Cost Center Accounting (SAP Library - Cost Center Accounting)

Cost Center Accounting

Technical name: SAP_BW_CO_COST_CENTER

Topic Area

This topic area comprises all Business Warehouse reports for analyzing cost centers in Controlling/Cost Management.

Structure

Tasks in the Business Information Warehouse

There are two types of reports in Cost Center Accounting: Analysis reports and regular reports. While the tasks of a cost accountant include ongoing analysis of the company’s cost centers, the cost center manager is interested in periodic information on the particular cost center(s) for which he or she is responsible.

Depending on whether this person is responsible for one or more cost centers, they require detail or area reports.

The reports provide answers to questions such as the following:

Which cost centers experienced cost overruns or underruns?
What costs were incurred on the cost centers? What are the variances?

These questions can be answered by the following reports:

Regular reports showing costs and allocations on cost centers
Regular reports on activity quantities
Regular reports on prices

Additional task areas, particularly for employees in Controlling:

Analysis of the costs and allocations on cost centers
Analysis of the activity quantities
Price analysis

To accomplish these tasks, BW provides Business Content information in the form of workbooks. Each task corresponds to a cluster of one or more workbooks. The workbooks contain one or more queries that yield the relevant information.

For background information on the concept of roles, refer to Roles in Controlling.

The following workbooks are available for Cost Center Accounting tasks:

In the section Use in the relevant InfoCubes, also check whether the workbook can be used in your company:

Task	Workbook	InfoCube
1. Cost center: Cost and allocation reports Reports for each area Comparison of planned, actual and target costs for cost centers with different time frames Cost reports for current situation with projections for whole year TOP-N list of internal and external activities for cost centers	Cost Center (Range): Actual Costs – Situation Cost Center (Range): Target/Actual – Situation Cost Center (Range): Planning Cost Center (Range): Plan/Actual – Situation Cost Center (Range): Analysis of Ranking List of Actual Variances	0CCA_C11: CO-OM-CCA: Costs and Allocations
	Cost Center (Range): Analysis - Activity Types	0CCA_C02: CO-OM-CCA: Costs and Allocations (pre Activity Type)
2. Cost center: Activity quantities and prices Reports for each area Comparison of planned and actual quantities and prices for the activity types with different time frames Comparison of capacity, scheduled activity and plan output	Cost Center (Detail): Activity Type Price – Plan/Actual – Periods Cost Center (Detail): Activity Quantity – Plan/Actual – Periods Cost Center (Detail): Planning – Current Year/Compare Previous Year Cost Center (Detail): Planning – Current Year/Previous Year Cost Center (Detail): Analysis, Activity Type Price Cost Center (Detail): Analysis, Activity Type Price - Split Cost Center (Detail): Analysis - Activity Quantity - Plan/Actual Cost Center (Range): Analysis - Activity Quantity - Plan/Actual Cost Center (Range): Analysis - Activity Type Price	0CCA_C04: CO-OM-CCA: Activity Type Quantities and Prices
	Cost Center (Range): Analysis - Activity Types	0CCA_C02: CO-OM-CCA: Costs and Allocations (pre Activity Type)

Integration

Roles are also available for the following topic areas in Controlling:

Management: Cost Centers (Regular Reports)

Management: Plant Controlling (Regular Reports)

Activity-Based Costing

Internal Orders

Inventory Valuation

Product Cost Planning

Production Cost Management