When posting a supplier invoice to a primary cost account, which field is mandatory by standard procedures?

When posting a supplier invoice to a primary cost account, the field that is mandatory by standard procedures is the Cost Center. Cost centers are essential in SAP FI for tracking and controlling costs within different departments or areas of an organization. They allow for more effective budgeting and financial reporting, as they help to allocate expenses to the appropriate area of the business.

The Cost Center field must be filled to ensure that the expenses can be accurately attributed to the correct operational segment of the company. This is important for internal management purposes and can also impact financial statements depending on the allocation of the costs.

In contrast, while segments, functional areas, and business areas serve various purposes in different contexts, they are not always required fields during invoice postings, particularly when dealing with primary cost accounts. Their usage depends on specific organizational structures and reporting requirements, which can vary between companies and scenarios.