FI14-A-Cost-Center-Accounting-三星集團(tuán)SAP實(shí)施文檔

CostCenterAccountingMay10,2004LaurentGodineau0.1AgendaSection1 ProcessOverview 0.5Section2 RolesandResponsibilities 0.5Section3 SAPConcepts 45mn Break 15minsSection4 StepsinSAP 1Section5 ExercisesandSolutions(RefertoAttachment) 1 4Duration(inhour)ObjectivesAttheCompletionoftheCourse,youwill:UnderstandtheintegrationofCostCenterAccountingatcompanyandcontrollingarealevelIdentifyand“Understand”relevantconceptsofCostCenterAccountingBeabletoexecutecostcenterreportsforCostCenterAccountingDefinitionControllingModuleistheplanning,allocation,controlandmonitoringofcosts.TheControllingModuleisdividedinto:

CostElementAccounting

CostCenterAccountingIntroductionCostCenterAbilitytotrackandmanageplannedandactualcostsbydepartmentsAbilitytoallocatecosttodifferentbenefitingorganizationsbasedondistributioncriteriaforactualusageorstatisticalinformationAllowsflexibilityinmanagerialreportingthroughcreationofalternatecostcenterhierarchiesIntroductionDataFlow CostCenter/GroupCostElement/GroupStatisticalKey/GroupPlanningInformationSystemFISDMMAMIntroductionFinancialpostingsgetbookedtoacostcentrethroughthetransactionsintheFinancialmoduleIntroductionSection1-ProcessOverviewRequestforaCostCentercreationApprobationoftheCostCentercreationSendingtoFinancialAnalystandManagerofFinancialPlanningandAnalysisChooseaCostCenterNumberObtainthesignofffromManagerofFinancialPlanningandAnalysisCreatetheCostCenterEnterthenewCostCenterinthecontrollingareaCCGLocalCompanyLocalAccountingManagerorFinanceDirectorLocalCompanyorLocalAccountingManagerorFinanceDirectorFinancialAnalystFinancialAnalystFinancialAnalystFinancialAnalystSection2-

RolesandResponsibilitiesRoleNameResponsibleForLocalAccountingManagerorFinanceDirectorIsresponsibleforapprobatingtherequestofaCostCentercreationFinancialAnalystIsresponsiblefor:ChoosingaCostCenterNumberObtainingthesignofffromManagerofFinancialPlanningandAnalysisCreatingtheCostCenterEnteringthenewCostCenterinthecontrollingareaCCGManagerofFinancialPlanningandAnalysisIsresponsibleforcreatingandmaintainingcostcentersLocalCompanyIsresponsibleforrequestingaCostCentercreation

OrganizationalDataMasterDataCostCenterInquiryFunctionsCostCenterReportsSection3–SAPConceptsControllingArea Anareawithinaclientthatusesthe

samecostaccountingconfiguration.Companiesassignedtoacontrollingareamusthavethesamechartofaccountsandthesamefiscalyearvariant.Allinternalallocationsaremadewithinthesamecontrollingarea.Basedonboundariesofresponsibility.OneperClientwithmultipleCompanyCodesassignedtoit.CLIENTCompanycodeControllingAreaControllingAreaCompany

CodeCompany

CodeCompany

CodeCompany

CodeControllingAreaCompanycodeTheControllingAreaforConcordCameraGroupis‘CCG’.ControllingArea CurrencyUSDLOCALControllingAreaCompanyCodeOrganizationalData

MasterDataCostCenterInquiryFunctionsCostCenterReportsSection3–SAPConceptsMasterDataCostCenterProfitCenterHierarchyCostElementStatisticalKeyCostCenter DefinitionCostcenteristhesmallestunits

areaofbusinessthatincur/spendcosts.Ex:TheCostCentrecalled"Disassembly/Repack"isusedtofollowthecostsfordisassembly/repackaccounting.CostCenterStructure ThestandardcostcentrehierarchyrepresentstheorganizationalstructureofConcord’sdepartments(activemanagerialunits).Over200departmentshavebeenidentified. Theirorganizationalrelationshipsareshowninfivehierarchicallevels:Level1:ConcordGroup–thehighestCostCenterGroupthatrepresentsGlobalConcordCameraCorp.

Level2:CostCenterGroupsthatrepresentConcord’slegalentities. Forexample:KeystoneSales(CCUS),CCUK,CCGermanyandCCHK.

Level3:CostCenterGroupsthatrepresentConcord’smajordepartmentcategories. Forexample:Sales,AdministrationandProduction.CostCenterStructureLevel4:CostCentersandCostCenterGroups.TheCostCentersrepresentdepartmentswithinmajordepartmentcategories(Level3CostCenterGroups).TheCostCenterGroupsareotherdepartmentcategoriesthatarefurthersub-dividedintomorespecificdepartments.

ExamplesofLevel4CostCentersare:Marketing,FinanceandProductionLineunderSales,AdministrativeandProductionCostCenterGroupsrespectively.ExamplesofLevel4CostCenterGroupsare:DesignEngineeringandQualityEngineering.

Level5:CostCenters(departments)forLevel4CostCenterGroups.AnexampleisIndustrialEngineeringdepartmentunderDesignEngineeringCostCenterGroup.TheEuropeanheadofficewillbesetupasanalternatehierarchywhereEuropeanheadofficecostcentresfromeachEuropeancompanycodewillbegroupedtogetherasanalternatehierarchycostcentregroup.Level1DescriptionLevel2DescriptionLevel3DescriptionLevel4DescriptionCCGConcordCameraGrp1000CCC1000-3SupplyChain

1000-5Sales

1000-6Engineering1000-611USDesign

1000-7Administration1000-791Executives

1000-795InformationTechnology

1000-796FinanceCostCenterStructureExemple:GlobalConcordCameraCorpConcord’slegalentities(country)Concord’smajordepartmentCostCenterCostCenterNamingStandardCostCenterNumberingConvention51-710100Thefirst2digitsrepresentthefirsttwodigitsofCompanycode,e.g.51forCCHKwithcompanycode510051-710100Thenextdigitrepresentthe5majorfunctionalgrouping(3-supplychain,4-Production,5-sales,6-Engineering,7-Administration)51-710100Thenext2digitsrepresentthesubgroupingsofthefunctionalgroupsofabove51-710100Thelast3digitsrepresentasequentialnumberFieldsinCostCenterMasterRecordsNamesNameDescriptionBasicDataPersonincharge DepartmentCostcentertype HierarchyareaCompanycode Currency

CostElement DefinitionCostElementistheitemsintheChartofAccountstowhichconsumptionofresourcesarechargedto.TypeofCostElement PrimaryCoststhatoriginateoutsideofthecompanySecondaryCostsresultingfromtheinternalallocationofcostsOnlyHKisconcernedbythecreationofaSecondaryCostElement.TypeofCostElement

SecondaryCost21:Costelementsforinternalsettlement31:Costelementsfororder/projectresultsanalysis41:Costelementsforoverheadrates42:Assessmentcostelements43:CostelementsfordirectinternalactivityallocationFieldsinCostElementMasterRecordsNameDescriptionNamesCostelementtypeCEattributesBasicDataDefaultAccountAssignmentCostcenterOrderProfitCenterDefinitionProfitcenterrepresentsamanagement-orientedstructureoftheorganizationforthepurposeofinternalcontrol.StatisticalKeyFigure DefinitionStatisticalkeyfiguresareusedasabasisforinternalallocations.Itisdefinedatcontrollingarealevel.MaintainedmanuallyinSAP.ThestatisticalkeyfiguresusedbyConcordCameraare:EmployeesMan-hoursFloorspaceQuantitybyFinishGoods

FieldsinStatisticalKeyMasterRecordsBasicDataNameStatisticalKeyFigureUnitKeyFigureTypeConceptofHierarchy DefinitionInSAP,thereisaconceptofhierarchywhichaimstofacilitatereporting.CostCenterCostElementStandardHierarchy5100-610DesignEng5100-3S.Chain5100-4Production5100-6Engineering51-470120Purchase5100-44XProduction51-470310Shipping5100-449SupportingService5100-630ProductionEng51-470300Warehouse/Storage51-410110Plastics5100CCHK5100-5Sales51-510100Sales51-530110Marketing51-434100PilotAss.CCGConcordCameraGrp5300CCSZ3300CCGMBH3400CCFR1000CCCorpControllingAreaLevelPlantLevelCostCenterGroupLevelCostCenterLevelOrganizationalDataMasterData

CostCenterInquiryFunctionsCostCenterReportsSection3–SAPConceptsDisplayCostCenterHierarchyCostCenterInquiryFunctionsDisplayCostElem.HierarchyDisplayCostElementDisplayCostCenterMasterDisplayCostCenterLineItemsDisplayStatisticalKeyFigureMasterOrganizationalDataMasterDataCostCenterInquiryFunctions

CostCenterReportsSection3–SAPConceptsMasterPlan/ActualComparisonActualComparisonTargetorActualComparisonPlanningLineItemsOtherrptsPeriodEndClosingsBasisFunctionCostCenterReportsDownloadCostCenterReportEXPORTReportPainterReportsEg.1SIP-Cctr:Act/plan/varianceDOWNLOADTransactionsEg.OKB1-CostelementsDOWNLOADABAP/4reportsEg.ZKCOST01Section4-StepsInSAPMaintainingStandardHierarchyMaintainingCostCenterMasterMaintainingCostCenterGroupMaintainingCostElementMaintainingCostElementGroupMaintainingStatisticalKeyFigureMasterExecuteCostCenterReportsSection4 StepsinSAP:MaintainingStandardHierarchyMaintainingCostCenterMasterMaintainingCostCenterGroupMaintainingCostElementMaintainingCostElementGroupMaintainingStatisticalKeyFigureMasterExecuteCostCenterReportsAccounting>Controlling>CostCenters>MasterData>StandardHierarchy>Create/Change/Delete/Display(OKEON/OKENN)MaintainingStandardHierarchy2.Choosewhatactiontoperform:TocreateaGroupataLower-LevelattheSame-LevelorforaCost-Center,clickontheCreatebutton,Tocopyastandardhierarchy,clickontheCopybutton,Todeleteastandardhierarchy,clickontheDeletebutton.1.TofindtheStandardHierarchyyouwanttomaintain,clickontheObjectManagerbutton.Mandatorydatatoaccess:ControllingareaSection4 StepsinSAP:MaintainingStandardHierarchyMaintainingCostCenterMasterMaintainingCostCenterGroupMaintainingCostElementMaintainingCostElementGroupMaintainingStatisticalKeyFigureMasterExecuteCostCenterReportsAccounting>Controlling>CostCenters>MasterData>CostCenter>IndividualProcessing>Create/Change/Display/DeleteCostCenter(KS01/KS02/KS03/KS04)MaintainingCostCenterMasterYoucan’tdeleteaCostCenteralreadyused.YoucanonlycreateaCostCenterforalaterperiodthanthecurrentfiscalyear.1.EntertheControllingAreaCode‘CCG’correspondingtoConcordCameraGroup2.EntertheCostCenterCodeaccordingtotheCostCenterNamingStandard.Tips:Incaseyoudon’trememberthecostCenterCode,clickontheMatchCodebutton3.EnterthedatecorrespondingtothefirstdayofthefiscalyearMaintainingCostCenterMaster2.Enterthedatayouwanttocreate/change.1.Choosethetabyouwanttocreate/change.Onlythe‘BasicData’tabisrequired.Requireddata:NameDescriptionPersoninchargeDepartmentCostcentertypeHierarchyarea Companycode RefertotheCostCenterNamingStandardtoknowhowtofillinthehierarchyarea.TheCurrencyfieldisautomaticallycreatedaccordingtotheCompanyCode.Section4 StepsinSAP:MaintainingStandardHierarchyMaintainingCostCenterMasterMaintainingCostCenterGroupMaintainingCostElementMaintainingCostElementGroupMaintainingStatisticalKeyFigureMasterExecuteCostCenterReportsAccounting>Controlling>CostCenters>MasterData>CostCenterGroup>Create/Change/DisplayCostCenter(KSH1/KSK2/KSH3)ACostCenterGroupisusedtoconsolidateCostCenterfigureswithinareport.Choosewhatactiontoperform:Tocreate/changeaCostCenterGroupatthesamelevel,clickontheSameLevelbutton.Tocreate/changeaCostCenterGroupatthelowerlevel,clickontheLowerLevelbutton.ToinsertaCostCenterwithinaCostCenterGroup,clickontheCostCenterbutton.ControllingAreaLevelCompanyLevelCostCenterGroupLevelCostCenterLevelThistransactionworksexactlyastheInternalGrouptransaction(KOH1).Section4 StepsinSAP:MaintainingStandardHierarchyMaintainingCostCenterMasterMaintainingCostCenterGroupMaintainingCostElementMaintainingCostElementGroupMaintainingStatisticalKeyFigureMasterExecuteCostCenterReportsAccounting>Controlling>CostCenters>MasterData>CostElement>Create/ChangeCostElement(KA01&KA06/KA02)MaintainingCostElement2.Enterthedatayouwanttocreate/change.1.Choosethetabyouwanttocreate/change.Mandatorytabsare:BasicDataIndicatorsDefaultAcctAssgmntRequireddata:CostElementName(Tab1)Description(Tab1)CostelementCategory(Tab1)UnitofMeasure(Tab2)Costcenter/Order(Tab3)Section4 StepsinSAP:MaintainingStandardHierarchyMaintainingCostCenterMasterMaintainingCostCenterGroupMaintainingCostElementMaintainingCostElementGroupMaintainingStatisticalKeyFigureMasterExecuteCostCenterReportsAccounting>Controlling>CostCenters>MasterData>CostElementGroup>Create/Change(KAH1/KAH2)MaintainingCostElementGroupChoosewhatactiontoperform:Tocreate/changeaCostElementGroupatthesamelevel,clickontheSameLevelbutton.Tocreate/changeaCostElementGroupatthelowerlevel,clickontheLowerLevelbutton.ToinsertaCostElementwithinaCostElementGroup,clickontheCostElementbutton.CostElementGroupLevelCostElementLevelSection4 StepsinSAP:MaintainingStandardHierarchyMaintainingCostCenterMasterMaintainingCostCenterGroupMaintainingCostElementMaintainingCostElementGroupMaintainingStatisticalKeyFigureMasterExecuteCostCenterReportsAccounting>Controlling>CostCenters>MasterData>Stat.KeyFigures>IndividualProcessing>Create/Change/Display(KK01/KK02/KK03)2.SelectaUnitofMeasure(UnM).Thestatisticalkeyfiguresusedare:?Employees?Man-hours?Floorspace?QuantitybyFinishGoodsToverify