Hierarchy
SAP_FIN (Software Component) SAP_FIN⤷
CO-OM-CCA (Application Component) Cost Center Accounting⤷
KSA (Package) CO-CCA Calculation of Imputed Costs
Basic Data
| Data Element | KVSL1_CO |
| Short Description | Credit Key (CO Accrual, Overhead Rates) |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | KVSCHL | |
| Data Type | CHAR | Character String |
| Length | 3 | |
| Decimal Places | 0 | |
| Output Length | 3 | |
| Value Table | T687 |
Further Characteristics
| Search Help: Name | ||
| Search Help: Parameters | ||
| Parameter ID | ||
| Default Component name | ||
| Change document | ||
| No Input History | ||
| Basic direction is set to LTR | ||
| No BIDI Filtering |
Field Label
| Length | Field Label | |
| Short | 10 | Credit |
| Medium | 15 | Credit |
| Long | 20 | Credit |
| Heading | 5 | Cred. |
Documentation
Definition
Key identifying a credit posting.
The credit posting determines:
- Which overhead cost element is posted
- Which cost center/order the credit includes
Supplementary Documentation - KVSL1_CO 0001
Examples
Calculating Imputed Costs With the Cost Element Percentage Method
The employee benefits "vacation bonus" and "annual bonus" are calculated in plan and actual based on wages and salaries.
The key A-B1 WAGES (cost elements 420000 und 421000) and A-B2 SALARIES (cost element 430000) form the calculation base for the surcharges.
To balance the accounts with FI, the SAP System collects the credits each month on an order (credit object).
In FI you post the total expense as one sum to the the order. You can display the balance between CO and FI at any time.
The credit objects in this example are shown in the chart below:
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| Credit | Valid thru | Cost elem | Order |
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| E11 vac. bonus | 001 1999 | 434 000 | 9A99 |
| E12 annual bonus | 001 1999 | 435 000 | 9A99 |
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The link between the calculation base and the credit is set up in the "SAP000" costing sheet
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|Line | Base | Surch. | Frm | To | Credit| Name |
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| 110 | A-B1 | | | | | Wages |
| 120 | A-B2 | | | | | Salaries |
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| 190 | | | 110 | 120 | | Calc. basis |
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| 210 | | A-Z1 | 190 | | E11 | Vacation bonus |
| 220 | | A-Z2 | 190 | | E12 | Annual bonus |
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| 310 | | A-Z3 | 210 | 290 | E21 | Misc. pers.costs|
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| 390 | | | 200 | 380 | | Surcharges |
| 400 | | | | | | Total pers.costs|
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This costing sheet specifies that the vacation bonus and the annual bonus are calculated using the calculation base (level 190).
The following surcharges to wages and salaries are made in this example:
- vacation bonus for all employees: 10%
- Other bonus
- for all employees: 5%
- for employees in assembly: 7%
- (Cost centers 4310 and 4320)
A surcharge is defined for each cost element whose imputed costs are calculated.
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| Surcharge | | Rate | Dependency |
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| A-Z1 vacation bonus | act. | 10% | CO area |
| | plan | 10% | |
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| A-Z2 annual bonus | act. | 5% | CO area / |
| | plan | 5% | cost center |
| Cost center 4310 | act. | 7% | |
| | plan | 7% | |
| Cost center 4320 | act. | 7% | |
| | plan | 7% | |
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History
| Last changed by/on | SAP | 19950401 |
| SAP Release Created in |
