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8/18/2019 IMP TRN EU R2R AW3 Controlling Cost Center Accounting V2
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Project OASIS
R2R-05 Controlling –Cost Center Accounting
SAP Training – India
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Agenda
Master Data Cost Element Accounting
Cost Center Accounting
Cost Centers
Functions for all master data Creating Time-Deendent !aster Data
Collecti"e Processing
Transaction-based Posting Commitment Posting
Actual Postings
Period End .Closing
C# line item reosting
#t$er
Reporting
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Course Objectives
At te end o! tis course" #ou $ill be able to
%nderstand SAP controlling urose and features %nderstand t$e urose and features of cost centers
&no' t$e t(es of cost elements
)e a*le to disla( a cost element
)e a*le to disla( a cost center
)e a*le to disla( a cost center grou &no' t$e cost center standard $ierarc$( of #ASIS
Process cost center actual osting
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%round rules
Turn off mo*ile $ones Start on time
+Par,ing ot. En/o( t$e training
As, 1uestions )e acti"e
S$are eeriences
3i"e feed*ac,
8/18/2019 IMP TRN EU R2R AW3 Controlling Cost Center Accounting V2
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Cost Center Accounting
Integration T$e cost centres reresent deartments or entities erforming acti"ities for
lant maintenance and roduction4
T$ese are created 'it$in eac$ coman( code and controlling area4
Eac$ cost centre is assigned to a rofit centre allo'ing ostings to t$e cost
centre to *e collected to t$e rofit centre also4
T$e TE cost centres are organised in a standard $ierarc$( at t$e TE
controlling area le"el allo'ing reorting across t$e TE Coman( codes4 For TE t$e cost centre currenc( 6o*/ect currenc(7 is defaulted t$e
Coman( code currenc( 6local currenc(7
8/18/2019 IMP TRN EU R2R AW3 Controlling Cost Center Accounting V2
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Agenda
Master Data Cost Element Accounting
Cost Center Accounting
Cost Centers
Functions for all master data Creating Time-Deendent !aster Data
Collecti"e Processing
Transaction-based Posting Commitment Posting
Actual Postings
Period End .Closing
#"er$ead Allocations
C# line item reosting
Reporting
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Master Data & Cost Ele'ent Accounting
Cost ele'ents
Are created at controlling area le"el are "alid for all TE coman( codes It is a $ard lin, *et'een FI and C# in SAP
(I CO
P8 account 9 Primar( cost element
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Master Data & Cost Ele'ent Accounting
Tere are t$o t#pes o! CO cost ele'ents in te s#ste' Primar( cost elements
All eense and re"enue accounts in c$art of accounts are created as rimar(
cost elements4 And ostings in FI are assed on to C# in real time4 Secondar(
cost element
Secondar( cost elements It is onl( in Controlling t$at (ou can create secondar# cost ele'ents4 T$ese
are used to record internal "alue flo's li,e acti"it( allocations assessments and
settlements4
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Master Data ) Cost Ele'ent Accounting
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Master Data ) Cost Ele'ent Accounting
Maintain Cost Ele'ent Automatic creation
Primar( cost element can *e
automaticall( created '$en t$e
P8 accounts are created in
Financial Accounting4
!anuall( !aintain Create Primar( cost element:
&A0;
Create Secondar( cost element:
&A0<
C$ange Cost Element: &A02
Disla( Cost Element: &A0=
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Master Data ) Cost Ele'ent Accounting
Maintain Cost Ele'ent
%roup Cost elements can *e
assigned to a cost element
grou Cost element are groued
for reorting or reallocationuroses
T – Codes Create:&A>;
C$ange:&A>2
Disla(: &A>=
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Master Data & Cost ele'ent Accounting
Cost ele'ent categories T$e cost element categor( determines in '$ic$ *usiness
transaction t$e cost element s$ould *e used
T$e R?= S(stem distinguis$es *et'een: Pri'ar# cost ele'ent categories
Secondar# cost ele'ent categories
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Master Data & Cost Ele'ent Accounting
Pri'ar# cost ele'ent categories
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Master data & Cost Ele'ent Accounting
Pri'ar# cost * revenue ele'ents +,& Pri'ar# costs
T$ese denote t$e cost elements t$at are osted directl( from Financial Accounting or "ia !aterials !anagement T$is categor( onl( allo's to ost to cost o*/ects 6cost centers internal ?
maintenance ? roduction orders7
,,& Revenues T$ese denote t$e re"enue elements osted from Financial Accounting
"ia Sales and Distri*ution 602C7 or Transortation module 6Freig$t"ariances7 or Production 6Production "ariances7
T$is categor( onl( allo's to ost to re"enue o*/ects 6Profita*ilit( segments7
,& Sales Deductions T$ese denote t$e cost elements t$at are used to ost re"enue deductions
6sales ad/ustments sales corrections7 suc$ as discounts and re*ates4 Certain deducti*le items suc$ as freig$t c$arged searatel( in t$e in"oice
surc$arges for small 1uantities secial orders are not classified as salesdeductions *ut as re"enue elements4
T$is categor( onl( allo's to ost to re"enue o*/ects 6Profita*ilit( segments7
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Master Data & Cost Ele'ent Accounting
file
Secondar# cost ele'ent categories
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Master data & Cost ele'ent Accounting
Secondar# cost ele'ents ,& Internal Settle'ent
T$ese denote t$e cost elements used to settle internal ? maintenance orroduction order costs to ot$er cost o*/ects 6cost centre or ot$er order7
& Eternal settle'ent Cost elements of t$is categor( are used to settle costs to outside C# into FI
6Financial accounting7 e4g4 to assets materials general ledger accounts4 /,& Order*Project Results Anal#sis
Cost elements of t$is categor( are used to ost results anal#sis to C# 6@IP –@or, In Progress7 0,& Overead
Cost elements of t$is categor( are used to allocate o"er$ead costs 6material *uilding or 3F# – 3eneral Factor( #"er$eads7 from cost centers to roduction orders4
0/& Internal Activit# Allocation Cost elements of t$is categor( are used for internal activit# allocation from
cost centres to maintenance or rocess orders
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Agenda
Master Data Cost Element Accounting
Cost Center Accounting Cost Centers
Functions for all master data Creating Time-Deendent !aster Data
Collecti"e Processing
Transaction-based Posting Commitment Posting
Actual Postings
Period End 4Closing
#"er$ead Allocations
C# line item reosting
Reporting
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Master data & Cost Centre Accounting
Cost centre
Structure
All TE cost centers
'it$in t$e TE
controlling area must
*e assigned in t$e
standard $ierarc$(
TEC Eac$ le"el or node of
t$is standard
$ierarc$( reresents
a cost center grou4
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Master data & Cost Centre Accounting
Cost Centre aming con"entions BBBB 9 ocation ? lant
9 Cost T(e 6Sales:20 Production:07
9 3lo*al defined range 6functions7 Cost Centre Director to *e setu in 3!IS
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Master Data & Cost Centre Accounting
Maintain Standard 1ierarc# T-Code: #&E ? #&E# 6SAP Menu: Accounting ? Controlling ?
Cost Centre Accounting ? !aster Data ? Standard >ierarc$(7
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Master Data & Cost Centre Accounting
Maintain Cost Centre T-Code: &S0;?&S02?&S0=?&S0?&S05
SAP Menu: Accounting ? Controlling ? Cost Centre Accounting ? !aster
Data ? Cost Centre
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Master Data ) Cost Center Accounting
Cost center categories
Assign t$e same c$aracteristics to
similar cost centers4 6refer masterdata – acti"it( t(e7
For eamle (ou can allo'
articular acti"it( t(es onl( for
articular cost centers4 T$is is
useful to re"ent roduction
acti"ities from *eing osted toadministrati"e cost centers *(
mista,e4
Secif( t$at t$e managing of
1uantities on cost centers is
allo'ed4 Define loc, indicators for eac$ cost
center categor(4
M t D t C t C t A ti
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Master Data ) Cost Center Accounting
Create a cost centre Indicator for Recording
Consumtion Guantities oc, Indicator : indicator defining
'$et$er a cost center is loc,edagainst a articular transaction 6Ift$e indicator is active (oucannot ost t$at transaction t$atcost center7 E4g4 for HRe"enues :
Inactive t$e re"enues are 'ritten tot$e cost center as statistics onl(4
Active (ou cannot ost re"enues tot$e affected cost center4 6In>unstman it is acti"e7
2ote & T$is is onl( a defaulted"alue t$at can *e c$angedmanuall(
M t D t C t C t A ti
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Master Data ) Cost Center Accounting
Maintain Cost Center %roup
T ) Code& &S>; - Create
&S>2 - C$ange
&S>= - Disla(
SAP Menu: Accounting ?
Controlling ? Cost Centre Accounting ? !aster Data ? Cost
Centre 3rou
A d
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Agenda
Master Data Cost Element Accounting
Cost Center Accounting Cost Center Acti"it( T(es
Functions for all master data Creating Time-Deendent !aster Data Collecti"e Processing
Transaction-based Posting Commitment Posting Actual Postings
Period End .Closing C# line item reosting Acti"it( allocation
Reporting
Master Data (unctions !or all Master Data
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Master Data ) (unctions !or all Master Data
Ti'e-based Master Data 1istoricall# Relevant !ields
#*/ect ;000 'as created 'it$ a fiscal (ear of ;2 eriods and t$e costcenter name AAAAAAAAAA4 During master data maintenance (ou
c$ange t$e cost center name in eriod 5 to ))))))))))4 T$e SAP
R?= S(stem reacts 'it$ one of t'o otions4
JameJ is $istoricall( rele"ant4
;000 0;-0 AAAAAAAAAA
;000 05 ))))))))))
;000 0
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Agenda
Master Data Cost Element Accounting
Cost Center Accounting Functions for all master data
Creating Time-Deendent !aster Data
Collecti"e Processing
Transaction-based Posting Commitment Posting
Actual Postings
Period End .Closing
C# line item reosting
#t$er
Reporting
Master Data Collective Processing
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Master Data ) Collective Processing
ou can select cost centers *( entering inter"als grous orselection "ariants maintain all fields 6ecet customer-secificadditional fields7 create grous using selected cost centers or
s'itc$ from collecti"e to indi"idual rocessing of master data lists T-Code: &S;2-C$ange ? &S;=-Disla( ? &S;-Delete
Cost ele'ents and activit# t#pes can onl( *e disla(ed or deletedunder collecti"e rocessing4 Cost Elements:
&A2=-Disla( &A2-Delete
Acti"it( T(e: &;=-Disla( &;-Delete
Agenda
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Agenda
Master Data Cost Element Accounting
Cost Center Accounting Functions for all master data
Creating Time-Deendent !aster Data
Collecti"e Processing
Transaction-based Posting Commitment Posting
Actual Postings
Period End .Closing
C# line item reosting
#t$er
Reporting
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T$e rimar( costs t$at are acti"it(-indeendent and are structured *( cost
element are lanned on cost centers4 @$en (ou lan rimar( costs t$at are
acti"it(-indeendent (ou can onl( lan t$e fied costs4
ou lan single cost elements to '$ic$ (ou later use to comare t$e actual costs4T$is ena*les (ou to ma,e a differentiated lan?actual comarison at t$e end of
t$e eriod4
Cost Center Planning ) Cost Ele'ent Planning
Agenda
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Agenda
Master Data Cost Element Accounting
Cost Center Accounting Functions for all master data
Creating Time-Deendent !aster Data Collecti"e Processing
Transaction-based Posting Cost Center Planning Automatic Commitment Posting Actual Postings
Period End 4Closing #"er$ead Allocations C# line item reosting
Reporting
Auto'atic Co''it'ent Posting
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Auto'atic Co''it'ent Posting
Posting a purcase order against a cost object generates a co''it'ent
ite' on te cost object. Co''it'ent 'anage'ent is activated at
controlling area level3 it is con!ir'ed in te cost object 'aster data. For TE commitment management s$ould *e acti"ated for all t$ree cost o*/ects: cost centre
internal order maintenance order4
T$e commitment item is cleared '$en t$e goods receit is osted and relaced 'it$ an actual
item4
Agenda
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Agenda
Master Data Cost Element Accounting
Cost Center Accounting Acti"it( T(es
Functions for all master data Creating Time-Deendent !aster Data
Collecti"e Processing
Transaction-based Posting Cost Center Planning
Commitment Posting
Actual Postings
Period End .Closing
C# line item reosting
Reporting
Cost Center Accounting
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Cost Center Accounting
Actual postings
Integration 'it$ Purc$ase to a(
Integration 'it$ Plan to roduce Acti"it( allocation 6Production cost centre7
#"er$ead allocation 6#"er$ead cost centre7
Process order confirmation 6Production cost centre7
Integration 'it$ !aintain to settle Acti"it( allocation 6!aintenance cost centre7
#"er$ead costs 6#"er$ead cost centre7
!aintenance order settlement 6!aintenance order cost centre7
Integration 'it$ #rder to Cas$
Automatic cost assignment Currenc( differences rounding differences
Pa(ment differences
PPK 6Purc$ase rice "ariance7 and etc4
Cost Center Accounting
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Cost Center Accounting
ou al'a(s ma,e statistical ostings to t$e pro!it center 4 Integration
'it$ Plan to roduce
True postings can *e rocessed and can *e allocated or settled 'it$
ot$er controlling o*/ects4 #nl( one can *e true4
Statistical postings are onl( used for information uroses4 ou can
ma,e as man( statistical ostings as (ou 'is$4
Cost Center Accounting
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g
ou can anal(se statistical postings to cost centers in t$e Cost
centers: Actual/Plan/Variance reort 6scroll do'n in t$e reort74
ou can onl# assign one object t#pe to eac$ osting ro'4 T$is means
t$at (ou cannot ost t$e same transaction ro' to more t$an one costcenter or order and so on4
Cost Center Accounting
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g
Revenues can onl( *e osted as true ostings to a rofita*ilit(
segment sales order sales ro/ect or to a true order t$at can
$a"e re"enues4 Re"enue ostings to t$e rofit center are
statistical t$e same as for cost ostings4
Re"enues can also *e recorded as statistical "alues on cost
centers4
Agenda
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g
Master Data Cost Element Accounting
Cost Center Accounting Functions for all master data
Creating Time-Deendent !aster Data
Collecti"e Processing
Transaction-based Posting
Cost Center Planning Commitment Posting
Actual Postings
Period End .Closing
Cost Reosting
Reporting
Period-End Closing ) Periodic Allocations
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TE re4uire'ents !or periodic cost allocations via c#cles 5periodic
reposting" assess'ent" distribution" activit# allocations6 still need
to be con!ir'ed Activit# t#pe allocations used b# TE posted upon con!ir'ation o!
Maintenance orders and Process orders.
Reposting o! costs T$e TE design does not allo' t$e reosting of Periodic Reosting 6"ia T-
code &);; or &)
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Cost centre reporting
Master data
&S;= - Cost Centers: !aster Data Reort &A2= - Cost Elements: !aster Data Reort
Transaction data &S); - Cost Centers: Actual ine Items
&S)2 - Cost Centers: Commitment ine Items
&S)P - Cost Centers: Plan ine Items &S)5 - C# Documents: Actual Costs
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(eedbac7
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In order to imro"e t$e training could (ou lease $el us $el (ou *( gi"ing us (our
$onest and constructi"e feed*ac,4
2otes !ro' trainer * Par7ing 8ot
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