Assignment of Personnel Costs to the Master Cost Center

Purpose

This data entry scenario for cost accounting assumes that employees always work for their master cost center and that the receiver of an activity is not debited with the personnel costs. This is the standard scenario if you do not implement SAP Payroll (PY).

If you do use SAP Payroll , you should not use this scenario in the following cases:

  • You want to debit the receiver object of an activity with the personnel costs

  • You want to perform activity allocation

  • The sender cost center is not the employee’s master cost center

This would cause an imbalance in cost accounting, since the sender cost center would be credited with the entered hours and the master cost center debited with the personnel costs.

Prerequisites

Employees who enter their working times using a data entry profile specifying their cost center must always work for the same master cost center(s), as specified in the Organizational Assignment (0001) or Cost Distribution (0027) infotypes.

Process flow

  1. You enter an activity allocation or confirmation in the time sheet.

  2. In Controlling, the activity allocation credits the sender cost center and debits the receiver cost center.

  3. If an attendance, absence or wage type is entered at the same time, the system writes the working time information to the Attendances (2002), Absences (2001), or EE Remuneration Info infotype (2010) in HR.

  4. The Payroll component determines the personnel costs for the times.

  5. In Controlling, the employee’s master cost center is debited according to what was specified in the Organizational Assignment (0001) or Cost Distribution (0027) infotypes.