In this lesson we will look at how values are posted on cost centers and WBS elements as well as how posted costs can be allocated at period end.
During normal business activity, you incur various costs that are charged on your cost centers. These costs are usually indicated in an invoice that a supplier sends for a product or service provided. The invoice for common expenses such as utility bills are posted in FI directly. Below, we'll analyze such a posting.
Cost Center Actual Posting
Let’s have a look at how costs are posted to cost centers. This figure shows a scenario of posting an invoice. Expenses of €100 are posted in Finance using cost center 101## as the controlling account assignment object.
The posting creates an FI document and data is derived in CO: Cost center 101## is charged with costs of €100. Additionally, the corresponding profit center YB702 (derived from the master data assignment on the cost center) is charged.
In this scenario the cost center is debited with a real posting. This means that these costs can be allocated or settled with other CO objects. The profit center is debited with a statistical posting. These values are used only for information purposes and you can't transact on them.
When posting costs in SAP S/4HANA, only one account assignment object is debited with the real posting. The posting can have any number of statistical objects.