Process Flow: Decentralized Profit Center Accounting (SAP Library - ALE in Profit Center Accounting (EC-PCA-TL))

Process Flow: Decentralized Profit Center Accounting

Purpose

Decentralized Profit Center Accounting has the function of recording and analyzing profit center data if more than one system is being used for the different business processes. In addition to performing analyses after a rollup in the central controlling system, you can also do so decentrally in the master system of a profit center.

Process Flow

Master Data

It is possible to set up a separate system for master data maintenance. The profit center master data is distributed from this central master data maintenance system to the central controlling system and the decentralized systems.

Setting up a central master data maintenance system is optional. Responsibility for master data maintenance can also lie with the central controlling system. However, the information which follows is provided on the assumption that you have two central systems.

The following profit center master data is maintained in the central master data maintenance system and distributed from there to the local systems:

Profit centers
Profit center groups
Account groups

Profit centers are assigned to a logical system, in which all transaction data which affects each profit center is compiled. This logical system can either be a decentralized system or the central controlling system. This is called the master system of the profit center and is defined in the master data record for that profit center.
The standard hierarchy is assigned to the central master data maintenance system and all changes to it need to be made there. Then it is sent to all the local systems. You cannot change the standard hierarchy in the local systems. In contrast, profit center groups and account groups sent from one of the central systems can be changed in the local systems.

Transaction Data

Each document created in the local or central system is, as is usually the case, updated in the system as both a line item and a summary record in Profit Center Accounting. Document lines posted to a profit center with a different master system are automatically replicated in that profit center's master system. The EC-PCA line item created in the master system contains the original document number in the reference field. Totals records are likewise stored in the home system of the profit center. You can transfer balance sheet items at the end of the period before the rollup, either locally or centrally. Payables and receivables are an exception, however. They can only be transferred in the central controlling system.

When you transfer plan data from other applications, you do this in the system where that data was originally created. The data is then sent to all the affected systems, just like actual data. Profit centers can only be planned manually in their master system. The plan data from all the local systems is transferred to the central controlling system at the end of the period and can be analyzed and modified there.

You should normally carry out plan and actual allocations (assessment and distribution) after merging the data in the central controlling system. However, it is still possible to assess and distribute data in the decentralized systems.

The line items and totals records for a profit center can be analyzed in that profit center's master system. If you want to be able to run reports on all profit centers, you need to transfer the totals records from the various master systems to the central controlling system at the end of the period.

The central controlling system can also serve as the master system for profit centers. As a result, rollup of totals records also has to be started for the central controlling system.

This makes it possible to analyze reports on all the profit center data in the central controlling system.