co-Cost center Accounting

1. Cost Accounting Concepts
1.1 Cost center
The cost center is the smallest unit of responsibility within the enterprise and is the specific recipient of each cost. Each cost center must be assigned to a node of the standard hierarchy when the cost center master data is created, and the standard hierarchy reflects the relationship between the cost center and the cost center, the cost center and the cost center group, the Cost center group, and the cost center group. Each node in the standard hierarchy represents a cost center group, and of course, in addition to the cost center group in the standard hierarchy, you can define the required cost center groups yourself outside the standard hierarchy based on business requirements.
For example: Since the cost center is focused on the fact that it does not form revenue that can be measured in monetary terms, generally we basically use each function as a cost center. such as finance, administration, personnel, security and other departments can be used as cost center management. Of course, the production shop is not the cost center. We can certainly answer that if we divide by cost accounting, we can be divided into productive cost centers and unproductive cost centers, that is, when we define the cost center category (Cost center category refers to the cost center configuration section). Note that the final balance of the productive cost center is zero, because the final period should be fully carried over to the product cost.
Q
Think: What to do if there is a balance at the end of the productive cost center.
At the end of the productive cost center there may be a cost center that absorbs excess or absorbs less (remember how to check it), and the old side suggests a one-time transfer to the cost of sales. I don't know which prawn has a better way.
1.2 Job types
The job type represents some form of production output by the cost center. Common examples of job types include hours of labor or minutes of machine time. The job type is used to allocate costs from the sender cost center to another co object, such as cost centers, internal orders, production orders, and so on, based on the number of job units that are in progress. The unit price is used to estimate the number of jobs. The advantage of job type assignment is that the quantity and value flow groups are together. The required number of jobs is specified in the process flow, which provides detailed cost control information on the product cost plan and on the cost object.
Job types represent a class of services or jobs that are provided between departments. such as IT services, road work can be defined as the job type, the master data is as follows:

Figure 1-1 Job type 1.3 job price
Define the nature of the cost center to provide services and perform functions to allocate costs to other cost centers. For example, a type of hourly wage is 50 yuan/hour. The price of the job type can be calculated automatically by taking advantage of the actual or planned cost of the cost center, and after the cost and job schedule are completed, the system calculates the job wage by dividing the planned cost by the planned job output quantity.
1.4 Statistical indicators

statistical indicators define measurable values that apply to cost centers, profit centers, internal orders, or processes. Examples include the total number of employees in the cost center, the number of minutes for long distance calls, the number of employees in the transaction cost center for vehicle repair, and so on. statistical indicators are actually the basis of cost allocation. The master data is as follows:

Figure 1-2 Statistical indicators master Data "figure" 1 refers to fixed indicators, for example, we fixed is 30 square, then 30, regardless of other factors influence.
"Figure" 2 is a cumulative indicator, such as fixed is 30 square, last year is 20 square, then 50 square, it is a cumulative value.
1.5 Cost center Fee plan

refers to a plan by cost center, cost element. Can be used as an indicator of evaluation, at the end of the month can be generated by the cost center, cost elements of the planned amount and the actual amount of the comparison report. When cost center planning is integrated with cost object control, you must be able to pass overhead cost management costs to product cost control. Because cost objects (such as production orders) cannot be assigned or evaluated by the receiver, overhead surcharges and job type assignments can be used to complete a transfer from overhead to cost management. 1.6 Cost Center Job volume schedule
Schedule the number of jobs by cost center, job type. As the base data for calculating the job price.
1.7 Functional Range
is the attribute collation for the corresponding expense account in each cost object.
1.8 Cost center Standard level
is the attribute collation for the corresponding expense account in each cost object.
1.9 Summary
Cost center master data is generally maintained from the front end of the user, but can also be maintained from the backend configuration side, the information in the master data can be maintained according to the time period, that is, in different time periods can have different values; (except statistical key indicators) Once the data is posted, it cannot be deleted. ; can be combined into different groups as needed.

Figure 1-3 Summary of cost center master data 2. Background configuration
CCA background configuration is very simple, just need to put some simple parameter adjustment can be, of course, we recommend the use of copy, in addition, it is recommended to use the system standard configuration parameters.
2.1 Activation of cost centers and standard hierarchies
First in the scope of cost control, costs centers is required to activate the state, while the hierarchy is required to specify, in the end what the level is what, haha, has been introduced before, remember? (See 1.8 content)

Figure 1-4 CCA configuration 2.2 Cost center category and functional range
Thinking: What is the scope of the function? Does not have any effect on the functional range.
When you set up a cost center group, you can associate a function area in the cost center main file Control page, so that you can set up functional areas to differentiate between expense attribution (such as sales department, Management Department, auxiliary production workshop, main production workshop, etc.) then when the cost is collected.
For example, such as asset depreciation, the subject itself can not distinguish between production costs or management costs, but in the establishment of the asset master file, the input of the asset corresponding to the cost center, and the cost center is associated with the function area, so that the purpose of differentiating the nature of the account, You only need to set up a depreciation expense account without further subdivision (sales cost-depreciation, administrative expenses-depreciation, manufacturing costs-depreciation, etc.). At the end of the month you can make an income statement by function area.

Figure 1-5 Cost center category 3. Cost Accounting Application
3.1 Cost center Accounting consolidation Process
Cost center consolidation applications include master data, planned budgets, actual postings, and information systems, as shown in Figure 1-6, the overall flowchart of cost center accounting. We will classify each function point according to the classification.

Figure 1-6 Cost center accounting overall flowchart

3.2 Cost center master data
Content: Cost center (group), statistic indicator, job type, cost element
Transaction code: ks01| ks02| ks03| kl01| kl02| kl03| kk01| kk02| KK03
For details, see the first section.
Note The cost elements section, refer to SAP Abbot-co-cost element accounting.
3.3 Cost center budget and cost center plan
Transaction code: kp06| KPZ2
Cost Plan
Cost center plan I think everyone is already familiar with it.

Figure 1, which is the cost center of the input, and of course we can use the cost center group.
Figure 2, which is the cost element, is the plan for which cost center is mapped to which cost element is the corresponding relationship.

"Figure 1" plan the fixed cost versus the 2 planned change cost, why the variable cost can not be entered, to see the explanation in my cost element.
     cost budgeting
Although there is a budget parameter setting for a cost center in the background, the budget of the cost center cannot be controlled, only the final report comparison actually occurs with the budget value. (Is it a decoration)

Think: The difference between a cost center plan and a cost center budget: The cost center plan is for cost elements, and the cost center budget is for the cost center.
3.4 Cost center accrued cost
    The accrued cost of the cost center is that the accrued cost can be calculated on the basis of the accrual of the cost, which is complicated by what the foreigner is doing, and even this is a function.


3.5 Physical posting
Transaction code: kb31n| KB11N
Statistics Indicator input after ECC60 is the statistical function, we go to test it. But this stuff can be used as a standard for allocation.
Cost center re-posting refers to the wrong cost center adjustment.

Thinking: The background configuration of the cost center re-posting.
Cost center re-posting does not generate FI credentials by default, and does not know why SAP should use this as a configuration. The


Figure 1 defines an integrated variable. The
Figure 2 is assigned to the company code and is kb31n to generate the fi voucher after the above configuration.

3.5 Cost center Information System
Cost Center report as shown in the following figure, it is important to say that when viewing the report we can choose different exchange rates and options (to enter the expert mode), but also through a variety of tools to develop their favorite reports.

Reprint Please indicate that the information originates from the original SAP abbot. Blog Address http://blog.vsharing.com/sap100