德国中央成本中心会计概览与流程.pptxVIP

N71

CentralCostCenter

AccountingGermany

Overview

ActivitytypeplanningPlanningofstatisticalkeyfiguresPrimarycostplanningPlanningofaccrualsPeriodicrepostingPlandistributionPlanassessmentsActivityinputplanningPlanreconciliationPriceiterationPlanningRepostingofprimarycostsRepostingoflineitemDirectactivityallocationInputofstatisticalkeyfiguresReportingActualPostingsAccrualsPeriodicrepostingActualdistributionActualassessmentPeriod-EndClosingOverheadCostControllingProcessesinOverheadCostControlling

OrganizationalStructuresControllingAreaBP01Parameter:FiscalYearVariantK4Controllingcurrency30(EURO)StandardHierarchy0001CompanyCodeBP01FiscalYearVariantK4CompanyCodeBP0XFiscalYearVariantK4OperativeChartofAccountIKR

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

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