Costing can access the internal activities in Cost Center Accounting.

Internal activities are planned in Cost Center Accounting. The company is divided into cost centers. For each cost center you can plan the following:

• Which activities are performed in the cost center
• With which costs an object is debited when it uses the activities of the cost center

An activity type master record exists for each internal activity. This determines, among other things, under which secondary cost element the costs are updated.

Activities are valuated using activity prices that you either set as ‘policy’ prices, or that the system determines on the basis of an iterative activity price determination. Here, the planned costs of a cost center which are assigned to the activities are divided by the planned activity (or by capacity, depending on your system settings) to find iterative activity prices.

A number of plan versions are used in Cost Center Accounting. For the standard cost estimate, you must work with plan version zero. For inventory costing, you can choose another plan version.

Actual costs are entered for each cost center. You can calculate actual activity prices for the activities, and revaluate the object which used the activities of the cost center.

You can enter your own planned activity prices for activity-independent and activity-dependent activity input. The system uses this data to determine which costs are to be treated as fixed costs.