Overview Assignment Industries

Basic These CO masterdata are used by all without any changeManuf These CO masterdata are used by manufacturing and tradeService These CO masterdata are used by services

Building Block AssignmentsBB 103 Basic CO Master data: contains CO master data identified with Basic, to be activated in layer 0BB 188 Manufacturing CO Master Data: contains CO master data identified with Manuf, only used by manufacturing (layer 1)BB 206 Building Block Service CO Master Data: contains CO master data identified with Service, only used by service (layer 1)BB 225 Additional cost elements needed for CO-PA implementation (layer 2)

Name Space CO Master DataCost Center

Basic as defined in previous baseline versionsManuf as defined in previous baseline versionsService SPxxxx

Cost Center GroupCentral alternative hierarchy 0001: no extra name space, central cost center group for all cost centers

Activity TypesManuf as defined in previous baseline versionsService SPxxxx

Statistical Key Figuresdefined for Basic building block

Secondary cost elementsDefined with chart of accountsManuf as defined in previous baseline versionsService Y933xxxx 33 = service

CE groupscentral CE group for all cost elementsAdditional cost element groups needed for specific purpose:YBMFxxxx Scope manufacturing / tradeYBSPxxxx Scope ServiceYBxxxx Scope basic (not industry dependant)

Basic CO Master data: contains CO master data identified with Basic, to be activated in layer 0Manufacturing CO Master Data: contains CO master data identified with Manuf, only used by manufacturing (layer 1)Building Block Service CO Master Data: contains CO master data identified with Service, only used by service (layer 1)

Central alternative hierarchy 0001: no extra name space, central cost center group for all cost centers

Cost CentersFoundation Layer Content BB 103,188,20 BB 169 BB 103, 188 BB 168 BB 165 BB 161 Assignments

CCtr Name Cat StaH AltH CoCd Act. types Overhead CO-PA (layer 2) Value Field Layer Comment1101 Financials and Administration W

0001

110

1000

- YPP-PP - Admin. Overhead YB01/YB02 VWGK YB600 YB40 0 Basic

1201 Purchasing & Stores 1 G 120 - - YB01/YB02 YB110 YB20 0 Basic

1202 Purchasing & Stores 2 G 120 - - YB01/YB02 YB120 YB20 0 Basic

1301 Manufacturing 1 F 130 - YB01/YB02 YB110 YB20 1 Manuf

1302 Manufacturing 2 F 130 - - - YB01/YB02 YB120 YB20 1 Manuf

1321 Services/ Consulting F 130 8,101,102 - - YB01/YB02 YB120 YB20 1 Service

1401 QM H 140 - - Admin. Overhead YB01/YB02 VWGK YB600 YB40 1 Manuf1501 R&D E 150 9 - - R&D YB01/YB02 VVRDC YB600 YB50 1 Manuf1601 Marketing 9 160 - - - Marketing YB01/YB02 VVMSK YB600 YB35 0 Basic1602 Sales V 170 - - - Sales Overhead YB01/YB02 VTRGK YB600 YB30 0 Basic1701 Plant & Maintenance H 110 - - - Admin. Overhead YB01/YB02 VWGK YB700 YB40 0 Basic

1750 Buildings & Plant Maintenance H 110 - - Admin. Overhead YB01/YB02 VWGK YB700 YB40 0 Basic

1801 Other income/expense W 180 - - - YB01/YB02 YB900 YB40 0 Basic1901 Customer service V 190 - - - - - YB600 YB30 0 BasicYB1010 Cost Center CC W - 1010 - - - - - - YB110 YB40 2 Basic

Explanation:* Cost Center 1601 Marketing - Cost Center Category changed to 9 (Marketing) - needed for assignment functional area* Assessment cycles provided with different layers

Assessment Cycle

CO-PA Cycle (layer 2)

PrCtr (layer 2)

Func.A. (layer 2)

Industry assignment

YPP-PCYPP-PP

Overhead costs fixOverhead costs varia

VVOCFVVOCV

Overhead costs fixOverhead costs varia

VVOCFVVOCV

1, 2, 3, 11YPP-PCYPP-PP

Overhead costs fixOverhead costs varia

VVOCFVVOCV

Overhead costs fixOverhead costs varia

VVOCFVVOCV

Overhead costs fixOverhead costs varia

VVOCFVVOCV

Y_P010Y_A010

Y_P020Y_A020

Non Operating ExpensNon Operating IncomeTaxesBonuses

VVN20VVN10VVN30KWBONI

8, 9

Cost Center (CCTR) Groups

Group Name1000 Japan

110 Shared Services110117011750

120 Stores12011202

130 Operations130113021321

140 Quality Management1401

150 Research and Development1501

160 Marketing1601

170 Sales1602

180 Other Income & Expense1801

190 Services and consulting1901

0001 Standard Hierachy Best Practices1101120112021301130213211401150116011602170117501801

Group Level 1

Group Level 2

Cost Center

1901YB1010

Cost Center Name Layer0 basic0 basic

Financials and AdministrationPlant & MaintenanceBuildings and Maintenace

0 basicPurchasing & Stores - 1Purchasing & Stores - 2

0 basicManufacturing - 1Manufacturing - 2Services/ Consulting

0 basicQuality management

0 basicResearch and development

0 basicMarketing

0 basic

Sales

0 basicOther Income & Expenses

0 basicCustomer Service

0 basicFinancials and AdministrationPurchasing & Stores - 1Purchasing & Stores - 2Manufacturing - 1Manufacturing - 2Services/ ConsultingQuality managementResearch and developmentMarketingSalesPlant & MaintenanceBuildings and MaintenaceOther Income & Expenses

Industry assignment

Customer ServiceCost Center for Cross Company Process

Comment

Activity Types

Act Type Name Allocation CE Unit Layer Comment1 Machine hours 1 Y9430100 H * 1 1 1 manuf2 Machine hours 2 Y9430200 H * 1 1 1 manuf3 Setup Production Y9430300 H * 1 1 1 manuf4 Water Y9430400 M3 * 1 1 1 manuf5 Industry effluent Y9430500 M3 * 1 1 1 manuf6 Environmental Y9430600 AU * 1 1 1 manuf7 Internal transport Y9430700 AU * 1 1 1 manuf8 Consulting Y9430800 H * 1 1 0 basic needed for trading/manufacturing and service

9 Developing Y9430900 H * 1 1 1 manuf10 QM Control Y9431000 H * 1 1 1 manuf11 Pers. Hours Y9431100 H * 1 1 0 basic needed for trading/manufacturing and service101 Service Standard Y9431100 H * 1 1 1 Service102 Service Specialist Y9431100 H * 1 1 1 Service

CC Category

AT Category

PriceInd.

Industry assignment

Activity Types

Name Activity TypeYBMF_P00_AT Planning Activity Types

YBMF_P01_AT Manufacturing Labor3

11YBMF_P02_AT Manufacturing Overhead

12

Activity Type GroupLevel 1

Activity Type GroupLevel 2

Name Layer Comment1 manuf1 manuf

Setup ProductionPersonnel Hours

1 manufMachine hours 1Machine hours 2

Industry assignment

document.xls - Sec. CE's page 13/35 Pritn Date: 04/22/2023 10:33:52

Secondary Cost Elements

Cost Element Name Type Unit Layer CommentY9210100 Settl.Material 21 1 manuf BB 188Y9210150 Settl. Rework 21 1 manuf BB 188Y9210170 Settl. R&D 21 1 manuf BB 188Y9210190 Settl. Sales Order 21 0 basic BB 103Y9210200 SettlThirdPartyMat 21 1 manuf BB 188Y9210300 SettlInternalActiv 21 1 manuf BB 188Y9210400 SetlExterServ 21 1 manuf BB 188Y9210500 SettlServRev 21 0 basic BB 103Y9210550 SettlServCost 21 0 basic BB 103Y9211000 SettlRevenue 21 1 manuf BB 188Y9211100 SettlCost 21 1 manuf BB 188Y9310000 Res.Anal.Technical 31 0 basic BB 103Y9311100 Res.Anal.Prim.Costs 31 1 manuf BB 188Y9311200 Res.Anal.COPReserv. 31 1 manuf BB 188Y9311300 Res.Anal.Sec.Costs 31 1 manuf BB 188Y9311400 Res.Anal.COSReserv. 31 1 manuf BB 188Y9311500 Res.Anal. OVH.Costs 31 1 manuf BB 188Y9311600 Res.Anal. OVH Reserv 31 1 manuf BB 188Y9311700 Res.Anal. MAT COS 31 1 manuf BB 188Y9311800 Res.Anal. LAB COS 31 1 manuf BB 188Y9311900 Res.Anal. OVH COS 31 1 manuf BB 188Y9320000 Res.Anal. Revenue 31 1 manuf BB 188Y9330000 Res.Anal. Revenue 31 1 Service BB 206Y9330100 Res.Anal. Rev Travel 31 1 Service BB 206Y9330200 Res.Anal. Lab COS 31 1 Service BB 206Y9330300 Res.Anal. Travel COS 31 1 Service BB 206Y9330400 Res.Anal.3rd Pty COS 31 1 Service BB 206Y9330500 Res.Anal. Discounts 31 1 Service BB 206Y9330600 Res.Anal. Mat. Costs 31 1 Service BB 206Y9411100 OH Material 41 1 manuf BB 188Y9411200 OH production 41 1 manuf BB 188Y9411300 OH Administration 41 1 manuf BB 188Y9411400 OH Sales 41 1 manuf BB 188Y9420100 Build&Maint 42 0 basic BB 103Y9420200 Quality costs 42 1 manuf BB 188Y9422000 COPA Assessment 42 0 basic BB 103Y9430100 Machine hours 1 43 H 1 manuf BB 188Y9430200 Machine hours 2 43 H 1 manuf BB 188Y9430300 Setup Production 43 H 1 manuf BB 188Y9430400 Water 43 M3 1 manuf BB 188Y9430500 Industry Effluent 43 M3 1 manuf BB 188Y9430600 Environmental 43 AU 1 manuf BB 188Y9430700 Internal Transport 43 AU 1 manuf BB 188Y9430800 Consulting 43 H 0 basic BB 103Y9430900 Development 43 H 1 manuf BB 188Y9431000 QM Control 43 H 1 manuf BB 188Y9431100 Pers hrs 43 H 0 basic BB 103

Industry assignment

Cost Element Groups

Group Level 1 Group NameYB1000_CE Cost elements summary Best Practices

10_CE Costs Best Practices100_CE Primary costs

1100_CE Personnel expenses

1200_CE Material costs

1300_CE Utility Costs

1400_CE Subcontracting/Third Party

1500_CE Changes Inventories

1600_CE Purchasing/Inventory Differences

1700_CE Administration

Group Level 2

Group Level 3

Group Level 4

1800_CE Buildings and Maintenance

1900_CE Travel Costs

2000_CE Taxes2100_CE Sales Revenues/Deductions (Type 1)

3000_CE Other Income / Expense

200_CE Secondary Costs4100_CE Order Settlement

4110_CE Order Settlement Service / Development

4200_CE Result Analysis

4300_CE Overhead rate

4400_CE Assessments

4500_CE Activity allocation

20_CE Rev. and Sales Ded. Type 11,125100_CE Revenues (Type 11)

5200_CE Sales deductions (type 12)

30_CE Non operating costs6100_CE Non operating revenues6200_CE Non operating expenses6300_CE Corporate Taxes

90_CE Statistical Accounts9100_CE Asset Accounting Accounts (category 90)

YB_ALL All cost elements

YBMF_001 Personal related costs1100_CE Personnel expenses

YBMF_002 Raw-/service material consumption costs1200_CE Production costs materials1300_CE Utility costs1400_CE Subcontracting/Third party1500_CE Changes inventories1600_CE Purchasing/Inventory differences

YBMF_003 Other Costs1700_CE Administration1800_CE Buildings and Maintenance1900_CE Travel costs2000_CE Taxes3000_CE Other income/expense

YBMF_004 Other Secondary Costs4100_CE Order Settlement4300_CE Overhead rate4400_CE Assessments4500_CE Activity allocation

YBSP_000 Settlement CO-PA (assignment 0)

YBSP_010 Settlement CO-PA (assignment 10)

YBSP_020 Settlement CO-PA (assignment020)

YBSP_030 Settlement CO-PA (assignment 30)

YBSP_040 Settlement CO-PA (assignment 40)

YBSP_050 Settlement CO-PA (assignment 50)

YBSP_060 Settlement CO-PA (assignment 60)

Cost Element Cost element name LayerCost elements summary Best Practices 0 basic

0 basic0 basic0 basic

83210000 Downtime Wage 01 0 basic83510000 Vacation bonus 03 0 basic83310000 Yearly bonus 03 0 basic83220000 Salary - standard 01 0 basic83221000 Downtime Salaries 01 0 basic83222000 Salary - OT allowance 01 0 basic83420000 Changes in pension reserves 01 0 basic83230000 Other personnel costs 03 0 basic85440000 Hire charge 01 0 basic83110000 Compensation for directors 01 0 basic83320000 Provision of reserve for bonus 01 0 basic83410000 Allowance for retirement 03 0 basic83520000 Welfare expense 03 0 basic

0 basic82310000 Cost of raw material 01 0 basic82330000 Subsidiary material cost 01 0 basic82394000 Consumption, Subcontracting 01 0 basic82340000 Consumption of Supplies 01 0 basic82331000 Packaging material cost 01 0 basic82360000 Repair material consumption 01 0 basic82320000 Merchandise Cost 01 0 basic82350000 Scrap products 01 0 basic

0 basic85380000 Electricity costs 01 0 basic85390000 Gas 01 0 basic85400000 Water 01 0 basic

0 basic82392000 External activity for goods and services 01 0 basic82393000 Fee third party with hours (Service Prov 01 0 basic

0 basic82370000 Inventory change - not finished goods 01 0 basic82380000 Change in finished products inventory 01 0 basic82510000 Production order clearing account 22 0 basic

0 basic69160000 Gain from price difference own products 01 0 basic69160100 Loss from price difference own products 01 0 basic

0 basic85280000 Office supplies 01 0 basic85260000 Newspapaer and book expense 01 0 basic

CElem category

Industry assignment

84230000 Shipping costs 01 0 basic85240000 Communication expense 01 0 basic84250000 Ad expense 01 0 basic85220000 Union contribution 01 0 basic85360000 Insurance premium paid 01 0 basic84220000 Packaging and shipping expense 01 0 basic85120000 Entertainment expense 01 0 basic85180000 Meeting expense 01 0 basic

0 basic85521000 Depreciation - building 01 0 basic85521100 Depreciation - structure 01 0 basic85521200 Depreciation - machinery and equipment 01 0 basic85521300 Depreciation - vessel and aircraft 01 0 basic85521400 Depreciation - motor vehicle and transpo 01 0 basic85521500 Depreciation - fixtures and fittings 01 0 basic85521600 Depreciation - low value assets 01 0 basic85525000 Goodwill depreciation 01 0 basic85525100 Patent right depreciation 01 0 basic85525200 Lease right depreciation 01 0 basic85525300 Trademark depreciation 01 0 basic85525400 Utility model right depreciation 01 0 basic85525500 Copyright depreciation 01 0 basic85525600 Mineral right depreciation 01 0 basic85525700 Fishery right depreciation 01 0 basic85525800 Water right depreciation 01 0 basic85525900 NTT permisson depreciation 01 0 basic85526000 Utility right depreciation 01 0 basic85526100 Software depreciation 01 0 basic85526200 Concession depreciation 01 0 basic85526300 Public institution charge 01 0 basic85526400 Common facilities charge 01 0 basic85980000 AUC settlement expense 01 0 basic

0 basic85140000 Trip costs accommodation (documents/flat 01 0 basic83530000 Trip costs-transport and airfare(recpts/ 01 0 basic85160000 Trip costs, other 01 0 basic

0 basic0 basic

89110000 Discount 01 0 basic

0 basic86510000 Rental income on invested real estate 01 0 basic84240000 Occupancy costs 01 0 basic85450000 Lease payment 01 0 basic82411000 Loss on inventory assets elimination 01 0 basic84210000 Sales commission 01 0 basic85320000 Commission paid 01 0 basic85340000 Donation 01 0 basic85420000 Rent account 01 0 basic85460000 Repair expense 01 0 basic

85480000 Provision of reserve for repair expense 01 0 basic85620000 R&D cost 01 0 basic85990000 Petty expense 01 0 basic82511000 Revenue from capitalization of settled orders 22 0 basic

0 basic0 basic

Y9210100 Settl.Material 21 1 manufY9210150 Settl. Rework 21 1 manufY9210170 Settl. R&D 21 1 manufY9210190 Settl. Sales Order 21 0 basicY9210200 SettlThirdPartyMat 21 1 manufY9210300 SettlInternalActiv 21 1 manufY9210400 SetlExterServ 21 1 manuf

Order Settlement Service / Development 0 basicY9210500 SettlServRev 21 0 basicY9210550 SettlServCost 21 0 basicY9211000 Settlement Revenue 21 1 manufY9211100 Settlement Costs 21 1 manuf

0 basicY9310000 Res.Anal.Technical 31 0 basicY9311100 Res.Anal.Prim.Costs 31 1 manufY9311200 Res.Anal.COPReserv. 31 1 manufY9311300 Res.Anal.Sec.Costs 31 1 manufY9311400 Res.Anal.COSReserv. 31 1 manufY9311500 Res.Anal. OVH.Costs 31 1 manufY9311600 Res.Anal. OVH Reserv 31 1 manufY9311700 Res.Anal. MAT COS 31 1 manufY9311800 Res.Anal. LAB COS 31 1 manufY9311900 Res.Anal. OVH COS 31 1 manufY9320000 Res.Anal. Revenue 31 1 manufY9330000 Res.Anal. Revenue 31 1 serviceY9330100 Res.Anal. Rev Travel 31 1 serviceY9330200 Res.Anal. Lab COS 31 1 serviceY9330300 Res.Anal. Travel COS 31 1 serviceY9330400 Res.Anal.3rd Pty COS 31 1 serviceY9330500 Res.Anal. Discounts 31 1 serviceY9330600 Res.Anal. Material Costs 31 1 service

0 basicY9411100 Overhead Material 41 1 manufY9411200 Overhead production 41 1 manufY9411300 Overhead administration 41 1 manufY9411400 Overhead sales 41 1 manuf

0 basicY9420100 Build&Maint 42 0 basicY9420200 Assessment Quality costs 42 1 manufY9422000 COPA Assessment 42 0 basic

0 basic

Y9430100 Machine hours 1 43 1 manufY9430200 Machine hours 2 43 1 manufY9430300 Setup Production 43 1 manufY9430400 Water 43 1 manufY9430500 Industry Effluent 43 1 manufY9430600 Environmental 43 1 manufY9430700 Internal Transport 43 1 manufY9430800 Consulting 43 0 basicY9430900 Development 43 1 manufY9431000 QM Control 43 1 manufY9431100 Pers hrs 43 0 basic

0 basic0 basic

81110000 Sales revenue domestic 11 2 basic81120000 Sales revenue foreign 11 2 basic81130000 Sales revenue with cost element 11 2 basic81210000 Sales Revenue service provider - Domesti 11 1 service81220000 Service revenue Foreign 11 1 service81310000 Revenue Travel Costs (Service Provider) 11 1 service

0 basic81180000 Other sales deductions 12 2 basic81190000 Rebates 12 2 basic81320000 Sales deductions Service Provider 12 1 service81330000 Service revenue rebate 12 1 service

0 basic0 basic0 basic0 basic

0 basicAsset Accounting Accounts (category 90) 0 basic

21110000 Building 90 1 basic21310000 Machinery and equipment 90 1 basic21510000 Motor vehicle and transport equipment 90 1 basic21610000 Fixtures and fittings 90 1 basic21710000 Low value assets 90 1 basic21910000 Lease assets 90 1 basic22110000 Real estate 90 1 basic22710000 Construction clearing account 90 1 basic23110000 Goodwill 90 1 basic23210000 Patent right 90 1 basic23710000 Copyright 90 1 basic24410000 Software 90 1 basic

0 basic

0 basic

All Cost Elements

0 basic

0 basic

0 basic

1 serviceY9330000

1 serviceY9330100

1 serviceY9330200

1 serviceY9330300

1 serviceY9330400

1 serviceY9330500

1 serviceY9330600

Comment

BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103

BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103

BB 103BB 103BB 103

BB 103BB 103

BB 103BB 103BB 103

BB 103BB 103

BB 103BB 103

BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103

BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103

BB 103BB 103BB 103

BB 103

BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103BB 103

BB 103BB 103BB 103BB 103

BB 188BB 188BB 188BB 103BB 188BB 188BB 188

BB 103BB 103BB 188BB 188

BB 103BB 188BB 188BB 188BB 188BB 188BB 188BB 188BB 188BB 188BB 188BB 206BB 206BB 206BB 206BB 206BB 206BB 206

BB 188BB 188BB 188BB 188

BB 103BB 188BB 103

BB 188BB 188BB 188BB 188BB 188BB 188BB 188BB 103BB 188BB 188BB 103

BB 225BB 225BB 225BB 206BB 206BB 206

BB 225BB 225BB 206BB 206

BB 162BB 162BB 162BB 162BB 162BB 162BB 162BB 162BB 162BB 162BB 162BB 162

Assigned automatically

BB 206

BB 206

BB 206

BB 206

BB 206

BB 206

BB 206

Statistical Key Figures

Key Name Unit Type Layer Comment1001 Number of employees PRS Fxd Val. 0 basic1002 Area in square metres M2 Fxd Val. 0 basic

Industry assignment

Internal Orders

Order Type Order Key Short textY010 internal Internal Order: Third-party services 1000 YB0030Y020 internal Internal Order : Overhead costs 1000 YB0020Y090 internal Internal Order: Statistical orders 1000 -Y100 internal Research and Development 1000 YB00R1Y400 internal Internal Order: Marketing 1000 -Y600 internal Internal Orders: Investment 1000 YB00AIY9A0 Internal orders: Accrual cost accounting 1000 YB0020

CompanyCode

Settlm. Profile

external

Layer CommentYB30 0YB40 0- 0YB50 0- 0YB40 0 needed for FI-AAYB40 0

Functional area

Industry assignmentbasicbasicbasicbasicbasicbasicbasic

Segments and Profit Centers (maintained in FI only, NEW-GL)Foundation Layer Content

Segment* Description Profit center Profit center Group Description profit center group1000_A YB110 Product A YBH111 Product1000_B YB120 Product B YBH111 Product1000_C YB900 Default YBH119 Shared Services, Default1000_C YB700 Service YBH17 Service1000_C YB800 Allocation YBH18 Allocation1000_C YB600 Shared Services YBH119 Shared Services, Default1000_C YB999 Dummy YBH19 Dummy

Explanation:* Segment 1000_A: Product Area A* Segment 1000_B: Product Area B* Segment 1000_C: Dummy Segment, not assigned to product area

Profit Center

Library layer content Assignments

Layer CommentYBPH 1000 YB_010 2 basicYBPH 1000 YB_010 2 basicYBPH 1000 YB_010 2 basicYBPH 1000 YB_010 2 basicYBPH 1000 YB_010 2 basicYBPH 1000 YB_010 2 basicYBPH 1000 YB_010 2 basic Dummy profit center

Standard Hierarchy

Company code

Distribution Cycle

Industry assignment

Profit Center (PCTR) Groups

Group Name Profit Center NameYBPH Best Practices

YBH16 Value AddedYBH111 Product

YB110 Product A12011301

YB120 Product B120213021321

YBH119 Shared Services, DefaultYB600 Shared Services

110114011501160116021901

YB900 Default1801

YBH17 ServiceService

17011750

YBH18 AllocationAllocation

YBH19 DummyDummy

Group Level 1

Group Level 2

Group Level 3

Profit Center

Cost Center

YB700

YB800N/A

YB999N/A

Cost Center Name

Purchasing & Stores 1Manufacturing - 1

Purchasing & Stores 2Manufacturing 2Services/ Consulting

Financials and AdministrationQMR&DMarketingSalesCustomer service

Other Inc.&Expense

Plant & MaintenanceBuild. & Maintenance