====== SAP - S/4HANA Modules - Financials - Cost Center (CO-OM-CCA) ======

Cost Center Accounting is used for controlling purposes within your organization.

  * The costs incurred by your organization should be transparent.
    * This enables you to check the profitability of individual functional areas and provide decision-making data for management.
    * This requires that all costs be assigned according to their source. However, source-related assignment is especially difficult for overhead costs.
  * Cost Center Accounting lets you analyze the overhead costs according to where they were incurred within the organization.

Depending on the level of decision-making powers assigned to the manager of an organizational unit, you can distinguish between various types of responsibility areas within an organization:

| Cost center | Recording costs with reference to plan values |
| Profit centers | Calculating operating results |
| Investment centers | Calculating Return On Investment In the SAP system you can create an investment center in the Profit Center Accounting component (EC-PCA). You do this by assigning balance sheet items to a profit center. |

Dividing an organization into cost centers allows you to follow several goals, depending on the cost accounting method.

  * Assigning costs to cost centers lets you determine where costs are incurred within the organization. 
  * If you plan costs at cost center level, you can check cost efficiency at the point where costs are incurred. 
  * If you want to assign overhead costs accurately to individual products, services, or market segments, you need to further allocate the costs to those cost centers directly involved in the creation of the products or services. From these cost centers you can then use different methods to assign the activities and costs to the relevant

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**Masterdata **   \\

^Table^Description^Comments^
|CSKS|Cost Center Master Data|In Logical Database CEK CIK CPK CRK.|
|CSKT|Cost Center Texts|In Logical Database CRK.|
|CSLA|Activity master| |
|CSLT|Activity type texts| |
|CSSL|Cost Center/Activity Type|In Logical Database CEK CIK CPK CRK.|
|SETHEADER|Set Header and Directory|Set Class (SETCLASS)=0101 for Cost Center Group|
|SETLEAF|Values in Sets|Set Class (SETCLASS)=0101 for Cost Center Group|
|SETNODE|Lower-level sets in sets|Set Class (SETCLASS)=0101 for Cost Center Group|
|T811C|Allocation-Cycles| |

\\ **Transactional Data **   Objectnumber (OBJNR)=KS* for Cost Centers\\

^Table^Description^Comments^
|COBK|CO Object: Document Header| |
|COEP|CO Object: Line Items (by Period)|S/4: Actual data (WRTTP = 04 for actual data and WRTTP = 11 for statistical actual) are stored in table ACDOCA. $All other values still stored in table COEP.|
|COSB|CO Object: Total Variances/Results Analyses| |
|COSS|CO Object: Cost Totals for Internal Postings| |
|COST|CO Object: Price Totals| |

\\ **New Finance tables in S/4 for Transactional Data  **   \\

^Table^Description^Comments^
|ACDOCA|Universal Journal Entry Line Items| |
|ACDOCC|Consolidation Journal| |
|ACDOCP|Plan Data Line Items| |

\\ **Periodic tables **   \\

^Table^Description^Comments^
|KAPS|CO Period Locks| |

\\ **Enterprise Structure **   Part of the Customizing\\

^Table^Description^Comments^
|TKA01|Controlling Areas| |