Download - IMP TRN EU R2R AW3 Controlling Cost Center Accounting V2

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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Organize All Systems Into Struc 2

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,


5/43Organize All Systems Into Struc 5


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



Agenda



Cost Centers




Actual Postings

Period End .Closing

#"er$ead Allocations


Reporting



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




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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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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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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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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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


Cost Center Accounting Cost Centers




Actual Postings

Period End 4Closing

#"er$ead Allocations


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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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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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


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


Cost Center Accounting Functions for all master data

Creating Time-Deendent !aster Data



Actual Postings

Period End .Closing


#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






Actual Postings

Period End .Closing


#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



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


Cost Center Accounting Acti"it( T(es



Transaction-based Posting Cost Center Planning

Commitment Posting

Actual Postings

Period End .Closing


Reporting



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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



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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



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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



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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





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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