Cost Center Accounting (CO-OM-CCA) 成本中心会计

CO翻译 by ErpPoint  sap ecc6.0

Purpose目的

You use Cost Center Accounting for controlling purposes within your organization. The costs incurred by your organization should be transparent. This enables you to check the profitability of individual functional areas and provide decision-making data for management. This requires that all costs be assigned according to their source. However, source-related assignment is especially difficult for overhead costs. Cost Center Accounting lets you analyze the overhead costs according to where they were incurred within the organization.

使用成本中心会计在企业内进行管理会计。组织的发生成本应该是透明的。这样，各个机能域的收益性确认以及为管理提供决策信息成为可能。着要求所有的成本都被分配给它们的发生源。但是，与发生源关联的分配对于间接费来讲，非常的困难。使用成本中心会计，根据间接费发生在组织的场所，可以对间接费进行分析。

Depending on the level of decision-making powers assigned to the manager of an organizational unit, you can distinguish between various types of responsibility areas within an organization:

根据分配给组织单位的管理人员的决策权的等级，可以区分组织内各种责任域的类型。

Cost center 成本中心	Recording costs with reference to plan values 参照计划，记录成本
Profit centers 利润中心	Calculating operating results 计算业务结果（大概是 业务成绩）
Investment centers 投资中心	Calculating Return On Investment 计算ROI(投资收益) In the SAP system you can create an investment center in the Profit Center Accounting component (EC-PCA). You do this by assigning balance sheet items to a profit center. 在SAP系统的利益中心会计（EC-PCA）中，可以建立投资中心。通过分配资产负债表项目给利益中心。 （注释：投资中心基本上是利润中心。投资属于资产部）

Dividing an organization into cost centers allows you to follow several goals, depending on the cost accounting method.

将组织分割成利润中心，根据成本核算方法，可以达成不同的目的。

・        Assigning costs to cost centers lets you determine where costs are incurred within the organization.

      将成本分配到成本中心，决定着企业成本发生的场所。

・        If you plan costs at cost center level, you can check cost efficiency at the point where costs are incurred.

      如果在成本中心层次进行成本计划，可以在成本发生时点衡量成本效益。

・        If you want to assign overhead costs accurately to individual products, services, or market segments, you need to further allocate the costs to those cost centers directly involved in the creation of the products or services. From these cost centers you can then use different methods to assign the activities and costs to the relevant products, services, and market segments.

      将间接费正确的分配给个别产品，服务，或者市场区分的场合，需要将这些（间接费）的成本中心进一步分配给，和产品和服务的创造直接关联的成本中心。从这些成本中心，使用不同的方法，可以把活动或者成本分配给线管产品，服务，以及市场区分。

This enables you to valuate semi-finished and finished products in Product Cost Controlling (CO-PC), and to calculate contribution margins in Profitability Analysis (CO-PA).

这样，可以在产品成本管理（CO-PC），对半成品和成品进行评价，并且在收益性分析（CO-PA）进行贡献利润计算。

The "activities" of cost centers represent "internal resources" for business processes in Activity-Based Costing.

成本中心的"作业activities"，在作业成本法成本核算中表现为"内部资源"。

 

Implementation实施

Cost Center Accounting (CO-OM-CCA) is often used in the first phase of implementation, together with the main areas of Financial Accounting (General Ledger (FI-GL), Assets Payable (FI-AP), Assets Receivable (FI-AR)) and Overhead Orders (CO-OM-OPA).

You can also implement Cost Center Accounting without Financial Accounting. Some settings, however, such as chart of accounts, company code, must be made in Financial Accounting.

Integration集成

Cost and Revenue Element Accounting (CO-OM-CEL) to an account assignment object in the Controlling component (CO). For overhead costs this can be cost centers, internal orders, business processes, or overhead projects.

Recording and assigning overhead costs allows you to control costs and prepare information for the subsequent areas of Cost Accounting.

You can use the methods of activity allocation, assessment or distribution to further allocate costs, for example, to internal orders (CO-OM-OPA), projects (PS), cost objects (CO-PC) or market segments (CO-PA).

Features特征

Entering actual costs

Primary costs can be transferred to Cost Accounting from other components, for example, Materials Management (MM), Asset Accounting (AA), Payroll Accounting (PY).

Additional costs and outlay costs are recorded using the accrual method.

Allocating actual costs

You can use various methods to further allocate the actual costs you have recorded, according to their source.  The system distinguishes between transaction-based allocations, which occur within one period, and period-based allocations, which occur at period end.

Planning activities and costs

You can use planning to define organizational targets and carry out regular cost-effectiveness checks. Variances can be calculated by comparing the actual costs and activities with the plan values. These variances serve as a control signal, which helps you to correct business processes, when required.

You can plan costs and activities to determine allocation (activity) prices.

Allocating plan costs

All actual allocations that occur for cost centers can also be planned (for example, distribution, assessment, indirect activity allocation).

Entering plan and actual statistical key figures

Statistical key figures are used as the basis for the indirect allocation methods, as well as for evaluations in the information system (for example, employees, telephones).

Activity Accounting

Activity Accounting uses the activity produced by a cost center as the tracing factor for the costs. You can use activities to measure the operating rate or the rate of capacity utilization for a cost center. The target costs of the cost center refer to the activity output.

Depending on the source of the costs, the activities of a cost center are divided into various activity types (for example, for the Work center cost center: Repair hours or Assembly hours.

Information system

The information system provides tools with which you can analyze the cost flows that have occurred in your organization. You can carry out standard recurring evaluations; and create special reports for unique tasks or situations.

Constraints

Note that you can only post revenues statistically on cost centers.The true posting must occur on a revenue-carrying object. This could be, for example, a revenue-carrying order (see: Account Assignment for Controlling Objects).