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Split of COGS accounts in S/4 HANA

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Hi HANA experts,

 

When splitting COGS accounts for account based CO-PA, do the accounts have to be primary GL accounts, or can they be secondary GL accounts? My client wants do COS analysis as per traditional costing based CO-PA, and we are trying to understand how this might work in account based CO-PA without having a cumbersome Chart of Accounts. e.g. they do not want to duplicate labour salary GL accounts in both COS and Overheads sections of the P&L (for different types of labour).

 

I'm thinking secondary GL accounts can be used to help reflect actual salary costs in the right section of their P&L, depending on the focus of their management reporting. e.g. some people just manage the budget of a cost centre, and others want to understand the performance of the business activities. In other words, COS is only relevant to some parts of the business, but for other people a salary cost is a cost regardless of it being direct or indirect, and so multiple GL accounts for the same thing should be avoided.

 

any advice welcome.

 

Thanks


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