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  • Purpose

The purpose of this page is to give an overview about the most important account assignments objects in SD.

Overview

CO account assignment objects are used to collect the costs and revenues of a sales order and update them in CO. The system assigns the costs and revenues to different CO account assignment objects.

In order to assign from SD into CO, there are many options. It is always to be distinguished between main and auxiliary account assignments. Main account assignments are real assignments. In one item, only one real assignment may be present. Auxiliary account assignments (max. 3 per order item) serve to collect the costs and revenues even in other divisions, parallel to the main account assignment, in order to be able to make separate analyses. The following account assignment objects are there:

Assignment object

real

statistic

revenue earning

Sales order with make-to-order production

yes

no

yes

WBS-Element

yes

yes

yes

Profitability segment

yes

no

yes

Cost center

yes

yes

no

Internal order

yes

yes

yes

Service order (CS)

yes

yes

yes

Profit-Center

no

yes

no

  • Actual account assignment objects can be both settlement senders and receivers.
  • Costs on statistical account assignment objects cannot be processed further.
  • Statistical account assignment is for informative purposes only. 
  • Costs and revenues can be planned values or actual values.
  • Not all account assignment objects can carry revenues.

The most important rules for the account assignment logic

  • A document line item is relevant to cost accounting if the G/L account has been created as a cost element (KA03).
  • A document line item must contain exactly one actual account assignment object.
  • A document line item must not contain the same account assignment object both as actual and statistical object.
  • In addition to the actual object, up to three statistical account assignment objects are allowed in a document line item.
  • Planned costs and revenues are updated when the sales order is saved.
  • Actual costs and revenues are updated when the billing document is released to accounting.

An account assignment object can be put into the document line item by the application which creates the document, or by the CO interface:

  1. substitution rule
  2. automatic account assignment
  3. default account assignment from the cost element master

Account assignment block:

The SD-CO interface uses the communication structure COBL.


The availability of the dynpro fields is controlled in:

FV45PF0C, Form COBL_SEND_PBO_VBAK (header level)

FV45PF0C, Form COBL_SEND_PBO_VBAP (item level)

Real assignments:

  • Sales order item:

If the sales order item itself forms a CO-object, the costs and revenues are carried to the item itself, and *VBAP-OBJNR contains the number of the CO-object. Precondition for forming a CO-object on the item is VBAP-KZVBR = 'E' If the items is assigned on itself, VBAP-VBELV = VBAP-VBELN and VBAP-POSNV = VBAP-POSNR.

  • WBS-Element:

A sales order item can also have a WBS-element as account assignment object. For this there are two possibilities: If VBAP-KZVBR = 'P', then the assignment to a WBS-element must be one, if KZVBR = ' ' , then a WBS-element can be entered manually , however it is not a must. The updating of the incoming sales orders takes place in this case not through the SD, but through the PS. 

  • Profitability segment:

When a profitability segment is formed, the number of this object is written in the field VBAP-PAOBJNR. The profitability segment is a hybrid between main account assignment and auxiliary account assignment. Though only one main account assignment is possible per order item, a profitability segment is needed in order to update the incoming order. Thus one second main account assignment would exist. Therefore a trick is applied: When a main account assignment exists, and nevertheless a profitability segment must be formed, then in the account assignment view, the profitability segment is hidden (not displayed).

  • Cost center:

The account assignment to a cost center is possible only at the header level. Cost centers can not accept any revenues. Intention: Cost centers should be assigned, if cost-free supplies are present. Therefore the field is open only when the sales document category is *VBAK-VBTYP = 'I' (cost free order). If the item has no separate account assignment, the cost center from the header is used. The suggestion of the cost center is made in customizing through the order reason and the sales area for all sales document category. Revenues from invoices go statistically to the cost center (cost centers can carry statistical revenues) and actually into the profit calculation (PAOBJNR is determined in the invoice). 

  • Order number:*Up to and inclusive of 4.0B, it was only possible to assign account to one service order from the *VA90 In this case, the number of the service order was written in the field VBAP-AUFNR. From 4.5* it is possible to manually record even internal orders , to which account assignment should be done. Statistical orders are likewise supported. The incoming sales orders are updated in SD.

Statical account assignments

  • Profit-Center

A Profit-center is always booked statistically. The determination of the Profit-center is done according to the following priority:
1. The Profit center is suggested from the real account assignment (WBS, AUFNR, Costcenter).
2. The Profit-center can be manually input.
3. In the sales order, depending on the sales order attributes, a substitution can be made.
4. The Profit-center is suggested from the factory view of the material master.
5. If no Profit-center is determined, though the Profit-center accounting is active, automatically a Dummy-Profit-Center is determined, which records these wrong entries.

  • Statistical internal orders

(from 4.5*): If it deals with a statistical internal order, this cannot carry any planned revenue.

Is the account assignment consistent?

This question can be asked within R/3 with the function module SD_DOCUMENT_ACCOUNT_ASSIGNMENT .

Related Content

  • Related Documents
  • Related SAP Notes/KBA

Related Documentation

Related SAP Notes/KBAs

SAP Note 459734 How does the order account assignment work

SAP Note: 41103 : INFO: CO account assignment logic

SAP Note: 106968 : FAQ: Account Assignment Logic

SAP Note: 83702 : INFO: Acct assignmt logic sales order proc. - REM

SAP Note: 1739319 : Cost center in Sales order item

1 Comment

  1. Former Member

    Good work Zsuzsnna,

    I just have a question. I am working in a MTO process, meaning we have sales order stock. We have a sales scheduling agreement, the special stock E should go againt this scheduling agreement. However, when we create a Sales Order out of this scheduling agreement, the system tries to find stock "E" on this sales order and not in the scheduling agreement father. I mean, we dont want the system to look for sales-order stock on the Sales Order number but the Scheduling Agreement number.  Do you know if this is possible?

    Thank you in advance,

    Antonio