最新 Fico成本中心会计的主数据 经典PPT详细版.pptVIP

Master Data In Cost Center Accounting 扫描二维码。 了解更多会计知识，关注更多会计资讯。 欢迎进入会计资讯知识正能量群。与各界会计高手分享，讨论。 群内会定期分享最新会计资料。 ① 群1座机电话号码 ② 群1座机电话号码 ③ 群11座机电话号码 广东群 ④ 群座机电话号码1 ⑤ 群座机电话号码 广东群 ⑥ 群1座机电话号码 广东群 亲，我们都在群里等你，你在哪？ Cost Center Applic. - Master Data Cost elements: Which costs were incurred for what? primary: costs that originate outside of the company secondary: costs resulting from the internal exchange of activities Cost centers: areas of responsibility in the company which cause and influence costs. Activity types: units of measures for allocating internal activities according to usage Statistical ratios: allocation bases for distribution, assessment, arithmetic formulae. . . The chart of accounts contains all accounts for financial accounting and all cost elememts for cost accounting. The primary cost elements and revenue elements in cost accounting relate directly to the income statement accounts in financial accounting. Any posting entries can thus be channeled real-time into cost accounting. Secondary cost elements are for cost accounting exclusively and are only maintained in that application. The expense accounts of financial accounting become primary cost elements in cost accounting. They must first exist as general ledger accounts in financial accounting before you can create the corresponding cost elements in cost accounting. Primary cost elements must always be assigned to a cost object, such as a cost center. The secondary are exclusively for internal allocations in cost accounting. They do not have corresponding G/L accounts in financial accounting. If you wish to report revenues in cost accounting, you must create them as revenue elements in cost accounting, as you do with the primary cost elements. Revenues must always be assigned to a revenue object, for example a customer order. User guidance is identical for all three types of master data cost elements, cost centers, and activity types : The following screens are for creating the master data: the req