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CASE STUDY

Controlling Case Study

Cost Center Accounting (CO-CCA)

This case study explains an integrated cost center accounting process in detail and thus fosters a thorough understanding of each process step and underlying SAP functionality.

Product

SAP ERP G.B.I.

Release 6.0

MOTIVATION

The data entry requirements in the controlling exercises (CO 1

thorough CO 4) were minimized because much of the data was stored in the SAP system. This stored data, known as master data, simplifies the processing of business transactions.

In this case study, costs of GBI’s cafeteria are assessed and allocated to organizational units that use its services.

In order to allocate costs, cost centers will be created and output costs will be planned.

PREREQUISITES

Before you use this case study, you should be familiar with navigation in the SAP system.

In order to successfully work through this case study, it is not necessary to have finished the CO exercises (CO 1 through CO 4). However, it is recommended.

Level

Undergraduate Graduate Beginner

Focus

Controlling

Cost Center Accounting

NOTES

This case study uses the Global Bike Inc. (G.B.I.) data set, which has

exclusively been created for SAP UA global curricula.

Author

Steve Tracy Bret Wagner Stefan Weidner

Version

2.11

? SAP AG

Process Overview

CASE STUDY

Learning Objective Understand and perform a cost center accounting process. Time 105 min

Scenario In order to perform the cost center accounting you will take on different roles within the GBI company, e.g. cost accountant or chief accountant. You will be working in the Controlling (CO) department.

Employees involved Jermain Kumins (Production Data Administrator)

Jamie Shamblin (Cost Accountant) Shuyuan Chen (Chief Accountant)

Process description

To assess and allocate costs associated with the cafeteria cost centers, cost elements and activity types are created first. You will then plan the activity outputs, the primary cost inputs and the internal activity inputs.

After reviewing your planning you create and execute an assessment cycle and display its results.

Finally, you will calculate the prices of the activity types.

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Create Cost Center

CASE STUDY

Task Create three cost centers.

Short Description Create cost center for canteen, maintenance and assembly. Name (Position) Jamie Shamblin (Cost Accountant)

A cost center represents an organizational unit within a controlling area and specifies a uniquely definable instance where costs are incurred. This definition can be based on functions, settlement specific, geography, or cost responsibility.

To create a new cost center, follow the menu path:

Accounting ? Controlling ? Cost Center Accounting ? Master Data ? Cost Center ? Individual Processing ? Create

Time 10 min

Menu path

Note: If the system prompts you to enter the relevant controlling area, enter NA00. Press ENTER to confirm.

On the following screen enter CC-CA### (replace ### with your number, e.g. 012) as cost center number. The cost center should be valid from 01/01 of the current fiscal year. Now, press ENTER or click

to confirm.

Canteen ### Your name

H N1200

*, USD

NA00

CC-CA###

01/01 of current year

Enter Canteen ### as the cost center name and enter your name for the person responsible. Select cost center category Service cost center H and assign the cost center to hierarchy area Internal services N1200. In

addition, choose business area Bikes via the F4-Help and currency USD. Compare your entries with the screen shown below.

? SAP AG

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