When cost element carriers cost between fi and co they are called primary. All postings in sap erp financial accounting on expense accounts will be posted in controlling on primary cost elements if a cost element exists for this expense. Cost center accounting lets you analyze the overhead costs according to where they were. Due to the integrated nature of sap systems there is a requirement to create expense accounts in financial accounting with corresponding primary cost elements in controlling. It offers the complete list on important tables in controlling module co in sap. If needed, reconciliation of the values in financial accounting and controlling takes place in cost and revenue element accounting.
This is because each business transaction that involves costs updates the co component with detailed information on the cost element and on the account assignment object itself. It is thus not an accounting system as such, but rather a detailed recording of data that forms the basis for cost accounting. In all accounting approaches, you use cost elements to represent. Cost center accounting erp database unofficial sap. Sap quick reference materials all of the quick references are pdf documents. This is because the sap system is structured as an integrated accounting system. Sap quick reference materials administrative systems duke. What is cost element accounting in sap sap cocel tutorial kart. To create, change, or display cost element groups, in the sap menu, choose start of the navigation path accounting. Sap erp module 4 controlling cost center accounting. You can also plan the actual cost allocations for the cost centers. Sap co cost center accounting configuration guide sap. It is under this area where you maintain directly master data of cost elements.
Launch the transaction ka01 or navigate to the following path in sap easy access menu. Sap cost elements tutorial free sap co training erproof. In any organization, cost incurred to perform certain activities. Cost element accounting is the area of cost accounting where you track and structure the costs incurred during a settlement period. The controlling area configuration is the starting point of configuration in the. If you do not have pdf reader already installed on your computer, please consult with your departments computer support staff. In an integrated accounting system such as the sap system, you do not need to enter cost data separately.
Overview on sap controlling cost element accounting is the area of cost accounting where you track and structure the costs incurred during a settlement period. For a cost center and activity, output defines the target cost of cost center. This blog post is from our friends at sapexpert the source for trusted sap. You can only adjust posting errors involving one cost accounting object a cost center or internal order for example using a transactionbased reposting in controlling co. Cost elements document which costs differentiated by category are incurred within a settlement period, and in which amount. Sap cost center accounting cca is used to perform controlling activities in an. Part of sap controlling module is cost element accounting. Cost and revenue element accounting provides an overview of the costs and revenues that occur in an organization i. Sap co cost center accounting configuration guide the controlling area configuration is the starting point of configuration in the co module, which will then enable us to configure profit center, product costing and then the profitability analysis module. The category set for a cost element at the time of creation will determine the transactions that can utilize the cost element. Cost and revenue element accounting only calculates costs which either do not have another expense or only one expense in financial accounting. A cost element corresponds to a costrelevant chart of accounts item.