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ID:36032254
大小:508.55 KB
页数:16页
时间:2019-05-01
《fico成本中心会计的主数据经典详细版》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、MasterDataInCostCenterAccountingControllingareaS02000S02200S02200ElectricityS02200WaterS02200GasElectricitycostsWatercostsEnergycostsS01000S04000S04200S04210S04220PrimarycostelementsInternalallocationswithsecondarycostelementsPrimarycostelementsDirec
2、tlaborcostsIndirectlaborcosts.....InternalallocationswithsecondarycostelementsMasterDataInCostCenterAccountingMASTERDATACostelementsCostcentersActivitytypesStatisticalratiosTRANSACTIONDATALineitemsTotalsrecordsEVALUATIONSReportingMasterDataInCost
3、CenterAccountingCOSTELEMENTS:WHICHcostsareincurredforwhat?PrimaryCoststhatoriginateoutsideofthecompanySecondaryCostsresultingfromtheexternalexchangeofactivitiesCOSTCENTERS:AreasofresponsibilityinthecompanythatcauseandinfluencecostsACTIVITYTYPES:Un
4、itsofmeasureforallocatingcostsofinternalactivitiesaccordingtousageSTAT.RATIOS:Allocationbasesfordistribution,assessmentandarithmeticformulae.TheChartOfAccounts0123Fixedassetsandlong-termcapital789Currentassetsandshort-termcapital4Neutralexpendit-ur
5、esandrevenuesMaterialassetsprimarycostelem.Transferpostingsoffinancialacctg.imputedcostsDistrib.56Second-arycostelem.Assess-mentStocksofsemi-finishedandfinishedproductsRevenues/Inventorychanges/internalservicesTransferpostingsfromfinancialacctgDistri
6、b.Clos-ingSecond-arycostelem.Directcostalloc.Ordersettlem.FinancialaccountingCostaccountsFinancialaccountingChartofaccountCostaccountingOverheadcostcontrolProfitcontrolPrimarycostelementsMaterialcostelementsPrimarycostelementsOverheadcostelem.Target=
7、actualcostelem.SecondarycostelementsAllocationcostelem.Assessmentcstelem.OverheadratesCostelementsforjobordersettlementsRevenueelementsRevenueAccountGeneralledgerSub-ledgeraccts(G/L)accountsInc.statem.acctsBal.sheetacctsMaterialacctsExpenseacctsAss
8、etacctsAccountsforindirectpostingAcctsreceivablee.g.reconcil-iationaccountA/PaccountsAccountspayableVendor1111$1,000$1,000RevenueacctsAccountsfordirectpostingSecurityande.g.bankacctloanaccountsTheCostElementEnterBasicscreenBasicdataBreak
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