【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(xì)分類帳會(huì)計(jì)中的數(shù)據(jù)記帳 ..............................................................................................................14 實(shí)時(shí)處理 .....................................................................................................................................142 / 77 檢查和特性偏差 ..............................................................................................................................................................14 參考檢驗(yàn) .....................................................................................................................................14 有效性檢驗(yàn) ..................................................................................................................................14 系統(tǒng)數(shù)據(jù)來源 ..............................................................................................................................14 輔助科目指定 ..............................................................................................................................14 估算成本計(jì)算 ..................................................................................................................................................................14 成本要素的百分比方法 ................................................................................................................15 計(jì)劃 =實(shí)際的步驟 ........................................................................................................................15 目標(biāo) =實(shí)際的步驟 ........................................................................................................................15 估算成本計(jì)算的對(duì)象 ...................................................................................................................155 成本中心會(huì)計(jì)核算 .................................................................................................................................................................17 成本中心 ..........................................................................................................................................................................17 創(chuàng)建成本中心 ..............................................................................................................................17 主記錄 .........................................................................................................................................17 實(shí)施 ............................................................................................................................................17 成本中心組 ..................................................................................................................................17 實(shí)際成本的記錄和分配 ..................................................................................................................................................17 實(shí)時(shí)業(yè)務(wù)處理 ..............................................................................................................................17 源于 SAP系統(tǒng)的實(shí)際數(shù)據(jù) .............................................................................................................18 源于外部系統(tǒng)的實(shí)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?jǐn)?..................................................................................................................................................................................19 分?jǐn)傄?guī)則 .....................................................................................................................................19 一般費(fèi)用計(jì)算 ..................................................................................................................................................................20 一般費(fèi)用百分比 ..........................................................................................................................20 期終任務(wù) ..........................................................................................................................................................................20 順序 ............................................................................................................................................20 重復(fù)運(yùn)行 .....................................................................................................................................20 傳送至獲利能力分析 ...................................................................................................................20 成本中心計(jì)劃 ..................................................................................................................................................................20 目的 ............................................................................................................................................20 定義 ...................................................................................................................