General rule

Each Cost Center must be mapped to one Cost Center group at level 4 of ZCBS hierarchy.

Illustration

When you request the creation of a new cost center, you must provide the ZCBS level 4 group:

Exception

No exception

General rule

All Cost Centers are allocated to only 1 BFC heading (through allocation cycles).

Illustration

When you request the creation of a new cost center, you must provide the ZCBS level 4 group:

Exceptions

• Depreciation
• Mixed Cost Centers (allow to have variable and Fixed costs in same Cost Center)
• Production CC (that most of time belong also to Mixed Cost Centers)
• R&D cost centers: depending on the accounts can report in R36100 - R&I GBU and R36200 - Research & development - Grants

General rule

• ZCBS level 2 under scope are allocated to only 1 BFC heading. 
• The COPA Cycles must ensure the consistency between the cost center and the target BFC heading (corresponding to the NASA hierarchy Level 2/ZCBS level 2 of the CC). Mapping L2-BFC

Illustration

Exceptions

• Depreciation
• EPRD for Mixed Cost Centers: Indirect allocate also variable. Workshop allocate to R25460/R25470
• RDD Node: Impact in R36100 & R36200

General rule

• Cost center Groups ZCBS for levels 3 and 4 can be created to cover the needs of the GBU/ should be adjusted to GBU organization. Only Under the Levels 2: R&D and SGA.

Illustration

Exceptions

• No exception

General rule

Employees working for different BSAs can’t be on the same cost center

Illustration

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Exceptions

• None, even if it means to have cost center with only one employee

General rule

• Each CC is linked to one single ZCBS node (at level 4)
• Each ZCBS node level 4 is attached to one single BSA (see definitions)

Illustration

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Exceptions

• If no BSA is identified for the ZCBS node level 4, it should be assigned to the technical BSA BSA_NA (BSA not assigned)

General rule

Determination rules from ZCBS Hierarchy to NASA depend on:

• GBU ≠ Function
• If Function: Corporate Function ≠ SBS
• If GBU: Fixed Cost Plant, Fixed cost Others  ≠ SGA/R&I/Interco

Illustration

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Exceptions

• ...

General rule

• Each NASA node at Level 5 is linked to a Budget Owner, who is accountable for the budget.
• There is no maintenance in the systems of the correspondence: position/BO name vs L5 Node.
• Controlling of each function/GBU should know who is the budget owner of each L5 Node.

Illustration

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Exceptions

• The concepts of budget owner (associated to level 5) and SRM7 position (approver of POs) are different.
• We might have a level 5 with 1 Budget owner (always) and many SRM7 approvers (associated to the CCs).