AC040_EN_Col92_FV_Part_A4 (第4页) | ERP软件技术分享

第 118 页 / 共 455 页

Unit4: PlanninginManagementAccounting AC040

For each planningarea, you usethe planninglayoutto define thekeycolumns

(thesecolumnscontainthecharacteristicsforwhichyouenterplanningvalues,for

example,costcenterorcostelement)andtoarrangethevaluecolumnsinwhich

you enter the planning data.

Youcancreateyourownplanninglayoutsthatdisplayotherkeycolumns. The

keycolumnsshowtheobjectsthatrequireplanning. Youcandefinemorethan

onekeycolumn. Youcan,forexample,createaplanninglayoutwithCostcenter

andActivitytypeasthekeycolumns. Inthiscase,valuecolumnsareavailablefor

planningvaluesforallcombinationsofcostcenters/activitytype.

Figure 50: Organization of the Planning Views

Youcancontroltheplanningprocessusingplannerprofiles. Inaplannerprofile,

you can assign as many planning layouts as required toeachplanning area. A

planningareacan,therefore,containmorethanoneplanninglayout. Youcanalso

grouptheplanninglayoutstogetherbyassigningthemtoplannerprofiles. During

theplanningphase,youcanswitchbetweentheplanninglayoutsthatbelongtoa

certainplanningareaof aplanner profile. Inthisway, you canswitch between

layouts1-101 and 1-102in theSAPALL profile.

The SAP system contains standard planner profiles and planning layouts that

covernumerouspossibleplanningsituations. YoucanusetheSAPALLplanner

profiletoplanthreeplanning areaswithmorethanoneassignedSAPstandard

layout. SAP has designed the SAPEASY planner profile for simpler planning

requirements. Youcanalsocreateyour ownprofiles.

104

第 119 页 / 共 455 页

AC040 Lesson: Introduction to Planning

Cost Accounting Methods

DifferentcostaccountingmethodsareusedinManagementAccounting. These

methodsdifferfromeachotherintheirlevelofdetailandinmostoftheanalysis

options,therefore,requiringmoretimeforimplementationandmaintenance. The

methodyouchoosedependsonthelevelofdetailthatyourequire.

Figure 51: Cost Accounting Methods

Theselectedmethoddoesnothavetobevalidforthewholeenterprise. Ifthelevel

ofplanningdetailandaccuracyarenotascrucialforcertainpartsoftheenterprise,

youcanuseasimplermethod. Amorecomplexmethodisrecommendedforareas

intheenterprisethatrequirecomprehensivecostaccountingfunctions.

105

第 120 页 / 共 455 页

Unit4: PlanninginManagementAccounting AC040

106

第 121 页 / 共 455 页

AC040 Lesson: Introduction to Planning

Exercise 5: Introduction to Planning

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Describe how planning is used to forecast costs and revenues and make

decisions

Business Example

Thecostcentermanagerswantaclearpictureoftheresultsthatcanbeexpected

from your cost centers in future periods. In addition, they require permanent

actualfiguressothattheycanrecognizevariancesfromtheplanintimeandtake

correctiveaction,insteadofwaitinguntiltheendoftheperiod.

Task:

Describehowyoumight bestusetheplanningandbudgetingfunctionsinyour

company.

1. Why and what do companies usually plan?

Choosethecorrectanswer(s).

□ A Generate a cost forecast

□ B Planfutureoperationsfor particularperiods

□ C Createbenchmarksformonitoringbusinesstransactionswithin

a fiscal year

□ D Monitorefficiencyattheendofthepostingperiods

□ E Prepare a budget

Continued on next page

107

第 122 页 / 共 455 页

Unit4: PlanninginManagementAccounting AC040

2. Will you useboth planning andbudgeting?

3. Howmany planning versions could you use? What could be included in

theseplanningversions(forexample,bestcase,worstcase,andsoon)?

4. Ifaplanversionismerelyanother planversionthathasbeenamendedor

modified, the function can save youa great

dealoftime. Remember,itisusefultobaseplanningforanewfiscalyear

ontheplanvaluesoreventheactualvaluesoftheoldfiscalyear. Withthe

appropriatecopyversion,youcanquicklycreateanewplan,whichyoucan

then adapt manually.

Fillintheblankstocompletethesentence.

108

第 123 页 / 共 455 页

AC040 Lesson: Introduction to Planning

Solution 5: Introduction to Planning

Task:

Describehowyoumight bestusetheplanningandbudgetingfunctionsinyour

company.

1. Why and what do companies usually plan?

Answer: A, B, C, D

Planning isusedto set organizational goals.

2. Will you use both planning and budgeting?

Answer: Whereas planning is used for forecasting costs, budgeting is

concerned with providing individual organizational units (such as cost

centers)ormeasures(internalordersandprojects,forexample)withfunds.

Itmakessense, ofcourse,tosetthebudgetonthebasisoftheplanvalues

thatweredetermined. Thetwovaluescan,however,developverydifferently

over the course of time. In this way, the two methods complement each

other. Availabilitycontrolalwaysappliestothebudgetvalues.

3. Howmany planning versionscould you use? What could be includedin

theseplanningversions(forexample,bestcase,worstcase,andsoon)?

Answer: Severalplanversionscanbeusefultocalculateseveralplansand

thencomparethemwitheachother. Severalplanversionscanalsobeusedto

savetheplanvaluesforthelastperiodwhenrollingplanningisusedbefore

theplanvaluesinthenewplanningprocessarechanged.

4. Ifaplanversionismerelyanotherplanversionthathasbeenamendedor

modified, the copy planning function can save you a great deal of time.

Remember, it isuseful tobaseplanning for anew fiscal year on theplan

valuesoreventheactualvaluesoftheoldfiscalyear. Withtheappropriate

copyversion,youcanquicklycreateanewplan,whichyoucanthenadapt

manually.

Answer: copy planning

109

第 124 页 / 共 455 页

Unit4: PlanninginManagementAccounting AC040

Lesson Summary

You should now be able to:

• DescribehowplanningfeaturesinSAPsystemcouldbeusedforplanning

activities within your organization

• Explainhowdifferentplan versionscanbeused

• ListthethreecostaccountingmethodsusedinManagementAccounting

110

第 125 页 / 共 455 页

AC040 Lesson: PlanningOptions inOverheadManagementAccounting

Lesson: Planning Options in Overhead Management

Accounting

Lesson Overview

Thislesson focusesonplanning inManagementAccounting anddescribesthe

variousplanningtools. Itstartswiththesimpleplanningoptionsandgradually

moves on to more complex planning tools.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Explainthepurposeofstatisticalkeyfiguresandthemethodsusedtoplan

them

• Describethecostallocationmethodsusedinplanning

• Describetheobjectivesof activitytypeplanning

• Namethetypicalsequenceofstepsinvolvedincostcenterplanning

• Describeafewsimpleandcomplexplanningoptions

• DescribethepurposeanduseofEasyCostPlanningfunctions

Business Example

You are the cost center manager, and you need an efficient way to compare

planandactual costs. First, you must plantheactualcoststhat areincurredby

costcentersoutsideManagementAccounting, suchasexpensefor salariesand

depreciation. Inaddition,youmustplanallcostandactivityallocationsthattake

place in period end-closing.

Youcanplanthecostflowsofacostcentersothatalloverheadcostsarecovered

through cost or activity typeallocations. You can allocate allcoststhatarenot

covered with profitability and sales accounting.

Simple Planning Methods

Planning statistical key figures enables you to:

• CalculatetheratiosinCostCenterAccounting(suchascostsperemployee)

• Createreceiverbases(allocationfactors)forallocationssuchasassessment

or distribution

111

第 126 页 / 共 455 页

Unit4: PlanninginManagementAccounting AC040

Figure 52: Planning Statistical Key Figures

Statisticalkeyfigurescanbefixedvalueortotalsvalue:

• Ifyouplanafixedvalue(forexample, employees), youenterthenumber

ofemployeeswhoareassignedtoacostcenter. Thesystemthenshowsthe

meanvalueforalltheplannedperiodsontheoverviewscreen. Theperiod

datascreenshowsyoutheplanquantityforeachperiod.

• Ifyouplanatotalsvalue(forexample,telephoneunits),thequantitythatyou

enteredisdistributedtotheperiodsaccordingtotheassigneddistributionkey.

Youcan,however,planstatisticalkeyfiguresdirectlyoraccordingtotheactivity

typesforacostcenter. SAPprovideslayoutsforstatisticalkeyfigures,whichyou

can access via the SAPALL standard profile:

• Standardlayout1-301foractivity-independentplanningofstatisticalkey

figures

• Standard layout 1-302for activity-dependentplanning of statistical key

figures

YoucanalsotransferstatisticalkeyfiguresfromtheLogisticsInformationSystem

(LIS).

112

第 127 页 / 共 455 页

AC040 Lesson: PlanningOptions inOverheadManagementAccounting

Figure 53: Primary Cost Planning

Youplan activity-independent primary costsstructured by cost element onthe

cost centers where you later assign actual data. Most cost elements (material

costs,costsforrawmaterialsandoperatingmaterials,forexample)arenormally

planned this way.

Toplanactivity-independentprimarycosts,proceedasfollows:

1. ChooseastandardprofilesuchasSAP101orSAPALL.

2. ChoosePlanning→CostsandActivityInputs→Change.

113

第 128 页 / 共 455 页

Unit4: PlanninginManagementAccounting AC040

Figure 54: Cost Allocation Methods for Planning

Indistributionsandassessments,coststhatwereplannedonacostcenterwith

user-defined keys (such aspercentages, amounts or statistical key figures) are

allocated. Theadvantageofthesemethodsisthattheyareeasytouse. Youneed

todefinethekeysandthesender/receiverrelationshipsonlyonce.

You can, for example, assess the costs for the cafeteria using the number of

employees per cost center or distribute the telephone costs according to the

telephone units or telephonesper cost center.

114

第 129 页 / 共 455 页

AC040 Lesson: PlanningOptions inOverheadManagementAccounting

Figure 55: Pure Cost Allocations

Costaccountingmethodsthatarebasedonpurecostallocationsdonotnecessarily

requireplanning. However,therearemanytypesofcostallocation(forexample,

distribution or assessment), which are possible only within Overhead Cost

Controlling. Forthisreason,thiscostaccountingmethodisrecommendedonlyfor

relativelysimplecostaccountingsystemsthatdonotrequirespecialintegration

withothercomponentssuchassalesordermanagementormanufacturing.

Ifyoudonotenteranyplanningdata,youroptionsforcarryingoutasubsequent

analysisusingactual/actualcomparisonswithpastperiodswillberestricted.

Plancostscanbeenteredmanuallyorcanbetransferredfromfeedersystemssuch

asSAPERPHumanCapitalManagement,AssetAccounting,andtheLogistics

Information System.

For cost allocation, the system provides functions such as distributions,

assessments, and overhead cost surcharging.

Activity Type and Other Planning Methods

Activitytypescanbeusedtomeasurecostcenter performance. Theydescribe

theactivityoutput(outputquantity)ofacostcenterandareusedtocalculatethe

operatingrateandthetargetcosts. Activitytypesareallocatedusingasecondary

costelement,whichisstoredintheactivitytypemasterrecord.

Withactivity type planning, you manage the performanceof acost center by

measuring and controlling its output.

115

第 130 页 / 共 455 页

Unit4: PlanninginManagementAccounting AC040

Figure 56: Activity Type Planning

Youcanenterthepriceforeachcostcenterandactivitytypemanuallyorcalculate

the price using automatic price calculation.

• You can set manual activity prices for your cost center/activity type

combinationiftheactivitypriceisfixedwithinyourcompanyandunaffected

by any internal exchange of activities.

• Intheautomaticcalculationofprices, allprimaryandsecondarycostsare

containedintheprice. Thesecostsareplannedaseitheractivity-dependent

costsoractivity-independentcostsforeachcostcenter.

• Ifseveralactivitytypesareplannedforacostcenter,theactivity-independent

plancostsareassignedtotheseactivitytypesforactivitypricecalculation.

Youcanaccomplishthisbyenteringequivalencenumberswitheachplanned

activity type, or with plan cost splitting.

• Theunitpriceforanactivitytypeiscalculatedbydividingplannedcostsfor

anactivitybytheplannedquantityofactivitytypeunits. Alternatively,the

capacityofacostcentertoproduceagivenactivitytypecanbeusedwhen

calculatingthefixedportionoftheactivityprice.

Becausetheactivityquantityisvaluatedwiththisprice,acombinedquantityand

value flow istheresult of an activity allocation.

For activity typeplanning, SAP providesthe standardlayout 1-201, whichis

assigned tothestandard planner profileSAPALL.

116

第 131 页 / 共 455 页

AC040 Lesson: PlanningOptions inOverheadManagementAccounting

Figure 57: Planning Activity-Dependent Primary Costs

Whenyouplanprimarycoststhatareactivity-dependent,youplanprimarycosts

thatdependoncertainactivitytypesprovidedbythecostcenter. Youthusspecify

thatiftheactivitytypeisnolongerprovided,thesecostsalsonolongerapply.

After activity type planning is complete, you can plan the costs, taking into

accounttheseactivities(dividedintofixedandvariablecostsifrequired). Variable

costsoccurrelativetotheplannedactivityquantityandcanbeplannedinaddition

tocoststhatareactivity-independent. Thismeansthatthepricecancontaintwo

types of fixed cost:

• Plannedactivity-independentcostsforthecostcenter

• Fixedportionofactivity-dependentcostsplannedfortheactivitytype

SAP provides standard layout 1-101 (found in SAP profile SAPALL) for

planningprimarycoststhatareactivity-dependent.

117

第 132 页 / 共 455 页

Unit4: PlanninginManagementAccounting AC040

Figure 58: Planning Secondary Costs

Inadditiontotheprimarycosts,acostcenteroftenincurssecondarycostsbecause

it hastouseservices(activityinput)fromothercost centers. Youcanplanthis

kindofactivityinputaseitheractivity-independentoractivity-dependent.

Youplanactivityinputasactivity-independentifyouuseservicessuchasplant

maintenancehours,regardlessoftheactivityofthereceiver costcenter. Inthis

case,theconsumptionofplannedactivityinputisregardedasfixed. Activityinput

isplannedasactivity-dependentiftheconsumptionofthisactivitydependsonthe

outputofanactivityonthereceivercostcenter. Theconsumptioncanbefixedor

variable for the activity output quantity.

Toenableplanandactualdatatobecomparedatregularintervals, youneedto

plansecondarycostsforyourcostcenter. Inanactualposting,youarethereceiver

ofinternalactivityallocationsbecauseyoureceivetheservicesfromothercost

centers.

A cost center that plans the receipt of secondary costs from internal activity

allocations must always specify a sender cost center and the quantity of the

received activity for thisbusiness transaction.

Tocalculatetheplannedsecondarycosts,theSAPsystemmultipliesthepriceof

the activity type (from thesender cost center) with the activity quantity that is

consumedbythereceivercostcenter. Plannedsecondary(activity-independent)

costsarealwaysfixedcostsforareceivercostcenter. Youcanusestandardlayout

1-102intheSAPALLprofileforthisbusinesstransaction.

118

第 133 页 / 共 455 页

AC040 Lesson: PlanningOptions inOverheadManagementAccounting

Figure 59: Cost Allocations Using Activity Types

Cost accountingmethods thatallocateactivity-basedcostsdo not necessarily

needplanning,buttheactivitytypethatisprovidedmustbeassignedtothecost

centerandapricemustbestored. Becauseyoucanallocateactivitytypes(even

though not every available tool can be used) to all other account assignment

objectsinManagementAccounting,thesetypesofcostaccountingmethodsare

alsorecommendedformorecomplexcostaccountingsystemsandforintegration

with other components.

If, however, you allocate costs using activity types, the planning function is

recommended. In addition to planning costs, you can also plan the output

quantitiesoftheactivitytypes. Thismeansthatyoucanalso,inthiscase,calculate

thecostsperunitoftheactivitytypeprovidedusingpricecalculation. Thecost

perunitcanbestoredasthepriceincostcenterplanning.

Youcanoverwritemanuallystoredpricesifrequired, oryoucanretainthemto

keepaparticulartypeofactivityexpensive, forexample.

Activityinputplanningvaluesshowstherequirementtotheactivitysenderasa

scheduledactivityquantity. Thecostcentermanagercanthenadapttheactivity

output of the cost centerto therequirement. This can helpavoid idlecapacity.

Thisvisibilityfacilitatesplanreconciliationbetweenactivityquantitiesscheduled

tobeconsumedandthoseplannedtobeproducedbyacostcenter.

Thecalculatedpricesareusedimmediatelyforallparticipantsendersandreceivers

todisplaythenewplandebitsorplancredits. Theresultofthepricecalculation

shouldbepricesthatbringthecostcenterbalancetozerointheplanningfigures.

Thisisreferredtoasfairallocationpricefortheactivitytype.

119

第 134 页 / 共 455 页

Unit4: PlanninginManagementAccounting AC040

You can use output quantities to determine an operating rate and calculate

target costs. This providesyou with plan/actual comparisonsand target/actual

comparisons for analysis purposes.

Figure 60: Example of Price Calculation

Equivalencenumbersareonewaytoassignplanned(activity-independent)costs

totheactivitytypes(splitting). Forexample,acostcenterplanstoproducetwo

activitytypes: productionhours(PHR)andmachinehours(MHR).Theactivity

types are selected for cost element planning (activity dependent). In addition,

activity-independentcostsof21,000wereplanned,whichneedtobedistributed

to thedifferent activity typesusing equivalence numbers. Thesplit costs area

componentofthefixedpartofthepriceofeachactivitytype.

• PHRequivalencenumber=1: 21,000*1/3=7,000

• MHRequivalencenumber=2: 21,000*2/3=14,000

Incostelementplanning,acostcenterconsumesmaterialsandexternalservices

to provide its own services for other cost centersor orders. Thisconsumption

triggerscostpostings(debits)onthecostcenter. Youcanplanprimarycostsby

enteringplanning data for the cost elementsthat areto beusedfor postingthe

service or material consumptionasactualvalues.

Toreflectthatsomecostswillbeincurredbyacostcenteronlyifcertainactivity

typesareproducedbythatcostcenter,youplanthosecostsasactivity-dependent

costs. You planthecost asavariablecost ifit dependsontheoutput quantity

ofthisactivitytype. Youplanthecostasafixedcostifthecostdoesnotdepend

on the activity quantity.

If a cost center plans an activity type, it must also plan the costs it expects to

incurwhenproducingtheplannednumberofunitsoftheactivity. Coststhathave

beenplannedindependentlyoftheactivityneedtobecoded. Thisenablesyouto

calculatetheunitcostofproducingtheactivity. Youcanuseautomaticplanprice

calculationtocalculatethisvalue(pricealwaysreferstoaunitoftheactivitytype

120

第 135 页 / 共 455 页

AC040 Lesson: PlanningOptions inOverheadManagementAccounting

tobeproduced). Ifacostcenterproducesmorethanonetypeofactivity,youmust

distributetheactivity-independentplancostsamongtheactivitytypesofthecost

center tocalculatethepriceof eachsingleactivitytype.

Typical Planning Steps

Thereisnoprescribedsequenceinwhichthestepsinvolvedincostcenterplanning

must beperformed. However, SAP recommendsthatyoufollowafewgeneral

rulestoensurealogicalsequencethatmeetsyourrequirements. Youmayfindthat

youneedtoadjustthissequenceforyourparticularsituation.

Figure 61: Typical Planning Steps for Cost Centers

Thefirststepinvolvesplanningstatisticalkeyfigures. Statisticalkeyfiguresare

frequentlyusedastracingfactorsindistributionandassessment.

Activitytypeplanningisusuallythenextstepincostcenterplanningbecauseitis

importanttoknowwhichactivitiescanbeperformedbywhichcostcenters.

Usingactivityinputplanning,thecostcentermanagersplanhowmuchactivity

theywanttouse. Thiscanbeseenonthesendingcostcentersasthescheduled

activity quantity.

Thecostcentermanagersthenplantheactivityquantitiestheywanttoprovide.

Thesequantitiesshouldbebasedonthescheduledactivityquantities. Thiscanbe

carriedout automaticallyusingplanreconciliation, whichadjuststheplanned

activityquantityforacostcentertotheactivityquantityscheduledforthereceiver

cost centers.

121

第 136 页 / 共 455 页

Unit4: PlanninginManagementAccounting AC040

The next logical step involves planning the primary costs and the

additional secondary costs. These costs can be planned manually as either

activity-independent costs or activity-dependent costs. You can subdivide the

activity-dependentcostsintofixedandvariablecosts. Secondarycostplanning

canincludeassessmentandindirectactivityallocation.

Activity price calculation is the final stage of the planning process. The SAP

system calculates the prices for all combinations of cost centers and activity

typesiteratively. Theactivitypricesarethenusedtovaluatetheplannedactivity

exchange.

Figure62: AssigningPlanningMethodstoControllingMethods

Insimplescenarios,planningisoptionalandnoactivitytypesarenecessary. Only

costsareplanned. Plancost allocationscanbeaccomplishedwithdistributions

and assessments.

IfyouwanttoalsouseCostObjectControlling,youmustbeabletoallocatethe

overheadcoststoproductionordersandothercostobjects.

Theadvantageofactivitytypeallocationisthatitcombinesbothquantityflows

andvalueflows. Requiredactivityquantitiesarespecifiedinroutingsandusedfor

productcostplanningandforallocationtocostobjects.

Activitytypescanalsobeconsumedbycostcentersandinternalorders. When

activityinputplanningisperformed,thequantityofactivitiesthatothercontrolling

objects have planned to consume shows up on the sender cost center as the

scheduledquantity. Youcanuseplanreconciliationtoadjusttheplannedactivity

quantities to the scheduled activity quantities.

122

第 137 页 / 共 455 页

AC040 Lesson: PlanningOptions inOverheadManagementAccounting

After cost and activity planning is complete, the system can calculate activity

pricesbydividingtheplancostsbytheplannedactivityoutputquantities. Ifmore

thanoneactivityisproducedbyacostcenter,youhavetodistributethecoststo

thedifferentactivitytypesfirst,usingequivalencenumbersorthesplittingtool.

Figure63: AssigningPlanningMethodstoControllingMethods(2)

Moredetailedplanningmethodsprovidefarmoreinformationaboutcosts,activity

outputs, and operating rates.

To address the operation level of a cost center in the analysis of actual costs,

duringplanning, planned costsandactivity input should be classified as either

activity-independentcostsoractivity-dependentcosts. Thiswillgivethesystem

theinformationnecessarytocalculatetargetcosts. Achangeintheoperatinglevel

foranactivitytyperesultsinachangedvaluefortargetcosts. Theoperatingrate

representstheactualactivityquantityofanactivitytypeinaperioddividedbythe

planned activity quantity of an activity type.

Targetcosts=plannedfixedcosts+plannedvariablecostsxoperatingrate.

Thetargetcostsarecoststhatareexpectedforacertainoperatingrate. Theyform

thebasisofthetarget/actualcostcomparison,inadditiontotheplan/actualcost

comparison. Plancostvaluesarestatisticalvaluesthatdonottakeintoaccount

the changesin operating rates. Target costs, however, aredynamic values that

continuously change according to theactivity types. As a result, these values

provide much moreinformation regardingthecalculationof theoperatingrate

by the cost center.

Theseplanningmethodsareusedtoenableflexiblemarginalcosting.

Easy Cost Planning

EasyCostPlanningmakesiteasiertoenterdatainthesystem. WithExecution

Services,thesystemautomaticallyproposesthedatatobeposted. Theproposed

dataisbasedonthedatathatyouenteredwiththeEasyCostPlanningtool.

123

第 138 页 / 共 455 页

Unit4: PlanninginManagementAccounting AC040

EasyCostPlanningandExecutionServicesworkinthefollowingsequence:

• Costing modelsaredefined as predefinedquantitystructuresthat depend

on allocation bases (cost drivers).

• Easy Cost Planningusesthesecosting models.

• Actual costs are recorded using Execution Services on the basis of the

planned data.

Figure 64: Easy Cost Planning

This planning method corresponds to planning using unit costing. However,

you can predefine quantity structures (costing models) and have the quantity

of resources depend on the allocation bases being planned (cost drivers). For

example,youcouldhavethesystemproposetheresourcequantitiesofthequantity

structurebasedonthepersonneltimeandtheadditionalcostsyouenter.

124

第 139 页 / 共 455 页

AC040 Lesson: PlanningOptions inOverheadManagementAccounting

Figure 65: Templates for Easy Cost Planning

YoucanpredefinequantitystructuresforEasyCostPlanningusingcostingmodels

(planning forms that are known as templates). In the template of the costing

model, you can control quantities, prices, and the activation of the entry with

formulasorconditions. Youcanusecharacteristicsthatareassignedtothecosting

modelasvariablesfortheseformulas/conditions. Whenyouplancostslater,you

need toenteronlythevaluesof these characteristicsto planthecorresponding

quantities of all resources.

Menu Paths for Planning in Cost Center Accounting

Action Menu Path

Plancostsforacostelement Accounting → Controlling → Cost

Center Accounting → Planning →

CostandActivityInputs→Change

Plancostsusinganactivitytype Accounting → Controlling → Cost

Center Accounting → Planning →

ActivityOutput/Prices→Change

125

Action	Menu Path
Plancostsforacostelement	Accounting → Controlling → Cost Center Accounting → Planning → CostandActivityInputs→Change
Plancostsusinganactivitytype	Accounting → Controlling → Cost Center Accounting → Planning → ActivityOutput/Prices→Change

第 140 页 / 共 455 页

Unit4: PlanninginManagementAccounting AC040

Planactivity-dependentcosts Accounting → Controlling → Cost

Center Accounting → Planning →

CostsandActivityInputs→Change

Runareportforcostcenterplanning Accounting → Controlling → Cost

Center Accounting → Information

System → Reports for Cost Center

Accounting→ReportsforCostCenter

Accounting→CostCenters: Planning

Overview

Runautomaticpricecalculation Accounting → Controlling → Cost

Center Accounting → Planning →

Allocations→PriceCalculation

126

Planactivity-dependentcosts	Accounting → Controlling → Cost Center Accounting → Planning → CostsandActivityInputs→Change
Runareportforcostcenterplanning	Accounting → Controlling → Cost Center Accounting → Information System → Reports for Cost Center Accounting→ReportsforCostCenter Accounting→CostCenters: Planning Overview
Runautomaticpricecalculation	Accounting → Controlling → Cost Center Accounting → Planning → Allocations→PriceCalculation

第 141 页 / 共 455 页

AC040 Lesson: PlanningOptions inOverheadManagementAccounting

Exercise 6: Planning in Cost Center

Accounting

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Usetheplanningtoolsandseehowcertaininformationisplannedinmaster

data records

Business Example

To forecast costs and revenues, your enterprise will use the planning tools to

enter planning data in the SAP system. This planning data will be used for

plan/actualcomparisonstoseehowdifferentareasof responsibilityperformed.

Thecomparisonswillalsobeusedtocontrolandmonitorprocesses,thusmaking

adjustmentsorcorrectionspossibleifanydeviationsfromtheplanoccur.

YouwanttoexaminedifferentplanningfunctionsinCostCenterAccountingand

seesomeoftheoptionsforplanningcostcenterinputsandoutputs.

Task 1:

Forcostelementplanning,usetheSAPALLplannerprofile. Planprimarycosts

byenteringplanningdataforthecostelementsthataretobeusedforpostingthe

service or material consumptionasactual values.

1. Planthecostsforcostelement417000forservicesusedonyourcostcenter,

SERV-##. Setuptheplanforperiods1to12ofthecurrentfiscalyear. Use

version0. Thefixedplan costsfortheyear are 31500. Havethisamount

distributed in equal amounts to the individual accounting periods. Save

the plan data.

2. Plan the cost element direct labor costs (420000) on your cost center,

PROD-##. Specifyperiods1to12andthecurrentfiscalyear. Useversion0.

Thefixedplancostsfortheyearare9600. Distributethisamountinequal

amountstotheindividualaccountingperiods. Savetheplandata.

Task 2:

Foractivitytypeplanning,enteraplanforyourcostcenteranditsactivitytypes,

whichdefinesameasurableoutput. Planthepriceandtheplanquantity. Distribute

all the enteredquantitiesequallyover theperiods.

1. Plantherepairhourstobeprovidedbyyourservicecostcenter,SERV-##,

usingactivitytypeREP-##. Theplannedactivityquantityis1000hoursand

thefixedpriceis30perunit. Changetheequivalencenumberto2.

Continued on next page

127

第 142 页 / 共 455 页

Unit4: PlanninginManagementAccounting AC040

2. Setuptheservicecost center tocheckthefixedassetsona regularbasis.

DothisbygivingcostcenterSERV-##activitytypeCHK-##. Specifythe

planned activityquantityas500hoursand thefixedpriceas20per unit.

Makesurethat equivalencenumber1isentered.

3. Planactivitytype1421astheactivityoutputofyourproductioncostcenter,

PROD-##. Specifytheplannedactivityquantityas540hoursandthefixed

activitypriceas90perunit. Theequivalencenumbershouldbe1.

Task 3:

Plan activity-dependent costs.

1. Toreflect that somecostswillbeincurred by acost center only ifcertain

activitytypesareproducedbythatcostcenter, planthosecostsasactivity

dependent. Plan the cost as a variable cost if it depends on the output

quantityofthisactivitytype. Planthecostasafixedcostif thecost does

not depend on the activity quantity.

SpecifythatoperatingsuppliescostsfortheservicecostcenterSERV-##

depend on activity type REP-##. Plan the operating suppliescosts (cost

element 403000) as activity-dependent costs, with 3000 fixed plan costs

and 9000 variable plan costs.

Task 4:

Plan activity input.

1. Specifythatyourproductioncostcenter,PROD-##,planstoconsume480

hoursofactivitytypeCHK-##and950hoursofactivitytypeREP-##from

your service cost center, SERV-##.

Note: Use the activity input planning layout (1-102) to enter

the planning data. Choose Next Layout to change the layout to

1-102. The activity provided by the service cost center, which

the production cost center wants to use, is not dependent on the

activityquantityprovidedbytheproductioncostcenter(itisactivity

independent). MakesuretheActivityTypefieldisblank.

Continued on next page

128

第 143 页 / 共 455 页

AC040 Lesson: PlanningOptions inOverheadManagementAccounting

Task 5:

Execute a planning overview report.

1. ExecutetheCostCenters: PlanningOverviewreportforperiods1to12of

thecurrentfiscalyearandplanversion0. Runthereporttoviewindetailthe

effectoftheplanningstepsontheservicecostcenter,SERV-##. Reviewthe

prices.

Hint: Scroll through the report to see the activities planned for

the selected cost center.

Task 6:

Calculate plan activity price automatically.

Note: If a cost center plans an activity type, you must also plan the

costs the cost center expects to incur when producing the planned

number of units of the activity. You must code costs that have been

plannedindependentlyoftheactivitysoyoucancalculatetheunit cost

of producing the activity. Automatic plan price calculation is used to

calculatethisunitcost(pricealwaysreferstoaunitoftheactivitytype

to be produced).

Ifacostcenterproducesmorethanoneactivitytype,youmustdistribute

theactivity-independentplancostsamongtheactivitytypesofthecost

centertocalculatethepriceofeachsingleactivitytype. Inthisexample,

theequivalencenumbers,whichwereenteredintheexerciseonactivity

typeplanning, areusedasabasisforcostsplitting.

1. Runtheautomaticplanpricecalculationforyourserviceandproductioncost

centers. Useyourcostcenter groupCENTERS-##forperiods1to12in

thecurrentfiscalyear. SelectNoBusinessProcesses,TestRun,andDetail

Lists from the processing options.

Compare your resultswith the pricesthat were planned manually (in the

exerciseforactivitytypeplanning). Makeanoteoftheplanactivityprices

determinedmanuallyandautomatically. Ifyourautomaticallyplannedprices

are acceptable, post the new prices.

Activity Type/Cost Manual Price AutomaticPrice

Center

CHK-##/SERV-##

REP-##/SERV-##

1421/PROD-##

129

Activity Type/Cost Center	Manual Price	AutomaticPrice
CHK-##/SERV-##
REP-##/SERV-##
1421/PROD-##

第 144 页 / 共 455 页

Unit4: PlanninginManagementAccounting AC040

Solution 6: Planning in Cost Center

Accounting

Task 1:

Forcostelementplanning,usetheSAPALLplannerprofile. Planprimarycosts

byenteringplanningdataforthecostelementsthataretobeusedforpostingthe

service or material consumptionasactualvalues.

1. Planthecostsforcostelement417000forservicesusedonyourcostcenter,

SERV-##. Setuptheplanforperiods1to12ofthecurrentfiscalyear. Use

version0. Thefixedplancostsfor theyear are 31500. Have thisamount

distributed in equal amounts to the individual accounting periods. Save

the plan data.

a) Choose Accounting → Controlling → Cost Center Accounting →

Planning→CostandActivityInputs→Change.

b) Enter the following data.

Field Value or Action

Version 0

From Period 1

To Period 12

Fiscal Year current fiscal year

Cost Center SERV-##

Cost Element 417000

c) Select Form-Based. Click the icon for the overview screen in the

application toolbar.

d) InthePlanFixedCostscolumn,enter31500. IntheDistributionKey

column(next tothevaluefortheplan fixedcosts), enter1. Choose

Post.

e) RemainintheChangeCostElement/ActivityInputPlanning: Initial

Screen for the next exercise.

Continued on next page

130

Field	Value or Action
Version	0
From Period	1
To Period	12
Fiscal Year	current fiscal year
Cost Center	SERV-##
Cost Element	417000

第 145 页 / 共 455 页

AC040 Lesson: PlanningOptions inOverheadManagementAccounting

2. Plan the cost element direct labor costs (420000) on your cost center,

PROD-##. Specifyperiods1to12andthecurrentfiscalyear. Useversion0.

Thefixedplancostsfortheyearare9600. Distributethisamountinequal

amountstotheindividualaccountingperiods. Savetheplandata.

a) Enter the following data.

Field Value or Action

Version 0

From Period 1

To Period 12

Fiscal Year current fiscal year

Cost Center PROD-##

Cost Element 420000

b) Clicktheiconfortheoverviewscreenintheapplicationtoolbar.

c) InthePlanFixedCostscolumn,enter9600. IntheDistributionKey

columnimmediatelynexttothevaluefortheplanfixedcosts,enter1.

Choose Post.

Continued on next page

131

Field	Value or Action
Version	0
From Period	1
To Period	12
Fiscal Year	current fiscal year
Cost Center	PROD-##
Cost Element	420000

第 146 页 / 共 455 页

Unit4: PlanninginManagementAccounting AC040

Task 2:

Foractivitytypeplanning,enteraplanforyourcostcenteranditsactivitytypes,

whichdefinesameasurableoutput. Planthepriceandtheplanquantity. Distribute

all theentered quantitiesequallyover the periods.

1. Plantherepairhourstobeprovidedbyyourservicecostcenter,SERV-##,

usingactivitytypeREP-##. Theplannedactivityquantityis1000hoursand

thefixedpriceis30perunit. Changetheequivalencenumberto2.

a) Choose Accounting → Controlling → Cost Center Accounting →

Planning→ActivityOutput/Prices→Change.

b) Enter the following data.

Field Value or Action

Version 0

From Period 1

To Period 12

Fiscal Year current fiscal year

Cost Center SERV-##

Activity Type REP-##

c) Clicktheiconfortheoverviewscreenintheapplicationtoolbar. Enter

the following data.

Field Value or Action

Plan Activity 1000

Distribution Key 1

Fixed Price 30

EquivalenceNumber 2

d) Choose Post. Remain in the Change ActivityType/Price Planning:

Initial Screen for the next exercise.

Continued on next page

132

Field	Value or Action
Version	0
From Period	1
To Period	12
Fiscal Year	current fiscal year
Cost Center	SERV-##
Activity Type	REP-##

Field	Value or Action
Plan Activity	1000
Distribution Key	1
Fixed Price	30
EquivalenceNumber	2

第 147 页 / 共 455 页

AC040 Lesson: PlanningOptions inOverheadManagementAccounting

2. Set up theservicecostcenter tocheckthefixedassetson aregular basis.

DothisbygivingcostcenterSERV-##activitytypeCHK-##. Specifythe

planned activity quantityas500 hours andthefixedprice as20per unit.

Makesurethatequivalencenumber1isentered.

a) On the Change Activity Type/Price Planning: Initial Screen, enter

the following data.

Field Value or Action

Cost Center SERV-##

Activity Type CHK-##

b) Clicktheiconfortheoverviewscreenintheapplicationtoolbar. Enter

the following data.

Field Value or Action

Plan Activity 500

Distribution Key 1

Fixed Price 20

c) VerifythattheEquivalenceNumberfieldissetto1.

d) Choose Post.

RemainintheChangeActivityType/PricePlanning: InitialScreenfor

the next exercise.

Continued on next page

133

Field	Value or Action
Cost Center	SERV-##
Activity Type	CHK-##

Field	Value or Action
Plan Activity	500
Distribution Key	1
Fixed Price	20

第 148 页 / 共 455 页

Unit4: PlanninginManagementAccounting AC040

3. Planactivitytype1421astheactivityoutputofyourproductioncostcenter,

PROD-##. Specifytheplannedactivityquantityas540hoursandthefixed

activitypriceas90perunit. Theequivalencenumbershouldbe1.

a) OntheChangeActivityType/PricePlanning: InitialScreen,enterthe

following data for activity type 1421.

Field Value or Action

Cost Center PROD-##

Activity Type 1421

b) Clicktheiconfortheoverviewscreenintheapplicationtoolbar.

c) Enter the following data.

Field Value or Action

Plan Activity 540

Distribution Key 1

Fixed Price 90

d) Choose Post.

Task 3:

Plan activity-dependent costs.

1. Toreflect that somecostswillbeincurred by acost center only ifcertain

activitytypesareproducedbythatcostcenter, planthosecostsasactivity

dependent. Plan the cost as a variable cost if it depends on the output

quantityofthisactivitytype. Planthecostasafixedcostif thecost does

not depend on the activity quantity.

Continued on next page

134

Field	Value or Action
Cost Center	PROD-##
Activity Type	1421

Field	Value or Action
Plan Activity	540
Distribution Key	1
Fixed Price	90

第 149 页 / 共 455 页

AC040 Lesson: PlanningOptions inOverheadManagementAccounting

Specifythatoperatingsuppliescostsfor theservicecostcenterSERV-##

depend on activity type REP-##. Plan the operating supplies costs (cost

element 403000) as activity-dependent costs, with 3000 fixed plan costs

and 9000 variable plan costs.

a) Choose Accounting → Controlling → Cost Center Accounting →

Planning→CostsandActivityInputs→Change.

b) Enter the following data.

Field Value or Action

Version 0

From Period 1

To Period 12

Fiscal Year current fiscal year

Cost Center SERV-##

Activity Type REP-##

Cost Element 403000

c) Choose Form-Based. Click the icon for the overview screen in the

application toolbar.

d) Enter the following data.

Field Value or Action

Plan Fixed Costs 3000

Distribution Key 1

PlanVariableCosts 9000

Distribution Key 1

e) Choose Post.

f) RemainintheChangeCostElement/ActivityInputPlanning: Initial

Screen for the next exercise.

Continued on next page

135

Field	Value or Action
Version	0
From Period	1
To Period	12
Fiscal Year	current fiscal year
Cost Center	SERV-##
Activity Type	REP-##
Cost Element	403000

Field	Value or Action
Plan Fixed Costs	3000
Distribution Key	1
PlanVariableCosts	9000
Distribution Key	1

第 150 页 / 共 455 页

Unit4: PlanninginManagementAccounting AC040

Task 4:

Plan activity input.

1. Specifythatyourproductioncostcenter,PROD-##,planstoconsume480

hoursofactivitytypeCHK-##and950hoursofactivitytypeREP-##from

your service cost center, SERV-##.

Note: Use the activity input planning layout (1-102) to enter

the planning data. Choose Next Layout to change the layout to

1-102. The activity provided by the service cost center, which

the production cost center wants to use, is not dependent on the

activityquantityprovidedbytheproductioncostcenter(itisactivity

independent). MakesuretheActivityTypefieldisblank.

a) OntheChangeCostElement/ActivityInputPlanning: InitialScreen,

chooseNextLayouttochangethelayoutto1-102.

b) Enter the following data.

Field Value or Action

Cost Center PROD-##

Activity Type Makesurethisisblank.

SenderCost Center SERV-##

SenderActivityType CHK-##

To REP-##

c) Clicktheiconfortheoverviewscreenintheapplicationtoolbar.

d) Enter the following data.

Field Value or Action

PlanFixedConsumption 480forCHK-##;950forREP-##

Distribution Key 1

e) Choose Post.

Continued on next page

136

Field	Value or Action
Cost Center	PROD-##
Activity Type	Makesurethisisblank.
SenderCost Center	SERV-##
SenderActivityType	CHK-##
To	REP-##

Field	Value or Action
PlanFixedConsumption	480forCHK-##;950forREP-##
Distribution Key	1

第 151 页 / 共 455 页

AC040 Lesson: PlanningOptions inOverheadManagementAccounting

Task 5:

Execute a planning overview report.

1. ExecutetheCostCenters: PlanningOverviewreportforperiods1to12of

thecurrentfiscalyearandplanversion0. Runthereporttoviewindetailthe

effectoftheplanningstepsontheservicecostcenter,SERV-##. Reviewthe

prices.

Hint: Scroll through the report to see the activities planned for

the selected cost center.

a) Choose Accounting → Controlling → Cost Center Accounting →

InformationSystem→ReportsforCostCenterAccounting→Planning

Reports→Cost Centers: PlanningOverview.

b) Enter the following data.

Field Value or Action

Cost Center SERV-##

Fiscal Year current fiscal year

Period 1

To 12

Version 0

c) Execute the report.

d) Intheactivitytypeoverview,selectanactivitytypeandchooseDisplay

Activity Price in the upper toolbar.

Continued on next page

137

Field	Value or Action
Cost Center	SERV-##
Fiscal Year	current fiscal year
Period	1
To	12
Version	0