sap co english general

Controlling (CO)

Release 46C

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LP

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SAP Online Help 23.05.2005

Controlling (CO) 46C 2

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Controlling (CO)............................................................................................................................... 7 Organization in Controlling........................................................................................................... 9

Company Code ...................................................................................................................... 10

Controlling Area...................................................................................................................... 11

Processing Controlling Areas ............................................................................................. 12

Selecting and Displaying Current Controlling Area ............................................................ 13

Assigning Controlling Areas and Company Codes ............................................................ 14

Assignment of Controlling Areas and Plants ...................................................................... 17

Business Area ........................................................................................................................ 18

Operating Concern ................................................................................................................. 19

Profit Center ........................................................................................................................... 21

Plant ....................................................................................................................................... 23

Currencies .............................................................................................................................. 24

Currencies in Controlling .................................................................................................... 25

Specifying the Controlling Area Currency ....................................................................... 27

Defining Currencies......................................................................................................... 31

Number Ranges ..................................................................................................................... 33

Defining Number Ranges ................................................................................................... 35

Business Transactions in Controlling ..................................................................................... 37

Chart of Accounts................................................................................................................... 41

Fiscal Year Variants ............................................................................................................... 42

Controlling Methods ................................................................................................................... 43 Authorizations......................................................................................................................... 44

Authorizations for CO-OM Areas of Responsibility ............................................................ 45

General Authorization Object for CCA............................................................................ 48

General Authorization Object for Internal Orders ........................................................... 49

Authorizations for Hierarchy Areas in Activity-Based Costing............................................ 51

General Authorization Object for Business Processes ................................................... 53

Account Assignment of Controlling Objects ........................................................................... 54

Examples: Account Assignment Logic ............................................................................... 57

Period Lock............................................................................................................................. 58

Requesting an Adjustment Posting from the Intranet (AC) .................................................... 59

Processing Request Forms ................................................................................................ 62

Processing a Request in the SAP System ......................................................................... 64

Processing Notifications.................................................................................................. 65

Process Notification..................................................................................................... 66



Processing Notifications Using Worklist ...................................................................... 68

Task Processing.............................................................................................................. 69

Processing Tasks Using Worklist ................................................................................ 70

Processing Tasks Using Workflow .............................................................................. 71

Document Flow ............................................................................................................... 72

Displaying the Document Flow for a Notification......................................................... 74

Status Query For Request .................................................................................................. 75

Summarization ....................................................................................................................... 76

Overhead Cost Controlling (CO-OM)......................................................................................... 78 Overhead Costs ..................................................................................................................... 80

Cost Accounting Methods ...................................................................................................... 81

Multiple Valuation Approaches in Overhead Cost Controlling ............................................... 83

CO External Data Transfer ........................................................................................................ 85 External Data Transfer with Function Modules ...................................................................... 86

Table Structures and Function Modules for Planning Data................................................ 87

Interface for External Data Transfer................................................................................ 91

Import Parameters For Transferring Planning Data........................................................ 92

Import Parameters for Transferring Planning Data......................................................... 96

Table Structures and Function Modules for Actual Data.................................................... 98

Import Parameters for Transferring Actual Data........................................................... 100

Export Parameters for Transferring Actual Data........................................................... 102

Table Parameters for Transferring Actual Data ............................................................ 103

External Data Transfer with BAPIs....................................................................................... 105

Information Sheets for the Transfer of Master Data ......................................................... 106

Information Sheets for the Transfer of Cost Centers .................................................... 107

Information Sheets for the Transfer of Business Processes......................................... 108

Information Sheets for the Transfer of Cost Elements.................................................. 109

Information Sheets for the Transfer of Activity Types................................................... 110

Information Sheets for the Transfer of Statistical Key Figures ..................................... 111

Information Sheet for the Transfer of Internal Orders................................................... 112

Information Sheet: The Transfer of Planning Data........................................................... 114

Information Sheets for the Transfer of Actual Data .......................................................... 116

Information Sheet for the Transfer of Activity Allocations ............................................. 117

Information Sheet for the Transfer of Primary Cost Repostings................................... 119

Information Sheet for the Transfer of Revenue Repostings ......................................... 121

Information Sheet for the Transfer of Actual Statistical Key Figures ............................ 123

Information Sheet for the Transfer of Sender Activity................................................... 125



External Data Transfer Of Master Data For Internal Orders, With Transaction................... 127

Old or External Data Transfer........................................................................................... 131

Example: Filled Sender Structure..................................................................................... 132

Interfaces to Other SAP System Components ........................................................................ 137 Standard Interface Settings.................................................................................................. 138



Controlling (CO) Purpose Controlling provides you with information for management decision-making. It facilitates coordination, monitoring and optimization of all processes in an organization. This involves recording both the consumption of production factors and the services provided by an organization.

As well as documenting actual events, the main task of controlling is planning. You can determine variances [Extern] by comparing actual data with plan data. These variance calculations enable you to control business flows.

Income statements such as, contribution margin accounting, are used to control the cost efficiency of individual areas of an organization, as well as the entire organization.

Integration Controlling (CO) and Financial Accounting (FI) are independent components in the SAP system. The data flow between the two components takes place on a regular basis.

Therefore, all data relevant to cost flows automatically to Controlling from Financial Accounting. At the same time, the system assigns the costs and revenues to different CO account assignment objects, such as cost centers, business processes, projects or orders. The relevant accounts in Financial Accounting are managed in Controlling as cost elements [Extern] or revenue elements [Extern]. This enables you to compare and reconcile the values from Controlling and Financial Accounting.

Features Cost Element Accounting (CO-OM-CEL)

Cost and Revenue Element Accounting provides you with an overview of the costs and revenues that occur in an organization. Most of the values are moved automatically from Financial Accounting to Controlling. Cost and Revenue Element Accounting only calculates costs which either do not have another expense or only one expense in Financial Accounting.

If needed, reconciliation [Extern] of the values in Financial Accounting and Controlling takes place in Cost and Revenue Element Accounting.

For more information, see the SAP Library under Financials Controlling Cost Element Accounting [Extern].

Cost Center Accounting (CO-OM-CCA)

You use Cost Center Accounting for controlling purposes within your organization. It is useful for a source-related assignment of overhead costs [Extern] to the location in which they occurred.

For more information, see the SAP Library under Financials Controlling Cost Center Accounting [Extern].

Activity-Based-Accounting (CO-OM-ABC)

Activity-Based Costing analyzes cross-departmental business processes. The goals of the whole organization and the optimization of business flows are prioritized.

For more information, see the SAP Library under Financials Controlling Activity-Based Costing [Extern].



Internal Orders (CO-OM-OPA)

You use internal orders to collect and control according to the job that incurred them. You can assign budgets for these jobs, which the system monitors, to ensure that they are not exceeded.

For more information, see the SAP Library under Financials Controlling Internal Orders [Extern].

Product Cost Controlling (CO-PC)

Product Cost Controlling calculates the costs that occur during manufacture of a product, or provision of a service. It enables you to calculate the minimum price at which a product can be profitably marketed.

For more information, see the SAP Library under Financials Controlling Product Cost Controlling [Extern].

Profitability Analysis (CO-PA)

Profitability Analysis analyzes the profit or loss of an organization by individual market segments. The system allocates the corresponding costs to the revenues for each market segment.

Profitability Analysis provides a basis for decision-making, for example, for price determination, customer selection, conditioning, and for choosing the distribution channel.

For more information, see the SAP Library under Financials Controlling Profitability Analysis [Extern].

Profit Center Accounting (EC-PCA)

Profit Center Accounting evaluates the profit or loss of individual, independent areas within an organization. These areas are responsible for their costs and revenues.

Profit Center Accounting is a statistical accounting component in the SAP system. This means that it takes place on a statistical basis at the same time as true accounting. In addition to costs and revenues, you can display key figures, such as, Return on investment, working capital or cash flow on a profit center.

For more information, see the SAP Library under Financials EC-Enterprise Controlling EC-Profit Center Accounting [Extern].



Organization in Controlling Use Using the SAP system, you can define each of the organizational units in your organization from the perspective of an SAP application component.

In the Financial Accounting (FI) component, you can define the organizational units for accounting in the Controlling (CO) component under controlling aspects.

The SAP system has direct links between internal and external accounting. This means that FI and CO organizational units are related.

Integration You assign organizational units from the Financial Accounting component to the units in the Controlling component. This enables you to transfer postings relevant to cost accounting on to Controlling.

The following sections describe the organizational units in other components, which have cross-component relationships to units in Controlling. You cannot define these organizational units separately from one another.

Cross-component relationships exist between the following organizational units in internal and external accounting:

Company code [Extern] in the Financial Accounting component (FI) Business area [Extern] in the Financial Accounting component (FI) Controlling area [Extern] in the Controlling component (CO)



Company Code Definition The smallest organizational unit for which a complete self-contained set of accounts can be drawn up for external reporting. This involves recording all relevant transactions and generating all supporting documents for financial statements, such as balance sheets and profit and loss statements.

Use You can set up more than one company code for each client [Extern]. This enables you to manage the accounts for more than one independent company at the same time. However, you need to set up at least one company code.

A legally independent company is normally only represented by one company code in the SAP system. You can, however, also use a company code to represent an operation that is not independent according to trade law. This is required, for example, if this operation is in another country and must use the corresponding country currency and must meet the local tax requirements.

In financial accounting, business transactions are always entered on the company code level and processed further. The costs are also managed on the company code level. By using internal organizational structures, it is possible to divide this up even further. All company-specific specifications are made on the company code level.

See also:

Assigning Controlling Areas and Company Codes [Seite 14]



Controlling Area Definition Organizational unit in an organization that represents a closed system used for cost accounting purposes. A controlling area may contain one or more company codes, which can operate in different currencies, if required. The company codes within a controlling area must all use the same operational chart of accounts.

All internal allocation transactions refer only to objects from the same controlling area.

Use Internal business transactions are portrayed in the controlling area. Primary costs are transferred from external accounting and classified according to managerial accounting perspectives. If the primary costs are direct costs, then they are assigned to cost objects. If they are overhead costs, then they are assigned to cost centers or overhead cost orders. The system then allocates them using internal allocation techniques, according to their source.

When you create master data, the system always assigns the Controlling objects to a controlling area and a company code.

The level of detail provided by the Controlling component enables you to track specific information for cost monitoring, business decisions and sales control. For example, the Controlling component contains subdivisions such as cost centers and internal orders in addition to accounts.

See also:

Assigning Controlling Areas and Company Codes [Seite 14]

Assigning Controlling Areas and Plants [Seite 17].



Processing Controlling Areas Use You make the settings for the controlling area [Extern] to show the structure of your organization from the Controlling aspect.

Prerequisites Before creating a controlling area, you need to create the company codes and business areas (in FI) that are to be assigned.

For more information, see: Organizational Structure of Financial Accounting [Extern].

Process Flow Define the controlling area and enter the basic data relevant to cost accounting.

...

1. In Customizing, choose Controlling General Controlling Organization Maintain Controlling Area [Extern].

2. Activate each component in the controlling area (cost centers, order management, profitability analysis, and so on).

3. Store additional control information, such as, which currency the system should use to update the values, and whether it should display variances.

4. Assign one or more company codes to the controlling area.

See also: Assigning Controlling Areas and Company Codes [Seite 14]

You can also activate individual components in the controlling area, using the IMG for each Controlling component.



Selecting and Displaying Current Controlling Area Prerequisites When you call up the first business transaction in Controlling, you need to select a controlling area [Extern].

You cannot execute a transaction for more than one controlling area at the same time.

If you are working with multiple sessions [Extern], note that changing the controlling area setting in one session affects all other sessions. It is not possible to work with different controlling areas in different sessions.

Procedure Enter the required controlling area in the dialog box.

...

1.

The system saves this as a user parameter so that you do not need to enter the controlling area again if you call up another transaction.

If you mainly work in one controlling area, you can store a default value as a user parameter:

Choose System User profile User parameters. Enter CAC as the parameter ID (for controlling area). Enter the required controlling area as a parameter value in the dialog box. Save your entries. At the next system logon, the R/3 System automatically sets the specified controlling area.

You can display or change the current controlling area from each transaction within Controlling.

Choose Extras Set Controlling area. A dialog box appears displaying the current controlling area, which you can overwrite if required.



Assigning Controlling Areas and Company Codes Use The company code [Extern] and controlling area [Extern] organizational units can be combined in a number of ways. Using these combinations you can represent organizations with different structures.

One Controlling Area is Assigned to One Company Code In this example, the financial accounting and cost accounting views of the organization are identical.

ControllingArea

Company Code 0001

BusinessArea 0001

BusinessArea 0002

BusinessArea 0003

Multiple Company Codes Assigned to One Controlling Area This example is Cross-Company Code Cost Accounting. Cost accounting is carried out in multiple company codes in one controlling area. All cost-accounting relevant data is collected in one controlling area and can be used for allocations and evaluations. In this case, the external and internal accounting perspectives differ from each other.

For example, this method can be used if the organization contains a number of independent subsidiaries using global managerial accounting. Cross-company code cost accounting gives you the advantage of using internal allocations across company code boundaries.



ControllingArea

Company Code 0001 Company Code 0002

BusinessArea 0001

BusinessArea 0002

BusinessArea 0003

If you assign more than one company code to one controlling area, then you need to note the following:

You need to use a consistent chart of accounts You need to treat each cost element (in all company codes) in the same way (for example, as a primary cost element, or as an accrual cost element).

In Financial Accounting, you can also use country-specific charts of accounts.

The operative fiscal year variants in the company codes must match the fiscal year variants in the controlling area.

You should execute period-end closing in Controlling for all company codes at the same time.

You can only execute period-end closing for a shared controlling area once closing is complete in Financial Accounting.

If you wish to calculate plan prices automatically, you need to wait until planning is complete.

The system only posts reconciliation postings across company codes without tax, which means that it cannot automatically create invoices.

For tax reasons, cost flows (that are cross-company code) in Controlling can only be passed onto Financial Accounting if the company codes form an integrated company with sales tax.



If you wish to prevent cross-company code postings in Controlling, then you need to create a detailed authorization concept.

Retrospectively excluding a company code in another SAP system or client, requires more time and effort than in cost accounting by company code.

If you only use one controlling area, you can only use one operating concern.

You can only display profit center allocations in a controlling area. You can only use transfer prices within a controlling area.

Activities ...

1. To assign one or more company codes to a controlling area, go to the Implementation Guide (IMG) and choose Controlling Organization Maintain Controlling Area [Extern].

2. To assign company codes to an existing controlling area, select a controlling area.

3. Choose Assign company code(s).

4. Choose New entries.

5. Enter the company code(s) that you want to assign to the selected controlling area.

The company code(s) must be fully maintained before you can assign them to a controlling area.

See also:

Example: Assigning Controlling Area and Company Code [Extern]



Assignment of Controlling Areas and Plants Use Each plant [Extern] is assigned uniquely to a company code. As a company code is always assigned uniquely to a controlling area, you can also easily derive the relationship from the controlling area and plant.

ControllingArea

Company Code 0001Company Code 0001 Europe Europe

Company Code 0002Company Code 0002 USAUSA

Plant 0001Plant 0001HamburgHamburg

Plant 0002Plant 0002MunichMunich

Plant 0003Plant 0003New YorkNew York



Business Area Definition An organizational unit in external accounting, which corresponds to a separate operational or responsibility area in the organization, and value flows recorded in Financial Accounting can be assigned to it.

Use The business area should be treated as a separate economic unit, for which you can create an internal balance sheet and a profit and loss statement. The business area is, however, only an internal organizational unit and does not have any external impact.

You define business areas if you wish to create a balance sheet and a profit and loss statement for internal areas, in addition to company codes.

If you want to create business area balance sheets for internal reporting purposes, you must maintain the business area within Controlling as well. This means that when you create cost center master records you need to specify the business area. CO objects (such as, cost centers and internal orders) aid account assignment, as the business area can be derived from the master data records. When you post primary costs to a cost center, the system determines the business area automatically from the cost center master data. This enables the costs to be assigned to the correct business area. Therefore, you do not need to manually set the business area in the posting document, as the system does this, and thus reduces the number of incorrect assignments to a minimum.



Operating Concern Definition An operating concern [Extern] represents an organizational unit in your company for which the sales market has a uniform structure. It is the valuation level for Profitability Analysis (CO-PA).

Structure You structure an operating concern by selecting

Characteristics [Extern] You should ask yourself at what level your analyses should be performed, such as the sales organization, region, product, or customer level.

and value fields [Extern] (only in costing-based Profitability Analysis) You should ask yourself which values and key figures should be analyzed, such as revenues, sales deductions, costs, or quantities.

as well as G/L accounts (only in account-based Profitability Analysis) This structure may vary greatly from one company to the next. For example, the structure of total production costs in a manufacturing company differs from that in a wholesale or retail company. Consequently, you need to "model" CO-PA in Customizing by defining the characteristics and value fields that you want to analyze.

OpCn1 OpCn1

Field catalogCustomer groupProduct group

...

(2) Define value fields

(3) Create operating concern(s)

Quantity/Value Fields

User-defined

Delivered by SAP

Characteristics

User-defined

Delivered by SAP

(1) Define characteristics

The system then generates the necessary database tables for CO-PA transaction data [Extern] and access programs based on how you defined your operating concern.

See also:



For information on the procedure for defining an operating concern, choose Structures Define Operating Concern [Extern] in Customizing.

Characteristics for Profitability Segments All the characteristics in the operating concern are used in the line item. However, you can restrict the characteristics for a profitability segment [Extern] that forms the basis for valuation. This is because it is unnecessary and impractical for a profitability segment to use characteristics that are almost always populated and each has a different value. You should deactivate such characteristics when creating a profitability segment. Otherwise the data volume of the profitability segments is too large and hampers system performance.

One characteristic that should not be used in profitability segments is the sales order in repetitive manufacturing.

CE4xxxxobject table

CE1xxxxline item Billing document

Sales order 123 Date 25.6.99 Customer 1600 Division 007

Line 10: Product P-100

Line 20: Product P-102

Header

Item 1

Item 2

Characteristics

Sales orderCustomerDivisionProduct

Whether usedor not in the

profitability segment

Customer 1600Division 007Product P-100

Allcharacteristics

999

You specify in Customizing which characteristics are to belong in which profitability segments. For more information about this function, see Define Profitability Segments Characteristics (Segment-Level Characteristics) [Extern].



Profit Center Definition A profit center is an organizational unit in accounting that reflects a management-oriented structure of the organization for the purpose of internal control.

You can analyze operating results for profit centers using either the cost-of-sales or the period accounting approach.

By calculating the fixed capital as well, you can use your profit centers as investment centers.

Use Profit Center Accounting at the profit center level is based on costs and revenues. These are assigned statistically by multiple parallel updating to all logistical activities and other allocations of relevance for a profit center.

The exchange of goods and services between profit centers can be valuated using the same valuation approach as in financial accounting or another approach (see Multiple Valuation Approaches/Transfer Prices [Extern]).

Structure The master data of a profit center includes the name of the profit center, the controlling area it is assigned to, and the profit centers period of validity, as well as information about the person responsible for the profit center, the profit centers assignment to a node of the standard hierarchy, and data required for communication (address, telephone number and so on).

Every profit center is assigned to the organizational unit Controlling area. This assignment is necessary because Profit Center Accounting displays values in G/L accounts.

The system transfers all the data to Profit Center Accounting together with the G/L account to which the data was originally posted. You can only aggregate data of this structure by using the same

chart of accounts fiscal year variant currency

Time-Based Master Data Like cost centers, profit centers are valid for a specific time period. This has advantages in that:

No complications arise when a new fiscal year begins. You can enter future changes to the master data in advance.

Profit centers are time-dependent in two ways:

First, you can enter a period during which actual or plan data can be posted to the profit center.

Second, you can define time-based fields when you customize Profit Center Accounting. Time-based fields let you change information in the profit center master record, such as the person responsible for the profit center, at a specific point in time without having to create a new profit center and without losing any information about the previous person responsible.



Integration Enterprise Organization If you are using the enterprise organization, both profit centers and cost centers form part of it. For further information, see Enterprise Organization [Extern].

The Standard Hierarchy In order to ensure that your data in Profit Center Accounting is consistent with that in other areas, you must assign each profit center to the Standard Hierarchy [Extern] in your controlling area.

The standard hierarchy is used in the information system, allocations and various planning functions. You can also assign your profit centers to alternative hierarchical structures which are completely independent of the standard hierarchy. These structures are called Profit Center Groups [Extern].

Copying Cost Centers If the profit centers in your organization are closely linked to your cost centers, you can simply copy your cost center master data to create your profit centers. For more information on this function, see the Implementation Guide (IMG) for Profit Center Accounting, under Master data.



Plant Definition An organizational unit serving to subdivide an enterprise according to production, procurement, maintenance, and materials planning aspects. It is a place where either materials are produced or goods and services provided.

Use The preferred shipping point for a plant is defined as the default shipping point, which depends on the shipping condition and the loading condition.

For the placement of materials in storage (stock put-away), a storage location is assigned to a plant. The storage location depends on the storage condition and the placement situation.

The business area that is responsible for a plant is determined as a function of the division. As a rule, a valuation area corresponds to a plant.

Structure A plant can assume a variety of roles:

As a maintenance plant, it includes the maintenance objects that are spatially located within this plant. The maintenance tasks that are to be performed are specified within a maintenance planning plant.

As a retail or wholesale site, it makes merchandise available for distribution and sale. A plant can be subdivided into storage locations, allowing stocks of materials to be broken down according to predefined criteria (for example, location and materials planning aspects).

A plant can be subdivided into locations and operational areas. Subdivision into locations takes geographical criteria into account, whereas subdivision into operational areas reflects responsibilities for maintenance.

Integration All data that is valid for a particular plant, as well as for the storage locations belonging to it, is stored at plant level. This includes, for example, MRP data and forecast data.



Currencies Definition Legal means of payment in a country.

Use In external accounting, you assign a company code currency to each company code. You can also specify one or two parallel currencies for a company code, which are recorded in the external accounting documents. Examples of parallel currencies are currencies from other organizational units (group currency [Extern], hard currency [Extern], global company currency [Extern] or index-based currency [Extern]).

When you create a controlling area, you specify whether the controlling area currency [Extern] may differ from the company code currency, and which particular currency is to be the controlling area currency.

You can use the company code currency or the currency of a different organizational unit recorded as a parallel currency in the company code. You can also use a separate controlling area currency not dependent on the company code currency.

Cross-company code cost accounting can therefore be performed for company codes that use values recorded in different currencies. SAP recommends that you specify a consistent parallel currency for the company codes, and use this as the controlling area currency. In this case, postings in Controlling are made that are relevant for Accounting.

See also

Defining Currencies [Seite 31]



Currencies in Controlling Use You can use different currencies in the Controlling component (CO):

Features The following currencies are valid in Controlling:

Controlling area currency [Extern] The system uses this currency for cost accounting. This currency is set up when you create the controlling area. It is based on the assignment control indicator and the currency type.

(see: Specifying Controlling Area Currency [Seite 27] )

Object currency [Extern] Each object in Controlling, such as cost center or internal order, may use a separate currency specified in its master data. When you create an object in CO, the SAP system defaults the currency of the company code to which the object is assigned as the object currency. You can specify a different object currency only if the controlling area currency is the same as the company code currency. There is an object currency for the sender as well as one for the receiver.

Transaction currency [Extern] Documents in Controlling are posted in the transaction currency. The transaction currency can differ from the controlling area currency and the object currency. The system automatically converts the values to the controlling area currency at the exchange rate specified.

The system always translates actual data with the average rate (exchange rate type M). You store the exchange rate type for each currency. You can specify a different exchange rate type for planning data in the version.

All three currencies are saved in the totals records and the line items. This enables you to use the different currencies for evaluations in the information system. This is only possible if you specified that all currencies should be updated for the given controlling area (see: Maintain Controlling Area [Extern]).

The transaction currency is USD, the controlling area currency is EUR, and the object currency is SFR (Swiss francs). The system converts the amounts as follows:

1.) From transaction currency to controlling area currency (USD EUR) 2.) From controlling area currency to object currency (EUR SFR)

The following additional currencies may also appear as controlling area currencies in Controlling if you use cross-company code cost controlling:

Local Currency:

Company code currency (country currency) used for local ledgers in external accounting.



For each company code you can specify one or two parallel currencies (= second and third local currencies) which are stored in the documents and updated parallel to the local currency in the general ledger.

Group Currency:

Currency in which the group balance sheet is displayed.

You can specify it as a parallel currency (additional local currency) for a company code.

Hard Currency:

Secondary currency for countries with high inflation. You can specify it as a parallel currency (additional local currency) for a company code. You need to specify the hard currency in the detail screen for the corresponding country.

Index-Based Currency:

Country-specific, fictitious currency stipulated in certain countries with high inflation for tax returns. You can specify it as a parallel currency (additional local currency) for a company code. You need to specify the index-based currency in the detail screen for the corresponding country.

Global Company Currency:

Currency used in a corporate group. In the CO application component you can create companies to represent divisions, regions, or product groups.

You can specify it as a parallel currency (additional local currency) for a company code. You need to store the global company currency in the detail screen for the corresponding company.

For more information on defining parallel currencies, see Customizing under Financial Accounting FI Global Settings Company Code Parallel Currencies Defining additional local currencies [Extern].

See also:

Examples: Currencies in Controlling [Extern]



Specifying the Controlling Area Currency Use You use the controlling area currency [Extern] for cost accounting. You specify the controlling area currency when defining the controlling area [Extern] in Customizing for Controlling.

You can assign more than one company code [Extern] with varying currencies to a controlling area. The system can derive the controlling area currency automatically from the company code currencies or currencies of other organizational units. Or you can specify the controlling area currency yourself.

A German corporation has subsidiaries in Switzerland and the USA. The Swiss subsidiary uses the SFr (Swiss francs) currency for cost accounting purposes in its own company code. The American subsidiary uses USD. The corporation executes its cost controlling on a global basis in EUR.

Prerequisites The controlling area currency depends on:

The assignment of company code and controlling area The currency type [Extern] in the controlling area.

You can specify the assignment control [Extern] indicator, and the currency type in Customizing, under: Defining the Controlling Area [Extern].

If you choose the assignment of the controlling area at the same time as the company code, then you assign one company code to a controlling area. In this case, the controlling area currency corresponds to the company code currency.

If you choose the assignment of Cross Company Code Accounting, then you can:

Assign more than one company code to the controlling area, or Specify a controlling area currency different from the company code currency.

The currency type then determines the controlling area currency.

If you use a controlling area currency, which differs from the company code currency, the system automatically records the company code currency as the object currency [Extern] for the CO objects. For example, when creating a cost center, the currency of the company code to which the cost center is assigned is automatically defaulted as the object currency.

Features Controlling Area Currency Control

Company Code-CO Area Assignment

Currency type Controlling Area Currency

Controlling area / company code 10 Use company code currency

Cross-company code cost 10 Use company code currency



accounting

Cross-company code cost accounting

20 Independent controlling area currency


30 Group currency [Extern] transfer.


40 Hard currency [Extern] transfer.


50 Index-based currency [Extern] transfer.


60 Global company currency [Extern] transfer.

Use Company Code Currency (Currency Type 10)

You can transfer the company code currency to the controlling area. If you assign more than one company code to the controlling area, all company codes must use the same currency. In this case any object currency can be used.

A German company owns a subsidiary in Mexico. The company code currency is MXP (Mexican pesos). The controlling area should be managed in the same way as the company code. This means that the controlling area currency is also Mexican pesos and you can define the object currency for CO objects as you wish.

Different subsidiaries of a German corporation produce balance sheets for two company codes in EUR. Joint cost controlling is executed for both subsidiaries. Use currency type 10 to specify that the company code currency is the same as the controlling area currency.

Use Group Currency (Currency Type 30)

You can use the company code currency for the controlling area if:

The assigned company code uses the group currency as a parallel currency, and The group currency is stored in the corresponding clients [Extern].

If more than one company code is assigned to the controlling area, all these company codes must use the same group currency as a parallel currency.

A German company owns a subsidiary in Mexico. The company code currency is MXP. The group currency EUR was defined and stored in the corresponding client, for external accounting. You can specify the group currency as the controlling area currency. In this case the company code currency MXP is the object currency.

A German corporation owns subsidiaries in Mexico and USA. The company code currencies are MXP and USD. The group currency EURO is the parallel currency for both company codes. You can therefore use the group currency EURO as the



controlling area currency. The Controlling objects in the Mexican subsidiary must use MXP and the objects in the American subsidiary USD.

Using Hard Currency (Currency Type 40)

You can use the hard currency for the controlling area if:

The assigned company code uses the hard currency as a parallel currency, and The hard currency is stored for the country that it is to be used for.

If more than one company code is assigned to the controlling area, all company codes must use the same hard currency as a parallel currency. The company codes must be in the same country, or the countries where the subsidiaries are located must all use the same hard currency.

A German company owns a subsidiary in Mexico. The company code currency is MXP. USD is specified as the hard currency for external accounting and is stored for Mexico. The hard currency can be used as the controlling area currency. In this case the company code currency MXP is the object currency.

Using Index-Based Currency (Currency Type 50)

You can use the index-based currency for the controlling area if:

The assigned company code uses the index-based currency as a parallel currency, and The index-based currency is stored for the land that it is to be used for.

If more than one company code is assigned to the controlling area, these company codes must use the same index-based currency as a parallel currency. The company codes must all be in the same country, or the countries where their subsidiaries are located must all use the same index-based currency.

Using Global Company Currency (Currency Type 60)

You can use the global company currency for the controlling area if:

The assigned company code uses the global company currency as a parallel currency, and The global company currency is stored for the land that it is to be used for.

If more than one company code is assigned to the controlling area, these company codes must use the same global company currency as a parallel currency. The company codes must all belong to the same company, or the companies must be managed in the same hard currency.

Other Controlling Area Currency (Currency Type 20)

You can choose any of the currencies for the controlling area, from the currencies that you defined in Customizing.

A German corporation owns subsidiaries in Mexico and USA. The company code currencies are MXP and USD. The hard currency USD is specified as a parallel currency for the company code in Mexico. USD can be chosen as the controlling area currency. The CO objects in the Mexican subsidiary must be recorded in the object currency MXP, and the CO objects in the American subsidiary must be recorded in the object currency USD.



By using the controlling area currency from the currencies of other organizational entities, you ensure that postings within Controlling appear in currencies relevant to external accounting. This is not the case if you specify any controlling area currency.

You can specify the assignment control and currency type indicators if

You redefine the controlling area, or You have not yet assigned any productive company codes to it. Once an assigned company code is productive, the currency type cannot be changed.



Defining Currencies Purpose In the SAP system you can post in different currencies.

Prerequisites You define the currencies allowed in the system and the exchange rates in Customizing under General Settings Currencies [Extern]. In Financial Accounting, you need to define a company code currency for each company code. You can also define one or two parallel currencies for each company code. These settings also affect Controlling.

You must define a controlling area currency [Extern] for each controlling area. You make these settings in Customizing for Controlling under General Controlling Organization Maintain Controlling Area [Extern]. The system can derive the controlling area currency from the company code [Extern] currency or from the currencies of other organizational units. Or you can specify the controlling area currency yourself.

Process Flow The system requires these definitions to check whether an entered currency is allowed and to translate the currencies during posting.

Define a currency key with long text and short text for each currency. In Customizing, choose General Settings Currencies Check currency codes [Extern]. For more information, see the SAP Library under Financials Financial Accounting Accounts Payable or Accounts Receivable Posting Posting Documents in a Foreign Currency [Extern]

Define the number of decimal places for each currency, if you do not want the currency displayed in the standard format.

In Customizing, choose General Settings Currencies Setting decimal places for currencies [Extern].

For more information, see the SAP Library under AC Financials Financial Accounting Accounts Payable or Accounts Receivable Posting Posting Documents in a Foreign Currency [Extern]

Store the required exchange rate types [Extern]. Exchange rate types enable you to record different exchange rates valid on the same date for different purposes. The system uses exchange rate type M (= average exchange rate) for postings. You can define other exchange rate types for different planning scenarios using different exchange rates, for example.

To define exchange rate types for currency translation, see Customizing, under General Settings Currencies Check Exchange Rate Types [Extern].

For each exchange rate type you enter a basic currency to be used for the currency translation.

You would then no longer need to maintain translation factors and exchange rates between the currencies, but only in relation to the basic currency.



For more information, see the SAP Library, under Financials Financial Accounting Accounts Payable or Accounts Receivable FI - General Topics Organizational Units and Basic Settings Currencies Exchange Rates Exchange Rate Types. [Extern]

Enter translation ratios (for currency translation) in pairs for the required currencies, and for each exchange rate type.

In Customizing, choose General Settings Currencies Defining translation ratios for currency translation [Extern].

The translation ratios (such as 1:1 or 1000:1) form the basis of the exchange rates and simplify their display if there is a large difference in the currency units.

If you have established a basic currency for the exchange rate type, you only need to specify the translation ratios in relation to the basic currency.

For more information, see the SAP Library, under Financials Financial Accounting Accounts Payable or Accounts Receivable FI General Topics Foreign Currencies Exchange Rates Exchange Rates Definition of Exchange Rates [Extern]

Specify exchange rates in pairs for the required currencies, and for each exchange rate type.

In Customizing, choose General Settings Currencies Enter exchange rates [Extern]. Exchange rates are period-dependent and valid from the date entered. You can maintain the exchange rates at regular intervals according to your own requirements.

If you have established a basic currency for the exchange rate type, you only need to specify the translation ratios in relation to the basic currency.

For more information, see the SAP Library, under Financials Financial Accounting Accounts Payable or Accounts Receivable FI General Topics Foreign Currencies Exchange Rates Exchange Rates Definition of Exchange Rates [Extern]

See also: The SAP Library under Financials Financial Accounting Accounts Payable or Accounts Receivable FI General Topics Foreign Currencies Parallel Currencies [Extern]

Foreign Currencies: Overview [Extern]



Number Ranges Definition Area in which numbers are assigned that refer to business objects of the same type. Examples of objects:

Business partners G/L accounts Orders Posting documents Materials

One or more number range intervals are specified for each number range, as well as the type of number assignment.

There are two types of number assignment:

Internal When saving a data record, the SAP System assigns a sequential number that lies within the corresponding number range interval.

External When saving a data record, either you or an external system assigns a number. You need to ensure that the number lies within the corresponding number range interval.

You maintain number ranges in Customizing, under Controlling: General Organization Maintaining Number Ranges for CO Documents [Extern].

Use The system generates a document number for each business transaction. Business transactions are classified according to CO transactions.

The business transaction Direct Internal Activity Allocation belongs to the Controlling transaction Actual Activity Allocation.

This means that you must assign each transaction to a number range interval. You can also define several business transactions in one number range interval.

The R/3 System provides numerous transactions for each controlling area in the Controlling component.



Defining Number Ranges Purpose The SAP system creates a numbered document for each posting in Controlling. The document numbers are unique in every controlling area [Extern] as each number is only used once.

Prerequisites You define number ranges in Customizing under Controlling: General Organization Maintain Number Ranges for CO Documents [Extern].

You can:

Create business transaction groups [Extern] Assign business transactions [Extern] to business transaction groups Maintain number range intervals [Extern] for individual business transaction groups Maintain number range intervals and number range statuses in the controlling area

Process Flow You define number ranges [Seite 33] in two steps: ...

1. You create individual business transaction groups [Extern] for each controlling area.

You can, for example, group all planning transactions into a business transaction group and then assign it to a number range interval.

You can also create a business transaction group for each business transaction if you require a greater level of detail for the number assignment. If this is the case, you make assignments to the number range on the business transaction level.

2. Assign the business transaction groups to number range intervals [Extern].

This enables you to combine similar or related business transactions into one number range.

If all planning transactions are grouped together, the system processes all the business transactions connected with planning in one number range.

The SAP system includes standard default assignments of business transactions to number ranges for controlling area 0001. You can copy these assignments to other controlling areas if you wish. You then only need to maintain the number ranges if you require other assignments or other number range groups.



The following graphic illustrates the steps required for defining number ranges.

CO Document No. Ranges

CO Document Number Ranges

Controlling Area:

Number Range ObjectControlling AreaGrouping

Maintain No. Range Grps

PlanningRKP1RKP2:Primary PostingsCOIN:

Number Range ObjectControlling Area

Maint. No. Range intervals

IntervalsFrom Number To Number

Number Status Ext

Change Intervals Change StatusMaintain Groups

Insert Group Assign Elements to GroupMaintain Intervals

TextNew IntervalFrom Number

Iinsert Group

Number StatusTo NumberExt

Select group with "X"

Mark Element

Execute "Assign ElementTo Group" funtion.

Number Range ObjectControlling AreaGroup

Maintain Number RangeIIntervals

IntervalsFrom Number

Number Range

To Number

Ext



Business Transactions in Controlling Use Each component in Controlling uses specific business transactions [Extern]. When activating a CO component (you can do this successively), you must make sure that all business transactions used by the component have been assigned to number ranges. Otherwise you will not be able to call up the business transactions in the System.

The OKC1 transaction enables you to display all CO business transactions.

You define number ranges for each controlling area. The sample client 000 contains defaults for number ranges.

You combine transactions into transaction groups.

Create the plan and actual transactions in separate transaction groups (see also: Defining Number Ranges [Seite 35]).

Features Business transactions, planning The business transactions for planning are split up as follows:

Period-Based

Business transaction Name

CPPP ABC Process Assessment: Plan

FIPA Automatic Payment Schedule

JVPL JV Planning Data Document

KAZP Plan Cost Center Accrual

KOAP Plan Settlement

KPPB Standard Cost Estimate

KSP0 Plan Splitting

KSPB Plan assessment to PA

KZPP Plan: Periodic overhead

KZRP Plan Interest Calculation

PAPL Plan Sales/Profit

RKPB Plan Periodic Reposting

RKPL Plan Indirect Activity Allocation

RKPP Primary Planning with Template

RKPQ Manual Cost Planning

RKPS Secondary Planning with Template



RKPU Plan Overhead Cost Assessment

RKPV Plan Overhead Cost Distribution

Business Transaction-Based

RKP1 Planning Primary Costs

RKP2 Planning Activities

RKP3 Plan Secondary Costs

RKP4 Planning Statistical Key Figures

RKP5 Planning Revenue Elements

RKP6 Planning Activity-Dependent Primary Costs

RKP7 Planning Activity-Dependent Secondary Costs

RKP8 Planning Settlement Costs

RKP9 Planning Activity-Dependent Settlement Costs

RKPW Secondary order cost planning

RKPX Activity-dependent secondary order cost planning

RKPZ Planning overhead credits

Business transactions, actual postings The business transactions for actual postings can be classified as follows:

Period-Based Transactions


COIN CO through-posting from Financial Accounting

CPPA ABC Actual Process Assessment

JVIU JV Actual assessment

JVIV JV Actual Distribution

JVU1 JV Reposting Costs

KAMV Manual Cost Allocation

KAZI Actual Cost Center Accrual

KAZO Down payments

KGPD Distribution according to peg

KOAO Actual Settlement

KPIV Actual Distribution to Cost Objects

KSI0 Actual Split Costs

KSII Actual Price Calculation

KSOP Primary Target Cost Calculation

KSPA Assessment to CO-PA



KVAR Variance Calculation

KZPI Actual Periodic Overhead

KZRI Actual Interest Calculation

RKIB Actual Periodic Reposting

RKIL Actual Indirect Activity Allocation

RKIU Actual Overhead Assessment

RKIV Actual Overhead Distribution

RRIB Segment Adjustment: Actual Periodic Reposting

RRIU Segment Adjustment: Actual Assessment

RRIV Segment Adjustment: Actual Distribution

Business Transaction-Based

RKU1 Repost Costs

RKU2 Repost Revenues

RKU3 Repost CO Line Items

RKL Actual Activity Allocation

RKN Actual Non-Allocable Activities

RKLT Actual Process Allocation

RKLX Predistribution of Fixed Costs

RKS Enter Statistical Key Figures

Other Business Transactions The remaining business transactions cannot be classified as plan or actual transactions:

Other Business Transactions


KABG Automatic Accrual Calculation

KABM Manual Accrual Calculation

KAFM Payment Data

KAUS Calculate Scrap

KEKB Unit Costing

KEKZ Unit Costing (Overhead)

KFPI Fixed Price Allocation

KFPP Fixed Price Agreement

KPPZ Standard Costing (Overhead)

KSOS Secondary Target Cost Calculation

KSWP Primary Target Cost Calculation (WIP)



KSWS Secondary Target Cost Calculation (WIP)



Chart of Accounts Definition An organizational structure, defined using accounting principles, that records values and value flows for orderly account management.

Use The operational chart of accounts is used by financial accounting and cost accounting. The items in a chart of accounts can be expense or revenue accounts in FI and cost or revenue elements in cost accounting.

Integration You need to assign each company code [Extern] to a chart of accounts.

In addition, you may assign each company code to a country-specific chart of accounts. The chart of accounts and country-specific chart of accounts are linked using alternating account numbers.

The accounts from internal and external accounting are managed in an integrated accounting system [Extern]. Therefore, when creating a controlling area [Extern], the charts of accounts used by the corresponding company code must be respected.

The controlling area adopts the chart of accounts belonging to the company code assigned. In cross-company code cost accounting the controlling area and all company codes assigned to it must use the same chart of accounts.

Nevertheless, you can also use a country-specific chart of accounts to apply the country-specific accounting requirements while using consistent cost accounting.

You assign a company code to the controlling area. The company code uses the INT chart of accounts (International Chart of Accounts). The controlling area also uses the INT chart of accounts.

Your organization has subsidiaries in France and Italy which produce balance sheets in different company codes. Uniform managerial accounting is to be performed for the entire enterprise.

In order to comply with the accounting regulations of each country, the company codes are assigned to different country charts of accounts.

In addition, you also define a uniform worldwide chart of accounts for internal accounting to which you assign the company codes and the controlling area.

For more information on the chart of accounts, see the SAP Library under FI Financial Accounting G/L Accounting General Ledger Account Master Data Chart of Accounts List [Extern].



Fiscal Year Variants Definition The fiscal year variant contains the number of posting periods in the fiscal year and the number of special periods.

You can define a maximum of 16 posting periods for each fiscal year in the Controlling component (CO). To define the fiscal year variant, go to Customizing for Financial Accounting (FI), Financial Accounting Global Settings Fiscal Year Maintain Fiscal Year Variant [Extern].

Integration You need to specify the fiscal year variant for each company code.

When you create a controlling area, you also need to specify the fiscal year variant. The fiscal year variants of the company code and controlling area may only differ in the number of special periods used. You need to ensure that the fiscal year variants match, in other words, they may not have a time conflict.

You can assign a company code using a fiscal year variant with 12 posting periods and four special periods to a controlling area that has a fiscal year variant with 12 posting periods and one special period. The time frame, for example, from April 1 to March 31 in the following year, must be identical in each fiscal year variant.

However, it cannot be assigned to a controlling area with 52 posting periods for example.

For more information on fiscal year variants, see the SAP Library under AC Financials FI Financial Accounting FI General Ledger Accounting(FI GL) FI - Closing and Reporting in Posting Periods and Fiscal Years [Extern].



Controlling Methods The different methods used in Controlling are listed below.



Authorizations Use You can create Authorizations [Extern], which enable you to specify which actions individual users are allowed to execute in the SAP System.

SAP provides standard authorization objects [Extern] that allow you to define authorizations. An authorization object consists of individual fields, the content of which determines whether you may execute a given activity.

You use the default authorization objects to define authorizations.

Authorizations that cover a differentiated set of tasks can be grouped together into an authorization profile.

You can then group the individual profiles into composite profiles [Extern].

You enter the profile or composite profile into your user master record.

Activities If you want to execute an activity in the system, it uses the values you entered in the authorization fields to establish whether you are authorized to do so.

This section only deals with the most important aspects of issuing authorizations in CO-OM areas of responsibility.

You define authorizations in customizing (IMG) for the relevant component in Overhead Cost Controlling. To do so, go to Customizing under Controlling

Cost Center Accounting Authorizations Management Maintain Authorizations and Profiles [Extern]

Cost Element Accounting Define Authorizations and Profiles [Extern] Internal Orders Maintain Authorizations [Extern]

There is also information on maintaining authorizations and profiles.

For information on the SAP system authorization concept, see the SAP Library, under Basis Components Computing Center Management System BC Users and Roles [Extern]



Authorizations for CO-OM Areas of Responsibility Use In Cost Center Accounting and internal orders, you can issue authorizations not only for individual cost centers, but also for CO-OM responsibility areas [Extern].

A CO-OM area of responsibility consists of one or more cost centers, or one or more nodes of the standard hierarchy for Cost Center Accounting.

If you issue authorization for a node in the standard hierarchy [Extern] for Cost Center Accounting, this authorization [Extern] is valid for all lower-level nodes and cost centers. You do not need to issue separate authorizations for nodes and individual cost centers.

If you issue authorization for nodes of alternative cost center hierarchies, this authorization is valid only for the name of the node. For example, you can use this authorization in a summarization report to display totals for all cost centers beneath the node.

The authorization concept enables you to easily issue detailed and general authorizations.

Enhancements for Internal Orders:

A CO-OM area of responsibility can also consist of one or more orders for internal orders. The orders are assigned to the standard hierarchy for Cost Center Accounting using the responsible cost center. If you issue authorization for one node of the standard hierarchy for Cost Center Accounting, this is also valid for all the orders assigned to the given cost center.

Where orders do not have a responsible cost center, the CO-OM responsibility area only consists of the order itself. No other CO-OM responsibility area can be assigned at a level above this responsibility area.



PowerS02 200

BuildingsS02 300

ServicesS04 100

Prod. AS04 200

2310

Admin. Building

2320

Ware-house

2330

ProductionBuilding

3100

GeneralAdmin.

2210Electricity

2220Water

2230Gas

4110

Fitter

4120Electrician

4130Painter

4210HFI

3200

HR

3300Sales

3100

GeneralAdmin.

3200HR

3300Sales

10011Order

4220HFII

40098Order

ManagementS01100 1100

Management

Logistics

S02000

Admin.

S03000

BSP Inc.

S01000

Production

S04000

Area of responsibility for node S02200

Area of responsibility for cost center 2330

Area of responsibility for node S03000

Area of responsibility for order 40098

Features For a CO-OM area of responsibility, you can issue authorizations for maintaining cost center master data, manual cost center planning, and for cost center reports.

For example, you can authorize the person responsible for a cost center to plan cost centers in their CO-OM area of responsibility, or to display reports for these cost centers.

You cannot issue authorizations for one CO-OM responsibility area for allocations in planning and for actual postings.

Activities During each authorization check, the R/3 System checks whether you are authorized to execute the given action for the cost center, or for the nodes in the standard hierarchy for Cost Center Accounting. If you do not have this authorization, the system checks the authorizations within the standard hierarchy for each of the higher-level nodes. If the R/3 System finds such a node, you



have authorization for all of the lower-level nodes and cost centers. If the R/3 System does not find such a node, right up to the top node of the hierarchy, you cannot execute out the action.

The R/3 System only checks the authorization for the node itself in other hierarchies. If you do not have this authorization, you cannot execute the activity.

Enhancements for Internal Orders:

For internal orders, the system first checks whether you are authorized to execute the given action for the order.

If you do not have this authorization, the SAP system does not make any additional checks for orders without a responsible cost center. For orders with responsible cost centers, the SAP system checks whether you have authorization for the CO-OM responsibility area of the responsible cost center. If you do not have this authorization, the SAP system continues to check within the standard hierarchy for Cost Center Accounting, but using the authorization objects for internal orders.

See also:

General Authorization Objects for Cost Center Accounting [Seite 48]

General Authorization Objects for Internal Orders [Seite 49]



General Authorization Object for CCA Definition The general authorization object [Extern] for Cost Center Accounting (K_CCA), allows you to issue authorizations for CO-OM responsibility areas [Extern] within Cost Center Accounting (CO-OM-CCA).

Use This authorization object lets you issue authorizations within a CO-OM responsibility area of Cost Center Accounting for actions, such as, maintaining cost center master data, manual cost center planning, or for actions in the information system.

You can issue each of the authorizations for one CO-OM responsibility area.

Structure The authorization object consists of the following fields:

Actions for the CO-OM authorization check Cost element CO-OM responsibility area for authorizations

You can protect one or more of the following actions:

0001: Create master data 0002: Change master data 0003: Display master data 0006: Delete master data 0008: Display change documents 1002: Create/change planning data 1003: Display planning data 3027: Select totals records 3028: Select line items 3029: Display extracts

If required, you can use authorization object K_CCA as well as the other authorization objects for Cost Center Accounting.



General Authorization Object for Internal Orders Definition The general authorization object [Extern] for Internal Orders (K_ORDER), allows you to issue authorizations for CO-OM responsibility areas [Extern] in the Internal Orders component CO-OM-OPA.

Use This authorization object lets you issue authorizations for the following actions within a CO-OM responsibility area for Internal Orders:

Maintain order master data Manual order planning Budget orders Actions in the information system

You can issue each of the authorizations for one CO-OM responsibility area. If the order has a responsible cost center, the CO-OM responsibility area can be the order, the responsible cost center or a node of the standard hierarchy for Cost Center Accounting. If the order does not have a responsible cost center, the CO-OM responsibility area covers only the order itself.


Actions for the CO-OM authorization check Order type Internal order authorization: Authorization phase Cost element CO-OM responsibility area for authorizations

You can protect one or more of the following actions:

0001: Create master data 0002: Change master data 0003: Display master data 0008: Display change documents 0011: Release 0012: Undo release 0013: Complete technically 0014: Close 0015: Lock 0016: Unlock 0017: Set deletion flag



0018: Undo deletion flag 0019: Set deletion indicator 0020: Change user status 0030: Maintain settlement rule 0031: Maintain settlement parameters 1002: Create/change planning data 1003: Display planning data 1502: Change budget 1503: Display budget 3027: Select totals records 3028: Select line items 3029: Display extracts

If required, you can use authorization object K_ORDER as well as the other authorization objects for Internal Orders.

For more information, see the system documentation for authorization object K_ORDER.



Authorizations for Hierarchy Areas in Activity-Based Costing Use In the Activity-Based Costing component (CO-OM-ABC), you can issue authorizations [Extern] for hierarchy areas [Extern], as well as for individual business processes.

A hierarchy area comprises one or more business processes, or one or more nodes of the standard hierarchy for Activity-Based Costing.

If you issue authorization for a node in the ABC standard hierarchy, this authorization applies to all the nodes and business processes below this node. You do not need to issue separate authorization for nodes and individual business processes.

The authorization concept enables you to easily issue detailed and general authorizations.

You can only issue authorizations for standard hierarchy nodes in Activity-Based Costing, not for nodes of alternative cost center hierarchies.

Features For each hierarchy area you can issue authorizations for maintaining business process master data, manual business process planning, maintaining templates and displaying change documents.

For example, you can issue the person responsible for a business process with the authorization to plan business processes in their CO-OM responsibility area or to display change documents through these business processes.

You cannot issue authorizations for one CO-OM responsibility area for allocations in planning and for actual postings.

Activities During each authorization check, the R/3 System first checks whether you are authorized to execute the given action for the business process or nodes in the standard hierarchy for Activity-Based Costing. If you do not have this authorization, the system checks the authorizations within the standard hierarchy for each of the higher-level nodes. If the R/3 System locates this kind of node, you have authorization for all of the lower-level nodes and business processes. If the R/3 System does not find this kind of node, right up to the top node of the hierarchy, you cannot execute the action.

See also:

General Authorization Objects for Business Processes [Seite 53]



General Authorization Object for Business Processes Definition The general authorization object [Extern] for business processes (K_ABC) allows you to issue authorizations for individual hierarchy areas within Activity-Based Costing.

Use This authorization object enables you to issue authorizations within a hierarchy area of Activity-Based Costing for activities, such as, maintaining business process master data, manual business process planning, maintaining process templates or for activities in the information system.


Actions for the CO-OM authorization check You can protect one or more of the following actions:

Authorization area for authorizations 0001: Create master data 0002: Change master data 0003: Display master data 0006: Delete master data 0008: Display change documents 0047: Activate inactive master data 1002: Create/change planning data 1003: Display planning data 3027: Select totals records 3028: Select line items 3029: Display extracts

If required, you can use authorization object K_ABC, as well as the other authorization objects for business processes.



Account Assignment of Controlling Objects Use For postings in external accounting that use a cost element [Extern] as the account [Extern], you need to use a special account assignment logic. This enables the SAP system to ensure that data is reconcilable with all the relevant application components. These rules for the account assignment logic always apply for postings in internal accounting (Controlling).

Account assignment distinguishes between true and statistical Controlling objects.

True Controlling Objects

Cost centers [Extern] (for account assignment of costs) Orders [Extern] (true) Projects [Extern] (true) Networks [Extern] Make-to-order sales orders [Extern] Cost objects [Extern] Profitability segments [Extern] Real estate objects [Extern] Business Processes [Extern]

You can use true Controlling objects as senders or receivers.

Statistical Controlling Objects

Cost centers (for account assignment of revenues) Cost centers, if a true account assignment object already exists Statistical internal orders Statistical projects Profit centers [Extern]

You can indicate internal orders and projects in each master record as statistical.

You can also specify Statistical Controlling objects as account assignment objects in addition to true Controlling objects. You cannot allocate costs on statistical Controlling objects to other objects. Account assignments are for information purposes only. You can make statistical assignments to any number of Controlling objects.

Features Note the following rules for account assignments:

You need to specify a true Controlling object in each posting row You cannot assign to a statistical project without specifying a true Controlling object.



In each posting row, you can specify up to three more statistical Controlling objects, as well as the true Controlling object.

You can make a true assignment of costs to a cost center and to a statistical order and a statistical project.

You cannot assign to more than Controlling object of the same type in one posting row. You cannot make a posting to a true order and a true project.

The only exception to this rule is that you can assign to a cost center and one other true Controlling object. In this case, the posting is true for the additional Controlling object and statistical for the cost center.

You cannot specify the same Controlling object as being true and statistical in the same posting row.

You cannot post to an order and a statistical order in the same posting row.

You can only make postings to profit centers in addition to true Controlling objects. This means that costs and revenues are only posted statistically to profit centers. Profit centers are derived from true Controlling objects.

When you enter a profit center, this must match up