华苏塑料实施120cofinal

苏州华苏塑料有限公司SAP项目SAPProject(PhaseI)Aug’04–Jan’05120SAP控制模块CO培训控制模块概述CO控制CourseObjectives课程目标Thiscoursewillenableyouto:这个课程是为了让你们了解GainthebasicknowledgeandunderstandingoftheControlling(CO)applicationmodule.大致了解并理解控制

应用模块LearnthefunctionalityanduseofControllingorganizationalstructures.

学会控制模块组织结构的功能和使用LearnthefunctionalityofthebusinesscomponentsintheCOmodule.

学习控制模块中企业成分的功能UnderstandtheControllingmasterdataandthewayitisgroupedwithinSAP.了解控制模块主数据以及其结合的方法UnderstandtheSAPdocumentprocessingterminology.

了解SAP文件处理的术语UnderstandtheinformationsystemandreportingfeaturesinSAPCOmodule.了解SAP控制模块中信息系统和报告特点UnderstandthekeyintegrationpointsbetweenCOandotherapplicationsmodules.了解控制模块和其他应用模块的关键结合点COAPPLICATIONDATAOVERVIEW控制模块应用数据的预览21SYSTEMNAVIGATION系统导航COFUNCTIONALITYOVERVIEW控制模块功能预览34INFORMATIONSYSTEM信息系统5QUESTIONS&ANSWERS问题&解答Agenda议程Agenda议程COAPPLICATIONDATAOVERVIEW控制模块

应用数据的预览21SYSTEMNAVIGATION系统导航COFUNCTIONALITYOVERVIEW控制模块

功能预览34INFORMATIONSYSTEM信息系统5QUESTIONS&ANSWERS问题&解答YouwillseetheSAPLogonicononyourdesktop你将能在视窗桌面上看到SAP登录图像

Double-clickontheiconandtheSAPLogonwillappear点击那个图像，SAPLogon视窗将出现

IntheSAPLogon46D,double-clickontheHuasuIDES在SAPLogon视窗里，点击HuasuIDES系统导航–登录SAP系统导航–登录SAPSAP视窗菜单栏标准工具栏标题栏应用程序工具栏状态栏SAP菜单Agenda议程COAPPLICATIONDATAOVERVIEW控制模块

应用数据的预览21SYSTEMNAVIGATION系统导航COFUNCTIONALITYOVERVIEW控制模块功能预览34INFORMATIONSYSTEM信息系统5QUESTIONS&ANSWERS问题&解答

Accounts

Payable

Accounting应付帐款

Asset

Accounting固定资产

Accounts

Receivable

Accounting应收帐款

GeneralLedger总分类账

Profit&Loss损益表

BalanceSheet资产负债表

FinFinancialAccounting财务会计ProfitCenter

ProfitCenter利润中心

ProductCosts

ProductCosts产品成本

Financial

Statement

Profitability获利能力

Analysis分析

OverheadCosts

OverheadCosts间接费用

Controlling控

制模块

Purchasing

InventoryMgmt

Sales

HumanResources

ProductionPlanning生产计划编制

InventoryMgmt库存管理Purchasing采购Sales销售FromFItoCO从财务会计(FI)到控制模块(CO)ProfitCenterAccountingCO

FinancialAccounting

FinancialAccounting财务会计FIManagementAccounting管理会计

IASGAAPGOBTaxauditLegalRequirements法律规定AccountingStandards会计标准Controlling控制模块PCAExternalAccountingVsInternalAccountingFIversusCO-财务会计与控制模块外部会计与内部会计CostAccounting成本会计FlexibleAnalysis灵活性分析Whilethereareoftendifferentaccountinginformationrequirementsforinternalandexternalusers,muchoftheunderlyingdatamayberelevantforbothpurposes.Butthatsamedatacanbepresentedinverydifferentwaystosatisfythedifferentrequirements

虽然内部和外部用户对会计资讯的需求不同，但是其数据来源都可以对两方面有关系。同样的数据可以不同的方式提出以满足不同的需求FIversusCO-财务会计与控制模块lCostandRevenueElementAccountinglOverheadCostControlling间接费用控制:nCostCenterAccounting成本中心会计nInternalOrders内部订单nActivity-BasedCosting基于作业的成本核算lProductCostControlling产品成本控制:nProductCostPlanning产品成本计划编制nCostObjectControlling成本对象控制nActualCosting/MaterialLedger实际成本核算/物料分类帐lProfitabilityManagement获利能力管理nProfitabilityAnalysis获利能力分析nProfitCenterAccounting利润中心会计ComponentsofCO–

控制模块的成员成本与收入要素会计

FI

ProfitCenterAccounting利润中心会计ProfitabilityAnalysis获利能力分析OverheadCost

Controlling

间

接费用控制ProductCostControlling产品成本控制COCostandRevenueElementAccountingApplicationComponentsinCO控制模块中的应用构成成本和收入要素会计

ProfitCenterAccounting利润中心会计ProfitabilityAnalysis获利能力分析OverheadCostControlling

间

接费用控制COCostandRevenueElementAccounting成本和收入要素会计Howcanwereduceoverhead?如何控制间接费用？Areresponsibilityareasworkingefficiently职责范围是否运用有效？Howhigharethecostoforganizationalactivities组织活动所需的成本有多高？HowcanweoptimizeourinternalbusinessProcess?如何使内部处理最优化？Howprofitableareindividualenterprisearea?每个范围的盈利如何?Howprofitableareindividualmarketsegment?每个市场范围的盈利如何?Whatarethemanufacturingcostsofaproduct?一种产品的生产成本有多少？Whatcostsoccurwithintheorganization?组织里有什么费用？ProductCostControlling产品成本控制ApplicationComponentsinCO控制模块中的应用构成

COMPANY

CODE公司代码COMPANY

CODE公司代码COMPANY

CODE公司代码BUSINESS

AREA业务范围OrganizationalStructureBetweenCOandFICO管理会计与财务管理之间的组织结构BUSINESS

AREA业务范围BUSINESS

AREA业务范围CONTROLLING

AREA控制范围CONTROLLING

AREA控制范围CHARTOFACCTS科目表CHARTOFACCTS科目表CLIENT集团

FI

ProfitCenterAccounting利润中心会计ProfitabilityAnalysis收益率分析OverheadCost

Controlling间接费用控制ProductCostControllingCOCostandRevenueElementAccountingOverheadCostControlling间接成本控制Aretheresponsibilityareasworkingefficiently?职责范围是否运用有效？Howhigharethecostsoforganizationalactivities?Dotheykeeptotheirbudgets?组织活动所需的成本有多高？是否在预算内？Howcanweoptimizetheinternalprocesses?如何使内部处理最优化？Howcanwereininouroverhead?如何控制间接费用？成本和收入要素会计MasterDatainCostCenterAccounting

成本中心会计的主数据COSTELEMENTS:成本要素WHICHcostsareincurredforwhat?哪些成本会导致什么？Primary Coststhatoriginateoutside

主要 ofthecompany公司外部成本Secondary Costsresultingfromtheinternal

次要 exchangeofactivities公司内部交换活动的成本COSTCENTERS:成本中心Areasofresponsibilityinthecompany

thatcauseandinfluencecosts公司中会引起并影响成本的职责范围ACTIVITYTYPES:作业类型Unitsofmeasureforallocatingcosts

ofinternalactivitiesaccordingtousage

根据用途来分配内部活动成本的测量单位STAT.RATIOS:统计比率Allocationbasesfordistribution,assessmentand

arithmeticformulae.根据分摊，估价和算术方程来分配MasterDatainCostCenterAccounting成本中心会计的主数据COSTELEMENTS:成本要素WHICHcostsareincurredforwhat?哪些成本会导致什么？Primary Coststhatoriginateoutside

初级 ofthecompany公司外部成本Secondary Costsresultingfromtheinternal

次级 exchangeofactivities公司内部交换活动的成本COSTCENTERS:成本中心Areasofresponsibilityinthecompany

thatcauseandinfluencecosts公司中会引起并影响成本的职责范围ACTIVITYTYPES:作业类型Unitsofmeasureforallocatingcosts

ofinternalactivitiesaccordingtousage

根据用途来分配内部活动成本的测量单位STAT.RATIOS:统计比率Allocationbasesfordistribution,assessmentand

arithmeticformulae.根据分摊，估价和算术方程来分配CostElements:成本要素财务会计使用总分类帐来分类资源控制模块使用成本要素来分类资源总分类帐旅差费#430000成本要素旅差费#430000CostElements:成本要素控制范围初级成本要素有两种成本要素，初级和次级初级成本要素在控制范围中创建，但首先必须在财务会计科目表中存在总分类帐旅差费#430000初级成本要素旅差费#430000CostElements:成本要素控制范围成本中心A次级成本要素635000成本中心B次级成本要素635000次级成本要素123789Currentassetsandshort-termCapital流动资产和短期资产4NonOperatingExpendit-uresandRevenues非操作费用和收入MaterialAssets材料资产primarycostelem.初级成本要素56Second-arycostelem.次级成本要素Stocksofsemi-finishedandfinishedProducts半成品和产成品的库存Revenues/Inventorychanges/internalservices收入/存货兑换/内部服务RevenueElement收入要素Clos-Ing结帐Second-arycostelem.次级成本要素FinancialaccountingFinancialaccountingChartofaccount帐目表CostaccountingChartofAccountandCostElements帐目表和成本要素Expenseaccount费用CostElementGrouping成本要素分组

Personnelcosts职员成本 Rawmat.andaux.supplies

原材料和零件供应

WagecostsSalarycosts

工资开支

薪水开支

420000 430000 421000 431000 422000 432000

Overheadanalysissheet间接费用分析表MostofthemasterdatainControllingcanbeclassifiedintodifferentgroupingtofacilitateanalysisandreportingneedsoftheendusers在控制模块中大多主数据可以分成不同小组以促进终端用户的分析和报告MasterDatainCostCenterAccounting成本中心会计的主数据COSTELEMENTS:成本要素WHICHcostsareincurredforwhat?哪些成本会导致什么？Primary Coststhatoriginateoutside

初级 ofthecompany公司外部成本Secondary Costsresultingfromtheinternal

次级 exchangeofactivities公司内部交换活动的成本COSTCENTERS:成本中心Areasofresponsibilityinthecompany

thatcauseandinfluencecosts公司中会引起并影响成本的职责范围ACTIVITYTYPES:作业类型Unitsofmeasureforallocatingcosts

ofinternalactivitiesaccordingtousage

根据用途来分配内部活动成本的测量单位STAT.RATIOS:统计比率Allocationbasesfordistribution,assessmentand

arithmeticformulae.根据分摊，估价和算术方程来分配CostCenterAccountingOrganizationalStructure成本中心会计组织结构S01000ABCCorp.S01100Manage-ment1100Manage-mentS02100W.houseS02200EnergyS02300Buildings2110inggoodsinsp.2210Electricity电1100Admin.Buildings2120ingwarehouse2220Water1100W.houseBuildings2130Outgoing

warehouse2230Gas1100Prod.buildingsS03000S04000S02400Motorpool

S02000Logistics成本中心组成本中心成本中心标准层次02

Motorcycles摩托车

90

Accessories附件OperatingChartofAccounts运营会计科目表ControllingArea控制范围4000MotorSportsInternational,Inc

Canada4000摩托体育有限公司加拿大CostCenterHierarchy成本中心层次Sales–Paints销售--油漆InformationSystems信息系统Marketing市场营销ProfitCenterHierarchy利润中心层次Paints油漆Pumps抽水机CostCenterHierarchy&OtherOrganizationalUnits成本中心层&其他组织单位3000MotorSportsInternational,Inc

US3000摩托体育有限公司美国TheCostCenterAccountingcomponent(CO-OM-CCA)trackswherecostsoccurinyourorganization.Atypicalapproachcouldbeforanenterprisetodefineacostcenterforeachlow-levelorganizationalunitthathasresponsibilityformanagingcosts.Ascostsareincurred,theyareassignedorpostedtotheappropriatecostcenter.

成本中心会计记录您组织里所产生的成本。一个典型的方法是一个企业可把成本中心定义为每个低层次而且是负责管理成本的组织单位Eachcostcenterisassignedtoacategory,e.g.Administrationcostcenter,productioncostcenter,etc.

每个成本中心都会被归类，像管理成本中心，生产成本中心Costcenterscanbegroupedtogethertoprovidesummarycostinformation.Thestandardhierarchyincludesallcostcentersinthatcontrollingarea,andprovidestheabilitytoanalyzesummarycostsateachnodeofthestructure

成本中心可被编组以便可以提供总结的成本资讯。标准层次将涵括所有在一个控制范围内的成本中心，和提供在一个结构里的每个接连点都能分析总结成本的能力CostCenterAccounting成本中心会计MasterDatainCostCenterAccounting成本中心会计的主数据COSTELEMENTS:成本要素WHICHcostsareincurredforwhat?哪些成本会导致什么？Primary Coststhatoriginateoutside

初级 ofthecompany公司外部成本Secondary Costsresultingfromtheinternal

次级 exchangeofactivities公司内部交换活动的成本COSTCENTERS:成本中心Areasofresponsibilityinthecompany

thatcauseandinfluencecosts公司中会引起并影响成本的职责范围ACTIVITYTYPES:作业类型Unitsofmeasureforallocatingcosts

ofinternalactivitiesaccordingtousage

根据用途来分配内部活动成本的测量单位STAT.RATIOS:统计比率Allocationbasesfordistribution,assessmentand

arithmeticformulae.根据分摊，估价和算术方程来分配ActivityType作业类型Activitytypesclassifytheactivitiesproducedinthecostcenters作业类型把成本中心的作业分类S04100 S04200

服务成本中心 生产成本中心A

4110 维修 4210

供水 小时 SFI 生产小时 4120 4210

供电 SFII 生产小时S01000ABC公司S04000生产类MasterDatainCostCenterAccounting成本中心会计的主数据COSTELEMENTS:成本要素WHICHcostsareincurredforwhat?哪些成本会导致什么？Primary Coststhatoriginateoutside

初级 ofthecompany公司外部成本Secondary Costsresultingfromtheinternal

次级 exchangeofactivities公司内部交换活动的成本COSTCENTERS:成本中心Areasofresponsibilityinthecompany

thatcauseandinfluencecosts公司中会引起并影响成本的职责范围ACTIVITYTYPES:作业类型Unitsofmeasureforallocatingcosts

ofinternalactivitiesaccordingtousage

根据用途来分配内部活动成本的测量单位STAT.RATIOS:统计比率Allocationbasesfordistribution,assessmentand

arithmeticformulae.根据分摊，估价和算术方程来分配StatisticalKeyFigure–统计指标Statisticalkeyfig.010203...1011124500500050006000_______100..83.320500

(average)(total)Months100100100Employee(fixedvalue)员工Telephoneunits(totalvalue)电话单位Defineasfixedvalueortotalsvalue可定义为固定值或总值Internalordersarenormallyusedtoplan,collect,andsettlethecostsofinternaljobsandtasks内部订单通常是用来计划，收集，和结算内部工作和任务的成本Internalordermanagementcanbeusedfor:内部订单管理可用来：Costmonitoring,wherecostsneedtobelookedatfromobject-relatedaspects

成本监视–成本需要从对象相关的角度来分析Assistingdecision-making,whenyouneedtodecidebetweenin-houseproductionandexternalprocurement

帮助决策–决定是否要内部生产或向外采购InternalOrder内部订单InternalOrder内部订单没有内部订单有内部订单S02400

TruckfleetS04100

supportctrsS04300

Product.B2410

TruckfleetTruck1Truck1Truck14110

MachinistCBA4120

ElectricianCBA4130

PainterCBA4310

Product.I4320

Product.IIInvestment=Orders= Costs

centersInternalOrder内部订单

FI

ProfitCenterAccountingProfitabilityAnalysisOverheadCost

ControllingProductCostControllingCOCostandRevenueElementAccountingProfitCenterAccounting利润中心会计WhatisthePnLperformanceofeachofourarea?我们每个业务部门的盈利如何?

Aretheresponsibilityareasworkingtowardafavourablefinancialresult?这些部门的运作是否能得到一个有利的财务结果？Whatisthenetprofitineachofthearea?在每一个部门内的净利润多少？Whichresponsibleareacontributesmosttotheoverallsuccessofthecompany?那一个部门最能使公司整体成功？Whichareamayneedextraatention?哪个部门需要特别的关注？Energy能量ObjectiveofEC-PCAistocalculatetheprofitofanareaofresponsibilitywithintheorganization,Canstructureprofitcentersaccordingtoregion,functionorproductsMarketSalaries薪金CompanyPrCtr1PrCtr3PrCtr2PrCtr4PrCtr5Deliveries/activitiesEC-

PCAAimofProfitCenterAccounting利润中心会计的目标Invoices发货单EC-PCA目标是在组织里计算责任范围的利润利润中心可以依照区域，功能或产品来架构MasterDatainProfitCenterAccounting利润会计主数据PROFITCENTERS:利润中心Areasofresponsibilityinthecompany

thatcauseandinfluencerevenueandcosts公司中能产生和影响收入和成本的职责领域STDPROFITCENTERHIERARCHY:利润中心标准层次Astructureforgroupingallprofitcenterswhichbelongtoacontrollingarea把在一个控制范围里的所有利润中心编组起来的一个结构ProfitCenterAccountingisassignedtotheControllingArea,soProfitCenterscanbedefinedascrosscompanycode利润中心会计是为控制范围服务的，所以利润中心会计可以定义为跨公司代码ProfitCenterMasterDataistimedependend,sothatare-assignmentofproductsegmentscouldeasilybedonewithoutchangingexistinghistoricaldata.ProfitCenterAccountingOrganizationalStructure利润中心会计的组织结构利润中心主记录取决于时间，因此产品部件的重组可以不依靠改变现有的历史数据而轻易完成

ProfitCenterAccountingallowsyoutocalculateinternalmeasurementofprofitability.Thisinternalviewofprofitability,then,reflectsthesuccessofagivenprofitcenteratmeetingtheprofitabilitygoalforwhichitwasgivenresponsibility利润中心会计可以让您计算获利性的内部测量。这种的内部获利性观点可以反映出一个被赋予责任的利润中心达到获利性目标的成功性ProfitCenterHierarchy&OtherOrganizationalUnits利润中心和其他组织的单位02

Motorcycles摩托车

90

Accessories附件OperatingChartofAccounts操作帐目表ControllingArea控制范围4000MotorSportsInternational,Inc

Canada4000摩托体育有限公司加拿大CostCenterHierarchy成本中心层次Sales–Paints销售--油漆InformationSystems信息系统Marketing市场营销ProfitCenterHierarchy利润中心层次Paints油漆Pumps抽水机3000MotorSportsInternational,Inc

US3000摩托体育有限公司美国利润中心与成本中心

FI

ProfitCenterAccountingProfitabilityAnalysisOverheadCost

ControllingProductCostControllingCOCostandRevenueElementAccountingProfitabilityAnalysis获利能力分析MarketProfitability(onMarketSegments)市场获利能力(市场细分)Whicharethelargestandfastestgrowingcustomers?哪些是最大的增长最快的顾客？Howhavesalesandcontributionmarginschangedinthelastperiodforeachproduct?最近一期每个产品的销售毛利变化怎样？

Whataremyworstandbestperformingsalesorganisationsindifferentregions?

在各个地区中哪些是我最好和最坏的销售组织？ObjectiveofCO-PAistocalculatetheprofitofmarketsegments获利能力分析的目标是计算市场分类的利润salesvaluation销售估价Revenues收入salesdeductions销售扣除costofsales销售成本...Market市场Company公司SDCO-

PAAimofProfitabilityAnalysis获利能力分析的目标销售与分销获利能力分析OrganizationalStructureinProfitabilityAnalysis获利能力分析

的组织结构经营范围

E001经营范围E002获利段1-n获利段1-n公司代码01公司代码02公司代码04公司代码03

控制范围0002利润中心1利润中心2利润中心3...利润中心6

控制范围0001

控制范围0003利润中心7......利润中心n业务范围1业务范围2业务范围3业务范围4ProfitabilityAnalysis(CO-PA)letsyouanalyzetheprofitabilityofsegmentsofyourexternalmarket.Thesesegmentscanbedefinedaccordingtoproducts,customers,geographicareas,andnumerousothercharacteristics.Theaimistoprovideyourexecutivemanagement,sales,marketing,planning,andothergroupsinyourorganizationwithdecision-supportfromamarket-orientedviewpoint

盈利分析让您分析您的外部市场段的获利能力。这些段可被定义成产品，客户，地理环境，和其他特性。目标是为您行政管理部，销售部，营销部，计划部，和其他部门提供一个从市场观点的决策支持ProfitabilityAnalysis获利能力分析ProfitabilityAnalysis获利能力分析每个市场的贡献每个销售个体的毛利目标营销活动的成功收入与成本的结构哪个是最大和最快成长的客户销售队伍有达到他们的毛利目标吗?最近对一种产品的推销活动成功吗?一组客户的定价策略有什么影响吗?ApplicationDatainProfitabilityAnalysis盈利分析中的应用数据Characteristics特征Characteristicvalues特征值Profitabilitysegment获利能力段Whatistobeevaluated?评估的对象是什么？

Examples:Division,State,Region,Customer

group...例如:产品组,省,地区,客户组...Examples:DivisionA,DivisionX，RegionSouth,North,West...例如:产品组A,产品组X，地区：南方,北方,西部...Aprofitabilitysegmentsconsistofcombinationsofcharacteristics一个利润部分由特征组合构成Examples:DivisionA,RegionSouth，ProductgroupJackets,StateTexas例如:产品组A,地区南方，产品组夹克,州Texas

FI

ProfitCenterAccountingProfitabilityAnalysisOverheadCost

ControllingProductCostControllingCOCostandRevenueElementAccountingProductCostControlling产品成本管理Whatdoesmanufacturingaproductorprovidingaservicecost?

生产产品和提供服务的成本是什么？

Managementview:Decisionsupport?决策支持？

管理观点EfficiencyofProduction?生产效率？Legalviews:ValuationofInventory存货估价法律观点ValuationofWIP在制品估价ProvisionsforLosses坏帐准备Workinprocess在产品

Scrap废品

Variances差异Settlement结算Plannedcosts,

Actual

costs计划成本，实际成本

Order订单Material $材料

Labor $劳动

Overhead $间接费用

Process $处理加工

Total...总和PricesforMaterials材料价格

PricesforActivities作业价格

PricesforProcesses处理价格

Overhead间接费用Costestimate:成本估算

Standardcosts标准成本ProductCostPlanning产品成本计划编制ValueStructure价值结构QuantityStructure:数量结构PPMasterData生产计划编制主数据Period-EndClosing期末结算CostObjectControlling成本对象控制ComponentsinProductCostControlling产品成本管理组成Routing工艺路线BOM物料清单ãUpdateoftheStandardCostEstimate标准成本估算的更新物料主记录标准价格Future将来10Future标记标准成本估算1015Future101515

库存重新估价发布标准成本估算Current现在Previous前一次CurrentCurrentPreviousPrevious允许标记：公司代码期间评估变式允许发布：公司代码期间PeriodEndProcessing周期终处理Actualcosts:实际成本

Pricedifferenceaccount

价格差价计算

MaterialLedger

材料分类帐Variances/Scrap:差异/废品

ProfitabilityAnalysis

收益性分析WorkinProcess:在制品

Financials财务结算计算废品、差异计算在制品计算间接费用订单重新评估Agenda议程COAPPLICATIONDATAOVERVIEW控制模块应用数据的预览21SYSTEMNAVIGATION系统导航COFUNCTIONALITYOVERVIEW控制模块

功能预览34INFORMATIONSYSTEM信息系统5QUESTIONS&ANSWERS问题&解答CostCenter,InternalOrder,ProfitCenter,ProductCost,ProfitabilitySegment成本中心，内部秩序，利润中心，产品成本，利润性分类Controlling控制模块Planning计划Openitems未清项目Actualposting实际记帐DocumentPrinciple&TransactionData文件原则&事务办理数据AdocumentwillbecreatedwheneverthereispostingtoCOorwithinCO当有过帐到控制模块和控制模块内的过帐就会生成文件TransactionData:CurrencyFeatureinCO事务办理数据：管理会计里的货币特点Documententrywithdifferent

currencies凭证输入可以用不同货币Updating更新Reportsin报告货币

Currencyofdocument凭证货币

Currencyofcompanycode公司代码货币

Currencyofcontrollingarea控制范围货币DocumentCurrencyWhenanFIdocumentiscreatedthatpoststoanexpense(orrevenue)accounthavingacorrespondingcostelement,andavalidcontrollingobject(suchascostcenter)isidentifiedfortheexpenselineitem,acontrollingdocumentisalsocreatedPostingLogicPostingLogic过账逻辑当FI文件被记录到费用科目，而对应的成本要素存在，那么一个合法的管理会计对象可以被确定,同时生成一张CO凭证G/LAccount(P&L)420000AmountFI

凭证#1200000089G/LAccount(Bal.Sheet)113100AmountControllingObjectCostElement(420000)CO

凭证#1000000009AmountFIDataEntry:Lineitem001-G/LAccount420000(P&L)-Amount-ControllingObjectLineitem002-G/LAccount113100(Bal.Sheet)-AmountFIFICOCO损益表账户403000资产负债表账户113100Costorigin:CostcenterXYDebitunderacostelementDebitunderacostelementCostCenter1000--1000--从财务会计过账到成本中心Depreciation

ValuationadjustmentCostorigin:CostcenterXYDebitunderacostelementDebitunderacostelementFIFICOCOCostorigin:costcenterxy机器折旧AAAA~~~~CostCenterXY从资产会计过账到成本中心FIFICOCOMaterialconsumptionMaterialstockCostorigin:CostcenterXYDebitunderacostelementDebitunderacostelementMMMMCostorigin:CostcenterXY从库存发出材料~~~~CostCenterXY从物料管理过账到成本中心COCODebitunderacostelement-CommitmentDebitunderacostelement-CommitmentPurchaser:CostCenterXY对成本中心采购MMMMFIFICostCenterXY采购订单过账到成本中心PeriodicReposting定期重过账PeriodicRepostingTheComponentsofCO成本中心473110+15,0000473120+30,0000电话费January

跟踪规则:例如,统计关键值(电话单元数)473110+6,000473120+12,000Units2000Units2000Units10002100-Finance&2100-Finance&Admin.Admin.22002200-HR-HR23002300-Purchasing-Purchasing473110+6,000473120+12,000473110+3,000473120+6,000CostAllocation(Distribution/Assessment)成本分配(分配/估价)TheComponentsofCO30%20%50%1000-Service1000-Service416100+6,900416110+1,500416100+4,600416110+1,000416100+11,500416110+2,500Tracingrule:Forexample,fixedpercentagesElectricityJanuaryEnergycostcenter416100+23,000416110+5,000416100-23,000416110-5,000Energycostcenter416100+23,000416110+5,000416100-23,000416110-5,0003200-Marketing3200-Marketing1220-Vehicles1220-VehiclesTheComponentsofCOAssessment420000DirectLaborcostsinJanuary416100Electricity612000PlantmaintenanceCafeteria420000600041610010006120002000å9000631000631000-9000-9000Assessment(cafeteria)Tracingrule:Forexample,statisticalkeyfigures(Employees)Employees30Employees10Employees501000-Service1000-Service1220-Vehicles1220-Vehicles3200-Marketing3200-Marketing631000631000631000CostAllocation(Distribution/Assessment)成本分配(分配/估价)CO-CCACO-PCFIMMSDPPEC-PCACC21000

debit-1500,-

P&L-PCSales0________________________Material-1000Labour-1500________________________________________________PayrollCosts1500ExampleofValueFlowinProfitCenter利润中心的价值流例子CO-CCACO-PCFIMMSDPPCO-PAEC-PCAMARAGoodsreceipt5piecesStand.price440Changein

inventoryInventoryFinishedg.22002200 PlanActualMaterial 10001000Labor

12001200Credit-2200P&L-PCSales0________________________Material-1000Labour-1500________________________Changein

inventory________________________ExampleofValueFlowinProfitCenter利润中心的价值流例子CO-CCAFISDMMPPCO-PAEC-PCAAccountsreceivableRevenues40004000CO-PCSDOrderMaterial#

revenues

COGSHPL

4000-2200MARAVPRS(Stand.price)P&L-PCSales________________________Material-1000Labour-1500________________________Changein

inventoryChangein

inventory–2200(GOGS@Std)_____________COGS

ValuationExampleofValueFlowinProfitCenter利润中心的价值流例子ProfitabilityAnalysis获利能力分析CostCenterAccountingProductGroup产品组Distr.Channel分销渠道Region区域FinancialAccounting财务会计DirectpostingtoPAObjects直接过帐到获利能力分析对象SDCO-

PC