Posting to Fixed Cost Centers

Use

In certain situations it is useful to post particular cost accounting wage types to fixed cost centers or to orders, instead of to the employee’s master cost center or to another specified cost assignment. This is known as Posting to a Fixed Cost Center or Posting to Fixed Orders or Standard Orders.

Posting to a fixed cost center is usually necessary if directly assigning costs to an employee’s master cost center would be incorrect from the cost accounting point of view. By posting to a fixed cost center or to a standard order, the Controlling (CO) department receives the costs in a summarized form, separate from the amounts assigned directly. Repostings can then be performed within Controlling , according to other criteria, for example, the number of employees or total remuneration.

Example Example

End of the example.

Decrease in expenses to the Canteen cost center
The employer’s contribution to social insurance and capital formation payments
Flat-rate taxes paid by the employer
Vacation bonus with accrual calculation in Controlling
Holiday bonus with accrual calculation in Controlling

Prerequisites

You have set up posting to fixed cost centers in Payroll Customizing (under Start of the navigation path Reporting for Posting Payroll Results to Accounting Next navigation step Activities in the AC System Set Up Fixed Cost Postings End of the navigation path ).