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Figure 66:Legacy asset transfer to SAP FI-AA
i. These interface programs convert the data so that it is compatible with SAP data
dictionary tables such asBALTD for master data andBALTB for transactions. If you have
more than 10 depreciation areas, then you need to change the transfer structures for both
BALTD andBALTB.
ii. The converted data is stored in sequential files.
iii. Use the data transfer programRAALTD01 (for batch input) orRAALTD11 (direct table
update) for transferring the data to SAP.
(cid:131) Do atest run. This will help to correct errors if any.
(cid:131) Do aproduction run, with a few asset records, to update the relevant tables in
FI-AA.
(cid:131) Reset the values in the asset Company Code.
(cid:131) Continue with the production run for all the assets.
iv. All the asset records without errors will be updated immediately through background
processing in relevant tables such asANLH, ANLA, ANLB,ANLC, etc.
v. The records with errors will be stored in a separate batch input session, which can be
processed separately.
270. What is an ‘Asset Transfer Date’?
The‘Asset Transfer Date’ refers to the ‘cut-off’ date for the transfer of old assets data from your
existing system. Once established, you will not be able to create any old assets in SAP before
this reference date. Any transaction happening after the transfer date but before the actual date
of asset transfer needs to be created separately in SAP after you complete the old asset transfer.
271. Describe ‘Mass Change/How do You Achieve this?
‘Mass Change’ enables you to make changes (such as mass retirements, changes to incomplete
assets, etc.) in FI-AA to a large number of asset master records at one time. The mass change
functionality is achieved throughwork lists, which are FI-AA standard tasks pre-defined in the
system. These tasks are assigned with ‘work flow objects,’ which can be changed according to
your specific requirements. The work lists are created in several ways from asset master records,
asset value displays, from the asset information system, etc.
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To make a mass change you need to:
1. Create asubstitution rule(s) in which you will mention what fields will be changed. This
rule will consist of an ‘identifying condition’ (for example, if the cost center=1345), and a
‘rule to substitute’ new values (for example, replace the ‘field’ cost center with the ‘value’
‘1000’).
2. Generate a list of assets that need to be changed.
3. Create a ‘work list’ to carry out the changes.
4. Select the appropriate ‘substitution rule’ (defined earlier in step 1 above).
5. Process the ‘work list.’ You may also release it to someone else in the organization so
that he/she can complete the task.
6. Run a ‘report’ to verify the changes.
272. What is ‘Periodic Processing’ in FI-AA? Explain.
‘Periodic Processing’ in FI-AA relates to the tasks you need to carry out at periodic intervals to
plan and post some transactions. The tasks include:
(cid:131) Depreciation calculation and posting.
As you are aware, SAP allows automatic posting of values from only one depreciation area
(normally 01 -book depreciation). For all other depreciation areas, including the derived ones,
you need to perform the tasks periodically so that FI is updated properly.
(cid:131) Planned depreciation/interest for CO primary cost planning.
(cid:131) Claiming and posting of ‘investment support’ (either ‘individually’ or through ‘mass
change’).
273. What is a ‘Depreciation Key’?
Depreciation is calculated using the‘Depreciation Key’ andInternal CalculationKey in the
system. Depreciation keys are defined at the chart of depreciation level, and are uniform across
all Company Codes, which are attached to a particular chart of depreciation. The depreciation key
contains all the control amounts defined for the calculation of planned depreciation. The system
contains a number of predefined depreciation keys (such asLIMA, DWG, DG10, etc.) with the
controls already defined for calculation method and type. A depreciation key can contain multiple
internal calculation keys.
Figure 67:Depreciation Key
274. What is an ‘Internal Calculation Key’?
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‘Internal Calculation Keys’ are the control indicators within a ‘depreciation key.’ Together with
the depreciation key, these calculation keys help in determining depreciation amounts. Each
internal calculation key contains:
1. Depreciation type (ordinary or unplanned)
2. Depreciation method (straight-line or declining balance)
3. Base value
4. Rate of percentage for depreciation calculation
5. Period control for transactions (acquisition, retirement, etc.)
6. Change-over rules (in case of declining/double declining methods of calculation)
7. Treatment of depreciation after useful life period
275. What is known as a ‘Depreciation Run’ in SAP?
The‘Depreciation Run,’ an important periodic processing step, takes care of calculating
depreciation for assets and posting the corresponding transactions in both FI-AA and FI-GL. The
depreciation calculation is usually done in sessions, and theposting session posts the different
depreciation types, interest/re valuation, and also writing-off/allocating special reserves. The
depreciation run should be started with a ‘test run’ before making it the‘production run,’ which
will update the system. The system will restart a run session should there be problems in the
earlier run. The depreciation run needs to be completed per period. During every depreciation run,
the system will create summarized posting documents per business area and per account
determination; no individual posting documents are created.
276. Explain the Various Steps in a ‘Depreciation Run.’
1. Maintain the parameters for the depreciation run on the initial screen of the Transaction
AFAB (Company Code, fiscal year, and posting period).
2. Select a ‘reason’ for the posting run (repeat run, planned posting run, restart run, or
unplanned run).
3. Select the appropriate check boxes in the ‘further option’ block if you need a list of assets,
direct FI posting, test run, etc. Please note that it is a good practice to select the ‘test run’
initially, see and satisfy the outcome of the depreciation run, then remove this ‘check box’
and go for the ‘productive run.’
4. Execute the test run (if the assets are less than 10,000, you may then do the processing
in the foreground; otherwise execute the run in the background).
5. Check the results displayed.
6. Once you are convinced that the test run has gone as expected, go back to the previous
screen, uncheck the ‘test run’ check box, and execute (in the background).
7. Complete the ‘background print parameters,’ if prompted by the system. You may also
decide to schedule the job immediately or later. The system uses the ‘depreciation-posting
program’RABUCH00, for updating the asset’s values and generating a batch input
session for updating FI-GL. The ‘posting session’ posts values in various depreciation
areas, interest, and revaluation, besides updating special reserves allocations and writing-
off, if any. If there are more than 100,000 assets for depreciation calculation and posting,
you need to use a special program,RAPOST00.
8. Process the ‘batch input session’ created by the system in step-7 above. You may use
the Transaction CodeSM35. Again, you have the option of processing the session in the
foreground or in the background.
9. System posts the depreciation in FI-GL.
277. How does the System Calculate ‘Depreciation’?
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1. The system takes the ‘depreciation terms’ from the asset master record and calculates
the annual depreciation for the asset taking into account the ‘useful life’ and the
‘depreciation key.’ The start date for depreciation is assumed to be the first date of
acquisition of the asset.
2. The system may also calculate other values such as interest, revaluation, etc.
3. The depreciation and other values are calculated for each of the depreciation areas.
278. Explain ‘Derived Depreciation.’
‘Derived Depreciation’ is a separate depreciation area that is ‘derived’ from two or more ‘real
depreciation’ areas using a pre-determined rule. You may use this to calculate something such as
special reserves or to show the difference in valuation between local and group valuation, etc.
Since the values are derived, the system does not store any values in the database, but updates
the derived values whenever there are changes in the real depreciation area or its depreciation
terms. You may also use the derived depreciation only for reporting purposes.
279. What is known as a ‘Repeat Run’ in the Depreciation Process?
A‘Repeat Run’ is normally used at the end of the fiscal year to carry out posting adjustments or
corrections that may arise due to changes in depreciation terms or manual depreciation
calculations. However, you can also use this to repeat but within the same posting period. The
‘repeat run’ also provides the flexibility to restrict the calculations to specific assets.
280. What does ‘Restart a Depreciation Run’ Mean?
Restart Depreciation Run is used only when there has been a problem with the previous run
resulting in the termination of that run. To make sure that all the steps in a depreciation run are
completed without errors, the system logs the status at every stage of the processing and
provides ‘error logs’ to find the problem. This ‘restart’ option is not available during the ‘test run’
mode.
281. What is ‘Depreciation Simulation’?
‘Depreciation Simulation’ refers to a ‘what if valuation of assets. This is achieved by changing
and experimenting with the ‘parameters’ required for depreciating the assets. The simulation
helps you to ‘foresee’ the depreciation should there be changes in various ‘depreciation terms.’
You may simulate to see the valuation for future fiscal years.Sort versions and options for
totals report are also available in simulation. The depreciation simulation can be applied to a
single asset or your entire asset portfolio.
282. What is a ‘Sort Version’?
A‘Sort Version’ defines the formation of groups and totals in an asset report. You can use all the
fields of the asset master record asset group and/or sort criteria for defining a sort version. The
sort version cannot have more than fivesort levels.
283. Can you select ‘Direct FI Posting’ for a ‘Depreciation Run’?
If the check box to enable‘Direct FI Posting’ is clicked then the system will not create the ‘batch
input session’ for a depreciation posting; instead, the FI-GL is posted directly. Be careful when
checking the Direct FI Posting check box because there will not be an opportunity to correct
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mistakes, if any, in accounts and account assignments such as business area, cost objects, etc.,
when you execute the depreciation run. Also, you will not be able to check and correct postings.
Note that if this option is selected during a depreciation run, and if the run is terminated for any
reason and needs to be restarted, this has to be kept checked during that time as well.
The standard system comes with the document type‘AF’ (number range defined as ‘external
numbering’) configured to be used in ‘batch input.’ Hence, with this default configuration, you will
get an error when you try a depreciation posting run by selecting the option ‘direct FI posting.’
You can, however, overcome this by not restricting the same FI-AA customization. (Use
Transaction CodeOBA7 and remove the check mark from ‘Batch input only’ check box.)
284. Explain ‘Year Closing’ in FI-AA.
The year-end is closed when you draw the final balance sheet. But, to reach this stage, you need
to ensure that the depreciation is posted properly; you can achieve this by checking the
‘depreciation list’ and also the ‘asset history sheets.’ After this is done, draw a test balance sheet
and profit and loss statement and check for the correctness of the depreciation. Correct the
discrepancies, if any, with adjustment postings. You need to re-run the depreciation posting
program if you change any of the depreciation values.
When you now run the‘Year-End Closing Program,’ the system ensures that the fiscal year is
completed for all the assets, depreciation has fully posted, and there are no errors logged for any
of the assets. If there are errors, you need to correct the errors before re-running the year-end
program. When you reach a stage where there are no errors, the system will update the last
closed fiscal year, for each of the depreciation areas for each of the assets. The system will also
block any further postings in FI-AA for the closed fiscal year. If you need to re-open the closed
fiscal year for any adjustments postings or otherwise, ensure that you re-run the year-end
program so that the system blocks further postings.
285. Explain ‘Asset History Sheet.’
SAP comes delivered with country-specific‘Asset History Sheets,’ which meet the legal
reporting requirements of a specific country. The asset history sheet is an important report that
can be used either as theyear-end report or the intermediate report whenever you need it. Asset
history sheets help you to freely define the report layout, headers, and most of the history sheet
items.
Figure 68:Configuring Asset History Sheet
You may create various versions of the Asset History Sheet:
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Figure 69:Asset History Sheet Versions
For each of the versions, you will be able to define various columns according to your
requirements:
Figure 70:Field Positions in an Asset History Sheet Version
286. What is an ‘Asset Explorer’?
‘Asset Explorer’ is a handy and convenient single interface transaction that helps you to display
asset values, depreciation details, etc., in a very user friendly way. Gone are the days where you
had to move to different pages and re-enter the same transaction many times to display the
details of different assets.
Using asset explorer you have the convenience of:
(cid:131) Moving from one asset number to the other effortlessly.
(cid:131) Displaying asset values, both planned and posted, for any number of depreciation areas
from the same page but in various tab pages.
(cid:131) Jumping to the asset master or cost center master or GL account master.
(cid:131) Calling up various asset reports.
(cid:131) Currency converted views.
(cid:131) Looking at the various transactions relating to an asset.
(cid:131) Looking up all the values for different fiscal years.
(cid:131) Distinguishing between real and derived depreciation areas with two differentiating
symbols.
(cid:131) Displaying thedepreciation calculation function, and if necessary, recalculating
depreciation.
Asset explorer is designed for easy navigation, with the following sections:
1. Asset values window
The top-left area/window is the ‘asset values’ window, which is in a tree-like structure
expanding to various depreciation areas such as 01, 03, 10, etc. By selecting any one of
these depreciation areas, you will be able to view the value of an asset in the ‘asset value
details window.’
2. Objects related to asset window
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This is also on the left-hand side of the display page, just below the ‘asset values window.’
With a drill-down tree-like structure you will be able to navigate between cost centers and
GL accounts relating to the asset.
3. Asset value detail window (with tab pages)
This is the main window on the right, usually occupying most of the page area. Here, you
will see information such as Company Code, asset number selected, fiscal year, etc. This
window is made of two components that are completely re-sizeable: the top area
displaying the asset values and the bottom showing the asset transactions.
Figure 71:Asset Explorer
287. Explain ‘Production Set-up’ in FI-AA.
The‘Production Set-up’ is a collection of logical steps in FI-AA to ensure that all the required
configuration and activities are in place for making the asset accounting Company Code
‘productive.’ This includes:
i. Consistency check
This will enable you to analyze errors, if any, in FI-AA configuration in the charts of
depreciation, assignment of Company Code to the chart of depreciation, definition of
depreciation areas, asset classes, GL account assignments, etc.
ii. Reset Company Code
As you will have test data, before the Company Code becomes productive, resetting the
company is necessary to delete all this data. Note that this is possible only when the
Company Code is in ‘test’ status. All the master records and values will be removed only
from FI-AA. You need to remove all the FI and CO values separately as the resetting of
the asset account Company Code does not remove these. Resetting will not remove any
configuration settings of FI-AA.
iii. Reset posted depreciation
This step is required when there had been errors during a previous depreciation run. This
is also possible only when the asset Company Code is in test status.
iv. Set/reset reconciliation accounts
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Define the GL accounts for FI-AA reconciliation, if not done already. You may also reset
already defined reconciliation accounts in the case of wrong account assignments earlier.
v. Transfer asset balances
Transfer the asset balances to the GL accounts that have been defined as the asset
reconciliation accounts.
vi. Activate asset accounting Company Code
This is the last step in the production set-up. All the previous statuses of the Company
Code (test status/transfer status) become invalid now. No more transfer of old asset data
is allowed when the asset Company Code becomes productive.
Controlling (CO)
General Controlling
288. Explain ‘Controlling (CO)’ in SAP.
SAP callsmanagerial accounting ‘Controlling’ and the module is commonly known as‘CO.’
The CO module is, thus, primarily oriented towards managing and reporting cost/revenue and is
mainly used in ‘internal’ decision-making. As with any other module, this module also has
configuration set-up and application functionality.
The controlling module focuses on internal users and helps management by providing reports on
cost centers, profit centers, contribution margins and profitability, etc.
289. What are the Important ‘Organizational Elements of CO’?
The important organizational structure of controlling includes:
(cid:131) Operating Concern (the top-most reporting level for profitability analysis and sales and
marketing controlling).
(cid:131) Controlling Area (central organization in ‘controlling,’ structuring internal accounting
operations).
(cid:131) Cost Centers (lower-most organizational units where costs are incurred and transferred).
290. What is a ‘Controlling Area’? How is it Related to a Company
Code?
A‘Controlling Area’ is the central organizational structure in‘controlling’ (CO) and is used in
cost accounting. The controlling area, as in the case of a Company Code, is a self-contained cost
accounting entity for internal reporting purposes. The controlling area is assigned to one or more
Company Codes to ensure that the necessary transactions, posted in FI, are transferred to
controlling forcostaccounting processing.
Figure 72:Operating Concern, Controlling Area, and Company Code
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| Controlling (CO) |
|---|
| General Controlling |
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Figure 73:Controlling Area—Details
(cid:131) One controlling area can be assigned one or more Company Codes.
(cid:131) One chart of accounts can be assigned to one or more controlling areas.
(cid:131) One or more controlling areas can be assigned to an operating concern.
(cid:131) One Client can have one or more controlling areas.
291. Outline ‘Company Code—Controlling Area’ Assignments.
There are two types of assignments possible between the Company Code and a controlling area:
(cid:131) One-to-one: Here, one Company Code corresponds to one controlling area.
(cid:131) Many-to-one: More than one Company Code is assigned to a single controlling area.
292. Explain the Different Types of ‘Controlling Area/Company
Code’ assignments.
Open table as 1:1 assignment 1: many assignments (cross-Company
spreadsheet Code cost accounting)
Controlling area-
Company Code
assignment
Chart of accounts The chart of accounts The ‘operative chart of accounts’ of the
should be the same Company Codes, and the controlling area
between the controlling should be the same.
area and the Company
Code.
Fiscal year variant The number of special periods may be different between the Company
(special and Code and the controlling area, but the number of posting periods
posting periods) should be the same.
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| Open table as | 1:1 assignment | 1: many assignments (cross-Company |
|---|---|---|
| spreadsheet | Code cost accounting) | |
| Controlling area- | ||
| Company Code | ||
| assignment | ||
| Chart of accounts | The chart of accounts should be the same between the controlling area and the Company Code. | The ‘operative chart of accounts’ of the Company Codes, and the controlling area should be the same. |
| Fiscal year variant (special and posting periods) | The number of special periods may be different between the Company Code and the controlling area, but the number of posting periods should be the same. |
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Open table as 1:1 assignment 1: many assignments (cross-Company
spreadsheet Code cost accounting)
Controlling area-
Company Code
assignment
Also, the period limits of posting periods should be identical.
Controlling area Same as the Company You may use the same currency as that of
currency Code currency. the Company Code.
You may also use another currency in
controlling
Object currency Additional currency, You can choose any object currency if all
besides the controlling the assigned Company Codes have the
area currency, can be same currency that are the same as the
used for each account controlling area currency. Otherwise, the
assignment objects in system automatically assigns the
CO. Company Code currency to the account
assignment object as an object currency.
Transaction Documents are posted in CO in the transaction currency.
currency
Allocations Cross-Company Code Cross-Company Code allocation in CO is
cost allocation in CO is possible.
not possible.
293. What are the ‘Components of Controlling’?
There are three major submodules in CO and each of these submodules has many components
as detailed below:
Figure 74:Controlling Module’s Components
(cid:131) Cost Element Accounting
(cid:131) Cost Controlling
(cid:131) Cost Center Accounting
(cid:131) Internal Orders
(cid:131) Activity-Based Costing
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| Open table as | 1:1 assignment | 1: many assignments (cross-Company |
|---|---|---|
| spreadsheet | Code cost accounting) | |
| Controlling area- | ||
| Company Code | ||
| assignment | ||
| Also, the period limits of posting periods should be identical. | ||
| Controlling area currency | Same as the Company Code currency. | You may use the same currency as that of the Company Code. |
| You may also use another currency in controlling | ||
| Object currency | Additional currency, besides the controlling area currency, can be used for each account assignment objects in CO. | You can choose any object currency if all the assigned Company Codes have the same currency that are the same as the controlling area currency. Otherwise, the system automatically assigns the Company Code currency to the account assignment object as an object currency. |
| Transaction currency | Documents are posted in CO in the transaction currency. | |
| Allocations | Cross-Company Code cost allocation in CO is not possible. | Cross-Company Code allocation in CO is possible. |
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(cid:131) Product Cost Controlling
(cid:131) Profitability Analysis
(cid:131) Profit Center Accounting
Figure 75:Controlling Components
294. Why do You Need ‘Cost Element Accounting’?
‘Cost Element Accounting’ (CO-OM-CEL) helps you to classify costs/revenues posted to CO. It
also provides you the ability to reconcile the costs between FI and CO. CO-OM-CEL provides the
structure for assignment of CO data in the form of cost/revenue carriers calledcost elementsor
revenue elements.
295. Explain ‘Cost Center Accounting.’
‘Cost Center Accounting’ deals with the difficult task of managing ‘overheads’ within your
organization. Sinceoverhead costs are something that you cannot directly associate with a
product or service, which can be difficult to control, cost center accounting provides you with the
necessary tools to achieve this.
296. What is ‘Activity-Based Costing’?
‘Activity-Based Costing,’ popularly known asABC, helps you to view overhead costs from the
point of business processes. The result is you will be able to optimize costs for the entire
business process. As a single business process, activity-based costing will cut across several
cost centers and will give you an enhanced view of the costs incurred.
297. What is ‘Product Cost Controlling’ (CO-PC)?
‘Product Cost Controlling’(CO-PC) deals with estimating the costs to produce a
product/service. CO-PC is divided into two major areas:
i. Cost of materials
ii. Cost of processing
With CO-PC, you can calculate:
a. Cost of goods manufactured (COGM)
b. Cost of goods sold (COGS)
CO-PC is tightly integrated withProduction Planning (PP) andMaterialsManagement (MM), in
addition to FI. The functionality helps to:
(cid:131) Calculate Standard Costs of manufactured goods
(cid:131) Calculate the Work-in-Progress (WIP)
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(cid:131) Calculate the Variances, at period-end
(cid:131) Finalize settlement of product costs
Note that CO-PC deals only with production costs as it deals only with the production.
298. What is ‘Profitability Analysis’ (CO-PA)?
‘Profitability Analysis’ (CO-PA) helps you determine how profitable (denoted by the
‘contribution margin’) your market segments are. The analysis is on the external side of the
market. You will be able to define what segments, such as customer, product, geography, sales
organization, etc., of the market are required for analyzing ‘operating results/profits.’ With multi-
dimensional ‘drill-down’ capability, you have all the flexibility you need for reporting.
299. How is ‘Profit Center Accounting’ (EC-PCA) Different from CO-
PA?
Unlike CO-PA where the focus is on external market segments’ profitability,‘ProfitCenter
Accounting’ (EC-PCA) focuses on profitability of internal areas(profitcenters) of the enterprise.
Profit center accounting is used to draw internal balance sheets and profit & loss statements. You
may use EC-PCA in place ofbusiness area accounting.
Open table as spreadsheet Profitability Analysis Profit Center Accounting
Attribute (CO-PA) (EC-PCA)
Focus External market Internal responsibility centers
segments
Reporting Any point of time During period-end
Margin reporting Profit & Loss statements
Accounting Cost of sales Period-based
Both CO-PA and EC-PCA serve different purposes, and are not mutually exclusive. You may
need them both in your organization.
300. Explain ‘Integration of CO’ with its Components and Other
SAP Modules.
The CO module is integrated with FI, AA, SD, MM, PP, and HR:
(cid:131) FI is the main source of data for CO. All expenses, posted in FI, flow to CO through the
‘primary cost elements’ to the appropriate ‘cost centers.’ Similarly, postings in Asset
Accounting (such as depreciations) are also passed on to CO.
(cid:131) Revenue postings in FI would result in postings in CO-PA and also in EC-PCA.
(cid:131) The SD, MM, and PP modules have many integration points in CO. Goods issue (GI) to a
controlling object or goods receipt (GR) from a ‘production order’ are some examples of
integration. These modules are tightly integrated as consumption activities, cost of goods
issued, overhead charges, material costs, etc., which are passed on to production objects
such as PP production order or sales order. The WIP (Work-in-Progress) and the variances,
at period ends, are settled to CO-PA, CO-PCA, and also to FI. Revenues are directly posted
when you generate billing documents in SD, if the sales order is a cost object item.
(cid:131) The HR module generates various types of costs to be posted in CO. Planned HR costs
can also be passed on for CO planning.
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| Open table as spreadsheet | Profitability Analysis | Profit Center Accounting |
|---|---|---|
| Attribute | (CO-PA) | (EC-PCA) |
| Focus | External market segments | Internal responsibility centers |
| Reporting | Any point of time | During period-end |
| Margin reporting | Profit & Loss statements | |
| Accounting | Cost of sales | Period-based |
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Figure 76:Integration of CO components within and outside CO
The following table illustrates how the various components of CO are integrated:
CO- Overhead Cost Controlling
OM
External costs can be posted to cost centers/internal orders from other SAP
modules.
Cost centers can then allocate costs to other cost centers, orders, and business
processes in Activity-Based Costing (ABC).
Internal orders can settle costs to cost centers, other internal orders, and to
business processes in ABC.
ABC, in turn, can pass on costs to cost centers and orders.
CO- Product Cost Controlling
PC
Direct postings from FI to cost objects (such as production orders).
Costs from cost centers can be posted to the production orders as overhead cost
allocation.
Costs settled from internal orders can be passed on to production orders.
CO- Statistical cost postings from all CO components
PA
Cost assessments from cost centers/ABC.
Costs settled from internal orders.
Production variances from CO-PC.
Open table as spreadsheet
301. What is a ‘Cost Object’?
A‘Cost Object,’ also known as aCO Account Assignment Object, in SAP denotes a unit to
which you can assign objects. It is something like a repository in which you collect costs, and, if
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| CO- OM | Overhead Cost Controlling |
|---|---|
| External costs can be posted to cost centers/internal orders from other SAP modules. | |
| Cost centers can then allocate costs to other cost centers, orders, and business processes in Activity-Based Costing (ABC). | |
| Internal orders can settle costs to cost centers, other internal orders, and to business processes in ABC. | |
| ABC, in turn, can pass on costs to cost centers and orders. | |
| CO- PC | Product Cost Controlling |
| Direct postings from FI to cost objects (such as production orders). | |
| Costs from cost centers can be posted to the production orders as overhead cost allocation. | |
| Costs settled from internal orders can be passed on to production orders. | |
| CO- PA | Statistical cost postings from all CO components |
| Cost assessments from cost centers/ABC. | |
| Costs settled from internal orders. | |
| Production variances from CO-PC. |
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necessary, move the costs from one object to another. All the components of CO have their own
cost objects such as cost centers, internal orders, etc.
The cost objects decide the nature of postings as to whether they are real postings or statistical
postings. All the objects that are identified as statistical postings arenot considered cost objects
(for example, profit centers).
302. Differentiate Between ‘Real’ and ‘Statistical Postings’ in CO.
The CO account assignment objects decide the type of postings allowed. They can be real or
statistical postings.
‘Real Postings’ allow you to further allocate/settle those costs to any other cost object in CO,
either as ‘senders’ or as ‘receivers.’ The objects that are allowed to have real postings include:
(cid:131) Cost Centers
(cid:131) Internal Orders (Real)
(cid:131) Projects (Real)
(cid:131) Networks
(cid:131) Profitability Segments
(cid:131) PP—Production Orders (make-to-order)
‘Statistical Postings,’ on the other hand, are only for information purposes. You will not be able
to further allocate/settle these statistical costs to other cost objects. Examples of such objects
include:
(cid:131) Statistical (Internal) Orders
(cid:131) Statistical Projects
(cid:131) Profit Centers
303. How do You Define ‘Number Ranges’ in CO?
You will be required to define, for each of the controlling areas, the‘NumberRanges’ for all
transactions that will generate documents in CO. Once done for a controlling area, you may copy
from one controlling area to other controlling areas when you have more than one such area.
To avoid too many documents, SAP recommends grouping multiple but similar transactions, and
then assigning number ranges to this group. Further, you may create different number ranges for
plan and actual data. As in FI, the number ranges can beinternalorexternal. The document
number ranges in CO are independent of fiscal years.
304. How Does ‘Master Data’ Differ from ‘Transaction Data’ in CO?
The‘Master Data’ remain unchanged over a long period, whereas‘TransactionData’ are short-
term. The transaction data are assigned to the master data.
Though you normally create the master data from transactions, note that you will be able to
create these records from the configuration side as well. When you need to create a large
number of master data, you may use the‘collectiveprocessing’ option to create related master
records in one step. SAP puts master data in ‘groups’ for easy maintenance.
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Figure 77:Master and Transaction Data in CO
In the case of master data of cost center/cost elements/activity types, once they are created, you
will not be able to change the date. SAP calls this feature the‘time dependency’ of master data.
If necessary, you can extend the ‘time’ by creating a new one and attaching it to the existing
objects. In the case ofresources, the master data are time-dependent and the system will allow
you to delete these objects.Statistical Key Figures (SKF) are not time-dependent; once defined
they are available in the system forever.
Cost Element Accounting
305. What is a ‘Cost Element’?
‘Cost Elements’ represent the origin of costs. There are two types of cost elements:
(cid:131) Primary Cost Elements
(cid:131) Secondary Cost Elements
306. What is a ‘Primary Cost Element’?
‘Primary Cost Elements’ represent the consumption of production factors such as raw materials,
human resources, utilities, etc. Primary cost elements have their corresponding GL accounts in FI.
All the expense/revenue accounts in FI correspond to the primary cost elements in CO. Before
you can create the primary cost elements in CO, you first need to create them in FI as GL
accounts.
Note that SAP treatsrevenue elements also as primary cost elements in CO processing. The
only difference is that all the revenue elements are identified with a negative sign while posting in
CO. The revenue elements correspond to the revenue accounts in FI and they fall under thecost
element category, category 01/11.
307. What is a ‘Secondary Cost Element’?
‘Secondary Cost Elements’ represent the consumption of production factors provided internally
by the enterprise itself, and are present only in the CO. They are actually like cost carriers, and
are used inallocations and settlements in CO. While creating these elements, you need to
mention the cost element category, which can be any of the following:
(cid:131) Category 21, used ininternal settlements
(cid:131) Category 42, used inassessments
(cid:131) Category 43, used ininternal activity allocation
308. What is a ‘Cost Element Category’?
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All the cost elements need to be assigned to a‘Cost Element Category,’ to determine the
transactions for which you can use the cost elements.
Example:
(cid:131) Category 01, known as the‘general primary cost elements,’ is used in standard
primary postings from FI or MM into CO.
(cid:131) Category 22 is used to settle order/project costs, or cost object costs to objects outside of
CO (such as assets, materials, GL accounts, etc.).
309. How do you Automatically Create ‘Cost Elements’?
You will be able to create ‘cost elements’ automatically by specifying the cost element, the cost
element interval, and the cost element category for the cost elements. All these are achieved by
creatingdefault settings. The creation of cost elements is done in the background.
The primary cost elements can be created only when you have the corresponding GL accounts
in the chart of accounts of the Company Code. Even though the GL account names are used as
the names of the primary cost elements thus created by the system, you have the option of
changing these names in CO. All thesecondary cost elements are created in CO; the name of
these cost elements comes from thecost element category.
Cost Center Accounting
310. Define ‘Cost Center Accounting (CO-OM-CCA).’
‘Cost Center Accounting (CO-OM-CCA)’ helps you to track where costs are incurred in your
enterprise. All the costs, such as salary and wages, rent, water charges, etc., incurred are either
assigned or posted to a cost center.
311. What is a ‘Cost Center’?
A‘Cost Center’ is an organizational element within acontrolling area.
You may define cost centers according to your specific needs; the most common approach is to
define a cost center for each of the bottom-most organizational units that are supposed to
manage their costs. So, typical cost centers could be canteen, telephone, power, human
resources, production, etc.
There are other ways of designing cost centers; you may create cost centers representing
geographical requirements or responsibility areas or activities/services produced, etc.
After defining individual cost centers, you will assign each one of the cost centers to one of the
cost center categories. All cost centers of a controlling area are assigned to astandard
hierarchy.
312. What is a ‘Cost Center Category’?
A‘Cost Center Category’ is an indicator in the cost center master record that identifies what
kind of activities a particular cost center performs. SAP comes delivered with default categories
such as administration, production, logistics, marketing, development, management, etc. If
necessary, as in other cases, you may create your own categories. The categorization is useful
for assigning certain standard characteristics to a group of cost centers performing similar
activities.
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SAP also allows you to storespecial indicators (such aslock indicators) for each of the cost
center categories. These special indicators serve as defaults when you create a new cost center.
Figure 78:Cost Center Category
313. What is a ‘Standard Hierarchy?
A tree-like hierarchy structure grouping all the cost centers (of all the Company Codes belonging
to a single controlling area) so defined is known as the‘StandardHierarchy’ in CO. This is the
SAP method of grouping all the cost centers in a controlling area, which helps in analyzing the
cost summary at the end of the nodes of the hierarchy (cost center or cost center groups or at the
top level). A cost center can be attached to any number of cost center groups, but you cannot
assign the same cost center more than once within a cost center group.
Figure 79:Standard Hierarchy Sample
The standard hierarchy helps in easy maintenance of the cost centers/cost center groups for
creation of new ones or changing existing ones. It supports drag-drop functionality.
You may usealternate hierarchies to group cost centers according to your internal reporting
requirements. You can have any number of alternate hierarchies but it is mandatory that you
have one standard hierarchy. The alternate hierarchy is also known as themaster data group.
314. Explain Posting of Costs to ‘Cost Centers.’
When you create accounting transitions in FI/FI-AA/MM, you typically post to one or more GL
accounts. While doing so, provided you have already configured in such a way, you also require
the user to input the cost center for that transaction, so that when the transaction is posted the
values (costs) flow not only to the GL but also to CO to the appropriate cost center. The system
will create two posting documents: one for FI and another for CO.
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