10 / 1) for clarity
• Use “Copy values to” instead of manual recalculation
• Name cost groups consistently (according to DIN 276)
• Check the current LPH column before creating forecasts or reports

🔗 Related topics

• Chapter 6 – Dates & schedule
• Chapter 8 – Contracts
• Chapter 9 – Forecast & cash flow planning
• Chapter 13 – Status reports

💡 Practical note:
Cost tracking is the foundation of all financial evaluations in smenso.
Only through consistent maintenance and correct assignment of cost groups can budget, forecast, and cash outflow be presented accurately.