Fico成本中心会计的主数据详细.pptxVIP

会计学1Fico成本中心会计的主数据详细 Master Data In Cost Center AccountingMASTER DATA Cost elements Cost centers Activity types Statistical ratiosTRANSACTION DATA Line items Totals recordsEVALUATIONS Reporting第1页/共16页 Master Data In Cost Center AccountingCOST ELEMENTS:WHICH costs are incurred for what?Primary Costs that originate outside of the companySecondary Costs resulting from the external  exchange of activitiesCOST CENTERS:Areas of responsibility in the companythat cause and influence costsACTIVITY TYPES:Units of measure for allocating costsof internal activities according to usageSTAT. RATIOS:Allocation bases for distribution, assessment andarithmetic formulae.第2页/共16页 The Chart Of Accounts0123Fixedassetsandlong-termcapital789Currentassetsandshort-termcapital 4Neutralexpendit-ures andrevenuesMaterialassetsprimarycostelem.Transferpostingsoffinancialacctg.imputedcostsDistrib.56Second-arycostelem.Assess-mentStocks ofsemi-finished andfinishedproductsRevenues/Inventorychanges/internalservicesTransferpostingsfromfinancialacctgDistrib.Clos-ingSecond-arycostelem.Directcostalloc.Ordersettlem.Financial accountingCost accountsFinancial accountingChart of accountCost accountingOverhead costcontrolProfit control第3页/共16页 Primary cost elementsMaterial cost elementsPrimary cost elementsOverhead cost elem.Target=actual cost elem.Secondary cost elementsAllocation cost elem.Assessment cst elem.Overhead ratesCost elements forjob order settlementsRevenue elementsRevenueAccount General ledger Sub-ledger accts (G/L) accountsInc.statem. accts Bal.sheet accts Material acctsExpense accts Asset accts Accounts for indirect posting Accts receivable e.g. reconcil- iation account A / P accounts Accounts payable Vendor 1111 $1,000 $1,000Revenue accts Accounts for direct posting Security and e.g. bank acct loan accountsThe Cost Elemen