Master Data in Cost Center Accounting (CO-OM-CCA) (SAP Library - Master Data in Cost Center Accounting (CO-OM-CCA))

Master Data in Cost Center Accounting (CO-OM-CCA)

Use

Master data determines the structure of the given application component in the SAP System and remains essentially unchanged in a live system, that is, in the current settlement periods.

The cost center structure can reflect the structure of your organization. It generally remains constant over long periods. You can execute cost center planning to reflect your cost center structure and generate periodic cost center and area reports, which can be passed on to the person responsible for analysis. These reports help identify economic weaknesses and planning errors in individual cost centers. To be able to compare results effectively, you should not make changes to this data.

You generally maintain master data once, before the start-up of Cost Center Accounting. It is either entered manually or transferred from legacy or external systems. You can transfer data to the SAP System in two ways:

External Data Transfer with Function Modules

External Data Transfer with BAPIs

Master data for Cost Center Accounting is stored in master data tables.

Integration

The SAP System distinguishes between:

Master data and
Transaction data

Transaction data can be subdivided into:

Totals data and
Line items

Transaction data is business transaction-oriented data that you can continuously create or change in a live system. You store transaction data for Cost Center Accounting in line item tables and totals tables.

The system saves the results of individual postings and business transactions in line item tables. These include postings from external accounting systems, which are found both in Financial Accounting (FI) and in the line item table for primary costs. The following postings are recorded in this way:

Postings of primary costs in the Financial Accounting (FI)
Material withdrawals from Materials Management (MM)
Postings generated during distribution

In these cases, the data is held redundantly in the system. This is necessary, however, as external and internal accounting evaluate the data from different perspectives. External accounting (Financial Accounting) requires the complete document for evaluations, whereas internal accounting (Controlling) differentiates between primary and secondary costs.

Transaction data also includes postings in Controlling (CO). These postings are made either:

Using the original cost element (reposting, distribution) or
Using a secondary cost element (assessment, internal activity allocation).

All postings are stored in the line item table for secondary data.

The sum of the line items for each cost element is updated in the totals tables, which are also split into primary and secondary postings. Totals tables represent a summarization of the line items tables. You can access these tables in the information system during cost center/cost element analysis, as well as in line item reports.