HAND CO-CEP 模块培训资料 管理会计-成本要素会计.ppt

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HAND CO-CEP 模块培训资料 管理会计-成本要素会计 SAP Controlling Cost Element Accounting 内容安排 第一章 R/3财务与成本控制关系概述 第二章 R/3成本控制模块概览 第三章 成本要素会计的主数据 第四章 应计成本计算 第五章 统驭分类帐 第六章 R/3信息系统介绍 第一章 R/3财务与成本控制关系概述 章节内容： - R/3系统的财务与成本控制的关系 - 成本控制在企业运作中的作用 - R/3系统中成本控制模块的组成 R/3财务系统概览 EIS 企业管理 报表合并 预算 EC TR CO FI 资本预算 准备 IM 利润中心 现金管理 金库管理 市场风险管理 基金管理 总帐 法人报表合并 应收帐 应付帐 资产管理 预算 间接成本控制 基于活动的成本 产品成本 赢利分析 预算释放 执行 SD MM PP QM PM HR CO TR PS WF IS FI SAP R/3 内部 会计 保险 税务 机关 股权所有者 执法机关 银行 审计 杂志 , 媒体 财务 分析 行政管理者 行政管理者 经理 经理 雇员 雇员 主计长 主计长 董事会 董事会 外部和内部会计 会计报表 ................... ................... ::::::::::::::::::: 会计报表 ................... ................... ::::::::::::::::::: 外部会计 内部会计 内部会计 灵活 灵活 标准 标准 税务 审计 IAS GAAP GOB 银行 标准与灵活 报表需求 外部会计 内部会计 内部会计 外部报表 成本 中心报表 利润中心 报表 计划 作业价格 产品成本 报表 损益表 ( P&L) 平衡表 现金 流量 表 留存 收益表 内部报表 内部报表 利润中心会计 CO 财务会计 FI IAS GAAP GOB 外部会计 管理控制 FI 和 CO : 地区 客户群 产品, 成本目标 成本中心, 流程... 管理会计分摊成本和 分配收入 费用管理 生产成本 利润分析 EC- PCA 产品组 业 务 流 程 观 点 本年以来我负责的部门是否超出业务预算? ? ? 本月新产品毛利 是多少? ? ? 本月部门甲的直接 成本是多少? ? ? 上月我市场部成本 是否高增值的? ? ? 获 利 分 析 策略 间接/直接成本 责任 第二章 R/3成本控制模块概览 章节目的： -介绍成本控制模块的组织结构及相互关系 -明确成本控制中各子模块的作用 R/3 系统中映象企业组织结构 企业 公司 事业单元 业务运做地点 R/3 系统 经营范围 成本控制区域 公司代码 事业范围 业务运做区 R Financial Accounting Financial Accounting FI 公司代码 Profitability Analysis Profitability Analysis 利润中心会计 EC- PCA 经营范围 CO PC 成本控制范围 LO 工厂 公司代码 业务范围 CO CEL 组 织 单 元 CO PA CO OM R 组织单元的分配 Financial Accounting Financial Accounting FI 公司代码 Profitability Analysis Profitability Analysis 利润中心会计 EC- PCA 经营范围 CO PC 成本控制范围 LO 工厂 每个成本控制范围可以 包含一个或几个公司代码 0,1 or n 1 or n 公司代码 业务范围 CO PA CO OM R 一一对应的分配关系 FI Profitability Analysis Profitability Analysis 利润中心会计 EC- PCA 经营范围 CO PC 成本控制范围 1000 公司代码 1000 货币: RMB 会计科目表: 1000 货币: RMB 会计科目表: 1000 CO PA CO OM R 多对一的分配关系 FI Profitability Analysis Profitability Analysis 利润中心会计 EC- PCA 经营范围 CO PC 成本控制范围 1000 公司代码1000 公司代码 2000 货币: RMB 会计科目表: 1000 货币: $ 会计科目表： 1000 国家科目表: INT 货币: RMB 会计科目表: 1000 CO PA CO OM 成本控制范围内的货币 企业集团级的 成本控制范围 会计科目表 Account: Salaries Account: Salaries Operative: 430 000 Operative: 430 000 Account: Salaries Operative: 430 000 Local: 500 000 Account: Salaries Operative: 430 000 CO "工 具 箱" 成本中心 利润 中心 生产 成本 CO 获利分析 作业 成本 内部 定单 CO 集 成 模 式 成 本 要 素 成 本 中 心 计 算 Control l ing Area Profit Center 成 本 对 象 获 利 分 析 段 内部定单 项目管理 过 程 CO- PA 帐 单 CO- PA 利 润 要 素 计 算 EC- PCA . . . 资 产 表 CO- CCA CO- CCA CO- ABC CO- OPA CO- ABC CO- PC AA 劳动力 物料 确认 外部 采购 FI HR 权益 AM PM PP MM SD R CO的构成部分 利润中心会计 生产成本控制 间接成本控制 CO OM CO PA 获利能力分析 l 各个部门的工作效率如何？ l 每个部门的成本有多高？ 各个部门如何控制其预算？ l 如何优化内部流程？ 如何控制我们的间接费用？ EC- PCA CO PC CO CEL 在企业中产生哪些成本 ? 成本要素会计 产成品包括哪些 制造成本？ 可以从单独的市场段获得多少利润？ 每个业务部门能够 取得多大的利润？ 费 用 控 制 FI 财 务 会 计 资 产 管 理 AM 总 帐 帐 户 成 本 中 心 项 目 内 部 定 单 物 料 管 理 MM HR 人 力 资 源 R 费 用 控 制 利润中心会计 生产成本控制 间接成本控制 获利能力分析 费用订单 成本 中心 作 业 EC- PCA CO PC CO PA CO CEL 成本要素会计 次级成本要素 收入要素 初级成本要素 CO OM 流 程 第三章 成本要素会计的主数据 章节内容： - 成本要素主数据介绍 - 创建成本要素主数据 - 主数据组的定义 成本要素会计与成本中心会计中的主数据 成本要素 成本中心 作业类型 统计指标 主数据 业务数据 评 估 行项目 总计值 初级成本要素（Primary cost element）： 在FI中与成本会计相关的费用在CO中纪录为初级成 本要素，初级成本要素要求有指定的成本对象，如 成本中心、内部订单，这样，在FI中记帐的 成本将 会立刻反映到CO，在费用分配时反映为发送方和接 收方的费用科目。 次级成本要素（Secondary cost element）： 仅在CO中使用，它们没有相应的FI总帐科目，并且仅 在CO中定义。在费用分摊时反映为发送方和接收方的 费用科目。 会计科目表 例: 国际性的会计科目表 初级成本 要素 5 6 次级成 本要素 次级成 本要素 成本控制 收入要素 0 1 2 3 Current financial assets and short- term capital 4 Non- opera- ting costs, revenue Material inventory 财务会计 Expense accounts 7 8 9 Finished and semi- finished products Closing 财务会计 Revenue / inventory changes / current internal activity R 成本&收入要素帐户 间接成本控制 生产成本控制 成本中心会计 费用订单 会计 成本对象 CO 获利能力段 基于作业 的成本控制 获利能力分析 利润中心 会计 利润中心会计 PrCtr PrCtr 1 1 PrCtr PrCtr 3 3 PrCtr 2 PrCtr PrCtr 4 4 PrCtr PrCtr 5 5 成本 & 收入 要素帐户 回答问题: 产生那些成本? 自动创建成本要素 缺省设置 起始科目 截止科目 Cat. 短文本描述 400000 415000 01 初级成本要素 . . . 510000 42 分摊成本要素 创建基于时间的主数据 01 Jan . . . 01 Jul . . . 自有效 01 Jan . . . to 成本中心 1000001 30 Jun . . . 31 Dec . . . 分析期间 : 成本中心管理者 - - 张XX 李X 31 Dec . . . 主数据组 成本要素 成本中心 作业类型 统计指标 职工 工资 奖金 船只调配中心 F1 F1 F2 F2 F3 F3 工时 PHR1 PHR1 PHR2 PHR2 雇员 临时员工 正式员工 . . . . . . . . . . . . . . . 练习一、 创建初级成本要素 练习二 、创建次级成本要素 练习三 、由FI过帐到初级成本要素 章节练习 练习一、创建初级成本要素 （1）路径：财务会计-->总分类帐-->主记录-->单个处理-->集中地 总帐科目：55010010XX 公司代码：1000 带参照创建 参照科目：5501001000 （2）路径：会计-->控制-->成本要素会计-->主数据-->成本要素-->单个处理-->创建初级成本要素 成本要素： 55010010XX 生效日：2002/01/01 至 2002/12/31 （3）成本要素类别：1 （4）保存退出 练习二、创建次级成本要素 （1）路径：会计-->控制-->成本要素会计-->主数据-->成本要素-->单个处理-->创建次级成本要素 成本要素：65010010XX 生效日：2002/01/01 至 2002/12/31 （2）输入成本要素名称 成本要素类别：41 （4）保存退出 练习三 、由FI过帐到初级成本要素 （1）在总分类帐中输入在科目55010010XX发生的一笔费用金额、对方科目不限，记录凭证编号及成本中心编号 （2）在总分类帐中查询该凭证 （3）在凭证概况状态下点击环境下的会计核算凭证 记录成本会计凭证编号并双击该行显示CO凭证 应计成本 应计成本 附加成本： 在财务中没有等价科目 支出成本： 在财务中有不同的等价科目 例如: - 管理工资 - 应计租金 - 利息 例如: - 减值准备 - 应计利息 - 风险预估 例如: - 应计休假津贴 - 保险费 - 扣除额 例如: - 应计利息 - 应计物料 其它数量单位 其它价格单位 其它年度结算 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 12,000 12,000 12,000 12,000 .... .... .... .... .... .... .... .... 1200 1200 1200 1200 .... .... .... .... .... .... .... 14,400 工资成本 应计休假津贴 (工资的10% ) 应计成本对象 期间 应计成本对象和实际产生的成本 - 1200 - 1200 - 1200 - 1200 - 1200 - 1200 + 15,000.- - 1200 + 600 01 02 03 04 05 06 . . . 12 Balance: 定期应计成本计算规则 支付休假津贴: 15,000 应计成本: 成本要素法 定义成本要素法 应计成本对象 成本要素 434000 (应计奖金) 应计订单 “应计奖金" 计提费率 计划 10% 实际 10% 计算基础 420000 职工工资 421000 临时工工资 间接成本表 Row Base Overhead Name From To Credit 10 i-B1 职工工资 20 i-B2 临时工工资 30 iZ1 应计奖金 10 20 E1 40 50 . . . . . . . . . . . . . 应计成本计算: 目标=实际法 计划 成本中心 4310 作业类型 PHR 100 hrs Cost / activity 481000 dependent Var. Fxd 500.- 500.- 成本要素类型 04 作业类型 PHR 90 hrs (开工率 = 90%) Target Actual 481000 950.- 应计成本计算后 成本中心 4310 Plan Target Actual 481000 500.- 500.- 950.- 950.- 实际 第五章 统驭分类帐 章节内容： - 统驭分类帐含义 - 统驭分类帐的结构 - 统驭分类帐过帐 - 统驭分类帐报表查询 统驭分类帐 ... 导航工具 总分类帐 统驭分类帐 成本控制 001 002 001 002 001 002 公司代码 业务范围 统驭过帐 统驭帐报表 /成本分析 R FI与CO间的统驭计算 利润中心会计 间接成本控制 财务会计 成本要素会计 EC- PCA CO OM CO CEL FI 费用科目 清帐科目 100 100 清帐科目 费用科目 100 100 $ 100 发送者 接收者 关系: 成本要素 公司代码 业务范围 功能范围 公司代码 1000 公司代码 2000 在公司代码1000 下的成本中心 在公司代码2000 下的成本中心 成本控制范围 统驭分类帐结构 科目 公司代码 业务范围 成本要素细分 对象类型 对象级别 功能范围 科目 公司代码 业务范围 成本要素细分 对象类型 对象级别 功能范围 处理事物 借贷标志 成本控制范围货币 公司代码货币 集团货币 数量 业务对象 业务伙伴 统驭过帐 Company code: Object class: Company code: Transaction: Debit/Credit: Value: 0001 Overhead 001 Reposting C $500- 0002 Overhead 001 Reposting D $500+ Receiver overhead Sender overhead 损益科目: 内部重过帐 500 500 500 500 帐户确定 $500 $500 统驭分类帐 总分类帐 清帐科目 公司代码 1000 公司代码 2000 统驭过帐 l 有选择地统驭过帐 公司代码 1000 2000 2000 1000 伙伴公司代码 2000 2100 2300 2000 业务范围 1000 1000 1000 1000 CElem 420000 400000 611000 400000 Amt . 500.- 200.- 150.- 300.- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . l 执行全部统驭过帐 统驭分类帐报表 差别 (例如成本重过帐) OK OK 总分类帐 FI FI CO CO 统驭分类帐 公司代码1000统驭分类帐 Account FI CO Balance 400000 200000 150000 50000 50000 415000 500000 500000 0 练习一、 在CO中创建成本控制凭证 练习二 、进行FI-CO统驭调整 章节练习 练习一、在CO中创建成本控制凭证 （1）路径：会计-->控制-->成本要素会计-->实际记帐-->手动成本重过帐-->输入 屏幕变式：成本中心 CCtr(旧)：1000001 成本要素:5501001000 金额:XXX CCtr(新)：6000001 （2）记录左下角显示的CO的凭证号码 （3）保存退出 练习二、进行FI-CO统驭调整 （1）路径：会计-->控制-->成本要素会计-->实际记帐-->带FI统驭 （2）点击过帐参数 凭证类型：SA 回车 （3）执行 显示需调整的CO凭证行项,查找练 习一所做CO凭证行项目 （4）重复前述步骤,并取消测试运行后选取CO凭证 行项目执行调整 （5）在总帐凭证查询功能中查询生成的调整凭证 第六章 R/3信息系统介绍 章节内容： - 成本控制的报表系统 - 报表树 交互式的信息系统 Cost Elements Actual Cost Cost Elements Actual Cost Plan Cost Plan Cost Var.(abs.) Var.(abs.) Var. (%) Var. (%) 400000 Material consum. 400000 Material consum. 100,000.- 100,000.- Line items 400000 100,000.- USD FI Document 40 FI Document 40 400000 Material consum. 400000 Material consum. 100,000.- 100,000.- 50 50 113100 Bank 113100 Bank 100,000.- 100,000.- 报表树 成本中心会计 计划 / 实际比较 成本中心: 实际 / 计划 范围: 成本中心 范围: 成本要素 附加特性 附加指标 实际 / 实际比较 目标 / 实际比较 - - + + + + + + + + 标准报表 Plan/Actual Target Var. (abs) 30,000 35,000 5000 70,000 60,000 10,000 100,000 95,000 5000 Cost elements / Cost centers 4110 4130 *Service cost centers 4210 *Shop floor area . . . 范围: 成本中心 成本中心: 实际 / 计划 / 差异 成本中心: 实际 / 计划 / 承诺. 范围: 统计指标 行项目报表 Cost Center CElem Actual Currency 4110 613000 1000.- USD 4110 613000 50.- 4110 613000 630.- 4120 410000 1320.- 4120 415000 69,000.- 4130 415000 71,000.- 4130 Manager Cost Center Actual Hoffer 4110 Conradi 4110 Wang 4110 . . . . . . . . . 章节练习 （1）路径：会计-->控制-->成本要素会计-->信息系统-->成本和收入要素会计的报表-->凭证显示-->管理会计凭证：实际成本 凭证编号：输入已经记录的CO凭证号码 显示变式：1SAP （2）路径：会计-->控制-->成本中心会计-->信息系统-->成本中心会计的报表-->计划/实际比较-->成本中心：实际/计划/差异 成本控制范围：1000 会计年度：2002 从期间 4 到期间 4 成本中心编号为前面已经记录的成本中心号码 （3）双击55010010XX的发生额 选择实际行项目查找自己输入的费用凭证 ·       财务会计 (FI)是 直接针对外部的信息需求, 例如股权所有者或税务机关, 而控制 (CO) 是用于组织的内部管理.   ·       为达到特定目标,财务会计根据与目标有关的现有指导准则编制不同的平衡表以反映最优评价;相反,控制则试图确定组织内的真实成本和实际状况以作为管理决策的基础.   ·       控制是用及时的、面向过程、 基于资源的事务处理记录为其特征的.   ·       控制范围可大可小，能伴随组织的发展而一步一步增长,或者通过的组织单元而扩大到其他部分.   ·       在 SAP R/3 系统中的控制可以用于实际反映所有当前成本控制方法.   ·       不同方法之间的差别主要在于所需的计划以及在 “上层” 费用分配方法中所采用的特定分配方法. 根据所需的成本控制信息内容, 将在SAP R/3 系统中选用和解释相应的方法. * 只有极少的会计信息是单单为财务会计收集的.大多数对组织重要的外部信息也同样作用于准备附加信息的内部会计.决策者需要外部的以及内部的会计信息用于管理决策,以便充分适应市场的挑战.  * 外部会计是直接 “对外” 并且由传统和法律严格约束以确保可比较性. 因此大多数组织以相同的一般 方式描述它们的财务会计. 复式记帐原则, 损益平衡表方式, 期间基础的会计在大多数国家使用, 这 意味着在这些国家的财务会计相似. * 相反, 内部会计纯粹用于内部目的并且服务于组织的控制和管理. 它不依赖于外部规章并且可以按 照公司领导确定的路线来设置. 因此内部会计的软件解决方法必须非常灵活以满足各种不同的需求.    * 然而, 内部和外部会计两个独立会计系统联系非常紧密. 但是, 它们都使用不同的方法, 解释选项, 和处理值方式, 以便支持不同的决策过程. * 外部会计是指财务会计. * 内部会计是指管理会计, 成本会计, 或成本和收入控制.   * The R/3 System application component Controlling (CO) contains all accounting functions necessary for effective controlling. If an organization divides accounting into internal and external viewpoints, CO represents internal accounting because it provides information for managers - that is, to those who are inside an organization and who are charged with directing and controlling its operations. CO includes cost and revenue accounting and, together with the Enterprise Controlling (EC) application components Profit Center Accounting (EC-PCA) and Executive Information System (EC-EIS), covers all aspects of American-style managerial accounting. It offers all controlling opportunities without being limited to legal requirements. * In FI you will create your financial statements, like the balance sheet and the P&L-statement. This external reporting has to be according to standards or accepted accounting procedures like GAAP or IAS. * The operating concern is an organizational unit representing a particular structure or segmentation of the market. The operating concern is the highest level of reporting within the Profitability Analysis (CO-PA) application component. * The controlling area structures the organization‘s managerial accounting in Controlling. A controlling area represent a closed system for cost accounting purposes. All internal allocations refer exclusively to objects in the same controlling area. * The company code is an independent accounting entity in FI. It is the smallest organizational unit for which a complete self-contained set of accounts can be drawn up for purposes of external reporting. The process of external reporting involves recording all relevant transactions and generating all supporting documents for financial statements such as balance sheets and profit and loss statements. * The business area is an organizational unit of financial accounting that represents a separate area of operations or responsibilities within an organization. Financial accounting transactions can be allocated to a specific business area. Business areas may be used in FI to create internal balance sheets and income statements. * The plant is an organizational unit within Logistics, serving to subdivide an enterprise according to production, procurement, maintenance, and materials planning aspects. It is used in Materials Management, Logistics, and Production Planning and Control. A plant is a place where either materials are produced or goods and services are provided. * Alongside these organizational units, the client is a technical subdivision, a self-contained unit, in an R/3 System. Client-level data are shared by its organizational units. * Since the R/3 System is a fully integrated system, the organizational units must be assigned to each other across applications. Because of the cross-application relationships, the external and internal accounting organizational units should be defined concurrently and have to be assigned to each other. * After creating the controlling area and the operating concern you define the assignment of each other. You can assign several controlling areas to an operating concern to analyze them together in the operating concern. * Company code and controlling area can be combined with each other in different ways to depict different structures in your enterprise. If the financial accounting and cost accounting perspectives are the same, you can assign one company code to a controlling area. By assigning multiple company codes to a controlling area, you can perform cross-company-code cost accounting. * The Profit-Center Accounting is done within a controlling area. The complete values flow in CO is projected as a statistical posting to Profit Center Accounting. * The plant is assigned through a valuation level to a company code and thereby to a controlling area as well. You can assign no,one, or several plants to a company code. * After completing Customizing in the R/3 System, you may no longer change the existing assignments.   * This illustrates a structure in which company code is equivalent to controlling area. In this case, the financial accounting and cost accounting perspectives are the same. The controlling area adopts the currency, chart of accounts, and fiscal year variant of the assigned company code. * You can use the following three currencies in Controlling to perform evaluations in the information system: Controlling Area Currency ·       Cost controlling is performed using the controlling area currency. In this case it is carried over from the company code currency. Object Currency ·       An Object currency is defined for each account assignment object in CO. The object currency defaults from the company code of the account assignment object. If the company code = Controlling area, you are free to specify different currencies for the object currency of the account assignment objects. Transaction Currency ·       The currency in which a document is posted to CO is the transaction currency. * You have to use the same chart of accounts in Controlling and in the assigned company code. * The fiscal year variants in the company code and the controlling area must have the same number of posting periods, it can only vary in the number of special periods. * By assigning multiple company codes to a controlling area, you can perform cross-company-code cost accounting. You can make allocations in CO that refer to more than one company code. * In cross-company-code accounting, you assign the currency, the chart of accounts and fiscal year variant to the controlling area. * In cross-company-code cost accounting, the controlling area and company codes may possess different currencies. You can define a controlling area currency equal with one of the company code currencies or use an additional currency in CO. * For your evaluations you have still three currencies: Controlling area currency Company code currency ·       In cross-company-code cost accounting, the object currency defaulted from the company code currency may not be modified. Transaction Currency ·       The currency in which a document is posted to CO is the transaction currency. * It is possible to use unified cost accounting when some of the companies within an organization are required to provide country-specific reporting for external accounting. The companies within the organization have to use the same operating accounts, which may be linked to country-specific accounts via the alternative account number field on the account master record. * The fiscal year variants assigned to company code and the controlling area can only differ in the number of special periods.   *   You can use the following currency types in Controlling: ·       Controlling area currency ·       Object currency ·       Transaction currency *   You can use these currencies for reports in the information system. *   In cross-company-code cost accounting, the controlling area and company codes may possess different currencies. The company code thereby passes on its currency to the CO account assignment objects, meaning that the object currency in the controlling area may no longer be used everywhere. *   After completing Customizing in the R/3 System, you may no longer change the existing assignments. *   The controlling area adopts the chart of accounts of the assigned company code. In cross-company-code cost accounting, the controlling area and all assigned company codes must use the same chart of accounts. *   Using country-specific charts of accounts is possible nevertheless, in order to achieve a unified base for meeting country-specific requirements for external accounting. The connections between charts of accounts and country-specific charts of accounts use alternative account numbers. * How do we rein in our overhead costs? In many organizations, overhead costs have taken a huge upward jump, including costs which the organization cannot assign directly to either products or services. While production areas often display great progress in controlling costs and optimizing processes, overhead continues to display little cost transparency. Overviews and allocations of overhead costs are supported by the following three application components in Overhead Cost Controlling (CO-OM). * Are our responsibility areas actually working efficiently? Cost Center Accounting (CO-OM-CCA) examines where overhead costs arise within the organization. You can assign the costs from organizational sub-areas to their exact causes, with a wide variety of allocation methods to choose from when allocating amounts and quantities. In particular, activity accounting permits allocation of a great many of those costs which would not be normally assigned to products. * How high are the costs of our organizational measures? Do they remain within their budgets? Overhead Orders (CO-OM-OPA) gathers and controls costs according to the measures taken in the organization. You can assign budgets and arrange that their requirements are monitored by the R/3 System. * How can we optimize processes within our organization? Optimizing business processes treats not only the goals of individual divisions, but those of the entire organization. In recent years, monitoring of functions and products has been joined by control of business processes spanning organizational boundaries. The functional view on your organization is complemented by a cross-functional, process-oriented view. CO-ABC gives you both a powerful management tool for improving your business process performance as well as an information base for your strategic decision making process. * What costs occur within our organization? Cost Element Accounting (CO-OM-CEL) indicates which costs and revenues have occurred and is used for reconciliation of cost controlling with the Financial Accounting (FI) module. * Overhead costs are costs which cannot be assigned directly to the production of goods or services. You assign all overhead costs to the locations where they occur or to the actions leading to their creation. In Overhead cost controlling you can answer the questions listed one page before. You have to plan, record and analyze the costs on appropriate objects. * In order to record, distribute, and allocate the operational expense of an enterprise on a costing basis, cost elements are created. They are used to classify the consumption of production factors used by an organization. * The cost center represents a separate location of cost occurrence within a controlling area. The definition can be based on functional requirements, allocation criteria, activities or services provided, physical location, and/or area of responsibility. * The activity type defines the various activities produced or supplied by a cost center. Activity inputs from one cost center to other cost centers, orders, or business processes represent utilization of the cost center's resources. Valuation of the activity quantity takes place with a price calculated on the basis of business or managerial aspects. * The business process gathers together sequences of activities within an organization across cost center boundaries. It can be used to structure organizational processes according to function. * Overhead orders are used to plan, collect, and analyze costs of an organizational action (measure). * The different CO objects support multiple methods developed by SAP for allocation of values and quantities, each according to the managerial accounting function of the object in question. * At the end of the period, the R/3 System compares plan costs as adjusted by the operating rate (target costs) with the corresponding actual costs. You can analyze the resulting target/actual variances as to their causes and use the analysis as a basis for further management measures within CO. * Overhead Cost Controlling distinguishes between master data and transaction data. Ÿ   Master data contains information that is used in the same manner for similar objects and remains unchanged over a reasonably long period of time. Ÿ   Transaction data is short-lived and is assigned to master data. * Cost elements indicate which types of costs occurred. Cost elements are defined as primary or secondary. Ÿ   Primary costs arise from the external activities of the organization. Ÿ   Secondary costs arise from the internal flow of costs within the organization. * Cost centers indicate where the responsibility areas that generate and influence costs are. * Activity types categorize production and service activities provided by a cost center to the organization and are used for allocating costs of internal activities to the cost originators. * Statistical key figures, which are values describing a cost center, are used as a basis (tracing factor) for allocations (distribution, assessment, and so on) and for performing key figure analysis. * Starting with release , you can add user-defined additional fields to the master data for cost elements, cost centers, activity types, and business processes (CO-OM-ABC).   * The chart of accounts records all General Ledger (G/L) accounts from Financial Accounting. * From the cost controlling viewpoint, a circular system exists because the expense and revenue accounts in Financial Accounting correspond to primary cost and revenue elements in Controlling and the FI module passes on postings in realtime to CO-OM-CEL. * Additionally, exclusively within Controlling, you create secondary cost elements to record internal flows of values, such as those found in internal activity allocation, assessment, and settlement transactions. * Cost and Revenue Element Accounting (CO-OM-CEL) is part of the Overhead Management component group. It provides the structure for assignment of CO data through the classification of transaction line items according to the nature of the cost or revenue being posted to a given controlling object (. cost center, internal order, etc.). * The cost flows in CO can lead to the need for reconciliation between internal and external accounting in certain cases. Cost and Revenue Element Accounting is the CO component providing functionality that supports this possible requirement.   * You can create cost elements automatically. With default settings you can enter the cost elements and cost element categories. * Primary cost elements are created only if the corresponding G/L accounts exist in the chart of accounts. The R/3 System takes the cost element name from the G/L account master data in FI, but you can change the name in CO. * Secondary cost elements must possess an explicit entry. The name is taken from the cost element category. * The cost elements are created with the aid of a background session. * Master data for cost centers, cost elements, and activity types may be stored as time-based. Changes to master data can be made for any time period (validity period), and the historically relevant information is maintained for each specified period. This means that multiple database records for a single master record may be maintained. In the above example, the Person in charge field is time-dependent, allowing you to identify the different cost center managers throughout the life of the cost center. * You can indicate whether certain fields are time-based or not in Customizing. Certain fields, such as the assignment of a cost center to a company code, business area, or profit center are defined by SAP to be time-dependent and cannot be modified. Since time-dependent data storage can result in large volumes of data, you should define only important fields as time-dependent. * The assignment of the cost center to the standard hierarchy area is a time-independent field. This means that, if the assignment is changed, historical as well as current cost center information will be reported based on the current assignment. This ensures comparability across reporting periods. * If you want to extend the validity period of an existing master data record, use master data maintenance to create a master data record for the affected extension period. You can use the existing master data record as a reference and thereby avoid repeatedly filling out the master data fields. * With master data groups, you can summarize or group the four types of master data in CO-OM-CCA for use in analysis, planning, and allocations. * You use these groups for processing multiple master data records in a single transaction, such as during planning or in reporting. For example, you can enter a plan for all the cost elements used by your cost center by specifying the appropriate cost element group. Or, you can produce a report summarizing the results for all the cost centers that you manage by specifying your cost center group. * You can create a hierarchical structure using the master data group function. Master data is assigned to the lowest level groups, which are then rolled up into higher level groups. The R/3 System validates that a value (cost center, cost element, activity type, or statistical key figure) is represented only once in the structure. You can create as many hierarchical groups as are required to support your business. * The cost center standard hierarchy is a special type of cost center group. All cost centers in a controlling area must be assigned to the standard hierarchy. Parallel to the standard hierarchy, you can use group maintenance functions to create as many alternative cost center hierarchies as necessary. *   Organizational expenses are often allocated differently in Financial Accounting (FI) than in Controlling (CO). *   In order to avoid cost fluctuations in Cost Center Accounting (CO-OM-CCA), irregularly-occuring expenses should be allocated based to time and origin to the months in question. This even distribution of an irregular expense is termed imputed cost calculation. *   In the R/3 System, you can deal with imputed costs in CO for cost centers (cost centers/activity types). Along with imputed cost calculation, other costs such as additional costs can be included in cost accounting. *   Use the cost element method to determine imputed costs on the basis of an overhead percentage rate for a base cost element. *   The advantage of this method, when compared with imputed cost calculation using continuous posting to FI, is that imputed costs are determined on the basis of actual costs. *   The cost element method is useful, for example, in imputed cost calculation of non-wage costs such as vacation bonuses. *   In imputed cost calculation, the amounts of the imputed costs are debited to the cost centers. Simultaneously, an imputed cost object defined by you (cost center or internal order) is credited. The effective actual costs are also posted on the imputed cost object in order to calculate,analyze,and allocate any balances between expenses from FI and imputed costs from CO. *   The cost element method uses a separate cost element category (3 = Imputed cost element/overhead), meaning that the cost element is used to post cost center debits and credit object credits.   *   The cost element percentage method requires a surcharge layout. The following rules for imputed cost calculation must be stored there: For which cost element(s) should surcharges be levied? Under which cost element should the surcharge be posted? How high should the surcharge percentage be? Which imputed cost object should be credited? *   The surcharge layout connects all parts of the cost element percentage method. All the necessary data can be maintained in the layout. *   By using dependencies you have the option of determining the conditions under which a surcharge is calculated for a cost center. For example, you can post different surcharges to different cost centers depending on the cost center type. The dependency is assigned to the surcharge key. You can create user-defined dependencies to join the standard SAP R/3 System dependencies.     *   The target=actual method is used for imputed cost calculation of activity-dependent costs. Activity-dependent primary costs are planned in actual using an imputed cost element, and the R/3 System calculates the target costs automatically on the basis of the operating rate. These target costs are set in the actual value fields in imputed cost calculation. *   If the imputed costs are activity-independent, you can use the plan=actual method, where plan costs are set in the actual value fields. *   As in the cost element method, an imputed cost object (cost center or order) collects the credits. In Customizing, you need to define only the credit object and validity period of the affected cost elements. *   The target=actual method uses a separate cost element category (4 = Imputed cost element/target=actual), meaning that the cost element is used to post cost center debits and credit object credits.   *   The graphic shows the structure of the totals records in the reconciliation ledger. *   The reconciliation ledger differentiates postings according to the following criteria: ·       Company code ·       Business area ·       Origin (subdivision of cost element) ·       Object type (cost center, order, project, and so on) ·       Object class ·       Functional area *   All objects in Controlling are assigned to an object class, either by the user or automatically by the R/3 System. Based on the assignment, the reconciliation ledger updates the data record of the objects in the object class during posting. This ensures a high degree of data summarization. *   In allocations, the fields are also included in the data record for partners (senders or receivers). This simplifies allocations between company codes, for example. *   In addition, records are updated according to the posted business transaction and according to debiting and crediting. *   Updating includes three currencies (controlling area currency, company code currency, and group currency) and quantities. *   Reconciliation ledger updates occur with each posting or, alternatively, during follow-up posting. * If you assign multiple company codes to one controlling area, you may need to reconcile postings between Financial Accounting and Controlling because of cross-company-code allocations. Use the reconciliation ledger for creating reconciliation postings to Financial Accounting. * If you use business areas in Financial Accounting, they are also included in Controlling. Cross-company-code allocations can be reconciled using the reconciliation ledger. * If you use functional areas to create a profit and loss statement using cost of sales accounting, the CO-internal postings resulting in a change of the functional area are also included in the reconciliation posting to FI. *   The graphic shows the structure of the totals records in the reconciliation ledger. *   The reconciliation ledger differentiates postings according to the following criteria: ·       Company code ·       Business area ·       Origin (subdivision of cost element) ·       Object type (cost center, order, project, and so on) ·       Object class ·       Functional area *   All objects in Controlling are assigned to an object class, either by the user or automatically by the R/3 System. Based on the assignment, the reconciliation ledger updates the data record of the objects in the object class during posting. This ensures a high degree of data summarization. *   In allocations, the fields are also included in the data record for partners (senders or receivers). This simplifies allocations between company codes, for example. *   In addition, records are updated according to the posted business transaction and according to debiting and crediting. *   Updating includes three currencies (controlling area currency, company code currency, and group currency) and quantities. *   Reconciliation ledger updates occur with each posting or, alternatively, during follow-up posting. *   Use reconciliation postings to transfer cross-company-code, cross-business-area, or cross-functional-area postings in CO to FI. You can automatically generate reconciliation postings in FI. *   You can make reconciliation postings at any time. However, you should ensure that the reconciliation postings are carried out after the last relevant CO posting. *   Note the following requirements for reconciliation postings: Ÿ   You must create adjustment accounts and clearing accounts in FI. Ÿ   You must assign adjustment accounts to business transactions, object classes, or a combination of both. *   When executing reconciliation postings, you can use auxiliary functions such as test runs and detail lists.     * Use reconciliation postings to transfer cross-company-code, cross-business-area, or cross-functional-area postings in CO to FI. You can automatically generate reconciliation postings to FI. * You have the option of executing all reconciliation postings or selecting individual cost flows from all the relevant cost flows appearing. To aid selection, a list provides you with a display based on the reconciliation ledger records. * You can make reconciliation postings at any time. However, you should ensure that the reconciliation postings are carried out after the last relevant CO posting. If you repeat reconciliation, the SAP R/3 System only posts the differences between the new CO values and the last reconciliation posting processed. * When executing reconciliation postings, you can select processing and posting parameters: ·       Process by controlling area or individual company codes ·       Execute all or selected reconciliation postings ·       Overwrite default posting date (last day of period) ·       Select document type ·       Use auxiliary functions such as test runs and detail lists. *   You can use special cost element reports to evaluate the reconciliation ledger. *   The reports can display Controlling and General Ledger results. *   You can evaluate the reconciliation ledger on a cross-application component basis and thereby identify which costs occurred. In doing so, you can make differentiated cost analyses based on object types, functional areas, object classes, company codes, or business areas. *   In the interactive information system, you can summarize and analyze all business transactions or selected ones only according to cost center/cost element, as an example. To do so, you can use the line item report and reports defined using the Report Painter. *   Every individual transaction is automatically summarized in totals records. This summarization takes place in the R/3 System according to cost center/cost element or cost center/cost element/activity type and therefore provides a quicker evaluation of the data. You can analyze the totals record data using the information system. You can, for example, analyze a line item using a line item report by selecting the line item from the totals report. Further, you can jump from the line item to the original Financial Accounting documents. *   You can use the report tree to select reports in the information system. The report tree is the central collection point and hierarchical outline of all the reports in a component. *   The report tree is a user-defined structure that can be called up from the current screen used in Controlling. The reports are filed in groups in the report tree. *   In addition to the standard R/3 System report tree, you can define your own report tree to which you can assign standard reports as well as ones you create yourself. *   Numerous reports are included with the standard R/3 System. You will find not only reports created using Report Painter, but also fixed report programs such as the line item report, the document display, the master data index, plan reports, and activity price reports. *   Use Report Painter to supplement the standard reports by custom (user-defined) reports. Report Painter provides ready-made report modules, such as row and column structures, to reduce unnecessary work. *   You can change custom reports created using Report Painter as well as the standard reports, modifying them online to meet your specific requirements. Among the several options offered in Report Painter, you can, for example, download the report to your PC (for example, formatted transfer to MS ExcelÓ), or set threshold values and variations which summarize reports at the group level while still offering navigation options within the groups to the individual object level. *   Use the line item report to select individual postings according to cost center/cost center group, cost element/cost element group, and posting period. *   The line item report functions as an itemization of actual costs or commitments based on the posting documents. The line items you select appear in a list. *   Numerous functions exist for analyzing line items. You can call up these functions online. *   In addition to the line item report, you can use the CO document display to evaluate original cost controlling documents. *   You can jump to existing original documents (for example, from FI) from the line item report and the document display. *   You can dynamically change the line item report and the CO document display in your structure. In addition to the delivered display variants and summary variants, you may create variants defined according to your requirements.