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Cost Elements

Primary Cost Elements
Maintain integration between FI and
CO Module
Values flow from FI to CO through
Primary Clmnt
All Expenses and Incomes are
created in CO as
Primary Cost elements except WIP
GL A/cs and
Production Variant GL becasue
they tr from CO
To FI.

Asset Accounting
Define Chart of Depreciation
Assign input tax indicator for no tax
acquisitions
Assign Chart of Dep to Co code

Primary Cost Element Categories

Create GL accounts required for Asset
Accouting
Define Accounts Assignment

a. Settlement Profile - OKO7

Depreciation Key

c. Planning Profile - OKOS

01 - Primary Cost -used for
Expenditure AC
11-Revenue-Used for Income
accounts
12-Sales Dedecution-This is used
for Sales Exp
22-Used for CO to FI settlement
Secondary Cost Elements

Asset Class
Define Account Determination.
Specify Screen layout rules.
Define number range intervals

Define Base Method

Internal Order as InvestmentMeasure

1. Define the AuC Asset Class (with investment
measure) - OAOA
2. Define the Asset Class – for Main Asset OAOA
3. Define Investment Profile - OITA
a. Assign the AuC AssetClass(Step-1)in the
Investment Profile
4. Assign Investment Profile to Model Order OITA
5. Define Order Type (Investment) - KOT2

b. Maintain Allocation Structures - OKO6

d. Budget Profile - OKOB

Define Multi Level Methods

6. Create an Internal Order - KO01

Define Period Control Method

a. With the Investment Profile (Step-2)

21-Internal order settlement Ex: IO
2 CCTR

Determine Depreciation Areas in Asset
Class

41-Overhead rate:4 cal of OH rates

Define or Assign Form

42-Assessment

Assign Settlement profile

43-Internal Activity allocation

Asset Accounting Entries and
Transactions
Asset Acquistion F-90

Real/Statistical Internal Order

Asset Accounting VS Internal Order

We can post expenses and
revenues directly .
The Expenses and incomes posted
to these
Internal Orders can/cant be
apportioned to
Other Controlling objects.
Assessment Vs Distribution

Fixed Assets - Acquisition Cost AC Dr

Customer A/C
Dr
Accumulated Dep A/C Dr

1000
100

In case of Assessment Secondary
Cost element
Is required. Data flow with in CO
module.
Values will be apportioned in
Receiving CCTR
with only one line.

Asset Sales A/C

1100

To Vendor A/c
Asset Disposal -Sales to a Customer F-92

Dr

To Fixed Assets-Acquisition Cost A/C
1000
To Revenue for Asset Disposal
1100
To Gain/Loss of Fixed Asset Disposal
200
Asset Disposal -Scrap without Revenue
ABAVN
Accumulation Deprecation A/C Dr
100
Gain / Loss of Fixed asset disposal Dr 900
To Fixed Assets -Acquisition Cost
1000
Depreciation -AFAB

b. AuC automatically created by the
system using Asset Class
given in the
Investment Profile
7. Post the amounts to IO - FB01
8. Settle the amounts to AuC from IO (Prcg
type: Automatic) - KO88
9. Create the Main Asset - AS01

Product Cost Planning
Costing Sheet
Base Rows- OH KeyCredit
RM Cost-RM OH-CCTR

KP06 KP26 KSPI

Ck11n

Con Cost-Conv OHCCTR
Prod Cost-AD OH-CCTR

CK24

Cost Component
Structure
Cost Component
Groups
Cost Component with
attributes
Assign Cost element
Intervals
Costing Variant

Product Cost Controlling
WIP Calculation
Define Results Analysis Key OKG1
Define Cost Element for WIP Calculation
WIP Mat Cost 31

Costing Type 01 Std
Cost
06
Planned Cost
07
Actual Cost
Valuation Variant

WIP Prod Cost

Material Price
Determination
Activity Price
Determination
Qty Structure

Define RA Versions OKG9

WIP OH Cost
Technical Settlement Cost
WIP BS and WIP PL

Define Valuation Method
Define Lind IDS

10. Settle the amounts to Main Asset from AuC
(aiab)

Subcontracting

Define Assignment OKGB

AuC using Line Item Settlement:

External Process

Define Update

1. Define the AuC Asset Class (with Line Item
Settlement) - OAOA
2. Define the Asset Class – for Main Asset OAOA
3. Define Order Type (Overhead) - KOT2
4. Create an AuC-Asset (using Step-1 Asset
Class) - AS01
8. Create Main Asset (using Step-2 Asset
Class) - AS01
5. Create an Internal Order - KO01

Overhead

Define Posting rules for setting WIP

a. Assign the AuC – Asset in Settlement
Rule in IO
6. Post the amounts to IO - FB01
7. Settle the amounts to AuC from IO - KO88
10. Settlement AuC – Line Item List - AIAB
11. Settlement AuC - Receiver - AIBU

Date Control
Transfer Control

Variance Calculation
Define Variance Keys

Uploading Asset
Balances Procedure
1Deactivate Reconciliation
A/C OAMK
2. Upload acquistion values
and dep
Values AS92

Define Default Variants for Plants

3. Activate Recon A/C
OAMK

RM Issue to Prod Order (MBIA)

Process and Accounting
Production Order Creation
Actual Overhead Calculation

WIP Calculation KKAX / KKAO
Settlement of WIP
Production Order Receipt MB31 /
Variance calculation KKS2 / KKs1