成本中心会计 (英文标识)图文并茂.doc

The CO System consists of the following modules: - CO-CCA- cost center accounting - CO-ABC - activity-based costing - CO-OPA - order and project accounting - CO-PC - product costing - CO-PA - profitability analysis - CO-PCA- profit center accounting - CO-BPC - business planning and control The CO System differentiates between the following cost accounting methods: cost element accounting overhead cost control direct cost control profitability analysis Cost element accounting differentiates the costs according to origin. Additional information is displayed in the account assignment objects. Different types of cost accounting can be used with the SAP cost center accounting system. Each method allows specific functions and interpretations and must be defined by each individual organization. The SAP cost accounting system can be used for documenting the incurred costs through to preparing management decisions. Within your organization you can combine any of the individual methods. The functions of cost center accounting documentation control and planning can be set up to suit your companys particular requirements. You define the master data for cost planning and allocation according to the level of detail you require. The module also includes reconciled reporting and analyses of different variances. Aims of the organizational structures in R/3: Flexibility to reproduce complex company structures. Adaptability to take changes in the company structure into account. Separation of logistics (purchasing, sales), managerial accounting and financial accounting. The enterprise is reproduced from a financial accounting perspective using the company code and the business area, and from a cost accounting perspective using the controlling area, operating concern and profit centers. The controlling area structures an enterprise from a cost accounting perspective. The company code is the independently balancing unit of financial accounting. This can be identical to th