Cost Element Accounting (CO-OM-CEL) 成本要素会计

CO翻译 by ErpPoint  sap ecc6.0

Use使用

Cost Element Accounting is the area of cost accounting where you track and structure the costs incurred during a settlement period. It is thus not an accounting system as such, but rather a detailed recording of data that forms the basis for cost accounting.

成本要素会计是成本核算的一部分。这里追迹和结构化决算期间的发生成本。因此，它不仅仅是会计系统，也是成本核算基准构成数据的详细记录。

Integration集成

In an integrated accounting system such as the SAP system, you do not need to enter cost data separately. This is because each business transaction that involves costs updates the CO component with detailed information on the cost element and on the account assignment object itself. Each consumption transaction in Material Management (MM), each billing in Sales and Distribution (SD) (= revenue), and each external transaction for invoice verification flows directly through the G/L Account (= cost element) to the corresponding account assignment object.

在如SAP这样的集成的数据系统中，没有必要单独的录入成本数据。这是因为每一笔与成本有关的业务交易，都会使用成本要素以及科目分配对象本身的详细数据更新CO模块。物料管理的各种消费交易，销售管理的各种发票（=收益），为了发票确认的各种外部交易都会从G/L科目（=成本要素）直接流向相应的科目分配对象。

Features特征

You can restrict the entry of cost data to part of the valuation differences and additional costs. While you can transfer depreciation costs from Asset Accounting for the depreciation of fixed assets, for example, you must use accrual calculation in cost accounting for management income.

成本数据的录入，可以限制在一部分支出成本和附加成本上。比如，从对资产累计折旧的资产会计模块，可以传送折旧费（成本），在管理收益的成本核算中必须使用附加成本计算。[why?]

Cost accounting in the system also has the task of identifying the costs incurred in subareas of the company and tracing the cost flows. The system provides complete information on the costs for all types of account assignment objects (such as cost centers, orders, and projects).

系统中的成本核算也包括识别公司次领域的发生成本和追迹成本流的任务。系统为各种类型的科目分配对象（比如成本中心，订单，和项目）提供成本的完整信息。

For cross-company-code or cross-business-area cost accounting, the cost flow in Controlling may require reconciliation between internal and external accounting. The necessary reconciliation is also one of the tasks of Cost and Revenue Element Accounting.

为了公司代码间成本核算或者业务域间成本核算，管理会计的成本流需要内部会计和外部会计之间的平衡参照。

If you are using new general ledger accounting and real-time integration, you do not need to have a reconciliation ledger. General Ledger Accounting is then always reconciled with Controlling.

如果使用了New G/L以及实时整合，平衡参照帐薄reconciliation ledger.是没有必要的。总账总与CO一致。

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reconciliation statement

【会】对帐表