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AC040

Business Processes in

Management Accounting

SAP ERP - Financials

Date

Training Center

Instructors

Education Website

Participant Handbook

Course Version: 92

Course Duration: 5 Day(s)

Material Number: 50093095

An SAP course - use it to learn, reference it for work

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About This Handbook

Thishandbookisintendedtocomplementtheinstructor-ledpresentationofthis

course,andserveasasourceofreference. Itisnotsuitableforself-study.

Typographic Conventions

American English is the standard used in this handbook. The following

typographic conventions are also used.

Type Style Description

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includefieldnames,screentitles,pushbuttonsaswell

asmenunames, paths, andoptions.

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other locations, such asSAPNet).

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graphics, and tables

EXAMPLETEXT Names of elements in the system. These include

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names, andindividualkey wordsof aprogramming

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SELECT and INCLUDE.

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and their paths, messages, names of variables and

parameters, and passages of the source text of a

program.

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<Example text> Variableuserentry. Pointedbracketsindicatethatyou

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Icons in Body Text

The following iconsareused in thishandbook.

iii

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Example text	Emphasizedwords or phrases in bodytext, titlesof graphics, and tables
EXAMPLETEXT	Names of elements in the system. These include reportnames,programnames,transactioncodes,table names, andindividualkey wordsof aprogramming language,whensurroundedbybodytext,forexample SELECT and INCLUDE.
Example text	Screenoutput. Thisincludesfileanddirectorynames and their paths, messages, names of variables and parameters, and passages of the source text of a program.
Example text	Exactuserentry. Thesearewordsandcharactersthat youenterinthesystemexactlyastheyappearinthe documentation.
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AboutThisHandbook AC040

Icon Meaning

Formoreinformation,tips,orbackground

Noteorfurtherexplanationofpreviouspoint

Exception or caution

Procedures

Indicatesthattheitemisdisplayedintheinstructor's

presentation.

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	Noteorfurtherexplanationofpreviouspoint
	Exception or caution
	Procedures
	Indicatesthattheitemisdisplayedintheinstructor's presentation.

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Contents

Course Overview......................................................... vii

Course Goals...........................................................vii

Course Objectives .....................................................vii

Unit 1: Management Accounting Overview..........................1

General Tasks of Management Accounting .........................2

Overview of Management Accounting Components ............. 11

Integration Within Management Accounting and with Other SAP

Applications........................................................34

Unit 2: Management Accounting Organization ................... 41

Organizational Units Used in Accounting..........................42

Basic Data for Overhead Management Accounting..............50

Unit 3: Meeting Reporting Requirements .......................... 77

Analytics in Management Accounting..............................78

Unit 4: Planning in Management Accounting ..................... 99

Introduction to Planning.............................................100

Planning Options in Overhead Management Accounting.......111

Unit 5: Integrated Planning Process in Management

Accounting ...............................................................143

Integrated Planning Cycle ..........................................144

Integration of Activity-Based Costing..............................173

Unit 6: Integration Aspects of the Accounting Logic...........185

Postings from Other Applications..................................186

Statistical and Real Postings.......................................211

Unit 7: Daily Postings in Management Accounting.............223

Actual Postings in Overhead Management Accounting ........225

Postings for Make-to-Stock Production...........................249

Posting Sales of Make-to-Stock Goods...........................276

Postings for Processing Make-to-Order Services ...............291

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Contents AC040

Unit 8: Period-End Closing Aspects of Management

Accounting ...............................................................303

Using the Schedule Manager for Fast Close Options...........305

Period-End Closing for Overhead Cost Controlling .............311

Period-End Closing for Product Cost Controlling................345

Profit Analysis in Management Accounting.......................368

Profit Analysis with Actual Costing or Transfer Prices ..........388

Unit 9: Reconciliation Between Management Accounting and

Financial Accounting...................................................399

General Ledger Accounting (New) (optional lesson)............400

Reconciliation Ledger (optional) ...................................407

Master Data Governance for Financials (optional)..............415

Index .......................................................................425

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Course Overview

Management Accounting offers functions to complete common accounting

business processes. This course describes the cross-application integration of

important business processes and their effect on Management Accounting.

A sample company is used to show how Management Accounting can be

implemented andmapped intheSAP R/3 system.

ThiscourseintroducestheManagementAccountingfunctionsanddescribeshow

theyareintegrated,withoutgoingintotoomuchdetailabouthowtousethem. You

willbeabletousetheknowledgegainedtoassesstherelevanceofManagement

Accounting for your own company.

Target Audience

Thiscourseisintendedforthefollowing audiences:

• Project managers and project teammembers

• Peopleresponsibleforimplementinginternalaccountingfunctions

• AnyonewhowantsanoverviewofthebusinessprocessesinManagement

Accountingandtheirinternalandexternalintegration

Course Prerequisites

Required Knowledge

• SAP01 – SAP R/3 Overview

• SAPFIN– SAP FinancialsSolution Overview

• Basicknowledgeofcostaccountingandrelatedbusinessprocesses

• Experience using SAP user interface

Course Goals

This course will prepare you to:

• Discusstheconceptsand methodology used in Management Accounting

business processes

• Describe the functions management accounting offers to perform cost

allocation and planning

• Describe how Management Accounting interacts with other SAP ERP

processes

vii

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CourseOverview AC040

Course Objectives

After completingthiscourse, youwill beable to:

• ExecutethecoreManagementAccountingfunctions

• IdentifythecomponentsinManagementAccountingthataddressdifferent

business requirements

• ExplainintegrationwithinManagementAccounting

• Explain how Management Accounting integrateswith other SAP system

components

• Describevariouscostingoptionsandexplaintheirdifferences

• Decide which Management Accounting tools to use in given business

situations

viii

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Unit 1

Management Accounting Overview

Unit Overview

This unit discusses the general tasks of Management Accounting and gives

an overview of its components. It shows how the Management Accounting

componentsareinterrelatedandhowtheyinteractwithotherSAPapplications.

Unit Objectives

After completing thisunit, you will beableto:

• Explain the differences between Management Accounting and Financial

Accounting within SAP solutions

• List some of the Management Accounting functions that can be used to

manage a business

• ListthemaincomponentsofManagementAccountingandtheirpurpose

• Match components with their function

• Explain the most important integration points between Management

Accounting components

• ExplainthemajorintegrationpointsbetweenManagementAccountingand

other SAP applications

Unit Contents

Lesson: General Tasks of Management Accounting..........................2

Lesson: Overview of Management Accounting Components.............. 11

Exercise 1: Management Accounting Components.....................29

Lesson: Integration Within Management Accounting and with Other SAP

Applications.......................................................................34

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Unit1: ManagementAccountingOverview AC040

Lesson: General Tasks of Management Accounting

Lesson Overview

Inthislesson,wewilldiscussthedifferencesbetweenManagementAccounting

and Financial Accounting in SAP solutions. We will talk about the major

components of Management Accounting and showhowthey interact andhow

financialdataflowsbetweenthemandothercomponentsoftheSAPsystem.

Lesson Objectives

After completingthislesson, you will beable to:

• Explain the differences between Management Accounting and Financial

Accounting within SAP solutions

• List some of the Management Accounting functions that can be used to

manage a business

Business Example

Your initial focus is to gain an understanding of the purpose of Management

Accounting and how it works with Financial Accounting to provide financial

and controlling information.

Financial Accounting vs. Management Accounting

Accountingincludesmanydifferentfunctionsandbusinessprocesses. TheSAP

system architecture consists of specialized accounting components that serve

various accounting functions.

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AC040 Lesson: General Tasks of Management Accounting

Figure 1: Accounting Architecture

SAPFinancialSupplyChainManagementconcentratesonfunctionssuchas

cashmanagement,treasurymanagement(forinstance,funds,foreignexchange,

derivatives,andsecurities),loans,andmarketriskmanagement.

FinancialAccountingmainlyinvolvesthegeneralledger,processingreceivables

and payables, and asset accounting.

InvestmentManagementsupportsplanning,investment,andfinanceprocesses

for capital investment measures.

ManagementAccountingoffersmanytoolsthatcanbeusedtoprepareoperating

datafor businessanalysisandmanagement decisions.

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Unit1: ManagementAccountingOverview AC040

Figure2: ComparisonofFinancialandManagementAccounting

ManagementAccountingcontainsall thefunctionsnecessaryfor effectivecost

and revenue controlling. It covers all aspects of management controlling and

includesmanytoolsforcompilinginformationforcompanymanagement.

Financial reports used for external reporting purposes (such as balance sheets

andprofit and loss statements)arecreatedinFinancialAccounting. Similar to

the various legal requirements set by the relevant financial authorities, these

externalreportingrequirementsareusuallyprescribedthroughgeneralaccounting

standards, such as Generally Accepted Accounting Principles (GAAP) or

International Financial ReportingStandard (IFRS).

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AC040 Lesson: General Tasks of Management Accounting

Figure 3: Internal and External Reporting

Althoughinternalandexternalusersoftenhavedifferentaccountinginformation

requirements,muchoftheunderlyingdataisrelevantforbothpurposesbutitcan

bepresenteddifferentlytosatisfythedifferentrequirements.

Standardized accounting intended for external users is sometimes referred to

as financial accounting. Management accounting generally refers to the

non-standardizedaccountingapproachthatsupportsmanagementdecisionmaking.

Financialaccountingreportsthataretypicallyrequiredincludetheprofitandloss

statement and balance sheet. Managerial accounting reports can be structured

individually, a common example being the plan/actual cost comparison for a

specific department for the current period.

Management Accounting Components

ManagementAccountingconsistsofseveralcomponents,asshowninthefigure

below.

The black arrows between the different Management Accounting components

displaythetypical flowof cost andactivityquantities(suchasworking hours)

between these components. These costs can be transferred as an overhead

allocationtoaproductionorder. Thecostscouldalsobechargedasoverheadto

the sameproduction order asworking hours, meaningthelabor costscould be

calculatedbymultiplyingthenumberofhoursbyaspecifichourlyrate.

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Unit1: ManagementAccountingOverview AC040

Figure 4: Management Accounting Architecture

Similarly, costs from Overhead Cost Controlling (CO-OM) and Product Cost

Controlling (CO-PC) can flow into Profitability Analysis (CO-PA), where,

togetherwithrevenuedata,theycanbeusedtocalculateoperatingresults,making

itpossibletoestablishhowprofitablethevariousareaare.

OtherSAPapplicationscanpostcostsorrevenuestoManagementAccounting.

PostingstoanexpenseaccountinFinancialAccounting,forexample,cancause

costpostingsinCO-OM.Inthesameway,FinancialAccountingcanpostrevenues

directly to CO-PA. Cost flows also occur between Financial Accounting and

CO-PC,whichiswhererawmaterialcostsincurredintheproductionprocessare

entered. Inaddition,thereisaflowbackintoFinancialAccountingifproduction

costshavebeenactivatedasafinishedproductorWIP(workinprocess).

OtherSAPERPcomponents,suchasSAPERPHumanCapitalManagementand

Logistics(materialsmanagement,sales,andproductionplanning)areintegrated

with Management Accounting, as can be seen in the logistics process flow

(procurement,production,warehouse,andsales)intheManagementAccounting

Architecture figure.

The next figureshows several typical functions in the most important areasof

ManagementAccountingandillustratestheflowofcosts.

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AC040 Lesson: General Tasks of Management Accounting

Figure 5: Flow of Costs in Management Accounting

ThemainpurposeofOverheadCostControlling(CO-OM)istotakecoststhat

cannotbeassigneddirectlytothegoodsandservicesofacompanyandallocate

themasfarasispossibleaccordingtotheircause. Accountassignmentobjectsfor

suchcostsincludecostcentersandinternalorders,forexample. Thismeansthat

withintheplanningprocessitispossibletoplannotjustcosts,butalsointernal

activitiesthatcanthenbeusedtocalculatepricesfortheactivitytypes. If,during

thecourseoftheyear, activitiesaresuppliedfromthecostcenterstoothercost

centers, or evento theshopfloorareaofthecompany, theactivities– withthe

pricesvaluated–flowtothecorrespondingreceivers(consumers). Attheendof

theperiod,theoverheadcostobjectbalancesarecalculatedandthenallocatedto

ProductCostControllingorprofitabilityandsalesaccounting.

ProductCostControllingtakesthecostsforproducinggoodsandservices(and,

incertaincases,alsotheirsalesrevenues)andsettlesthemtofinancialaccounting

or to profitability and sales accounting.

Profitabilityandsalesaccountingisusedforenterpriseplanning. Itsmainfocus,

however,isthedeterminationoftheactualbusinessprofitandloss. Twoviews

arealwaysusedforthispurpose: theexternalviewinthemarket for analyzing

profitabilitysegments(ProfitabilityAnalysis)andtheinternalviewofindividual

partsofthecompanyresponsibleforprofit(ProfitCenterAccounting).

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Unit1: ManagementAccountingOverview AC040

Figure 6: Typical Tasks in Management Accounting

The maincomponentsof Management Accounting areused for different tasks

and types of analysis:

Classify costs and reconcile data

Cost Element Accounting classifies the costs and revenues posted to

Management Accounting. It also enablesyou to reconcilecostsbetween

ManagementAccountingandFinancialAccounting.

ThereconciliationledgerinCostElementAccountingprovidesreporting

functions for identifying the cost and revenue differences between

FinancialAccountingandManagementAccounting. Itcanalsobeusedfor

reconciliationpostingstoFinancialAccounting,ifnecessary.

Control overhead costs and allocate costs

OverheadCostControllingexaminestheoriginofcostsinthefunctional

areasofanenterprise. Overheadcostsincludecoststhatcannotbedirectly

assigned to a product or a service. It is often difficult to determine what

causesoverheadcosts. Activity-BasedCosting(ABC)providesyouwith

more ways to allocate costs.

Evaluate the cost of goods or services

Product Cost Controlling isused to cost and evaluate the cost of goods

manufactured for a product and the costs associated with providing a

serviceor whencarrying out aproject(plan andactual). Thiscomponent

providestoolsforacomprehensiveanalysisofthevalue-addingprocesses

in an enterprise.

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AC040 Lesson: General Tasks of Management Accounting

Analyze profit

ProfitabilityAnalysisdealsmainlywithanalyzingtheeffectsofenterprise

activitiesontheexternalmarket. Itenablesyoutodeterminehowsuccessful

the enterprise is in different market segments (product divisions, for

example)andhowprofitabilityhasevolvedoveraperiodoftime.

Analyzesuccess of individual profit centers

ProfitCenterAccountinganalyzesthesuccessoftheprofitcentersinthe

enterprise. Itcanbeusedtorepresenttheinternalmarketintheenterprise,

particularlyifmultiplevaluationapproachesandtransferpricesareused.

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Unit1: ManagementAccountingOverview AC040

Lesson Summary

You should now be able to:

• Explain the differences between Management Accounting and Financial

Accounting within SAP solutions

• List some of the Management Accounting functions that can be used to

manage a business

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AC040 Lesson: Overview of Management Accounting Components

Lesson: Overview of Management Accounting

Components

Lesson Overview

This lesson briefly introduces the Management Accounting components and

elementsthatareusedinManagement Accounting, suchascost elements, cost

centers, and internal orders. You willlearn how activity-based costing isused

in Management Accounting.

Lesson Objectives

After completingthislesson, youwillbeable to:

• ListthemaincomponentsofManagementAccountingandtheirpurpose

• Match components with their function

Business Example

Managinganenterpriserequiresdifferenttoolsfordifferentsituations. Youwant

toreviewtheManagementAccountingcomponentstoseewhichtoolissuitedfora

particularanalysispurpose. Youwillfindtoolsthatallowyoutodothefollowing:

• Adjust the perspective and analyze profitability by product or by area of

responsibility

• Determinethecost-effectivenessofcertainbusinessprocesses

• Analyze overhead cost

Main Components of Management Accounting

ThecomponentsofManagementAccountingcanbegroupedaccordingtotheir

purpose:

Classify costs and reconcile data

Cost Element Accounting classifies the costs and revenues posted to

Management Accounting. It also enablesyou to reconcilecostsbetween

ManagementAccountingandFinancialAccounting.

ThereconciliationledgerinCostElementAccountingprovidesreporting

functions for identifying the cost and revenue differences between

FinancialAccountingandManagementAccounting. Itcanalsobeusedfor

reconciliationpostingstoFinancialAccounting,ifnecessary.

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Unit1: ManagementAccountingOverview AC040

Control and allocate overhead costs

OverheadCostControllingexaminestheoriginofcostsinthefunctional

areasofanenterprise. Overheadcostsincludecoststhatcannotbedirectly

assigned to a product or a service. It is often difficult to determine what

causesoverheadcosts. Activity-BasedCosting(ABC)providesyouwith

more ways of allocating costs.

Evaluate the cost of goods or services

Product Cost Controlling isused to cost and evaluate the cost of goods

manufactured for a product, and the costs associated with providing a

serviceor whencarrying out aproject(plan andactual). Thiscomponent

providestoolsforacomprehensiveanalysisofthevalue-addingprocesses

in an enterprise.

Analyze profit and success

ProfitabilityAnalysisdealsmainlywithanalyzingtheeffectsofenterprise

activitiesontheexternalmarket. Itenablesyoutodeterminehowsuccessful

the enterprise is in different market segments (product divisions, for

example)andhowprofitabilityhasevolvedoveraperiodoftime.

ProfitCenterAccountinganalyzesthesuccessoftheprofitcentersinthe

enterprise. Itcanbeusedtorepresenttheinternalmarketintheenterprise,

particularlyifmultiplevaluationapproachesandtransferpricesareused.

Figure7: OverviewofManagementAccountingComponents

Classifying Costs and Reconciling Data

CostandRevenueElementAccountingispartofOverheadCostControlling. It

providesastructurefor assigningManagement Accounting databyclassifying

transaction items, which are posted to a corresponding controlling object (for

example, acost center or an internal order) depending on their cost orrevenue

element.

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AC040 Lesson: Overview of Management Accounting Components

Figure 8: Cost and Revenue Element Accounting

The cost flow in Management Accounting can make it necessary to reconcile

internalandexternalaccounting. CostandRevenueElementAccountingisthe

ManagementAccountingcomponentthatsupportsthisreconciliationrequirement.

The reconciliation ledger provides reporting functionsfor identifying cost and

revenuedifferencesbetweenFinancialAccountingandManagementAccounting.

Ifrequired,itcanbeusedforreconciliationpostingstoFinancialAccounting.

Controlling and Allocating Costs

OverheadCost Controllinghas two components: Cost Center Accounting and

Cost and Revenue Element Accounting. Each addresses certain aspects of

analyzingandcontrollingoverheadcosts. Overheadcostsarecoststhatcannotbe

assigneddirectlytocostobjects(forexample,productionorders).

Figure9: OverheadCostControllingandActivity-BasedCosting

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Unit1: ManagementAccountingOverview AC040

Activity-BasedCostingprovidesyouwithmorecostallocationoptionsthatyou

canusefortheoverheadcostsinProductCostControllingandprofitabilityand

sales accounting. You can also assign the process directly from operational

systems and use it as a cost object.

Thepercentageofoverheadintotalcostshasrisensharplyinrecentyears. The

number of workers employed in overheadareasgrewfrom 25% to 30% inthe

1950s to more than 50% today. Overhead has grown in both manufacturing

andserviceorganizations. ResearchintheUnitedStatesrevealedthatoverhead

accountsforapproximately80%ofthecostsinthemechanicalengineeringand

electronicsindustries. Asoverheadgrows,theproportionofdirectlyassignable

productioncostsshrinks. Consequently,itisbecomingincreasinglyimportantto

analyzeandcontroloverheadcosts. Similarly,increasinglysophisticatedtoolsare

needed to facilitate the application of overhead to production orders and other

cost objects.

Cost Center Accounting is used to determine where costs are incurred in

your organization. When costs are incurred, you assign or post them to the

correspondingcostcenter. Thesecostscanincludepersonnelcosts,rentalcosts,or

anyothercoststhatcanbeassignedtoanexistingcostcenter.

Figure 10: Cost Center Accounting

Youassigneachcostcentertoacostcentertype(forexample,anadministration

costcenteroraproductioncostcenter). Inthemasterrecordforeachcostcenter,

thereisafieldforthenameof thecostcentermanager.

ThepostingandassignmentofcoststocostcentersnotonlysupportsManagement

Accounting,butmoreimportantly,isalsoasignificantrequirementforusingthe

other ManagementAccountingcomponents. Thefollowingtypicalapproaches

can be used todefinecost centers: functional requirements, allocationcriteria,

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AC040 Lesson: Overview of Management Accounting Components

activities provided, geographical location, and the area of responsibility. The

selectedapproach should, however, beused consistently throughout theentire

enterprise.

Cost centerscanbegroupedtogether toprovidesummary cost information. In

fact,afundamentalrequirementforimplementingCostCenterAccountingisthe

creationofastandardhierarchyforacontrollingarea. Thestandardhierarchy

reflectsthewholestructureofallcostcentersinthecontrollingarea,andprovides

cost totals at each node of the structure.

The HAC040 node is used throughout this course. You can find this node by

choosing H1 → H9500 → HAC040.

Figure 11: Internal Orders

Aninternalordercanbeusedtotrackcostsandrevenues(insomecases)within

acontrollingarea. Youcanuseinternalorderstoplan,monitor,andallocatecosts.

Internalorderscanbesplitintofourcategoriesdependingontheirpurpose:

• Overheadcostordersareusedtomonitoroverheadcoststhatareincurredfor

acertainpurpose,suchasholdingatradefair,orfordocumentingcosts,such

as for maintenance and repair tasks.

• Investment ordersareusedto monitor coststhat are incurred for anasset

underconstruction,forexample,abuildingorawarehouse.

• Accrual orders are offsetting entries of accrual costs (calculated costs in

Management Accounting) to cost centers.

• Orders with revenues are used as cost objects so that costs and revenues

can be tracked.

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Unit1: ManagementAccountingOverview AC040

Figure 12: Activity-Based Costing: Model

Traditionally,overheadcostsareallocatedfromcostcenterstocostobjectsusing

methodssuchaspredefinedoverheadratesandactivityallocation.

Activity-BasedCosting(ABC),however,assignsthecoststobusinessprocesses

regardless of which organizational unitscaused thecosts. A businessprocess

is a cross-functional object that can use the resources of any cost center in a

controlling area.

Activity-Based Costing is an enhancement to the existing cost management

functions. Overheadcostsarestillassignedtocostcenters. Thecostcentersthat

useresourcesnecessaryfortheprocessallocatetheresultingresourcecoststothe

process (for example, a purchasing cost center allocates the costs incurred in

preparing and distributing a quotation inquiry to a procurement process). The

processesarethenusedbycostobjects(suchasproductionorders)andthecosts

allocated to those cost objects. Process costs that are not assigned to any cost

objectaretransferredtoProfitabilityAnalysistoenablemorepreciseandcomplete

settlement of the overhead costs.

Costdriverscanbeusedasabasisforallocatingprocessquantities. Inprinciple,

anyinformationthatexistsintheSAPsystemorthatyouprovidecanbeusedas

acostdriver. Examplesofpossiblecostdriversincludeoutputquantityorscrap

quantityofaproductionorder; number ofprocessedsalesorder items; number

ofnetworkoperationsforaproject;andinformationfromthematerialorservice

master.

CostCenterAccountinganswersthequestionofwherecostswereincurred,while

Activity-Based Costing answers the question of why (for what purpose) costs

were incurred.

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AC040 Lesson: Overview of Management Accounting Components

Evaluating the Cost of Goods or Services

ProductCostControlling(CO-PC)isconcernedwithallaspectsofplanningthe

cost of producing products or services, as well as tracking and analyzing the

actual costs.

Figure 13: Product Cost Controlling

ProductCostControllingconsistsofthefollowingcomponents:

• Product Cost Planning

• Cost Object Controlling

• Actual costing and material ledger

Figure 14: Product Cost Controlling: Overview

ProductCostPlanningisusedtoestimatethecoststoproducegoodsorservices.

Ifaquantitystructure(billofmaterialandrouting)isavailableinManufacturing

PlanningandExecution,thesystemcanautomaticallycreateacostestimatebased

on this data. If no quantity structure is available in the SAP system, you can

eitherenterthecostingitemsmanuallywiththeunitcostingtoolortransferthem

automaticallyfromanon-SAPsystemusingbatchinput.

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Unit1: ManagementAccountingOverview AC040

Figure 15: Product Cost Planning

ProductCostPlanningcananswermanycommonquestions:

• What is the cost of goods manufactured and cost of goods sold for our

product?

• Isitpossibletomanufacturetheproductatthismarketprice? Whatisour

price limit?

• Isitmorecost-effectivetoproduceinsmallerorlargerlotsizes?

• Whatisthestructureofourcosts? Howhighareourmaterialcostscompared

to labor costs?

• Whataretheeffectsoncostsofimprovingtheproductionprocess?

• Whichpartsoftheorganizationcontributetothecostoftheproduct?

• Inwhichplantwouldproductionbemostefficient?

• What is the impact of energy costs and machinery depreciation on my

product (primary costs)?

• Isexternalprocurementlessexpensivethanon-siteproduction?

InCostObjectControlling,thecostsincurredduringproductionofaproductor

servicearecollectedoncostobjects(suchasproductionorders). Severaldifferent

typesofcostobject areavailable, depending onyour requirements. Thesecost

objectsincludesalesorders,productionorders,processorders,andproductioncost

collectors. Whenyourunperiod-endclosing,CostObjectControllingcalculates

work in process, scrap costs, and variances.

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AC040 Lesson: Overview of Management Accounting Components

CostObjectControllingfocusesonsimultaneouscostingandperiod-endclosing.

• Actualproductioncostsarecumulatedalongsiderawmaterialconsumption

whencompletingthework. Thisinformationallowsyoutocompareplanned

andactualcostsforanyphaseoftheproductionprocess.

• Period-endclosingcalculatesthevalueofgoodsstillinproduction(workin

process) andthevariancesbetweenthecostestimateandtheactualcosts,

and settles them to other components such as Profitability Analysis and

Financial Accounting.

Figure 16: Cost Object Controlling

CostObjectControllingincludesthreeprincipalsteps: preliminarycostingofthe

costobject,simultaneouscosting, andperiod-endclosing.

Preliminarycostingreferstothecalculationofplannedcostsforacostobject,

suchasaproductionorder. Planvariancescanbedeterminedbycomparingthe

resultsofthepreliminarycostestimateoftheorderwiththestandardcostestimate

based ontheoutput to beproducedwiththeorder.

As raw materials are consumed in production (after being either issued from

inventoryorpurchasedexternally),theirvalueisassignedtotheappropriatecost

object(aconfirmationisthetransactionthatisusedtodocumentthecompletion

ofagivennumberofunitsofanactivity). Similarly,ifagivenquantityofunitsof

anactivitytype(suchashoursof direct labor) areperformed intheproduction

scenario, the value of that activity is also accumulated on the cost object. In

simultaneouscosting,costsareassignedtocostobjectsduringproductionwith

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Unit1: ManagementAccountingOverview AC040

thesametransactionthatdocumentstheissueofamaterialorperformanceofan

activity. Simultaneouscostingissometimesreferredtoasthevaluationofquantity

flows on a cost object.

Period-endclosingreferstothetasksperformedattheendofeachaccounting

period. These tasks include calculating applicable overhead costs, work in

process(WIP),variances,andsettlement(whichpassesinformationtoFinancial

Accounting,ProfitCenterAccounting,andProfitabilityAnalysis).

Actualcostingwiththematerialledgerisusedtoprovideactualcostsforeach

materialattheendoftheperiod. Materialsandtheirmovementsarevaluatedwith

a standard priceduringtheperiod. Any varianceswithrespectto thisstandard

arecollectedinthematerialledgerwheninvoicesarereceivedororderssettled.

Duringperiod-endclosing, thesevariancesareusedtocalculateanactual price

for the material in the closed period.

Actualcostingcalculatesactualproductcostsattheendoftheperiod. Theresult

of thiscalculation can be transferred to the material master dataasa weighted

average price for the closed period and used for account-based valuation of

warehouseinventory. Thevaluesconnectedwiththesemovementsarecollected

in the material ledger. You can use the single-level and multilevel material

settlement functions to calculate the actual cost of goods manufactured at the

end of the period.

Figure 17: Material Ledger Concept

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AC040 Lesson: Overview of Management Accounting Components

Thematerialledgercollectsdataformaterialswhosemasterdatahasbeensaved

inamaterialmasterrecord. Thematerialledgerusesthisdatatocalculateprices

thatareusedtovaluatethesematerials. Thematerialledgerformsthebasisfor

actual costing and enables inventory valuation to be carried out in up to three

currencies or valuation methods.

As the subledger for materials, the material ledger is a prerequisite for using

multiple valuation approaches. In addition to the standard situation where the

inventoryvalueofstockmanagedonavaluebasisisupdatedinonlyonecurrency

(companycodecurrency),thematerialledgerenablesyoutomanagethematerial

inventoryvalueintwomorecurrencies. Thusallgoodsmovementsinthematerial

ledgerareupdatedinuptothreecurrenciesorvaluationmethods.

The conversion into foreign currency amounts takes place using historical

exchange rates (valid when the posting is carried out). The material ledger

gives companies in countries with high inflation rates the option of managing

their material inventory inahard currency so theycanclearlyseetheeffect of

inflationonthematerialinventoryvalue. Whenactual costingisimplemented,

the systemcan use the periodically collected values to automatically calculate

newinventoryvaluesandvaluationpricesindependentlyofoneanotherandin

different currencies and valuation methods.

Withtransfer pricing, the material ledger is used to save the three different

valuation approaches.

Figure 18: Actual Costing

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Youcanassignthevariancespermaterialattheendofaperiodusingsingle-level

price determination. You can also proportionally assign the cumulated price

differences to the ending inventory quantity and material consumption for

the period.

Atthesametime,theperiodicunitpricefortheinventorycanbevaluatedusing

theactualpricefortheperiod. Pricedifferencesassignedtoconsumptionremain

inpricedifferenceaccounts. Whenyousettleanorder,thesystemcalculatesthe

pricedifferencesthatoccurredduringproductionfortherespectivematerials.

Inaddition,multilevelpricedeterminationcanprojectthevariancesthatoccur

at higher levels of the production process using a multilevel actual quantity

structure. Through the quantity structure, a type of actual BOM, the system

knowswhichmaterialswereusedtoproducewhichhigherlevelproducts. You

can thencalculatethepricefor thefinishedgoods.

Youcanalsorolluppricedifferencesfromrawmaterialstosemifinishedgoods

and to the finished product.

Afterexecutingmultilevelpricedetermination,youcanrecognizetheactualprices

per material (raw materials, semifinished goods, and finished products) using

actualcosting. Actualpricesaretherealpricesforactualquantitiesorprocured

quantity per period.

You can also revaluate your products or raw materials using the actual

price.Revaluationallowsyoutouseactualcostinginparallelwithyourstandard

costaccountingbecausethevaluesfromyourstandardcostaccountingprocedures

arenotdebitedorcreditedduringsubsequentadjustments.

Analyzing Profit and Success

ManagementAccountingofferstwotoolsforanalyzingprofitandsuccess.

Figure 19: Profitability and Sales Accounting

You can use Profitability Analysis (CO-PA) to analyze the profitability of

segmentsin your external market. These segmentscan bedefined byproduct,

customer, geographical area, or other characteristics, and by your internal

organizationalunits,forexample,companycodesorbusinessareas. Theaimof

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AC040 Lesson: Overview of Management Accounting Components

ProfitabilityAnalysisistoprovidetheboardofdirectors,salesanddistribution,

marketing,planning,andothergroupsinyourorganizationwithmarket-oriented

decision support.

YoucanuseProfitCenterAccounting(EC-PCA)toanalyzeinternalprofitand

loss for profit centers. This enables you to valuate different areas or units in

your enterprise. You can structure profit centers by region (branches, plants),

functions (production, sales), or products (product groups, divisions). Profit

CenterAccountingisacomponentofEnterpriseControlling.

Figure 20: Aspectsof Profitabilityand SalesAccounting

Profitability Analysis allows managers to analyze the profits and contribution

marginsfor the market segmentsof anenterprise.

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Figure 21: Typical Questions in Profitability Analysis

ProfitabilityAnalysissupportssalesanddistribution,productmanagement, and

company-wide planning and decision making using an external view with a

market-orientedperspective. Marketsegmentsaredefinedbysuchcharacteristics

as product, product group, customer, customer group, or geographical area or

region.

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AC040 Lesson: Overview of Management Accounting Components

Figure 22: Profitability Analysis per Market Segment

Youcananalyzetheprofitabilityofaparticularproductgroupthatyouareselling

toacertaincustomer(oracertaincustomergroup). YoucansetupProfitability

Analysis so it uses characteristics that are relevant for defining the market

segmentsofyourenterprise. Eachuniquecombinationofcharacteristicvalues(for

example,saleofproductAtocustomerY)definesaprofitabilitysegment.

You also need to specify which of the values that affect profitability are to be

analyzed for this object. These values are key figures. You can, for example,

define which revenue types and expense/cost categories are to be used for

determiningavalueforthetrademarginaccordingtotherequirementsof your

enterprise. ProfitabilityAnalysisalsogivesyoutheoptionofchoosingrelevant

valuesforthedifferentusersofyourenterprise. Ifdifferenttypesofusersdefine

thetrademargindifferently(forexample,profitabilityandsalesaccountingversus

productmanagement),youcandefinedifferentkeyfiguresforeachtrademargin

according to each specific requirement.

Profitability Analysis includes a multidimensional reporting tool for creating

reportsthatanalyzedataforanymarketsegmentandanyprofitabilitymeasure.

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Figure 23: Typical Questions in Profit CenterAccounting

Aprofit centerisamanagement-orientedorganizationalunit usedfor internal

controlling purposes. If you divideyour enterpriseintoprofitcenters, youcan

analyzetheareasofresponsibilityanddelegateresponsibilitytodistributedunits,

whichthenbecomecompanieswithinthecompany. ProfitCenterAccounting

enables you to set up your profit centers according to products (product lines,

divisions),geographicalfactors(regions,offices,orproductionsites),orfunctions

(production, sales).

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AC040 Lesson: Overview of Management Accounting Components

Figure 24: Profit Center Accounting

ProfitCenterAccountingenablesyoutodrawconclusionsontheinternalaspects

ofprofitability. Thisinternalviewofprofitabilityreflectsthesuccessofagiven

profitcentermeetingtheprofitabilitygoalforwhichitwasgivenresponsibility.

The Repository Information System is used to evaluate plan and actual data.

Numerousstandardreportsareprovided, andyoucancreateyour own custom

reportsaswell. Reportscanbeexecutedforprofitcentersorprofitcentergroups.

Profit Center Accounting can report on selected balance sheet items, such as

assets,accountspayableandreceivable,materialinventory,andworkinprocess.

This permits certain financial key ratios, such as return on investment (ROI),

to be calculated. Other reporting functions include the provision of detailed

informationaboutthesourceobjects(forexample,costcentersorinternalorders)

that contributed costsposted to profit centers.