Identifying Cost Accounting Elements

Objective

After completing this lesson, you will be able to Identify remuneration elements distributed to secondary wage types in cost accounting

Wage Types for Cost Accounting

Screenshot showing a system interface. WType is M020 for Monthly salary. Processing class is 31 for Allocate monthly lump sums to CO (displayed in green). Specification is 1 for Calculate paid public holidays.

To create the amount paid as continued pay for paid absences, such as leave, sickness, or public holidays, all of the basic pay wage types must have a specification in processing class 31.

Processing class 31 can have the following specifications:

0: Wage type does not lead to cost center debits or credits
1: Calculate paid public holidays
2: Calculate total paid non-work
3: Calculate paid non-work and unpaid absence time

Subschema XAL9 accesses personnel calculation rule XCM0 to distribute remuneration elements to secondary wage types for cost accounting. The payments made to an employee are divided into productive and unproductive parts for exact periods.

Example formulas using wage type M020:

If PC 31 = 0: No reporting amounts are calculated.
If PC 31 = 1: The amount of M020 is multiplied by the percent in wage type /814 and placed in /844
If PC 31 = 2: The amount of M020 is multiplied by the percent in wage type /815 and placed in /845
If PC 31 = 3: The amount of M020 is multiplied by the percent in wage type /816 and placed in /846

Depending on the specification, the amount field (AMT) is filled with the following wage types:

/840 Difference between the working hours in the current month and average value
/844 Paid public holidays
/845 Total paid non-work
/846 Total unpaid absences

Hourly Rates for Cost Accounting

Flowchart for Supply Cost Accounting (CO) with number of hours, detailing various working hours categories such as total working time, flat-rate working time, paid public holidays, paid absences, and unpaid absences.

In personnel calculation rule XCH0, the number ( NUM) field of the wage types /840, /844, /845, and /846 are filled with hours. The amount ( AMT) fields in personnel calculation rule XCM0 already contain values.

Subschema XAL0 accesses personnel calculation rule XCH0 a single time using function ACTIO. Operation ADDWTInnnn inserts a wage type with the name nnnn into the input table. As the wage types specified in the personnel calculation rule already exist in table IT, only the NUM field changes for the existing wage types.

Process Factoring in a Schema

Image displays two boxed sections, labeled XT00 (Time data processing INTERNATIONAL) and XAL9 (Factoring and storage INTERN.), with commands and their descriptions for managing work schedules and cost accounting respectively.

At the start of subschema XT00, function GENPS generates the personal work schedule for the personnel numbers for which the payroll is to be run. Substitutions (infotype 2003) relevant to the work schedule can either be taken into account when setting up table PWS or be added later.

In this case, the shift substitutions are not taken into account when setting up partial period parameters and factors as function P2003 imports them into the table PWS at a later time.

Table PARTT is complete once the absence data (PAB) has been edited. In personnel calculation rule XVAL, the amount specified for the wage type to be factored is multiplied by the partial period factor (wage type /8nn).

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