© SAP AG Controlling (CO) SAP University Alliances Version 2.1 Authors Bret Wagner Stefan Weidner...
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© SAP AG Controlling (CO) SAP University Alliances Version 2.1 Authors Bret Wagner Stefan Weidner Product SAP ERP 6.0 EhP4 Global Bike Inc. Level Beginner Focus Cross-functional integration Controlling
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Transcript of © SAP AG Controlling (CO) SAP University Alliances Version 2.1 Authors Bret Wagner Stefan Weidner...
© SAP AG
Controlling (CO)
SAP University Alliances
Version 2.1
Authors Bret WagnerStefan Weidner
ProductSAP ERP 6.0 EhP4Global Bike Inc.
LevelBeginner
FocusCross-functional integrationControlling
SAP ERP
Page 8-2© SAP AG
Course Overview
Introduction to SAP
Navigation
Introduction to GBI
Sales & Distribution
Materials Management
Production Planning
Financial Accounting
Controlling
SAP ERP
Page 8-3© SAP AG
Unit Overview
CO Organizational Structure
CO Master Data
CO Processes
SAP ERP
Page 8-4© SAP AG
CO Processes
Primary Cost Element
Debit Credit
1,500
Cost CenterA
Debit Credit
1,500
Supplies Expense Cash
Financial Accounting (FI)
Managerial Accounting (CO)
Posting Primary Cost Element
SAP ERP
Page 8-5© SAP AG
CO Processes
(FI) TransactionDocument
AmountG/L Account #Cost Center1900012432
(CO) Transaction Document
Cost Center Cost Element
20000657
1,5001,500
Cash Debit Credit
Supplies ExpenseDebit Credit
Cost Center
1,500
Financial Accounting (FI)
Managerial Accounting (CO)
Posting Primary Cost Element
SAP ERP
Page 8-6© SAP AG
CO Processes
Posting Secondary Cost Element
Secondary Cost Element
CC 1
CC 2
Debit Credit
1,500
Cost CenterA
Debit Credit
1,500
Supplies Expense Cash
Financial Accounting (FI)
Managerial Accounting (CO)
SAP ERP
Page 8-7© SAP AG
CO Processes
Debit Credit
1,500
Rent Expense
Debit Credit
2,500
Supplies Expense
Debit Credit
2,000
Labor Expense
1,500
2,500
2,000
1,800
3,000
1,200
Primary Cost Element
Primary Cost Element
Primary Cost E
lement
Sec. Cost E
lement
Sec. Cost Element
Sec. Cost Element
Copy Center
Executive Offices
Information Services
Maintenance Department
Posting Secondary Cost Element
SAP ERP
Page 8-8© SAP AG
Types of Allocation
Distribution- Method for periodically allocating primary cost elements- Primary cost elements maintain their identities in both the sending and receiving
objects- Sender and receiver cost centers are fully documented in a unique Controlling
(CO) document.
Assessment- A method of allocating both primary and secondary cost elements- Primary and/or secondary cost elements are grouped together and transferred
to receiver cost centers through use of a secondary cost element.- Sender and receiver cost centers are fully documented in a unique Controlling
(CO) document.
SAP ERP
Page 8-9© SAP AG
Distribution
A010 – AdministrationRent Expense
$1,500Distribution
Sending cost center
Primary cost element maintains its identity
Receiving cost centers
A015 150A020
100S005 – 200
S010 – 100
A010 – 600 sft
D005 – 900 sft
D010 – 550 sft
A005 – 400 sft
SAP ERP
Page 8-10© SAP AG
Distribution
A010 – AdministrationRent Expense
$1,500Distribution
Sending cost center
Primary cost element maintains its identity
Receiving cost centers
A015 $75A020
$50S005 – $100
S010 – $50
A010 – $300
D005 – $450
D010 – $275
A005 – $200
SAP ERP
Page 8-11© SAP AG
Assessment
A020 – ITSoftware Expense
$4,200
A020 – ITSupplies Expense
$500
Assessment
Sending cost center
Primary and secondary cost
elements
Receiving cost centers
A020 – 0%
A005 – 15%
A010 – 5%
A015 – 10%
S005 – 30%S010 – 10%
D005 – 20%
D010 – 10%
SAP ERP
Page 8-12© SAP AG
Assessment
A020 – ITSoftware Expense
$4,200
A020 – ITSupplies Expense
$500
Assessment
Sending cost center
Primary and secondary cost
elements
Receiving cost centers
S010 – $470
D010 – $470A005 – $705
A010 – $235
A015 – $470
A020 –$0
S005 – $1,410
D005 – $940
SAP ERP
Page 8-13© SAP AG
SAP CO Module
Fully integrated with other SAP modules including, but not limited to:- Financial Accounting (FI)- Materials Management (MM)- Sales and Distribution (SD)- Production Planning and Execution (PP)
