间接费用控制流程与实际过账期末结账概览.pptx

N71

CentralCostCenter

AccountingTheNetherlands

OverviewSAPAG

ActivitytypeplanningPlanningofstatisticalkeyfiguresPrimarycostplanningPlanningofaccrualsPeriodicrepostingPlandistributionPlanassessmentsActivityinputplanningPlanreconciliationPriceiterationPlanningRepostingofprimarycostsRepostingoflineitemDirectactivityallocationInputofstatisticalkeyfiguresReportingActualPostingsAccrualsPeriodicrepostingActualdistributionActualassessmentPeriod-EndClosingOverheadCostControllingProcessesinOverheadCostControlling

OrganizationalStructuresControllingAreaBP01Parameter:FiscalYearVariantK4Controllingcurrency30(EURO)StandardHierarchy0001CompanyCodeBP01FiscalYearVariantK4CompanyCodeBP0XFiscalYearVariantK4OperativeChartofAccountsINT

CostElementsandCostCentersOverviewControllingMasterDataCostelementsPrimarycostelementsdefinedbychartofaccountsCABE(seeBuildingBlockN70ExternalFinancialAccounting)Costelementtypesofsecondarycostelements: ?Internalsettlement ?Overheadrates ?Assessment ?ActivityallocationCostelementhierarchiesareusedCostcentersSimplestandardhierarchy(0001)Alternativecostcentergroups(100Europe)Costcentercategories ?Administration ?Logistics ?Production ?Development ?Sales ?Generalservicecostcenters ?Consulting ?Allocationcostcenters

Pers.hrsJuniorEmplPers.hrsSeniorEmplPers.hrsEngineerMachinehours1Machinehours2SetupWaterIndustryeffluentEnvironmental InternaltransportConsultingDevelopingRDActivityAuditingPersonnelhoursEnergyPoolPersonnelPoolCCActivityTypesNumberoftelephoneunitsNumberofemployeesGasconsumptionWaterconsumptionElectricityconsumptionAreainsquaremetersNumberofusersStatisticalKeyFiguresAccrualordersOverheadOrdersThirdpartyservices(revenuepostingsareallowed)Statisticalorde