Definition of Multiple Overhead Structures for One Controlling Area
Use
As a rule, you can assign only one Overhead Structure to each Controlling Area . In practice, Accrual Calculations are required for different areas, and these must be supported by different overhead structures. In the Cost Center Accounting component (CO-OM-CCA), you can set up multiple substructures within a main overhead structure.
Subordinate Overhead Structures
From Level |
To Level |
Allocations |
|||
010 |
Labor costs |
200.000 |
|||
020 |
Vacation bonus 10% on top of labor costs |
20.000 |
010 |
010 |
To accrual object "Non-wage labor costs" |
030 |
Holiday bonus 10% on top of labor costs |
20.000 |
010 |
010 |
To accrual object "Non-wage labor costs" |
040 |
Annual bonus 5% on top of labor costs |
10.000 |
010 |
010 |
To accrual object "Non-wage labor costs" |
110 |
Motor pool costs |
100.000 |
|||
120 |
Motor pool insurance (60% on top of motor pool costs) |
60.000 |
110 |
110 |
To accrual object "Incidental motor pool costs" |
130 |
Motor pool repair costs (40% on top of motor pool costs) |
40.000 |
110 |
110 |
To accrual object "Incidental motor pool costs" |
Accrual of non-wage labor costs is calculated in rows 010 to 040; The vacation and holiday bonuses are assigned to a common accrual object, and the annual bonus to a different object.
Accrual of insurance and repair costs are calculated for the company's motor pool in rows 110 to 130, and the accrual is also posted to a separate credit object.