AC040_EN_Col92_FV_Part_A4 (第3页) | ERP软件技术分享

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Unit2: ManagementAccountingOrganization AC040

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.

a) Choose Accounting → Controlling → Cost Center Accounting →

MasterData→CostCenter→IndividualProcessing→Create.

b) Enter the following data.

Field Value or Action

Cost Center SERV-##

Valid From firstdayofcurrentfiscalyear

To lastdayofcurrentfiscalyear

c) ChooseMasterDataandenterthefollowingdataonthenextscreen.

Field Value or Action

Name Group ## Services

PersonResponsible your name

CostCenterCategory H

Hierarchy Area HAC040

Company Code 1000

Business Area 9900

Profit Center 1400

d) Choose Control. Under Lock, make surethat onlyActual Revenues

and Plan Revenues are selected.

e) Choose Save.

Continued on next page

Field	Value or Action
Cost Center	SERV-##
Valid From	firstdayofcurrentfiscalyear
To	lastdayofcurrentfiscalyear

Field	Value or Action
Name	Group ## Services
PersonResponsible	your name
CostCenterCategory	H
Hierarchy Area	HAC040
Company Code	1000
Business Area	9900
Profit Center	1400

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AC040 Lesson: Basic Data for Overhead Management Accounting

2. Createaproductioncost center inthe controllingareaCOEurope(1000)

andinthecompanycodeoftheGermansubsidiary(1000). Makesurethat

thecost center isvalidfortheentirefiscalyearandthatisassignedtothe

HAC040 node in the standard hierarchy.

Hint: Youcancopythiscommoninformationbycreatingthesecond

cost center with reference to thefirst.

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.

a) Choose Accounting → Controlling → Cost Center Accounting →

MasterData→CostCenter→IndividualProcessing→Create.

b) In the Cost Centerfield, enter PROD-##, check thevalidity period

(currentfiscalyear)andenterSERV-##asthereferencecostcenter.

c) ChooseMasterDataandenterthefollowingdata.

Field Value or Action

Name Group ## Production

PersonResponsible your name

CostCenterCategory F

Hierarchy Area HAC040

Company Code 1000

Business Area 1000

Profit Center 1010

d) Choose Control. Under Lock, make surethat onlyActual Revenues

and Plan Revenues are selected.

e) Choose Save.

Continued on next page

Field	Value or Action
Name	Group ## Production
PersonResponsible	your name
CostCenterCategory	F
Hierarchy Area	HAC040
Company Code	1000
Business Area	1000
Profit Center	1010

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Unit2: ManagementAccountingOrganization AC040

Task 3:

Create a cost center group.

1. Tobeabletoaddressbothnewcostcentersatthesametime,createacost

center group that contains both cost centers. Name thecost center group

CENTERS-##andenterthedescriptionGroup##CostCenters. Assign

thisgroupto 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.

a) Choose Accounting → Controlling → Cost Center Accounting →

MasterData→CostCenterGroup →Create.

b) IntheCostCenterGroupfield,enterCENTERS-##.

c) ChooseHierarchy. EnterGroup##CostCentersasthedescription.

d) ChooseInsertCostCenter. Intheleftcolumn,enterbothPROD-##

and SERV-##.

e) Choose Save.

Task 4:

Createactivitytypes to describe the production output of the newservice cost

center.

1. Displayactivitytype1421andcheckthemasterdata.

a) Choose Accounting → Controlling → Cost Center Accounting →

MasterData→ActivityType→IndividualProcessing→Display.

b) In the Activity Type field, enter 1421.

c) ChooseMasterData. Checkthemasterdata.

2. CreateactivitytypeREP-##bymakingacopyofactivitytype1421. Make

surethattheactivitytypeisvaliduntilthelastdayofthecurrentyear.

Continued on next page

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AC040 Lesson: Basic Data for Overhead Management Accounting

EnterRepairsGroup-##asthenameanddescriptionforrepairsperformed

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

manualentryandmanualallocation; useDAARepairHours(615000)as

the allocation cost element.

a) Choose Accounting → Controlling → Cost Center Accounting →

MasterData→ActivityType→IndividualProcessing→Create.

b) Enter the following data.

Field Value or Action

Activity Type REP-##

Valid From firstdayofthecurrentfiscalyear

Valid To lastdayofthecurrentfiscalyear

Copy From 1421

c) Choose MasterData. Enterthefollowingdata.

Field Value or Action

Name Repairs Group-##

Description Repairs Group-##

ActivityTypeCategory 1

AllocationCostEIement 615000

Note: If asked, enter the last day of the current fiscal year

in the Valid To field.

d) Choose Save.

Note: RemainintheCreateActivityType: InitialScreenfor

the next exercise.

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

Maketheactivitytypevalid for theentireyear. Thisactivity typeisused

for checkingtheassetsthat belong toyourgroup; therefore, itsnameand

Continued on next page

Field	Value or Action
Activity Type	REP-##
Valid From	firstdayofthecurrentfiscalyear
Valid To	lastdayofthecurrentfiscalyear
Copy From	1421

Field	Value or Action
Name	Repairs Group-##
Description	Repairs Group-##
ActivityTypeCategory	1
AllocationCostEIement	615000

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Unit2: ManagementAccountingOrganization AC040

descriptionareCheckAssetsGR-##. Activitytypecategory1standsfor

manualentrywithmanualallocation;theallocationcostelementisyournew

cost element DAA Check Assets (6200##).

a) Choose Accounting → Controlling → Cost Center Accounting →

MasterData→ActivityType→IndividualProcessing→Create.

b) Enter the following data.

Field Value or Action

Activity Type CHK-##

Valid From firstdayofthecurrentfiscalyear

Valid To lastdayofthecurrentfiscalyear

Copy From 1421

c) ChooseMasterData. Enterthefollowingdata.

Field Value or Action

Name Check Assets GR-##

Description Check Assets GR-##

Valid To lastdayofthecurrentfiscalyear

ActivityTypeCategory 1

AllocationCostEIement 6200##

d) Choose Save.

Continued on next page

Field	Value or Action
Activity Type	CHK-##
Valid From	firstdayofthecurrentfiscalyear
Valid To	lastdayofthecurrentfiscalyear
Copy From	1421

Field	Value or Action
Name	Check Assets GR-##
Description	Check Assets GR-##
Valid To	lastdayofthecurrentfiscalyear
ActivityTypeCategory	1
AllocationCostEIement	6200##

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AC040 Lesson: Basic Data for Overhead Management Accounting

Task 5:

Create a statistical key figure.

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

valuetorecordthenumberofemployeesinyourcostcenters. Usetheunit

of measure for “number of persons” (PRS).

Note: UseFixedValueasthekeyfigurecategory. Thisisthedefault

setting.

a) Choose Accounting → Controlling → Cost Center Accounting →

MasterData→StatisticalKeyFigures→IndividualProcessing→

Create.

b) IntheStatisticalKeyFigurefield,enterEMPL##. ChooseMasterData.

c) Enter the following data:

Field Value or Action

Name Number of Employees

Statistical Key Figure Unit of PRS

Measurement

d) Choose Save.

Continued on next page

Field	Value or Action
Name	Number of Employees
Statistical Key Figure Unit of Measurement	PRS

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Unit2: ManagementAccountingOrganization AC040

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.

a) ChooseAccounting→Controlling→InternalOrders→MasterData

→ Order Manager. Choose Create.

b) Enter0400astheordertypeandchooseEnter. EnterTrade Fair

Group ## as the description.

c) ChooseAssignments. Enterthefollowingdata.

Field Value or Action

Business Area 9900

Profit Center 1400

ResponsibleCostCenter SERV-##

Note: Donotsavetheordermasterrecordyet.

Continued on next page

Field	Value or Action
Business Area	9900
Profit Center	1400
ResponsibleCostCenter	SERV-##

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AC040 Lesson: Basic Data for Overhead Management Accounting

2. Createaperiodicsettlementruletosettle100%oftheactualcoststoyour

servicecostcenterSERV-##. Savetheorder. Makeanoteofthetradefair

order number on your data sheet.

Hint: Yourordernumberappearsontheleftsideofthescreen. All

the orders you processedwill be listed herewithsomeimportant

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

widen the panel.

Tochangetheinformationthatisdisplayedhere,selectadifferent

layout. Youcanalsocreateyourownlayouts.

Togodirectlytoanyorder,clicktheordernumber. Youcansortand

filterthelistoforders,andswitchtocollectiveprocessingmode.

a) Choose Settlement Rule.

b) Enter the following data.

Field Value or Action

Category CTR

SettlementReceiver SERV-##

% 100

Settlement Type PER

c) ChooseSave. Makeanoteofthetradefairordernumber.

Field	Value or Action
Category	CTR
SettlementReceiver	SERV-##
%	100
Settlement Type	PER

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Unit2: ManagementAccountingOrganization AC040

Lesson Summary

You should now be able 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

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AC040 Unit Summary

Unit Summary

You should now be able to:

• 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

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Unit2: ManagementAccountingOrganization AC040

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Unit 3

Meeting Reporting Requirements

Unit Overview

Thisunitdiscussestheanalytical reporting toolsthatareavailablefor usewith

Management Accounting, including the Report Painter and Report Writer,

drilldown reporting, and the SAP List Viewer.

Unit Objectives

After completing thisunit, you will beableto:

• ListthevariousreportingtoolsthatareavailableinManagementAccounting

• Explainthepurposeandfeaturesofthedifferentreports

Unit Contents

Lesson: Analytics in Management Accounting...............................78

Exercise 4: Reporting in Management Accounting .....................87

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Unit3: MeetingReportingRequirements AC040

Lesson: Analytics in Management Accounting

Lesson Overview

ThislessonintroducesthereportingtoolsthatarenormallyusedinManagement

Accounting: ReportPainter,drilldownreporting,andtheSAPListViewer.

Lesson Objectives

After completingthislesson, you will beable to:

• ListthevariousreportingtoolsthatareavailableinManagementAccounting

• Explainthepurposeandfeaturesofthedifferentreports

Business Example

Having successfully created the actual and planned data in the various

ManagementAccountingapplications, younowhavetoevaluatethesepostings

by running one or more of the standard reports available in the SAP system.

You want tofindoutwhichreporting tool isappropriatefor creatingreportsin

Management Accounting.

The next stageof your system review involvesreporting. Obviouslyreporting

requirements can vary substantially throughout anorganization. You talk with

several managers with different information needs to assess whether or not

their current reportsareadequate. Inmanycases, thestandardSAPreportsare

sufficient. Insomecases,however,customreportsarerequiredtomeetspecialized

needs.

Reporting Tools in Management Accounting

Several reporting tools are used in the Management Accounting information

system,includingReportWriterandReportPainter,drilldownreporting,andthe

SAPListViewer. Eachtoolhasitsownspecialfeaturesandareaofapplication.

Figure 38: Reporting Tools in ManagementAccounting

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AC040 Lesson: Analytics in Management Accounting

ReportWriterenablesyoutousedatafromManagementAccountingandother

SAP applications in reports, and to configure those reports according to your

specificrequirements. Formanyofyourreportingrequirements,youwillfindthat

thestandardreportsavailableinthedifferentManagementAccountingapplication

components are sufficient.

Report Painter isusedtomodifythelookandlayout of reports. Itiseasier to

use than Report Writer.

DrilldownreportsareusedinProfitabilityAnalysis(CO-PA)andProductCost

Controlling(CO-PC).Indrilldownreporting,characteristicsareusedtoclassify

thebusinesstransactiondata. Examplesofcharacteristicsincludecontrollingarea,

companycode,customer,productgroup,order,andproduct. Thetimedimension

(fiscalyear,period)isalsoacharacteristic. Keyfiguresrepresentspecificvalues

oftheclassifieddata. Youcanusekeyfigurestoperformcalculationsthatderive

valuessuchasrevenueperemployeeandthecontributionmargin.

TheSAPListViewerstandardizesandsimplifieslistoutputintheSAPsystem.

TheSAPListViewerisusedinManagementAccountingforline-itemreporting.

All lists have a uniform interface and format. You can also create your own

displaylayoutssoyoucanchangetheformatofyourlists. Youcanaddfieldstoa

list,changethesequenceoffields,andchangethecolumnwidth.

DataisevaluatedinManagementAccountingusingthereportsthatareprovidedin

thestandardsystemorthatyoudefineyourself. Thestandardreportsaresupplied

inclient0. Youmustimportthereportstotheclientinwhichyouwanttowork.

Figure 39: Report Selection

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Unit3: MeetingReportingRequirements AC040

Report Writer and Report Painter

In addition to using the standard reports, you can also use Report Painter and

ReportWriterto define yourown customreports. BothReport Painter andthe

ReportWriter provideavarietyoffunctionswithwhichdatacanbedisplayed,

sorted, filtered, and totaled.

Figure 40: Report Painter and Report Writer

YoucanmodifyReportPainterreportswithReportWriter,butreportsmodified

in thiswaycan nolonger be edited with Report Painter. Report Writer reports

cannot be modified with Report Painter.

Whenyou create yourown custom reportswithReport Painter, you definethe

reportrows,thereportcolumns,andthegeneraldataselection. ReportPaintercan

accessdatainanextract,directfromthedatabase,orfromanarchive.

Allreportsthatareavailableonlinecanberuninthebackgroundatapredefined

time. Thiscanbeparticularlyusefulduringaprocess(suchasperiod-endclosing)

whenyouwanttorundifferentreportsfordifferentusers. Backgroundprocessing

enablesyoutoprocesslargeamountsofdataattimeswhensystemutilizationis

low.

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AC040 Lesson: Analytics in Management Accounting

Figure 41: Options in Report Writer Reports

After you execute a Report Writer report, you have a variety of options for

analyzing the data. These options help you navigate through the data and

changethereportlayout. Youcanmodifythereportonlinetomeetyourspecific

requirements.

The most important ofthesefunctionscan be accessed with thebuttonsonthe

report'soutputscreen. Youcanaccessotherfunctionswiththemenu,including:

• Download the report to your PC (as a Microsoft Excel spreadsheet, for

example).

• Setthresholdvaluestohighlightorskipcertainrowsofthereport.

• Mailreportsusingthe Sendfunction. Todothis,youmusthavesavedthe

report in an extract.

• Sortreportrows,hideorshowreportrows,changethenumberformat,enter

asummationleveltoseeonlythetotals,andproducegraphicalrenditionsof

the report data.

The SAP List Viewer

The SAP List Viewer is particularly recommended for all types of list-based

report. Anexampleofalist-basedreportistheline-itemreport.

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Unit3: MeetingReportingRequirements AC040

Figure 42: SAP List Viewer

IntheSAPListViewerreport,youcanchoosebetweendifferentstandarddisplay

variants(layouts)forthelineitemdisplay. Thedisplayvariantcontrolshowthe

line item information is displayed on the screen. If required, you can change

the sequence of the fields, or select new fieldsfrom afield catalog, or remove

ones already selected. You can save these new settings as your own layout

(user-specific or generally available).

Dependingonthewidthofacolumn,theSAPsystemautomaticallydisplaysthe

short-text version or the long-text version of the field name, using your logon

language, if available.

After running a line item report, you can:

• Scroll horizontally by column

• Hide or showcolumns andchangetheir order

• Sortlistsandfilterdataaccordingtocertaincriteria

• Displaytotalsforvaluecolumnsanddisplaysubtotalsforeachobjectinarow

• Display the original document

Drilldown Reporting

Youcanrecognizedrilldownreportsbythecharacteristicsyoucanusetonavigate

in the report. Examples of drilldown reports are the reports in Profitability

Analysis.

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AC040 Lesson: Analytics in Management Accounting

Youcansummarizethedataaccordingtothecharacteristicsandthendrilldown

interactively in the report. At each level of the report, you can display the

drilldown list (overview) or thedetailed list.

Thefigureshowstheresultsofadrilldownbydivision. Thedrilldownlistshows

an overview of profitability for all divisions. The detail list breaks down the

profitability by division.

Figure 43: Drilldown Reporting

Thefollowingfunctionsareavailablefordrilldownreporting:

• Display master data and graphics.

• Send reports via SAPmail.

• Savereportdata,addingaddressdata,anddefiningexceptions.

• Downloadreportsin Microsoft Excelformat.

• Print reports.

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Unit3: MeetingReportingRequirements AC040

Figure 44: Options for Drilldown Reporting

Thedrilldownreportingfunctionsareseparatedintothreelevelssothatyoucan

assigneachuserthefunctionsthatheorsherequires.

Level1containsthebasicfunctionsofdrilldownreportingplustheabilitytosend

reports via SAPmail. Level 1 is designed for users who do not require all the

drilldown reporting functions.

Level 2containsadditionaldrilldownfunctions. Youcanalsodisplaygraphics

anddownloadreportsin Microsoft Excel format.

The All Functions level contains the complete range of drilldown functions,

includingprinting,savingreportdata,anddefiningexceptions. TheAllFunctions

levelisdesignedforuserswhowantallinteractivedrilldownfunctionsplusthe

ability to print and change reports.

Information System

IntheinteractiveInformationSystem, youcanvaluateposteddataimmediately

after itisrecordedintheSAPsystem, andtracethesourceof thedatadownto

document level.

Eachindividualmovement issummarizedautomaticallyintotalsrecords. This

summarizationtakesplaceintheSAPsystembyobject/accountandenablesthe

datatobeevaluatedmorequickly. Youcananalyzethetotalsrecorddatawiththe

InformationSystem. Fromthesummaryreport, youcananalyzetheassociated

lineitemsbyopeningthelineitemreport. Youcanalsobranchfromalineitemto

the original documents that created it.

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AC040 Lesson: Analytics in Management Accounting

To display the original document of the application that sent the data to

ManagementAccounting,selectthelineitemandchooseEnvironment→Source

Document.

Hint: Youcanalsoselectalineitemsimplybydouble-clickingit.

If a document line originated from a posting to a cost center in Financial

Accounting,thesystemdisplaystheFinancialAccountingdocument.

To display accounting documents (line items only), chooseEnvironment →

AccountingDocuments. Adialogboxliststheaccountingdocumentsthatwere

created in connection with that line item.

Figure45: ViewingAccountingDocumentswiththeInteractiveInformation

System

Intheexampleofthefigureabove(primarypostingtoacostcenterinFinancial

Accounting),thesedocumentswouldbetheFinancialAccountingdocument,the

Management Accounting document, and possibly other documentssuchas the

SpecialPurposeLedgerdocumentorconsolidationdocument.

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Unit3: MeetingReportingRequirements AC040

Menu Paths Used for Reporting

Action Menu path

Runageneralledgerreport Accounting → Financial Accounting →

General Ledger → Information System →

General Ledger Reports

Start report Double-click the name, such as Balance

Sheet/ProfitandLossStatement

Execute Information System Accounting → Controlling → Profitability

report Analysis→InformationSystem→Execute

Report

AccessCostCenterAccounting Accounting → Controlling → Cost Center

reports Accounting→InformationSystem→Reports

forCost CenterAccounting→Plan/Actual

Comparisons

Action	Menu path
Runageneralledgerreport	Accounting → Financial Accounting → General Ledger → Information System → General Ledger Reports
Start report	Double-click the name, such as Balance Sheet/ProfitandLossStatement
Execute Information System report	Accounting → Controlling → Profitability Analysis→InformationSystem→Execute Report
AccessCostCenterAccounting reports	Accounting → Controlling → Cost Center Accounting→InformationSystem→Reports forCost CenterAccounting→Plan/Actual Comparisons

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AC040 Lesson: Analytics in Management Accounting

Exercise 4: Reporting in Management

Accounting

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Describe the details Management Accounting provides in reports and

reported data

• Trace a cost posting in Management Accounting back to the original

FinancialAccountingtransactionthatcausedtheposting

Business Example

WhileFinancialAccountingfocusesontherevenuesandexpensesatahighlevel

(companycodeandbusinessarea), Management Accounting providesdetailed

dataoncostsandrevenuesforindividualcostobjects(costcenters,orders,profit

centers, and so on).

You will use the reports of the German subsidiary of controlling area Europe

(operating concern IDES Worldwide) in the general ledger (in Financial

Accounting) and in Profitability Analysis and Cost Center Accounting

(Management Accounting) to examine thereporting focus in each application

area. YouwilltraceacostpostinginManagementAccountingbacktotheoriginal

FinancialAccountingtransactionthatcausedthepostingtoseethelevelofsystem

integration.

Task 1:

Generateabalancesheetandprofitandlossstatementinthegeneralledger for

the German IDES subsidiary.

1. Executetheactual/actualcomparisonreport,BalanceSheet/ProfitandLoss

Statement,forcompanycode1000. UsingtheSAPminimalvariantandthe

financialstatementversionINT,createareportforthecurrentfiscalyearin

Englishthatallowsacomparisontobemadewiththepreviousfiscalyear.

2. Concentrateonthesalesrevenueaccount,800000,andtheexpenseaccount

fordirectlaborcosts,420000. Describethelevelofdetailfortherevenue

and expense information in this report.

Note: Tofindtheaccountsquickly,chooseEdit→Search.

Result

Inthisreport,therevenueandexpenseinformationisissuedatthecompany

code/business area/account level.

Continued on next page

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Unit3: MeetingReportingRequirements AC040

Task 2:

Execute a report for a controlling area.

1. Incostcenteraccounting,executeareportforthecontrollingarea,Europe

(1000). ExecutetheCostCenters: Actual/Plan/Variancereportforperiods

1to12ofthecurrentfiscalyearandplanversion0. Usecostcenter4230.

Howdetailedisthecostinformationinthisreport?

Hint: When you leave a cost center report, if the system asks

whetheryouwanttoexitthereportandgenerateanextract,choose

Yestoexitthereport. DonotchooseGenerateExtract.

Task 3:

Review the cost postingson servicecostcenter 4230 and examinetheposting

documentsthatconcerncostelement420000(directlaborcosts).

1. InCostCenterAccounting,executeareportforthecontrollingarea,Europe

(1000). ExecutetheCostCenters: Actual/Plan/Variancereportforperiods1

to12ofthecurrentfiscalyearandplanversion0. Usecostcenter4230.

2. Drill down on cost element420000 (direct labor costs) to the actual line

items that make up this total.

Drilldownonalineitemtothedocument(sourcedocument)thatcontains

thebusinesstransaction. Lookattheotheraccountingdocumentsconnected

with this business transaction.

Task 4:

Executeareportincosting-basedProfitabilityAnalysis.

1. Executeareport in costing-based ProfitabilityAnalysisfor theoperating

concern IDES Worldwide (IDEA).

Execute contribution margin report, AC040, for the current fiscal year

withplanversion110. Thisreportdisplaystheresultsfordifferentmarket

segments. Usetheclassicdrilldownreport first.

Drilldowntotheresultsforplant1000(Hamburg)inreportAC040. What

is the gross revenue for this view?

Note: Ifthesystemasksyouwhethercosting-basedisthecorrect

typeof profitabilityanalysis, chooseYes.

IftheDrilldown: CallDocumentationforHotspotsscreenappears,

choose Continue.

Continued on next page

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AC040 Lesson: Analytics in Management Accounting

2. Drilldowninthisreportforplant1000todivision00(cross-divisionsales)

andthentodivision01(pumps),productP-100andcustomer1320. Whatis

the actual gross revenue for this view?

3. Fromthemainreport,drilldowntoinvestigatetheresultsforproductP-100

(pump). Whatistheactualgrossrevenueforthisview?

4. InvestigatetheresultsforproductP-100withthegraphicalreportoutput.

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Unit3: MeetingReportingRequirements AC040

Solution 4: Reporting in Management

Accounting

Task 1:

Generateabalancesheetandprofit andlossstatementinthegeneralledgerfor

the German IDES subsidiary.

1. Executetheactual/actualcomparisonreport,BalanceSheet/ProfitandLoss

Statement,forcompanycode1000. UsingtheSAPminimalvariantandthe

financialstatementversionINT,createareportforthecurrentfiscalyearin

Englishthatallowsacomparisontobemadewiththepreviousfiscalyear.

a) ChooseAccounting →FinancialAccounting→GeneralLedger →

InformationSystem→GeneralLedgerReports→BalanceSheet/Profit

and Loss Statement/Cash Flow → General → Actual/Actual

Comparisons.

b) Double-click SAP Minimal Variant.

c) Enter the following data.

Field Value or Action

Company Code 1000

FinancialStatementVersion INT

Language EN

Reporting Year current fiscal year

Comparison Year previous fiscal year

d) Choose Execute.

Continued on next page

Field	Value or Action
Company Code	1000
FinancialStatementVersion	INT
Language	EN
Reporting Year	current fiscal year
Comparison Year	previous fiscal year

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AC040 Lesson: Analytics in Management Accounting

2. Concentrateonthesalesrevenueaccount,800000,andtheexpenseaccount

fordirectlaborcosts,420000. Describethelevelofdetailfortherevenue

and expense information in this report.

Note: Tofindtheaccountsquickly,chooseEdit→Search.

a) Choose Edit → Search.

Enter800000asthesearchtermandchooseOK.

b) Select a row in the report and choose Details. Check the displayed

information.

c) Choose Edit → Search.

Enter420000asthesearchtermandchooseOK.

d) Select a row in the report and choose Details. Check the displayed

information.

Result

In this report, the revenue and expense information is issued at the

company code/businessarea/account level.

Continued on next page

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Unit3: MeetingReportingRequirements AC040

Task 2:

Execute a report for a controlling area.

1. Incostcenteraccounting,executeareportforthecontrollingarea,Europe

(1000). ExecutetheCostCenters: Actual/Plan/Variancereportforperiods

1to12ofthecurrentfiscalyearandplanversion0. Usecostcenter4230.

Howdetailedisthecostinformationinthisreport?

Hint: When you leave a cost center report, if the system asks

whetheryouwanttoexitthereportandgenerateanextract,choose

Yestoexitthereport. DonotchooseGenerateExtract.

a) Choose Accounting → Controlling → Cost Center Accounting

→ Information System → Reports for Cost Center Accounting

→ Plan/Actual Comparisons. Double-click Cost Centers:

Actual/Plan/Variance.

b) Enter the following data.

Field Value or Action

Controlling Area 1000

Fiscal Year current fiscal year

From Period 1

To Period 12

Plan Version 0

Or Value(s) 4230

c) Execute the report.

Inthisreport,costinformationisdisplayedatthecostcenterandcost

element level.

Continued on next page

Field	Value or Action
Controlling Area	1000
Fiscal Year	current fiscal year
From Period	1
To Period	12
Plan Version	0
Or Value(s)	4230

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AC040 Lesson: Analytics in Management Accounting

Task 3:

Review thecost postingson servicecost center 4230 and examinethe posting

documentsthatconcerncostelement420000(directlaborcosts).

1. InCostCenterAccounting,executeareportforthecontrollingarea,Europe

(1000). ExecutetheCostCenters: Actual/Plan/Variancereportforperiods1

to12ofthecurrentfiscalyearandplanversion0. Usecostcenter4230.

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 1

To Period 12

Plan Version 0

Or Value(s) 4230

c) Execute the report.

2. Drill down on cost element 420000 (direct labor costs) to the actual line

items that make up this total.

Continued on next page

Field	Value or Action
Controlling Area	1000
Fiscal Year	current fiscal year
From Period	1
To Period	12
Plan Version	0
Or Value(s)	4230

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Unit3: MeetingReportingRequirements AC040

Drilldownonalineitemtothedocument(sourcedocument)thatcontains

thebusinesstransaction. Lookattheotheraccountingdocumentsconnected

with this business transaction.

a) Selectthereportrowfor costelement420000.

b) Double-clicktheCostCenters: ActualLineItemsreport.

Choose Document to display the original Financial Accounting

document (accounting document).

c) GobacktotheDisplayActualCostLineItemsforCostCentersscreen.

SelectthelineitemandchooseEnvironment→AccountingDocuments.

Thesystemdisplaysalistoftheaccountingdocumentsgeneratedby

this posting.

d) Examinetheaccountingdocumentandtheprofitcenterdocument.

Inthisexample, theoriginaldocumentisthesameastheaccounting

document.

e) Exitthereportandreturntotheapplicationmenu.

Task 4:

Executeareportincosting-basedProfitabilityAnalysis.

1. Executeareport in costing-based ProfitabilityAnalysisfor theoperating

concern IDES Worldwide (IDEA).

Execute contribution margin report, AC040, for the current fiscal year

withplanversion110. Thisreportdisplaystheresultsfordifferentmarket

segments. Usetheclassicdrilldownreport first.

Continued on next page

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AC040 Lesson: Analytics in Management Accounting

Drilldowntotheresultsforplant1000(Hamburg)inreportAC040. What

is the gross revenue for this view?

Note: Ifthesystemasksyouwhethercosting-basedisthecorrect

typeof profitability analysis, chooseYes.

IftheDrilldown: CallDocumentationforHotspotsscreenappears,

choose Continue.

a) Choose Accounting → Controlling → Profitability Analysis →

InformationSystem→ExecuteReport. ChoosereportAC040.

b) IntheSetOperatingConcerndialogbox,enterIDEAintheOperating

Concern field.

Selectcosting-basedandconfirmwithContinue.

c) Enter the current fiscal year, period1 to 12, andplan version 110.

Choose Execute.

d) Choose Plantin the navigation area.

Checkwhetherplant1000(Hamburg)isdisplayed. Ifnecessary,you

can scrollwiththenavigationarrowsor usethemagnifyingglassto

see which plants are available.

2. Drilldowninthisreportforplant1000todivision00(cross-divisionsales)

andthentodivision01(pumps),productP-100andcustomer1320. Whatis

the actual gross revenue for this view?

a) Choose Division. Check whether division 00 (cross-division) is

displayed.

b) ChooseProduct. CheckwhetherproductP-100 isdisplayed. If not,

selectdivision01andthenselectproductP-100.

c) ChooseCustomer. Checkwhethercustomer1320isdisplayed.

3. Fromthemainreport,drilldowntoinvestigatetheresultsforproductP-100

(pump). Whatistheactualgrossrevenueforthisview?

a) ChooseBack(greenarrow)inthenavigationarearepeatedlyuntilyou

return to the initial report.

b) ChooseProductandselectproductP-100withthemagnifyingglass

icon.

4. InvestigatetheresultsforproductP-100withthegraphicalreportoutput.

a) Executereport AC040again. SelectGraphical report outputonthe

selection screen for the report.

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Unit3: MeetingReportingRequirements AC040

Lesson Summary

You should now be able to:

• ListthevariousreportingtoolsthatareavailableinManagementAccounting

• Explainthepurposeandfeaturesofthedifferentreports

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AC040 Unit Summary

Unit Summary

You should now be able to:

• ListthevariousreportingtoolsthatareavailableinManagementAccounting

• Explainthepurposeandfeaturesofthedifferentreports

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Unit3: MeetingReportingRequirements AC040

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Unit 4

Planning in Management Accounting

Unit Overview

This unit discusses the importance and role of planning in Management

Accounting. Creatingplandataenablesyoutomakeplan/actualcomparisonsand

target/actualcomparisons,whichmakeManagementAccountingmoreefficient

and effective.

Unit Objectives

After completing thisunit, you will beableto:

• DescribehowplanningfeaturesinSAPsystemcouldbeusedforplanning

activities within your organization

• Explain howdifferent planversionscan beused

• ListthethreecostaccountingmethodsusedinManagementAccounting

• Explainthepurposeofstatisticalkeyfiguresandthemethodsusedtoplan

them

• Describethecostallocationmethodsusedinplanning

• Describetheobjectivesof activitytypeplanning

• Namethetypicalsequenceofstepsinvolvedincostcenterplanning

• Describeafewsimpleandcomplexplanningoptions

• DescribethepurposeanduseofEasyCostPlanningfunctions

Unit Contents

Lesson: Introduction to Planning..............................................100

Exercise 5: Introduction to Planning.....................................107

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

Exercise 6: Planning in Cost Center Accounting.......................127

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Unit4: PlanninginManagementAccounting AC040

Lesson: Introduction to Planning

Lesson Overview

This lesson discusses the goals of planning and introduces the options for

maintaining several plan versions at the same time, deriving plans from other

plans,anddefiningyourownviewsoftheplanningdatabase.

Lesson Objectives

After completingthislesson, you will beable to:

• DescribehowplanningfeaturesinSAPsystemcouldbeusedforplanning

activities within your organization

• Explainhowdifferentplan versionscanbeused

• ListthethreecostaccountingmethodsusedinManagementAccounting

Business Example

Planningisthemostimportantpartofeveryorganization'sactivities. Youwant

tovarytheplanningactivities,dependingonthelevelofdetailrequiredandthe

costs associated with planning.

Importance of Planning

Virtuallyeverybusinessorganizationplans, tosomeextent, forfuturebusiness

operations. Theextentandmethodofplanning,however,canvarygreatlyfrom

one enterprise to another.

Planningprovidesabaselinemeasurementagainstwhichactualoperatingresults

canbematched. Thismakesiteasiertoanalyzeandcontrolbusinessoperationsto

achieve desired results.

Planfigurescanbepartofanenterprise'sgoals,ormaybeusedjustasageneral

guideline. The purpose of plan figures depends on the corporate culture and

policies.

100

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AC040 Lesson: Introduction to Planning

Figure 46: Aims of Planning

Throughplanning,businessessetorganizationalgoalsthatcanbeusedasabasis

forcomparingtheactualoperatingresultsagainsttheplan. Businessescanthen

identifyvariancesthatserveassignalstotakecorrectivemeasuresinthebusiness

operations.

The basic goals in planning are as follows:

• Planthestructureofthecompany'sfutureoperationsforparticularperiods.

• Createbenchmarksformonitoringthebusinesstransactionswithinafiscal

year.

• Monitorefficiencyat theendofthepostingperiodsusingplan/actualand

target/actual comparisons.

SAPsystemsofferawidevarietyofoptionsthatyoucanusetodefineplanning

goals.

Planning Views and Functions

Aversionisauniqueviewofplannedcostsandrevenues,givenaparticularset

ofassumptions. Intheplanningprocess,manydifferentversionscanbecreated

and different planned values can be created for each version. Each version is

independent of all others.

101

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Unit4: PlanninginManagementAccounting AC040

Figure 47: Versions

TheSAPsystemautomaticallycreatesversion0whenyoucreateacontrolling

area. Theactualvaluescreatedwhenenteringprimarycostsandallocatingcosts

internallyarepostedinthisversion. Thisversionmustbeusedforplan/actualcost

comparisons. Version0istheversionusedforanalyzingactualdata.

Planningalwaystakesplacewithinaplan version. Aversionisusedacrossall

applications. This helps ensure that the integrated use of a particular version

producesconsistentresultsacrossapplications;forexample,planningintegration

betweenCostCenterAccountingandProfitCenterAccounting.

A given version can have certain settings that apply individually to each

controlling area and to each fiscal year, such as whether copying the version

is allowed or if planned data for the version is locked (cannot be changed).

Additionalversionsettingsaffectplanningindifferentareas.

Figure 48: Copy Plan and Actual Data

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AC040 Lesson: Introduction to Planning

If you want to reuse large parts of your cost and revenue planning from the

previousyearforyourcurrentfiscalyear,transferplanvalueswithinafiscalyear

toadifferentperiod,orgeneratealternateversions,youcanusethecopyplanning

function. This function can also be used to copy actual data from cost center

accountingandusethisdataasabasisforfutureplanningdata.

Youcancopyasmuchoraslittledataasrequired. Forexample,youcanlimitthe

selectionofdatatoaparticularcostcenteroryoucanselectallcostcenters.

Revaluation allows you to increase or decrease the planning results on a

percentagebasis. Bycombiningcopyplanningandrevaluation, youcancreate

multipleplanningversions. Thiscanbeusefulaftercopyingtheplandatafromthe

previousyearorforrunningthroughbest-caseandworst-casescenarios.

Planning Layouts and Planner Profiles

Planning layouts are used to define the planning screen. Standard planning

layoutsareavailableforalmosteverytypeofplanningarea. Youcancopythese

standard planning layouts and adapt them as required, or create new layouts.

Layout1-101,whichisusedforactivity-independentandactivity-dependentcost

elementplanning, isanexampleofastandardlayout.

Figure 49: Planning Layouts

You use entry displays or planning layouts to enter planning data. You can

customizethesedisplaysasrequired. Youcandefinethetitles,keycolumns,and

valuecolumnsaccordingtoyourbusinessrequirementsforallplanningareas.

Cost Center Accounting hasthreeplanning areas:

• Cost elements/activity input

• Activity types/prices

• Statistical key figures

103