SAP S/4 HANA新变化-CO成本要素

COST ELEMENTS

Cost elements become part of the chart of accounts. They are maintained in GL account master data. There is no separate cost element master data maintenance.成本要素整合成为财务科目，按照科目主数据进行维护。成本要素主数据不再存在。

Account master record includes new field for cost element category which classifies GL accounts into the following types:

在总账科目维护界面就能够设置相应的成本要素

• Balance Sheet Account - Account that is posted from business transactions. The balance of a balance sheet account is carried forward at fiscal year-end.
• Nonoperating Expense or Income - Income statement account that records expenses or gains from activities that are not part of the main purpose of the company, such as gains realized from financial investments by a manufacturing company.
• Primary Costs or Revenue - Income statement account that functions as a cost element for primary costs or revenue. Primary costs reflect operating expenses such as payroll, selling expenses, or administration costs.
• Secondary Costs - Income statement account that functions as a cost element for secondary costs. Secondary costs result from value flows within the organization, such as internal activity cost allocations, overhead allocations, and settlement transactions.

Accordingly GL accounts have now attributed on three levels:

• Chart of accounts area - Contains the data that is valid for all company codes, such as the account number.
• Company-code-specific area - Contains data that may vary from one company code to another, such as the currency.
• Controlling-area-specific area - Contains data that may vary from one controlling area to another, such as the cost element category. Only needed for accounts of the type Primary Costs or Revenue and Secondary Costs.

Default account assignments for cost elememts can be set in transaction OKB9 rather than in the cost element master. Field status groups can remain unchanged.

原来在ECC中成本要素主数据中维护的“缺省科目分配”，改在OKB9中做，如下图：

Excisting GL accounts and cost elements are migrated into new data model automatically by a separate step within the migration process. The migration adds the new GL account category and creates for the secondary cost elements the required entries in the chart of accounts.

Implications: Customer roles (menus and authorizations) need to be adjusted. To maintain primary and secondary cost elements you will need authorization for both G/L accounts and cost elements.

To allow postings in specific periods ensure that postings are allowed for the appropriate accounts in GL and in parallel for the appropriate CO business transactions (transaction OKP1).

Business Process related information

The universal journal contains one field account that covers both G/L accounts and cost elements.

The account master offers new account types for primary costs/revenues and secondary costs.

G/L accounts of account type primary costs/revenues require a CO account assignment (cost centers, account, project, CO-PA characteristic).

G/L accounts of account type secondary costs will be updated during direct activity allocation, assessment, distribution, settlement, and so on.

New reports such as the trial balance will display all postings (primary and secondary) by account. Classic reports will display cost elements via compatibility views. Customizing settings such as costing sheets, cost component structures, settlement profiles, allocations, and so on will continue to display cost elements.

All journal entries are recorded under G/L accounts, including primary costs (wages, salaries, depreciation, raw materials, and so on) and secondary costs (direct and indirect activity allocations, settlement, and so on). Cost element groups are still available to group accounts of type primary or secondary cost element for selection and reporting.