成本中心会计(英文标识)图文并茂

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1、实用TheCOSystemconsistsofthefollowingmodules:-CO-CCA-costcenteraccounting-CO-ABC-activity-basedcosting-CO-OPA-orderandprojectaccounting-CO-PC-productcosting-CO-PA-profitabilityanalysis-CO-PCA-profitcenteraccounting-CO-BPC-businessplanningandcontrolTheCOSystemdifferentiatesbetweenthefo

2、llowingcostaccountingmethods:costelementaccountingoverheadcostcontroldirectcostcontrol文档实用profitabilityanalysisCostelementaccountingdifferentiatesthecostsaccordingtoorigin.Additionalinformationisdisplayedintheaccountassignmentobjects.nDifferenttypesofcostaccountingcanbeusedwiththeSA

3、Pcostcenteraccountingsystem.Eachmethodallowsspecificfunctionsandinterpretationsandmustbedefinedbyeachindividualorganization.TheSAPcostaccountingsystemcanbeusedfordocumentingtheincurredcoststhroughtopreparingmanagementdecisions.Withinyourorganizationyoucancombineanyoftheindividualmet

4、hods.文档实用Thefunctionsofcostcenteraccountingndocumentationncontrolandnplanningcanbesetuptosuityourcompany'sparticularrequirements.Youdefinethemasterdataforcostplanningandallocationaccordingtothelevelofdetailyourequire.Themodulealsoincludesreconciledreportingandanalysesofdifferentvari

5、ances.文档实用nAimsoftheorganizationalstructuresinR/3:•Flexibilitytoreproducecomplexcompanystructures.•Adaptabilitytotakechangesinthecompanystructureintoaccount.•Separationoflogistics(purchasing,sales),managerialaccountingandfinancialaccounting.文档实用nTheenterpriseisreproducedfromafinanci

6、alaccountingperspectiveusingthecompanycodeandthebusinessarea,andfromacostaccountingperspectiveusingthecontrollingarea,operatingconcernandprofitcenters.nThecontrollingareastructuresanenterprisefromacostaccountingperspective.Thecompanycodeistheindependentlybalancingunitoffinancialacco

7、unting.Thiscanbeidenticaltothecontrollingarea.nTheoperatingconcernisanorganizationalunitusedtoclassifycompanysales.Profitcenteraccountingsubdividesanenterpriseintounitsofprofitability.文档实用nTheorganizationalunitscannotbeseeninisolation,butmustbecombinedmeaningfullywhentheSystemisinst

8、alled.nItispossible