Definicja functional area (CO)

Co znaczy FUNCTIONAL AREA (CO):

In cost-of-sales accounting, overhead costs are grouped into the functional areas in which they were incurred.

All CO objects must be assigned to a functional area:

Cost centers are assigned through the cost center category Orders are assigned through the order type WBS elements are assigned through the project profile Cost objects are assigned through the master data Profitability segments are assigned to the functional area Sales and Distribution Profit centers are derived through the account assignments

The reconciliation ledger receives the necessary information to be able to post to the corresponding accounts in Financial Accounting.

In the case of allocations within overhead or from overhead to direct costs, a functional area change is included if necessary, in the form of debits and credits. The profit and loss statement, therefore, shows the functional area after the allocation in CO, and not the functional area of the original account assignment.