AC410_EN_Col52_FV_Part_A4 (第1页) | ERP软件技术分享

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AC410

Cost Center Accounting

mySAP ERP Financials

Date

Training Center

Instructors

Education Website

Participant Handbook

Course Version: 2005 Q2

Course Duration: 3 Day(s)

Material Number: 50074133

An SAP course - use it to learn, reference it for work

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About This Handbook

Thishandbookisintendedtocomplementtheinstructor-ledpresentationofthis

course,andserveasasourceofreference. Itisnotsuitableforself-study.

Typographic Conventions

American English is the standard used in this handbook. The following

typographic conventions are also used.

Type Style Description

Example text Wordsorcharactersthatappearonthescreen. These

includefieldnames,screentitles,pushbuttonsaswell

asmenunames, paths, andoptions.

Alsousedforcross-referencestootherdocumentation

bothinternal(inthisdocumentation)andexternal(in

other locations, such asSAPNet).

Example text Emphasizedwords or phrases in bodytext, titlesof

graphics, and tables

EXAMPLETEXT Names of elements in the system. These include

reportnames,programnames,transactioncodes,table

names, andindividualkey wordsof aprogramming

language,whensurroundedbybodytext,forexample

SELECT and INCLUDE.

Example text Screenoutput. Thisincludesfileanddirectorynames

and their paths, messages, names of variables and

parameters, and passages of the source text of a

program.

Example text Exactuserentry. Thesearewordsandcharactersthat

youenterinthesystemexactlyastheyappearinthe

documentation.

<Example text> Variableuserentry. Pointedbracketsindicatethatyou

replacethesewordsandcharacterswithappropriate

entries.

iii

Type Style	Description
Example text	Wordsorcharactersthatappearonthescreen. These includefieldnames,screentitles,pushbuttonsaswell asmenunames, paths, andoptions. Alsousedforcross-referencestootherdocumentation bothinternal(inthisdocumentation)andexternal(in other locations, such asSAPNet).
Example text	Emphasizedwords or phrases in bodytext, titlesof graphics, and tables
EXAMPLETEXT	Names of elements in the system. These include reportnames,programnames,transactioncodes,table names, andindividualkey wordsof aprogramming language,whensurroundedbybodytext,forexample SELECT and INCLUDE.
Example text	Screenoutput. Thisincludesfileanddirectorynames and their paths, messages, names of variables and parameters, and passages of the source text of a program.
Example text	Exactuserentry. Thesearewordsandcharactersthat youenterinthesystemexactlyastheyappearinthe documentation.
<Example text>	Variableuserentry. Pointedbracketsindicatethatyou replacethesewordsandcharacterswithappropriate entries.

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AboutThisHandbook AC410

Icons in Body Text

The following iconsareused in thishandbook.

Icon Meaning

Formoreinformation,tips,orbackground

Noteorfurtherexplanationofpreviouspoint

Exception or caution

Procedures

Indicatesthattheitemisdisplayedintheinstructor’s

presentation.

Icon	Meaning
	Formoreinformation,tips,orbackground
	Noteorfurtherexplanationofpreviouspoint
	Exception or caution
	Procedures
	Indicatesthattheitemisdisplayedintheinstructor’s presentation.

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Contents

Course Overview......................................................... vii

Course Goals...........................................................vii

Course Objectives ....................................................viii

Unit 1: Organizational Units.............................................1

Components of Management Accounting ...........................2

Unit 2: Master data ...................................................... 23

Cost Centers...........................................................25

Cost Elements.........................................................41

Activity Types..........................................................50

Statistical Key Figures................................................60

Global Functions For Master Data..................................67

Unit 3: Event-Based Postings......................................... 95

Entering Primary Postings...........................................96

Reports in Cost Center Accounting................................108

Account Assignment Tools..........................................122

Correction Postings..................................................127

Automatic Commitment and Funds Reservation ................139

Direct Activity Allocation ............................................143

Unit 4: Period-end Closing ...........................................159

Accrual Calculation..................................................161

Entering Statistical Key Figures....................................174

Periodic Reposting...................................................183

Cost Allocations......................................................198

Reconciliation Ledger ...............................................247

The New General Ledger...........................................260

Period Lock...........................................................267

Unit 5: Planning .........................................................275

Planning Configuration..............................................276

Planning Process ....................................................289

Planning Aids.........................................................337

Unit 6: Information system ...........................................351

Report Painter........................................................352

Data Source ..........................................................364

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Contents AC410

Period-End Closing Reporting and Analytics.....................367

Appendix 1: Exercise data .........................................377

Appendix 2: Glossary ...............................................379

Appendix 3: Frequently Used Menu Paths .....................381

Appendix 4: Cost Element List ...................................387

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Course Overview

Thiscoursedemonstrateshowcostcenteraccountingisconfiguredandapplied.

Followingadetaileddisplayofthemasterdata,theeffectsonactualpostingsin

sourceapplicationsisshownandanalyzedwiththehelpofreports.

Theparticipantsfamiliarizethemselveswiththeperiodicallocationandplanning.

Main Business Scenario:

YoubelongtotheIDESgroup’scostaccountingdepartment. Yourorganizationis

implementingmySAPERP,includingthecostcenteraccountingmodule.

Youwanttocarryoutallocationsbetweencostcentersassimplyaspossible,and

withdueconsiderationtothecostandbenefitsinvolved. Youthereforedecideto

allocatecostsbetweencostcentersandallocateactivitiesonlytodebitcostobjects

accordingtotheirsource,asaccuratelyaspossible. Youcreatethepricesforthese

activitiesmanually. Thesesarepricesthataremanuallydeterminedinlinewith

themarketsituation,andwhicharenotdeterminedincosting.

Asamemberofthemanagementaccountingimplementationproject,itisyourjob

tomakeallthesettingsrequiredforrepresentingyourcompany’sprocesses.

TheinformationinthiscourseisbasedonthefollowingSAPsoftwarecomponents

and Releases:

• SoftwareComponents: SAPERPCentralComponent

Target Audience

Thiscourseisintendedforthefollowing audiences:

• Project team members who are responsible for implementing Overhead

Cost Controlling.

• Accountingstaffwhoareresponsibleforplanning,allocation,andanalysis

of organizational costs.

Course Prerequisites

Required Knowledge

• Basicknowledgeandexperienceincostaccounting

• GoodworkingknowledgeofWindowsoperatingenvironment

Recommended Knowledge

• SAPFIN–OverviewofthemySAPFinancialssolution

• AC040–BusinessProcessesinManagementAccounting

vii

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CourseOverview AC410

Course Goals

This course will prepare you to:

• ConfigureandoperateCostCenter Accounting

• Plan, post, distribute, assessand analyzecosts.

Course Objectives

After completingthiscourse, youwill beable to:

• Identifytheorganizationalunitssupportingoverheadcostmanagement.

• Describeandmaintainthemasterdataofthecostcenteraccountinganduse

the global functions for master data.

• Analyzecost center information usingreports

• IdentifysourcesofCostCenterAccountingpostingsandperformtransaction

processing

• Discussperiodicprocessingoptionsandunderlyingconfiguration

• Describeplanningprocesses,planningconfiguration,andplanningtools

• Create own reports and report trees and describe special functions in

reporting.

SAP Software Component Information

TheinformationinthiscoursepertainstothefollowingSAPSoftwareComponents

and releases:

viii

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Unit 1

Organizational Units

Unit Overview

In this chapter, we will explain the organizational units that are the basis of

Management Accounting, as well as the options available for configuring

organizational unitsin OverheadCost Controlling.

Unit Objectives

After completing thisunit, you will beableto:

• DescribetheorganizationalunitsonwhichManagementAccountingisbased

• Explain the options available for configuring organizational units in

Overhead Cost Controlling

Unit Contents

Lesson: Components of Management Accounting............................2

Exercise 1: Organizational Units ..........................................13

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Unit1: OrganizationalUnits AC410

Lesson: Components of Management Accounting

Lesson Overview

You will become familiar with the organizational units that are the basis of

ManagementAccounting. Wewillexplaintheoptionsavailableforconfiguring

organizational unitsin OverheadCost Controlling.

Lesson Objectives

After completingthislesson, you will beable to:

• DescribetheorganizationalunitsonwhichManagementAccountingisbased

• Explain the options available for configuring organizational units in

Overhead Cost Controlling

Business Example

You invite the Financial Accounting project team to a meeting on the

organizationalstructureofaccountingwithintheIDESgroup.

AlthoughyourfocusisOverheadCostControlling,youneedtodiscussaccounting

asawholeinordertounderstandthewaythedifferentapplicationcomponents

are linked.

Youalsoneedtodiscusstheconfigurationoptionsavailablefor OverheadCost

Controlling, and the specific settings that are recommended to determine the

optimum structure for your enterprise.

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AC410 Lesson: Components of Management Accounting

Financial Accounting and Management Accounting:

Standards versus Flexibility

Figure 1: Financial Accounting and Management Accounting: Standards

versus Flexibility

ThemySAPERPManagementAccountingapplicationcomponentcontainsall

accounting functionsnecessary for effectivecontrolling. If acompanydivides

itsaccounting into internal and external accounting, Management Accounting

is internal accounting since it provides those responsible for managing and

controllingthecompany'soperationswithnecessaryinformation. COprovidesall

controllingoptionsandisnotrestrictedbylegalrequirements.

InFinancialAccountingcompaniesneedtocreatefinancialstatementssuchas

balance sheets andprofit andloss statements. Thisisexternal reporting and is

alwayssubjecttocertainstandardsandlegalrequirements.

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Unit1: OrganizationalUnits AC410

Components of Management Accounting

Figure2: ComponentsandValueFlowsinManagementAccounting

Management Accounting provides information that management can use to

makedecisions. Itfacilitatesthecoordination,supervisionandoptimizationofall

processeswithinacompany. Todothis,theconsumptionofproductionmaterials

andallservicesprovidedbytheorganizationareenteredinthesystem.

AnydatathatisrelevanttocostsflowsautomaticallyfromFinancialAccounting

to Management Accounting. Costsandrevenuesareassigned to differentCO

account assignmentobjects suchascostcenters, businessprocesses,projects,

or orders. These Financial Accounting accounts are managed in Management

Accounting as cost or revenue elements.

CostCenterAccountingisusedforinternalcorporatecontrolling. Itisanideal

means of monitoring overhead costs and assigning them to the organizational

units that incurred the costs.

ProductCostControllingcalculatesthecostsincurredwhenaserviceisprovided

oraproductismanufactured. Thisenablesyoutocalculateaminimumpricelimit

so you can market your product profitably.

You can use the Profitability Analysis component to analyze the success of

your organization in individual marketsectors. In ProfitabilityAnalysis, costs

are assigned to the revenues of each market sector. This gives you a basisfor

calculating prices, targeting customers, determining conditions, and choosing

sales channels, for example.

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AC410 Lesson: Components of Management Accounting

Overheadcostsarethosethatcannotbedirectlyassignedtothemanufactureof

aproduct,ortheprovisionofaparticularservice. Youassignalloverheadcosts

tothelocationsatwhichtheywereincurred,ortotheactivitiesfromwhichthey

arose.

Cost centers are separate areas within a controlling area at which costs are

incurred. Youcancreatecostcentersaccordingtoanumberofcriteriaincluding

functionalconsiderations,allocationcriteria,activitiesprovided,oraccordingto

their physical location and/or management area.

Activitytypesdefinethetypeof activitythatcanbeprovidedbyacostcenter.

Activityoutputssuppliedbyonecostcenter(thesendingcostcenter)toothercost

centers,orders,orprocesses,representtheutilizationofresourcesforthissending

costcenter. Youvaluateactivitiesusingapricecalculatedonthebasisofcertain

business or management information.

Businessprocessescombineactivityflowswithinanorganizationoverandabove

individualcostcenters. Theycanbeusedtocontrolorganizationalprocessesin

line with particular functions.

Internal orders are used to plan, collect, and analyze the costs arising from

internal activities.

Therearedifferentmethodsforallocating valuesandquantities,dependingon

thetypeofManagement Accountingobject. Inanenterprisescenarioinwhich

only costs areallocated, you can use plan/actual comparisons at period end to

analyzecosts. When allocatingquantities, youcan useextendedanalysistools

at periodend whichtakeoperatingrateintoaccount.

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Unit1: OrganizationalUnits AC410

Organizational Units

Figure 3: Organizational Units

Theoperatingconcernisthehighestreportinglevelforprofitabilityandsalesand

marketingcontrolling,andthecentralorganizationalunitinProfitabilityAnalysis

(CO-PA) usedto segmentand structurethemarket.

Controllingareasstructuretheinternalaccountingoperationsofanorganization

within Management Accounting. They represent closed units that are used to

calculatecosts. Allinternalallocationsrelatesolelytoobjectsthatbelongtothe

same controlling area.

CompanycodesareindependentaccountingunitswithinFinancialAccounting.

Theyrepresentthesmallestorganizationalunitsforwhichanaccountgroupcanbe

setupforthepurposesofexternalreporting. Externalreportingcoverstheentryof

allrelevantbusinesstransactionsandthegenerationofeverydocumentrequired

forfinancialreportslikethebalancesheetandtheprofitandlossstatement.

The business area is an organizational unit within Financial Accounting that

representsaparticularlevelofoperationsandmanagerialareawithinacompany.

YoucanassignFinancialAccountingtransactionstoaparticularbusinessarea. In

FinancialAccountingyoucangenerateinternalbalancesheetsandprofitandloss

statements on the basis of business areas.

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AC410 Lesson: Components of Management Accounting

The plant is an organizational unit within Logistics. It is used to break an

organization down according to production, procurement, plant maintenance,

andmaterialplanningconsiderations. PlantsareusedinMaterialsManagement,

Logistics, and Production Planning and Control. In a plant either materials or

goodsaremanufactured, or services areprovided.

Customizing Controlling Area

Figure 4: Customizing Controlling Area

The controlling area is the organizational unit within a company for which

complete, closedcostcontrollingcan be carriedout. You cannot allocatecosts

outside of controlling areas.

The controlling area “0001” is created in the SAP standard version. You can

use these as copy templates.

Thesettingsyoumakeforyourcontrollingareasmustreflecttheorganizational

controlling structure of your company.

Acontrollingareamaycontainmorethanonecompanycodeandthesecompany

codescanincludemorethanonecurrency. However,thecompanycodesassigned

toacontrollingareamustallusethesameoperationalchartofaccounts.

The control indicator can be used to activate or deactivate certain controlling

components and functions for a fiscal year.

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Unit1: OrganizationalUnits AC410

Assignment of Organizational Units

Figure 5: Assignment of Organizational Units

SincemySAPERPisafullyintegratedsystem,youneedtoassignorganizational

unitsto each other across the different application components. Youtherefore

need to define the internal and external organizational units concurrently and

assign them to each other.

Havingcreatedthecontrollingareaandtheoperatingconcernyouthendefine

their assignment. You can assign more than one controlling area to a given

operatingconcern,enablingyoutoanalyzethesecontrollingareastogetherwithin

the operating concern.

You can link company codes and controlling areasto each other in different

waysinaccordancewiththewayyourenterpriseisstructured.

• IfFinancialAccountingandControllingperspectivesareidentical,youcan

assignonecompanycodetoonecontrollingarea.

• Ifyouassignmorethanonecompanycodetoagivencontrollingarea,you

arethenabletocarryoutcontrollingonacross-companycodebasis.

You assignaplantto acompanycodeandthereforealsotoa controllingarea,

based on the valuation level. You can assign one plant, multiple plants, or no

plant at all to a company code.

Changestoassignments arenot aproblemprovidedyouhavenotcreatedany

master data or transaction data.

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AC410 Lesson: Components of Management Accounting

Figure 6: 1 : 1 Assignment

Here you see a structure in which the financial and cost accounting views are

identicalandthecontrollingareaisthesameasthecompanycode.

YoucanusethefollowingthreecurrenciesinManagementAccountingtoperform

evaluations in the information system:

Controlling area currency

If you are using a 1:1 assignment, (that is, if your controlling area and

companycodesareidentical),thecontrollingareacurrencymustbethesame

as the company code currency. The controlling area is then managed in

the controlling area currency.

Object Currency

An object currency is defined for each account assignment object in

ManagementAccounting. Whenusinga1:1assignment,anobjectcurrency

that is different to the controlling areaor company codecurrency can be

defined for theaccount assignment object.

Transaction currency

The currency inwhicha document isposted toManagement Accounting

is the transaction currency.

YouhavetousethesamechartofaccountsinManagementAccountingandin

the assigned company code.

While the fiscal year variants of the company code and controlling area can

containdifferentnumbersofspecialperiods,theymusthavethesamenumberof

postingperiods. Furthermore,theperiodlimitsofthefiscalyearvariantsmustbe

identical. YoucanusespecialperiodsinFinancialAccountingtocorrectpostings

foryear-endclosingortoperformrevaluations. Iffourspecialperiodshavebeen

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Unit1: OrganizationalUnits AC410

set up in Financial Accounting but only one in Management Accounting, the

postingsofthesecond,thirdandfourthspecialperiodinFinancialAccountingare

postedinthefirstperiodinManagementAccounting. Ifnospecialperiodsexistin

ManagementAccounting,FinancialAccountingpostingsforthespecialperiodare

postedinthelastManagementAccountingpostingperiod.

Figure 7: 1 : n assignment

By assigning multiple company codes to a controlling area, you can perform

cross-company code cost accounting. You can allocate costs in Management

Accountingtomorethanonecompanycode. Ifthisisthecase,youmayneedto

carryoutreconciliationpostings,whichyoucandousingthereconciliationledger.

Therearethreecurrenciesavailableforyourevaluations:

Controlling area currency

Incross-company-codecostaccounting,thecontrollingareaandcompany

codesmaypossessdifferentcurrencies. Youcandefineacontrollingarea

currencythatisidenticaltooneofthecompanycodecurrencies. Youcan

alsouseanadditionalcurrencyinManagementAccounting.

Company code currency

Incross-companycodecostaccounting,youareonlyfreetochooseanobject

currencyifalltheassignedcompanycodeshavethesamecurrencyandthis

isthesamecurrencyasthecontrollingareacurrency. Ifthisisnotthecase,

theobjectcurrencyintheaccountassignmentobjectwillautomaticallybe

the company code currency.

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AC410 Lesson: Components of Management Accounting

Transaction currency

The currency inwhicha document isposted toManagement Accounting

is the transaction currency.

The operational chart of accounts is used in both Financial Accounting and

costandrevenueaccounting. Aswell asanoperationalchartofaccounts, each

company code can have a country-specific chart of accounts with alternative

accountnumbers. Thiscountry-specificchartofaccountsisstructuredaccording

tothelegal requirementsof thecountryit refersto.

The fiscal year variants of a controlling area and company code can have

differentnumbersofspecialperiods. Theymust,however,havethesamenumber

of posting periods.

1:1 or 1:n Assignment?

• Whenisa1:nassignment advisable/necessary?

– Ifyourequirecross-companycodereporting

– Ifyourequirecross-companycodepostingssuchasactivityallocations

or assessments, for example

– Wherelogistical considerations makeit necessary(productioninan

associate plant)

– Whereacalculatedvalueistobespreadovermorethanonecompany

code

– Ifprofitcenterscovermorethanindividualcompanycodes

WhenshouldIcreateacontrollingareaformorethanonecompanycode?

Wherelogisticalconsiderationsmakeitnecessarytoimplementcross-company

codeprocesses(productioninanassociateplant). Wheregroupcostingisrequired.

Wheremulti-levelproductioncostmanagementisrequired. Whereyourequire

cross-companycodepostings,forexample,toallocateactivities,activateinternal

activities,orforassessments. ProfitCenterAccountingandtransferpricesstopat

controlling area level.

WhatrestrictionsdoI need to takeinto account if Iset up onecontrolling

area only?

Inadditiontotherestrictionsmentionedaboveforthechartofaccounts,currency,

and the fiscal year variant, you also need to note that you cannot carry out

ManagementAccountingclosingbeforefinalFinancialAccountingclosinghas

takenplace. Fromanorganizationalpointofview,therecanbeoneManagement

Accounting manager only for the company codes that are combined. The

volumeofdatafor onecontrollingareacanbeveryconsiderable, meaningthat

performance may suffer as a result. If you use one controlling area, only one

operatingconcernispossible,meaningthatcharacteristicsandvaluefieldsmust

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Unit1: OrganizationalUnits AC410

besufficientforallcompanycodes. Automaticreconciliationpostingsarepossible

forcross-companycodeallocationsonlyminustax. Itfollowsthattobeableto

usethefunction,thecompanycodesmustbelongtoataxableentity.

Changes to the assignment should not be a problem provided you have not

createdanymasterdataor transactiondata. Inaproductivesystem, combining

companycodesthatwerepreviouslyseparateinacontrollingarea,orsplittinga

controllingarea(1:n)intoseveralnewcontrollingareasnecessitatesconversion

of data.

Figure8: OrganizationalStructuresin Controlling: IDESInc

FortheIDESGroup,wehavecreatedoneoperatingconcern,IDEA.ThemySAP

ERPsystemcollectsthegroup'sglobalresults,whichcanthenbeevaluatedinthe

profitabilityanalysisapplicationcomponentusingvariousevaluationcriteria.

TheinternalaccountingrequirementsoftheIDESGrouparemetusingdifferent

controlling areas. Bothkindsof CO scenarios are used, that is, scenarios with

cross-companycodecontrolling areasas well asscenarioswherethecompany

code and the controlling area are the same.

InternalaccountingformostoftheGroup'sEuropeancompaniesisperformedin

controllingarea1000. ThisenablestheGrouptousecross-companycodecost

accountingforthecompaniesassignedtothiscontrollingarea. Thisispossible

becauseallthecompaniesusethesamechartofaccountsandthesamenumber

of posting periods.

In the French subsidiary, however, a decision has been made to use the

country-specificchartofaccountsastheoperationalchartofaccounts. Forthis

reason,aseparatecontrollingareaisrequiredfortheFrenchsubsidiary.

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AC410 Lesson: Components of Management Accounting

Exercise 1: Organizational Units

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Displaythecompanycodeswhichareassignedtocontrollingarea1000.

• Checkwhichcontrolparametersarecurrentlyactiveinthecontrollingarea.

• Explain varioussettingsinthecontrollingarea.

Business Example

AnewdepartmenthasbeensetupinoneoftheIDESEuropeansubsidiaries. This

departmentisresponsibleforadvisingandconsultingcompaniesintheinstallation

and application of software.

Task 1:

Yourconsultingcompanyisassignedtothecontrollingarea1000-COEurope. A

rangeofsettingshavealreadybeenmadeforthiscontrollingareaandyouwould

like to check them.

1. Whichassignmentcontrol(controllingarea: companycode1:1or1:n)is

set in the basic data?

Continued on next page

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Unit1: OrganizationalUnits AC410

2. UsetheF1keytocallupmoredetailedinformationonthefiscalyearvariant.

Must the number of special periodsin thecompanycode andcontrolling

area be identical?

3. Check whether the cost and profit center accounting and commitments

managementcomponentsareactiveincontrollingarea1000.

4. Howmanycompanycodesareassignedtocontrollingarea1000?

Task 2:

Solve the following task:

1. AnothercompanywouldliketonewlyimplementManagementAccounting.

At the moment, only one company code exists, which means that the

company’sstructurecanbemappedusinga1:1assignment. However,you

must bear inmindthat thecompanyisseeking tosignificantlyexpandits

operationsdomesticallyandoverseas. Consequently,thecompanywillhave

Continued on next page

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AC410 Lesson: Components of Management Accounting

tointegratenewcompanycodesintothecontrollingarea. Whichassignment

control and currency (type) settings should you use that will enable new

companycodestobeassignedtothecontrollingareaatalaterdate?

Hint: In the following exercises, you will be working in

Customizingandinvariousapplications. Tofacilitateyourwork,we

recommendopeningseveral different system windows(sessions)

usingthemenuoption(System→CreateSession). Youcanswitch

between sessions at any time.

Hint: Optimize user-friendliness by adding the frequently used

menupathstoyourfavorites. (usingdraganddroportransaction

codes)

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Unit1: OrganizationalUnits AC410

Solution 1: Organizational Units

Task 1:

Yourconsultingcompanyisassignedtothecontrollingarea1000-COEurope. A

rangeofsettingshavealreadybeenmadeforthiscontrollingareaandyouwould

like to check them.

1. Whichassignmentcontrol(controllingarea: companycode1:1or 1:n)is

set in the basic data?

Hint: The following menu path abbreviations are used

in this solution set:

CustomizingPath: (SPROtransactioncode)

IMG: Tools→ Customizing →IMG→ ExecuteProject→

Display icon SAP ReferenceIMG

PathforCostCenterAccountingApplication:

CCA:SAPEasyAccessMenue→Accounting→Controlling

→ Cost Center Accounting

b) Menu path for task 1

IMG:Controlling→GeneralControlling→Organization→Maintain

Controlling Area

c) Solution to task 1-1

Select the controlling area 1000 and call up the detail screen using

Goto Details. Thiscontrollingareaallowscross-companycodecost

accounting.

2. UsetheF1keytocallupmoredetailedinformationonthefiscalyearvariant.

Must the number of special periodsin thecompanycode andcontrolling

area be identical?

Answer: It isalsopossibleto gofrom hereto the expensereports. They

must,however,havethesamenumberofpostingperiods. Theperiodlimits

in thefiscal year variantsmustalsobeidentical.

3. Check whether the cost and profit center accounting and commitments

managementcomponentsareactiveincontrollingarea1000.

Answer: Incontrollingarea1000,switchtotheactivatecomponents/control

indicators view. Cost Center Accounting, Profit Center Accounting and

commitment managementcomponentsareactive.

Continued on next page

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AC410 Lesson: Components of Management Accounting

4. Howmanycompanycodesareassignedtocontrollingarea1000?

Answer: Incontrollingarea1000,switchtotheAssignCompanyCode(s)

view. TherearesevenIDEScompanycodesandseveralpracticecompany

codes(forspecialcourseuse)assignedtocontrollingarea1000.

Task 2:

Solve the following task:

1. AnothercompanywouldliketonewlyimplementManagementAccounting.

At the moment, only one company code exists, which means that the

company’sstructurecanbemappedusinga1:1assignment. However,you

must bear inmind thatthecompanyisseekingtosignificantlyexpandits

operationsdomesticallyandoverseas. Consequently,thecompanywillhave

tointegratenewcompanycodesintothecontrollingarea. Whichassignment

control and currency (type) settings should you use that will enable new

companycodestobeassignedtothecontrollingareaatalaterdate?

Hint: In the following exercises, you will be working in

Customizingandinvariousapplications. Tofacilitateyourwork,we

recommendopeningseveral different system windows(sessions)

usingthemenuoption(System→CreateSession). Youcanswitch

between sessions at any time.

Hint: Optimize user-friendliness by adding the frequently used

menupathstoyourfavorites. (usingdraganddroportransaction

codes)

a) You must set the assignment control in the controlling area to

Cross-company-code cost accounting, even though you initially

only want to assign one company code. The currency type setting

determineswhatcurrencyisusedinthecontrollingarea. Youshould

choosecurrencytype20(controllingareacurrency)orcurrencytype

30(groupcurrency)sothatothercompanycodesthatareaddedlater

canusetheirownlocalcurrencyfortheiraccountingoperations.

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Unit1: OrganizationalUnits AC410

Lesson Summary

You should now be able to:

• DescribetheorganizationalunitsonwhichManagementAccountingisbased

• Explain the options available for configuring organizational units in

Overhead Cost Controlling

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AC410 Unit Summary

Unit Summary

You should now be able to:

• DescribetheorganizationalunitsonwhichManagementAccountingisbased

• Explain the options available for configuring organizational units in

Overhead Cost Controlling

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UnitSummary AC410

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AC410 Test Your Knowledge

Test Your Knowledge

1. Thecurrencyofthecontrollingareamustalwaysbethesameasthecurrency

of the company code.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

2. In 1:n assignments, the operational charts of accounts in all assigned

companycodesandinthecontrollingareamustbethesame.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC410

Answers

1. Thecurrencyofthecontrollingareamustalwaysbethesameasthecurrency

of the company code.

Answer: False

Incross-companycodeassignments,everycompanycodecanbeprocessed

initsowncurrency. Youarefreetoselectthecontrollingareacurrency.

2. In 1:n assignments, the operational charts of accounts in all assigned

companycodesandinthecontrollingareamustbethesame.

Answer: True

The chartsof accounts must be the same.

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Unit 2

Master data

Unit Overview

The standard hierarchy is presented as an organizational structure of the cost

centers. The participants learn how to create cost centers and the distinguish

between general ledgersand cost elements.

Youcreatecostelements,activitytypesandstatisticalkeyfiguresandupdatethem

using individual and collective processing. We show how master data can be

changedinatime-basedwayandplacetogetheringroups.

Unit Objectives

After completing thisunit, you will beableto:

• Describehowbesttostructurethestandardhierarchy

• Create cost centers

• Understandthemeaningofthecostcentercategory.

• DistinguishbetweenG/Laccountsandcostelements

• Createcost elementsinManagement Accounting, andexplainalternative

methods for creating them

• Create activity types.

• Planmanualpricesfortheactivitytypesondifferentcostcenters

• Create statistical key figures

• Updatemaster data in collective processing

• Explain thetime dependenciesof master data

• Createmasterdatagroupsandexplainhowtheyarecreated

Unit Contents

Lesson: Cost Centers...........................................................25

Exercise 2: Cost Centers...................................................31

Lesson: Cost Elements .........................................................41

Exercise 3: Cost Elements.................................................45

Lesson: Activity Types ..........................................................50

Exercise 4: Activity Types..................................................53

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Unit2: Masterdata AC410

Lesson: Statistical Key Figures................................................60

Exercise 5: Statistical Key Figures........................................63

Lesson: Global Functions For Master Data ..................................67

Exercise 6: Global Functions For Master Data..........................73

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AC410 Lesson: Cost Centers

Lesson: Cost Centers

Lesson Overview

Hereyouwillfamiliarizeyourselfwiththestandardhierarchyasanorganizational

structure. You create cost centers. The relationship between cost center - cost

center category is explained.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Describehowbesttostructurethestandardhierarchy

• Create cost centers

• Understandthemeaningofthecostcentercategory.

Business Example

ThemanageroftheControllingdepartmentoutlinesthecostcenterstructureofthe

organization,togetherwiththerespectivemanagementareas. Youaretorepresent

thisstructureinthesystemasastandardhierarchy. Youneedtoassigneachcost

center tothisstructuretoportrayyourentireenterprise.

Master Data and Transaction Data

Figure 9: Master Data and Transaction Data

InOverheadCostControlling,thereisadistinctionmadebetweenmasterdataand

transaction data.

Masterdatacontainsinformation thatremainsthesame over alongperiodof

time.

Transactiondataisshort-livedandisassignedtomasterdata.

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Unit2: Masterdata AC410

Costelementsdescribetheoriginofcosts. Costelementsaredefinedasprimary

or secondary. Primary cost elements are elements used in production that are

procuredfromoutsidethecompany. Secondarycostelementsareelementsusedin

productionthatareproducedwithinthecompanyitself.

Costcentersaretheorganizationalunitsthatincurandinfluencecosts.

Activitytypesareproductionactivitiesandservicesprovidedtotheorganization

by a cost center. They are used for allocating costsof internal activitiesto the

areas that incurred the costs.

Statisticalkeyfigures,whicharevaluesthatdescribeacostcenter,areusedasa

basisforallocations(for example,distribution, assessment) andforperforming

key figure analysis.

The Organizational Structure of the Standard Hierarchy

Figure10: TheOrganizationalStructureasaStandardHierarchy

Beforeyoucancreatecostcenters,youmustfirstdefineastandardhierarchy. The

nameofthestandardhierarchyisdefinedwhenyoucreatethecontrollingarea.

The standard hierarchy is a structure to which all cost centers within the

controllingareamustbeassigned. Howyoudefineyourstructureisgenerallyup

toyou. Wewould,however,recommendyoudefinethestructuresothatitreflects

the internal areas of responsibility and the controlling and decision-making

structureswithin your organization. Theseare usuallythesame astheinternal

functionalareasdepictedinyourcompany'sorganizationchart.

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AC410 Lesson: Cost Centers

Figure 11: Cost Centers and the Standard Hierarchy

Thecostcenteristhelocationwherethecostsareincurred. Costcenterscanbe

setupbasedonfunctionalrequirements,allocationcriteria,activitiesorservices

provided,geographiclocationand/orareasofresponsibility.

ForthepurposesofOverheadCostControlling,costcentersaregroupedtogether

intounitsofdecision-making,control,andresponsibility. Tomapthisstructure,

you createthecost center standard hierarchy.

Each level or node of the standard hierarchy is a cost center group. As of

Release4.6,youcanassigncostcentersandnodestoonehierarchylevel.

Youcancreateorchangecostcenters either usingtherelevantmenuentryor

directlyinthestandardhierarchymaintenancefunction.

Costcentersthatarecreatedorchangedfromwithinthestandardhierarchyhave

thestatusInactive,thatis, Theyarenothandledasaccountassignmentobjects

inManagementAccounting. Theassignmentscanonlybecheckedandthecost

center released oncethe cost center is active.

Ifyouwanttoassignacostcentertoanotherhierarchicallevel,youcandothisin

thestandardhierarchymaintenancebyasimplereassignmentofthecostcenter.

Inotherwords,youdonotneedtomakechangestoyourcostcentermasterdata.

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Unit2: Masterdata AC410

You can change the assignmentsof theorganizational units, companycode,

business area, or profit center during the course of a fiscal year only if the

following conditions hold:

• Thecurrencyofthenewcompanycodeisthesameasthecurrencyoftheold

company code.

• Youhaveonlypostedplanningdatainthefiscalyear.

• Thecostcenterisnotassignedtoafixedasset,workcenter,orHRmaster

record.

Cost center categories

Figure 12: Cost center categories

Thecostcentercategoryisanindicatorinthecostcentermasterdata,which

specifies the category for the cost center. Examples include administration,

production,orsales&distribution. Youcanuseyourowncostcentercategories,

or use those supplied by SAP.

Costcentercategoriesenableyoutoassignthesamecharacteristicstosimilarcost

centers. Forexample, youcanallowparticularactivitytypesonlyforparticular

costcenters. Thisisusefultopreventproductionactivitesfrombeingpostedto

administrativecostcentersbymistake. Youcanalsousethecostcentercategory

forcostcalculation,whereitcontrolswhatpercentageoftheoverheadsapplyto

that cost center category.

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AC410 Lesson: Cost Centers

InCustomizing,youcandefinelockindicatorsforeachcostcentercategory,or

specify that the managing of quantities on cost centers is allowed. When you

assignacostcenter toaparticularcategory(youdothiswhencreatingthecost

center),thecorrespondinglockindicatorsandallowedvaluesforthiscategoryare

proposed as default valuesfor thiscost center.

Figure 13: Exercises: Setting up an example company

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Unit2: Masterdata AC410

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AC410 Lesson: Cost Centers

Exercise 2: Cost Centers

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Display the standard hierarchy.

• Createcostcentersfortheconsultingdepartment.

Business Example

Theorganizationalstructureofyourconsultingdepartmentisalreadymappedin

thestandardhierarchyofthecontrollingarea. Younowneedtoassignthesixcost

centersthatyouhavereservedfortheconsultingdepartmenttothecorresponding

hierarchy nodes.

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Unit2: Masterdata AC410

Task 1:

Figure14: Standardhierarchyofthe consultingdepartment

1. Displaythestandardhierarchyofyourcompanyandcheckthatthenodes

correspond to those in the above graphic.

Task 2:

Createcostcentersfortheconsultingdepartment. Thecostcentersshouldbevalid

fromthefirstdayofthecurrentfiscalyearuntilthedefaultvalidtodate. Assign

allthecostcenterstotheGermansubsidiary(Companycode1000).

1. Create the cost centers Telephone, Organization, IT Services and FI/CO

Consulting directly in the standard hierarchy. Use the above graphic as

a guide. When you create the master data for each cost center, use the

following information:

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