About the Account Assignment Features Infotype (1008)
Infotype with which you can define account assignment features for organizational units and positions.
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It plays a role in the assignment of cost centers to objects.
You need cost center assignments if you plan to use the Personnel Cost Planning component.
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It allows you to enter default settings helpful for the Personnel Administration component.
This ensures more efficient integration between the Organizational Management and Personnel Administration components.
You can maintain this infotype using Infotype Maintenance , by creating infotype records one object at a time. Or, you can work in Simple Maintenance , where procedures are streamlined.
Cost Center Assignments
Using this infotype, you can specify cost center-related default settings for organizational units and positions. These default values ensure that the system suggests the correct cost center assignment for objects. You are advised to set default values in order to prevent incorrect data being entered on persons.
Cost centers are determined according to a combination of different pieces of information, including business areas, company codes, and so on. By setting defaults for these items, you narrow down the number of cost centers that can be assigned to an object.
The principle of inheritance applies to account assignment defaults. For example, the defaults set for an organizational unit are inherited by subordinate organizational units, as well as by positions assigned to the organizational units.
If you do not want to set up defaults using the Account Assignment infotype, you can enter a single default for all organizational units, in Customizing. Refer to the Personnel Management section of the Implementation Guide (IMG).
Personnel Administration Defaults
Using this infotype, you can assign personnel areas to organizational units or positions. Default values for payroll, authorizations and so on are controlled via personnel areas.
The inheritance principle applies to personnel areas. This means that employees automatically inherit personnel areas assigned to organizational units and positions, unless you specify otherwise.
This presents two advantages for Personnel Administration users:
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Faster assignment of personnel areas, since you do not have to do this separately for every employee.
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Fewer entry errors, as the system suggests the values to be inherited.
Entering personnel areas presents an additional advantage to customers who are installing the Organizational Management and Personnel Administration components together. Each personnel area is assigned a company code. Company codes are one of the factors used to determine cost centers. ( Personnel Administration may require cost center assignments so that payroll charges can be charged back).
This means if you specify a personnel area, it is not necessary to make any more entries in this infotype.
If enterprise organization is active in a controlling area, you can only maintain an organizational unit's cost center and company code assignments in Controlling. You can only assign a controlling area to one organizational unit.
The system saves these assignments in Account Assignment Features (infotype 1008) in the Controlling Area and Company Code attributes. However, you can maintain or overwrite the Business Area and Personnel Area attributes of this infotype in Organizational Management, even if enterprise organization is active.
If you implement the Controlling component, you can find more information in SAP Library under
Financials 
Controlling Controlling Methods Authorizations Enterprise Organization 
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If you implement the Personnel Management component, you can find more information in SAP Library under
Human Resources Personnel Management Compensation Managemenz Personnel Cost Planning .