成本中心會計(jì) (英文標(biāo)識)圖文并茂

1、The CO System consists of the following modules:- CO-CCA-cost center accounting- CO-ABC -activity-based costing- CO-OPA -order and project accounting- CO-PC -product costing- CO-PA -profitability analysis- CO-PCA-profit center accounting- CO-BPC -business planning and controlThe CO System differenti

2、ates between the following cost accounting methods:cost element accountingoverhead cost controldirect cost controlprofitability analysisCost element accounting differentiates the costs according to origin.Additional information is displayed in the account assignment objects.n Different types of cost

3、 accounting can be used with the SAP cost center accounting system. Each method allows specific functions and interpretations and must be defined by each individual organization. The SAP cost accounting system can be used for documenting the incurred costs through to preparing management decisions.W

4、ithin your organization you can combine any of the individual methods.The functions of cost center accountingn documentationn control andn planningcan be set up to suit your company's particular requirements. You define the master data for cost planning and allocation according to the level of d

5、etail you require. The module also includes reconciled reporting and analyses of different variances.n Aims of the organizational structures in R/3: Flexibility to reproduce complex company structures. Adaptability to take changes in the company structure into account. Separation of logistics (purch

6、asing, sales), managerial accounting and financialaccounting.n The enterprise is reproduced from a financial accounting perspective using the company code and the business area, and from a cost accounting perspective using the controlling area, operating concern and profit centers.n The controlling

7、area structures an enterprise from a cost accounting perspective. The company code is the independently balancing unit of financial accounting. This can be identical to the controlling area.n The operating concern is an organizational unit used to classify company sales.Profit center accounting subd

8、ivides an enterprise into units of profitability.n The organizational units cannot be seen in isolation, but must be combined meaningfully when the System is installed.n It is possible to combine the organizational units in a hierarchy or in a network.n Controlling area = Part of the corporate group

9、 with full, self-contained cost accountingn In cross-company-code accounting involving different currencies, the CO account assignment object inherits its currency from the company code.n Cross-company-code accounting enables cross-company transfers and reports to be made in CO but increases the org

10、anizational overhead at the center.n Once the system has been configured, existing assignments can no longer be changedn Each CO document is updated in three currencies. In cross-company-code accounting with different currencies, these are designated the document currency, the company code currency,

11、 and the controlling area currency.n Conversion in CO uses the average exchange raten Document Currency - Currency of the Original Transactionn Object Currencyn Controlling Area Currency - Currency of the Controlling Arean Any transaction may involve different currencies for each. Exchange rate valu

12、ations are made at the time of the transaction.n The company code and controlling area are identical.In this case the company code and controlling area must use the same chart of accounts and the same currency.If business areas are used within the company code, the business areas are also recorded w

13、ithin cost accounting.n If all company codes which are related to one controlling area are using the same currency as the controlling area, the object currency can be chosen by the user.n If the company codes are using different currencies as the controlling area, the object currency is fix linked t

14、o the company code currency.Cost Center Applic. -> Master Datan Cost elements: Which costs were incurred for what? primary: costs that originate outside of the company secondary:costs resulting from the internal exchange of activitiesn Cost centers: areas of responsibility in the company which ca

15、use and influence costs.n Activity types: units of measures for allocating internal activities according to usagen Statistical ratios: allocation bases for distribution, assessment, arithmetic formulae.n The chart of accounts contains all accounts for financial accounting and all cost elememts for c

16、ost accounting.n The primary cost elements and revenue elements in cost accounting relate directly to the income statement accounts in financial accounting. Any posting entries can thus be channeled real-time into cost accounting. Secondary cost elements are for cost accounting exclusively and are o

17、nly maintained in that application.n The expense accounts of financial accounting become primary cost elements in cost accounting. They must first exist as general ledger accounts in financial accounting before you can create the corresponding cost elements in cost accounting.n Primary cost elements

18、 must always be assigned to a cost object, such as a cost center.n The secondary are exclusively for internal allocations in cost accounting. They do not have corresponding G/L accounts in financial accounting.n If you wish to report revenues in cost accounting, you must create them as revenue eleme

19、nts in cost accounting, as you do with the primary cost elements.n Revenues must always be assigned to a revenue object, for example a customer order.User guidance is identical for all three types of master data (cost elements, cost centers, and activity types):The following screens are for creating

20、 the master data: the request screen for defining the object the basic data screen for entering the basic data (e.g. the description of the cost center/cost element/activity type, the type of cost center, cost element). different detail screens to enter supplementary information (e.g. blocking indic

21、ator, allocation method).When changing objects for which multiple data records exist, you are offered these additional screens: the object interval list to select a specific validity period the dialog box to select a different analysis period different dialog boxes to break down the data fields that

22、 have different contents within the selected period.The system stores the cost center accounting master data by period. This has the following benefits:n lengthy procedures at year change are avoidedn changes to the master data can be made in good timen Cost elements can be combined into cost elemen

23、t groups.n These groups are used to create an overhead allocation sheet where several cost elements are processed within one transaction,such as cost center planning and periodic allocationsCost Center Config. -> Master Data -> Cost Elements -> Create Automaticallyn You can create your cost

24、 elements automatically. With the cost element list function you can enter the cost element type and the name.n The R/3 system checks if corresponding G/L accounts exist in financial accounting for the primary cost elements.n You must enter single values for secondary cost elements.n The cost elemen

25、ts are created using a batch input session.n Each cost center is assigned to a superior hierarchy area in its master record.n The area represents a group of several cost centers.n You can group areas into superior areas, forming a hierarchy of areas and cost centers (on the lowest level of the hiera

26、rchy).n You can have any number of such hierarchies parallel to each other.n You must designate one hierarchy as the standard hierarchy. All cost centers you create must be assigned to one area in this standard hierarchy. This assures that all cost centers of the controlling area are combined within

27、 the standard hierarchy.n The master data in cost center accounting is time-dependent.n There are three types of master data: time-independent fields, such as hierarchy levels, are valid for the entire lifetime of the data and changes apply to the whole lifetime. year-dependent fields, such as cost

28、center currency, cost element type, are valid for a fiscal year. They cannot be changed during the fiscal year. day-dependent data fields, such as the blocking indicator, can be changed whenever you wish.n An activity type is used to allocate cost for a cost center to a receiver .n It represents the

29、 activity done by a cost center.n An activity type categorizes activities produced or services rendered to cost objects according to cost allocation criteria.n Each activity type is associated with a secondary cost element which is used to debit the receiving object and credit the sending cost cente

30、r.Cost Center Config. -> Master Data > . > MatchcodeA matchcode object comprises all fields that can be used as search terms to access a table.n The table whose objects are being searched for is called a primary table. The other tables included in the matchcode object whose fields can be us

31、ed as search terms are called secondary tables.n More than one matchcode ID can exist for a matchcode object. The matchcode ID determines which fields are used for a search term.n The matchcodes used in the R/3 are called system match codes. System matchcodes should not be changed.n Matchcode object

32、s and matchcode IDs are defined in the Data Dictionary. You can maintain them with the customizing function. The Data Dictionary functions are described in the training course BC030.n You must reconcile: the planned activities and capacities with production scheduling the costs of materials with mat

33、erials management the costs of maintenance with plant maintenance the imputed costs with financial accountingn You can transfer: personnel costs from the HR human resoures system imputed depreciation from AM assets management.n You can plan: activity types activity-dependent and activity-independent

34、 primary and secondary cost elements statistical ratiosn Planning aids Planning Parameters Distribution Keys Plan Version Revaluation Splittingn The system computes a standard rate for each activity type of a cost center. This is done by dividing the total cost of an activity type by the planned qua

35、ntity (or capacity).n Costs can be planned either activity-dependent or independent. - Activity-dependent costs are planned for each activity type/cost center separately. The can be fixed or variable.- Activity-independent costs are planned on level cost center. They are assigned to the activity pri

36、ces by means of equivalence numbers or splitting rules (Rel. 3.0). Activity -independent costs are fixed costs only.n Activity price of cost center A =( 16,000 + 10 * activity price of cost center B) / 1,000 hrsActivity price of cost center B =( 11,000 + 50 * activity price of cost center A) / 100 h

37、rsn The exact price for an activity type is calculated in an iterative process.n You can use the planned activity (see example above) and the capacity as a basis for calculating the iterative activity prices.n Activity input is always planned from the perspective of the receiver cost center.n The re

38、ceiver cost center is charged with the activity price of the sender cost center.n In activity-independent planning this activity price is fixed on the receiver.n If the internal exchange of activities involves internal orders, you must carry out order settlement within cost center planning.n You pla

39、n the cost element for order settlement on the receiver cost center.n You can plan both activity-dependent and activity-independent secondary costs on the order.n The receiver within an exchange of activities determines the cost structure (fixed/variable).Cost Center Applic. -> PlanningUp to 9 le

40、ad columns possiblen Several value columns possiblen Presentation of characteristics in the header arean Display of comparison columns (previous yearly values, actual values, other version, etc.)n Change and display of control indicators in the list screen (for instance, actual activity price indica

41、tor)n Adjustable column widthn Report Painter techniques are used for definitionn SAP delivers a number of standard distribution keys. They are used for entering and distributing totals.n The diagram above shows two standard distribution keys. The other standard distribution keys are described in th

42、e online documentation.n You can define any number of your own distribution keys, for example of you want to make adjustments for seasonal fluctuations or for different shifts.Cost Center Applic. -> Planning > Set planner profilen The planning processor in Cost Center Accounting will be used b

43、y other applications after Release 3.0n Users defined planning layouts.n A planning profile definesn planning methodn default values for entry screen n User definition of entry layouts.n Users can be determined through authorizations for the planning profiles.n Entry of fixed an variable costn Contr

44、ol data in the overview screenCost Center Config. -> Planning > Manual planning > .n The planning layout defines basically the layout of the planning screens.n Within the profile you assign planning layouts to the different planning areas and enter default values for the entry screen.n With

45、in the application you choose which planning profile you want to use.n The actual planning process takes place within the application area.Cost Center Applic. -> Environ. -> Settings -> Controlling -> Environ. -> Versionsn A version can only be defined comprehensive for all applicatio

46、ns. That guarantees that it is beeing used in the same manner allover the system. (Example: planning integration between overhead cost controlling and profit center accounting will require a common version definition).n Additionally, a centralized determination is made whether planning and actual po

47、stings are generally to be allowed or forbidden. Through "Default Settings in the Controlling Area", these requirements can be limited yet further for the following applications:- Activity Based Costing- Cost Center Accounting- Order and Project Cost Accounting n Actual postings in Release

48、 3.0 are also possible only in Version 000. Other actual versions, however, can be maintained as Delta versions in activity based costing.n Two new maintenance transactions for versions:n one for all CO applicationsn one cost-controlling-specific for CO-OMn These replace all earlier maintenance tran

49、sactions for versions in Cost Center Accounting.Cost Center Applic. -> Planning -> Planning Aids -> Revaluationn You can increase or decrease your planning results by percentages using revaluation. You can do any number of revaluations (of cost center or cost element plans) by creating reva

50、luation groups. Planning line items are created during the revaluation process. You can change the revaluation percentages within a revaluation group at any time. A repeated revaluation with a different percentage reverses all previous planning line items. The revaluation is always based on the orig

51、inal values. To prevent resetting the results of a revaluation (durng a repeated revaluation), you can define a new revaluation group with a different percentage.Cost Center Applic. -> Planning -> Planning Aids -> Copy Planningn You can revalue existing plan versions according to different

52、criteria. Both costs and consumption quantities can be revalued.n The chart above shows the criteria you can use for revaluation. For example, you can revalue different areas of the controlling area by different criteria.n You can use the copy function differently according to the following paramete

53、rs: Controlling area Fiscal year Periods Plan version Cost center/group Planning transactions Overwrite/reset/leave target version data unchanged Long textsn You should follow a specific sequence when carrying out your planning. Statistical ratios can serve to compute the planned activity and capaci

54、ty, as well as acting as an allocation base for distribution and assessment. As a rule, you start by planning your activities, since the planned quantities of activity and capacity determine the planned volume of costs. You must plan your activities before you can plan activity-dependent costs.n The

55、 final step in planning is activity price computation. This draws on the results of all previous planning steps.n You should block your final planning version against changes once you have finished planningn The budgeting of cost centers can be done at any point in time.n Cost centers can be charged

56、 with primary and secondary costs.n During entry of primary costs, the costs are transferred directly from financial accounting and collected on cost centers.n You can charge these costs within cost accounting.n Primary postings originating in financial accounting and materials management always pro

57、duce accounting documents that document the transaction as viewed from an external accounting perspective. These reside in a central file that documents all posting transactions of external accounting.n If any assignments are made to cost centers, the System creates line items in the CO module. They

58、 document the business transactions as viewed from a cost accounting perspective. The line items reside in a central CO line item file and are accumulated in totals records. The totals records reside in a central CO totals records file.Cost Center Applic. -> Actual Postings -> Repost Costsn Reposting costs serve to adjust errors that occurred during primary postings.n Reposting costs shift primary costs to a cost