Cost Centers : Actual Costs PM AM FI MM CO Human Asset Financial Material Controlling resources managem. Accounting managem. Invoices Material issues Transfers . . . Purchase Cost allocations orders Periodic allocations Cost center . . . . . . Cost centers can be charged with primary and secondary costs. During entry of primary costs, the costs are transferred directly from financial accounting and collected on cost centers. You can charge these costs within cost accounting.

Entering Primary Costs Material Cost center 4410 issue 10 pc. aluminum pipe at $ 25/pc 400000 +$ 250 Invoice Cost center 2210 416000 Electricity: $ 2000 416000 +$ 2000 Primary postings originating in financial accounting and materials management always produce 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. If any assignments are made to cost centers, the System creates line items in the CO module. They 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 Costs Reposting Costs Receiver cost ctr 4120 - Sender cost ctr 2120 - Cost element 420000 - Amount + $ 2100 CO line items CO line items Totals Totals Sender cost center 2120 Personnel costs 420000 430000 $ 30000 Raw materials and auxiliary supplies 404000 $ 3000 . . . * Sender cost ctr * Cost element * Amount Cost Center Applic. -> Actual Postings -> Repost Costs Reposting costs serve to adjust errors that occurred during primary postings. Reposting costs shift primary costs to a cost center or order, while retaining the original cost element. The transfer transaction is documented by means of line items for the sender and the receiver.

Reposting Original Documents FI - Document # 10000262 40 417000 3200 $50 50 113100 -$50 FI CO CO-Document # 25000011 CE CC Cur 417000 3200 $50 # 25000156 Origin: # 10000262 From:3200 To: 3300 Reposting period 003 period 004 period close FI Cost Center Applic. -> Actual Postings -> Repost Costs With Line Items You can use a financial accounting document as a reference when reposting costs in CO. A line item must be reposted in full to other receivers. Partial repostings using the reference are not allowed. This function can be used, for example, if the posting period in accounting is already closed but a reassignment of costs in the CO module is necessary. The reference to the FI document enables you to access the original document in the report for the new receiver in CO.

Cost Center Applic. -> Actual Postings -> Activity Allocation Direct Allocation Of Activity Cost center 4430 Cost center 4420 Cost center 4410 Sender CCtr 613000 + $ 800 Date from 10 H activity Receivers input REP Quantity CO line items CO line items Totals record Totals record Cost center 4110 Activity type REP Fix. act. price $ 20 Vbl. act. price $ 60 613000 - $ 800 Work ticket Cost Center Applic. -> Actual Postings -> Activity Allocation Direct cost allocation passes primary and secondary cost center costs on to the object responsible for the costs. To allocate the costs, you enter the activity quantity together with the sender cost center, receiver cost center, and date. The System automatically determines the allocation cost element and the activity price from cost center planning. The sending cost center (4110) is credited the receiving cost center (4410) is debited. The total amount is calculated as quantity * (Fix. act. price + vbl. act price) This transaction is documented by means of line items on the sender and the receiver.

Entering Statistical Ratios Period 1 2 3 . . . 12 Employees 20 20 20 20 Meter reading 1300 current period Cost center 4110 Cost Center Applic. -> Actual Postings -> Statistical Key Figures A decisive factor when creating statistical key figures is the statistical figure type. Example: The statistical key figure "Employees" has been created with type 01, and is therefore treated as a fixed value. The statistical key figure "Meter reading" has been created with type 02 and is therefore treated as a totals value.

Purchase Order To Cost Center 11 pc. aluminum pipe at $ 25/pc Goods receipt 1 pc. at $ 25 Invoice receipt 1 pc. at $ 25 Cost center 4430 Cost elem. Act. Open Allotted 400000 $ 25 $ 250 $ 275 Using commitment management on cost centers, you can monitor the costs actually incurred, as well as the costs that will be incurred in the future. Requirement: commitment management is active.

Statistical Postings Entry Derivation of characteristics Booking true Costs: 100.- Stat. Order 40010 Cost Center 2330 Project 1.20.10 Revenue: 200.- Cost Center 2330 Profit Center P100 Profit Center P100 Profit. Segment X true statistical Cost Center Order Profit Center Project Profitability Segment An actual CO account assignment object must be given. In addition, any number of further statistical objects can be assigned to accounts. An object type can only be assigned to an account once per document row (only one field in the coding block). The profit center is always posted statistically. Account assignment on more than one actual object is not allowed, as a rule. The only exception is the account assignment on a cost center as an additional actual object. If this is the case, the posting will be updated on the cost center statistically. Revenues can only be assigned to a profitability segment, customer order, customer project, or revenue-compatible order. Revenues can only be updated on cost centers statistically.

Flexible Screen Variants for CO-postings Update according to user Screen variant Costs Revenues Int. cost allocation statistical ratios which fields position of fields fields for entry in detail screen CCtr Order CCtr/ CObj WBS KCCtr Business process Cost Center Config. -> Actual Postings -> Screen variants To make CO postings more user-friendly, you can define a template in a screen variant for entering data, and save it for a specific user, as required. The screen variant determines which fields are displayed for entry where the fields appear in the entry screen and in which of these fields you can make an entry.

Cost Center Config. -> Environment ->CO document no. range CO Document Number Assignment Transaction RKP1 Planning costs RKP2 Planning activities . . . KAZI Actual imputed costs RKIB Periodic transfers . . . Group Group " Periodic " Planning " allocations " Internal no. assign- Internal no. assign- ment range ment range External no. assign- External no. assign- ment range ment range Cost Center Config. -> Environment ->CO document no. range Actions which change an object (cost center, order) are classified in the R/3 system as business transactions. You must define number ranges for all business transactions which create CO documents. This is done on a controlling area basis. Similar business transactions can be combined into groups. You can assign internal and external number ranges to these groups.

Price Variance/Automatic Account Assignment Primary data - price variances COAr Year CostElem frm to %rate 1000 19 . . 410000 01 12 6,00 Automatic account assignment CoCd CostElem COarea Cost center . . . 1000 412100 1000 4120 Here you enter primary data price variances as percentages. When you post your costs, the R/3 system updates these costs and the price variance as a percentage of these costs. In automatic account assignment the R/3 system automatically assigns any postings of the cost element specified to your desired CO object (cost center, order).