Note 83702 INFO: Acct assignmt logic sales order proc. - REM
Symptom
You are not sure how the CO account assignment logic works and how you can influence the account assignment logic when you process a sales order in the case of 'Sale from stock' or 'Repetitive manufacturing'.
Additional key words
VL01, VL02, KI235, PAOBJNR, profitability segment, reconciliation object, goods issue, billing document, Intercompany
Cause and prerequisites
This note is intended to give an overview of the functions, known problems and solutions available in the area 'CO account assignments in sales order processing for repetitive manufacturing'.
Solution
The basics of the CO account assignment logic of the R/3 System as of Release 3.0 are explained in Note 41103.
General notes on the account assignment logic:
Compliance with the principles of the account assignment logic is checked in the CO interface.
A line item is relevant to cost accounting if the G/L account of the line item has been created as a cost element (Transaction KA03) in CO-OM.
As soon as a line item is relevant to cost accounting, it MUST contain a CO account assignment object.
An account assignment object can be put into the line item relevant to cost accounting by the application which creates the document before the CO interface is called. For example: if a sales order item in SD is assigned to a profitability segment or a project, then this account assignment object is transferred from SD to the CO interface when you create a CO document.
In the CO interface, further account assignment objects can be put into the line item by:
a) an appropriate substitution (Transaction OKC9),
b) an automatic account assignment (Transaction OKB9) and
c) a default account assignment from the cost element master
(Transaction KA02)
Options b) and c) are only checked each if no other account assignment object is contained in the line item; b) has a higher priority than c) here. You can store the condition(s) for a substitution in the definition of the substitution (Transaction OKC9).
In Note 28068, you find a description of how to include a CO account assignment object in a line item via substitution in addition to the profitability segment. Note 44381 contains an explanation of a substitution which ensures that the profitability segment is removed from a line item.
If a line item relevant to cost accounting contains a profitability segment (technical field name: PAOBJNR) and if only the imputed Profitability Analysis is active, the system automatically determines a reconciliation object, which is then taken for an 'actual' CO account assignment object. (see Note 41014)
If the CO interface finds that a line item relevant to cost accounting does not contain a CO account assignment object, error message KI235 is output (see for example Note 80466).
Caution: Make sure that you to check whether the corrections fromNotes 49823 and 68227 have already been implemented in your system.
General notes on 'Sales order processing':
Sales order processing for 'Sale from stock' on the CO side is generally projected into Profitability Analysis (provided that CO-PA is active in the controlling area affected): Transaction KEKK, table field TKA00-ERGBR)
Under certain preconditions (see below), a profitability segment (VBAP-PAOBJNR) is determined for every single item relevant for billing (VBAP-FKREL) by creating a sales order. This profitability segment is then transferred to the CO documents created in the course of sales order processing.
In SD Customizing, you can define in Transaction OVF3 that, depending on the (not empty) order reason, a cost center is put into the header data for the sales order (VBKD-KOSTL). This cost center is also transferred to the respective follow-on documents. Depending on whether the cost center is the only CO object in the line item, the posting to it is made as actual posting (value type 04) or 'statistically' (value type 11) (see Note 41103).
When creating the sales order, in costing-based Profitability Analysis, the expected revenues can be updated according to SD pricing on the sales order and the respective costs of sales can be updated according to CO-PA valuation strategy under transaction type 'A' (if TKA00-KAEIN = 'x', Transaction KEKK). This is referred to as transferring the incoming sales order.
When posting the goods issue for the delivery, stock reduction of finished products is updated as costs of sales in account-based Profitability Analysis. This posting is irrelevant for costing-based Profitability Analysis.
When the billing documen is released to accounting, the revenues are posted in account-based Profitability Analysis. In costing-based Profitability Analysis, the revenues are posted again according to SD pricing o the billing document and the costs of sales according to the CO-PA valuation strategy, this time under transaction type 'F'.
Case distinction:
Below, 3 constellations are distinguished and the
account assignment logic is explained for the case of an intercompany sale and for the case of NON-intercompany sale.
It is an intercompany business if the sales organization and the delivering plant from the sales order are assigned to different company codes.
Case 1: Only the costing-based Profitability Analysis is
active, the incoming sales order is NOT updated in
Profitability Analysis (TKA00-ERGBR='2' TKA00-KAEIN=' ').
Case 2: Only the costing-based Profitability Analysis is
active, the incoming sales order is updated in
Profitability Analysis (TKA00-ERGBR='2' TKA00-KAEIN='X').
Case 3: Account-based and costing-based Profitability
Analysis are active. Whether the incoming sales order is
updated in Profitability Analysis, is not relevant in this
case. (TKA00-ERGBR='4')
Case 1: costing-based Profitability Analysis
When creating the sales order, no profitability segments are assigned to the order items.
A cost center existing in the header data would be posted as actual when posting the goods issue.
When billing, revenues and costs of sales are updated in costing-based Profitability Analysis. In CO-OM, the revenues are assigned as actual to the reconciliation object for the profitability segment, and, if required, they are assigned statistically to the cost center from the business data.
In the Intercompany case, an external and an inter-company billing document should be created in SD. In costing-based Profitability Analysis, line items are created for both billing documents. The characteristics in the profitability segment for the 'external' line item contain the data of the selling organization. The characteristics for the 'intercompany' line item contain the data on the delivering organization. The CO-OM line items are supplied with account assignment objects analogously to the non-Intercompany sale.
Case 2: Costing-based Profitability Analysis and transfer incoming orders
When creating the sales order, the items relevant for billing are in each case assigned to a profitability segment. In costing-based Profitability Analysis, line items are created for incoming orders. (CO-PA record type "A")
In the Intercompany case, the line items are to be assigned to the incoming orders of the selling organization. To do this and to make sure that the line item consistently contains characteristics from sales view only, you have to carefully read and implement Note 121859. Before implementing Note 121859 and AFTER implementing Note 114958 the incoming sales order is consistently posted in the selling (!) organization. Carefully read both notes and the related notes to determine whether the system reacts as expected with your release Hot Package level.
The profitability segment from the order items is transferred to the goods issue document. Since account-based Profitability Analysis is not active, a reconciliation object is assigned as actual to an account, the cost center from the sales order header is only assigned statistically.
Billing behaves in the same way as in case 1.
Case 3: Costing-based and account-based Profitability Analysis
The system behaves in the same way as in case 2. The account-based profitability segment now replaces the reconciliation object. A reconciliation object is now no longer determined and the account-based profitability segment is always the 'actual' account assignment object.
Caution: In Release 3.1H or after you have implemented Note 80867, no document is created in account-based Profitability Analysis if both forms of Profitability Analysis are active. Note 84432 corrects this error. In Release 3.1H this problem is corrected via Hot package 02.
In the Intercompany case, Note 70159 is also of special interest this regard.
Source code corrections
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