Purpose

The central function of Single Transaction Costing is to allocate costs and services to single transactions or single positions based on source.

Here the term single transaction costing is used for both single transaction costing and single position costing.

Integration

Bank Controlling divides into two sub-systems:

Single transaction costing/single position costingfor costing bank transactions or positions

Bank profitability analysisfor presenting single transaction/security position costing results in summarized form, and supplementing them with actual data from the reporting period

In single transaction costing, costing components are calculated. These components are determined by a costing rule you have assigned to the components, and for which you have set the values. Within Bank Profitability Analysis, these costing components are then summarized into a freely-definable contribution margin schema.

In this way, Bank Profitability Analysis is built up around Single Transaction Costing.

Features

Various motives may underlie the emergence of single transactions and the determination of single positions. IS-B differentiates between the following transaction types, depending on whether the initiator of the transaction is the bank or a customer:

Customer transactions

The NIM contribution is the central revenue component for customer transactions.

Own-account transactions

The trading terms contribution and the trading income contribution are the central revenue components for own-account transactions.

With customer transactions, the initiative leading to the transaction is usually made by the customer. With own-account transactions, the initiative is usually made by the bank itself. We can therefore classify the resulting transactions and positions as follows:

Single transactions from customer transactions

Single transactions from own-account trading

Single positions from customer transactions

Single positions from own-account trading

Differentiation according to transaction types is used in defining the fixed procedures in Customizing ( SAP Banking → Strategic Enterprise Management → Profitability Analysis → Single Transaction Costing → Costing → Costing Rule → Create Fixed Procedures ). Based on the transaction type, you are offered different parameter settings and therefore different procedures for calculating transaction-type -specific base values and costing components.

The transaction types have a subordinate role within the application.