The ZCBS hierarchy is created and maintained centrally and deployed in all controlling areas. It does not replace the cost center standard hierarchy, but is managed in parallel.
You must refer to Assessment cycles Rules for a detailed version but you can find below 2 key principles that must be followed to ensure an accuracy of the fixed costs dashboard in BW.

Display the ZCBS hierarchy

 

Principle 1 - It must be consistent with the activity 1

CBS cost centers

  • All cost centers included in the groups 
    • ZCBS-CORPO Corporate Function
    • ZCBS-FUNCT FUNCTION SERVICES
    • ZCBS-ICO INTERCOMPANIES

are assigned to the Activity 1 CBSS in WP1 or 50 in PF1.

In WP1,

  • ZCBS-CORPO & ZCBS-FUNCT are assessed to the IECRA00569 
  • ZRCS-ICO is assessed to the IECRA01148

 

 

NBD cost centers

  • All cost centers included in the group 
    • ZCBS-PROJ SERVICES PROJECTS (OUT OF GUARANTEE)

are assigned to the Activity 1 NBDD (=IECRA00554) in WP1 or 89 in PF1.

 

 

Non allocated cost centers

  • All cost centers  included in the group 
    • ZCBS-OTH CBS NON FUNCTION COSTS

are assigned to the Activity 1 CBNR (=IECRA00450) in WP1 or 59 in PF1

  • Cost centers in entities that are not consolidated are also included in the group ZCBS-OTH

 

 

GBU cost centers

  • All cost centers included in the group 
    • ENTRP  ENTERPRISE

are assigned to a GBU

 

 

Technical cost centers are included in the group RHXXX TECHNICAL COST CENTERS

 

 

Principle 2 - It must be consistent with the BFC account

 

CBS cost centers

  • All cost centers included in the group
    • ZCBS-CORPO Corporate Function
    • ZCBS-FUNCT FUNCTION SERVICES

are allocated to R33400 Shared service function expenses (origin)

  • and all cost centers included in the group
    • ZCBS-ICO INTERCOMPANIES

are allocated to R33200 Shared services function costs invoiced

 

 

NBD cost centers

  • All cost centers included in the group 
    • ZCBS-PROJ SERVICES PROJECTS (OUT OF GUARANTEE)

are allocated to a BFC account R36xxx Research & Development

 

 

Non allocated cost centers

  • Cost centers  included in the group 
    • ZCBS-OTH CBS NON FUNCTION COSTS

are usually allocated to R33400 Shared service function expenses (origin)

 

 

GBU cost centers

  • The allocation of cost centers included in the group 
    • ENTRP  ENTERPRISE

depends on the type of costs but they can not be allocated to R33400 Shared service function expenses (origin) or R33200 Shared services function costs invoiced

 

 

 

Definitions are provided in the Financial Reporting Guide

 

 

 

 

 

Technical cost centers are not allocated to BFC

 

 

 

 

  • we have decide that the Nodes in EADM and EICO will stay as today with no adaptation for GBU
  • Nodes RDR(RD) and EMSV(Marketing and sales). The GBU can create a NODE for themself in level 3(considering ZCBS level0), with different subnodes in level 4 according to their own criteria (normally very close to the concept of activity 1) and the CCs in level 5. This is already created for SA and Special Chem. it will be pending Specialty Polimer; Peroxides and Emerging Biochemical