22.11.

2010 Create Batch Input Session to Create Cost Elements 1

CElm Cat. Description

400000 1 Consumption, raw material 1

400001 1 Ext. procured material scrapped
400010 1 Consumption Raw Materials 2
400100 1 Purchase raw material 1
400200 1 Purchase raw material 2
400444 1 Consumption, chemicals for SCM550
400550 1 Consumption, raw material 2 for SCM550
400666 1 Consumption, office materials for SCM550
403000 1 Operating Supplies Consumed
403100 1 Purchase of operating supplies
404000 1 Spare parts
405000 1 Packaging materials consumption
405100 1 Packing material purchase
405200 1 Usage office supplies
405201 1 Usage office supplies
406000 1 Usage own materials
407000 1 Settlement assets under construction CO
410000 1 OEM products consumed
410001 1 OEM products scrapped
410200 1 Empties purchased
410300 1 Empties returned
413000 1 waste
415000 1 External procurement costs
416100 1 Electricity Base Fee
416101 1 Manufacturing Cost
416102 1 RM - Consumption Account for ACC
416200 1 Electricity Actual Usage
416300 1 Water
416302 1 Heating
416400 1 Gas
416500 1 Heating oil
417000 1 Purchased services
417100 1 Cleaning Costs
417101 1 Cleaning Costs
419000 1 Provision - loss of raw mat. & consmbles
420000 1 Direct labor costs
421000 1 Indirect labor costs
422000 3 Idle time pay
430000 1 External Services
431000 3 Overtime salaries
431100 3 Var. worktime
431200 3 Workplace bonus
431900 3 Holiday premium
432000 3 Downtime salaries
433000 3 Bonus
434000 3 Vacation bonus
435000 1 Annual Bonus
436000 1 Reimbursement from insurance
437000 1 Sales commission
438000 1 BU/NBU social insurance
439000 1 Pensions
439100 1 Child allowances
439200 1 Family allowances
440000 1 Legal social expenses
445000 3 Pension Scheme Contributions
446000 3 Employers Liability Insurance
447000 3 Employee Health Insurance
449000 1 Other personnel costs
449001 1 Excursions and study trips (s. acct. ass
451000 1 Building maintenance costs
452000 1 Machinery & equipment maintenance costs
453000 1 Maintenance costs target=actual
459000 1 Other maintenance costs
460000 1 Net worth tax
460100 1 Direct federal tax
460200 1 State tax
462000 1 Bill of exchange tax
463000 1 Trading capital tax
464000 1 Motor vehicle tax
464100 1 Office supplies
465000 1 Miscellaneous taxes
466000 4 Insurance expenses
470000 1 Occupancy costs
470100 1 Canteen equipment (s. acct.assgn. hndbk)
470101 1 Meals (s. acct. assgn. hndbk.)
470400 1 IS-RE Assessment-related costs
470410 1 IS-RE Apportionable operating costs
470420 1 IS-RE Apportionable operating costs
470498 1 IS-RE Credit remaining operating costs
470499 1 IS-RE Debit of assessment-related costs
470500 1 IS-RE Settlement of rent costs
470510 1 IS-RE Non-allocated settlement of rent
470520 1 IS-RE Rent unit settlement costs
470580 1 IS-RE Settlement of owner use costs
470590 1 IS-RE Break down DC operating costs
470700 1 IS-RE Accrue empty rental costs
470750 1 IS-RE Allocate empty rental costs
470800 1 IS-RE Rental administration costs
470850 1 RE Credit real estate service costs
470900 1 IS-RE Non-deductable pretax costs
470910 1 RE Expenses for non-deductible input tax
470950 1 IS-RE Settlement of non-deductable costs
470999 1 IS-RE Credit non-deductable pretax costs
471000 1 Machinery rental expenses
471100 1 Interim Account
472000 1 Postal costs
473000 1 Postage
473110 1 Telephone rental
473120 1 Telephone Usage
474100 1 Travel expenses - lump sum allowances
474210 1 Travel Expenses - Mileage
474220 1 Travel Expenses - Hotels
474230 1 Travel Expenses - Drive/Flight
474240 1 Other travel expenses
474250 1 Travel: Meals
474260 1 Travel costs: Paid documents
474280 1 Travel exp.: lump-sum taxes
474290 1 Travel costs, advance
474295 1 Travel costs, cash advance
474310 1 Per diem domestic tax free
474320 1 Per diem domestic taxable
474330 1 Per diem foreign tax free
474340 1 Per Diem Abroad Taxable
475000 1 Vehicle costs
475100 1 Official vehicles (s. acct.assgn. hndbk)
476000 1 Office supplies
476100 1 Data proc. material
476300 1 External Services
476400 1 Training Costs
476500 1 Miscellaneous administrative costs
476900 1 Miscellaneous costs
476901 1 Clothing (s. acct.assgn. hndbk.)
477000 1 Advertising and Sales costs
477001 1 Congresses, Seminars (s. acct.assgn. hn
477050 1 Instructor Fees
477055 1 Training Material
477100 1 Advertising items(s. acct.assgn. hndbk.)
477200 1 Business gifts (s. acct.assgn. hndbk.)
477300 1 Representation (s. acct.assgn. hndbk.)
477900 1 Sales commission (negotiation)
478000 1 Marketing Costs
479000 1 Bank Charges
479100 1 TR-TM other expense from financing
481000 1 Cost-accounting depreciation
481100 1 Minor assets - direct method
481200 1 Write-off of uncollectible receivables
482000 1 Taxbased depreciation
483000 1 Imputed interest
484000 1 Accrued risk
489000 4 Miscellaneous accruals
611000 43 Dir. Int. Act. Alloc. Setup production
613000 43 Dir. Int. Act. Alloc. Setup Auxilary
614000 43 Dir. Int. Act. Alloc. Internal Transport
615000 43 DAA REPAIR HOURS
616000 43 DAA INSPECTION
617000 43 DAA ENERGY
618000 43 DAA IT DEVELOPMENT
619000 43 DAA PRODUCTION
620000 43 Dir. Int. Act. Alloc. Machine Costs
621000 43 Dir. Internal Allocation for Engineering
623000 43 Dir. Int. Act. Alloc. Burn In
624000 43 Direct int. acty alloc. for QA check
625000 43 Dir. Int. Act. Alloc. Setup
650000 21 Order settlement
651000 21 Order Settlement - Material Costs
652000 21 Order Settlement - Internal Activities
652500 21 Project settlement, interest on assets
653000 21 Order settlement Quality Costs
655100 21 Overhead Surcharge - Raw Material
655110 21 Overhead Surcharge - Other Materials
655200 21 Overhead Surcharge - Personnel
655300 21 Administration overhead rate
800000 11 Sales revenues - domestic
800001 11 Domestic Revenues: Services
800002 11 Sales - Freight
800004 11 Sales revenues - domestic - finished goo
800200 11 Revenues: Example w/o further allocation
800997 11 Inventory changes (profit center)
800998 11 Internal transfers (profit center)
800999 11 Internal revenue (profit center)
801000 11 Foreign revenues: internally mfd goods
801001 11 Foreign revenues: services
801002 11 Foreign revenues: affiliates
 802000 11 Revenues withing group:in-house products
802001 11 Revenues withing group: services
802002 11 Revenues withing group: resale goods
804000 11 Tax Clearing Account - Used Parts
807000 11 Interest recd (posting w/o tax allowed)
808000 11 Sales revenues with cost centers
809000 11 Domestic Freight Revenues
809100 11 Foreign Freight Revenues
809200 11 Freight Revenues within Group
810000 11 Capitalized internal activities
811000 22 Capitalized internal activities
880000 12 Customer discounts
880010 12 Discounts loss (net procedure)
880099 12 Cash discounts
881000 12 Unauthorized deductions
881001 12 Customer sales deductions
883000 12 Discounts
884000 12 Rebates
884010 12 Rebate accruals
888000 12 Domestic sales deductions
888100 12 Foreign sales deductions
888200 12 Sales deductions within group
888900 12 IS-RE Lease deductions
889000 12 Other sales deductions
890000 1 Consumption of semifinished product
890001 1 Inventory change scrap own material
892000 1 Change in finished products inventory
893015 1 Cost of Goods Manufactured
894010 1 Inventory Change
894015 1 Inv. Changes: Sales of Trading Goods
894020 1 Changes in stock
894022 1 Inventory change: COS ext. products
894025 1 Inventory change - OEM
895000 22 Factory output of production orders

These cost elements are created by processing batch input session

10533064
in the controlling area 1000 for the validity period from
01.01.1994 To
31.12.9999 _________