In SAP S/4HANA Management Accounting, the system can be configured to automatically determine a default account assignment object for postings where one is not specified manually. This is primarily configured via transaction OKB9. The configuration allows for defaulting based on company code, business area, or valuation area for specific cost elements. The standard, real account assignment objects that can be set as defaults in this configuration are Cost Centers, Profit Centers (in specific scenarios with document splitting), and Profitability Segments. A WBS element can also be used, but it's often defaulted through other means like substitution or in specific application components.

A. WBS element: While a WBS element is a real cost object, it is typically defaulted via substitutions or application-specific settings (e.g., in Asset Accounting), not as a primary option in the central default account assignment table (OKB9) alongside cost centers.

B. Service order: A service order is a type of internal order. While "Order" is a defaultable object, the provided list includes more fundamental and distinct objects like Profit Center and Profitability Segment, which are key options in the configuration.

1. SAP S/4HANA Documentation - Default Account Assignment: The official SAP Help Portal documentation for "Default Account Assignment" (related to transaction OKB9) specifies the objects that can be used for automatic postings. It explicitly lists Cost Center

Order

and Profitability Segment. In the context of the New General Ledger and S/4HANA

Profit Center derivation is a key part of this logic

often being a required entry.

Source: SAP Help Portal

S/4HANA

Management Accounting -> Overhead Cost Controlling -> Cost Element Accounting -> Master Data in Cost Element Accounting -> Default Account Assignment.

2. SAP S/4HANA Training Course AC040 - Business Processes in Management Accounting in SAP S/4HANA: This course material details the configuration of automatic account assignments. Unit 5

"Cost Center Accounting

" covers the settings in OKB9

demonstrating the configuration of default Cost Centers

Profit Centers (as a characteristic of the cost object or via derivation)

and Profitability Segments for cost elements.

Source: SAP Training Materials AC040

Unit 5

Lesson on "Automatic Account Assignment".

3. SAP Note 2814621 - "OKB9: WBS element as default account assignment": This SAP Note clarifies that a WBS element cannot be directly entered as a default account assignment in transaction OKB9. It recommends using substitution rules (transaction GGB1) for this purpose

confirming it is not a standard

direct configuration option in the same way as a Cost Center or Profitability Segment.

Source: SAP ONE Support Launchpad

SAP Note 2814621.