Cost Center Accounting is used for controlling purposes within your organization.
Depending on the level of decision-making powers assigned to the manager of an organizational unit, you can distinguish between various types of responsibility areas within an organization:
Cost center | Recording costs with reference to plan values |
Profit centers | Calculating operating results |
Investment centers | Calculating Return On Investment In the SAP system you can create an investment center in the Profit Center Accounting component (EC-PCA). You do this by assigning balance sheet items to a profit center. |
Dividing an organization into cost centers allows you to follow several goals, depending on the cost accounting method.
Masterdata
Table | Description | Comments |
---|---|---|
CSKS | Cost Center Master Data | In Logical Database CEK CIK CPK CRK. |
CSKT | Cost Center Texts | In Logical Database CRK. |
CSLA | Activity master | |
CSLT | Activity type texts | |
CSSL | Cost Center/Activity Type | In Logical Database CEK CIK CPK CRK. |
SETHEADER | Set Header and Directory | Set Class (SETCLASS)=0101 for Cost Center Group |
SETLEAF | Values in Sets | Set Class (SETCLASS)=0101 for Cost Center Group |
SETNODE | Lower-level sets in sets | Set Class (SETCLASS)=0101 for Cost Center Group |
T811C | Allocation-Cycles |
Transactional Data Objectnumber (OBJNR)=KS* for Cost Centers
Table | Description | Comments |
---|---|---|
COBK | CO Object: Document Header | |
COEP | CO Object: Line Items (by Period) | S/4: Actual data (WRTTP = 04 for actual data and WRTTP = 11 for statistical actual) are stored in table ACDOCA. $All other values still stored in table COEP. |
COSB | CO Object: Total Variances/Results Analyses | |
COSS | CO Object: Cost Totals for Internal Postings | |
COST | CO Object: Price Totals |
New Finance tables in S/4 for Transactional Data
Table | Description | Comments |
---|---|---|
ACDOCA | Universal Journal Entry Line Items | |
ACDOCC | Consolidation Journal | |
ACDOCP | Plan Data Line Items |
Periodic tables
Table | Description | Comments |
---|---|---|
KAPS | CO Period Locks |
Enterprise Structure Part of the Customizing
Table | Description | Comments |
---|---|---|
TKA01 | Controlling Areas |