Entering content frameComponent documentation Master Data in the Activity-Based Costing Component Locate the document in its SAP Library structure


Master data determines the underlying structure of the R/3 System and undergoes minor changes, if any, in an active system for ongoing settlement periods.


You can use the relationships between business processes to mirror the flows and allocation structure of your organization on a process-oriented basis. These structures, as a rule, remain constant over long periods. Based on the business process structure, you can carry out business process planning and create period-based reports for business processes and areas, to be used by the responsible manager for analysis. You can use these reports to locate unprofitable areas and mistakes in planning for the individual business processes. In order to be able to compare results, you should not change the master data they are based upon.


You generally maintain master data once before activating the Activity-Based Costing component (CO-OM-ABC). You can enter master data manually, or you can use interface programs to transfer data from non-SAP systems.


The master data for Activity-Based Costing is stored in master data tables.



When you transport master data (between clients, for example), you must use additional master data tables not described in this section.



The concept of the SAP System distinguishes between:


Transaction Data

Transaction data is the information based on business transactions that the current SAP System continually accepts or changes during processing.

Transaction data for the Activity-Based Costing component (CO-OM-ABC) is found in line item and totals tables where you can access the information as part of business process analysis and line item reports.

Line item tables receive the results of the following individual posting transactions:


The financial accounting bookings are saved in the FI component and the line item booking tables of the CO component, generating redundancies. However, this is necessary due to the different evaluations in both areas. Financial Accounting component evaluations are based on the connections between documents, whereas Controlling component evaluations differentiate between primary and secondary costs.


Actual postings generally update line items; updates are optional in plan.

For more information, see Line Items and Integrated Planning

Total tables receive the totals of all line items by cost element and serve as a summarization of the line item tables.



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