Cost Center Accounting

Scenario Description

Cost Center Accounting (CO-OM-CCA) supports two distribution methods:

The standard hierarchy and all cost centers remain assigned to the central system and are maintained there. All postings in decentralized systems are forwarded to the central system.

The central system records cost center totals records. Only the central system can evaluate the data in the information system.

The central system is also responsible for planning and for allocations at period-end closing.

The standard hierarchy is assigned to the central system and is maintained there. It is distributed to all the decentral systems. Cost centers may be assigned to the central system as long as they are maintained there.

The decentralized systems record cost center totals records. Any system can evaluate the data in the information system. The summary data is sent to the central system so that information can be analyzed across all the systems.

Decentralized systems may also be responsible for planning and for allocations at period-end closing.

Distribution method 01 was the only method possible for distributed systems up to SAP R/3 Release 3.0F.

Process Flow

Distribution Method 01 (Centralized Cost Center Accounting)

The standard hierarchy is assigned to the central system (the logical system for the controlling area) and is maintained there. It is distributed to all the decentral systems. You cannot change the standard hierarchy in the decentralized systems. However, if the central system distributes alternative cost center groups, cost element groups, and activity type groups, you can change these in the decentralized systems.

The central system distributes the following data to the decentral systems:

You can enter only actual CO transaction data in the decentral systems. The decentral system automatically forwards the documents to the cost center's local system. The CO document in the central system retains as references the sending decentralized system and the CO document number from that system.

You may create cost center reports only in the central system because updated totals records for cost centers are only found here.

The central system is solely responsible for planning and for allocations at period-end closing.

Distribution Method 2 (Decentralized Cost Center Accounting)

The standard hierarchy is assigned to the central system (the logical system for the controlling area) and is maintained there. It is distributed to all the decentral systems. You cannot change the standard hierarchy in the decentralized systems. However, if the central system distributes alternative cost center groups, cost element groups, and activity type groups, you can change these in the decentralized systems.

Cost center master data maintenance occurs in the central system, as does the distribution to decentralized systems. Cost centers belong to a logical system in which the transaction data is stored (found in the local system of the cost center). The logical system is located either in the central system or in a decentralized system. The cost center master data stores the logical system as well.

The central system distributes the following information to decentralized systems:

The logical system of a cost center distributes the following master data to other systems:

You can enter decentralized CO documents in any system used for posting. The decentral system automatically forwards the documents to the cost center's local system. The CO document in the central system retains as references the sending decentralized system and the CO document number from that system. The local system also administers the totals records.

You can used decentralized systems to carry out planning and allocations at period-end closing for all cost centers of a logical system (meaning the local system) because the cost center transaction data is located in the decentralized systems.

In the same manner, you can use decentralized systems to create reports for cost centers assigned to the same logical system.

The totals records are sent from the decentral system to the central system. Reports by cost centers in the controlling area can be generated in the central system.

Table of Distributed System Functions

Data

Distribution

Method 1

Distribution

Method 2

Master data maintenance:

- Cost element

- Activity element

- Cost center

Central system

Central system

Standard hierarchy maintenance

Central system

Central system

Totals records administration

Central system

Cost center local system

Planning

Central system

Cost center local system

Period-end closing

Central system

Cost center local system

Posting with account assignment to cost center

Central/other
system

Central system/cost center local system/other system

Information system
(individual cost centers)

Central system

Cost center local system / central system

Information system
(global)

Central system

Central system

 

Distribution method 2 also supports centralized period-end closing, although taking this action results in a warning message. This can be disabled in Customizing. In Customizing for Controlling, choose Controlling: General ® Account Assignment Logic ® Change message control. Enter the message control KI and disable the message number 005. If you do not enter a user, the change applies to all users.

If centralized period-end closing should not be used in distribution method 2, you can change the warning message to an error message in the same way.

Prerequisites

To make the necessary Customizing settings, see the implementation guide under Cross-Application Components ® Distribution (ALE) ® Distribution Scenarios ® Accounting ® Set up "Cost Center Accounting" scenario.

Also, you must complete the implementation guide instructions in Cross-Application Components ® Distribution (ALE) ® Distribution Scenarios ® Master Data Maintenance ® Activate Change Pointers ® Activate change pointers for message types.

Activate the change pointer in the central system for the following message types:

COSMAS (Cost Centers), COELEM (Cost Elements), COAMAS (Activity Types), COGRP1 (Cost Center Groups), COCOKA (Control Data Object/Cost Element/Object), COACTV (Cost Center/Activity Type Prices)

Activate the change pointer in the central system for the following message types:

COSMAS (Cost Centers), COELEM (Cost Elements), COAMAS (Activity Types), COGRP1 (Cost Center Groups), COCOKA (Control Data Object/Cost Element/Object), COACTV (Cost Center/Activity Type Prices)

Activate the change pointer in the decentralized system(s) for the following message types:

COCOKA (Control Data Object/Cost Element/Object), COACTV (Cost Center/Activity Type Prices)

The entire standard hierarchy can be sent using change pointers and also at any time by sending it directly.

If the hierarchy assignment for a cost center is changed, the modified master data and modified hierarchy must be sent separately (message types COSMAS und COGRP1). The order they are sent in is irrelevant. They should, however, be sent closely in time to ensure that the changes are consistent when they arrive at the decentral system.

Change pointers are only written when the standard hierarchy is changed. They are not written if other cost center groups, cost element groups or activity type groups are changed.

If you want to distribute activity prices, in Customizing for Cost Center Accounting you have to activate the indicator Planning integration in the settings for the fiscal year. Choose Planning ® Basic Settings ® Version Maintenance.

If you want to work with a distribution scenario in the cost center accounting, specify the central system (logical system of the controlling area) in the basic data for the controlling area.

Otherwise specify the valid distribution method (01 or 02) in the basic data for the controlling area.

If you use distribution method 2, you must store a local system (the logical system) in the cost center basic data for all cost centers. You specify the local system of the cost center in master data of this cost center.

If you later change from method 01 to method 02, you must assign the logical systems of the controlling areas to the existing cost centers. You cannot change the assignment of a cost center to a different logical system.

Limitations in Comparison to Integrated Systems

As opposed to a fully integrated system, distributed systems have the following restrictions:

Model Display

Idocs to be Sent Using Distribution Method 01

IDoc
(Message Type)

Name

Central ® Decentral

Decentral ® Central

COSMAS

Cost centers

X

 

COELEM

Cost elements

X

 

COAMAS

Activity types

X

 

COGRP1

Cost Center Groups

X

 

COGRP2

Cost Element Groups

X

 

COGRP5

Activity Type Groups

X

 

COSFET

Request from Cost Centers

 

X

COAFET

Request from Activity Types

 

X

COCOKA

Control Data, Object/Cost Element

X

 

COACTV

Cost Center/Activity Type Prices

X

 

CODCMT

CO Document

 

X

 

Idocs to be Sent Using Distribution Method 2

IDoc
(Message Type)

Name

Central ®
Decentral

Decentral
® Central

Decentral
® Decentral

COSMAS

Cost centers

X

   

COELEM

Cost elements

X

   

COAMAS

Activity types

X

   

COGRP1

Cost Center Groups

X

   

COGRP2

Cost Element Groups

X

   

COGRP5

Activity Type Groups

X

   

COSFET

Request from Cost Centers

 

X

 

COAFET

Request from Activity Types

 

X

 

COTOTL

Totals Records

 

X

 

COCOKA

Control Data, Object/Cost Element

X

X

X

COACTV

Cost Center/Activity Type Prices

X

X

X

CODCMT

CO Document

X

X

X

 

Message types COSCOR (Cost Center (Kernel)) and COACOR (Activity Type (Kernel)) are obsolete; do not use them. In particular, never use them together with message types COSMAS (Cost Centers) and COAMAS (activity types).