IMP TRN EU R2R AW3 Controlling Cost Center Accounting V2

Project OASIS
R2R-05 Controlling
Cost Center Accounting
SAP Training India
Agenda
Master Data
Cost Element Accounting

Cost Centers
Functions for all master data
Creating Time-Dependent Master Data

Collective Processing
Transaction-based Posting
Commitment Posting
Actual Postings
Period End .Closing
CO line item reposting
Other
Reporting
Organize All Systems Into Struc
Course Objectives
At the end of this course, you will be able to
Understand SAP controlling purpose and features

Understand the purpose and features of cost centers
Know the types of cost elements
Be able to display a cost element
Be able to display a cost center
Be able to display a cost center group
Know the cost center standard hierarchy of OASIS
Process cost center actual posting
Ground rules
Turn off mobile phones
Parking Lot
Ask questions
Be active
Share experiences
Give feedback
Start on time
Enjoy the training!
Integration
The cost centres represent departments or entities performing activities for

plant maintenance and production.
These are created within each company code and controlling area.
Each cost centre is assigned to a profit centre, allowing postings to the cost
centre to be collected to the profit centre also.
The TE cost centres are organised in a standard hierarchy at the TE
controlling area level, allowing reporting across the TE Company codes.
For TE, the cost centre currency (object currency) is defaulted the
Company code currency (local currency)
Agenda
Master Data

Cost Centers

Commitment Posting
Actual Postings
Period End .Closing
Overhead Allocations
Reporting
Master Data : Cost Element Accounting

Cost
elements
Are created at controlling area level are valid for all TE company codes
It is a hard link between FI and CO in SAP
FI
P&L account
CO
Primary cost element
There are two types of CO cost elements in the system
Primary cost elements
All expense and revenue accounts in chart of accounts are created as primary
cost elements. And postings in FI are passed on to CO in real time. Secondary
cost element
Secondary cost elements
It is only in Controlling that you can create secondary cost elements. These
are used to record internal value flows like activity allocations, assessments and
settlements.
Master Data Cost Element Accounting
Maintain Cost Element
Automatic creation
Primary cost element can be

automatically created when the
P&L accounts are created in
Financial Accounting.
Manually Maintain
Create Primary cost element:

KA01
Create Secondary cost element:
KA06
Change Cost Element: KA02
Display Cost Element: KA03
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Maintain Cost Element

Group
Cost elements can be

assigned to a cost element
group
Cost element are grouped

for reporting or reallocation
purposes
T Codes
Create:KAH1
Change:KAH2
Display: KAH3
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Master Data : Cost element Accounting
Cost element categories
The cost element category determines in which business

transaction the cost element should be used
The R/3 System distinguishes between:
Primary cost element categories

Secondary cost element categories
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Primary cost element categories
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Master data : Cost Element Accounting
Primary cost / revenue elements
01: Primary costs
11: Revenues
These denote the revenue elements posted from Financial Accounting
via Sales and Distribution (02C) or Transportation module (Freight
variances) or Production (Production variances)
These denote the cost elements that are posted directly from Financial
Accounting or via Materials Management
This category only allows to post to cost objects (cost centers, internal /
maintenance / production orders)
This category only allows to post to revenue objects (Profitability segments)
12: Sales Deductions
These denote the cost elements that are used to post revenue deductions
(sales adjustments, sales corrections) such as discounts and rebates.
Certain deductible items such as freight charged separately in the invoice,
surcharges for small quantities, special orders, are not classified as sales
deductions, but as revenue elements.
This category only allows to post to revenue objects (Profitability segments)
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Secondary cost element categories
file
15
Master data : Cost element Accounting
Secondary cost elements
21: Internal Settlement
22 : External settlement
Cost elements of this category are used to post results analysis to CO (WIP
Work In Progress)
41: Overhead
Cost elements of this category are used to settle costs to outside CO into FI
(Financial accounting), e.g. to assets, materials, general ledger accounts.
31: Order/Project Results Analysis
These denote the cost elements used to settle internal / maintenance or

production order costs to other cost objects (cost centre or other order)
Cost elements of this category are used to allocate overhead costs (material, building, or GFO
General Factory Overheads) from cost centers to production orders.
43: Internal Activity Allocation
Cost elements of this category are used for internal activity allocation from
cost centres to maintenance or process orders
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Agenda
Master Data

Cost Centers

Commitment Posting
Actual Postings
Period End .Closing
Reporting
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Master data : Cost Centre Accounting
Cost centre
Structure
All TE cost centers

within the TE
controlling area must
be assigned in the
standard hierarchy
TEC
Each level or node of
this standard
hierarchy represents
a cost center group.
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Master data : Cost Centre Accounting
Cost Centre Naming conventions
XXXX = Location / plant

YY = Cost Type (Sales:20; Production:40)
ZZZZ = Global defined range (functions)
Cost Centre Director to be setup in GMIS
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Master Data : Cost Centre Accounting
Maintain Standard Hierarchy
T-Code: OKENN / OKEON (SAP Menu: Accounting / Controlling /

Cost Centre Accounting / Master Data / Standard Hierarchy)
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Master Data : Cost Centre Accounting
Maintain Cost Centre
T-Code: KS01/KS02/KS03/KS04/KS05
SAP Menu: Accounting / Controlling / Cost Centre Accounting / Master
Data / Cost Centre
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Master Data Cost Center Accounting
Cost center categories
Assign the same characteristics to

similar cost centers. (refer master
data activity type)
For example, you can allow
particular activity types only for
particular cost centers. This is
useful to prevent production
activities from being posted to
administrative cost centers by
mistake.
Specify that the managing of
quantities on cost centers is
allowed.
Define lock indicators for each cost
center category.
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Create a cost centre
Indicator for Recording

Consumption Quantities
Lock Indicator : indicator defining
whether a cost center is locked
against a particular transaction (If
the indicator is active, you
cannot post that transaction that
cost center)
E.g. for Revenues :
Inactive, the revenues are written to

the cost center as statistics only.
Active, you cannot post revenues to
the affected cost center. (In
Hunstman, it is active)
Note : This is only a defaulted

value that can be changed
manually
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Maintain Cost Center Group

T Code:
KSH1 - Create
KSH2 - Change
KSH3 - Display
SAP Menu: Accounting /

Controlling / Cost Centre
Accounting / Master Data / Cost
Centre Group
24
Agenda
Master Data

Cost Center
Activity Types

Commitment Posting
Actual Postings
Period End .Closing
Activity allocation
Reporting
25
Master Data Functions for all Master Data
Time-based Master Data
Historically Relevant fields

Object 1000 was created with a fiscal year of 12 periods and the cost
center name AAAAAAAAAA. During master data maintenance, you
change the cost center name in period 5 to BBBBBBBBBB. The SAP
R/3 System reacts with one of two options.
"Name" is historically relevant.
1000 01-04 AAAAAAAAAA
1000 05
BBBBBBBBBB
1000 06-12 AAAAAAAAAA
"Name" is not historically relevant.

1000 01-12 BBBBBBBBBB
The fields can be defined as day,

Period or fiscal year dependant.
Cost Center
The standard hierarchy area is a non-time-dependent field.
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Agenda
Master Data


Commitment Posting
Actual Postings
Period End .Closing
Other
Reporting
27
Master Data Collective Processing
You can select cost centers by entering intervals, groups or

selection variants, maintain all fields (except customer-specific
additional fields), create groups using selected cost centers, or
switch from collective to individual processing of master data lists
T-Code: KS12-Change / KS13-Display / KS14-Delete
Cost elements and activity types can only be displayed or deleted

under collective processing.
Cost Elements:
KA23-Display
KA24-Delete
Activity Type:
KL13-Display
KL14-Delete
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Agenda
Master Data


Commitment Posting
Actual Postings
Period End .Closing
Other
Reporting
29
Cost Center Planning Cost Element Planning
The primary costs that are activity-independent, and are structured by cost
element are planned on cost centers. When you plan primary costs that are
activity-independent, you can only plan the fixed costs.
You plan single cost elements to which you later use to compare the actual costs.
This enables you to make a differentiated plan/actual comparison at the end of
the period.
30
Agenda
Master Data


Cost Center Planning
Automatic Commitment Posting
Actual Postings
Period End .Closing
Reporting
31
Automatic Commitment Posting
Posting a purchase order against a cost object generates a commitment

item on the cost object. Commitment management is activated at
controlling area level; it is confirmed in the cost object master data.
For TE, commitment management should be activated for all three cost objects: cost centre,
internal order, maintenance order.
The commitment item is cleared when the goods receipt is posted and replaced with an actual
item.
32
Agenda
Master Data

Activity Types

Commitment Posting
Actual Postings
Period End .Closing
Reporting
33
Actual postings
Integration with Purchase to pay

Integration with Plan to produce
Integration with Maintain to settle
Activity allocation (Production cost centre)

Overhead allocation (Overhead cost centre)
Process order confirmation (Production cost centre)
Activity allocation (Maintenance cost centre)
Overhead costs (Overhead cost centre)
Maintenance order settlement (Maintenance order cost centre)
Integration with Order to Cash

Automatic cost assignment
Currency differences, rounding differences

Payment differences
PPV (Purchase price variance) and etc.
34
You always make statistical postings to the profit center. Integration

with Plan to produce
True postings can be processed, and can be allocated or settled with
other controlling objects.
Only one can be true.
Statistical postings are only used for information purposes. You can
make as many statistical postings as you wish.
35
You can analyse statistical postings to cost centers in the Cost

centers: Actual/Plan/Variance report (scroll down in the report).
You can only assign one object type to each posting row. This means
that you cannot post the same transaction row to more than one cost
center, or order, and so on.
36
Revenues can only be posted as true postings to a profitability

segment, sales order, sales project, or to a true order that can
have revenues. Revenue postings to the profit center are
statistical, the same as for cost postings.
Revenues can also be recorded as statistical values on cost
centers.
37
Agenda
Master Data


Commitment Posting
Actual Postings
Period End .Closing
Cost Reposting
Reporting
38
Period-End Closing Periodic Allocations
TE requirements for periodic cost allocations via cycles (periodic

reposting, assessment, distribution, activity allocations) still need
to be confirmed
Activity type allocations used by TE posted upon confirmation of
Maintenance orders and Process orders.
Reposting of costs
The TE design does not allow the reposting of Periodic Reposting (via Tcode KB11N or KB61)
GMIS extracts financial data from the Financial Accounting tables at cost
centre level, hence it is required that any reposting of costs from or to cost
centres be done in Financial Accounting rather than in Controlling
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Reporting
Cost centre reporting
Master data
KS13 - Cost Centers: Master Data Report

KA23 - Cost Elements: Master Data Report
Transaction data
KSB1 - Cost Centers: Actual Line Items

KSB2 - Cost Centers: Commitment Line Items
KSBP - Cost Centers: Plan Line Items
KSB5 - CO Documents: Actual Costs
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41
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honest and constructive feedback.
42
Notes from trainer / Parking Lot
43

IMP TRN EU R2R AW3 Controlling Cost Center Accounting V2

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Project OASIS

Cost Element Accounting

Creating Time-Dependent Master Data

Organize All Systems Into Struc

At the end of this course, you will be able to

Understand SAP controlling purpose and features

Organize All Systems Into Struc

Turn off mobile phones

Organize All Systems Into Struc

Enjoy the training!

Cost Center Accounting

The cost centres represent departments or entities performing activities for

Organize All Systems Into Struc

Cost Element Accounting

Creating Time-Dependent Master Data

Organize All Systems Into Struc

Master Data : Cost Element Accounting

Primary cost element

Organize All Systems Into Struc

Master Data : Cost Element Accounting

There are two types of CO cost elements in the system

Primary cost elements

Secondary cost elements

Organize All Systems Into Struc

Master Data Cost Element Accounting

Organize All Systems Into Struc

Master Data Cost Element Accounting

Maintain Cost Element

Primary cost element can be

Create Primary cost element:

Organize All Systems Into Struc

Master Data Cost Element Accounting

Maintain Cost Element

Cost elements can be

Cost element are grouped

Organize All Systems Into Struc

Master Data : Cost element Accounting

Cost element categories

The cost element category determines in which business

Primary cost element categories

Organize All Systems Into Struc

Master Data : Cost Element Accounting

Primary cost element categories

Organize All Systems Into Struc

Master data : Cost Element Accounting

Primary cost / revenue elements

01: Primary costs

This category only allows to post to revenue objects (Profitability segments)

12: Sales Deductions

Organize All Systems Into Struc

Master Data : Cost Element Accounting

Secondary cost element categories

Organize All Systems Into Struc

Master data : Cost element Accounting

Secondary cost elements

21: Internal Settlement

31: Order/Project Results Analysis

These denote the cost elements used to settle internal / maintenance or

43: Internal Activity Allocation

Organize All Systems Into Struc

Cost Element Accounting

Creating Time-Dependent Master Data

Organize All Systems Into Struc