成本中心会计英文标识图文并茂.doc
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1、-The CO System consists of the following modules:- CO-CCA-cost center accounting- CO-ABC -activity-based costing- CO-OPA -order and project accounting- CO-PC -product costing- CO-PA -profitability analysis- CO-PCA-profit center accounting- CO-BPC -business planning and controlThe CO System different
2、iates between the following cost accounting methods:cost element accountingoverhead cost controldirect cost controlprofitability analysisCost element accounting differentiates the costs according to origin.Additional information is displayed in the account assignment objects.n Different types of cos
3、t accounting can be used with the SAP cost center accounting system. Each method allows specific functions and interpretations and must be defined by each individual organization. The SAP cost accounting system can be used for documenting the incurred costs through to preparing management decisions.
4、Within your organization you can bine any of the individual methods.The functions of cost center accountingn documentationn control andn planningcan be set up to suit your panys particular requirements. You define the master data for cost planning and allocation according to the level of detail you
5、require. The module also includes reconciled reporting and analyses of different variances.n Aims of the organizational structures in R/3: Fle*ibility to reproduce ple* pany structures. Adaptability to take changes in the pany structure into account. Separation of logistics (purchasing, sales), mana
6、gerial accounting and financialaccounting.n The enterprise is reproduced from a financial accounting perspective using the pany code and the business area, and from a cost accounting perspective using the controlling area, operating concern and profit centers.n The controlling area structures an ent
7、erprise from a cost accounting perspective. The pany code is the independently balancing unit of financial accounting. This can be identical to the controlling area.n The operating concern is an organizational unit used to classify pany sales.Profit center accounting subdivides an enterprise into un
8、its of profitability.n The organizational units cannot be seen in isolation, but must be bined meaningfully when the System is installed.n It is possible to bine the organizational units in a hierarchy or in a network.n Controlling area = Part of the corporate group with full, self-contained cost ac
9、countingn In cross-pany-code accounting involving different currencies, the CO account assignment object inherits its currency from the pany code.n Cross-pany-code accounting enables cross-pany transfers and reports to be made in CO but increases the organizational overhead at the center.n Once the
10、system has been configured, e*isting assignments can no longer be changedn Each CO document is updated in three currencies. In cross-pany-code accounting with different currencies, these are designated the document currency, the pany code currency, and the controlling area currency.n Conversion in C
11、O uses the average e*change raten Document Currency - Currency of the Original Transactionn Object Currencyn Controlling Area Currency - Currency of the Controlling Arean Any transaction may involve different currencies for each. E*change rate valuations are made at the time of the transaction.n The
12、 pany code and controlling area are identical.In this case the pany code and controlling area must use the same chart of accounts and the same currency.If business areas are used within the pany code, the business areas are also recorded within cost accounting.n If all pany codes which are related t
13、o one controlling area are using the same currency as the controlling area, the object currency can be chosen by the user.n If the pany codes are using different currencies as the controlling area, the object currency is fi* linked to the pany code currency.Cost Center Applic. - Master Datan Cost el
14、ements: Which costs were incurred for what primary: costs that originate outside of the pany secondary:costs resulting from the internal e*change of activitiesn Cost centers: areas of responsibility in the pany which cause and influence costs.n Activity types: units of measures for allocating intern
15、al activities according to usagen Statistical ratios: allocation bases for distribution, assessment, arithmetic formulae.n The chart of accounts contains all accounts for financial accounting and all cost elememts for cost accounting.n The primary cost elements and revenue elements in cost accountin
16、g relate directly to the ine statement accounts in financial accounting. Any posting entries can thus be channeled real-time into cost accounting. Secondary cost elements are for cost accounting e*clusively and are only maintained in that application.n The e*pense accounts of financial accounting be
17、e primary cost elements in cost accounting. They must first e*ist as general ledger accounts in financial accounting before you can create the corresponding cost elements in cost accounting.n Primary cost elements must always be assigned to a cost object, such as a cost center.n The secondary are e*
18、clusively for internal allocations in cost accounting. They do not have corresponding G/L accounts in financial accounting.n 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.n Revenues must always
19、 be assigned to a revenue object, for e*ample 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 request screen for defining the object the basic data screen for
20、entering the basic data (e.g. the description of the cost center/cost element/activity type, the type of cost center, cost element). different detail screens to enter supplementary information (e.g. blocking indicator, allocation method).When changing objects for which multiple data records e*ist, y
21、ou are offered these additional screens: the object interval list to select a specific validity period the dialog bo* to select a different analysis period different dialog bo*es to break down the data fields that have different contents within the selected period.The system stores the cost center a
22、ccounting master data by period. This has the following benefits:n lengthy procedures at year change are avoidedn changes to the master data can be made in good timen Cost elements can be bined into cost element groups.n These groups are used to create an overhead allocation sheet where several cost
23、 elements are processed within one transaction,such as cost center planning and periodic allocationsCost Center Config. - Master Data - Cost Elements - Create Automaticallyn You can create your cost elements automatically. With the cost element list function you can enter the cost element type and t
24、he name.n The R/3 system checks if corresponding G/L accounts e*ist in financial accounting for the primary cost elements.n You must enter single values for secondary cost elements.n The cost elements are created using a batch input session.n Each cost center is assigned to a superior hierarchy area
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