Change in the procedure for settling a cost object hierarchy
Description
If you do not distribute the actual costs for the cost object hierarchy to the assigned orders, then with the old procedure
- all price differences for the orders are settled to a price difference account selected through material account determination for the material produced
- all price differences for the individual nodes of the hierarchy are setted to a price difference account that you must specify as the receiver in the settlement rule for each node
With the new procedure, settlement is carried out in two steps:
- Settlement rules are generated for all orders and all cost object IDs that are not flagged as the top of the hierarchy. These settlement rules specify the highest cost object ID as the receiver.
- A settlement rule is generated for the highest node that settles all price differences to a price difference account selected through the processing key PRK.
All settlement rules are generated by the system at the time of the first settlement if the cost object category allows settlement with the new procedure. This greatly reduces the maintenance effort for the cost object hierarchy.
The debiting of the highest cost object and the crediting of the cost object IDs and assigned orders is updated under a settlement cost element (internal cost element) that you must specify in the settlement structure.
The new procedure has the following benefits:
- In Financial Accounting, only one posting is generated to the price differences.
- The procedure for settlement is the same for the entire cost object hierarchy.
- No "wrong" price differences are settled for the assigned orders. With the old procedure, a shortage was settled for the assigned order. This was corrected by settling the surplus on the cost object hierarchy.
Change system parameters in customizing
With the cost object category, you determine whether settlement is carried out with the old or new procedure:
Define cost object categories for cost object hierarchies (repetitive
manufacturing)If you settle using the new procedure, you should also
- check the material accounts for the processing key PRK
- check the settlement cost element for the receiver type KTR (cost object) in the settlement structure