CO OM Master Data

SAP CO OM
MD: Cost Element vs GL Account
Financial Controlling
Accounting
•Cost Centre Accounting

Chart of Accounts
Balance •Internal Orders A
Sheet •Product Costing co ll pr
st im
Inc lin lem ary
e
•Profitability Analysis
Accounts
om ked en
e S t o ts
Ac
Adjustment co tatem
ce Accounts un
n
ala t ts ent
B
No Shee ts in

Cost Elements
o u n lin g Income Primary
c l
Ac ntro Statement Cost
Co Accounts Elements
d ary
o n n ts
c
•General Ledger
Secondary o Se leme l
•Accounts Payable N t E ncia
s
•Accounts Receivable Cost Co Fina nting
•Fixed Assets Elements I n ou
c
•Treasury Ac
MD: Cost Centre

Description
 Organizational unit within a controlling area that represents a defined location of
cost incurrence. The definition can be based on:
 Functional requirements
 Allocation criteria
 Physical location
 Responsibility for costs
 Defines the smallest area of responsibility within the company that causes and
influences costs; the lowest level to which you can meaningfully assign direct and
indirect costs
MD Cost Centre Standard Hierarchy
Enterprise Company Functional Area Cost Center
A group xx01 - Production 9101000 – Production Common
A Ltd
Standard xx02 - Maintenance 9101011 – EG- 1 Plant
9100
Hierarchy xx03 - Utilities
xx04 – Engineering & Projects
xx05 – Quality Assurance
A1 Ltd
xx06 – Production Planning
9200
xx07 – Production Handling
xx08 –Warehousing & Storage

A11 Ltd xx09 –Executive Office

9300 xx10 - Finance 9110000 – Finance
xx11 – Human Resources 9111000 – Human Resources

s xx12 – Information Technology 9111001 – Housing Services

o de
N A111 Ltd xx13 - Purchasing 9111002 – Training Centre
9400 xx14 – General Services
xx15 – Safety & Security
ects
xx16 – Sales & Marketing bj
stO
xx17 – Research & Technology Co
xx18 – Company General