【正文】 ................................................................................13 主數(shù)據(jù) .........................................................................................................................................13 成本要素的分類 ..............................................................................................................................................................13 成本要素組 ......................................................................................................................................................................14 為總分類帳和明細分類帳會計中的數(shù)據(jù)記帳 ..............................................................................................................14 實時處理 .....................................................................................................................................142 / 77 檢查和特性偏差 ..............................................................................................................................................................14 參考檢驗 .....................................................................................................................................14 有效性檢驗 ..................................................................................................................................14 系統(tǒng)數(shù)據(jù)來源 ..............................................................................................................................14 輔助科目指定 ..............................................................................................................................14 估算成本計算 ..................................................................................................................................................................14 成本要素的百分比方法 ................................................................................................................15 計劃 =實際的步驟 ........................................................................................................................15 目標 =實際的步驟 ........................................................................................................................15 估算成本計算的對象 ...................................................................................................................155 成本中心會計核算 .................................................................................................................................................................17 成本中心 ..........................................................................................................................................................................17 創(chuàng)建成本中心 ..............................................................................................................................17 主記錄 .........................................................................................................................................17 實施 ............................................................................................................................................17 成本中心組 ..................................................................................................................................17 實際成本的記錄和分配 ..................................................................................................................................................17 實時業(yè)務處理 ..............................................................................................................................17 源于 SAP系統(tǒng)的實際數(shù)據(jù) .............................................................................................................18 源于外部系統(tǒng)的實際數(shù)據(jù) ............................................................................................................18 定期轉(zhuǎn)帳和成本分配 ...................................................................................................................19 分配規(guī)則 .....................................................................................................................................19 子組中的成本分配 .......................................................................................................................19 相互影響的分配 ..........................................................................................................................19 分攤 ..................................................................................................................................................................................19 分攤規(guī)則 .....................................................................................................................................19 一般費用計算 ..................................................................................................................................................................20 一般費用百分比 ..........................................................................................................................20 期終任務 ..........................................................................................................................................................................20 順序 ............................................................................................................................................20 重復運行 .....................................................................................................................................20 傳送至獲利能力分析 ...................................................................................................................20 成本中心計劃 ..................................................................................................................................................................20 目的 ............................................................................................................................................20 定義 ...................................................................................................................