Profit Center Accounting
With the component Profit Center Accounting can be an internal operating charge for the profit center that therefore a to earnings Portion of a company represents. A profit center is an independent operating unit on the market. This market can also be a "corporate Market may be "on which the profit center's services to other departments sales or purchases of these services. Each to earnings Business transaction is mapped to the profit centers. As the master record in R / 3, depicted is not a separate profit center account assignment. The data supply to the contrary, profit center accounting is done by the assignment of the "real" SAP account assignment objects (for example, cost center, Internal order, WBS element, material) into a profit center in their master records. Now, if a transaction is assigned to an assignment object, the assignment by the assignment of the assignment object to a Profit center automatically stored on the profit center stored in the master record updated. That is, the profit center account is automatically updated without any additional account assignment.
The following transactions are to earnings in the profit center accounts automatically updated:
• Frequent costs and revenues from financial accounting (FI) on CO account assignment objects
• Revenues and sales deductions from billing data acquisition from the application component
Sales and Distribution (SD) in the component result and
Analysis
• Movements in the Application Component Materials
• Transactions to earnings from the production, use and
Sale of fixed assets from the Asset Accounting component (FIAA)
and the application component Investment Management (IM)
• All within the sub-components of the R/3-Controllings.
Supply and service relationships between profit centers accordingly
The figure shows the profit center as an independent market
Units operating on the sending of internal revenue and profit center than on the receiving profit center as a cost of "internal" sales taxes. For supply of material between profit centers may also the transfer price will be assessed. In this example, profit center - overall material movements are not at the standard price, but valued at market price.
In addition to the mapping of the overhead cost controlling can cost in the profit center accounting charge will. In addition, the settlement allocation and distribution techniques are Available. In addition to income statement transactions to the Financial including BSIs, as for example Receivables and payables, materials stocks that are incorporated into the Profit Center Accounting. Thus the profit center can be expanded to the Investment Center. In Profit Center Accounting is the result after the total or The cost of sales are determined. Condition for the profit center Account for the cost of sales is the additional assignment or release of account assignment "functional area, one Assigning costs to the operating costs of the manufacturing units Sales, selling expenses and general and administrative permits. |
