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Chapter 3
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Cost Element Accounting Direct costs and overhead Direct costs by cost object
Overhead Cost Control
Cost Centers - Organizational - Function ... Internal orders - Individual job - Internal activities ... Projects
Profitability Analysis 2
- Period-related costing / Profitability analysisCost of Sales Accounting Period Costing OPEN CLOSED For income statement Imputed
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S02300 Buildings
1100 Admin. buildings 1100 W.house buildings 1100 Prod. buildings
W.house
2110 2110 Incoming goods insp. 2120 Incoming warehouse 2130 Outgoing warehouse
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Activity-independent planning
Planning by formula
Planning by formula
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Planning Parameters
Parameter class
Class ..... Text ..... G/L CCtrs X Orders
...
...
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Distribution Keys
Distribution key
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Change Dimensions
Sub-hierarchy: Shop floor area AI Sub-area: Personnel costs
S04200 Production AI Planning level: Cost center group Cost element group
420 0 421 00 0 422 00 0 430 00 0 431 00 . . .000 434 0 435 00 000
Personnel costs
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Actual Allocations
Allocation of primary costs from financial accounting (FI) from materials management (MM) Allocation of secondary costs transaction-based period-based Calculation of imputed costs Periodic transfers Distribution Assessment
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MM
CO
Invoice verification Accounting document Verification Cost accounting line items
Inventory management
9
G/L accts
Allotted $275
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$25 $250
1) 1000.800.150.50.-
2) 100950.- 50.Block
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Overview
Report list
User reports
Cost elements
Cost centers
Further reports
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