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.