Account Assignment of Controlling Objects (SAP Library

Account Assignment of Controlling Objects

Use

For postings in external accounting that use a cost element as the account, you need to use a special account assignment logic. This enables the SAP R/3 System to ensure that data is reconcilable with all the relevant application components. These rules for the account assignment logic always apply for postings in internal accounting (Controlling).

Account assignment distinguishes between true and statistical Controlling objects.

True Controlling Objects

Cost centers (for account assignment of costs)

Orders (true)

Projects (true)

Networks

Make-to-order sales orders

Cost objects

Profitability segments

Real estate objects

Business Processes

You can use true Controlling objects as senders or receivers.

Statistical Controlling Objects

Cost centers (for account assignment of revenues)

Cost centers, if a true account assignment object already exists

Statistical internal orders

Statistical projects

Profit centers

Note

You can indicate internal orders and projects in each master record as statistical.

You can also specify Statistical Controlling objects as account assignment objects in addition to true Controlling objects. You cannot allocate costs on statistical Controlling objects to other objects. Account assignments are for information purposes only. You can make statistical assignments to any number of Controlling objects.

Features

Note the following rules for account assignments:

You need to specify a true Controlling object in each posting row

You cannot assign to a statistical project without specifying a true Controlling object.

In each posting row, you can specify up to three more statistical Controlling objects, as well as the true Controlling object.

You can make a true assignment of costs to a cost center and to a statistical order and a statistical project.

You cannot assign to more than Controlling object of the same type in one posting row.

You cannot make a posting to a true order and a true project.

Note

The only exception to this rule is that you can assign to a cost center and one other true Controlling object. In this case, the posting is true for the additional Controlling object and statistical for the cost center.

You cannot specify the same Controlling object as being true and statistical in the same posting row.

You cannot post to an order and a statistical order in the same posting row.

You can only make postings to profit centers in addition to true Controlling objects.

This means that costs and revenues are only posted statistically to profit centers. Profit centers are derived from true Controlling objects.

When you enter a profit center, this must match up with the profit center that is assigned from the Controlling object.

You need to create P&L accounts as a cost element if you wish to post to them and a Controlling object.

You can make true revenue postings to the following:

A profitability segment
A make-to-order sales order
A project with revenues
An order with revenues
A real estate object

You can only post revenues statistically to cost centers and profit centers.

If you specify a cost center or a profit center for a revenue posting, the system treats the object as a statistical Controlling object. This means that you must also specify a true Controlling object to which the revenues are posted.

The SAP R/3 System can automatically derive such an object if account-based Profitability Analysis is not active. The system logs the posting under the "Reconciliation object" object type. The reconciliation object is a summarized profitability segment with the characteristics Company code, Business area, Plant, and Profit center.

The system also updates a reconciliation object by cost element for postings to a profitability segment with costing-based Profitability Analysis.

The system does not post to reconciliation objects if you specify an additional Controlling object on which true revenue postings can be made.

Note

If you use account-based Profitability Analysis, you cannot assign revenue postings only to cost centers or profit centers. In this case, you need to save a fixed account assignment for each revenue type during automatic account assignment. For more information, see the Implementation Guide (IMG) for Cost Center Accounting under Actual Postings ® Manual Actual Postings ® Maintaining automatic account assignments.

See also:

Examples: Account Assignment Logic