Internal goods movements in Logistics (stock transfers, materials usage for production orders, and so on) can lead to an exchange of goods between profit centers.
To be able to show the material flow correctly in Profit Center Accounting, you need to look at the profit center as an independent company. This means that a sale is made by the sending profit center, while the receiving profit center posts a goods receipt.
This way of looking at postings in Profit Center Accounting cannot be achieved based solely on the original posting. You therefore need to make an additional account assignment.
A separate account determination generates additional posting lines on the basis of the original document, and then posts these in Profit Center Accounting.
The source document is not changed. Therefore this has no effect on Financial Accounting (FI). However, note that these lines are also updated in FI if your organization is using transfer prices and storing the profit center valuation method in FI (see the example below).
For some goods movements, it does not make sense to make an additional posting. These goods movements are given a special handling. The table that contains these exceptions is fully maintained and delivered by SAP in the standard R/3 System. You only need to define special handling if you require this for movement types that you defined yourself.
In this step, you enter the accounts that you need in order to represent internal goods movements in Profit Center Accounting for each controlling area. These accounts must be defined already in Financial Accounting (FI).
As seen in the following example, three types of additional account are required:
Stock transfer of material M1 from plant 01 to plant 02 using the legal valuation method in Profit Center Accounting and in FI
FI posting:
EC-PCA posting:
In this case, no original postings are transferred. Instead, all the postings are represented in Profit Center Accounting by additional postings.
Material withdrawal of a semifinished product 1 from plant 1 and plant 2 using transfer prices
The stock value using legal valuation is: 1,000.00
The stock value using profit center valuation is: 1,200.00
The transfer price is: 1,500.00
FI posting:
In FI only legal valuation is recorded.
EC-PCA posting:
EC-PCA stores the profit center valuation.
Material withdrawal of semifinished product material 1 (profit center 1) for production order 2 (profit center 2) using legal valuation in Profit Center Accounting and FI
For material withdrawals, the costs on the receiver profit center are shown, plus an internal sale is assigned to the sender profit center. On the receiving side, it may be necessary (consumption of semifinished goods) to correct the posting under "Change in stock" with a posting "Delivery from profit center".
FI posting:
The two lines "Change in stock" on the receiver side cancel each other out. The transaction is an external delivery from the point of view of the receiver profit center, which is reflected in the line "Delivery from profit center".
Material withdrawal of a semifinished product 1 (profit center 1) for production order 2 (profit center 2) using transfer prices
The stock value using legal valuation is: 1,000.00
The stock value using profit center valuation is: 1,200.00
The transfer price for the semifinished material is: 1,500.00
FI posting:
In FI, only legal valuation is stored.
EC-PCA posting:
In Profit Center Accounting, profit center valuation is stored.
Preconditions
You must already have created FI profit and loss accounts with the indicator "Only automatic posting".
Activities
Choose the material types for which you want to represent goods movements between profit centers.
Note that only the material types you choose here will be taken into account in the representation of material flows between profit centers.
You may want to leave out material types for raw materials or operating supplies which have little value. If you do not choose these material types, only the consumption postings will be debited to the profit center on the receiver side.
You can set up the account determination by
Blank entries (e.g. without a valuation class) are interpreted as generic entries. However, the material type must have at least one entry.
In the field No receiver records you enter whether the system should ignore the data records on the receiver side.
This might make sense if you also want to represent goods movements of raw materials between profit centers. In this case, the system posts a "material usage" on the receiver side. It is not necessary to correct the "change in stock" as shown in the third and fourth examples.
Notes on transporting
You can transport the Customizing settings for Profit Center Accounting under Transport tools.