AC050_EN_Col62_FV_Part_A4 (第12页)

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Unit6: IntroductiontoManagementAccounting AC050

Flow of Values with Other SAP Applications

DatacreatedinotherSAPapplicationscanhaveadirectinfluenceonManagement

Accounting. Forexample,ifanon-stockitemispurchased,anexpenseisposted

to the general ledger. This expense is also posted as costs to a cost center or

other cost object for which the item was purchased. That cost center's costs

can be passed on later as overhead to a production cost center, or elsewhere

in Management Accounting.

Figure 142: Integration with other Applications

FinancialAccountinginthemySAPERPsolutionisaprimarysourceofdatafor

Management Accounting. In fact, most expensepostingsin thegeneral ledger

resultinacostpostinginManagementAccounting. Theseexpensepostingstothe

generalledgercanbejournalpostings,vendorinvoices,ordepreciationpostings

fromAssetManagementorotherSAPsystemcomponents.

RevenuepostingsalsoresultinpostingstoManagementAccounting: Profitability

Analysis(CO-PA).BothexpenseandrevenuepostingsfromFinancialAccounting

must specifyoneor moreobjectsin Management Accounting thatwillreceive

the cost or revenue data.

Several situations will cause Management Accounting to create postings in

Financial Accounting. These situations include inventory postings caused by

thedeliveryof finishedgoodsfromproduction, andsettlement of capital costs

from the creation of fixed assets. In addition where postings in Management

AccountingwouldcauseamovementacrossFinancialAccountingorganisational

structures, thisisreflectedinFinancialAccounting.

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AC050 Lesson: Integration within CO andwithother SAP Applications

mySAPHumanCapitalManagementcangeneratedifferenttypesofcostpostingin

ManagementAccounting. HumanCapitalManagementoffersyoutheopportunity

to allocate labor costs to various controlling objects. In addition, planned

personnelcostscanbetransferredandusedforManagementAccountingplanning.

The Logistics area also has numerous integration points with Management

Accounting. In the inventory area of Materials Management, a goods issue

transaction can createacost posting inManagement Accounting towhichever

object is specified (for example, cost center, production order, internal order).

Lookingfromtheotherdirection,ManagementAccountingcancauseaposting

toinventory(inMaterialsManagement) resultingfromthedeliveryof finished

goodsfromproduction. Inaddition,productcostestimatescreatedinManagement

Accountingcanupdatepricefieldsinmaterialmasterrecords. Finally,thecreation

ofpurchaseordersinMaterialsManagementcangeneratecommitmentpostings

within Management Accounting.

TheManufacturingareaofLogisticsalsoworksverycloselywithManagement

Accounting. Billsofmaterialandroutings,whicharecreatedinManufacturing,

canbeusedinProductCostAccountinginManagementAccounting. Inaddition,

Manufacturing production orders are cost objects used to track and control

production costs in Cost Object Controlling.

SalesOrder Managementisaprimarysourceforrevenuepostingsfrombilling

documentstoManagementAccounting. AsalesorderinSalesOrderManagement

can also be used with the make-to-order production scenario in Management

Accounting to track costs and revenues and evaluate the profitability of the

arrangement.

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Unit6: IntroductiontoManagementAccounting AC050

Lesson Summary

You should now be able to:

• Explain the most important integration points between Management

Accounting components

• ExplainthemajorintegrationpointsbetweenManagementAccountingand

other SAP applications

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AC050 Lesson: OrganisationalStructures for Management Accounting

Lesson: Organisational Structures for Management

Accounting

Lesson Overview

ThislessonintroducestheorganisationalunitsusedinManagementAccounting.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Identify the basic organisational units that are relevant to Management

Accounting

• ExplaintherelationshipsbetweenManagementAccountingorganisational

unitsandother SAPsystemorganisational units

Business Example

Eachcompanyhasitsownparticularorganisationalstructure. Youwanttolearn

abouttheorganisationalelementsusedinSAPsystemssoyoucandecidewhich

onestousetorepresentyourenterprisestructureinthesystem.

Organisational Units Used in SAP Solutions

Figure 143: Organisational Units

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Unit6: IntroductiontoManagementAccounting AC050

ThecontrollingareaisthebasicorganisationalunitinManagementAccounting.

Acontrollingareaisaclosedentityusedfor costaccounting. Youcanallocate

costs only within a controlling area. These allocations cannot affect objects

in other controlling areas. You can assign more than one company code to a

controllingarea. Thisenablescontrollingacrosscompanycodes.

Hint: The controlling area and its company codes must use the same

operatingchartof accountsandthesamefiscalyearvariant. (Onlythe

number of special periods may vary.)

Profitability Analysis (CO-PA) works within the operating concern. The

operating concern representsthestructure of external market segments for the

enterprise. Youcanassignseveralcontrollingareastoeachoperatingconcernso

you can analyse them together.

Thecompanycodeisanindependentaccountingunit. Financialandprofitand

loss(P&L)statementsarepreparedatcompanycodeleveltomeetlegalreporting

requirements. Businessareas,ProfitCentersandSegmentscanbeusedtogroup

strategicbusinesssectorsandforreportinginthefinancialstatements. Theycan

also be cross-company code.

Theplantrepresentsaproductionunitandisthecentralorganisationalunitinthe

SAPR/3 components, MaterialsManagementand ProductionPlanning. When

youdefineorganisationalstructures,youassignplantstocompanycodes.

The purchasing organisation is an organisational unit used in Materials

Management–Purchasing;thesalesorganisationisanorganisationalunitused

inSalesOrderManagement. Bothoftheseorganisationalunitsareimportantfor

ManagementAccountingonlybecausethisdataneedstobeincludedforintegral

businessprocessesbetweenLogisticsandAccounting.

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AC050 Lesson: OrganisationalStructures for Management Accounting

Figure 144: Organisational Assignments

Byassigningmorethanonecompanycodetoacontrollingarea,youcanperform

costaccountingforallcompanycodes. YoucanallocatevaluesinManagement

Accounting thataffect morethanonecompany code.

In cross-company codecost accounting, the controlling areaand the company

codescanhavedifferentcurrencies. Thecurrencyofthecontrollingareacanbe

thesameasthatforacompanycode. Itcanalsodifferfromthecurrencyof all

thecompanycodesassignedtothecontrollingarea.

YoucanusethreecurrenciesinManagementAccounting:

• Controlling area currency

• Company codecurrency or object currency

• Transaction currency (used for posting a document to Management

Accounting)

By default, cross-company code cost accounting displays the company code

currencyastheobjectcurrency. Youcannotchangethisdefaultvalue. Ifyouhave

assignedonlyonecompanycodetothecontrollingarea,theobjectcurrencycan

beassignedforeachcontrollingobject(suchasacostcenter)asrequired.

You can assign more than one company code to a single controlling area. All

companies in the controlling area must then use the same operating accounts.

However, these accounts can be linked to country-specific accounts using the

alternativeaccountnumberthatisstoredinthemasterdatarecordforaccounts.

InAccounting,eachleveloftheorganisationalstructurenormallyrepresentsthe

highest reportinglevelofthecomponentinquestion.

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Unit6: IntroductiontoManagementAccounting AC050

402

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AC050 Lesson: OrganisationalStructures for Management Accounting

Exercise 15: Organizational Units and

Structures

Exercise Objectives

After completingthisexercise, youwillbeableto:

• IdentifythebasicorganizationalstructuresusedinManagementAccounting

and explain the relationshipsbetween them

Business Example

Each company has its own particular organizational structure, which must be

mappedinthesystem. Youwanttodefinethestructureofyourcompanyusing

theorganizational unitsavailablein SAP solutions.

Task:

Considerwhatorganizationalunitstousetorepresentyourcompanyinthesystem.

1. Thinkabouthowyourcompanymightbestberepresentedinthesystemwith

theorganizationalunitsdiscussedinthislesson. Drawthestructure.

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Unit6: IntroductiontoManagementAccounting AC050

Solution 15: Organizational Units and

Structures

Task:

Considerwhatorganizationalunitstousetorepresentyourcompanyinthesystem.

1. Thinkabouthowyourcompanymightbestberepresentedinthesystemwith

theorganizationalunitsdiscussedinthislesson. Drawthestructure.

Answer: Responses will vary.

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AC050 Lesson: OrganisationalStructures for Management Accounting

Lesson Summary

You should now be able to:

• Identify the basic organisational units that are relevant to Management

Accounting

• ExplaintherelationshipsbetweenManagementAccountingorganisational

unitsandother SAPsystemorganisational units

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UnitSummary AC050

Unit Summary

You should now be able to:

• DescribethedifferentcomponentsofManagementAccountingandexplain

what they are used for.

• Explain the most important integration points between Management

Accounting components

• ExplainthemajorintegrationpointsbetweenManagementAccountingand

other SAP applications

• Identify the basic organisational units that are relevant to Management

Accounting

• ExplaintherelationshipsbetweenManagementAccountingorganisational

unitsandotherSAPsystemorganisationalunits

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AC050 Test Your Knowledge

Test Your Knowledge

1. Select the component or components that would be useful for managing

overhead costs?

Choosethecorrectanswer(s).

□ A Overhead Cost Controlling

□ B Product Cost Accounting

□ C Profit Center Accounting

□ D Activity-Based Costing

2.

isusedtoassignManagement Accounting databyclassifyingtransaction

lineitemsaccordingtothetypeofcostorrevenuebeingposted.

Fillintheblankstocompletethesentence.

3. isusedtotrackwherecosts

occur in your organization.

Fillintheblankstocompletethesentence.

4. describes the

costsofsingletasksorcurrentactivitieswithinacontrollingarea. Internal

orders are used to show the costs of single tasks such as holding a trade

fair or building a warehouse or current activities such as maintaining an

administrativebuildingormaintaining avehicle.

Fillintheblankstocompletethesentence.

5. Companymanagersuse for

aprocess-orientedviewoffinancialdata. Itprovidesaclearandpreciseview

oftheactivitiesprovidedinyourorganizationandtherelatedcosts.

Fillintheblankstocompletethesentence.

6. isusedtocalculatethecostof

producing materials or providing services.

Fillintheblankstocompletethesentence.

7. isusedtomonitoractual

production costs and to control period-end closing activities that affect

production.

Fillintheblankstocompletethesentence.

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TestYourKnowledge AC050

8. With , youcananalyzeprofits

andcontributionmarginsformarketsegmentsofyourcompany. Itsupports

sales, product management, and corporate-wide planning and decision

making,usinganexternalviewwithamarket-orientedperspective.

Fillintheblankstocompletethesentence.

9. withthematerialledgerprovidestheactual

costsforeachmaterialat theend of theperiod.

Fillintheblankstocompletethesentence.

10. CostCenterscanonlyreceivepostingsfromFinancialAccounting

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

11. Revenue postings typically update

in Manage-

ment Accounting.

Fillintheblankstocompletethesentence.

12. InternalOrderscanonlybesettledtoothercostobjects.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

13. Purchase Orders in Materials Management can create

postings in Management Account-

ing.

Fillintheblankstocompletethesentence.

14. WhichthreecurrenciescanbeusedinaControllingArea?

15. The relationship between Company Code and Controlling Area is

to .

Fillintheblankstocompletethesentence.

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AC050 Test Your Knowledge

16. What are the prerequisites for a Company Code to be attached to a

Controlling Area?

17. Controlling Area must have the same Chart of Accounts to be linked to

the same Operating Concern

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC050

Answers

1. Select the component or components that would be useful for managing

overhead costs?

Answer: A

OverheadCostControllinganditsapplicationsareusefulformonitoringand

controlling overhead costs.

2. Cost and Revenue Element Accounting is used to assign Management

Accountingdatabyclassifyingtransactionlineitemsaccordingtothetype

of cost or revenue being posted.

Answer: CostandRevenueElement Accounting

3. Cost Center Accounting is used to track where costs occur in your

organization.

Answer: Cost Center Accounting

4. Overhead Order Accountingdescribesthecostsofsingletasksor current

activitieswithinacontrollingarea. Internalordersareusedtoshowthecosts

ofsingletaskssuchasholdingatradefairorbuildingawarehouseorcurrent

activitiessuchasmaintaininganadministrativebuildingormaintaininga

vehicle.

Answer: Overhead Order Accounting

5. Company managers use Activity-Based Costing for a process-oriented

viewoffinancialdata. Itprovidesaclearandpreciseviewoftheactivities

providedinyourorganizationandtherelatedcosts.

Answer: Activity-Based Costing

6. ProductCostPlanningisusedtocalculatethecostofproducingmaterials

or providing services.

Answer: Product Cost Planning

7. CostObjectAccountingisusedtomonitoractualproductioncostsandto

controlperiod-endclosingactivitiesthataffectproduction.

Answer: Cost Object Accounting

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AC050 Test Your Knowledge

8. With Profitability Analysis, you can analyze profits and contribution

marginsfor market segmentsof yourcompany. Itsupportssales, product

management, andcorporate-wideplanninganddecisionmaking, usingan

external viewwithamarket-orientedperspective.

Answer: Profitability Analysis

9. Actual Costingwiththematerialledger providestheactual costsfor each

material at the end of the period.

Answer: Actual Costing

10. CostCenterscanonlyreceivepostingsfromFinancialAccounting

Answer: False

TransactionalpostingswithinManagementAccountingallowthemovement

of costs between cost objects.

11. Revenuepostings typicallyupdateProfitability Analysis inManagement

Accounting.

Answer: Profitability Analysis

AlthoughrevenuepostingscanupdateInternalOrdersaswell,typicallythe

recipientofarevenuepostingisaProfitabilitySegment.

12. InternalOrderscanonlybesettledtoothercostobjects.

Answer: False

ItispossibletosettleordersoutsideControllingforexampletoFixedAssets.

13. PurchaseOrdersinMaterialsManagementcancreateCommitmentpostings

in Management Accounting.

Answer: Commitment

PurchaseOrdersdonotcreateactualaccountingentriesbuttheycancreate

commitments.

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TestYourKnowledge AC050

14. WhichthreecurrenciescanbeusedinaControllingArea?

Answer:

• Controlling Area Currency

• CompanyCodeCurrencyorObjectCurrency

• Transaction Currency

15. The relationship between Company Code and Controlling Area is many

to one.

Answer: many, one

YoucanhavemanycompanycodesthatbelongtothesameControllingArea.

16. What are the prerequisites for a Company Code to be attached to a

Controlling Area?

Answer: The Company Code must have the same Operating Chart of

Accounts and primarily the same Fiscal Year Variant (only the special

periods may differ)

17. Controlling Area must have the same Chart of Accounts to be linked to

the same Operating Concern

Answer: False

TheOperatingConcernisindependentoftheChartofAccounts.

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Unit 7

Cost Center Accounting

Unit Overview

This unit discusses theorganizational unitsand structuresused inCost Center

Accounting. Italsocoversplanningforcostcenters. WelookathowCostCenter

Accountingisintegratedwithotherapplicationsandthenhowwemakepostings

withinCostCenterAccountingonbothadailyandperiodicbasis. Throughoutwe

lookatsomeofthestandardreportingavailableforCostCenters.

This unit discusses the importance and role of planning in Management

Accounting. Creatingplandataenablesyoutomakeplan/actualcomparisonsand

target/actualcomparisons,whichmakeManagementAccountingmoreefficient

and effective.

This unit discusses how postings from other applications affect the account

assignmentlogic. MuchofthedatainManagementAccountingoriginatesfrom

postings assigned to account assignment objects from other components. All

postingsinManagementAccountingaresubjecttoaspecificaccountassignment

logic. Whenpostingoccurs,adistinctionismadebetweenvaluetypesthatallow

differentvaluestobemaintainedonthesameobjectandinthesamecostelement.

Thisunitintroducesactualpostingsinoverheadmanagementaccounting.

Variousperiodictransactionsareavailableforperiod-endclosinginManagement

Accounting. Youcanusemost thesetransactionsnot only onceat theend ofa

period,butasmanytimesasyouneedwithinaperiodwithoutincorrectordouble

postings occurring. This unit also introduces the reconciliation ledger, which

youcanusetocheckreconciliationof ManagementAccountingwithFinancial

Accountingand,ifnecessary,toactuallyexecutereconciliation.

Unit Objectives

After completing thisunit, you will beableto:

• ListthemasterdatausedinCostandRevenueAccountingandexplainthe

purpose

• List the master data used in Overhead Cost Controlling and explain the

purpose

• Listwaysinwhichgroupsofmasterdatacanbeused

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Unit7: CostCenterAccounting AC050

• DescribehowplanningfeaturesinSAPsystemcouldbeusedforplanning

activities within your organisation

• Explainhowdifferentplan versionscanbeused

• Explainthepurposeofstatisticalkeyfiguresandthemethodsusedtoplan

them

• Describetheobjectivesofactivitytypeplanning

• Namethetypicalsequenceofstepsinvolvedincostcenterplanning

• Describeafewsimpleandcomplexplanningoptions

• Describe the posting logic

• ListthetypicalfeedersystemsthatpostdatatoManagementAccounting

• Explain the concept of commitment management within Management

Accounting

• Post ManagementAccountingrepostingdocuments

• Explainthepurposeofandpostadirectactivityallocation

• Explain thepurposeof and enter time sheets

• List thepossibilities for period end closing

• PoststatisticalkeyfigurestoaManagementAccountingobject

• Understand the difference between a reposting, distribution and an

assessment

• Performacostassessmentfromonecostcentertoseveralothercostcenters

• ListthevariousreportingtoolsthatareavailableinManagementAccounting

Unit Contents

Lesson: Cost Center Accounting Master Data..............................416

Procedure: Create Cost Element.........................................419

Procedure: Create a Cost Center........................................422

Procedure: Create an Activity Type......................................425

Procedure: Create a Statistical Key Figure.............................427

Procedure: Maintaining the Cost Center Standard Hierarchy........430

Procedure: Create Cost Center Group..................................431

Exercise 16: Cost Center Accounting Master Data....................433

Lesson: Introduction to Planning..............................................445

Lesson: Cost Center Planning ................................................452

Procedure: Plan a Statistical Key Figure................................455

Procedure: ExecutingActivity-IndependentPrimaryCostPlanning 458

Procedure: Executing Activity Type Planning...........................461

Procedure: Executing Activity-Dependent Primary Cost Planning...463

Procedure: Executing Activity-Independent or Activity-Dependent

Activity Input Planning .....................................................466

Procedure: Calculating Activity Prices...................................469

Exercise 17: Cost Center Planning ......................................475

Lesson: Cost Centers Integrated postings from other Applications......489

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AC050 Unit 7: Cost Center Accounting

Procedure: Entering a Goods Issue to a Cost Center.................495

Exercise 18: Integrated Postings from Other Applications............497

Lesson: Commitments Management.........................................504

Procedure: Create a non-stock Purchase Order.......................506

Procedure: Run a Commitments Report for the Cost Center.........508

Exercise 19: Commitments Management...............................509

Lesson: Cost Center Transactions ...........................................515

Procedure: Reposting Line Items ........................................517

Procedure: Reposting Cost and Revenues Manually .................519

Procedure: Entering Direct Activity Allocations.........................522

Procedure: Using CATS Classic..........................................525

Procedure: Transfer CATS Data to Controlling.........................527

Exercise 20: Cost Center Transactions..................................529

Lesson: Cost Center Period End .............................................539

Procedure: Entering Statistical Key Figures............................542

Procedure: Creating Allocation Cycles..................................548

Procedure: Running Allocation Cycles ..................................551

Exercise 21: Cost Center Period End....................................555

Lesson: Cost Center Reporting...............................................563

Procedure: Executing Report Painter Reports .........................567

Procedure: Using ABAP List Viewer Reports...........................570

Procedure: Changing Layouts............................................572

Exercise 22: Reporting in Management Accounting...................577

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Unit7: CostCenterAccounting AC050

Lesson: Cost Center Accounting Master Data

Lesson Overview

ThislessondescribesthemasterdatarequiredforManagementAccounting. You

willlearntheimportanceofthestandardhierarchyforcostcenters. Thelesson

alsoshowsyouhowtocreatecostelements,activitytypes,statisticalkeyfigures,

internalorders,andmasterdatagroups. Withthisinformation,youcansetupthe

master datain the system for your enterprise.

Lesson Objectives

After completingthislesson, you will beable to:

• ListthemasterdatausedinCostandRevenueAccountingandexplainthe

purpose

• List the master data used in Overhead Cost Controlling and explain the

purpose

• Listwaysinwhichgroupsofmasterdatacanbeused

Business Example

You want toseehowtoset upthemasterdatathatisrelevantfor Management

Accountinginthesystem. Toanalysetheresponsibilityforcosts,yousubdivide

your companyintovariousdepartments or businesses, whichyoudepict inthe

systemwithappropriatemasterdatasuchascostcenters,orders,andprofitcenters.

Youthenassignthecostincurredinthesystemtothismasterdatabyresponsibility.

Master Data used in Cost and Revenue Element

Accounting

CostandRevenueAccountingusesthefollowingmasterdata:

• Chart of accounts

• Primary cost elements

• Secondary cost elements

• Revenue elements

• Cost element category

Thechartofaccountsshowninthefigureisbasedonprocessclassification. All

expenseaccountsstartwitha4andallrevenueaccountswithan8. Thischartof

accountsisusedintheSAPtrainingsystemsandinIDES,andisstandardwith

any SAP system.

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AC050 Lesson: Cost Center Accounting Master Data

Figure 145: Accounts and Cost Elements

Expense accountstowhich costsarepostedfor cost accounting purposesmust

be created as cost elements in Management Accounting. This ensures that all

postingstothistypeofexpenseaccountalwaysarriveinManagementAccounting

at the same time.

Tosetupanexpenseaccountandcreateitasacostorrevenueelement, follow

these steps:

1. DefineanexpenseaccountorrevenueaccountinFinancialAccounting.

2. CreatethisaccountautomaticallyormanuallyinManagementAccountingas

a cost element or revenue element.

Figure 146: Cost and Revenue Elements

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Unit7: CostCenterAccounting AC050

ExpensesinFinancialAccountingthatarerelevanttocostaccountingareentered

in Management Controlling using primary cost elements. The primary cost

elementsmustexistasgeneralledgerexpenseaccountsinFinancialAccounting

beforetheycanbecreated,automaticallyormanually,inManagementAccounting.

IfapostingismadeinFinancialAccountingtoanexpenseaccountforwhicha

primarycostelementwascreated,youmustenteranaccountassignmentobject

(suchasacostcenter,internalorder,orcostobject)fromManagementAccounting.

ThisensuresthatitisnotpossibletopostcostsinFinancialAccountingwithout

theirbeingpostedatthesametimeinManagementAccounting.

SecondarycostelementsaredefinedonlyinManagementAccountingandused

onlyforcertaininternalallocations,suchasassessmentsorsettlements. Secondary

costelementshavenocorrespondingGLaccountsinFinancialAccounting.

RevenueelementscanbeusedtorecordrevenuesfromFinancialAccountingin

ManagementAccounting,inasimilarwaytoprimarycostelements. Again,the

revenue account must alreadyexist inFinancialAccounting. Revenuescan be

recordedonlystatisticallyinCost Center Accounting.

Eachcostelementisassignedacostelementcategoryinitsmasterrecord,which

determines the type of transaction forwhich a cost element can be used. The

followingareexamplesofcostelementcategories:

• Costelementcategory1(primarycostelement)isusedforpostingprimary

costs in Management Accounting.

• Secondary cost element category 42 is used for the internal allocation of

costs in Management Accounting.

• Cost element category 21 is used for order settlement in Management

Accounting.

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AC050 Lesson: Cost Center Accounting Master Data

Create Cost Element

1. SelectAccounting>Controlling>CostElementAccounting>Master

Data> CostElement >IndividualProcessing >CreatePrimaryor

CreateSecondaryortransactionsKA01orKA06.

2. EntertheCostElementnumberthatyouwanttocreateandaValidity

Period

When you create Primary Cost Elements, the system checks that a

correspondingGLAccountalreadyexistsinFI.

Hint:

YoucancreatewithreferencetoanexistingCostElementby

puttingitsnumberanditsControllingAreaintheReference

Section.

Hint: in Customising, you canalso specify that thesystem

createCost Elementsautomatically.

3. Select the Master Databutton.

YouarenowintheCostElementdetailscreen.

4. EnteranameandaDescriptionfortheCostElement.

IntheBasicDatasectionenteraCostElementCategory.

Hint:

TheCost ElementCategorieschangedependingonwhether

youarecreatingaPrimaryoraSecondaryCostElement.

5. IntheIndicatorTabselectifyouwanttorecordquantitiesaswellas

values. If so, enter a Unit of Measure.

6. In the default Acct Assgnment tabyou can enter a Cost Center or

InternalOrderasrequiredtobeproposedbythesystemwheneverthis

cost element is posted to.

7. Save the cost element with .

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Unit7: CostCenterAccounting AC050

Master Data used in Cost Center Accounting

OverheadCostControllingusesthefollowingmasterdata:

• Cost centers

• Activity types

• Statistical key figures or tracing factors

Cost Center Master Data

The header of the cost center master record includes the cost center ID, the

controllingareatowhichthecostcenterisassigned,andthevalidityperiod.

Figure 147: Cost Center

TheBasicDatasectioncontainsfieldsfor thenameanddescriptionofthecost

center,thenameoftheresponsiblepersonorcostcentermanager,thedepartment

towhichthecostcenterisassigned,andtheprofitcenter.

TheCostCenterHierarchyfielddisplaysthestandardhierarchynodetowhichthe

costcenterwasassigned. Thisfieldmustbefilledsoitcanbeusedasacontrol

feature in Cost Center Accounting. Each controlling area must have a unique

standardhierarchythatincludeseverycostcentercreatedinthatcontrollingarea.

TheProfitCenterfieldidentifiesthepurposeofthecostcenter,suchasproduction,

service, sales, and administration.

The Company Code and Business Areafields represent the close ties between

ManagementAccountingandFinancialAccounting. Ifacontrollingareahasmore

than one company code, you must specify the company code that is linked to

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AC050 Lesson: Cost Center Accounting Master Data

eachcostcenter. Ifbusinessareasareusedforthatcompanycode(asdefinedin

FinancialAccounting),abusinessareamustalsobespecifiedinthecostcenter

master record.

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Unit7: CostCenterAccounting AC050

Create a Cost Center

1. SelectAccounting>Controlling>CostCenterAccounting>Master

Data>CostCenter>IndividualProcessing>Createortransaction

KS01.

2. Entera Cost Centerand aValidityPeriod.

Hint:

You cancreatewithreferencetoanexistingCost Center by

puttingitsnumberanditsControllingAreaintheReference

Section.

3. SelecttheMasterDatapush-buttontocontinue.

YouarenowinthedetailscreenoftheCostCenterMasterData.

4. On the BasicData tab enter aName and aDescription for the Cost

Center.

intheBasicDatalogicalbox,youcanenterfurtherdetailslinkingthe

Cost Center toother organisational structures. Thefollowingfields

are mandatory:

Person Responsible

Personresponsibleforthegivencostcenter

Cost Center Category

The master data of an activity type includes one or more cost

center categories. The activity type may be used only by cost

centers of theappropriate categories. Youdefinecategoriesin

Customizing. For eachcategory, youcandefinedefaultvalues

forthe"Lock"and"Recordquantity"indicators,fortransferto

costcentermasterdata. Maintaintheseindicatorsonlyiftheentry

divergesfromthedefaultcostcentercategory.

Hierarchy Area

EveryCostCenter mustbeattachedtotheStandardHierarchy,

otherwise it cannot be created.

Company Code

YoumustdefinewhichCompanyCodetheCostCenterbelongs

to.

The other fields are optional but it isbetter tomaintain them where

possible.

Continued on next page

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AC050 Lesson: Cost Center Accounting Master Data

5. IntheControltabyoucanchoosewhethertorecordquantitiesfora

particularCostCenter. Youcanalsoblockdifferenttypesofpostings

to the Cost Center.

6. TheTemplatesTabisusedtolinktheCostCentertotemplatesusedin

either planning or cost allocations.

7. The Address and Communications tabs are used for recording

informationabout the Cost Center. This isnot mandatorybut if the

informationisrecordedinthesystemthenitcanbeusedbythesystem.

8. Save the Cost Center by selecting .

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Unit7: CostCenterAccounting AC050

Activity Type Master Data

Figure 148: Activity Type

Theheaderrowfortheactivitytypemasterrecordincludestheactivitytype,the

controllingareatowhichtheactivitytypeisassigned,andthevalidityperiod.

TheBasicDatasectionincludesfieldsforthenameanddescription. IntheActivity

Unit field,youspecifyhowtheactivitytypeistobemeasured(for example,in

hours,days,orseconds). IntheCostCenterCategoriesfield,youspecifythecost

center category thisactivitytypemay provide.

The Allocation default values section is used to specify how the activity type

is used in activity allocation. The Activity Type Categoryfield specifies how

theactivitytypecanbeallocated(forexample,directlybymanualallocationor

indirectly by a sender-receiver relationship in an allocation cycle). The Price

Indicator field specifies how the price is calculated. You can enter the price

manuallyorcalculateitbyusingtheplanandactualcosts.

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AC050 Lesson: Cost Center Accounting Master Data

Create an Activity Type

1. SelectAccounting>Controlling>CostCenterAccounting>Master

Data>ActivityType>IndividualProcessing>Createortransaction

KL01.

2. EnteranActivityTypeand aValidityPeriod.

Hint:

YoucancreatewithreferencetoanexistingActivityTypeby

puttingitsnumberanditsControllingAreaintheReference

Section.

3. SelecttheMasterDatapush-buttontocontinue.

YouarenowinthedetailscreenoftheActivityTypeMasterData.

4. EnteraNameandaDescriptionfortheActivityType.

EnteranActivityUnitandtheCostCenterCategoriesthatareallowed

to perform this activity.

Hint:

IfyouusethematchcodeyoucanselectseveralCostcenter

Categories.

The Activity Type Categoryletsyoudeterminewhether and howan

Activity Type is allocated.

TheAllocationCostElementisusedwhentheactivityisrecharged.

5. IntheIndicatorTabyoucanblocktheActivityTypeforuse.

6. IntheOutputtabyoucanconverttheunitofmeasure.

7. Savethe ActivityType by selecting .

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Unit7: CostCenterAccounting AC050

Statistical Key Figure Master Data

Statisticalkeyfiguresaremeasurablevaluesthatareapplicabletocostcenters,

profitcenters,internalorders,orprocesses. Anexampleofastatisticalkeyfigure

wouldbethenumberofemployeesintheTransportationcostcenterwhoperform

activities, such as vehicle maintenance.

Figure 149: Statistical Key Figures

You can usestatistical keyfiguresasanallocation base(ortracingfactor) for

periodicallocationssuchasdistributionorassessment,andforanalysispurposes

(suchascalculatingtherentcostsper employee).

Youdefineastatisticalkeyfigureasafixedvalueoratotalsvalue.

• Fixed values are carried over from the periods in which they are posted

to all subsequent periodsof thesamefiscal year. Fixedvalues are useful

forstatisticalkeyfiguresthattendtoremainrelativelyconstantovertime,

suchasthenumberofemployees. Youmustupdatethedataonlywhenthe

value changes.

• Totalsvaluesarenottransferredtosubsequentperiodsandmustbeentered

individuallyforeachperiod. Totalsvaluesarepreferableforstatisticalkey

figureswhosevaluestendtochangefromperiodtoperiod,suchaskilowatt

hours of electricity used.

YoucanalsotransferstatisticalkeyfiguresvaluesfromtheLogisticsInformation

System (LIS) by linking a key figure in LIS to a key figure in Cost Center

Accounting.

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AC050 Lesson: Cost Center Accounting Master Data

Create a Statistical Key Figure

1. SelectAccounting>Controlling>CostCenterAccounting>Master

Data > Statistical Key Figure> Individual Processing > Create or

transaction KK01.

2. Enter a Statistical Key Figure a.

Hint:

Youcan create with reference toan existingStatistical Key

FigurebyputtingitsnumberanditsControllingAreainthe

Reference Section.

3. SelecttheMasterDatapush-buttontocontinue.

YouarenowinthedetailscreenoftheStatisticalKeyFigureMaster

Data.

4. EnteraNameandaUnitofMeasurefortheSKF..

ChoosewhetheritisaFixedValueorTotalsValueSKF..

5. Save you SKF by selecting .

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Unit7: CostCenterAccounting AC050

Master Data Groups

Master data groups enable you to group different master data items from

Overhead Cost Controlling for analysis and reporting, for planning, and for

allocation. Thesemasterdatagroupsareusedforprocessingmorethanonemaster

data record in a single transaction. Example: For a cost planning transaction

that you use only once, you could enter the planning data for all of the cost

elements used by your cost center by creating a corresponding cost element

groupandenteringitontheplanningscreen. Similarly,youcanproduceareport

summarizingtheresultsforallthecostcentersthatyoumanagebycreatingthe

costcentergroupandthenspecifyingitinyourreportdefinition.

Figure 150: Master Data Groups

Whenyouusemasterdatagroupsinreporting,eachhierarchicallevelcanproduce

automatictotalsofthelevelsbeneathit. Themasterdataitselfisassignedtothe

lowest level nodes in the structure. The SAP system checks that a value (cost

center, cost element, activity type, and so on) is represented only once in the

group. Youcancreateasmanydifferentgroupsasyourequire. Eachvaluecanbe

used in more than one group.

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AC050 Lesson: Cost Center Accounting Master Data

Figure 151: Cost Center Standard Hierarchy

Thestandardhierarchyforthecostcenterisaspecialtypeofcostcentergroup.

Eachcontrollingareamusthaveauniquestandardhierarchy. Allcostcentersin

thiscontrollingareamustbeassignedtoanodeinthestandardhierarchy.

You can use each name of a master data group only once in a client. If, for

example,youcreateacostcentergroupnamedtoolsmanagement, youcannot

use this name for another group.

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Unit7: CostCenterAccounting AC050

Maintaining the Cost Center Standard Hierarchy

1. SelectAccounting>Controlling>CostCenterAccounting>Master

Data>StandardHierarchy>ChangeortransactionOKEON.

2. IfpromptedenteraControllingAreaandContinue.

3. Topositiononaspecificnodeinthehierarchyselect CostCenter

GroupintheFindbybox. EntertheNodereferencebetweenasterisks

* intheGroupNamefield. Thenselect Find.

4. TherequirednodeappearsintheHitlistBox. Doubleclickonit.

5. Thenodebecomesthetoplevelnodeinthestandardhierarchybox. To

navigatethroughthehierarchyyouopenupthesublevelsbyselecting

the arrowheads .

6. Toaddanewnodepositionthecursoronthenodetowhichitistobe

attachedandselect Lowerlevelgroup. Enteragroupreferenceand

itsnameinthetwofieldsthatappearandhittheenter key. Thenew

node now appears in the hierarchy.

7. Tocreateanewcostcenterselect CostCenterandthencontinueasfor

individual Cost Center creation.

8. TomoveanodeoraCostCenterjustdraganddrop.

9. To save your changes select .

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AC050 Lesson: Cost Center Accounting Master Data

Create Cost Center Group

1. SelectAccounting>Controlling>CostCenterAccounting>Master

Data>CostCenterGroup>CreateortransactionKSH1.

2. IfpromptedenteraControllingAreaandContinue.

3. EnterthereferenceoftheCostCenterGroupthatyouwanttocreate

and select Hierarchy .

4. EnteraDescriptionfortheCostCenterGroup. Ifyouwanttocreatea

Hierarchyherepositiononthefirstnodeandselect LowerLevel.

Enter a key and a Description

Hint:

Youcanaddagroup thatalreadyexistsby simplytyping in

itskey. You cannot edit and Standard Hierarchy nodes that

you may have added.

Caution:

If you edit a lower level node within your group, you have

edited it wherever it occurs.

Toadd aCost Center select Cost Center.

Hint:

CostCenterscanbeaddedindividuallyorasranges.

5. TomoveaCostCenteroraGroupselectitwiththeF9keythenposition

thecursorwhereyouwantittogoandclicktheInsertpush-button.

6. YoucanremoveanentrybySelectingandthenclickingtheRemove

or Trash icons.

7. Save your group by selecting .

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Unit7: CostCenterAccounting AC050

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AC050 Lesson: Cost Center Accounting Master Data

Exercise 16: Cost Center Accounting

Master Data

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Createmasterdata for Cost Center Accounting

• Use master data groups

Business Example

Depending on your business requirements, you use different application

componentstoprovideparticulardata. Inthesecomponents,youusemasterdata

towhichyoucanassign,allocate,andplanrevenuesandcosts. Inthisexercise,

you create several master records in Cost Center Accounting to manage your

overhead costs.

Toshowwhichareaisresponsibleforwhichcosts,yousplityourcompanyinto

differentcostresponsibilityareas,whicharerepresentedbycostcenters. Ifyou

alsouseprofitcenters,whichareprofitresponsibilityareas,youshouldassignthe

cost centers to the appropriate profit centers.

To determine aquantifiableoutput of a cost center, youcan useactivitytypes.

Only cost centers can produce an activitytype. In activity planning, you will

assigntheactivitytypestotheappropriatecostcenters. Theactivitytypemaster

recordscanbeusedtopostactualcostsonlyafteryouhavemadethisassignment.

Tofacilitateanalysis,youwanttoprovideadditionalinformationotherthancosts

and revenues. You use statistical key figures for this purpose. Statistical key

figuresaremeasurablequantitiesthatareplannedoncostcentersorinternalorders

or that can be posted as actual data.

Hint: ThefirsttimeyouaccessaManagementAccountingfunctionafter

loggingontothesystem,theSetControllingAreadialogboxappears. If

thisdialogboxappears,enter1000intheControllingAreafield.

Task 1:

Create a secondary cost element.

1. Create a secondary cost element 6200## in controlling area 1000 (CO

Europe). Makesurethatthecostelementisvalidfortheentirefiscalyear.

NamethecostelementDAACheckAssets,enterasuitabledescription,and

assigncostelementcategory43. Savethenewcostelement.

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Unit7: CostCenterAccounting AC050

2. Explainhowyoucanuseacostelementofcategory43.

Task 2:

Createaninternalservicecostcenterandaproductioncostcenter.

Hint: Youcancreatethesecondcostcenterwithreferencetothefirstone.

1. Createaninternalservicecostcenterincontrollingarea1000(COEurope)

andinthecompanycodeoftheGermansubsidiary(1000). Makesurethat

thecostcenterisvalidfortheentirefiscalyearandthatitisassignedtothe

HAC040 node in the standard hierarchy.

AssigncostcenterSERV-##(andnameitGroup##Services), aservice

costcenter(categoryH),tothebusinessareaCorporateOther(9900)and

totheprofitcenterInternalServices(1400). Makesurethatthecostcenter

islockedonlyagainstplanningandpostingrevenues. Savethecostcenter

master data.

2. Createaproduction cost centerin thecontrolling areaCOEurope(1000)

andinthecompanycodeoftheGermansubsidiary(1000). Makesurethat

thecostcenterisvalidfortheentirefiscalyearandthatisassignedtothe

HAC040 node in the standard hierarchy.

Hint: Youcancopythiscommoninformationbycreatingthesecond

cost center with reference to thefirst.

AssigncostcenterPROD-##(nameit, Group ##Production), whichis

a production cost center (category F), to the business area Mechanical

Engineering(1000)andtheprofitcenterHighSpeedPumps(1010). Make

surethatthecostcenterislockedonlyagainstplanningandpostingrevenues.

Save the cost center master data.

Task 3:

Createactivitytypes to describe the production output of the newservice cost

center.

1. Displayactivitytype1421andcheckthemasterdata.

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