SOP CO模块 COST CENTER操作手册

GROUP Drafted by: G MONNERIE Operating procedure C O N T E N T S1.MAIN LINES (2)1.1C ONCEPT OF A COST CENTER: (2)1.2C ONCEPT OF A COST CENTER HIERARCHY (2)1.3C ODING (2)1.4A SSIGNMENT RULES (2)2.SAP COST CENTER STRUCTURE : (3)3.ACCESS VIA SAP (4)4.REPORT BY COST CENTER (5)GROUP Drafted by: G MONNERIE Operating procedure1. Main lines1.1 Concept of a cost center:Two types of Cost centers exist for the PlantCost centers bearing mass costs such as wages for IL and managed as additional costs. These costs met by these cost centers will be distributed according to keys depending onproduct/Process pairs."Operational" cost centers bearing hourly rates, directly relating to activity and therefore to a transfer of DL time or Production means1.2 Concept of a cost center hierarchyCost centers must be structured as per the concept of hierarchical responsibility. Only costsrelating to one single person in charge, identified in the hierarchical structure for the Plant, may be assigned to a cost center. The aim is to be able to transfer the monitoring of all costs for those in charge in question for the monitoring of their budgetary costs.Note: the costs of a person in charge will be an integral part of one of the CC for this same person in charge.Example: the Methods manager will be part of CC 3040 Method support with all or some of his/her personnel.1.3 CodingAll of these cost centers can be used to structure all components of product cost.Cost centers are coded with 8 characters:the 4 first characters refer to the entity (profit center) in which the cost centers are active.the last 4 characters refer to the actual cost center. These 4 characters are identical for all profit centers.1.4 Assignment rulesCost center 5699: corresponds to other margins for variable cost, i.e. all costs between turnover and the margin for variable cost.Cost center 5799: corresponds to other Gross margins on products sold, i.e. all costs between the Margin on variable cost and the Gross margin for products sold. Therefore, anyentry for cost center 5799 will be included in fixed production costs for the plant and will betransferred to Magnitude via ACT001.Cost center 5899: corresponds to financial and exceptional costs. These costs will be transferred to Magnitude via ACT099.People may only be assigned to one single cost center.GROUP Drafted by: G MONNERIE Operating procedure2. SAP Cost center structure :The CC to be created must be identical to those available in the general cost center hierarchy (Group hierarchy).Results in SAP:GROUP Drafted by: G MONNERIE Operating procedure3. Access via SAPAccess using menu: Accounting/Controlling / Cost center accounting/ Master data/ Standard hierarchyT T r r a a n n s s a a c c t t i i o o n n::O O K K E E N N N NCost center hierarchyC011 represents the cost center node for the Mecaprod profit centerC0113201 represents the Cost center for Mecaprod 50-89t pressesCoding:• 4 first characters assigned to reporting entity C011 (011 for the entity n°).• 4 last characters for standard cost center coding. Suffixes with "99" refer to "trash can" cost centers, which have no precise assignment to a responsibility structureAny modification/creation of a cost center must be requestedfrom the central controller.GROUP Drafted by: G MONNERIE Operating procedure4.Report by cost center4.1 REAL/BUDGET comparisonTCode Z Z C C O O R R E E P P C C C C o o r rSelect Cost Center browsing screen to find your costs centers, or find the useful group od cost center in hierarchy OKENNGROUP Drafted by: G MONNERIE Operating procedureFor example :Results screen:GROUP Drafted by: G MONNERIE Operating procedureTo navigate in hierarchy of cost center open screen with button , OKENN hierarchy is display, if you click on a group or a cost center, valuated screen is updating due to your selection.GROUP Drafted by: G MONNERIE Operating procedure5.Monthly evolution of expenses :Report Z C O R E P C C can manage evolution month by month of the expenses :Select page below :GROUP Drafted by: G MONNERIE Operating procedureNaviguate on several pages with : the display screen is not widen enough for 12 monthes, At the beginning, the first column is the yearly total.6.Management of currenciesIn the global menu Z C O R E P C C, sélect « Settings» puis « Options… »Sélect le « mode Expert »It activate the button for managing multi-currencies :Report is basically in Euro, this button allow to jump on other currency, but it is instant conversion at date :GROUP Drafted by: G MONNERIE Operating procedureSelect the appropriate type of rate.C o s t c e n t e r s Reference: MOP_CO001_Centres de coûts.doc Version: C Date: 01st July 2013 GROUPDrafted by: G MONNERIE Operating procedureFile: MOP_CO001_Cost Centers_En.docPage 11 / 117. Report by cost center and accounting policiesCf. MOP_CO038VersionDate, Author Description of modifications A01/2008, Gmon First issue B01.2012, Gmon With report ZCOREPCC C07.2013, Gmon Evolution currencies & monthly report。