成本中心会计英文标识图文并茂.docx
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成本中心会计英文标识图文并茂.docx
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成本中心会计英文标识图文并茂
TheCOSystemconsistsofthefollowingmodules:
-CO-CCA-costcenteraccounting
-CO-ABC-activity-basedcosting
-CO-OPA-orderandprojectaccounting
-CO-PC-productcosting
-CO-PA-profitabilityanalysis
-CO-PCA-profitcenteraccounting
-CO-BPC-businessplanningandcontrol
TheCOSystemdifferentiatesbetweenthefollowingcostaccountingmethods:
costelementaccounting
overheadcostcontrol
directcostcontrol
profitabilityanalysis
Costelementaccountingdifferentiatesthecostsaccordingtoorigin.
Additionalinformationisdisplayedintheaccountassignmentobjects.
⏹DifferenttypesofcostaccountingcanbeusedwiththeSAPcostcenteraccountingsystem.Eachmethodallowsspecificfunctionsandinterpretationsandmustbedefinedbyeachindividualorganization.TheSAPcostaccountingsystemcanbeusedfordocumentingtheincurredcoststhroughtopreparingmanagementdecisions.
Withinyourorganizationyoucancombineanyoftheindividualmethods.
Thefunctionsofcostcenteraccounting
⏹documentation
⏹controland
⏹planning
canbesetuptosuityourcompany'sparticularrequirements.Youdefinethemasterdataforcostplanningandallocationaccordingtothelevelofdetailyourequire.Themodulealsoincludesreconciledreportingandanalysesofdifferentvariances.
⏹AimsoftheorganizationalstructuresinR/3:
•Flexibilitytoreproducecomplexcompanystructures.
•Adaptabilitytotakechangesinthecompanystructureintoaccount.
•Separationoflogistics(purchasing,sales),managerialaccountingandfinancial
accounting.
⏹Theenterpriseisreproducedfromafinancialaccountingperspectiveusingthecompanycodeandthebusinessarea,andfromacostaccountingperspectiveusingthecontrollingarea,operatingconcernandprofitcenters.
⏹Thecontrollingareastructuresanenterprisefromacostaccountingperspective.Thecompanycodeistheindependentlybalancingunitoffinancialaccounting.Thiscanbeidenticaltothecontrollingarea.
⏹Theoperatingconcernisanorganizationalunitusedtoclassifycompanysales.
Profitcenteraccountingsubdividesanenterpriseintounitsofprofitability.
⏹Theorganizationalunitscannotbeseeninisolation,butmustbecombinedmeaningfullywhentheSystemisinstalled.
⏹Itispossibletocombinetheorganizationalunitsinahierarchyorinanetwork.
⏹Controllingarea=Partofthecorporategroupwithfull,self-containedcostaccounting
⏹Incross-company-codeaccountinginvolvingdifferentcurrencies,theCOaccountassignmentobjectinheritsitscurrencyfromthecompanycode.
⏹Cross-company-codeaccountingenablescross-companytransfersandreportstobemadeinCObutincreasestheorganizationaloverheadatthecenter.
⏹Oncethesystemhasbeenconfigured,existingassignmentscannolongerbechanged
⏹EachCOdocumentisupdatedinthreecurrencies.Incross-company-codeaccountingwithdifferentcurrencies,thesearedesignatedthedocumentcurrency,thecompanycodecurrency,andthecontrollingareacurrency.
⏹ConversioninCOusestheaverageexchangerate
⏹DocumentCurrency-CurrencyoftheOriginalTransaction
⏹ObjectCurrency
⏹ControllingAreaCurrency-CurrencyoftheControllingArea
⏹Anytransactionmayinvolvedifferentcurrenciesforeach.Exchangeratevaluationsaremadeatthetimeofthetransaction.
⏹Thecompanycodeandcontrollingareaareidentical.
Inthiscasethecompanycodeandcontrollingareamustusethesamechartofaccountsandthesamecurrency.
Ifbusinessareasareusedwithinthecompanycode,thebusinessareasarealsorecordedwithincostaccounting.
⏹Ifallcompanycodeswhicharerelatedtoonecontrollingareaareusingthesamecurrencyasthecontrollingarea,theobjectcurrencycanbechosenbytheuser.
⏹Ifthecompanycodesareusingdifferentcurrenciesasthecontrollingarea,theobjectcurrencyisfixlinkedtothecompanycodecurrency.
CostCenterApplic.->MasterData
⏹Costelements:
Whichcostswereincurredforwhat?
•primary:
coststhatoriginateoutsideofthecompany
•secondary:
costsresultingfromtheinternalexchangeofactivities
⏹Costcenters:
areasofresponsibilityinthecompanywhichcauseandinfluencecosts.
⏹Activitytypes:
unitsofmeasuresforallocatinginternalactivitiesaccordingtousage
⏹Statisticalratios:
allocationbasesfordistribution,assessment,arithmeticformulae.
.
⏹Thechartofaccountscontainsallaccountsforfinancialaccountingandallcostelememtsforcostaccounting.
⏹Theprimarycostelementsandrevenueelementsincostaccountingrelatedirectlytotheincomestatementaccountsinfinancialaccounting.Anypostingentriescanthusbechanneledreal-timeintocostaccounting.Secondarycostelementsareforcostaccountingexclusivelyandareonlymaintainedinthatapplication.
⏹Theexpenseaccountsoffinancialaccountingbecomeprimarycostelementsincostaccounting.Theymustfirstexistasgeneralledgeraccountsinfinancialaccountingbeforeyoucancreatethecorrespondingcostelementsincostaccounting.
⏹Primarycostelementsmustalwaysbeassignedtoacostobject,suchasacostcenter.
⏹Thesecondaryareexclusivelyforinternalallocationsincostaccounting.TheydonothavecorrespondingG/Laccountsinfinancialaccounting.
⏹Ifyouwishtoreportrevenuesincostaccounting,youmustcreatethemasrevenueelementsincostaccounting,asyoudowiththeprimarycostelements.
⏹Revenuesmustalwaysbeassignedtoarevenueobject,forexampleacustomerorder.
Userguidanceisidenticalforallthreetypesofmasterdata(costelements,costcenters,andactivitytypes):
Thefollowingscreensareforcreatingthemasterdata:
•therequestscreenfordefiningtheobject
•thebasicdatascreenforenteringthebasicdata(e.g.thedescriptionofthecostcenter/costelement/activitytype,thetypeofcostcenter,costelement).
•differentdetailscreenstoentersupplementaryinformation(e.g..blockingindicator,allocationmethod).
Whenchangingobjectsforwhichmultipledatarecordsexist,youareofferedtheseadditionalscreens:
•theobjectintervallisttoselectaspecificvalidityperiod
•thedialogboxtoselectadifferentanalysisperiod
•differentdialogboxestobreakdownthedatafieldsthathavedifferentcontentswithintheselectedperiod.
Thesystemstoresthecostcenteraccountingmasterdatabyperiod.Thishasthefollowingbenefits:
⏹lengthyproceduresatyearchangeareavoided
⏹changestothemasterdatacanbemadeingoodtime
⏹Costelementscanbecombinedintocostelementgroups.
⏹Thesegroupsareused
•tocreateanoverheadallocationsheet
•whereseveralcostelementsareprocessedwithinonetransaction,
suchascostcenterplanningandperiodicallocations
CostCenterConfig.->MasterData->CostElements->CreateAutomatically
⏹Youcancreateyourcostelementsautomatically.Withthecostelementlistfunctionyoucanenterthecostelementtypeandthename.
⏹TheR/3systemchecksifcorrespondingG/Laccountsexistinfinancialaccountingfortheprimarycostelements.
⏹Youmustentersinglevaluesforsecondarycostelements.
⏹Thecostelementsarecreatedusingabatchinputsession.
⏹Eachcostcenterisassignedtoasuperiorhierarchyareainitsmasterrecord.
⏹Thearearepresentsagroupofseveralcostcenters.
⏹Youcangroupareasintosuperiorareas,formingahierarchyofareasandcostcenters(onthelowestlevelofthehierarchy).
⏹Youcanhaveanynumberofsuchhierarchiesparalleltoeachother.
⏹Youmustdesignateonehierarchyasthestandardhierarchy.Allcostcentersyoucreatemustbeassignedtooneareainthisstandardhierarchy.Thisassuresthatallcostcentersofthecontrollingareaarecombinedwithinthestandardhierarchy.
⏹Themasterdataincostcenteraccountingistime-dependent.
⏹Therearethreetypesofmasterdata:
•time-independentfields,suchashierarchylevels,arevalidfortheentirelifetimeofthedataandchangesapplytothewholelifetime.
•year-dependentfields,suchascostcentercurrency,costelementtype,arevalidforafiscalyear.Theycannotbechangedduringthefiscalyear.
•day-dependentdatafields,suchastheblockingindicator,canbechangedwheneveryouwish.
⏹Anactivitytypeisusedtoallocatecostforacostcentertoareceiver.
⏹Itrepresentstheactivitydonebyacostcenter.
⏹Anactivitytypecategorizesactivitiesproducedorservicesrenderedtocostobjectsaccordingtocostallocationcriteria.
⏹Eachactivitytypeisassociatedwithasecondarycostelementwhichisusedtodebitthereceivingobjectandcreditthesendingcostcenter.
CostCenterConfig.->MasterData>...>Matchcode
Amatchcodeobjectcomprisesallfieldsthatcanbeusedassearchtermstoaccessatable.
⏹Thetablewhoseobjectsarebeingsearchedforiscalledaprimarytable.Theothertablesincludedinthematchcodeobjectwhosefieldscanbeusedassearchtermsarecalledsecondarytables.
⏹MorethanonematchcodeIDcanexistforamatchcodeobject.ThematchcodeIDdetermineswhichfieldsareusedforasearchterm.
⏹ThematchcodesusedintheR/3arecalledsystemmatchcodes.Systemmatchcodesshouldnotbechanged.
⏹MatchcodeobjectsandmatchcodeIDsaredefinedintheDataDictionary.Youcanmaintainthemwiththecustomizingfunction.TheDataDictionaryfunctionsaredescribedinthetrainingcourseBC030.
⏹Youmustreconcile:
•theplannedactivitiesandcapacitieswithproductionscheduling
•thecostsofmaterialswithmaterialsmanagement
•thecostsofmaintenancewithplantmaintenance
•theimputedcostswithf
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