Overhead Cost Controlling
The application component is to collect overhead cost controlling and offsetting the costs used, which is not directly the Assign) operating performance units (eg, items can be. That Overhead Cost Controlling is divided into the following components:
• Cost Element Accounting (CO-OM-CEL)
• Cost Center Accounting (CO-OM-CCA)
• Internal Orders (CO-OM-OPA)
• Process Costing (CO-OM-ABC)
In addition to actual and planned costs to the assignment object overhead cost controlling one commitment are presented. This represents a future payment obligation result of a requisition or purchase order.
Overhead Cost Controlling: Cost Element Accounting
Objective of cost-type accounting is to record the costs incurred to and to structure. For an overview of the cost structure is and the cost level of a company available for the purpose of individual to influence the types of costs and the total cost to their amount.
Since the accounting in SAP R / 3 as a single-circuit is designed, is the definition the categories of costs R/3-Controlling closely related to the G / L accounts in Financial Accounting. Be the case of a single-circuit The primary cost and revenue elements of the income and expenditure accounts the chart of accounts included financial accounting. To maintain Types of costs is therefore in the cost-type accounting between primary Cost and revenue elements and secondary cost elements distinguished.
For the primary cost elements must be in the chart of accounts in Financial Accounting always an appropriate expense account is available. By defining Financial account of a fishing effort as a cost in the cost-type accounting require reservations on this account always relevant costing in addition to assignment (eg cost center) Internal. For example, when booking a remote host in the Financial ensured that this time and of equivalent value under the same account on an assignment object of R/3-Controllings updated is.
Secondary cost elements will be kept only in cost accounting. They serve on the continuation of settlements within the controlling. For Secondary cost elements are allowed in the financial accounting of R / 3 no corresponding Ledger type.
For the purpose of controlling investment, it is possible to balance sheet accounts as a statistical Cost types invest. This allows for orders and WBS elements an investment plan and an investment in a vehicle is be posted.
When booking a circular or divisional accounting and the use of the functional areas of the value flow results in controlling a vote need between internal and external accounting. This vote is conducted by means of vote ledgers.
Overhead Cost Controlling: Cost Center Accounting
Cost Center Accounting is in R / 3 is a functional, primarily at the organizational structure a business oriented view of the overhead destroyed. Cost is usually according to function, responsibility, Spatial and principle of compensation made. Through a structured collection the types of costs to the cost to the planned cost and be controlled. They form the smallest areas of responsibility Companies and are for the purpose of controlling overhead costs to Control and decision areas combined. In addition to capturing the costs used for passing on the cost overheads. Each cost center has in the component overhead cost controlling its own master records. Each cost center is also the cost - Standard hierarchy assigned. In general this is the organizational structure from the company. It is also possible, alternative cost center hierarchy Create (groups) for planning, billing and analysis purposes will.
In addition to the cost centers are in cost center accounting, the following data held:
• Activity types
• Statistical Key Figures
• Resource
In R / 3, the language is known from the business Benchmarks referred to as the types of benefits. Make measurements of cost causation is, with the help of which the output of a cost center can describe. Benefits are therefore the service rendered by a cost center measured in volume or units of time, such as the Number of manufacturing or machine hours.
In the cost center accounting, the types of benefits are to target cost and IAAA needed. In terms the internal activity allocation are the types of benefits that Basis for the determination of transfer rates (see also the section "Overhead Cost Controlling: allocation methods"). The rates of activity can either politically (manual) or set by the system in under the plan determined on the basis of cost and benefit amounts will. For the price calculation system-the cost of cost center divided by the planned performance of the activity types, and a Plan Price (tariff) per Activity is determined that the internal Activity allocation is used. The price calculation is in Cost center accounting both for the determination of plan rates (planned cost and volumes) (as well as actual costs and actual quantities) are supported.
In the settlement is made in the first plan with rates. Only at the An actual month-end price calculation can be performed. The difference between planned automatically passed on. The internal transfer takes place via a secondary cost element, so that the receivers cost composition of the tariff is not clear. Statistical indicators are used as reference basis for internal allocations used, such as the distribution or apportionment. You can also addition to the formation of key figures on cost centers or orders be used.
For example, the number of employees as a statistical indicator for workforce planning and settlement makes sense, but also for the distribution or allocation of such overhead costs are proportional to the number of employees (e.g., cost the company canteen) behave. Statistical indicators are as master data for internal orders and in the process cost used.
For planning, billing and analysis purposes, it is possible to master Groups create categories of performance and statistical indicators. In general, costs are planned at the level of cost. Is it necessary a quantitative primary cost planning below the cost element level conduct that are used resources. Make goods and Services, which fall outside the company relates, or even created. These three resource types are available:
• Overhead Resource pricing directly in price tables
• With regard to a material: assessment of resource consumption with the material price
• With reference to a pricing model: Evaluation of resource from the model calculation
Map data both on a SAP entry screen as well as from Microsoft Are Excel files in an Excel Integration captures. In addition to the Primary and planning secondary costs and the detailed planning of resources it is possible to plan cost center budgets. Thus is a summary Plan / actual comparison is possible and it is an availability control for Orders are carried out. |
