THE EFFECT OF DIFFERENT STRATEGIES FOR INTEGRATED PLANNING WITHIN COST CENTER ACCOUNTING ON THE SAP SYSTEM’S PERFORMANCE: EVIDENCE BASED ON SQL TRACE REPORTS




Abstract:
This paper empirically examines the effect of different strategies for integrated planning within cost center accounting on the SAP system performance based on SQL trace reports from industrial companies. Specifically, we analyze how the two types of cost allocation between cost centers – distribution and assessment – affect the SAP system’s performance. In this respect, we point out that the cost assessment has better performance than the cost distribution because costs from different primary and secondary cost elements can be totaled in one posting to the assessment cost element. In order to make a case for the cost assessment, a considerable attention is paid to the processing time of cost transfers between cost centers.

CITATION:

IEEE format

V. Marjanović, P. Ulrich, M. Milojević, “The Effect of Different Strategies for Integrated Planning within Cost Center Accounting on the SAP System’s Performance: Evidence Based on SQL Trace Reports,” in Sinteza 2014 - Impact of the Internet on Business Activities in Serbia and Worldwide, Belgrade, Singidunum University, Serbia, 2014, pp. 546-551. doi: 10.15308/sinteza-2014-546-551 

APA format

Marjanović, V., Ulrich, P., Milojević, M. (2014). The Effect of Different Strategies for Integrated Planning within Cost Center Accounting on the SAP System’s Performance: Evidence Based on SQL Trace Reports. Paper presented at Sinteza 2014 - Impact of the Internet on Business Activities in Serbia and Worldwide. doi:10.15308/sinteza-2014-546-551

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