Cost Center Accounting
Integration Management with SAP R/3
Cost Center Accounting (CO-OM-CCA) analyzes where overhead occurs within the organization. Costs are assigned to the sub-areas of the organization where they originated. The R/3 System offers a wide variety of methods for allocating posted amounts and quantities. In particular, activity accounting permits the allocation of costs to products based on cost sources, enabling assignments which were not previously possible.
[vgl. isds.bus.lsu.edu/cvoc/learn/bpr/cprojects/spring1998/dotd/page5.html (08.01.2002), URL]