SAP
S/4 HANA新变化-CO成本要素
COST ELEMENTS
Cost elements become part of the chart
of accounts. They are maintained in GL account master data. There is no
separate cost element master data maintenance.成本要素整合成为财务科目，按照科目主数据进行维护。成本要素主数据不再存在。
Account master record includes new field
for cost element category which classifies GL accounts into the following
types:
在总账科目维护界面就能够设置相应的成本要素
Balance Sheet Account - Account that is posted from business
transactions. The balance of a balance sheet account is carried forward at
fiscal year-end.
Nonoperating Expense or Income - Income statement account that
records expenses or gains from activities that are not part of the main
purpose of the company, such as gains realized from financial investments
by a manufacturing company.
Primary Costs or Revenue - Income statement account that functions as
a cost element for primary costs or revenue. Primary costs reflect
operating expenses such as payroll, selling expenses, or administration
costs.
Secondary Costs - Income statement account that functions as a cost
element for secondary costs. Secondary costs result from value flows
within the organization, such as internal activity cost allocations,
overhead allocations, and settlement transactions.
Accordingly GL accounts have now
attributed on three levels:
Chart of accounts area - Contains the data that is valid for all
company codes, such as the account number.
Company-code-specific area - Contains data that may vary from one company
code to another, such as the currency.
Controlling-area-specific area - Contains data that may
vary from one controlling area to another, such as the cost element
category. Only needed for accounts of the type Primary Costs or Revenue
and Secondary Costs.
Default account assignments for cost
elememts can be set in transaction OKB9 rather than in the cost element master.
Field status groups can remain unchanged.
原来在ECC中成本要素主数据中维护的“缺省科目分配”，改在OKB9中做，如下图：
Excisting GL accounts and cost elements
are migrated into new data model automatically by a separate step within the
migration process. The migration adds the new GL account category and creates
for the secondary cost elements the required entries in the chart of accounts.
Implications: Customer roles (menus and
authorizations) need to be adjusted. To maintain primary and secondary cost
elements you will need authorization for both G/L accounts and cost elements.
To allow postings in specific periods
ensure that postings are allowed for the appropriate accounts in GL and in
parallel for the appropriate CO business transactions (transaction OKP1).
Business Process related information
The universal journal contains one field
account that covers both G/L accounts and cost elements.
The account master offers new account
types for primary costs/revenues and secondary costs.
G/L accounts of account type primary
costs/revenues require a CO account assignment (cost centers, account, project,
CO-PA characteristic).
G/L accounts of account type secondary
costs will be updated during direct activity allocation, assessment, distribution,
settlement, and so on.
New reports such as the trial balance
will display all postings (primary and secondary) by account. Classic reports
will display cost elements via compatibility views. Customizing settings such
as costing sheets, cost component structures, settlement profiles, allocations,
and so on will continue to display cost elements.
All journal entries are recorded under
G/L accounts, including primary costs (wages, salaries, depreciation, raw
materials, and so on) and secondary costs (direct and indirect activity
allocations, settlement, and so on). Cost element groups are still available to
group accounts of type primary or secondary cost element for selection and
reporting.
Transaction
not available in
SAP S/4HANA
on-premise
edition 1511
KA01 -
Create primary cost element
KA02 -
Change cost element
KA03 -
Display cost element
KA06 -
Create secondary cost element
Default
account assignments (cost center, order) will be transferred from cost
element masters to table TKA3A (view using transaction OKB9).