SAP - S/4HANA Modules - Financials - Cost Center (CO-OM-CCA)

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

TableDescriptionComments
CSKSCost Center Master DataIn Logical Database CEK CIK CPK CRK.
CSKTCost Center TextsIn Logical Database CRK.
CSLAActivity master
CSLTActivity type texts
CSSLCost Center/Activity TypeIn Logical Database CEK CIK CPK CRK.
SETHEADERSet Header and DirectorySet Class (SETCLASS)=0101 for Cost Center Group
SETLEAFValues in SetsSet Class (SETCLASS)=0101 for Cost Center Group
SETNODELower-level sets in setsSet Class (SETCLASS)=0101 for Cost Center Group
T811CAllocation-Cycles


Transactional Data Objectnumber (OBJNR)=KS* for Cost Centers

TableDescriptionComments
COBKCO Object: Document Header
COEPCO 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.
COSBCO Object: Total Variances/Results Analyses
COSSCO Object: Cost Totals for Internal Postings
COSTCO Object: Price Totals


New Finance tables in S/4 for Transactional Data

TableDescriptionComments
ACDOCAUniversal Journal Entry Line Items
ACDOCCConsolidation Journal
ACDOCPPlan Data Line Items


Periodic tables

TableDescriptionComments
KAPSCO Period Locks


Enterprise Structure Part of the Customizing

TableDescriptionComments
TKA01Controlling Areas