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Cost Center Accounting

Chapter 3

Overhead Cost Control: Cost Center Accounting


Cost Element / Activity Accounting Cost Center Accounting Master data Planning Actual allocations Overhead cost control: cost center accounting

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Cost Center Accounting

Overhead Cost Control


FI Financial Accounting AM Materials Management MM Assets Management HR Human Resources

Cost Element Accounting Direct costs and overhead Direct costs by cost object
Overhead Cost Control
Cost Centers - Organizational - Function ... Internal orders - Individual job - Internal activities ... Projects

Cost alloc. and OH surcharges


Direct- Cost Control
Standard product costing - Product Costing Adjusted costing Product costing analysis

Profitability Analysis 2
- Period-related costing / Profitability analysisCost of Sales Accounting Period Costing OPEN CLOSED For income statement Imputed

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Cost Center Accounting

Cost Center Hierarchy


S01000
ABC Corp . S04000

S03000 S01100 Management S02100


1100 Management

S02000 S02000 Logistics


S02200 Energy
2210 Electricity 2220 Water 2230 Gas

S02300 Buildings
1100 Admin. buildings 1100 W.house buildings 1100 Prod. buildings

S02400 Motor pool

W.house
2110 2110 Incoming goods insp. 2120 Incoming warehouse 2130 Outgoing warehouse

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Cost Center Accounting

Features of Cost Center Planning


Planning parameters Activity-dependent planning referencing plan versions

Activity-independent planning

Plan. activity by activity type Primary cost planning

Secondary cost planning Monthly division Primary cost planning

Secondary cost planning Monthly division Planning by formula


* plan distribution * plan assessment * Calc. planned imputed costs * Plan revaluation

Detailed planning Monthly division Planning by formula

Planning by formula

Planning by formula

* Plan reconciliation * activity price computation

Formula planning available in a future release

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Cost Center Accounting

Planning Parameters
Parameter class
Class ..... Text ..... G/L CCtrs X Orders

...

...

General planning parameters


plan periods distribution key defaults overview screen defaults G/L-plan. params Parameters for G/Lplanning CO planning parameters Field groups planned manually cost planning activity planning statistical ratios Display on initial screen cost planning activity planning statistical ratios

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Cost Center Accounting

Distribution Keys
Distribution key

Standard distribution key

User-defined distribution key

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Cost Center Accounting

Change Dimensions
Sub-hierarchy: Shop floor area AI Sub-area: Personnel costs

S04200 Production AI Planning level: Cost center group Cost element group
420 0 421 00 0 422 00 0 430 00 0 431 00 . . .000 434 0 435 00 000

Personnel costs

Dimension 2 Dimension 1 Dimension 2 Dimension 1 7

Cost center 4210 Cost center 4220 Cost center 4330


CC tr 422 0 CC tr 421 0 CC tr 423 0

420000 421000 ... 434000 435000

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Cost Center Accounting

Actual Allocations
Allocation of primary costs from financial accounting (FI) from materials management (MM) Allocation of secondary costs transaction-based period-based Calculation of imputed costs Periodic transfers Distribution Assessment
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Cost Center Accounting

Entering Primary Costs: An Invoice


Invoice

MM

External data entry Interface

CO
Invoice verification Accounting document Verification Cost accounting line items

Inventory management
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G/L accts

Totals record Cost center, order Project, cost object


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Cost Center Accounting

Purchase Order to Cost Center


Purchase order 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 400 000
10

Allotted $275
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$25 $250

Cost Center Accounting

Budget Management on Cost Centers


Approval history Budget allocation

Cost Center Cost Center Cost Center

1) 1000.800.150.50.-

Budget Open items Act. costs Available

2) 100950.- 50.Block

Errors Warning 2) Invoice 10 pc 800.-

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1) Purchase order 4711 10 pc. 700. -

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Cost Center Accounting

Reports in the CO-CCA System

Overview

flexible line item report

Report list

User reports

Master data index

Cost elements

Cost centers

Further reports

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Cost Center Accounting

Flexible Line-Item Report


Selection in request screen Totalize Basic list of line items dependent on the display variant Sort Document Detailed display
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