•The Controlling Area is the fundamental organizational unit in Controlling. •A Controlling Area represents a closed system for cost accounting purposes.
•Cost allocations can only be performed within a controlling area. They cannot involve objects in different controlling areas.
•Several company codes may be assigned to one controlling area, which gives the ability to perform cross-company-code controlling.
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One Area for Each Country
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One Area for Asia
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Periodic closing
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CO assessments and closing procedures can be started independently
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All companies must close FI period before CO assessments and closing procedures can be started (Time zones !)
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Authorization concept
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Less complex
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More complex
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Run times product cost calculations
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Shorter
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Longer
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Customizing master data
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Customizing must be copied to each area
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Once
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Operative chart of accounts
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Different chart of accounts possible
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One
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Controlling across legal boundaries
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Activity allocation within each country
Separate reporting for each country
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Cross country activity allocation
Cross country reporting
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Functions:
Multiple valuation layers in CO-PCA for internal profit calculation
Concern Calculation
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Not possible
Not possible
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Possible
Possible
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•Multiple controlling areas provide higher flexibility to subsidiaries at monthly closing.
•Less mutual coordination among the subsidiaries is required. E. g. Implementation of an individual chart of accounts in China would be feasible.
•Authorization concept is less complex with multiple areas.
•Cross company activity allocation must be carried out through issuing of invoices due to legal requirements.
•No intentions to set up an Asian, cross country overhead cost controlling are known.
•Less mutual coordination among the subsidiaries is required. E. g. Implementation of an individual chart of accounts in China would be feasible.
•Authorization concept is less complex with multiple areas.
•Cross company activity allocation must be carried out through issuing of invoices due to legal requirements.
•No intentions to set up an Asian, cross country overhead cost controlling are known.
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