医疗行业企业管理会计模块分析.ppt

Orders allow organizations to: Plan costs associated with a given task, job, etc: An estimate for auto repairs $1000. Budget for cost control: I will set aside $1000 to get my car fixed. Post actual costs to these activities: The repairs really cost $987. Settle costs from the orders to another object either periodically or fully upon completion. During settlement, the orders are credited to remove the costs and the other object is debited: Joe wrecked the car so he will be responsible for the $987 repair cost. Planning, Budgeting, Posting Actuals, and Settling Costs are functions that are available to all orders: Sales, Production, and CO Internal Orders. The master data defines the attributes of an order, including organizational assignments. Overhead orders are assigned to a company code and a controlling area, like cost centers. If you want to create business area balances in Financial Accounting, you must also define a business area in the order master record. To transfer values posted on orders to a profit center, you enter the profit center in the order master data. All actual postings to the overhead order are passed along automatically to the profit center. Plan values also may be transferred to profit center planning if required. If you assign an order to a work breakdown structure element (WBS element), you can monitor the value of the order in the Project System (PS). In addition, you may process the settlement of all orders assigned to the project automatically during project settlement. The remaining assignments possess informative value, meaning they can be evaluated in the internal order information system. This information does not influence the posting of plan or actual costs. You must assign each order to an order type, which then transfers certain parameters to the order. Order types define the purpose of the order and the way it is processed in the system. The order type may also be used to group together orders with similar characteristics. Th