Cost Elements Asset Accounting
Primary Cost Elements Define Chart of Depreciation
Maintain integration between FI and CO Module Assign input tax indicator for no tax acquisitions
Values flow from FI to CO through Primary Clmnt Assign Chart of Dep to Co code
All Expenses and Incomes are created in CO as Asset Class
Primary Cost elements except WIP GL A/cs and Define Account Determination.
Production Variant GL becasue they tr from CO Specify Screen layout rules.
To FI. Define number range intervals
Primary Cost Element Categories Create GL accounts required for Asset Accouting
01 - Primary Cost -used for Expenditure AC Define Accounts Assignment
11-Revenue-Used for Income accounts Depreciation Key
12-Sales Dedecution-This is used for Sales Exp Define Base Method
22-Used for CO to FI settlement Define Multi Level Methods
Secondary Cost Elements Define Period Control Method
21-Internal order settlement Ex: IO 2 CCTR Determine Depreciation Areas in Asset Class
41-Overhead rate:4 cal of OH rates Define or Assign Form
42-Assessment Assign Settlement profile
43-Internal Activity allocation Asset Accounting Entries and Transactions
Real/Statistical Internal Order Asset Acquistion F-90
We can post expenses and revenues directly . Fixed Assets - Acquisition Cost AC Dr
The Expenses and incomes posted to these To Vendor A/c
Internal Orders can/cant be apportioned to Asset Disposal -Sales to a Customer F-92
Other Controlling objects. Customer A/C Dr 1000
Assessment Vs Distribution Accumulated Dep A/C Dr 100
In case of Assessment Secondary Cost element Asset Sales A/C Dr 1100
Is required. Data flow with in CO module. To Fixed Assets-Acquisition Cost A/C
Values will be apportioned in Receiving CCTR To Revenue for Asset Disposal
with only one line. To Gain/Loss of Fixed Asset Disposal
Asset Disposal -Scrap without Revenue ABAVN
Accumulation Deprecation A/C Dr 100
Gain / Loss of Fixed asset disposal Dr 900
To Fixed Assets -Acquisition Cost 1000
Depreciation -AFAB
Asset Accounting VS Internal Order Product Cost Planning
Internal Order as InvestmentMeasure Costing Sheet KP06 KP26 KSPI
1. Define the AuC Asset Class (with investment measure) - OAOA Base Rows- OH Key-Credit
2. Define the Asset Class – for Main Asset - OAOA RM Cost-RM OH-CCTR Ck11n
3. Define Investment Profile - OITA Con Cost-Conv OH-CCTR CK24
a. Assign the AuC AssetClass(Step-1)in the Investment Profile Prod Cost-AD OH-CCTR
4. Assign Investment Profile to Model Order - OITA Cost Component Structure Product Cost Controlling
5. Define Order Type (Investment) - KOT2 Cost Component Groups WIP Calculation
a. Settlement Profile - OKO7 Cost Component with Define Results Analysis Key OKG1
attributes
b. Maintain Allocation Structures - OKO6 Assign Cost element Intervals Define Cost Element for WIP Calculation
c. Planning Profile - OKOS Costing Variant WIP Mat Cost 31
d. Budget Profile - OKOB Costing Type 01 Std Cost WIP Prod Cost
6. Create an Internal Order - KO01 06 Planned Cost WIP OH Cost
a. With the Investment Profile (Step-2) 07 Actual Cost Technical Settlement Cost
b. AuC automatically created by the system using Asset Class Valuation Variant WIP BS and WIP PL
given in the Investment Profile
7. Post the amounts to IO - FB01 Material Price Define RA Versions OKG9
Determination
8. Settle the amounts to AuC from IO (Prcg type: Automatic) - Activity Price Define Valuation Method
KO88 Determination
9. Create the Main Asset - AS01 Qty Structure Define Lind IDS
10. Settle the amounts to Main Asset from AuC (aiab) Subcontracting Define Assignment OKGB
AuC using Line Item Settlement: External Process Define Update
1. Define the AuC Asset Class (with Line Item Settlement) - Overhead Define Posting rules for setting WIP
OAOA
2. Define the Asset Class – for Main Asset - OAOA Date Control
3. Define Order Type (Overhead) - KOT2 Transfer Control Variance Calculation
4. Create an AuC-Asset (using Step-1 Asset Class) - AS01 Define Variance Keys
8. Create Main Asset (using Step-2 Asset Class) - AS01 Uploading Asset Balances Define Default Variants for Plants
Procedure
1000 5. Create an Internal Order - KO01 1Deactivate Reconciliation A/C Process and Accounting
OAMK
1100 a. Assign the AuC – Asset in Settlement Rule in IO 2. Upload acquistion values and Production Order Creation
dep
200 6. Post the amounts to IO - FB01 Values AS92 Actual Overhead Calculation
7. Settle the amounts to AuC from IO - KO88 3. Activate Recon A/C OAMK RM Issue to Prod Order (MBIA)
10. Settlement AuC – Line Item List - AIAB WIP Calculation KKAX / KKAO
11. Settlement AuC - Receiver - AIBU Settlement of WIP
Production Order Receipt MB31 /
Variance calculation KKS2 / KKs1