Hello,
Look at this:
Primary Cost Element Categories
You can use the following cost element categories for primary cost
elements:
o 01: Primary costs / cost-reducing revenues
This cost element category can be debited for all primary postings,
for example, in Financial Accounting (FI) or in Materials Management
(MM).
Cost-reducing revenues are revenues that are to be handled in CO
similarly to overhead costs, and which reduce the prices of an
activity type or the costs to be assessed. This is the case, for
example, with rent revenues, which reduce the room costs to be
assessed. Cash discount amounts and exchange rate amounts are also
cost-reducing revenues.
Note:
In contrast to revenues of cost element category 11, cost-reducing
revenues in the CO module are typically assigned to cost centers. Note
that when you use Profitability Analysis (CO-PA, costing-based) these
cost-reducing revenues can only be transferred to Profitability Analysis
during secondary allocations and not during invoicing.
o 03: Accrual Calculation Using the Percentage Method
You can only use this cost element category during accrual
calculation in Cost Center Accounting (component CO-OM-CCA) when you
are using the percentage method. You can post directly from FI to
take account of the actual costs incurred. The system also uses cost
elements of this category to post the accrual amounts within Cost
Center Accounting CO-OM-CCA.
If you do take actual costs into account (say, for additional
costs), create cost elements of this category in Controlling (CO)
only. The account must be defined in the chart of accounts, but you
do not need to create the general ledger account in FI.
o 04: Accrual Calculation Using the Target=Actual Method
Used in Cost Center Accounting (CO-OM-CCA) only for accrual
calculation when you are using the target=actual method. You can
post costs directly from FI to register actual costs incurred. At
the same time, the system uses this category of cost element to post
accrual cost amounts within Cost Center Accounting CO-OM-CCA.
If you do take actual costs into account (say, for additional
costs), create cost elements of this category in Controlling (CO)
only. The account must be defined in the chart of accounts, but you
do not need to create the general ledger account in FI.
o 11: Revenues
Used to post revenues. These revenues are generally posted during
make-to-stock-production directly into the operating profit, or with
make-to-order-production to the sales order.
In Controlling (CO) revenues are displayed with negative +/- sign.
An exception to this is Profitability Accounting (CO-PA,
costing-based), in which all values, including revenues, are
displayed with a positive +/- sign.
Caution:
If you post revenues to cost centers, the values are displayed as
statistics only (for information purposes). This means:
- You can repost revenues to other cost centers to correct
postings, but other allocation is not possible.
- Revenues are not taken into account during activity price
iteration and are therefore not included in activity allocation
prices.
Note:
Revenues are generally defined as cost element category 11. This
enables the integrated transfer of billing documents to CO-PA. An
exception to this rule is cost-effecting revenue. See the section
"Primary Costs / Cost-Reducing Revenues".
Example
o 12: Sales Deductions
Used to post deductible items (sales adjustments, sales corrections)
such as discounts and rebates. Certain deductible items (freight
charged separately in the invoice, surcharges for small quantities,
special orders) are not classified as sales deductions, but as
revenue elements.
You can use this category in the same manner as revenue elements
(category 11). Values on cost centers are displayed as statistical
only.
o 22: External Settlement
Used to settle order costs, project costs, or cost object costs to
objects outside of CO. These objects could be assets (Asset
Management), materials (Materials Management), or general ledger
accounts (Financial Accounting). The R/3 System creates an
accounting document when the costs are settled.
Cost elements of this category cannot be used for settlement within
CO (cost centers, orders, projects, and so on). Use secondary cost
element category 21 for this purpose. The system does not create an
accounting document when costs are settled within CO.
I hope it helps you.
Regards,
Daniel.
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