SAP CCA - Master Data

In SAP system, you use Cost Center to determine the structure of your organization. Master data in Cost Center remains same for longer time periods. In order to find out errors in Cost Center, you need to execute Cost Center planning that generates area reports. It is necessary to keep master data same to perform these analysis.

You can maintain master data in SAP system manually or move from the external system. To load the master data, you can use following processes −

  • External data from Functional modules
  • External data from BAPI’s

In SAP system, you generally have two types of data −

Transaction data

Transaction data keeps on changing in system and is stored in line item tables.

Master data

You can use the following functions to create or change the master data −

  • Cost Center
  • Cost Elements
  • Activity Types
  • Key Figures
  • Resources

For each of the above objects, you can perform multiple functions in SAP system. The following functions are available −

Master Data Elements Functions
Cost Center Create, Change, Display, Delete and Display Changes
Cost Elements Create, Change, Display, Delete and Display Changes
Activity Types Create, Change, Display, Delete and Display Changes
Key Figures Create, Change, Delete and Display
Business Processes Create, Change, Delete and Display

Cost Center

Cost center in accounting is used to differentiate between different activities and for differentiated controlling of costs arising in an organization. Each cost center is assigned with different activity types and each activity type shows the specific activities in cost center.

Cost centers can be further combined into Cost Center groups and they can be used to create Cost Center hierarchies by combining responsibility area and other factors. To create a Cost Center, you have to first define Cost Center hierarchical structure.

Cost Elements

Cost Element is known as cost relevant item in Chart of Accounts. In SAP Cost Center Accounting, you have the following Cost elements −

Primary Cost Elements

A Primary cost element is defined as elements for which General Ledger Account G/L exists in Finance Accounting FI.

Common primary cost element includes −

  • Personnel Costs
  • Material Costs

Secondary Cost Elements

These elements are maintained in Cost Accounting. To create a secondary cost element, the system first checks already existing accounts in Financial Accounting and if an account exists, then secondary cost element cannot be created.

Cost element for Order settlement is a common example of secondary cost element.

Cost Element Category Types

Cost element category is used to define if you can post to cost element directly or not. When you post a fixed amount to a cost element by mentioning account number, it is called direct posting. In direct posting, you can post directly to all primary cost elements by specifying the account number.

When you cannot enter account number with posting transaction and the system determines the account at the time of posting it automatically, is known as indirect posting.

Maintaining Cost Element Master data

In SAP system, cost element master data is maintained using time based dependencies. There are different time-based dependencies in a SAP system −

Time-independent fields(I) Fisco-year based fields(Y) Period-based fields(P) Day-based fields(D)
Description Cost element charactersistics None Default account assignment
Name Cost element category
Record quality indicator
Unit of measure

Statistical Key Figures

Statistical key figures can be defined manually or you can transfer it automatically from the information system of SAP system application.

Key figures can be defined as −

  • Fixed values − All the key figures that you define as fixed values are available for positing in full fiscal year.

  • Total values − Key figures defined as total values are available only for posting in the defined period.


Resources are used to perform quantity-based cost planning for cost centers, orders and WBS element. In SAP system as per the available data, you can select from the following resource types −

  • Type R for overhead cost controlling
  • Type M represents for Material type
  • Type B refers to base planning objects

The structure of resource master data contains the following fields −

  • Resource key
  • Purchasing organization
  • Resource type
  • Validity period of the resource
  • Plant
  • Resource units
  • Cost element
  • Resource name
  • Material
  • Base object costing