SAP S/4HANA · Controlling (CO)
CSKS
Transparent table · masterCost center masterTime-dependent
The cost center master — one record per cost center, per validity period. It carries the controlling area, company code, the profit center the cost center rolls up to, the responsible person, and the category — and it is the dimension behind every cost-center report. The names (and other languages) live in the text table CSKT.
Primary key: MANDT · KOKRS · KOSTL · DATBI (client · controlling area · cost center · valid-to date). Cost centers are time-dependent — each validity period is its own row, keyed by the valid-to date (DATBI), with the valid-from date in DATAB. Released analytical view: I_CostCenter.
◆Key fields (CSKS)
| Field | Key | In reports | Description |
|---|---|---|---|
| KOKRS | PK | ● | Controlling area — the org unit cost accounting runs in. |
| KOSTL | PK | ● | Cost center — the code itself (matches RCNTR in ACDOCA). |
| DATBI | PK | ● | Valid-to date — the end of this validity period. |
| DATAB | ● | Valid-from date — the start of this validity period. | |
| BUKRS | ● | Company code the cost center belongs to. | |
| PRCTR | ● | Profit center the cost center rolls up to. | |
| KOSAR | ● | Cost center category — its type (e.g. production, admin, sales). | |
| VERAK | ○ | Person responsible (free text); VERAK_USER holds the user ID. | |
| KHINR | ○ | Standard hierarchy area — where it sits in the cost-center hierarchy. | |
| GSBER | ○ | Business area. | |
| WAERS | ○ | Cost center currency. |
◆How CSKS relates to the rest of the model
CSKS is the master; the texts, the postings, and the profit-center rollup sit in other objects and share the cost-center key.
| Object | Holds | Joined on |
|---|---|---|
| CSKT | Cost center names & descriptions, per language | KOKRS · KOSTL · DATBI · SPRAS |
| ACDOCA | The actual postings — the amounts by cost center | RCNTR = KOSTL |
| CEPC | Profit center master — the next level up the rollup | PRCTR |
In ACDOCA the cost center is field RCNTR; it matches KOSTL here. Join the posting to the right validity row of CSKS — the one whose period (DATAB to DATBI) contains the posting date.
◆Time-dependent — pick the right row
Because a cost center can change its profit center, responsible person, or category over time, CSKS stores a separate row for each validity period.
| To get… | Filter |
|---|---|
| The current master record | DATAB ≤ today ≤ DATBI |
| The record in force at a posting | DATAB ≤ posting date ≤ DATBI |
| One row per cost center (simple lists) | the open period — DATBI = 99991231 |
A common reporting mistake is joining a posting to every validity row of its cost center, which multiplies the amounts. Always bound the join by the validity period — or model the cost center as a current-state dimension and let the slowly-changing detail live in its own table.
◆S/4HANA status
CSKS is not replaced — it is a live transparent table and still the cost center master. The upgrade-safe way to read it is the released analytical view I_CostCenter, which surfaces the master (name, group, hierarchy, validity) over the same data.
Cost centers are part of Controlling, which in S/4HANA is merged into the Universal Journal. The master stays here in CSKS; the postings moved to ACDOCA (field RCNTR). Read the master from CSKS or I_CostCenter — never via ODP-RFC.
◆Where this surfaces — how to read it
- I_CostCenter — the released master view: name, group, standard hierarchy, validity, profit center
- CSKS joined to CSKT — the raw master and its texts, when you need fields the released view does not expose
- CSKS joined to ACDOCA on RCNTR — the master as the dimension behind the actual costs
◆Reports that use it
- Cost Center report — actual vs plan by cost element, sliced by this master
- Profit Center report — cost centers rolled up to their profit center (PRCTR)
- Internal Order & project reports — wherever a cost center is the account assignment
- Any overhead, headcount, or spend-by-department analysis
How the data gets out: a SAP-compliant extract of CSKS (or the released view I_CostCenter) via SLT or Table / Table-CDC — never ODP-RFC (SAP Note 3255746). See the extraction pattern →
Need cost centers as a clean dimension?
We model CSKS as a conformed cost-center dimension — current-state plus full validity history — joined to the journal so every cost-center report reconciles, and you own the code.
Terms on this page
- CSKS
- The cost center master — one row per cost center per validity period.
- Cost center (KOSTL)
- Where a cost is incurred — a department, line, or function you track spend against.
- Controlling area (KOKRS)
- The org unit cost accounting runs in; can span company codes.
- Cost element
- The nature of a cost; in S/4HANA it is a G/L account (field RACCT).
- Profit center (PRCTR)
- The next level up — cost centers roll up to a profit center for margin reporting.
- Standard hierarchy (KHINR)
- The tree that groups every cost center in a controlling area.
- Time-dependent
- The master is stored per validity period (DATAB to DATBI), so attributes can change over time.
- CSKT
- The text table — cost center names and descriptions, per language.
- I_CostCenter
- The released, upgrade-safe analytical view over the cost center master.
- ACDOCA
- The Universal Journal — the actual postings; cost center is field RCNTR.