SAPCO概要资料.ppt

* * Liu Jian * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * * * * * * * SAP classifies CO postings as either the Direct Allocation Method, or the Indirect Allocation Method. Direct Allocation Method: Actual Cost Entry involves transferring of primary costs from FI to CO. The transfer of primary costs occurs on a real-time basis via the primary cost element. The cost accounting assignment (assignment to cost object) can be made from MM, AM, or FI. Transaction Based Allocations are posted on a real-time basis within CO. This enables up-to-the-minute reporting of costs incurred on the cost centers at any time during the period. There are six transaction based postings in CO: 1. Repost Costs and Revenues 2. Repost Line Items 3. Direct Activity Allocation 4. Post Sender Activities 5. Post Statistical Key Figures 6. Repost Internal Activity Allocation Indirect Allocation Method: Periodic Allocations occur at the end of the period after primary postings have been completed. There are five main types of periodic allocations: 1. Periodic reposting 2. Distribution 3. Assessment 4. Accrual Cost Calculation (Imputed Cost Calculation) 5. Indirect Activity Allocation * * * * Liu Jian * * * Liu Jian * * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * Liu Jian * * * 利润中心的利润会计 范围 2 范围 1 成本中心 行项目 利润 中心 2 成本中心组 利润中心 Profit Center 利润 中心 1 单独控制对象 间接费用 订单 * * 利润中心 - 用途 计划 实际 利润中心 1 利润中心 3 利润中心 2 利润中心 4 利润中心 5 * * 利润中心 - 主数据 KE53: * * 利润中心会计的数据流 获利性分析 PrCtr 1 PrCtr 3 PrCtr 2 PrCtr 4 PrCtr 5 FI 产品 间接费用管理 销售 产品 成本核算 PP SD CO-OM CO-PC CO-PA 财务会计 * * 利润中心的利润会计 范围 2 范围 1 成本中心 行项目 利润 中心 2 成本中心组 利润中心 Profit Center 利润 中心 1 单独控制对象 间接费用 订单 * * Useful Tables Cost Center : COEP CO Object: Line Item