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UnitOverview单元概览COMasterDataCo主数据©SAP

SAP GoalofControllingCO)管理会计的目标ManagerialAccounting–alsotermedControlling–isdesignedtocollecttransactionaldatathatprovidesafoundationforpreparinginternalreportsthatsupportdecision-makingwithintheenterprise(管理会计––用于收集数据，制作支持企业决策ThesereportsareexclusivelyforusewithintheenterpriseandCostcenterperformance成本中心 ©SAP

TargetAudience目标对象SeniorCost©SAP

Representsthelegaland/ororganizationalviewsofanFormsaframeworkthatsupportstheactivitiesofabusinessinthemannerdesiredbymanagementPermitstheaccurateandorganizedcollectionofbusinessSupportsthedevelopmentandpresentationofrelevantinformationinordertoenableandsupportbusinessdecisions©SAP

SAP Anindependentenvironmentinthesystem系统中一个独立环境Code公司代码 Balancedsetofbooks,asrequiredbylaw,arepreparedatthis mayhavemorethan UnitedStates ©SAP

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Liabilities&SAP ChartofAccounts会计科目表Aclassificationschemeconsistingofagroupofgeneralledger(G/L)ProvidesaframeworkfortherecordingofvaluestoensureanorderlyrenderingaccountingTheG/Laccountsitcontainsareusedbyoneor ControllingAself-containedorganizationalunitforwhichthemanagementofrevenuesandexpensescanbeperformed(可以管理收入和支出的独立组织元素)Mayincludeoneormore codes;therefore,anenterprisecanperformmanagementaccounting ysesandreportsacrossseveralcompanies Awaytoidentifyandtrackwhere enuesandcostsareincurredforevaluation OperatingConcern经营范围Representsapartofa zationforwhichthesalesmarketisstructuredinauniformmanner(代表 AoperatingprofitfortheindividualmarketsegmentscanbeMultiplecontrollingareascanbeassignedtooneoperating©SAP

SAP 经营范围（OperatingConcern）：是SAP系统管理会计中的最级，客户组、国别和销售等，可比较其成本和收入，故又可称作获利能力©SAP

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GBI2.0StructureforControllingGlobal

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BusinessArea–BikesChartofAccounts(global)GL00CreditControlArea(global)GL00CANorthAm.OperatingConcern(global)GL00

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COMasterCOMasterDataCO主数据ProfitCenter利润中心ResponsibleforrevenuegenerationandcostEvaluatedonprofitorreturnonEnterprisesarecommonlydividedintoprofitcentersbasedFunction作用Product产品CostCenter成本中心Responsibleforcostcontainment,notresponsibleforrevenueOneormorevalue-addedactivitiesareperformedwithineachcostUnitthatisdistinguished,forexample,byareaofresponsibility,location,ortypeof©SAP

SAP COMasterDataCO主数据InternalOrder内部订单Temporarycostcenterresponsibleforcostcontainmentnotresponsibleforrevenuegeneration(临时成本中心负责控制成本，不负责创造收益)Itisusedto n,collect,andmonitorthecostsassociatedwithadistinctshort-termevent,activity,orproject Tradeshow/Fair贸易展览 Aone-to-onelinkage(map )betweenGeneralLedgerrevenueaccountsandCOrevenueelementsisestablishedtopermitthetransferofFIrevenueinformationtoCO.(总账收益账户和CO销售收入构成要 PostinginFIthatimpactrevenueaccountsleadtoapostinginCOtoarevenue Inotherwords,revenueaccount=revenueelement–justdifferentwordsdependingonwhetherFIobjectorCOobject.©SAP

SAP COMasterDataCO主数据CostElement成本要素Aone-to-onelinkage(map )betweenGeneralLedgerexpenseaccountsandCOcostelementsisestablishedtopermitthetransferofFIexpenseinformationtoCO.( PostingsinFIthatimpactcostaccountsleadtoapostinginCOtoacost财务会计中成本账户的过 了成本控制中成本要素的过账Inotherwords,expenseaccount=costelement–justdifferentwordsdependingonwhetherFIobjectorCOobject.PrimaryCostElement初级成本要素OriginateintheGeneralLedgerwithinFIandareautomaticallytransferredtowhenanFItransactionisrecordedintheGeneral SecondaryCostElement次级成本要素UsedexclusivelyinCOforallocationsandsettlementsbetweenandamongstcost©SAP

Primaryvs.Primaryvs.SecondaryCostElementsAggregatedCost

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SAP COMasterDataCO主数据StatisticalKeyFigures(统计指标Providethefoundationforaccurateandeffectivecostallocationsbetweencostobjects(为成本对象间准确有效的成本分配提供基础)Utilizedtosupportinternalcostallocationsinvolvingallocationsassessments,anddistributions(用作内部成本分配，包括分配、估值和分派)(20Hours)(20Hours)4Hours(4小时

Department维修部门)©SAP

SAP COProcessesCO流程PostingPrimaryCostElement初级成本要素过账FinancialAccounting(FI)(财务会计sExpense(

ManagerialAccounting(CO)(管理会计CostCenter

PrimaryCost©SAP

SAP COProcessesCO流程PostingPrimaryCostElement初级成本要素过账FinancialFinancialAccounting(FI)G/L(FI)G/LAccount#Cost(CO)CostCenterCostElement

sExpense ManagerialAccountingCost

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管理会计©SAP

SAP COProcessesCO流程PostingSecondaryCostElement次级成本要素过账FinancialAccounting

ManagerialAccountingCostCenter

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COProcessesCOProcessesCO流程PostingSecondaryCostElement次级成本要素过账财务会计财务会计借 贷ACCCC管理会计©SAP

SAP COProcessesCO流程PostingSecondaryCostElement次级成本要素Rent

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SAP COProcessesCO流程PostingSecondaryCostElement次级成本要素借方贷方

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SAP TypesofAllocation分配类型Distribution分摊MethodforperiodicallyallocatingprimarycostPrimarycostelementsmaintaintheiridentitiesinboththesendingandreceivingobjects(初级成本要素在发送和接受对象中保持其特性)Senderandreceivercostcentersarefully edinauniqueControlling Assessment估价AmethodofallocatingbothprimaryandsecondarycostPrimaryand/orsecondarycostelementsaregroupedtogetherandtransferredtoreceivercostcentersthroughuseofasecondarycostelement.Senderandreceivercostcentersarefully edinauniqueControlling ©SAP

SAP SendingcostcenterPrimarycostelementmaintainsitsidentity

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