AC040_EN_Col92_FV_Part_A4 (第5页) | ERP软件技术分享

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Unit4: PlanninginManagementAccounting AC040

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

plannedindependentlyof theactivitysoyoucancalculatetheunitcost

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-##for periods1 to12in

thecurrentfiscalyear. SelectNoBusinessProcesses,TestRun,andDetail

Lists from the processing options.

Compare your resultswith the prices that were planned manually (in the

exerciseforactivitytypeplanning). Makeanoteoftheplanactivityprices

determinedmanuallyandautomatically. Ifyourautomaticallyplannedprices

are acceptable, post the new prices.

Continued on next page

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AC040 Lesson: PlanningOptions inOverheadManagementAccounting

Activity Type/Cost Manual Price AutomaticPrice

Center

CHK-##/SERV-##

REP-##/SERV-##

1421/PROD-##

a) Choose Accounting → Controlling → Cost Center Accounting →

Planning→Allocations→PriceCalculation.

b) Choose Cost Center Group. In the Cost Center Group field, enter

CENTERS-##.

Choose No Business Processes.

c) Enter the following data.

Field Value or Action

Version 0

Period 1

To 12

Fiscal Year current fiscal year

d) Select Test Run and Detail Lists.

e) Choose Execute.

Ifyouractivitytypepriceshavebeencalculatedcorrectly,choosePost.

ChooseContinuetodeletethemessageandexitthetransaction.

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

Field	Value or Action
Version	0
Period	1
To	12
Fiscal Year	current fiscal year

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Unit4: PlanninginManagementAccounting AC040

Lesson Summary

You should now be able to:

• Explainthepurposeofstatisticalkeyfiguresandthemethodsusedtoplan

them

• Describethecostallocationmethodsusedinplanning

• Describetheobjectivesofactivitytypeplanning

• Namethetypicalsequenceofstepsinvolvedincostcenterplanning

• Describeafewsimpleandcomplexplanningoptions

• DescribethepurposeanduseofEasyCostPlanningfunctions

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AC040 Unit Summary

Unit Summary

You should now be able to:

• DescribehowplanningfeaturesinSAPsystemcouldbeusedforplanning

activities within your organization

• Explain howdifferent planversionscan beused

• ListthethreecostaccountingmethodsusedinManagementAccounting

• Explainthepurposeofstatisticalkeyfiguresandthemethodsusedtoplan

them

• Describethecostallocationmethodsusedinplanning

• Describetheobjectivesof activitytypeplanning

• Namethetypicalsequenceofstepsinvolvedincostcenterplanning

• Describeafewsimpleandcomplexplanningoptions

• DescribethepurposeanduseofEasyCostPlanningfunctions

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Unit4: PlanninginManagementAccounting AC040

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Unit 5

Integrated Planning Process in

Management Accounting

Unit Overview

Thisunitdiscussestheintegrationaspectsofplanning. Plandatacanbecreated

byautomaticplanningfunctionsandcanbetransferredtoothermodulestoserve

thereas basefor subsequentplans. Thisprovides morereconciliationbetween

differentplansandsavesmucheffortincomparisontomanualplanningactivities.

Unit Objectives

After completing thisunit, you will beableto:

• Listtheapplicationcomponentsintheintegratedplanningcycle

• Describe the effects of the individual application components in the

integrated planning cycle

• ListthemasterdatausedinProductCostControllingandexplainitspurpose

• Explain how the integrated planning cycle is used in the manufacturing

and service industries

• List the additional characteristics and functions that are available in the

integratedplanningcyclewhenActivity-BasedCostingused

• Carryoutsomeofthebasicplanningfunctionswithbusinessprocesses

Unit Contents

Lesson: Integrated Planning Cycle...........................................144

Exercise 7: Integrated Planning Cycle...................................163

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

Exercise 8: Planning with Activity-Based Costing......................179

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Unit5: IntegratedPlanningProcessinManagementAccounting AC040

Lesson: Integrated Planning Cycle

Lesson Overview

ThislessondescribesintegratedplanningfromthepointofviewofManagement

Accounting. Webeginwithasalesplananduseittodevelopacomprehensive

business plan. Much of the plan data does not necessarily have to be entered

by controllers; rather, it can be transferred from other components, such as

Profitability Analysis, Profit Center Accounting, and product costing, via

integration.

Lesson Objectives

After completingthislesson, you will beable to:

• Listtheapplicationcomponentsintheintegratedplanningcycle

• Describe the effects of the individual application components in the

integrated planning cycle

• ListthemasterdatausedinProductCostControllingandexplainitspurpose

• Explain how the integrated planning cycle is used in the manufacturing

and service industries

Business Example

Having reviewed planning in Management Accounting (with various costing

and allocation methods), you want to take a closer look at the integrated

planningcycle. ThisincludesplanninginManagementAccountingtogetherwith

planninginmanufacturing, SAPERPHumanCapitalManagement, fixedasset

management,andinventorymanagement. Exactlyhowtheseintegratedplanning

toolsare used dependson theindustry sector.

Introducing the Integrated Planning Cycle

Theintegratedplanningcyclebeginswithasalesplan. IntheSalesInformation

System(SIS),acomponentoftheLogisticsInformationSystem(LIS),youcan

plan sales quantities for the followingyear at product or product group level.

Similarly, salesquantityplanningcanbeaccomplishedinProfitabilityAnalysis

(CO-PA).

ThesalesplansfromtheSISandProfitabilityAnalysiscanbecomparedwithone

anothersothatasingleforecastcanbetransferredtoSales&OperationsPlanning

(SOP).Acapacity-basedcomparisonofplanquantitieswithproductionresources

thentakesplaceinSOP.Iftheplancannotbemet,additionalresourcesmustbe

obtained or the salesplan must be changed.

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AC040 Lesson: Integrated Planning Cycle

Figure 66: Integrated Business Planning

The activity requirements are created, either in SOP or by using long-term

requirementsplanning, and are then transferred asscheduled activities to cost

center planning.

In cost center planning, the plan activity quantities are created on the basis of

scheduled quantities from SOP. Cost planning is performed for cost centers

and internal orders, as well as additional activity planning for Overhead Cost

Controlling. Planned costs from SAP ERP Human Capital Management and

AssetAccountingcanbetransferredtocostcenterplanning. Planactivityprices

are then calculated.

ThecalculatedplanactivitypricesgotoProductCostPlanning,whichestimates

theproductioncostsoftheplannedproductsbyusingbillsofmaterialandroutings

(quantity structures).

The cost of goods manufactured that were calculated on the basis of the sales

planaretransferredtoProfitabilityAnalysis. Thesecostsareusedalongsidethe

forecasted revenuestocreateaprofit plan. You canusetheresultsof thisplan

tomakeadjustmentstotheoriginalsalesplan,whichtheninitiatestheintegrated

planningcycleagain. Thiscyclecanberepeateduntilallaspectsoftheintegration

plan are completed.

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Unit5: IntegratedPlanningProcessinManagementAccounting AC040

Figure 67: Integrated Planning - Sales Planning

Using Application Components in the Planning Cycle

ProfitabilityAnalysisplanningenablesyoutoplansales,revenueandprofitability

data for any profitability segments. The complete planning process for an

enterprisecan,therefore,bemappedinaccordancewiththebusinessrequirements.

Sales and profit planning isusually an integratedprocesscomprising different

rolesinManagementAccounting,suchassalesmanager,regionalmanagerand

salesexecutive. Salesandprofitplanningalsousesvariousapproaches,including

top-down,centralizedplanningorbottom-up,decentralizedplanning.

The planningtoolsfor Profitability Analysisprovideeveryoneinvolved in the

planningprocesswithastandardizedplanninginterface. Thisinterfaceenables

poweruserstocooperateeasilywitheachother,forexample,thecentralplanner

whomonitorsandmodulatestheplanningprocessandoccasionaluserswhoonly

confirm planned values from time to time.

Figure 68: Profitability Analysis: Planning

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AC040 Lesson: Integrated Planning Cycle

Becausethecontentsandlevelofdetailofindividualplanscanvaryaccordingto

roleandareaofresponsibility,theplanningframeworkenablesyoutostructure

yourplanbyplanninglevelandcontent,whichyoucanallocatetotheindividual

responsible. The planning hierarchy is displayed in a tree structure. You can

execute nearly all planning functions directly from the planning framework,

from modelingtheplanningprocesstomonitoring planningtasksand entering

plan data manually.

To support the individual steps of the planning process, the planning toolsfor

ProfitabilityAnalysisprovidenumerousplanningfunctionsandplanningaidsthat

you can use to create and change any plan data. Included are both automatic

functionsthat createandchangedataforthewholeplan, andmanualfunctions

forenteringplandatamanually. Alternatively,youcanenterplandatalocallyin

MicrosoftExcelandthenreloadit totheSAPsystem.

Figure 69: Top-Down Distribution Concept

Withtop-downdistribution,dataplannedatonelevelinProfitabilityAnalysisis

distributedtootherlevels. Distributiontakesplaceonthebasisofreferencedata,

whichcanbeplanningdataoractualdatafromProfitabilityAnalysis.

Oneexample of top-down distribution is planning valuesat theproduct group

levelandthendistributingthesevaluestotheindividualproductsinthatgroup.

Another examplemightbeplanningvaluesattheindividualproductlevelsand

thendistributingthosevaluestotheplantswheretheproductsaresold.

Planvaluescanbedistributedonthebasisofreferencedatabyperiodoracross

periods. Ifperiod-independentreferencedataisusedasthebasisfordistribution,

thedistributionpercentagesarealignedacrosstheperiodsforthereceivers.

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Unit5: IntegratedPlanningProcessinManagementAccounting AC040

Whenperformingtop-downdistribution, youhavetospecifythefield(s)inthe

referencedatawhosevaluesaretobeusedasthedistributionbasis.

In the example shown in the figure above, revenue for the product group is

distributedtotheindividualproductsbelongingtothisgroup. Thevaluesinthe

SalesQuantityfieldserveasreferencedata. Value100isusedasthedistribution

baseforproduct P1, and200isusedforproduct P2.

Figure 70: Planning in Manufacturing

You cantransfera salesquantityplan created inProfitabilityAnalysisto Sales

andOperationsPlanning. Youcantransferthesalesquantityeitherforindividual

productsorcumulativelyattheproductgrouplevel. Youcanselectanymarket

segment(forexample,allproductsfromonedivision)andtimeframe(reporting

period) for transfer.

You can transfer data for one plant or for several plants. If you do not plan at

plantlevelinProfitabilityAnalysis,theplannedquantitiesaredistributedtothe

plants. If necessary, translation takesplacebetween different units of measure

and period types during the transfer.

Usethefollowing master datafor planintegration:

• Material masters

• Bills of material

• Work centers

• Routings

MasterdataenablescostobjectstobecreatedquicklyandefficientlyintheSAP

system. Thedatashowninthefigurebelow–materialmaster,BOM,workcenter,

androuting–iscopiedtothequantitystructureofaproductionorder.

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AC040 Lesson: Integrated Planning Cycle

Figure 71: Master Data in Product Cost Accounting

Thematerialmasterisusedtorepresentrawmaterials,assemblies,andproducts.

A bill of material (BOM) is a list of the components used in an assembly or

product.

Aworkcenterisaphysicallocationwhereoperationsareperformed. Whenthe

masterrecordforaworkcenteriscreatedinproductionplanning,itislinkedtothe

costcenterandtothevariousactivitytypesofthecostcenter. Thislinkenablesthe

priceoftheactivitytypetobeaccessed. Theactivitypriceisusedtovaluatethe

laborormachinetimethatismadeavailablebythecostcenterduringproduction.

A routing describes a sequence of work steps and determines the activity

quantities used by Cost Center Accounting.

Using this master data, especially the routing information, as a basis, you can

determinewhichactivityquantitiesofcostcentersyouneedtobeabletoproduce

the materials required by the sales plan.

Intheworkcenters,theactivityquantitiesarecalculatedusingtheactivitytypes

and theassociated formulas. The activityrequirement quantities calculated in

long-term planning are taken into account when the activity requirement is

reconciledwith the cost centers' range of services.

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Unit5: IntegratedPlanningProcessinManagementAccounting AC040

Figure72: TransferringActivityRequirementstoCostCenterAccounting

Youcantransferthevaluescalculatedfortheactivityrequirementduringlong-term

planning to Cost Center Accounting. The cost center records the transferred

activityrequirementsasscheduledactivityquantitiesfortheproductionsector(for

example,substitutedbyreconciliationobjectsfromSales&OperationsPlanning).

Figure 73: Integrated Planning - CostCenter Planning

Usingthescheduledactivityquantity, theoutputquantitiesofactivitytypesfor

costcenterscanbeplanned. Thiscanbedoneautomaticallyusingareconciliation

run or manually by the cost center manager.

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AC040 Lesson: Integrated Planning Cycle

After output quantities are planned, the costs are planned. The cost center

managerdoesnotplanallthecostsmanually. Manycostscanbetakenfromthe

plansinothercomponents. Planningdatamaybeintegratedfromthefollowing

components:

• SAP ERP Human Capital Management

• Fixed asset management

• Plan-integrated orders

• Plan-integratedWBSelements(intheProjectSystem)

Afterallthisdatahasbeentransferred,thecostcentermanagerplanstheremaining

costs manually. Planprices are calculated last.

Figure 74: Transferring Planned Values to Cost Centers

In integrated planning, data canbe transferred from upstream systemsof Cost

Center Accounting to cost center planning. If you planned this data in the

upstreamsystemsandnowwanttotransferitunchangedtocostcenterplanning,it

isnotnecessarytoreplanthedatainCostCenterAccounting.

To use integrated planning, several requirements must be met in Cost Center

Accounting and intheupstreamsystems. For example, if youwant totransfer

plannedvaluesforstatisticalkeyfigures,youmustfirstcreatemasterrecordsfor

thesekeyfiguresandthenlinkthemtotheLogisticsInformationSystem.

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Unit5: IntegratedPlanningProcessinManagementAccounting AC040

ThepersonnelcostsplannedinPersonnelAdministrationcanbetransferredtothe

affectedcostcenters. IntegratedplanningbetweenCostCenterAccountingand

personnelplanningenablesyoutoplanpersonnelcostsfortargetwages,payroll

results,orbasicpay,andthentransferthesecoststoCostCenterAccounting.

IntegratedplanningbetweenCostCenterAccountingandfixedassetaccounting

enablesyou totransfer periodicdepreciationchargesandinterest (onthefixed

capital)toprimarycostplanninginCostCenterAccounting.

Figure 75: Planning Internal Orders

Costsarenormallyplannedforordersthathavealonglifecycle. Orderswitha

shortlifecycle,suchasforunexpectedsmallrepairs,areusuallynotplanned.

Therearethreedifferentcostplanninglevelsavailableforplanninginternalorders:

• Overallplanningisthesimplestlevelforplanningordercosts. Youcanplan

overallvaluesandannualvaluesirrespectiveofthecostelements.

• Primary/secondarycost andrevenueplanningcanbeusedifyouhave

detailedinformationaboutaninternalorder. Formanualplanningpurposes,

primary/secondary cost and revenue planning comprises the planning of

primarycosts,activityinputs,andrevenues. Iftheorderisplan-integrated,

youcan,forexample,creditplanvalueswithsettlementtoacostcenter.

• Unitcostingcanbeusedtocarryoutmoredetailedplanningthanispossible

on cost elements.

Inintegratedplanningforinternalorders, youincludecostelementandactivity

inputplanningforaninternalorderincostcenterorbusinessprocessplanning.

You activate integrated planning in the plan version. When you plan activity

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AC040 Lesson: Integrated Planning Cycle

inputs for integrated internal orders, the scheduled activity is posted to the

sendercostcenter/senderprocess. Inaddition,plannedsettlementsandperiodic

repostingsofintegratedorderstocost centers/processesareallowed. Thisalso

appliestoplanallocationsofindirectactivities,assessments,anddistributionof

cost centers/processes to plan-integrated orders.

BeforetransferringtheplannedquantitiesinProfitabilityAnalysistoanSOPplan,

youshouldconsiderthemaster dataforlogistics. Theinformationprovidedby

thismasterdataisusedinlogisticsandinManagementAccountingtocreatecost

estimatesandcostobjectsquicklyandeasily. Thismasterdataisimportant for

integrationbetweenmaterialsmanagement,SalesandDistribution,Management

Accounting, and other applications.

Figure 76: Integrated Planning - Product CostPlanning

Forcosting,productcostplanningusesmasterdatafromotherSAPapplications,

forexample,billsofmaterial,routingsandworkcentersfromproductionplanning,

as well as cost centers, activity types, and business processes from Overhead

Cost Controlling.

You can use various tools for product cost planning whether or not data is

available from manufacturing:

• Product costing with quantity structures

• Product costing without quantity structures

• Reference and simulation costings

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Unit5: IntegratedPlanningProcessinManagementAccounting AC040

Inproductcostingwithquantitystructures,costsarecalculatedforamaterial

via automatic derivation of the quantity structure from bills of material and

routingsorthemasterrecipe,orfromnetworkresources. Ifcertainprerequisites

exist,theresultscanbeupdatedinthestandardpricefieldorinanotherpricefield

of the material master record.

In product costing without quantity structures, costs are calculated for a

material without a quantity structure being derived automatically. When you

executethecostestimate,youmusteitherenterthequantitystructuremanuallyor

copyitfromatemplate. Ifcertainprerequisitesexist,theresultscanbeupdatedin

thestandardpricefieldorinanotherpricefieldofthematerialmasterrecord.

With reference and simulation costings, costs are calculated for an abstract

objectknownasabaseplanningobject. Whenyouexecutethecostestimate,you

eitherenterthequantitystructuremanuallyorcopyitfromatemplate. Theresult

isaplannedquantitystructure,whichyou canuseinsubsequentcostingsunder

thenameofthebaseplanningobject. Youcanusetheplannedquantitystructure

asadditivecostsforproductcostingwithaquantitystructure.

Figure 77: Product Cost Planning: Overview

When you create a cost estimate with a quantity structure, you must enter the

costingvariant,thematerial,theplant,andthelotsize. Thedatesproposedfrom

the costing variant specify the following:

• Theperiodofvalidityofthecostestimate(costingdatefrom/to)

• Theselectiondateforthebillofmaterialandrouting(quantitystructuredate)

• Thepricingdateforthematerialcomponentsandactivities(valuationdate)

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AC040 Lesson: Integrated Planning Cycle

Youuse thetransfer control indicator to specify that you either want to use an

existingcostestimateformaterialcomponentsorcreateanewcostestimate. You

cananalyzetheresultsofthecostestimatedirectlyintheinformationsystem.

Thesystemselectsandvaluesthequantitystructureautomatically.

The costing results can be saved and displayed as itemizations, cost element

itemizations,orcostcomponentsplits. Theitemizationshowsdetailedinformation

abouttheoriginofthecosts,suchasthequantitiesandpricesofthematerialsand

internal activities used.

The cost element itemization groups the individual costing items into cost

elements. Thecostelementsgroupthecostsinorderofappearance. Costelements

aredeterminedforactivitiesviaaccountdeterminationformaterials,theactivity

type master record, or activity type planning; for processes, cost elements are

determined via the process master record.

Thecostcomponentsplitgroupsthecostelementsintocostcomponents. When

amultilevelstructureiscosted, thecostcomponentsplitisrolledupsothatthe

original identityof thecostsisretainedfor analysis.

Figure 78: Overhead Rate

Overheadcosts(forexample,energycostsorwarehousecosts)canbeassignedto

the product.

You can use a costing sheet to calculate your own overhead costs. If you use

thetraditionalmethod,youapplytheoverheadcoststothereferenceobjectasa

percentageorquantityrate. Inthecostingsheet,youdeterminehowtheoverhead

costsarecalculatedforthecostofgoodsmanufacturedandthecostofgoodssold.

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Unit5: IntegratedPlanningProcessinManagementAccounting AC040

Thecostingsheetisassignedtoavaluationvariant, whichisthenassignedtoa

costingvariant. Whenyoucreateamaterialcostingthatusesthiscostingvariant,

theassignedcostingsheetisusedfortheoverheadcostcalculation.

Whenyoucalculateoverheadcosts,thesystemchoosesthecostingitemcategory

G.Theoverheadcostsareupdatedaccordingtothecostelementsthatyoucreated

in the costing sheet.

The standard system contains predefined costing sheets. In addition, you can

create your own costing sheets as required.

Figure 79: Cost Rollup in Product Cost Planning

Costrollupisusedtoensurethatthecostofgoodsmanufactured(materialand

production costs) of all materials in a multilevel bill of material (BOM) are

included in the cost estimate of the higher-level material. Thisis achieved by

assigningthecostsinacostestimatetocostcomponents.

When acost estimate for a multilevel BOM is created, the costs are rolled up.

Thatis,thecostcomponentsofthecostcomponentsplitarepassedupwardinthe

hierarchytothecostestimateofthehigher-levelmaterial.

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AC040 Lesson: Integrated Planning Cycle

Figure 80: Price Update

Markingandreleasinga standardcostestimateupdatesthestandardpricefor

the material in the material master record. This results in the inventory being

revaluated(important for Financial Accounting).

Thefollowingprerequisitesmustbemetbeforeastandardcostestimatecanbe

marked or released:

• Standard cost estimate must be free of errors (status KA, costed without

errors).

• Marking and release must be allowed. The company code and period in

whichthestandardcostestimatecanbemarkedwithasetvaluationvariant

areenteredintheauthorizationforamarking. Theauthorizationshouldbe

setuponceperperiodbytheemployeeresponsible. Ifyoumarkastandard

costestimate, theresultsareupdatedinthematerialmasterrecordsasthe

future standard price.

Whenyoureleasethestandardcostestimate,thesefuturepricesareupdatedasthe

current standard price.

Youcanreleaseastandardcostestimateonlyonceperperiod,unlessyoudelete

the previously released standard cost estimate (using a special program) from

thedatabase. Youshouldalsoalwayscheckthestandardcostestimatetoensure

that it is correct before you release it for a product. Specialized reports in the

InformationSystemofproductcostplanningallowyoutodothis.

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Unit5: IntegratedPlanningProcessinManagementAccounting AC040

Figure 81: Updating SalesPlan andProfitability Analysis

To transform sales planning (used in the planning cycle) from Profitability

Analysistoprofitplanning,youhavetomatchtheplannedrevenuesandthecost

of goods manufactured that were generated on the basis of the plan. You can

use the valuation function to do this.

Valuation in Profitability Analysis can use the results of product costing to

calculatethecostofgoodsmanufacturedandthecostofgoodssold. Thequantities

oftheplannedproductsaremultipliedbythestandardcostofgoodsmanufactured

andtransferredtoProfitabilityAnalysisaccordingtocostcomponent. Thisallows

detailed fixed and variable costs to be included in the individual contribution

margins.

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AC040 Lesson: Integrated Planning Cycle

Figure82: TransferringtheCostingResultstoProfitabilityAnalysis

ThecostcomponentsfrommaterialcostingcanbeusedinProfitabilityAnalysis

tovaluatetheplanor actual dataofbillingdocuments. Thisenablesyoutosee

detailed information on the origin of your product costs and to analyze your

contribution margins.

To transfer thematerial costs, you assign thecost componentswith thecost of

goodsmanufacturedandthesalesandadministrationcoststothecorresponding

value fields of an operating concern.

Thecalculatedcostofgoodssoldisthencomparedwiththeplannedrevenuesso

thattheplannedinvoiceamountscanbecalculated.

InCustomizingforProfitabilityAnalysis,youcanmaketherequiredsettingsfor

transferringthedatafrommaterialcostingtoProfitabilityAnalysis.

Using the Integrated Planning Cycle in Service

Industries

Servicesthatdonotdependonproductionplansarerealizedusingatemplatein

the integrated planning cycle.

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Unit5: IntegratedPlanningProcessinManagementAccounting AC040

Figure 83: Integration of Services in Planning

You should plan the resources necessary for your planned services so you can

transfertheresourceand/orprocessquantitiestocostcentersorprocesses. These

quantitiesbecomethescheduledactivityand/orprocessquantities. Youcanusea

plan-integrated order to plan resources.

Afterprimarycostplanninghasbeencompleted,thepricesforactivitytypesand

processesaregeneratedusingpricedetermination. Thesepricesarethenusedto

valuatetheplannedquantitystructure,wherebytheprocesscostsaretransferred

to Profitability Analysis, for example.

Integrated Planning in Profit Center Accounting

Toenableinternalareasofresponsibilitytobecontrolledandvaluatedeffectively,

youshouldrestrictprofitcenterplanningtothosefactorsthataremeasurableand

thatcanbeinfluenceddirectly. Theresponsibleprofitcenteremployeescanuse

theplanningdataonlyiftheyareinapositiontoinfluencethecosts, revenues,

andstocks in their area. Becausetheorganizational structure and scope of the

responsibilityareasinyourcompanydependmainlyonindividualfactors,theplan

shouldbeasflexibleandmultidimensional aspossible.

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AC040 Lesson: Integrated Planning Cycle

Figure 84: IntegratedPlanning in ProfitCenterAccounting

Profitcenterplanningis,therefore,anintegralpartofoverallbusinessplanning.

Profitcentersnicelyillustratetheintegratednatureofbusinessplanningbecause

theplanningdataisessentiallygeneratedbyotherapplicationsandsupplemented

or modified in the profit centers. Profit center planning is part of short-term

businessplanning that covers one fiscal year.

Profitcenterplanninginvolvestwosteps. First,theplanningdataistransferred

totheprofitcentersfromCostCenterAccounting,internalorders, Profitability

Analysis, and Product Cost Planning. Theplanning datacan then be modified

directly in the profit centers.

Duringtheplanningprocess,theindividualplanningareasarecombinedintoan

integratedplanningnetwork. Youcanusedifferentplanversionstoaccountfor

changesduringtheplanningprocessortoenabledifferentplanningscenariostobe

used for a given time frame.

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Unit5: IntegratedPlanningProcessinManagementAccounting AC040

Menu Paths for Integrated Planning

Action Menu path

Reviewactivityprices Accounting → Controlling → Cost Center

Accounting→InformationSystem→Reports

for Cost Center Accounting → Prices →

CostCenters: ActivityPrices

Create cost estimate with Accounting→Controlling→ProductCost

quantity structure Controlling → Product Cost Planning →

Material Costing → Cost Estimate with

QuantityStructure→Create

Usecostingresulttoupdatethe Accounting→Controlling→ProductCost

standard price Controlling → Product Cost Planning →

MaterialCosting→PriceUpdate

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Action	Menu path
Reviewactivityprices	Accounting → Controlling → Cost Center Accounting→InformationSystem→Reports for Cost Center Accounting → Prices → CostCenters: ActivityPrices
Create cost estimate with quantity structure	Accounting→Controlling→ProductCost Controlling → Product Cost Planning → Material Costing → Cost Estimate with QuantityStructure→Create
Usecostingresulttoupdatethe standard price	Accounting→Controlling→ProductCost Controlling → Product Cost Planning → MaterialCosting→PriceUpdate

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AC040 Lesson: Integrated Planning Cycle

Exercise 7: Integrated Planning Cycle

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Createandrelease astandard cost estimate

• Use the integrated planing cycle to help clarify the flow of the planning

results

Business Example

Because your company plans tomanufacture products and toprovide services

based on market demand, a decision was made to start the planning cycle in

ProfitabilityAnalysis. Theresultingsalesplan(businessplan)wastransferredto

Sales & Operations Planning (SOP), and the required material quantities and

production resources were calculated. Upon completion of the SOP planning

process, cost center figures wereplanned and the planned activity prices were

calculated. Based on these results, it is now possible to create a standard cost

estimate for the material for the next period.

Task 1:

Check fixed and variableprices for activities.

1. Beforea standard cost estimate iscreated, you must check thecalculated

priceforoneoftheproductionactivitiesinpumpassemblyroutingR-F1##.

Review the planned activity price for activity type1421 and cost center

4230. Makeanoteofthefixedandvariableplanpricesfortheactivity.

Note: ThefirstproductionoperationforassemblingpumpR-F1##

willoccuratworkcenterR-M##,whichisassignedtocostcenter

4230. Theplannedlaborforthisoperationis10minutesperpiece.

Activitytype1421isassignedtothisoperation. Theplanpricecan

be duly fixed and fully variable.

Task 2:

Following cost center planning, you have to recalculate the cost of goods

manufactured for R-F1##. Toaccomplish this, create astandard cost estimate

taking into account theplanned activity prices.

1. Createa standard cost estimate for material R-F1## with costing variant

PPC1andalotsizeof500pieces. ChangethedefaultfortheCostingFrom

Datetotoday. Leavetheotherdefault dataforCostingDateTo, Quantity

Structure and Valuation as is.

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Unit5: IntegratedPlanningProcessinManagementAccounting AC040

2. OntheCreateMaterialCostEstimatewithQuantityStructurescreen,check

the cost calculation results.

Expandthepanelontheleftsideofthescreen. Selectthepumpandexpand

thesubtreetodisplayallthematerialcomponentsinahierarchy.

Note: Checkwhetherthecostingstructureisdisplayedontheleft

sideofthescreen. Ifnot,chooseCostingStructureOntodisplayit.

Youcanselectanymaterialcomponentfromthecostingstructure.

Thecostingdataforthecomponent isdisplayedin thesectionon

theright. Thesectionatthelowerrightdisplaysthecorresponding

detailed costs.

Double-click the different material components in the costing

structuretodisplaythecostingdataforeachcomponentontheright

of the screen.

To have the system calculate the costs for the selected component,

double-click the calculator icon.

3. Displayallthedetails(resources)usedforeachofthesematerials,including

productionactivities,components,processesandoverheadrates.

Todothis,selectthepumpandchooseDisplay→OnlyMaterials/AllItems.

Locate activity type 1421 and cost center 4230 and verify that the price

listedmatchesthepricethatyoureviewedinthefirsttask,Checkfixedand

variable prices for activities.

Reducethesizeof the panel on theleft again.

4. Analyzetheitemizationdisplayedinthelowersectionofthescreen. Youcan

expandtheupperedgeofthescreenbydraggingitupwardwiththemouse.

Changethecostingallocationbaseto1piecebychoosingSettings→Cost

Display.

WhatisthecostofpumpR-F1##? _____________________

Select other layouts to obtain a cost display with a different layout (for

example,layout1SAP09foralistsortedbycostelements).

5. Save the costing with itemization and log.

Task 3:

Release the cost estimate.

1. Tousetheresultofthiscostingasthefuturestandardprice,youmustmark

thecostestimatebychoosingPriceUpdatefromthemenu.

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AC040 Lesson: Integrated Planning Cycle

Afteryouhavemarkedthecosting,displaytheCosting2viewofthematerial

masterrecordforR-F1##andreviewthefuturepricethatisenteredinthe

material master record.

2. ReleasethecostestimateformaterialR-F1##sothatitbecomesthecurrent

standardprice. CheckthisintheCosting2viewinthematerialmasterrecord.

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Unit5: IntegratedPlanningProcessinManagementAccounting AC040

Solution 7: Integrated Planning Cycle

Task 1:

Check fixed and variablepricesfor activities.

1. Beforeastandardcost estimate iscreated, you must checkthecalculated

priceforoneoftheproductionactivitiesinpumpassemblyroutingR-F1##.

Review the planned activity price for activity type 1421 and cost center

4230. Makeanoteofthefixedandvariableplanpricesfortheactivity.

Note: ThefirstproductionoperationforassemblingpumpR-F1##

willoccuratworkcenterR-M##,whichisassignedtocostcenter

4230. Theplannedlaborforthisoperationis10minutesperpiece.

Activitytype1421isassignedtothisoperation. Theplanpricecan

be duly fixed and fully variable.

a) Choose Accounting → Controlling → Cost Center Accounting →

InformationSystem→ReportsforCostCenterAccounting→Prices

→ Cost Centers: Activity Prices.

b) Enter the following data.

Field Value or Action

Cost Center 4230

Activity Type 1421

Version 0

Fiscal Year current fiscal year

From Period 1

To 12

c) Choose Execute.

The Activity fixed plan price is _____. The Activity variable plan

price is _____.

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166

Field	Value or Action
Cost Center	4230
Activity Type	1421
Version	0
Fiscal Year	current fiscal year
From Period	1
To	12

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AC040 Lesson: Integrated Planning Cycle

Task 2:

Following cost center planning, you have to recalculate the cost of goods

manufactured for R-F1##. Toaccomplish this, create astandard cost estimate

taking into account theplanned activity prices.

1. Createa standard cost estimate for material R-F1## with costing variant

PPC1andalotsizeof500pieces. ChangethedefaultfortheCostingFrom

Datetotoday. Leavetheotherdefault dataforCostingDateTo, Quantity

Structure and Valuation as is.

a) Choose Accounting → Controlling → Product Cost Controlling →

Product Cost Planning → Material Costing → Cost Estimate with

Quantity Structure → Create.

b) OntheCreateMaterialCostEstimatewithQuantityStructurescreen,

enter the following data.

Field Value or Action

Material R-F1##

Plant 1000

Costing Variant PPC1

Costing Version 1

Costing Lot Size 500

c) Choose Enter.

d) ChangethedateintheCostingDateFromfieldtotodayandleaveall

the other fieldsunchanged. Choose Enter.

2. OntheCreateMaterialCostEstimatewithQuantityStructurescreen,check

the cost calculation results.

Expandthepanelontheleftsideofthescreen. Selectthepumpandexpand

thesubtreetodisplayallthematerialcomponentsinahierarchy.

Note: Checkwhetherthecostingstructureisdisplayedontheleft

sideofthescreen. Ifnot,chooseCostingStructureOntodisplayit.

Youcanselectanymaterialcomponentfromthecostingstructure.

Thecostingdataforthecomponent isdisplayedinthesectionon

theright. Thesectionatthelowerrightdisplaysthecorresponding

detailed costs.

Double-click the different material components in the costing

structuretodisplaythecostingdataforeachcomponentontheright

of the screen.

Continued on next page

167

Field	Value or Action
Material	R-F1##
Plant	1000
Costing Variant	PPC1
Costing Version	1
Costing Lot Size	500

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Unit5: IntegratedPlanningProcessinManagementAccounting AC040

To have the system calculate the costs for the selected component,

double-click the calculator icon.

a) OntheCreateMaterialCostEstimatewithQuantityStructurescreen,

check the cost calculation results.

b) Select the highest level of the costing structure (pump) and choose

ExpandSubtree(directlyabovethecostingstructure).

Theexpandedlistdisplaysallthecomponentsthatareused. Thecosts

formaterials,productionactivities,processes,andoverheadratesare

displayedindetailinthesectioninthelowerrightofthescreen.

c) To have the system calculate the costs for the selected component,

double-clickthecalculatoricon(inthecostingstructuretotheleftof

the material component).

Thesystemcalculatesthecostsfortheselectedcomponentanddisplays

them.

3. Displayallthedetails(resources)usedforeachofthesematerials,including

productionactivities,components,processesandoverheadrates.

Todothis,selectthepumpandchooseDisplay→OnlyMaterials/AllItems.

Locate activity type 1421 and cost center 4230 and verify that the price

listedmatchesthepricethatyoureviewedinthefirsttask,Checkfixedand

variable prices for activities.

Reducethesizeof the panel on theleft again.

a) Todisplayallthedetails,selectthepumpandchooseDisplay→Only

Materials/All Items.

b) For activity type 1421 and cost center 4230, consumption of this

resource has been valuated with the price you looked up in task 1,

Checkfixed andvariablepricesforactivities.

c) Reducethesizeof thepanel ontheleft again.

4. Analyzetheitemizationdisplayedinthelowersectionofthescreen. Youcan

expandtheupperedgeofthescreenbydraggingitupwardwiththemouse.

Changethecostingallocationbaseto1piecebychoosingSettings→Cost

Display.

WhatisthecostofpumpR-F1##? _____________________

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AC040 Lesson: Integrated Planning Cycle

Select other layouts to obtain a cost display with a different layout (for

example,layout1SAP09foralistsortedbycostelements).

a) Choose Settings→ Cost Display and change thecosting allocation

base to 1 piece.

The system displays the costs for one pump R-F1##. Thisvalue is,

however,stillbasedonthecostinglotsizeof500pieces.

b) Selectlayout1SAP09foralistsortedbythecostelements. Tryother

layouts for a cost display.

5. Savethe costing with itemization and log.

a) Choose Save to save your costing. When the system displays the

UpdateParametersdialogbox, selectItemization, Log, thenchoose

Continue.

Task 3:

Release the cost estimate.

1. Tousetheresultofthiscostingasthefuturestandardprice,youmustmark

thecostestimatebychoosingPriceUpdatefromthemenu.

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Unit5: IntegratedPlanningProcessinManagementAccounting AC040

Afteryouhavemarkedthecosting,displaytheCosting2viewofthematerial

masterrecordforR-F1##andreviewthefuturepricethatisenteredinthe

material master record.

a) Choose Accounting→ Controlling → Product Cost Controlling →

ProductCostPlanning→MaterialCosting→PriceUpdate.

b) Enter the following data.

Field Value or Action

Posting Period current period

Fiscal Year current fiscal year

Company Code 1000

Plant 1000

Material R-F1##

c) ChooseMarkingAllowance. Forcompanycode1000,LegalValuation,

enter costing version 1.

Thesymbolinthefirstcolumnisgreen. Thismeansthatthemarking

allowanceforcostingversion1hasalreadybeengiven.

d) Gobacktotheinitialscreenusingthegreenarrow. DeselecttheTest

RunindicatorandchooseExecute. Thesystemdisplaysanoverview.

e) Tochecktheeffectsonthematerialmaster,clickthenameofmaterial

R-F1##.

ThisdisplaystheDisplayMaterialMastertransaction.

f) Choose the Costing 2 view.

The value of the standard cost estimateisdisplayedin the“Future”

column of the standard cost estimate.

g) Go back to the initial screen for price updates. Do not exit the

transaction.

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170

Field	Value or Action
Posting Period	current period
Fiscal Year	current fiscal year
Company Code	1000
Plant	1000
Material	R-F1##

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AC040 Lesson: Integrated Planning Cycle

2. ReleasethecostestimateformaterialR-F1##sothatitbecomesthecurrent

standardprice. CheckthisintheCosting2viewinthematerialmasterrecord.

a) ChooseRelease. DeselecttheTestRunindicatorandchooseExecute.

The systemdisplays an overviewagain.

b) Tochecktheeffectsonthematerialmaster,clickthenameofmaterial

R-F1##.

This displays the Display Material Master transaction. Choose the

Costing2view. Thevalueofthestandardcostestimateisdisplayedin

the“Current”columnofthestandardcostestimate.

c) Gobacktotheinitialscreeninthepriceupdateandexitthetransaction.

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Unit5: IntegratedPlanningProcessinManagementAccounting AC040

Lesson Summary

You should now be able to:

• Listtheapplicationcomponentsintheintegratedplanningcycle

• Describe the effects of the individual application components in the

integrated planning cycle

• ListthemasterdatausedinProductCostControllingandexplainitspurpose

• Explain how the integrated planning cycle is used in the manufacturing

and service industries

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