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Cost Centers : Actual Costs

PM AM FI MM CO

Human resources

Asset managem. Invoices ...

Financial Accounting

Material managem. Material issues Purchase orders

Controlling

Transfers Cost allocations Periodic allocations

Cost center
... ...

Entering Primary Costs

Invoice 416000 Electricity: $ 2000

Cost center 2210 416000 +$ 2000

Material issue

Cost center 4410

10 pc. aluminum pipe at $ 25/pc

400000 +$ 250

Reposting Costs
Sender cost center 2120
Personnel costs 420000 430000
* Sender cost ctr * Cost element * Amount

Receiver cost ctr 4120 - Sender cost ctr 2120 - Cost element 420000 - Amount + $ 2100

$ 30000

Raw materials and auxiliary supplies 404000 $ 3000 ...

CO line items Totals

CO line items Totals

Reposting Original Documents


FI FI - Document # 10000262 40 417000 3200 $50 50 113100 -$50

Reposting CO CO-Document # 25000011 CE CC Cur 417000 3200 $50


period close FI

CO-Document # 25000156 Origin: # 10000262 From:3200 To: 3300

period 003

period 004

Direct Allocation Of Activity


Cost center 4430 Cost center 4420 Cost center 4410 Sender CCtr Work ticket Date Receivers Quantity 613000 from 10 H activity input REP

Cost center 4110


Activity type REP

+ $ 800 Fix. act. price $ 20 Vbl. act. price $ 60

613000

- $ 800

CO line items

CO line items

Totals record

Totals record

Entering Statistical Ratios

Cost center 4110

Period

1 12

...

Employees
Meter reading

20 20
1300

20

20

current period

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 Allotted

400000

$ 25

$ 250

$ 275

Statistical Postings
Entry
Costs: 100.Stat. Order 40010

Derivation of characteristics
Costs: 100.Stat. Order 40010 Cost Center 2330 Profit Center P100

Booking
true
Cost Center

statistical
Order Profit Center

Costs: 100.Cost Center 2330 Project 1.20.10

Costs: 100.Cost Center 2330 Project 1.20.10 Profit Center P100


Revenue: 200.Cost Center 2330 Profit. Segment X Profit Center P100

Project

Cost Center
Profit Center

Revenue: 200.Cost Center 2330

Profitability Segment

Cost Center Profit Center

Flexible Screen Variants for CO-postings

Update according to user

Screen variant
which fields position of fields fields for entry in detail screen Costs CCtr Order CCtr/ Order CObj WBS CCtr Order CCtr/ Order CObj WBS CCtr Order CCtr/ Order WBS Revenues CCtr Order CCtr/ Order WBS Int. cost allocation KCCtr Order CObj WBS statistical ratios CCtr Order CObj WBS Business process

CO Document Number Assignment

TransactionRKP1 Planning costs RKP2 Planning activities ...

KAZI Actual imputed costs RKIB Periodic transfers ...


Group " Periodic Planning " allocations "

Group "

Internal no. assignment range External no. assignment range

Internal no. assignment range External no. assignment range

Price Variance/Automatic Account Assignment

Primary data - price variances COAr 1000 Year 19 . . CostElem 410000 frm 01 to 12 %rate 6,00

Automatic account assignment CoCd 1000 CostElem 412100 COarea 1000 Cost center . . . 4120