AC040_EN_Col92_FV_Part_A4 (第2页) | ERP软件技术分享

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Unit1: ManagementAccountingOverview AC040

Figure 25: Profitability and SalesAccounting: Methods

Twomethodscanbeusedtocompileprofitabilityreports: cost-of-salesaccounting

andperiodaccounting. Bothmethodsdeliverthesameresultsiftheyareapplied

tothesamebusinesstransactionsandarebasedonthesameaccountingstandards.

Companies must decide on one of the two methods when they compile

their external financial reports. The choice of method is often prescribed by

country-specific factors. However, the methods support two different types

of analysis, both of which can be useful. Consequently, for internal reporting

purposes,itcanbeappropriatetousebothmethodsinparallel.

Incost-of-salesaccountingthefocusisoncomparingrevenuesfromgoodsand

servicesthatweredeliveredorprovidedwiththecosts/expensesforthoseitems.

Thismethodprovidesprofitandlossinformationthatisparticularlyusefulwith

differenttypesofcontributionmarginanalysis. Forthisreason,itisrecommended

for marketing and product management.

Periodaccountingdeterminestherevenuerealizedfortheperiodandthevarious

costsandexpenses(such aspersonnel costsand depreciation). Italsoincludes

thechangesintheinventoryvalue,workinprocess,andassetsthathaveoccurred

duringtheperiod. Thismethodisusefulformeasuringtheprofitabilityofprofit

centers.

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AC040 Lesson: Overview of Management Accounting Components

Exercise 1: Management Accounting

Components

Exercise Objectives

After completingthisexercise, youwillbeableto:

• DescribethepurposeofeachManagementAccountingcomponent

Business Example

YouwanttousetheappropriateManagementAccountingcomponenttoprovide

datafor different purposes and different users.

Task:

AnswerthefollowingquestionsaboutManagementAccountingcomponents.

1. Whichcomponentorcomponentswouldbeusefulformanagingoverhead

costs?

Choosethecorrectanswer(s).

□ A Overhead Cost Controlling

□ B Product Cost Controlling

□ C Profit Center Accounting

□ D Activity-Based Costing

2.

isusedtoassignManagement Accounting databyclassifyingtransaction

lineitemsaccordingtothetypeofcostorrevenuebeingposted.

Fillintheblankstocompletethesentence.

3. isusedtotrackwherecosts

occur in your organization.

Fillintheblankstocompletethesentence.

4. describes the

costsofsingletasksorcurrentactivitieswithinacontrollingarea. Internal

orders areused to showthe costs of singletasks, such as holding atrade

fair or building awarehouse, or current activitiessuch as maintaining an

administrativebuildingormaintaining avehicle.

Fillintheblankstocompletethesentence.

Continued on next page

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Unit1: ManagementAccountingOverview AC040

5. Companymanagersuse for

aprocess-orientedviewoffinancialdata. Itprovidesaclearandpreciseview

oftheactivitiesprovidedinyourorganizationandtherelatedcosts.

Fillintheblankstocompletethesentence.

6. isusedtocalculatethecostof

producing materials or providing services.

Fillintheblankstocompletethesentence.

7. isusedtomonitoractual

production costs and to control period-end closing activities that affect

production.

Fillintheblankstocompletethesentence.

8. withthematerialledgerprovidestheactual

costsforeachmaterialat theend of theperiod.

Fillintheblankstocompletethesentence.

9. With , youcananalyzeprofits

andcontributionmarginsformarketsegmentsofyourcompany. Itsupports

sales, product management, and corporate-wide planning and decision

making,usinganexternalviewwithamarket-orientedperspective.

Fillintheblankstocompletethesentence.

10. With youcancalculate

internalmeasurementsofprofitability. Itportraystheearningsofeachprofit

centerrelativetoitsplannedprofitabilitytargetsfortheenterprise.

Fillintheblankstocompletethesentence.

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AC040 Lesson: Overview of Management Accounting Components

Solution 1: Management Accounting

Components

Task:

AnswerthefollowingquestionsaboutManagementAccountingcomponents.

1. Whichcomponentorcomponentswouldbeusefulformanagingoverhead

costs?

Answer: A

OverheadCostControllinganditsapplicationsareusefulformonitoringand

controlling overhead costs.

2. Cost and Revenue Element Accounting is used to assign Management

Accountingdatabyclassifyingtransactionlineitemsaccordingtothetype

of cost or revenue being posted.

Answer: CostandRevenueElementAccounting

3. Cost Center Accounting is used to track where costs occur in your

organization.

Answer: Cost Center Accounting

4. OverheadOrder Accountingdescribesthecostsofsingletasksor current

activities within a controlling area. Internal orders are used to show the

costsofsingletasks, suchasholdingatradefairorbuildingawarehouse,

or current activities such as maintaining an administrative building or

maintaining a vehicle.

Answer: Overhead Order Accounting

5. Company managers use Activity-Based Costing for a process-oriented

viewoffinancialdata. Itprovidesaclearandpreciseviewoftheactivities

providedinyour organizationandtherelatedcosts.

Answer: Activity-Based Costing

6. ProductCostPlanningisusedtocalculatethecostofproducingmaterials

or providing services.

Answer: Product Cost Planning

7. CostObjectAccountingisusedtomonitoractual productioncostsandto

controlperiod-endclosingactivitiesthataffectproduction.

Answer: Cost Object Accounting

Continued on next page

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Unit1: ManagementAccountingOverview AC040

8. Actual Costingwiththematerialledgerprovidestheactualcostsforeach

material at the end of the period.

Answer: Actual Costing

9. With Profitability Analysis, you can analyze profits and contribution

marginsfor market segmentsof yourcompany. Itsupportssales, product

management, andcorporate-wideplanninganddecisionmaking, usingan

externalviewwithamarket-orientedperspective.

Answer: Profitability Analysis

10. WithProfitCenterAccountingyoucancalculateinternalmeasurementsof

profitability. It portrays the earnings of each profit center relative to its

planned profitability targetsfor the enterprise.

Answer: Profit Center Accounting

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AC040 Lesson: Overview of Management Accounting Components

Lesson Summary

You should now be able to:

• ListthemaincomponentsofManagementAccountingandtheirpurpose

• Match components with their function

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Unit1: ManagementAccountingOverview AC040

Lesson: Integration Within Management Accounting and

with Other SAP Applications

Lesson Overview

ThislessonusescostallocationstoshowtheinteractionamongtheManagement

Accountingcomponents, anddescribeshowManagementAccountinginteracts

with other SAP applications in SAP ERP, such as procurement and Logistics

Execution, production, sales, and service. You will see how Management

Accountingdrawsitsstrengthfromanintegratedviewofallrelevantdatafrom

objectssuchassalesordersthatbearrevenuesorcosts.

Lesson Objectives

After completingthislesson, you will beable to:

• Explain the most important integration points between Management

Accounting components

• ExplainthemajorintegrationpointsbetweenManagementAccountingand

other SAP applications

Business Example

Beforeyoucan implement Management Accounting successfully, you needto

understandtheflowofcoststhathaveadirectimpactonManagementAccounting.

Flow of Values Within Management Accounting

Costsincurredinonepartoftheenterpriseareoftenpassedontoadifferentpart

oftheenterprise. Forexample,youcanpassoverheadcostsfromadministrative

cost centers to production cost centers. Overhead costs are then passed on to

productionprocesses. Thesedirectservicesandprocessesareassigned,together

withthedirectmaterialconsumption,tospecificordersforspecificproductsand

servicesthat arethenmadeavailabletothecustomer.

Because other SAP applications generate data that has a direct impact on

Management Accounting, theremust be amechanism inplacefor passing this

datatoManagementAccounting. ThismechanismisCostandRevenueElement

Accounting.

If you purchase non-stock material, an expense is posted to the Financial

AccountinggeneralledgerviatheG/Laccount. Atthesametime,theexpenseis

postedascoststotheappropriatecostcenterusingaprimarycostelement. The

costsfromthiscostcenter can later bepassedontoaproductioncostcenter as

overheadcostsusingasecondarycostelement. Itisnotappropriatetorepresent

thissecondarycostflowfortheoverheadcostsinFinancialAccounting.

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AC040 Lesson: IntegrationWithinManagementAccountingandwithOtherSAPApplications

ValuesflowbetweentheManagementAccountingcomponentsformanydifferent

purposes.

WithintheOverheadCostControllingarea,costscanbepostedtocostcenters,

internalorders,andprocessesfromotherSAPR/3applications(externalcosts).

Cost centers can then allocate costs to other cost centers, to orders, and to

processesinActivity-BasedCosting. Activity-BasedCosting, inturn, canpass

coststocostcentersandorders. Internalorderscansettlecoststocostcentersand

toprocessesinActivity-BasedCosting(aswellastootherorders).

Figure 26: Flow ofValues WithinManagementAccounting

Central cost flows can exist between Overhead Cost Controlling and Product

Cost Controlling. Cost objects (such as production orders) can receive direct

costpostingsfromFinancialAccounting(assignmentofinvoicereceipttoacost

object), costsfrom cost centers(if productionactivitiesarecarriedout orfrom

overheadaccounting),costscalculatedfrominternalorders, andcostsallocated

from Activity-Based Costing processes.

Profitability Accounting componentsalsoaretightlyintegratedwith Overhead

Managementand Product CostControlling. ProfitCenterAccountingreceives

statisticalcostpostingsfromallotherManagementAccountingcomponents.

InadditiontodirectpostingsfromFinancialAccounting, ProfitabilityAnalysis

can receive cost assessments from cost centers and Activity-Based Costing

processes, settlements of cost from internal orders, and production variances

settled from cost objects.

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Unit1: ManagementAccountingOverview AC040

Flow of Values with Other SAP Applications

DatacreatedinotherSAPapplicationscanhaveadirectinfluenceonManagement

Accounting. Forexample,ifanon-stockitemispurchased,anexpenseisposted

tothegeneralledger. Thisexpenseisalsopostedascoststoacostcenterorother

Management Accounting object for which the item was purchased. That cost

center'scostscanbepassedonlaterasoverheadtoaproductioncostcenter, or

elsewhere in Management Accounting.

Figure 27: Integration with OtherSAP Applications

FinancialAccountinginSAPERPisaprimarysourceofdataforManagement

Accounting. Infact,mostexpensepostingsinthegeneralledgerresultinacost

postinginManagementAccounting. Theseexpensepostingstothegeneralledger

can be journal postings, vendor invoices, or depreciation postings from Asset

Accounting or other SAP system components.

RevenuepostingsalsoresultinpostingstoManagementAccounting,Profitability

Analysis (CO-PA), and Profit Center Accounting. Both expense and revenue

postings from Financial Accounting must specify one or more objects in

ManagementAccountingthatwillreceivethecostorrevenuedata.

Several situations will cause Management Accounting to create postings in

FinancialAccounting. Thesesituationsincludereconciliationpostingsinitiatedby

thereconciliationledgerinManagementAccounting,inventorypostingscaused

bythedeliveryoffinishedgoodsfromproduction,andsettlementofcapitalcosts

from the creation of fixed assets.

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AC040 Lesson: IntegrationWithinManagementAccountingandwithOtherSAPApplications

SAP ERP Human Capital Management can generate different types of cost

postinginManagementAccounting. SAPERPHCMoffersyoutheopportunityto

allocatelaborcoststovariouscontrollingobjects. Inaddition,plannedpersonnel

costscanbetransferredandusedforManagementAccountingplanning.

The Logistics area also has numerous integration points with Management

Accounting. In the inventory area of materials management, a goods issue

transaction can createacost posting inManagement Accounting towhichever

objectisspecified(forexample,costcenter,productionorder,orinternalorder).

Lookingfromtheotherdirection,ManagementAccountingcancauseaposting

toinventory (inmaterialsmanagement)resultingfromthedelivery offinished

goodsfromproduction. Inaddition,productcostestimatescreatedinManagement

Accountingcanupdatepricefieldsinmaterialmasterrecords. Finally,thecreation

ofpurchaseordersinmaterialsmanagementcangeneratecommitmentpostings

within Management Accounting.

ThemanufacturingareaofLogisticsalsoworksverycloselywithManagement

Accounting. Billsofmaterialandroutings,whicharecreatedinmanufacturing,

canbeusedinProductCostControllinginManagementAccounting. Inaddition,

manufacturing production orders are cost objects used to track and control

production costs in Cost Object Controlling.

Sales order management isa primary source for revenue postingsfrom billing

documentstoManagementAccounting. AsalesorderinSalesordermanagement

can also be used with the make-to-order production scenario in Management

Accounting to track costs and revenues and evaluate the profitability of the

arrangement.

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Unit1: ManagementAccountingOverview AC040

Lesson Summary

You should now be able to:

• Explain the most important integration points between Management

Accounting components

• ExplainthemajorintegrationpointsbetweenManagementAccountingand

other SAP applications

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AC040 Unit Summary

Unit 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

• ListthemaincomponentsofManagementAccountingandtheirpurpose

• Match components with their function

• Explain the most important integration points between Management

Accounting components

• ExplainthemajorintegrationpointsbetweenManagementAccountingand

other SAP applications

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Unit1: ManagementAccountingOverview AC040

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Unit 2

Management Accounting Organization

Unit Overview

ThisunitdiscussestheorganizationalunitsandstructuresusedinManagement

Accounting. It also covers the basic data used for overhead Management

Accounting. This information is important when setting up Management

Accounting for your company.

Unit Objectives

After completing thisunit, you will beableto:

• Identify the basic organizational units that are relevant to Management

Accounting

• ExplaintherelationshipsbetweenManagementAccountingorganizational

unitsandother SAPsystemorganizational units

• List the master data used in Cost and Revenue Element Accounting and

explain the purpose of the master data

• List the master data used in Overhead Cost Controlling and explain the

purpose of the master data

• Listwaysinwhichgroupsofmasterdatacanbeused

Unit Contents

Lesson: Organizational Units Used in Accounting ..........................42

Exercise 2: Organizational Units and Structures........................47

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

Exercise 3: Basic Data and Structures...................................61

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Unit2: ManagementAccountingOrganization AC040

Lesson: Organizational Units Used in Accounting

Lesson Overview

ThislessonintroducesthevariousSAPorganizationalunitsusedinaccounting,

suchasclient,companycode,andcontrollingarea,anddescribestherelationships

betweenthem. Knowledgeoftheseorganizationalunitsisimportantforworking

withSAPR/3andforcreatingandmaintainingmasterdata. Thislessontakesa

closerlookattheorganizationalunitsusedinManagementAccounting.

Lesson Objectives

After completingthislesson, you will beable to:

• Identify the basic organizational units that are relevant to Management

Accounting

• ExplaintherelationshipsbetweenManagementAccountingorganizational

unitsandotherSAPsystemorganizationalunits

Business Example

Eachcompanyhasitsownparticularorganizationalstructure. Youwanttolearn

abouttheorganizationalelementsusedinSAPsystemssoyoucandecidewhich

onestousetorepresentyourenterprisestructureinthesystem.

Organizational Units Used in SAP Solutions

ThefollowingorganizationalunitsareusedinSAPsolutions:

• Operating concern

• Controlling area

• Company code

• Business area

• Plant

• Purchasing organization

• Sales organization

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AC040 Lesson: Organizational Units Used in Accounting

Figure 28: Organizational Units

ThecontrollingareaisthebasicorganizationalunitinManagementAccounting.

Acontrollingareaisaclosedentityusedfor costaccounting. Youcanallocate

costs only within a controlling area. These allocations cannot affect objects

in other controlling areas. You can assign more than one company code to a

controllingarea. Thisenablescontrollingacrosscompanycodes.

Hint: The controlling area and its company codes must use the same

operating chart of accounts and the same fiscal year variant (only the

number of special periods may vary).

Profitability Analysis (CO-PA) is used within the operating concern. The

operating concern representsthe structureof external market segments for the

enterprise. Youcanassignseveralcontrollingareastoeachoperatingconcernso

you can analyze them together.

Thecompanycodeisanindependentaccountingunit. Financialandprofitand

loss(P&L)statementsarepreparedatcompanycodeleveltomeetlegalreporting

requirements. Business areas can be used to group strategic business fields

and for reporting in P&L and financial statements. Business areas can also be

cross-company-code.

Note: Businessareasarenotsuitableforauditing; theyaresuitablefor

reporting purposes only.

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Unit2: ManagementAccountingOrganization AC040

Theplant representsaproduction unit andis thecentral organizational unit in

materialsmanagementandproductionplanning. Whenyoudefineorganizational

structures, youassign plantsto company codes.

The purchasing organization is an organizational unit used in materials

management–purchasing;thesalesorganizationisanorganizationalunitused

insalesordermanagement. Bothoftheseorganizationalunitsareimportantfor

ManagementAccountingonlybecausethisdataneedstobeincludedforintegral

businessprocessesbetweenLogisticsandAccounting.

Figure 29: Multiple Assignment

Byassigningmorethanonecompanycodetoacontrollingarea,youcanperform

costaccountingforallcompanycodes. YoucanallocatevaluesinManagement

Accountingthat affectmorethanonecompanycode.

Incross-company-code cost accounting, the controlling area and the company

codescanhavedifferentcurrencies. Thecurrencyofthecontrollingareacanbe

thesameasthatforacompanycode. It canalsodifferfromthecurrencyof all

thecompanycodesassignedtothecontrollingarea.

YoucanusethreecurrenciesinManagementAccounting:

• Controlling area currency

• Company code currency or object currency

• Transaction currency (used for posting a document to Management

Accounting)

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AC040 Lesson: Organizational Units Used in Accounting

By default, cross-company-code cost accounting displays the company code

currencyastheobjectcurrency. Youcannotchangethisdefaultvalue. Ifyouhave

assignedonlyonecompanycodetothecontrollingarea,theobjectcurrencycan

beassignedforeachcontrollingobject(suchasacostcenter)asrequired.

You can assign more than one company code to a single controlling area. All

companies in the controlling area must then use the same operating accounts.

However, these accounts can be linked to country-specific accounts using the

alternativeaccountnumberthatisstoredinthemasterdatarecordforaccounts.

InAccounting,eachleveloftheorganizationalstructurenormallyrepresentsthe

highest reportinglevelofthecomponentinquestion.

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Unit2: ManagementAccountingOrganization AC040

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AC040 Lesson: Organizational Units Used in Accounting

Exercise 2: Organizational Units and

Structures

Exercise Objectives

After completingthisexercise, youwillbeableto:

• IdentifythebasicorganizationalstructuresusedinManagementAccounting

and explain the relationshipsbetween them

Business Example

Each company has its own particular organizational structure, which must be

mappedinthesystem. Youwanttodefinethestructureofyourcompanyusingthe

organizational units available in SAP ERP.

Task:

Considerwhatorganizationalunitstousetorepresentyourcompanyinthesystem.

1. Thinkabouthowyourcompanymightbestberepresentedinthesystemwith

theorganizationalunitsdiscussedinthislesson. Drawthestructure.

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Unit2: ManagementAccountingOrganization AC040

Solution 2: Organizational Units and

Structures

Task:

Considerwhatorganizationalunitstousetorepresentyourcompanyinthesystem.

1. Thinkabouthowyourcompanymightbestberepresentedinthesystemwith

theorganizationalunitsdiscussedinthislesson. Drawthestructure.

Answer: Responses will vary.

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AC040 Lesson: Organizational Units Used in Accounting

Lesson Summary

You should now be able to:

• Identify the basic organizational units that are relevant to Management

Accounting

• ExplaintherelationshipsbetweenManagementAccountingorganizational

unitsandother SAPsystemorganizational units

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Unit2: ManagementAccountingOrganization AC040

Lesson: Basic Data for Overhead Management

Accounting

Lesson Overview

ThislessondescribesthemasterdatarequiredforManagementAccounting. You

willlearntheimportanceofthestandardhierarchyforcostcenters. Thelesson

alsoshowsyouhowtocreatecostelements,activitytypes,statisticalkeyfigures,

internalorders,andmasterdatagroups. Withthisinformation,youcansetupthe

master datain the system for your enterprise.

Lesson Objectives

After completingthislesson, you will beable to:

• List the master data used in Cost and Revenue Element Accounting and

explain the purpose of the master data

• List the master data used in Overhead Cost Controlling and explain the

purpose of the master data

• Listwaysinwhichgroupsofmasterdatacanbeused

Business Example

You want toseehowtoset upthemasterdatathatisrelevantfor Management

Accountinginthesystem. Toanalyzetheresponsibilityforcosts,yousubdivide

your companyintovariousdepartments or businesses, whichyoudepict inthe

systemwithappropriatemasterdatasuchascostcenters,orders,andprofitcenters.

Youthenassignthecostincurredinthesystemtothismasterdatabyresponsibility.

Master Data Used in Cost and Revenue Accounting

CostandRevenueElementAccountingusesthefollowingmasterdata:

• Chart of accounts

• Primary cost elements

• Secondary cost elements

• Revenue elements

• Cost element category

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AC040 Lesson: Basic Data for Overhead Management Accounting

Thechartofaccountsshowninthefigureisbasedonprocessclassification. All

expenseaccountsaregroupedinoneclass,class4,andallrevenueaccountsare

groupedinclass8. ThischartofaccountsisusedintheSAPtrainingsystemsand

inIDES, and isstandardwithanySAP system.

Hint: Ifyourunseveralsystemsinparallel,youmaylookforpossibilities

to easily keep master data in financials consistent for all systems.

Therefore, asofEHP4, SAPoffersanewbusinesssuitecalledmaster

datagovernanceforfinancials. Formoreinformation,refertothelast

lesson of the last unit in this handbook.

Figure 30: Accounts and Cost Elements

Expense accountstowhich costsarepostedfor cost accounting purposesmust

be created as cost elements in Management Accounting. This ensures that all

postingstothistypeofexpenseaccountalwaysarriveinManagementAccounting

at the same time.

Tosetupanexpenseaccountandcreateitasacostorrevenueelement, follow

these steps:

1. DefineanexpenseaccountorrevenueaccountinFinancialAccounting.

2. CreatethisaccountautomaticallyormanuallyinManagementAccountingas

a cost element or revenue element.

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Unit2: ManagementAccountingOrganization AC040

Figure 31: Cost and Revenue Elements

ExpensesinFinancialAccountingthatarerelevanttocostaccountingareentered

in Management Controlling using primary cost elements. The primary cost

elementsmustexistasgeneralledgerexpenseaccountsinFinancialAccounting

beforetheycanbecreated,automaticallyormanually,inManagementAccounting.

IfapostingismadeinFinancialAccountingtoanexpenseaccountforwhicha

primarycostelementwascreated,youmustenteranaccountassignmentobject

(suchasacostcenter,internalorder,orcostobject)fromManagementAccounting.

ThisensuresthatitisnotpossibletopostcostsinFinancialAccountingwithout

theirbeingpostedatthesametimeinManagementAccounting.

SecondarycostelementsaredefinedonlyinManagementAccountingandused

onlyforcertaininternalallocations,suchasassessmentsorsettlements. Secondary

costelementshavenocorrespondingG/LaccountsinFinancialAccounting.

RevenueelementscanbeusedtorecordrevenuesfromFinancialAccountingin

ManagementAccounting,inasimilarwaytoprimarycostelements. Again,the

revenue account must alreadyexist inFinancialAccounting. Revenuescan be

recordedonlystatisticallyinCost Center Accounting.

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AC040 Lesson: Basic Data for Overhead Management Accounting

Eachcostelementisassignedacostelementcategoryinitsmasterrecord,which

determines the type of transaction for which a cost element can be used. The

followingareexamplesofcost element categories:

• Costelementcategory1(primarycostelement)isusedforpostingprimary

costs in Management Accounting.

• Secondary cost element category 42 is used for the internal allocation of

costs in Management Accounting.

• Cost element category 21 is used for order settlement in Management

Accounting.

Master Data Used in Overhead Cost Controlling

OverheadCostControllingusesthefollowingmasterdata:

• Cost centers

• Activity types

• Statistical key figures or tracing factors

• Internal orders

• Business processes

Figure 32: MasterData in Overhead Cost Controlling

The header of the cost center master record includes the cost center ID, the

controllingareatowhichthecostcenterisassigned,andthevalidityperiod.

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Unit2: ManagementAccountingOrganization AC040

Figure 33: Cost Center Data

TheBasicdatasectioncontainsfieldsfor thenameand descriptionof thecost

center,thenameoftheresponsiblepersonorcostcentermanager,thedepartment

towhichthecostcenterisassigned,andtheprofitcenter.

TheCostCenterHierarchyfielddisplaysthestandardhierarchynodetowhich

thecostcenterisassigned. Thisfieldmustbefilledsoitcanbeusedasacontrol

feature in Cost Center Accounting. Each controlling area must have a unique

standardhierarchythatincludeseverycostcentercreatedinthatcontrollingarea.

TheProfitCenterfieldidentifiesthepurposeofthecostcenter,suchasproduction,

service, sales, or administration.

The Company Code and Business Areafields represent the close ties between

ManagementAccountingandFinancialAccounting. Ifacontrollingareahasmore

than one company code, you must specify the company code that is linked to

eachcostcenter. Ifbusinessareasareusedforthatcompanycode(asdefinedin

FinancialAccounting), abusinessareamustalsobespecifiedinthecostcenter

master record.

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AC040 Lesson: Basic Data for Overhead Management Accounting

Figure 34: Activity Type Data

Theheaderrowfortheactivitytypemasterrecordincludestheactivitytype,the

controllingareatowhichtheactivitytypeisassigned,andthevalidityperiod.

TheBasicdatasectionincludesfieldsforthenameanddescription. IntheActivity

unit field, you specify howtheactivitytypeisto bemeasured(for example, in

hours,days,orseconds). IntheCostCenterCategoriesfield,youspecifythecost

center category thisactivity type mayprovide.

TheAllocationdefaultvaluessectionisusedtospecifyhowtheactivitytypeis

used in activity allocation. The Activity Type category field specifies how the

activity type can be allocated (for example, directly by manual allocation or

indirectly by a sender-receiver relationship in an allocation cycle). The Price

Indicator field specifies how the price is calculated. You can enter the price

manuallyorcalculateitbyusingtheplanandactualcosts.

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Unit2: ManagementAccountingOrganization AC040

Figure 35: Statistical Key Figures

Statisticalkeyfiguresaremeasurablevaluesthatareapplicabletocostcenters,

profitcenters,internalorders,orprocesses. Anexampleofastatisticalkeyfigure

wouldbethenumberofemployeesintheTransportationcostcenterwhoperform

activities, such as vehicle maintenance.

You can usestatistical keyfiguresasanallocation base(ortracingfactor) for

periodicallocationssuchasdistributionorassessment,andforanalysispurposes

(suchascalculatingtherentcostsper employee).

Youdefineastatisticalkeyfigureasafixedvalueoratotalsvalue.

• Fixed values are carried over from the periods in which they are posted

to all subsequent periodsof thesamefiscal year. Fixedvalues are useful

forstatisticalkeyfiguresthattendtoremainrelativelyconstantovertime,

suchasthenumberofemployees. Youmustupdatethedataonlywhenthe

value changes.

• Totalsvaluesarenottransferredtosubsequentperiodsandmustbeentered

individuallyforeachperiod. Totalsvaluesarepreferableforstatisticalkey

figureswhosevaluestendtochangefromperiodtoperiod,suchaskilowatt

hours of electricity used.

YoucanalsotransferstatisticalkeyfiguresvaluesfromtheLogisticsInformation

System (LIS) by linking a key figure in LIS to a key figure in Cost Center

Accounting.

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AC040 Lesson: Basic Data for Overhead Management Accounting

Figure 36: Internal Order Data

The internal order master record consists of different sections, which are

representedbytabpageswithpredefinedfield groups. Youcanchangethetab

pagetitleinCustomizingandassigndifferentfieldstothetabpages.

TheOrdertypefieldisthemostimportantfieldintheinternalordermasterdata.

Theordertypeallowsyoutospecifythedefault valuesfor thedifferent master

data fields and to define certain order characteristics, such as the settings for

settlement,planningandbudgeting,dependingonwhattheorderisusedfor.

You can use internal orders for planning, collecting, monitoring and settling

costsofcertainoperationsandtasksinanenterprise. YoucanusetheSAPsystem

tocontrolyourinternalordersthroughoutthecompletelifecycle(fromcreationto

finalsettlement,includingplanningandpostingactualcosts).

Youcanuseinternalordersfordifferentpurposes. Thisfunctionalclassificationis

representedinthedifferentordertypes,whichareusedtodeterminehowtheorders

are processed in the system. The general categories of internal orders contain

overheadcostorders,investmentorders,accrualorders,andorderswithrevenues.

Master Data Groups

Master data groups enable you to group different master data items from

Overhead Cost Controlling for analysis and reporting, for planning, and for

allocation. Thesemaster datagroupsareusedtoprocessmorethanonemaster

data record in a single transaction.

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Unit2: ManagementAccountingOrganization AC040

Example: For a cost planning transaction that you use only once, you could

enter the planningdatafor all of thecost elementsused by yourcost center by

creating a corresponding cost element group and entering it on the planning

screen. Similarly,youcanproduceareportsummarizingtheresultsforallthecost

centersthatyoumanagebycreatingthecostcentergroupandthenspecifyingitin

your report definition.

Figure 37: Master Data Groups

Whenyouusemasterdatagroupsinreporting,eachhierarchicallevelcanproduce

automatictotalsofthelevelsbeneathit. Themasterdataitselfisassignedtothe

lowest level nodes in the structure. The SAP system checks that a value (cost

center, cost element, activity type, and so on) is represented only once in the

group. Youcancreateasmanydifferentgroupsasyourequire. Eachvaluecanbe

used in more than one group.

Thestandardhierarchyforthecostcenterisaspecialtypeofcostcentergroup.

Eachcontrollingareamusthaveauniquestandardhierarchy. Allcostcentersin

thiscontrollingareamustbeassignedtoanodeinthestandardhierarchy.

You can use each name of a master data group only once in a client. If, for

example,youcreateacostcentergroupnamedtoolsmanagement,youcannot

use this name for another group.

Menu Paths for Setting Up Master Data

Action Menu path

Createsecondarycostelement Accounting → Controlling → Cost Center

Accounting → Master Data → Cost

Element→IndividualProcessing→Create

Secondary

Create cost center Accounting → Controlling → Cost Center

Accounting→MasterData→CostCenter

→IndividualProcessing→Create

Action	Menu path
Createsecondarycostelement	Accounting → Controlling → Cost Center Accounting → Master Data → Cost Element→IndividualProcessing→Create Secondary
Create cost center	Accounting → Controlling → Cost Center Accounting→MasterData→CostCenter →IndividualProcessing→Create

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AC040 Lesson: Basic Data for Overhead Management Accounting

Action Menu path

Createcostcentergroup Accounting → Controlling → Cost Center

Accounting→MasterData→Cost Center

Group → Create

Createactivitytype Accounting → Controlling → Cost Center

Accounting→MasterData→ActivityType

→IndividualProcessing→Create

Displayactivitytype Accounting → Controlling → Cost Center

Accounting→MasterData→ActivityType

→IndividualProcessing→Display

Createstatisticalkeyfigure Accounting → Controlling → Cost Center

Accounting→MasterData→StatisticalKey

Figures→IndividualProcessing→Create

Start order manager Accounting → Controlling → Internal

Orders→MasterData→OrderManager

Action	Menu path
Createcostcentergroup	Accounting → Controlling → Cost Center Accounting→MasterData→Cost Center Group → Create
Createactivitytype	Accounting → Controlling → Cost Center Accounting→MasterData→ActivityType →IndividualProcessing→Create
Displayactivitytype	Accounting → Controlling → Cost Center Accounting→MasterData→ActivityType →IndividualProcessing→Display
Createstatisticalkeyfigure	Accounting → Controlling → Cost Center Accounting→MasterData→StatisticalKey Figures→IndividualProcessing→Create
Start order manager	Accounting → Controlling → Internal Orders→MasterData→OrderManager

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Unit2: ManagementAccountingOrganization AC040

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AC040 Lesson: Basic Data for Overhead Management Accounting

Exercise 3: Basic Data and Structures

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Createmaster dataforManagementAccounting

• Use master data groups

Business Example

Depending on your business requirements, you use different application

componentstoprovideparticulardata. Inthesecomponents,youusemasterdata

towhichyoucanassign,allocate,andplanrevenuesandcosts. Inthisexercise,

youcreateseveralmasterrecordsinOverheadCostControllingtomanageyour

overhead costs.

Toshowwhichareaisresponsibleforwhichcosts,yousplityourcompanyinto

differentcostresponsibilityareas,whicharerepresentedbycostcenters. Ifyou

alsouseprofitcenters,whichareprofitresponsibilityareas,youshouldassignthe

cost centers to the appropriate profit centers.

Youcanuseactivitytypestodetermineaquantifiableoutputofacostcenter. Only

costcenterscanproduceanactivitytype. Inactivityplanning,youwillassignthe

activitytypestotheappropriatecostcenters. Theactivitytypemasterrecordscan

beusedtopostactualcostsonlyafteryouhavemadethisassignment.

Tofacilitateanalysis,youwanttoprovideadditionalinformationotherthancosts

and revenues. You use statistical key figures for this purpose. Statistical key

figuresaremeasurablequantitiesthatareplannedoncostcentersorinternalorders

or that can be posted as actual data.

In addition to managing costs by organizational units (cost centers), you also

wanttomanagecostsforinternaltasksthatareundertakenwithinyourcompany.

Youwillcreateoverheadorderstocollectthesecosts. Aswithcostcenters,you

shouldassignyourordertotheappropriateprofitcenterifyouuseprofitcenters.

At the end of the accounting period, the order costsshould be allocated to the

cost center responsible for the costs.

Hint: ThefirsttimeyouaccessaManagementAccountingfunctionafter

loggingontothesystem,theSetControllingAreadialogboxappears. If

thisdialogboxappears,enter1000intheControllingAreafield.

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Unit2: ManagementAccountingOrganization AC040

Task 1:

Create a secondary cost element.

1. Create a secondary cost element, 6200##, in controlling area 1000 (CO

Europe). Makesurethatthecostelementisvalidfortheentirefiscalyear.

NamethecostelementDAACheckAssets,enterasuitabledescription,and

assigncostelementcategory43. Savethenewcostelement.

2. Explainhowyoucanuseacostelementofcategory43.

Task 2:

Createaninternalservicecostcenterandaproductioncostcenter.

Hint: Youcancreatethesecondcostcenterwithreferencetothefirstone.

1. Createaninternalservicecostcenterincontrollingarea1000(COEurope)

andinthecompanycodeoftheGermansubsidiary(1000). Makesurethat

thecostcenterisvalidfortheentirefiscalyearandthatitisassignedtothe

HAC040 node in the standard hierarchy.

AssigncostcenterSERV-##(andnameitGroup##Services), aservice

costcenter(categoryH),tothebusinessareaCorporateOther(9900)and

totheprofitcenterInternalServices(1400). Makesurethatthecostcenter

islockedonlyagainstplanningandpostingrevenues. Savethecostcenter

master data.

2. Createaproduction cost centerin thecontrolling areaCOEurope(1000)

andinthecompanycodeoftheGermansubsidiary(1000). Makesurethat

thecostcenterisvalidfortheentirefiscalyearandthatisassignedtothe

HAC040 node in the standard hierarchy.

Hint: Youcancopythiscommoninformationbycreatingthesecond

cost center with reference to thefirst.

Continued on next page

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AC040 Lesson: Basic Data for Overhead Management Accounting

AssigncostcenterPROD-##(nameit, Group##Production), whichis

a production cost center (category F), to the business area Mechanical

Engineering(1000)andtheprofitcenterHighSpeedPumps(1010). Make

surethatthecostcenterislockedonlyagainstplanningandpostingrevenues.

Save the cost center master data.

Task 3:

Create a cost center group.

1. Tobeabletoaddressbothnewcostcentersatthesametime,createacost

center group that containsboth cost centers. Namethe cost center group

CENTERS-## andenterthedescriptionGroup##CostCenters. Assign

this groupto both theproduction cost center (PROD-##) and the service

cost center (SERV-##).

Hint: Your new cost center group is not part of the standard

hierarchy. Do not assign your cost center group to the standard

hierarchy.

Task 4:

Createactivity types to describe theproduction output of the new service cost

center.

1. Displayactivitytype1421andcheckthemasterdata.

2. CreateactivitytypeREP-##bymakingacopyofactivitytype1421. Make

surethattheactivitytypeisvaliduntilthelastdayofthecurrentyear.

EnterRepairsGroup-##asthenameanddescriptionforrepairsperformed

on the assets that belong to your group. Use activity type category 1 for

manualentryandmanualallocation; useDAARepairHours(615000)as

the allocation cost element.

3. Create activity type CHK-## by making a copy of activity type 1421.

Maketheactivitytypevalid for theentireyear. Thisactivity typeisused

for checkingtheassetsthat belong toyourgroup; therefore, itsnameand

descriptionareCheckAssetsGR-##. Activitytypecategory1standsfor

manualentrywithmanualallocation;theallocationcostelementisyournew

cost element DAA Check Assets(6200##).

Continued on next page

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Unit2: ManagementAccountingOrganization AC040

Task 5:

Create a statistical key figure.

1. Createstatisticalkeyfigure,EMPL##(numberofemployees),withafixed

valuetorecordthenumberofemployeesinyourcostcenters. Usetheunit

of measurefor “number of persons”(PRS).

Note: UseFixedValueasthekeyfigurecategory. Thisisthedefault

setting.

Task 6:

Create an overhead order to which you can allocate costs in each accounting

period.

Note: For more detailed controlling, you want to record the costs

associated with the participation of your company in a trade fair on a

cost center and separately.

1. UsetheOrderManagertocreateanoverheadorder. UseordertypeInternal

Order – Marketing (0400). Give your order the name Trade Fair

Group##andassignittothebusinessareaCorporateOther(9900)and

profit centerInternal Services (1400). Specify your service cost center

(SERV-##) as the cost center responsible.

Note: Do not save your order yet.

2. Createaperiodicsettlementruletosettle100%oftheactualcoststoyour

servicecostcenterSERV-##. Savetheorder. Makeanoteofthetradefair

order number on your data sheet.

Hint: Yourordernumberappearsontheleftsideofthescreen. All

theorders youprocessedwillbelisted herewith someimportant

information. To see more of this information, use the mouse to

widen the panel.

Tochangetheinformationthatisdisplayedhere,selectadifferent

layout. Youcanalsocreateyourownlayouts.

Togodirectlytoanyorder,clicktheordernumber. Youcansortand

filterthelistoforders,andswitchtocollectiveprocessingmode.

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AC040 Lesson: Basic Data for Overhead Management Accounting

Solution 3: Basic Data and Structures

Task 1:

Create a secondary cost element.

1. Create a secondary cost element, 6200##, in controlling area 1000 (CO

Europe). Makesurethatthecostelementisvalidfortheentirefiscalyear.

NamethecostelementDAACheckAssets,enterasuitabledescription,and

assigncostelementcategory43. Savethenewcostelement.

a) Choose Accounting → Controlling → Cost Center Accounting →

Master Data → Cost Element → Individual Processing → Create

Secondary.

b) Enter the following data.

Field Value or Action

Cost Element 6200##

Valid From firstdayofcurrentfiscalyear

To lastdayofcurrentfiscalyear

c) ChooseMasterDataandenterthefollowingdataonthenextscreen.

Field Value or Action

Name DAA Check Assets

CostEIementCategory 43

d) Choose Save.

2. Explainhowyoucanuseacostelementofcategory43.

Answer: Withcostelementcategory43,youhavestipulatedthatthiscost

elementwillbeusedforinternalactivityallocationsorprocessallocations.

Internalactivityallocationsresultintheflowofcostsfromacostcenterto

othercontrollingobjects(costcenters,overheadorders,productionorders,

andsoon)basedonthenumberofactivityunitsprovidedbythesenderto

thereceiver. Theallocatedcostsarepostedusingthiscostelementcategory.

Continued on next page

Field	Value or Action
Cost Element	6200##
Valid From	firstdayofcurrentfiscalyear
To	lastdayofcurrentfiscalyear

Field	Value or Action
Name	DAA Check Assets
CostEIementCategory	43