Account Assignment of Controlling Objects 

Use

For postings in external accounting that use a cost element as the account, you need to use a special account assignment logic. This enables the system to ensure that data is reconcilable with all the relevant application components. These rules for the account assignment logic always apply for postings in internal accounting (Controlling).

Account assignment distinguishes between true and statistical Controlling objects.

True Controlling Objects

·        Cost centers (for account assignment of costs)

·        Orders (true)

·        Projects (true)

·        Networks

·        Make-to-order sales orders

·        Cost objects

·        Profitability segments

·        Real Estate Objects

·        Business Processes

You can use true Controlling objects as senders or receivers.

Statistical Controlling Objects

·        Cost centers (for account assignment of revenues)

·        Cost centers, if a true account assignment object already exists

·        Statistical Internal Orders

·        Statistical projects

·        Profit centers

You can indicate internal orders and projects in each master record as statistical.

You can also specify Statistical Controlling objects as account assignment objects in addition to true Controlling objects. You cannot allocate costs on statistical Controlling objects to other objects. Account assignments are for information purposes only. You can make statistical assignments to any number of Controlling objects.

Features

Note the following rules for account assignments:

·        You need to specify a true Controlling object in each posting item.

You cannot assign to a objects such as a statistical project without specifying a true Controlling object.

·        In each posting item, you can specify up to three statistical Controlling objects in addition to the true Controlling object.

For example, you can post costs to a cost center and also to a statistical order and a statistical project.

·        You cannot assign costs to more than Controlling object of the same type in one posting item.

For example, you cannot post to both a true order and a true project.

The only exception to this is that you can assign to a cost center and one other true Controlling object. In this case, the posting is true for the additional Controlling object and statistical for the cost center.

·        You cannot specify the same Controlling object as being true and statistical in the same posting item.

You cannot post to an order and a statistical order in the same posting item.

·        You can only make postings to profit centers in addition to true Controlling objects.

This means that costs and revenues are only posted statistically to profit centers. Profit centers are derived from true Controlling objects.

When you enter a profit center, it must match the profit center that is assigned from the Controlling object.

·        You need to create P&L accounts as a cost element if you wish to post to them and a Controlling object.

·        You can make true revenue postings to the following:

¡        A profitability segment

¡        A make-to-order sales order

¡        A project with revenues

¡        An order with revenues

¡        A real estate object

·        You can only post revenues statistically to cost centers and profit centers.

If you specify a cost center or a profit center for a revenue posting, the system treats the object as a statistical Controlling object. This means that you must also specify a true Controlling object to which the revenues are posted.

The system can automatically derive such an object if account-based profitability analysis is not active. The system logs the posting under the object type reconciliation object. The reconciliation object is a summarized profitability segment with the characteristics company code, business area, plant, and profit center.

The system also updates a reconciliation object by cost element for postings to a profitability segment with costing-based profitability analysis.

The system does not post to reconciliation objects if you specify an additional Controlling object on which true revenue postings can be made.

If you use account-based profitability analysis, you cannot assign revenue postings only to cost centers or profit centers. In this case, you need to save a fixed account assignment for each revenue type during automatic account assignment. For more information, see the Implementation Guide (IMG) under Controlling → Cost Center Accounting → Actual Postings → Manual Actual Postings → Maintain Automatic Account Assignment.

See also:

Examples: Account Assignment Logic