New Developments and Features in Overhead
The following offers an overview of important changes in the
Overhead Cost Controlling component (CO-OM) in Release 4.0A.
Activity Based Costing (CO-OM-ABC):
You can allocate activity quantities of cost centers via
activity types to business processes. You can then allocate process
quantities to other business processes or cost objects. Valuation
of activity and process quantites uses activity and process
You can integrate Activity Based Costing in the operative value
flow of the Controlling component (CO). Production-related overhead
processes flow to product production costs relevant to valuation;
other processes allocate to the Profitability Analysis component
The process template supports the link to product costing. It
valuates the quantity-based usage of business processes by the
costing objects, on the basis of the process prices. The template
serves as a quantity framework for overhead processes in the same
manner as a routing.
You can define custom formulas in the process template for
online process and quantity determination. You can use a template
in multiple scenarios, meaning you need not redefine it for each
Along with linking the process template to a costing object,
you can also link directly to a business process. To do so, you
save a template in the business process master data, providing the
process with a detailed breakdown of a higher process into
subprocesses and tasks. You can link further subprocesses with a
template to create as many hierarchy levels in a process structure
authorizations organized by responsibility area allow
assignments based on the standard hierarchy.
A new archiving
object allows you to store the Controlling line items for all
The master data for cost centers, business processes, and
appears in a new user interface using tabs.
aid for manual cost center planning allows you to copy
actual data posted on a cost center to planning.
for orders and projects now support multiple currencies.
You can revaluate
activities in measures such as internal orders, production orders,