Express thanks for the free SAP Scene information by Paypal Donation or by donating to  charity and letting me know your comments!

SAP Scene

 

In Association with Amazon.com
Express thanks for SAP Scene information - buy your next SAP book through our SAP Books page

Home Up Minimum Configuration SBU Balance Sheet Profit Reporting Statistical vs Real Period a/c vs COS Did you know? CO-PA

Implementing Sap With an Asap...

 

 

Statistical versus "Real" CO account assignments

Why does SAP talk about statistical assignments in CO - why are these different from real Cost Accounting assignments ?

The reason is to facilitate reconciliation between FI and CO. The sum of all 'real' assignments in CO should add up to the sum of all expense and revenue postings (where cost/revenue elements have been created for the GL account of course) in FI.   A normal expense invoice posting to expense accounts / cost elements will be a 'real' posting. If the system is displaying an error message insisting on a 'cost accounting assignment' and you think you have entered one, then possibly you have specified a statistical assignment. A common error is in thinking that the business area will do - Business areas are FI elements not CO elements.

Note that the word 'statistical' occurs in a number of different contexts which can be confusing. We are not talking about key figures here.

So how do 'statistical' postings come about?  Strictly speaking the whole document is not 'statistical' but one or several of the cost accounting assignments on a line item may be statistical.  SAP have defined a number of 'rules' which determine what is statistical and what is not.  Briefly these are as follows:

All Profit Centre assignments are statistical EC-PCA is defined as statistical, therefore if posting to a revenue element, the system will insist on a real cost accounting assignment even if profit centre is specified.  A cost centre will not do, since revenue elements are statistical in cost centres.  The system will accept the following as 'real' : CO-PA profitability segment, sales order, customer project or a revenue bearing order.
An assignment to a statistical internal order will be 'statistical' - sounds obvious doesn't it! The system will continue to demand a cost accounting assignment until a non-statistical assignment is made.  For example a cost centre as well as the statistical order.
Revenue elements assigned to cost centres will always be statistical 'Revenue' when defined to the system by setting up a revenue element is always statistical in a cost centre.  If however you have setup your revenue accounts as primary cost elements then the assignment will be 'real'.
Specifying multiple 'real' cost accounting assignments If you assign to more than one 'real' account assignment objects (usually only allowed where one is a cost centre), then one of them will be made statistical - the cost centre

The CO cost and revenue element module is where you find the reconciliation ledger.   There are some standard reports that will list by 'object type' (cost centre, order etc) the CO postings (real assignments) against the FI postings for a cost element.

Any differences should be due to the use of CO reposts, or distributions, or late setup of cost elements once postings have been made to a GL expense account.

 

 


Back Home Next

www.sapscene.com
 
Copyright 2005.  The information on these pages may not be reproduced, republished or mirrored on another web page or website.