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AC040 Lesson: Using the Schedule Manager for Fast Close Options

Inthemonitor,youcandisplaydetailedinformationaboutallactiveorcompleted

jobsandflowsthatwerescheduledintheScheduleManager.

Allmessagesissuedbythesystemwhilethejobisbeingprocessedaredisplayedin

alist. Fromthislist,youcanbranchtothespoollist,joblog,detailedinformation,

orthebasiclist. TheStatusfieldshowsyouexactlywhereerrorsoccurred.

Whenyouchecktheresults,youcanchangethesystemstatusandspecifywhy

youchangedit. Thesystemthenlogsthechangesyoumademanually.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Lesson Summary

You should now be able to:

• ExplainthepurposeandbasicfunctionsoftheScheduleManager

• Describe the typical sequence of period-end closing processes within

Management Accounting

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AC040 Lesson: Period-End Closing for Overhead Cost Controlling

Lesson: Period-End Closing for Overhead Cost

Controlling

Lesson Overview

ThislessonpresentsthemostimportantperiodictransactionsinOverheadCost

Controlling.

Youwillseethatthereisadistinctionbetweentransactionsthatcloseoverhead

costobjectsattheexpenseofotheroverheadcostobjects(withinOverheadCost

Controlling) and transactions that transfer underabsorption or overabsorption

of the (main) cost centers to Cost Object Controlling or Profitability Analysis

(outside Overhead Cost Controlling).

Lesson Objectives

After completingthislesson, youwillbeable to:

• PoststatisticalkeyfigurestoaManagementAccountingobject

• Performacostassessmentfromonecostcentertoseveralothercostcenters

• Settlethecostsforaninternalordertoacostcenter

Business Example

Youwanttoreviewthenecessarystepsforperiod-endclosinginOverheadCost

Controlling. Attheendofeveryperiod,overheadcostsmustbeallocatedtothe

auxiliarycostcentersand,inturn,totheproductioncostcenters.

Thecostforrental,cleaningandfacilitymaintenanceisallocatedfromthefacility

managementcostcentertoothercostcenters(suchasITandproductionmachines).

Thisallocationisbasedonthesquaremetersoffloorspaceusedbytheindividual

costcenters(thisinformationwasenteredearlierasstatisticalkeyfigures).

ThecostsoftheITcostcenter arethenallocatedtotheindividual cost centers,

including the production machine cost center. This allocation is based on the

numberofpersonalcomputers(PCs)intheshopfloorarea.

Attheendoftheperiod,anycostsforinternalordersshouldalsobeallocatedto

therelevantrecipients. Thecostofmaintenancetasksthatwereperformedforthe

production machine cost center andrecordedin aninternalorder, for example,

should be allocated to this cost center.

Aftertheproductionmachinecostcenterhasreceivedalltheallocatedcosts,you

can calculate the actual costs of the various activity types (for example, setup

times, machinehours, andworking hours) and, therefore, alsotheactual price.

After all of the costs have been allocated to the business processes, you can

calculate the actual costs of these processes.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Values Used in Overhead Management Accounting

Statisticalkeyfiguresareusedforcalculationsintheinformationsystemandform

thebasisforperiod-basedallocations. Forexample,youcanusetheEmployees

keyfiguretocreatereportswithpersonnelcostsforeachemployeeortodistribute

thecoststhatareincurredbytheCafeteriacostcentertoallcostcentersthatuse

the cafeteria.

Figure 127: Entering Statistical Key Figures

Youcreatestatisticalkeyfiguresasmasterdatarecords. Whenyoucreateamaster

record,youmustassignittooneoftwopossiblecategories: keyfiguresforfixed

valuesorkeyfiguresfortotalsvalues. Youuseastatisticalkeyfigureforfixed

values(category1)topostvaluesthatarevalidfromthepostingperiodthroughall

followingperiodsinthecurrentfiscalyear. Youmustpostthestatisticalkeyfigure

againonlywhenthevaluechanges. Akeyfigurefortotalsvalues(category2)is

requiredforpostingvaluesthatarevalidintherelevantpostingperiodonly. You

mustmakeanewpostingforthisineachnewpostingperiod.

Youcanalsoassignstatisticalkeyfigurestoacostcenteroractivitytype. Thisis

useful for cost splitting.

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AC040 Lesson: Period-End Closing for Overhead Cost Controlling

Figure128: TransferringStatisticalKeyFiguresfromtheLIS

YoucanusethekeyfigurevaluesmaintainedintheLogisticsInformationSystem

(LIS)asstatisticalkeyfiguresinManagementAccounting. Bydoingso,youcan

use these values in your cost allocations.

The following prerequisites must be met:

• TheLogisticsInformationSystemmustbeactive.

• YoumustcreatestatisticalkeyfiguresinControllingandlinkthemtothe

corresponding key figure in the LIS.

• You must assign the key figures to the corresponding cost centers in

Customizing.

Statistical key figures can be transferred to Cost Center Accounting as

activity-dependent or activity-independent values.

Cost Allocation

YoucanuseseveralmethodstocarryoutperiodicallocationsinOverheadCost

Controlling.

Pure cost allocations are used to transfer costs from sender objects to receiver

objects. Thisisknownasavalueflow. Youcanalsoincludeaquantityflowin

the cost allocation. The cost element category (primary or secondary) used to

allocate the costsdependsontheallocationtype.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Activityallocationscanalsobeusedinperiodicallocation. Whenyouallocate

activities, aquantityflowalwaystakesplace. Thisreferstothequantity of the

differentactivityunits. Anadditionalvaluefloweithertakesplaceimmediatelyor

canbecalculatedattheendoftheperiod. Activitiesarealwaysallocatedusingan

allocation cost element.

If Activity-Based Costing is activated, you can make periodic cost allocations

usingtemplates,alsobasedonquantitywithanadditionalvalueflow.

Figure129: PeriodicActivities inOverhead CostControlling

InSAPERP,existingtoolsarenormallyusedasoftenaspossiblesothatuserscan

leveragetheskillstheyhavealreadylearned, without havingtolearnnewones

eachtime. Similarly,onlytwomaintoolsareusedintheperiodictransactionsfor

OverheadCostControlling: thecostingsheetandthecycle/segmentmethod.

• Thecostingsheetalwaysstartswithbasicvaluestowhichoverheadcosts

are applied.

• The cycle/segment method representsrelationships between sendersand

receivers. Allocations are madebetween thesendersandreceiversusing

certain rules.

OperatingexpensesareoftenposteddifferentlyinFinancialAccountingthanin

ManagementAccounting. Forexample,aFinancialAccountingexpenseposting

inapostingperiodcanactuallyrefer toanentireyear.

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AC040 Lesson: Period-End Closing for Overhead Cost Controlling

Figure 130: Periodic Cost Allocation Methods

ToavoidperiodiccostfluctuationsinCostCenterAccountingthatarecausedby

paymentflowsfor specificperiods,thesecostscanbeattributedtotherelevant

periods of time. Costs that are created in this way are also known asaccrued

costs. Accrued costscan be posted in two ways:

• WitharecurringentrytransactioninFinancialAccountingandcosttransfer

to Management Accounting

• BycalculatingtheaccrualvalueinManagementAccountingusingthecosts

posted there

WhenyoucalculatetheaccrualvalueinManagementAccounting,youcanchoose

one of the following methods:

• Percentage method

• Target=actual method

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure 131: Accrued Costs

Thepercentagemethodenablesyoutodetermineaccruedcostsusingapercentage

based on cost elements. The advantage of this method compared with accrual

calculation(whichusesarecurringentryinFinancialAccounting)isthataccrued

costsarecalculatedonthebasisofactualcosts. Thepercentagemethod,therefore,

isrecommendedforaccrualcalculationsofwagecosts,suchasvacationbonuses.

In an accrual calculation, the accrued costs are debited to the cost centers. At

the same time, one of the accrual objects that you defined (a cost center or

internalorder)iscredited. Theactualcostsarealsopostedtotheaccrualobjectto

calculate,analyze,andallocateallthebalancesbetweentheexpensesinFinancial

AccountingandtheaccruedcostsinManagementAccounting.

Theaccruedcostsusingthepercentagemethodarepostedwithanaccrualcost

element(costelementcategory3). Youmaintainanoverheadstructurethatdefines

the different components of the accrual calculation and identifies the accrual

objectthat iscreditedduring everyperiodicposting.

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AC040 Lesson: Period-End Closing for Overhead Cost Controlling

Figure 132: Accrual Calculation: Percentage Method

Periodic repostingsare used as a posting aid.

TransactionsrelevanttoManagementAccounting,suchastelephonecosts,postal

charges,insurance,andsoon,areenteredinFinancialAccountingandpostedtoa

specialallocationcostcenter,whichisusedexclusivelyforcostcollection. This

minimizesthenumberofdifferentcostcenterassignmentsyouhavetomakewhen

enteringdatainFinancialAccounting. Attheendoftheperiod,thecostsinthe

allocation cost center arerepostedto the cost centersthat actuallyincurred the

costsaccordingtorulesdefinedintheallocationcycle. Theoriginal,primarycost

elements are retained.

Periodicrepostingsshouldbeusedonlywhentheidentityofthesendercostcenter

isnotimportantforthereceiver costcenter. Inperiodicallocationtransactions,

lineitemsarerecordedforboththesenderandreceiversidesinordertodocument

theallocationinfull. However, thesendercost center isnot storedinthetotals

records. Youcandeterminetheoriginofthecostsonlyfromthelineitems. This

enhancessystemperformancewhenyouexecuteandsavethereposting.

Thereceiversofaperiodicrepostingcanbeothercostcenters,workbreakdown

structure(WBS)elements,internalorders,costobjects,orbusinessprocesses. You

canrestrictthenumberofreceiversallowedinCustomizing.

Periodicrepostingscanbereversedandrepeatedasoftenasrequired.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure 133: Periodic Reposting

Distributionisusedtotransferprimarycostsfromasendercostcentertoreceiver

controllingobjects. Onlycostcentersorbusinessprocessescanbesendersina

distribution allocation.

The receivers for allocation can be other cost centers, WBS elements, internal

orders, cost objects, or business processes. You can restrict the number of

receivers allowed in Customizing.

Example: Primary postings (such as energy costs) are collected by a service

cost center and allocated at period-end closing according to rules defined in

the distribution cycle. Theexample inthefigureuses fixed percentagesas the

allocationrule. Otherallocationrulesarealsoavailable.

Only primary costs can be distributed. The receivers retain the original cost

elements.

Line itemsare recorded onboththesender and receiver sides todocument the

allocationsindetail. Incomparisontoaperiodicreposting,adistributionupdates

the partner's (sender's) totals record so that it can beidentified at totals record

level in the information system reports.

Distributionscanbereversedandrepeatedasoftenasdesired.

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AC040 Lesson: Period-End Closing for Overhead Cost Controlling

Figure 134: Distribution

Assessmentsareusedtoallocateprimaryandsecondarycostsfromasendercost

center toreceivingcontrollingobjects. Onlycostcentersorbusinessprocesses

can be senders in an assessment.

Thereceiversofanassessmentcanbeothercostcenters,WBSelements,internal

orders, cost objects, or business processes. You can restrict the number of

receivers allowed in Customizing.

Primaryandsecondarycosts(suchasenergycosts)areallocatedatperiod-end

closingaccordingtorulesdefinedintheassessmentcycle. Theexampleinthe

figurebelowusesstatisticalkeyfigurestoallocatethecosts.

Each segment in an assessment cycle is assigned an assessment cost element

(secondarycostelementcategory42). Allthecostsallocatedinanassessmentare

identifiedbytheseassessmentcostelementsonthereceiverside. Alternatively,

you can use an allocation structure to define the cost elements that are to be

allocated under which assessment cost elements. You can assign individual

costelementstoanassessmentcostelement for thispurpose. Youcansavethe

allocationstructurewhenyoumaintain thesegment.

Line items are created on both the sender and receiver sides to document the

allocation. Thesystemdoesnotdisplaytheoriginalcostelementsonthereceiver

side. Allocatingcostsusinganassessmentisuseful,therefore,ifacostbreakdown

is not important for the receiver.

As with distributions, assessments update the partner's totals record. An

assessmentcanbereversedandrepeatedasoftenasdesired.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure 135: Assessment

Overheadcalculationsareanotherformofperiodiccostallocation. Overhead

rates can be applied to almost any account assignment object in Management

Accounting. The sender (credit object), however, can only be a cost center,

internal order, or business process.

An overhead rate can becalculated asa percentage of base costs or as a fixed

amount for each reference quantity. Let us assume that overhead has to be

calculatedforthewithdrawalofplasticpipesfromthewarehouse. Thisoverhead

canbecalculatedasapercentageofthecostofthewithdrawnpipesorasafixed

amount per meter of pipe length.

Thecalculationbase,theoverhead,thecreditcostelement,andthecreditobject

are all defined using a costing sheet. The cost element used is a secondary

allocationcostelementofcategory41. Thecostingsheetisassignedinthemaster

datafortheobjectsthatreceivetheoverheadpostings.

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AC040 Lesson: Period-End Closing for Overhead Cost Controlling

Figure 136: Overhead Rates

Internalordersusuallyactasinterimcostcollectorsandasanaidforplanning,

monitoring,andreportingtransactions. Afterthetaskiscomplete,thecostsmust

besettledtotheirfinaldestination(costcenter,fixedasset,profitabilitysegment,

andsoon). Thisprocessisknownassettlement. Settlementisanotherformof

periodic cost allocation.

Youcancarryoutsettlementsattheendoftheperiodortheendoftheorderlife

cycle,dependingonthetypeoforderanditsfunctioninyourenterprise.

Youcansettleorderstodifferenttypesofreceivers,providedthattheyaredefined

as valid in Customizing and there are no system restrictions (such as period

locks) that prevent the settlement. Examples of possible settlement receivers

includecost centers, otherorders, projects, profitabilitysegments, fixedassets,

and G/L accounts.

Asettlementrulemustbedefinedforeachorderintheordermasterrecord. This

rulecanspecify,forexample,thatallthecostsfortheorderaresettledtoasingle

receiver or split between several receivers.

You can control how the settlement is carried out with the many available

settlement options.

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Figure 137: Order Settlement

Indirectactivityallocation canberegardedasadistribution of activitytypes.

For thisreason, it usesthecycle/segment method.

Thetarget=actualactivityallocationallocatesactivityquantitiesasplannedbut

according to the current actual operating rate.

A special type is template allocation:

• Whenanactivityisallocated,aresourcestructure(bundleofactivitytypes)

isstoredinatemplate,lateradapted(basedonquantity)toanoutputquantity,

and allocated to receivers.

• Whenyouallocateaprocess, youdefineacost driverfortheprocessand

laterallocateaprocessquantitythatisdependentonthiscostdriver. Youcan

useanyinformationprovidedinthesystemasacostdriver.

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AC040 Lesson: Period-End Closing for Overhead Cost Controlling

Figure 138: Methods forPeriodic Quantity Allocation

With indirect activity allocations, the system automatically allocates activity

quantities as actual and plan quantities. Unlike direct activity allocation, keys

(tracingfactors)aredefinedforallocatingtheactivitiestothereceivers.

Likeotherperiod-basedallocationmethods,indirectactivityallocationisbasedon

segmentsandcycles,whichareusedfordefiningthesender/receiverrelationships.

Youspecifytheprocessingmethodfor eachsegment.

During indirect activity allocation, costs are allocated using an internal cost

element for activity allocation (secondary cost element of category 43). Cost

elementsareassignedfromthemasterrecordinthecostcenter/activitytypeplan,

wheretheseassignmentscan also beoverwritten.

Costcentersareusedassendersinindirectactivityallocation. Thereceiversof

anindirectactivityallocationcanbeothercostcenters,WBSelements,internal

orders, cost objects, or business processes.

Dependingonthecategoryoftheactivitytypethatyouwanttoallocate,youcan

choose oneoftwodifferent allocation approaches.

• Manual entryof thesender'sactivity quantity

• RetroactivedeterminationintheSAPsystemofthesender'sactivityquantity

based on user-defined rules

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure 139: Indirect Activity Allocation

You can generatetotal activityquantitiesfromthesendercostcentersformost

activitytypes. Thepostedactivityquantitiesaredistributedfromthesenderstothe

receiversusingindirectactivityallocation. Thisdistributiontakesplaceaccording

tohowtheindirectactivityallocationcyclewasdefinedinthesegments.

Youmustfirstcreateanactivitytypeforindirectallocation(activitytypecategory

3) for activitiesthat can bemeasuredandpostedforasenderobject. Thenyou

post theactivityquantityto thesender cost center.

Allocation to the receiver takes place during indirect activity allocation. The

allocationsegmentmustbebasedonthesenderrule,postedquantities. Youcan

useallreceiverruleswiththeexceptionoffixedquantities.

Ifyouwanttomeasurethetimethatyourtestersusefortestactivities,forexample,

do not measure the time taken to test partsthat are required for all production

cost centers. This provides you with the total activity quantity for the sender

butnottheindividualreceivervalues. Youcan,however,allocatethecalculated

activityvaluestothenumberoftestedpartsforeachproductioncostcenter. This

informationisavailable,forexample,asstatisticalkeyfiguresfromtheLogistics

InformationSystem. Youcanallocatethetotaltesteractivities(inhours)tothe

receivercostcentersusingindirectactivityallocation. Indoingso,youcanalso

takeintoaccounteachcostcenter'sshareofthetotalnumberoftestedparts.

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AC040 Lesson: Period-End Closing for Overhead Cost Controlling

Figure 140: Enter Actual Activities for Sender

Activityquantitiesforwhichyoucannotdeterminetheproducedquantity(orthat

requiretoomuchtime)canbecalculatedusingindirectactivityallocation:

• Using a receiver tracing factor

• Using explicit entries in segment definition (fixed quantity for sender or

receiver)

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Figure 141: Actual Activities forSenderNot Entered

Forthistypeofindirectactivityallocation,youcreateacategory2activitytype

(indirectcalculation,indirectallocation). Theappropriatesegmentmusteitherbe

basedonacombinationofthesenderrule,indirectlydeterminedquantities,and

anyreceiverrule,orthesamesenderandreceiverrule,fixedquantities. Ifyouuse

thesenderrule,indirectlydeterminedquantities,youcandefinetherelationship

betweenthequantityunitforthetracingfactorandthequantityunitfortheactivity

usingasender-specificweightingfactor(standardvalue=1).

Example: Because of the many different activities that your testers carry out,

it isdifficult tomeasurethe timetakenfor aspecifictest. You canrelatethese

activitiestostatisticalkeyfigures,whichstatethenumberoftestedpartsforeach

production cost center. Using sample measurements, you determine that each

testtakesonaverage15minutesperpart(0.25hours). Yousetthisvalueasthe

weighting factor for the sender. The system then uses this data to allocate the

testerhoursforeachproductioncostcenterandthetotaltesterhoursused.

You can also define a receiver weighting factor for all cases where the ratio

betweenactivitytypeandtracingfactorisnotconsistentforallreceivers. Inthe

example described in thepreviousparagraph, you would choosethis option if

thetimerequiredtotestpartsforproduction4260wasnotidenticaltothetime

required to test parts for production 4270.

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AC040 Lesson: Period-End Closing for Overhead Cost Controlling

Figure142: Period-EndClosinginOverheadCostControlling

Whenyoucarryoutperiod-endclosinginOverheadCostControlling(CO-OM),

youmustfirstallocatethecostsfromauxiliarycostcenterstomaincostcenters.

Theoverhead costordersforthecost centersmustbesettledattheappropriate

time.

Period-end closing in Management Accounting should be embedded in an

integrated system inclosing for theentireSAPsystem. Tofindall thecostsin

CO-OM,itisusefultotransferthefollowingdatabeforeCO-OMclosing:

• Personnel costs (HR payroll)

• DepreciationsandaccruedinterestfromAssetAccounting

• MiscellaneousdatarelevanttoCO-OMfromothercomponents

Aftertheperiod-endclosingactivitiesarecompleted,alltheoverheadcostorders

andauxiliarycostcentersshouldhaveabalanceofzero.

Thefollowingfigureshowsapossiblesequenceofperiodictransactions. These

stepsusuallycannotbecarriedoutconsecutivelybecausesomestepshavetobe

repeatedforvariousobjectgroups. Thesequenceandcostassignmentshouldbe

appropriate for your business needs.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure143: Period-EndClosinginOverheadCostControlling(2)

Inthesecondstep,youshouldclosethemaincostcenters.

Thevarianceanalysisisusedtoidentifythecauseofvariances. Withthistool,you

canseewhyacostcenterhasunderabsorptionoroverabsorptionattheendofa

period. Youcannot,however,useittochangethebalanceofthecostcenter.

Tobringthemaincostcenterbalancetozero(byallocatingtheunderabsorption

or overabsorption), you havethefollowing options:

• Assessment with Profitability Analysis

• Actualpricecalculationandrevaluationoftheactivityquantityflows. This

enablesyouto allocate the underabsorptionor overabsorption of thecost

centerstothecostobjects. Thisisrequiredtodisplaytheactualcostsfrom

theperiodonthecostobjects. Thisisparticularlyusefulifyouwanttouse

theactualcostsforasubsequentvaluationofyour warehousestockatthe

actualcostofgoodsmanufactured(function: actualcosting/MaterialLedger).

Alternatively,forotherreasons,youneedtouseactualcosts(forexample,

for expense-basedbilling of the cost object or if an analysisof theactual

successofsalesorder-relatedproductionorserviceprovisionisrequired).

With assessment in Profitability Analysis, you do not use the cost objects to

allocatetheunderabsorptionoroverabsorptionofthecostcenters. Themainissue

hereishowthecostcenterbalancesareassignedtothemarketsegments.

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AC040 Lesson: Period-End Closing for Overhead Cost Controlling

Withactualpricecalculationandrevaluationoftheactivityquantityflows,you

can allocate the underabsorption or overabsorption of the cost centers to the

costobjects. Thisisrequiredfor displayingtheactualcostsfromtheperiodon

the cost objects.

Note: Thisisparticularlyusefulifyouwanttousetheactualcostsfora

subsequentvaluationofyourwarehousestockattheactualcostofgoods

manufactured(function: actualcostingwiththematerialledger).

It is also useful if, for other reasons, you need to use actual costs (for

example,forexpense-basedbillingofthecostobjectorifananalysisof

theactualsuccessofsalesorder-relatedproductionorserviceprovision

is required).

Becauserevaluationatactualpricescanleavesmallbalancesonthecostcenter

(roundingerrors),itis,inthiscase,alsousefultouseanassessmenttoallocatethe

remainingbalancestoProfitabilityAnalysistoimprovereconciliationbetween

CO-PA and Financial Accounting.

Figure 144: Variance Calculation forCost Centers

Youcanusethevariancecalculationtoanalyzethecausesofunderabsorptionor

overabsorptionforyourcostcentersorbusinessprocesses.

Thevariancecalculationisananalysistoolonly. Thevariancesarenotallocated

further. To credit the cost centers completely, you must usethe actual activity

prices for revaluation or use an assessment for distribution to the profitability

segments.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

The systemcalculates the variance as follows:

• It calculates the target costs.

• Itsplitstheactualcostsamongtheactivitytypes.

• Itcalculatesthevariancesforeachcombinationofcostcenterandactivity

type.

Thevariancecalculationshowsthedifferencebetweenthetargetandactualcosts.

Thesystemusesawiderangeofvariancecategories,whichdifferentiatebetween

theinputandoutputsides. Theinputsidecontainsallthecostcenterdebitsand

credits,whiletheoutputsidecontainstheactivityallocationsofthecostcenter.

Variancecalculation iscumulative, thatis, thetotal of all variances isequal to

the total variance.

Figure 145: Revaluation at Actual Prices

Becausetheactualpriceforanactivitytypecanbecalculatedonlyatperiodclose,

theplannedpricesareusedtovaluatetheactivityquantitieswhenpostingactual

activities during the period.

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AC040 Lesson: Period-End Closing for Overhead Cost Controlling

Aftercalculatingtheactualactivityprices,youcanrevaluatetheactivityquantity

flows. Thefollowingdifferencesshouldbetakenintoaccountduringthisprocess:

• To revaluate activity allocations to cost centers, business processes, and

profitability segments, you must specify the revaluation indicator in the

settingsforthefiscalyearoftheversion. Revaluationtakesplacewhenthe

actualactivitypriceiscalculated. Followthesesteps:

1. Postthedifferencesbetweentheallocationofplannedandactualprices

to a separate data record.

2. Updatethenewvaluationintheoriginaldatarecord. Youshouldselect

this optionif no planned prices exist, in other words, if the original

allocation was not valuated.

• To revaluate internal orders, production orders, maintenanceplanorders,

WBS elements, networks, and so on, you must execute a revaluation

transaction. This transaction can be found in the menus for the relevant

ManagementAccountingcomponents. Revaluationdataisalwayssavedina

separatedatarecordintheSAP systemdatabase.

• By calculating actual prices and then revaluating all existing activity

quantities,youcanfullycreditthesendercostcenter. Alternatively,youcan

assigntheunderabsorptionoroverabsorptionofyourcostcentersdirectlyto

Profitability Analysis.

Menu Paths for Period-End Closing for Overhead Management

Action Menu path

Carry out an actual cost Choose Accounting → Controlling →

settlement Internal Orders → Period-End Closing →

SingleFunctions→Settlement→Individual

Processing

Create an actual assessment Accounting → Controlling → Cost Center

cycle Accounting→Period-EndClosing→Single

Functions → Allocations → Assessment.

ChooseExtras→Cycle→Create

Run an assessment Accounting → Controlling → Cost Center

Accounting→Period-EndClosing→Single

Functions → Allocations → Assessment –

RuntheassessmentwithExecute

Run the cost flow report or Accounting → Controlling → Internal

Orders: Actual/Plan/Variance Orders→InformationSystem→Reportsfor

report InternalOrders→Plan/ActualComparisons

→Orders: Actual/Plan/Variance

331

Action	Menu path
Carry out an actual cost settlement	Choose Accounting → Controlling → Internal Orders → Period-End Closing → SingleFunctions→Settlement→Individual Processing
Create an actual assessment cycle	Accounting → Controlling → Cost Center Accounting→Period-EndClosing→Single Functions → Allocations → Assessment. ChooseExtras→Cycle→Create
Run an assessment	Accounting → Controlling → Cost Center Accounting→Period-EndClosing→Single Functions → Allocations → Assessment – RuntheassessmentwithExecute
Run the cost flow report or Orders: Actual/Plan/Variance report	Accounting → Controlling → Internal Orders→InformationSystem→Reportsfor InternalOrders→Plan/ActualComparisons →Orders: Actual/Plan/Variance

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

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AC040 Lesson: Period-End Closing for Overhead Cost Controlling

Exercise 15: Managing Overhead Costs

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Carryoutperiod-endpostingsforyouroverheadcostobjects(costcenters

and overhead orders)

Business Example

Your company would like to run period-end closing. Before you can close

OverheadCostControllingfortheperiod,thebalancefortheoverheadcostobjects

must be zero. With overhead cost orders, this is accomplished by settlement,

whichcreditstheservicecostcentersbyallocatingthecoststheyincurredtothe

primarycostcentersthatreceivedtheactivitiesoftheservicecostcenters. The

primarycostcentersarecreditedaswell;theirbalanceisallocatedtoeitherCost

Object Controlling or Profitability Analysis.

Task 1:

Settleyour tradefair order to the servicecost center that isresponsiblefor the

costs incurred.

1. Carryoutanactualcostsettlementforyourtradefairorder. Usethecurrent

period for thesettlement and posting period.

Note: Use the trade fair order number you created in unit 2. To

searchfortheordernumber,useordertype0400asthematchcode.

Makesurethatcostswerepostedtoyourtradefairorderbylookingupthe

posteddatainthecost flowreport fortheorder.

Note: Toaccessthisreport,whichisintheinformationsystemunder

themenuforinternalorders,chooseAccounting→Controlling→

Internalorders→InformationSystem→ReportsforInternalOrders

→ Plan/Actual Comparisons → Orders: Actual/Plan/Variance.

Entercontrollingarea1000,theactualfiscalyearandperiod,plan

version 0, and your order number.

If no costs were posted, post EUR 2000 to your order. Choose

Accounting→FinancialAccounting→GeneralLedger→Posting

→EnterG/LAccountingDocument. Usecostelement403000and

account 113100.

Goto the detailed list. Display thesender andreceiver view. Which cost

element is used for the settlement?

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333

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

2. RuntheOrders: Actual/Plan/Variancereport for thecurrent periodand

planversion0. Runthereportforyourtradefairorder. Whatisthebalance

on your order?

3. RuntheCostCenters: Actual/Plan/Variancereportforthecurrentperiod

andplanversion0toseehowthesettlementaffectsyourcostcenter. Run

thereportfor theservicecost center (SERV-##).

Task 2:

Createanassessmentcycleandsegmenttoallocatethecostsfromyourservice

costcentertotheproductioncostcentersthatitsupports.

1. Createanactualassessmentcycle,AAC-##,whichstartsonthefirstdayof

thecurrentfiscalyear. GivethecyclethedescriptionGroup##assessment.

Createacyclerun groupwith thenameGR##.

2. AttachsegmentAACS-##andenterthedescriptionService##assessment.

Enterassessmentcostelement631300forservicesofthecompany. Allocate

100%ofthepostedactualamountsfromyoursendercostcenter. Thetracing

factor,whichyouenteronthesamescreen,allocatesfixedpercentages.

3. Thesenderoftheallocationisyourservicecostcenter,SERV-##. Entercost

element group OAS for the allocation. The receiver of this allocation is

cost center group HAC040.

4. GototheReceiverTracingFactortabtodefineacostallocationof95%for

costcenterPROD-##andacostallocationof5%forcostcenterPROD-00.

Runaformalcheckonthecycleandsegmentyoucreated.

Save your entries.

5. Attachyourcycletoacyclerungroup. UseGR-##asthenameandchoose

Createcyclerungroup. Thenamewillappearascycleofgroup##. Choose

Entertwice. Savethecycleandleavethetransaction.

Task 3:

Carryouttheactualassessmentforyourservicecostcenter.

1. First executetheassessment asa test runfor your cycleAAC-## andthe

currentperiod. Specifythatdetaillistsaretobedisplayed.

2. Executetheassessmentasanupdateruntopostyourallocation.

Deselect Test Run.

3. RuntheCostCenters: Actual/Plan/Variancereportforthecurrentperiod

andplanversion0toseehowtheassessmentaffectsyourservicecostcenter,

SERV-##. Whatisthebalanceonyourcostcenter?

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AC040 Lesson: Period-End Closing for Overhead Cost Controlling

Solution 15: Managing Overhead Costs

Task 1:

Settleyour tradefair order to the servicecost center that isresponsiblefor the

costs incurred.

1. Carryoutanactualcostsettlementforyourtradefairorder. Usethecurrent

period for thesettlement and posting period.

Note: Use the trade fair order number you created in unit 2. To

searchfortheordernumber,useordertype0400asthematchcode.

Makesurethatcostswerepostedtoyourtradefairorderbylookingupthe

posteddatainthecost flowreport fortheorder.

Note: Toaccessthisreport,whichisintheinformationsystemunder

themenuforinternalorders,chooseAccounting→Controlling→

Internalorders→InformationSystem→ReportsforInternalOrders

→ Plan/Actual Comparisons → Orders: Actual/Plan/Variance.

Entercontrollingarea1000,theactualfiscalyearandperiod,plan

version 0, and your order number.

If no costs were posted, post EUR 2000 to your order. Choose

Accounting→FinancialAccounting→GeneralLedger→Posting

→EnterG/LAccountingDocument. Usecostelement403000and

account 113100.

Continued on next page

335

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Goto thedetailed list. Display thesender andreceiverview. Whichcost

element is used for the settlement?

a) ChooseAccounting→Controlling→InternalOrders→Period-End

Closing→SingleFunctions→Settlement→IndividualProcessing.

b) Enter the following data.

Field Value or Action

Order your tradefairnumber

Settlement Period current period

Posting Period current period

Fiscal Year current fiscal year

Processing type select automatic

Test Run makesurethisisnotselected

c) Choose Execute.

d) Gotothedetailedlist. Displaythesenderandreceiverview.

Dependingonthecustomizingofthesystem,thesettlementwascarried

outwiththeoriginalpostedcostelementorwithaspecialsettlement

costelement(forexample,651000)withcostelementcategory21.

Continued on next page

336

Field	Value or Action
Order	your tradefairnumber
Settlement Period	current period
Posting Period	current period
Fiscal Year	current fiscal year
Processing type	select automatic
Test Run	makesurethisisnotselected

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AC040 Lesson: Period-End Closing for Overhead Cost Controlling

2. RuntheOrders: Actual/Plan/Variancereport for thecurrent periodand

planversion0. Runthereportforyourtradefairorder. Whatisthebalance

on your order?

a) ChooseAccounting→Controlling→InternalOrders→Information

System→ReportsforInternalOrders→Plan/ActualComparisons→

Orders: Actual/Plan/Variance.

b) Enter the following data.

Field Value or Action

Controlling Area 1000

Fiscal Year current fiscal year

From Period current period

To Period current period

Plan Version 0

Or Value(s) your tradefair number

c) Choose Execute.

The balance should be zero.

Continued on next page

337

Field	Value or Action
Controlling Area	1000
Fiscal Year	current fiscal year
From Period	current period
To Period	current period
Plan Version	0
Or Value(s)	your tradefair number

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

3. RuntheCostCenters: Actual/Plan/Variancereportforthecurrentperiod

andplanversion0toseehowthesettlementaffectsyourcostcenter. Run

thereportfor theservicecost center (SERV-##).

a) Choose Accounting → Controlling → Cost Center Accounting →

Information System → Reports for Cost Center Accounting →

Plan/ActualComparisons→CostCenters: Actual/Plan/Variance.

b) Enter the following data.

Field Value or Action

Controlling Area 1000

Fiscal Year current fiscal year

From Period current period

To Period current period

Plan Version 0

Or Value(s) SERV-##

c) Choose Execute.

The settlement amount was debited under the same settlement cost

elementthatwasusedtocredittheinternalorder.

Continued on next page

338

Field	Value or Action
Controlling Area	1000
Fiscal Year	current fiscal year
From Period	current period
To Period	current period
Plan Version	0
Or Value(s)	SERV-##

第 361 页 / 共 455 页

AC040 Lesson: Period-End Closing for Overhead Cost Controlling

Task 2:

Createanassessmentcycleandsegmenttoallocatethecostsfromyourservice

costcentertotheproductioncostcentersthatitsupports.

1. Createanactualassessmentcycle,AAC-##,whichstartsonthefirstdayof

thecurrentfiscalyear. GivethecyclethedescriptionGroup##assessment.

Createacycle run groupwith the nameGR##.

a) Choose Accounting → Controlling → Cost Center Accounting →

Period-EndClosing→SingleFunctions→Allocations→Assessment.

Choose Extras → Cycle → Create.

b) Enter the following data.

Field Value or Action

Cycle AAC-##

Start Date firstdayofcurrentfiscalyear

c) Choose Enter to go to the next screen.

d) IntheTextfield,enterGroup ## assessment.

e) ChooseGoto→CycleRunGroupandchooseCreateGroup.

f) Enter the following data.

Field Value or Action

Cycle Run Group GR##

Text Group ## cycle run

group

g) Choose Confirm (Enter).

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339

Field	Value or Action
Cycle	AAC-##
Start Date	firstdayofcurrentfiscalyear

Field	Value or Action
Cycle Run Group	GR##
Text	Group ## cycle run group

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

2. AttachsegmentAACS-##andenterthedescriptionService##assessment.

Enterassessmentcostelement631300forservicesofthecompany. Allocate

100%ofthepostedactualamountsfromyoursendercostcenter. Thetracing

factor,whichyouenteronthesamescreen,allocatesfixedpercentages.

a) Choose Attach Segment.

b) Enter the following data.

Field Value or Action

Segment Name AACS-##

Description Service ## assessment

AssessmentCostElement 631300

c) Verify that thesender values are correct.

Field Value or Action

Sender Rule Posted amounts

Share in % 100

Actual Values should be selected

ReceiverTracingFactorgroup select Fixed Percentages for the

box receiver rule

3. Thesenderoftheallocationisyourservicecostcenter,SERV-##. Entercost

element group OAS for the allocation. The receiver of this allocation is

cost center group HAC040.

a) Go to the Sender/Receiver tab.

b) Enter the following data.

Field Value or Action

SenderCost Center SERV-##

SenderCostElementGroup OAS

ReceiverCostCenterGroup HAC040

4. GototheReceiverTracingFactortabtodefineacostallocationof95%for

costcenterPROD-##andacostallocationof5%forcostcenterPROD-00.

Runaformalcheckonthecycleandsegmentyoucreated.

Continued on next page

340

Field	Value or Action
Segment Name	AACS-##
Description	Service ## assessment
AssessmentCostElement	631300

Field	Value or Action
Sender Rule	Posted amounts
Share in %	100
Actual Values	should be selected
ReceiverTracingFactorgroup box	select Fixed Percentages for the receiver rule

Field	Value or Action
SenderCost Center	SERV-##
SenderCostElementGroup	OAS
ReceiverCostCenterGroup	HAC040

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AC040 Lesson: Period-End Closing for Overhead Cost Controlling

Save your entries.

a) Choose Goto→Receiver TracingFactor.

b) Enter the following data.

Field Value or Action

Portion/Percentforcostcenter 95

PROD-##

Sender Cost Element for cost 5

center PROD-00

c) Go to theSegment Headertab. Choose Cycle→ Check→ Formal

Check.

d) Save the cycle.

5. Attachyourcycletoacyclerungroup. UseGR-##asthenameandchoose

Createcyclerungroup. Thenamewillappearascycleofgroup##. Choose

Entertwice. Savethecycleandleavethetransaction.

a) SelectthecycleandchooseGoto→CycleRunGroup.

b) EnterGR-##asthenameandchooseCreatecyclerungroup.

Thenamewillappearascycleof group ##.

c) ChooseEntertwice. Savethecycleandleavethetransaction.

Continued on next page

341

Field	Value or Action
Portion/Percentforcostcenter PROD-##	95
Sender Cost Element for cost center PROD-00	5

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Task 3:

Carryouttheactualassessmentforyourservicecostcenter.

1. First executetheassessment asa test runfor your cycleAAC-## andthe

currentperiod. Specifythatdetaillistsaretobedisplayed.

a) Choose Accounting → Controlling → Cost Center Accounting →

Period-EndClosing→SingleFunctions→Allocations→Assessment.

b) Enter the following data.

Field Value or Action

From Period current period

To Period current period

Fiscal Year current fiscal year

Test Run select

Detail Lists select

Cycle AAC-##

c) Choose Enter.

The start dateis copiedfrom your cycle.

d) ChooseExecute. ChooseReceivertoseetheamountstobeassessed.

2. Executetheassessmentasanupdateruntopostyourallocation.

Deselect Test Run.

a) Gobacktotheinitialscreenfortheassessment.

b) DeselectTest Run. Choose Execute.

Continued on next page

342

Field	Value or Action
From Period	current period
To Period	current period
Fiscal Year	current fiscal year
Test Run	select
Detail Lists	select
Cycle	AAC-##

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AC040 Lesson: Period-End Closing for Overhead Cost Controlling

3. RuntheCostCenters: Actual/Plan/Variancereportforthecurrentperiod

andplanversion0toseehowtheassessmentaffectsyourservicecostcenter,

SERV-##. Whatisthebalanceonyour costcenter?

a) Choose Accounting → Controlling → Cost Center Accounting →

Information System → Reports for Cost Center Accounting →

Plan/ActualComparisons→CostCenters: Actual/Plan/Variance.

b) Enter the following data.

Field Value or Action

Controlling Area 1000

Fiscal Year current fiscal year

From Period current period

To Period current period

Version 0

Cost Center SERV-##

c) Run the report.

The balance should be zero.

343

Field	Value or Action
Controlling Area	1000
Fiscal Year	current fiscal year
From Period	current period
To Period	current period
Version	0
Cost Center	SERV-##