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

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