Fico成本中心会计的主数据经典详细版ppt课件

1、Master Data In Cost Center AccountingElectricityWaterGasElectricity costsWater costsEnergy costsDirect labor costsIndirect labor costs. . . . .Master Data In Cost Center AccountingMaster Data In Cost Center AccountingCOST ELEMENTS:WHICH costs are incurred for what?PrimaryCosts that originate outside

2、of the companySecondaryCosts resulting from the external exchange of activitiesCOST CENTERS:Areas of responsibility in the companythat cause and influence costsACTIVITY TYPES:Units of measure for allocating costsof internal activities according to usageSTAT. RATIOS:Allocation bases for distribution,

3、 assessment andarithmetic formulae.The Chart Of Accounts0123Fixedassetsandlong-termcapital789Currentassetsandshort-termcapital 4Neutralexpendit-ures andrevenuesMaterialassetsprimarycostelem.Transferpostingsoffinancialacctg.imputedcostsDistrib.56Second-arycostelem.Assess-mentStocks ofsemi-finished an

4、dfinishedproductsRevenues/Inventorychanges/internalservicesTransferpostingsfromfinancialacctgDistrib.Clos-ingSecond-arycostelem.Directcostalloc.Ordersettlem.Overhead costcontrolProfit controlPrimary cost elementsMaterial cost elementsPrimary cost elementsOverhead cost elem.Target=actual cost elem.Se

5、condary cost elementsAllocation cost elem.Assessment cst elem.Overhead ratesCost elements forjob order settlementsRevenue elementsRevenueAccount General ledger Sub-ledger accts (G/L) accountsInc.statem. accts Bal.sheet accts Material acctsExpense accts Asset accts Accounts for indirect posting Accts

6、 receivable e.g. reconcil- iation account A / P accounts Accounts payable Vendor 1111 $1,000 $1,000Revenue accts Accounts for direct posting Security and e.g. bank acct loan accountsThe Cost Element Enter Basic screen Basic data Break-Default Indicators . . . downassigment? Basic screen Basic screen

7、 Detail Detaile.g. e.g.Cost center . . . Planning allowed . . . Breakdown Breakdown? Basic screen Basic screen Basic screen Breakdown Breakdown BreakdownRequest screenObject selectionUser Guidance When Creating Master DataUser Guidance When Displaying/Changing Master Data Request screen Object selec

8、tion EnterTime periodObject interval list EnterOther timeSelectperiodEnterOther time period Basic screenSpecify intervalEnter Basic data. . . . . . .Time-based Data Fields Data fields Fiscal-year-based Period-based Day-based data fields data fields Data fields valid for the valid for a valid for one

9、 valid for one orentire life fiscal year period more daystime (e. g. one month)changes apply to cannot be cannot be can be changedwhole lifetime changed changed as often as you during year during period wishe. g. cost center e. g.cost center e. g. blockinggroupcurrency indicatorCost Element GroupsPe

10、rsonnel costs Raw mat. and aux. suppliesWage costs Salary costs : :420000 430000 : :421000 431000 : :422000 432000:Creating Cost Elements AutomaticallyAcct fromAcct to CETy Short text400000415000 01 Primary cost element.510000 42 AssessmentThe Organizational Unit Cost CenterManage-ment1100Manage-men

11、tS02100S02200S0230021102110Incoming goods insp.2210Electricity1100Admin.buildings2120Incomingwarehouse2220Water1100W.housebuildings2130Outgoingwarehouse2230Gas1100Prod.buildingsS02400S02000Time-based Data FieldsAnalysis period Person in chargeJan.01. . . . -Jun.30. . . .SmithJul.01. . . .-Dec.31. . . .ChanActivity TypesS04100 S04200Service Production A4110Repair 4210 ProductionPlumberhours SF I hours4120 4210 ProductionElectrician SF II