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Cost Center Accounting (CO-OM-CCA) determines the type and amount of costs incurred at the individual cost centers. Products and/or orders are debited with these costs according to the activities used relative to the cost centers.

In costing with quantity structure, the cost center is taken into account for costing purposes via the work center. For further information, see the following:

In unit costing (that is, costing without a quantity structure, and Reference and Simulation Costing), you enter the cost center or work center manually in the list screen. For more information, see List Screen of the Unit Cost Estimate and Overhead Costs in Base Object Costing.


The cost center is the organizational unit where costs are incurred. A work center specifies one cost center only.

For each cost center, the following are planned:

For costing, the valuation date of the cost estimate must correspond to the validity period of the cost center.

To check the master data for the cost center, choose Accounting ® Controlling ® Cost centers ® Master data ® Cost center ® Individual processing ® Display.

The activity of the cost center is expressed in activity types. You specify in the work center the activity types used to manufacture the product. You use activity type planning in Cost Center Accounting to assign activity types to cost centers.

Activities are valuated using activity prices, which are either set by you according to policy or are calculated by the system using cost planning in the form of iterative activity price calculation. 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.

Actual costs are entered for each cost center. You can calculate actual activity prices for the individual activity types and use these values in costing to valuate the activities.

The following are relevant for costing:

The activity category determines whether the activity type is taken into account in costing.

The activity type must be assigned to a secondary cost element, so that the costs for this activity type can be included in costing under this cost element. This cost element must have cost element type 43 (internal activity allocation).

The valuation date of the cost estimate must fall within the validity period of the cost element.

To check the master data for the activity type, choose Accounting ® Controlling ® Cost centers ® Master data ® Activity type ® Individual processing ® Display.

See also:

For more information, see Cost Center Accounting in the following sections of the SAP Library:

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