SAP system cost center, internal order, cost flow, cost elements, cost object

1.Cost centerAndInternal OrderIs in the SAP systemIndirect Management feesTwo common and main tools.

2.Overhead)It refers to the cost that cannot be directly collected to the sales or production by means of direct identification.

3.Two common cost carry-over Methods:

A. Cost Allocation

B. Assignment identification and Difference Analysis

4.Cost center business:

A. reposting)

B. Direct activity allocation)

C. Non-direct job allocation (indirect activity allocation)

D. do not allocate jobs for posting (posting non-allocation activities)

E. Actual = target job allocation (actual = target activity allocation)

F. Assessment)

G. Distribution (distribution)

H. prepayment-percentage method (accrued costs-percentage method)

I. prepayment-target cost method (accrued costs-target actual method)

5.Status management of internal orders

The SAP system has four standard internal order statuses: creation, release, technical completion, and closure.

6.Internal Order Service:

A. reposting)

B. Direct activity allocation)

C. Overhead costing)

D. Settlement)

Cost Flow :

The cost flow is the management accounting credential. The Management Accounting creden。 record the nature of the cost from where to where.

Borrow: Cost inflows

Loan: Cost outflow

Management Accounting creden。 are balanced only when both parties are cost targets.

Several forms of cost flow

1. Credential Entry

During accounting, if the subject is related to income, cost, or cost, the system will generate management accounting creden。 In addition to accounting creden。 to record the cost object of the cost flow.

2. apportioned

Allocates the cost of a certain cost center to other costs according to the configured allocation rules.

Heart.

3. Settlement

Settlement to cost center or profit analysis

Cost factors

Describes the nature of the cost flow in management accounting.

1. Primary cost elements

That is, profit and loss subjects in financial accounting.

2. Secondary cost elements

Describe the nature of the cost when the cost objects in the management accounting are transferred.

Cost object

1. cost center: cost center, which is relatively stable with few changes

2. Internal Order: internal order, a small project, with a clear start and end

3. Project: Project, where WBS, network, and activity are the cost objects.

4. sales order: sales order

5. market segment: Profitability segment

6. Production Order: Production Order

7. Repair Ticket: Maintenance Order

8. process: Activity-Based Costing (Activity-Based Costing) is a process-based method for organizing internal management of enterprises and analyzing cost-driven indirect cost allocation.