AC040_EN_Col92_FV_Part_A4 (第6页) | ERP软件技术分享

第 189 页 / 共 455 页

AC040 Lesson: Integration of Activity-Based Costing

Lesson: Integration of Activity-Based Costing

Lesson Overview

This lesson looks at the improvements made to conventional cost accounting

throughtheimplementationofnewprocesses,inparticular,thetemplateallocation

method. Atemplate alwayscomprisesexactly onecosting sheet/overhead key

combination, whichmeans that processescanbeused, in particular, to replace

overhead rates either completely or at least partially. Because the template

allocationmethodisparticularlysuitableforallocatingprocesscostsaccordingto

theircauseandisalsoextremelyuserfriendly,thistoolcanbeusedinallprocesses

wheretheoverheadratesareconsideredhighlyorlittleattributabletotheprocesses

thatcausedthem. Whenusedforplanning,thistoolfunctionsinthesamewayas

withactualpostings. Templateallocationinactualisaperiodictransaction.

Lesson Objectives

After completingthislesson, youwillbeable to:

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

integratedplanningcyclewhenActivity-BasedCostingused

• Carryoutsomeofthebasicplanningfunctionswithbusinessprocesses

Business Example

Oneofthecompany'sobjectivesistoreduceoverhead. Forthisreason,youwant

touse Activity-Based Costing businessprocessallocation to allocatethecosts

fromManagementAccountingtoProductCostAccounting.

Youneedto checktherequiredand optional planningstepsand alternativesin

Activity-Based Costing.

Master Data in Activity-Based Costing

A business process describes a business transaction or series of actions that

consume resources. One or more organizational units of an enterprise can be

involved in a business process. You create business processes as master data

in the system.

173

第 190 页 / 共 455 页

Unit5: IntegratedPlanningProcessinManagementAccounting AC040

Figure 85: Business Process Data

The business process master record contains a header and four major areas:

basicdata, organizationalunits, attributes, andallocation. Theheader contains

the businessprocess IDnumber and description, the controlling areato which

it is assigned, and the validity period.

TheBasicdataviewcontainsthetextdescriptions, thenameoftheresponsible

person, the item (node) of the process inthe standard hierarchy, the company

codeandassignedbusinessareas,theprocesscurrency(objectcurrency),andthe

assignedprofitcenter. Italsocontainsafieldforthebusinessprocesstype,which

is used for standard allocation. In the last field, you can specify the template

needed for structured processes.

The Organization view contains fields for assigning the business process to a

plant, sales area (combination of sales organization, distribution channel, and

division), cost center, and cost center group.

TheAllocationviewisusedtospecifyhowthebusinessprocesscanbeusedin

allocations. Itincludestheunitofmeasure,theallocationcostelementthatisused

inprocessallocations,andthemethod(priceindicator)usedtocalculatetheunit

price for the business process.

Abusinessprocesscanbeplannedandpostedsimilartoacostcenter. Thesecosts

canbeallocatedtootherobjectsbyusingeitherthepushorthepullapproachin

Activity-Based Costing (ABC).

174

第 191 页 / 共 455 页

AC040 Lesson: Integration of Activity-Based Costing

Activity-Based Costing: Push and Pull

The push approach, or pure cost distribution, is the normal approach used in

Activity-Based Costing. It is applied when costs are distributed using tracing

factors (resource and cost drivers). A quantity flow is not significant for this

approach.

Thepullapproach,orquantityconsumption,isbasedontheallocationofactivity

andbusinessprocessquantities,whichyouthenvaluatewithpricesinthesecond

step. Valuesareallocatedusingacostelementthatreferstoacertainactivitytype

or businessprocess. Becauseyoucancreateseveralquantityandcostflowsin

this way, you have many more options for Activity-Based Costing in process

cost management.

Figure 86: Comparison of Push and Pull Approaches

Thepullapproachalsoprovidessolutionstosuchquestionsashowtocalculate

idle-capacitycosts. Youcananswerthisquestiononlyafteryouknowhowmuch

capacityhasbeenusedandcomparetheusedcapacitywiththetotalcapacity.

WhenenterprisesuseActivity-BasedCosting, they increasinglyselect thepull

approachbecauseitprovidesmoreoptionsformanagingresourcesandcapacity.

175

第 192 页 / 共 455 页

Unit5: IntegratedPlanningProcessinManagementAccounting AC040

Figure 87: Push and Pull AdvantagesandDisadvantages

Eventhoughthepushapproachiseasytounderstandandimplement,ithassome

disadvantagescomparedwiththepullapproach. Thiscanbeseen,inparticular,

in the information that is provided by Activity-Based Costing in process cost

management.

Because it has no quantity flow model, the push approach does not enable

retroactivewithdrawalofsalesquantitiesuptotheresourcelevelforcostcenters.

However, aquantityflowmodelisimportantfordeterminingidlecapacityand

theuseofresourcesforflexiblebudgeting. Tooptimizeyourprocesses,youcan

eitherusetheidlecapacitiesforcontinuedgrowthorremovethemforlong-term

planning.

Fair costing cannot be guaranteed if the push approach is used because the

idle-capacity costs are distributed to products and customers that are not

necessarily responsible for these costs. The only solution is to use dummy

processes that carry these idle-capacity costs. However, you must know the

preciseidle-capacitycostsbecausethesystemcannotdeterminethemwithouta

quantity structure.

Withthepullapproach,theidle-capacitycostsremainonthecostcentersandcan

beallocatedtotheplantorenterpriseleveldependingonthecause.

176

第 193 页 / 共 455 页

AC040 Lesson: Integration of Activity-Based Costing

Figure 88: Integrated Activity-Based Costing

InintegratedActivity-BasedCosting,processesbecomefullcontrollingobjects.

They are integrated in the operational value flow of the SAP system and can

become relevant for inventory valuation.

The process template is the central tool for assigning (or tracing) process

quantities to cost objects. By using the template to implement integrated

Activity-Based Costing, you can allocateindirect costs to a single cost object

using overheads(calculatedwithcostingsheets), standard values, or processes

for various types of overhead.

InProfitabilityAnalysis(CO-PA),youcanalsoanalyzeprocesscostsforaproduct

atanaggregatelevelbecausethesecostsaretransferredtoCO-PAthroughthecost

component view of product costing.

177

第 194 页 / 共 455 页

Unit5: IntegratedPlanningProcessinManagementAccounting AC040

Figure 89: Cost Allocation with Template

Youcanusethetemplatefunctionstodeterminehowthecostdriverquantityfora

processistobecalculated. Youcanalsodefinewherethetemplateshouldlookfor

cost driver information in the system.

Afterthecostdriverquantityiscalculated, theprocesstemplateexchangesdata

withproductcosting. ProductCostControllingmultipliesthecalculatedprocess

quantitiesbytheprocessprice. Theresultingcostsoftheoverheadcostresources

arethenallocatedwithaparticularcostobject. Finally,ProductCostControlling

creditstheprocessanddebitsthecostobjectaccordingly.

Ifyouallocatebycauseinsteadofusingoverheadsasabasisforcosting,youcan

avoidoverheadsbeingdistributedequallyamongallthecostobjects.

Plannedandactualprocessquantitiesarecalculatedusingdifferentfunctions. You

canusethismethodforhigher-levelmodelsfortheplanprocessquantities. For

actual process quantities, however, the system often uses the operative driver

quantities inthe LogisticsInformation System.

Menu Paths for Activity-Based Costing

Action Menu Path

Displayprocesscostsinacostestimate Accounting→Controlling→Product

Cost Controlling → Product Cost

Planning→MaterialCosting→Cost

Estimate with Quantity Structure →

Create

178

Action	Menu Path
Displayprocesscostsinacostestimate	Accounting→Controlling→Product Cost Controlling → Product Cost Planning→MaterialCosting→Cost Estimate with Quantity Structure → Create

第 195 页 / 共 455 页

AC040 Lesson: Integration of Activity-Based Costing

Exercise 8: Planning with Activity-Based

Costing

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Transfertheallocatedprocessamountstothestandardcostestimate

Business Example

Animportantstepintheplanintegrationcycleisthecalculationofthecostsof

goodsmanufacturedbasedonthebusinessplan. Becauseoneofyourcompany's

objectivesisto minimizeoverhead costs, a decision hasbeen madeto allocate

overhead to the production costs using Activity-Based Costing. The process

templatehasalreadybeenmaintainedaccordinglytoallocatethecorrectprocess

quantities to the standard cost estimate.

Task:

UseastandardcostestimatetobecomefamiliarwithActivity-BasedCosting.

1. Display your standard cost estimatefrom theprevious exercise (material

R-F1##, costing variant PPC1).

On which process template is this costing based? Look this up on the

Valuation tab page.

2. OntheCoststabpage,changethecostingtothedisplayofcostofgoodssold.

3. Select layout 1SAP06 from the itemization (grouped by operations). To

whichcostsandquantitieshasoverheadbeenappliedfortheautomatically

allocated processes?

Hint: ThisinformationisidentifiedwiththeitemcategoryX.

4. On the Coststab page, changethe costingto the displayof cost of goods

manufactured. Towhichcostshasoverheadbeenappliedforautomatically

allocatedprocessesnow? Whatconclusiondoyoudraw?

5. Whatcostsareincurredbythefirstoperation(0010)?

179

第 196 页 / 共 455 页

Unit5: IntegratedPlanningProcessinManagementAccounting AC040

Solution 8: Planning with Activity-Based

Costing

Task:

UseastandardcostestimatetobecomefamiliarwithActivity-BasedCosting.

1. Display your standard cost estimatefrom theprevious exercise(material

R-F1##, costing variant PPC1).

On which process template is this costing based? Look this up on the

Valuation tab page.

a) To display a cost estimate, choose Accounting → Controlling →

Product Cost Controlling → Product Cost Planning → Material

Costing→CostEstimatewithQuantityStructure→Display.

b) Enter the following data.

Field Value or Action

Material R-F1##

Plant 1000

Costing Variant PPC1

c) Choose Enter.

d) Choose Enter again.

e) GototheValuationtabpage. ThenameofthetemplateisCOPC-10-1.

2. OntheCoststabpage,changethecostingtothedisplayofcostofgoodssold.

a) GototheCoststabpageandchangethedisplaytoCostofGoodsSold.

Continued on next page

180

Field	Value or Action
Material	R-F1##
Plant	1000
Costing Variant	PPC1

第 197 页 / 共 455 页

AC040 Lesson: Integration of Activity-Based Costing

3. Select layout 1SAP06 from the itemization (grouped by operations). To

whichcostsandquantitieshasoverheadbeenappliedfortheautomatically

allocated processes?

Hint: ThisinformationisidentifiedwiththeitemcategoryX.

a) Enlargetheitemizationscreen. ChooseSelectLayoutandthenchoose

layout 1SAP06.

TheprocesscostsareidentifiedbyitemcategoryX.Youcanseethe

value and the quantities.

Note: The system used processes 300900 and 400900 to

calculatethecostofgoodssold. Theseprocessesarerelatedto

theoverheadcoststhatweretakenintoaccount. Thequantity1

wasspecifiedbecausethetemplatemakesitclearthatoneunit

ofbothprocessesisrequiredtomanufacture500pumps.

4. On the Coststab page, changethe costingto the displayof cost of goods

manufactured. Towhichcostshasoverheadbeenappliedforautomatically

allocatedprocessesnow? Whatconclusiondoyoudraw?

a) Now the system displays only costs for process 300900. Process

400900isnotincludedinthecostofgoodsmanufacturedbecauseitis

allocatedusingacostelementthatwasassignedonlytothetargetcosts.

5. Whatcostsareincurredbythefirstoperation(0010)?

a) Thelayoutcurrentlyinusedisplaysthecostssortedbyoperationfrom

the routing on which it isbased. This meansthat the costs for each

operation can be displayed directly.

181

第 198 页 / 共 455 页

Unit5: IntegratedPlanningProcessinManagementAccounting AC040

Lesson Summary

You should now be able to:

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

integratedplanningcyclewhenActivity-BasedCostingused

• Carryoutsomeofthebasicplanningfunctionswithbusinessprocesses

182

第 199 页 / 共 455 页

AC040 Unit Summary

Unit 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

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

integratedplanningcyclewhenActivity-BasedCostingused

• Carryoutsomeofthebasicplanningfunctionswithbusinessprocesses

183

第 200 页 / 共 455 页

第 201 页 / 共 455 页

第 202 页 / 共 455 页

Unit5: IntegratedPlanningProcessinManagementAccounting AC040

184

第 203 页 / 共 455 页

Unit 6

Integration Aspects of the Accounting

Logic

Unit Overview

This unit discusses how postings from other applications affect the account

assignmentlogic. MuchofthedatainManagementAccountingoriginatesfrom

postingsinothercomponentsassignedtoaccountassignmentobjects. Allpostings

inManagementAccountingaresubjecttoaspecificaccountassignmentlogic. A

distinctionismadebetweentrueandstatisticalpostings.

Unit Objectives

After completing thisunit, you will beableto:

• Describe the posting logic

• ListthetypicalfeedersystemsthatpostdatatoManagementAccounting

• Explain the concept of commitment management within Management

Accounting

• List real and statistical controlling objects

Unit Contents

Lesson: Postings from Other Applications...................................186

Exercise 9: Postings from Other Applications..........................197

Lesson: Statistical and Real Postings........................................211

Exercise 10: Statistical and Real Postings..............................215

185

第 204 页 / 共 455 页

Unit6: IntegrationAspectsoftheAccountingLogic AC040

Lesson: Postings from Other Applications

Lesson Overview

This lesson discusses the posting logic used when postings are made to

Management Accounting from other components. Postings originate in

ManagementAccountingasone-sidedentries,whereasallocationsaretwo-sided

entries with a sender-receiver relationship.

Lesson Objectives

After completingthislesson, you will beable to:

• Describe the posting logic

• ListthetypicalfeedersystemsthatpostdatatoManagementAccounting

• Explain the concept of commitment management within Management

Accounting

Business Example

When you enter actual costs/revenues, the primary costs/revenues entered in

FinancialAccountingaretransferredtoManagementAccounting. InManagement

Accounting, this transfer takes place in real time from Financial Accounting,

materialsmanagement,SalesOrderManagement,andAssetAccounting,where

a cost accounting object (such as a cost center, a profitability segment, or an

internalorder)isrecordedduringaccountassignment. Youwanttoseehowthis

affects other areas.

In Management Accounting, you can display commitments for future costs in

additiontotheactualcosts. Thesecostsareinitiatedinthepurchasingfunctionof

materialsmanagementwhenapurchaserequisitionorapurchaseorderiscreated;

thecostsarerepresentedinstandardreportinginManagementAccounting.

Posting Data to Management Accounting

WhenaFinancial Accountingdocument iscreatedthat poststo anexpense(or

revenue)accountusingacorrespondingcostelement,acontrollingdocumentis

also created.

186

第 205 页 / 共 455 页

AC040 Lesson: Postings from Other Applications

Figure 90: Posting Logic

ThisManagementAccountingdocumenthasauniquenumberandcontainsthe

following details:

• ManagementAccountingobjectthatwaspostedto

• Cost element used

• Posted amount

Intheexampleshownabove,theFinancialAccountingdocumentdebitedaprofit

andloss(P&L)accountandcreditedabalancesheetaccount. TheManagement

Accounting document debited the controlling object (using the corresponding

primarycostelementofthesamenumber). Thereisnocorrespondingcreditentry

in the Management Accounting document.

WhenaprimarycostisinitiallypostedtoManagementAccounting,itistreatedas

aone-sidedjournalentry,unlikeaconventional,balancedFinancialAccounting

journal entry.

Note: AnytransactionsthatcreatecostmovementswithinManagement

Accounting are balanced entries. When a cost is moved from one

controlling object to another, such as from one cost center to another,

thesendingobjectiscreditedandthereceivingobjectisdebitedforthe

same amount.

187

第 206 页 / 共 455 页

Unit6: IntegrationAspectsoftheAccountingLogic AC040

Figure91: TrueandStatisticalObjectsinManagementAccounting

PostingcostsandrevenuestoManagementAccountingcanresultintrue(orreal)

and statistical postings. You can settle true postings with other Management

Accountingobjects. Statisticalpostingsareforinformationpurposesonly.

True objects can act as sending or receiving objects during cost allocation.

Examplesoftrueobjectsincludecostcenters(foraccountassignmentofcosts),

internalorders(real),projects(real),networks,make-to-orderproductionorders,

cost objects, and profitability segments.

Statistical objects cannot allocate costs to other objects. You can make a

statisticalaccountassignmenttoanynumberofcostaccountingobjects. Statistical

controllingobjectsincludestatisticalorders,statisticalprojects,andprofitcenters.

Theaccountassignmentobjectitselfcanbeeitheratrueorastatisticalobject. For

example,anoverheadcostorderisdefinedastrueorstatisticalwhenitiscreated.

Atrueordertakesonlytruepostings,andastatisticalordertakesonlystatistical

postings. Cost centersareanexception, alwaysbeingtrueobjects, butyoucan

make statistical or true postings to them.

TopostcostsinManagementAccounting,youmustidentifythecorresponding

trueManagementAccountingaccountassignmentobjectinthesourcedocument

(for example, ajournal entryinFinancial Accounting). Onlyonetrueobjectis

allowed for each document itemin thesource document. Additionalstatistical

objectscan beenteredorderivedfromthesystem.

188

第 207 页 / 共 455 页

AC040 Lesson: Postings from Other Applications

Posting from Financial Accounting and SAP ERP

Human Capital Management

WhenajournalentryiscreatedinFinancialAccountingthatincludesanexpense

lineitem,thatexpensecanbepostedtoManagementAccountingasacostifthe

following conditions are met:

• A primary cost element that corresponds to the expense account used in

thejournalentryinFinancialAccountinghasbeencreatedinManagement

Accounting.

• AvalidcostcenterisreferencedintheFinancialAccountinglineitem.

Figure92: PostingfromFinancialAccountingtoaCostCenter

Asaresult,twoseparatedocumentsarecreated: aFinancialAccountingdocument

andaManagementAccountingdocument. Eachdocumenthasauniquedocument

number,anditispossibletodrilldownineitherdocumenttolinktotheother.

189

第 208 页 / 共 455 页

Unit6: IntegrationAspectsoftheAccountingLogic AC040

Figure93: PostingfromAssetAccountingtoaCostCenter

IffixedassetaccountinginitiatesatransactioninFinancialAccountingthataffects

aP&Laccountforwhichaprimarycostelementhasbeencreated,aManagement

Accounting posting will also be created.

An asset master record has a Cost Center field that can be used to assign the

asset to a cost center.

Depreciationandinterestexpensepostingsareexamplesoftransactionsinitiated

inAssetAccountingthatcouldgeneratecostpostingstoManagementAccounting.

190

第 209 页 / 共 455 页

AC040 Lesson: Postings from Other Applications

Figure 94: Posting from SAPERPHCM to a CostCenter

PayrollaccountinginSAPERPHumanCapitalManagement(SAPERPHCM)

calculates the various salary and wage amounts. The system then generates

Financial Accounting postingsand poststhe costs to the cost centers to which

the employees are assigned.

Employee master data in SAP ERP HCM can be assigned to infotypes. The

infotypedeterminesthecompanycode,personnelarea,andpersonnelsubareato

which the employee isassigned. For example, theOrganizational Assignment

infotype (infotype 0001) enables you to determine the cost center to which

personnelcostsaredebitedandtoassignyouremployeetoabusinessarea.

Posting from Materials Management to a Cost Center

Goodsissue transactions posted in materialsmanagement can be assigned to

a cost center. An example could be parts issued to an R&D cost center for

constructing a product prototype.

191

第 210 页 / 共 455 页

Unit6: IntegrationAspectsoftheAccountingLogic AC040

Figure95: PostingfromMaterialsManagementtoaCostCenter

From the point of view of the cost center, this type of transaction is known as

materialconsumption. Whenyouenteragoodsissueinthesystem, youmust

enteramovementtypetodifferentiatebetweenthevariouscategoriesofgoods

movement. Amovementtypeisanidentificationkeythathasimportantcontrol

functions in Inventory Management, such as updating stock and consumption

accounts.

Agoodsissueto acostcenter createsanFinancialAccountingtransactionthat

debits a material consumption expense account and credits a material stock

(inventory)account. Thecostcenterisdebitedwiththevalueofthegoodsissued

using a primary cost element.

Commitments

Commitments are used on controlling objects to show the consumption of

“budget,”eventheconsumptionyetisnotconsideredascosts.

192

第 211 页 / 共 455 页

AC040 Lesson: Postings from Other Applications

Figure96: PostingMaterialsManagementPurchaseOrderstoaCostCenter

Apurchaseorderisaformalrequestfromapurchasingorganizationtoavendoror

aplant to supplyorprovideacertainquantityofgoodsorservicesbyacertain

dateandtime. ApurchaseorderdoesnotcreateanentryinFinancialAccounting.

Eachiteminapurchaseordercanbeassignedtoaseparatecostcenter(orother

controlling object).

Onceposted,thepurchaseorderrecordcreatesacommitmentlineitemforthe

costcenterenteredinthepurchaseorderitem. Theinformationsystemcanreport

on outstanding commitmentsfor agivencostcenter.

Subsequently,whenactualcostsareincurred(forexample,whentheorderedgoods

aredelivered),theSAPsystemclearsthecommitmentandpoststheactualcosts.

193

第 212 页 / 共 455 页

Unit6: IntegrationAspectsoftheAccountingLogic AC040

Figure 97: Commitments

Commitmentsforfuturecostsarecreatedinthepurchasingfunctionofmaterials

management.

• Apurchaserequisitionisaninternalprocurementrequirement(fromthe

requestor to the buyer). A purchase requisition represents a provisional

commitment, which can be changed at any time. To represent the

commitmentinManagementAccounting, youmustassignaManagement

Accountingobject toapurchaserequisition item.

• Apurchaseorderisacontractualagreementtopurchasegoodsorservices

fromavendoraccordingtoagreedconditions. Apurchaseorderisafirm

commitmentbecauseitisbasedonacontractualagreement. Ifapurchase

itemistobeenteredunderacostelement, youmustenteraManagement

Accountingobject. TheitemisthenrepresentedinManagementAccounting.

Whenyoucreateapurchaseorder withreferencetoapurchaserequisition, the

commitmentisreclassifiedinManagementAccounting.

Youreducethecommitmentbypostingagoodsreceiptagainstapurchaseorder.

Actual costs are posted to the Management Accounting object. This process

continuesuntilthepurchaseorderisclosedandthecommitmentisreducedtozero.

YoumustactivatecommitmentmanagementinManagementAccountingforeach

controlling area.

194

第 213 页 / 共 455 页

AC040 Lesson: Postings from Other Applications

Hint: Whenpostingtheinvoicereceipttothepurchaseorderwithitems

assignedtodifferentcostcenters/profitcenters/businessareas,youmay

see a document split in the FI document. For more information, refer

to the first lesson of thelast unit of this handbook, where some of the

featuresofGeneralLedgerAccounting(new)arehighlighted.

Menu Paths for Posting to Management Accounting

Action Menu path

EnteraG/Laccountposting Accounting → Financial Accounting →

General Ledger → Posting → Enter G/L

Account Document

Run Actual/Plan/Variance Accounting → Controlling → Cost Center

report Accounting → Information System →

Reports for Cost Center Accounting →

Plan/Actual Comparisons→CostCenters:

Actual/Plan/Variance

Enter agoodsissue Logistics → Materials Management →

InventoryManagement→GoodsMovement

→ Goods Issue

Createapurchaseorder Logistics → Materials Management →

Purchasing→PurchaseOrder→Create→

Vendor/SupplyingPlantKnown

Runreportforkeyfigures Accounting → Controlling → Cost Center

Accounting→InformationSystem→Reports

forCostCenterAccounting→ Plan/Actual

Comparisons→AdditionalKeyFigures→

CostCenters: Actual/Plan/Commitments

195

Action	Menu path
EnteraG/Laccountposting	Accounting → Financial Accounting → General Ledger → Posting → Enter G/L Account Document
Run Actual/Plan/Variance report	Accounting → Controlling → Cost Center Accounting → Information System → Reports for Cost Center Accounting → Plan/Actual Comparisons→CostCenters: Actual/Plan/Variance
Enter agoodsissue	Logistics → Materials Management → InventoryManagement→GoodsMovement → Goods Issue
Createapurchaseorder	Logistics → Materials Management → Purchasing→PurchaseOrder→Create→ Vendor/SupplyingPlantKnown
Runreportforkeyfigures	Accounting → Controlling → Cost Center Accounting→InformationSystem→Reports forCostCenterAccounting→ Plan/Actual Comparisons→AdditionalKeyFigures→ CostCenters: Actual/Plan/Commitments

第 214 页 / 共 455 页

Unit6: IntegrationAspectsoftheAccountingLogic AC040

196

第 215 页 / 共 455 页

AC040 Lesson: Postings from Other Applications

Exercise 9: Postings from Other

Applications

Exercise Objectives

After completingthisexercise, youwillbeableto:

• DescribetheaccountassignmentlogicandthepostingconceptintheSAP

ERP system

Business Example

When business transactions are recorded in an application component such as

FinancialAccountingormaterialsmanagement,yourcompanywantstobesure

thatthecorrespondingcost dataisalsotransferredtoManagementAccounting

withoutanyextradatatransfer or reconciliationruns.

YouenterbusinesstransactionsinFinancialAccountingandmaterialsmanagement

to see how the system uses the corresponding account assignment logic to

automatically transfer the information to Management Accounting. You also

createapurchaseorderinmaterialsmanagementtotestcommitmentmanagement

in Management Accounting. You process Management Accounting reports to

displaythesebusinesstransactionsanddrilldowntoaccessthesourcedocuments.

Task 1:

Inthegeneralledger(FinancialAccounting),postanexpensethatisrelevanttoa

costcenteranddeterminewhichcostsaretransferredtoManagementAccounting.

1. Create a G/L account posting, with today's date, for the purchase of raw

materialsfortheGermancompanycode1000incurrencyEUR.Enteradebit

amountof2500forG/Laccount403000. Specifythattheoffsettingcreditis

tobemadetoG/Laccount113100. Whaterrormessageisdisplayed?

Hint: In the G/L account master records, some of the expense

accountsareconfiguredtoindicatethattaxescanbeassociatedwith

these accounts, but this setting is not mandatory. A tax warning

message is thus issued by the system before the error message

mentionedhere. Thisistoensurethatyoudonotforgettoenteratax

codeifappropriate. Forthepurposeoftheseexercises,allexpenses

aretreatedasnon-taxable. Youcan,therefore,ignorethewarning

messageorentertaxcodeV0(inputtax0%)forthisexercise.

Continued on next page

197

第 216 页 / 共 455 页

Unit6: IntegrationAspectsoftheAccountingLogic AC040

2. ChargetherawmaterialscoststoyourservicecostcenterSERV-##. Post

the document.

Note: TofindtheCostCenterfield,scrolltotherightinthedebit

row.

3. Run theCost Centers: Actual/Plan/Variance reportfor thecurrentperiod

andplanversion0. ExecutethereportforservicecostcenterSERV-##.

4. Drilldowntotheoriginaldocumentforlineitem2500.

Task 2:

Entertheconsumptionofamaterialbyacostcenterininventorymanagement.

CheckwhichcostsaretransferredtoManagementAccounting.

1. Enteragoodsissueforyourservicecostcenter,SERV-##. Usemovement

type201andremove20piecesof materialR-T2##fromstoragelocation

0001 in the Hamburg plant (1000).

2. Run theCost Centers: Actual/Plan/Variance reportfor thecurrentperiod

andplanversion0. ExecutethereportfortheservicecostcenterSERV-##.

3. Drilldowntotheoriginaldocumentforthelineitem.

Task 3:

Create a purchase order for a cost center and check the resulting commitment

in Management Accounting.

1. Create a purchase order for vendor 1000, purchasing organization 1000,

purchasing group001, and companycode 1000.

Specify that the purchase order has two items, each is to be charged to a

differentcostcenter (accountassignmentcategoryK).Order10piecesof

materialR-T2##atapriceof55foryourservicecostcenter,SERV-##.

Specify today as the delivery date and ignore any delivery date warning

messages.

Order 20 pieces of material R-T1## at a price of 13 for your production

cost center, PROD-##.

Specify today as the delivery date and ignore any delivery date warning

messages.

2. Run theCost Centers: Actual/Plan/Commitment report for thecurrent

periodandplanversion0. RunthereportforservicecostcenterSERV-##.

3. Drilldowntothesourcedocumentforthelineitemofthecommitment.

Continued on next page

198

第 217 页 / 共 455 页

AC040 Lesson: Postings from Other Applications

Task 4:

Createagoodsreceiptwithreferencetoyourpurchaseorder.

1. Use transactionMIGO, goodsreceipt for purchaseorder (MIGO). If you

donotknowthepurchaseordernumber, searchforitbymaterialnumber.

Post the goods receipt.

2. RuntheCost Centers: Actual/Plan/Commitment report for thecurrent

period and plan version 0. Run the report for the service cost center,

SERV-##.

3. Drilldowntotheoriginaldocumentandtheaccountingdocuments.

Task 5:

Create an invoice receipt of your vendor.

1. Usethedocumententryofthelogisticinvoiceverification,MIRO,toenter

the invoice.

The Transaction must be invoice, Enter the current date as invoice date,

select tax codeVN and select tax calculation. Enter your purchaseorder

numberandpressENTER.Selectbookingok,selectbothitems,andenterthe

appropriateamountintheAmountfieldinordertogetabalanceddocument.

2. Lookupthecreatedaccountingdocument. UseLayout/AC990toshowthe

EntryView and the General Ledger View.

Note: If layout /AC990 isnot available, define your own layout

as follows:

1. Selectthestandardlayout,0SAP,andchooseChangeLayout.

2. AddthefieldsProfitCenterandCostCenterfromtheColumn

Set.

3. ChooseSORTORDER,removecompanycode,andaddProfit

Center. ChooseAscending Order.

4. Savethelayoutasauser-specificlayoutwithnameGroup-##.

5. PutthecursorontheAmountcolumnandchooseTotal.

6. Put the cursor on the Profit Center column and choose

Subtotals.

7. Saveyourlayoutagain. Overwriteyourexistinguser-specific

layout.

199

第 218 页 / 共 455 页

Unit6: IntegrationAspectsoftheAccountingLogic AC040

Solution 9: Postings from Other

Applications

Task 1:

Inthegeneralledger(FinancialAccounting),postanexpensethatisrelevanttoa

costcenteranddeterminewhichcostsaretransferredtoManagementAccounting.

1. Create a G/L account posting, with today's date, for the purchase of raw

materialsfortheGermancompanycode1000incurrencyEUR.Enteradebit

amountof2500forG/Laccount403000. Specifythattheoffsettingcreditis

tobemadetoG/Laccount113100. Whaterrormessageisdisplayed?

Hint: In the G/L account master records, some of the expense

accountsareconfiguredtoindicatethattaxescanbeassociatedwith

these accounts, but this setting is not mandatory. A tax warning

message is thus issued by the system before the error message

mentionedhere. Thisistoensurethatyoudonotforgettoenteratax

codeifappropriate. Forthepurposeoftheseexercises,allexpenses

aretreatedasnon-taxable. Youcan,therefore,ignorethewarning

messageorentertaxcodeV0(inputtax0%)forthisexercise.

a) ChooseAccounting →FinancialAccounting→GeneralLedger →

Posting →EnterG/L Account Document.

b) IntheDocument Datefield, entertoday'sdate.

IfthesystemdisplaystheEnterCompanyCodedialogbox,enter1000

in the appropriate field.

c) Enter the following data.

Field Value or Action

Currency EUR

G/LAccount(firstrow) 403000

D/C Debit

Tax Code V0

AmountinDocumentCurrency 2500

G/LAccount(secondrow) 113100

D/C Credit

AmountinDocumentCurrency 2500

Continued on next page

200

Field	Value or Action
Currency	EUR
G/LAccount(firstrow)	403000
D/C	Debit
Tax Code	V0
AmountinDocumentCurrency	2500
G/LAccount(secondrow)	113100
D/C	Credit
AmountinDocumentCurrency	2500

第 219 页 / 共 455 页

AC040 Lesson: Postings from Other Applications

d) Choose Enter.

e) ChooseEnteragaintoclearthetaxwarningmessage.

Thesystemdisplaystheerrormessage,“Account403000requiresan

assignment to a controlling object.”

2. ChargetherawmaterialscoststoyourservicecostcenterSERV-##. Post

the document.

Note: TofindtheCostCenterfield,scrolltotherightinthedebit

row.

a) IntheCostCenterfieldforthedebitentry,enterSERV-##.

b) Choose Enter.

ChooseSave. Makeanoteof thedocumentnumber assignedbythe

system on your data sheet.

3. RuntheCostCenters: Actual/Plan/Variancereport for thecurrentperiod

andplanversion0. ExecutethereportforservicecostcenterSERV-##.

a) Choose Accounting → Controlling → Cost Center Accounting →

Information System → Reports for Cost Center Accounting →

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

b) Enter the following data.

Field Value or Action

Controlling Area 1000

Fiscal Year current fiscal year

From Period current period

To Period current period

Plan Version 0

Or Value(s) SERV-##

c) Choose Execute.

4. Drilldowntotheoriginaldocumentforlineitem2500.

a) Double-clickthereportlineforcostelement403000.

b) Double-clicktheCostCenters: ActualLineItemsreport.

c) Selectthelineitemwiththevalueof2500andchooseEnvironment→

Accounting Documents.

Thesystemdisplaystheaccountingdocumentsthatwerecreated.

Continued on next page

201

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

第 220 页 / 共 455 页

Unit6: IntegrationAspectsoftheAccountingLogic AC040

Task 2:

Entertheconsumptionofamaterialbyacostcenterininventorymanagement.

CheckwhichcostsaretransferredtoManagementAccounting.

1. Enteragoodsissueforyourservicecostcenter,SERV-##. Usemovement

type201andremove20piecesof materialR-T2##fromstoragelocation

0001 in the Hamburg plant (1000).

a) ChooseLogistics→MaterialsManagement→InventoryManagement

→GoodsMovement→GoodsIssue. Choosethesecondoccurrenceof

Goods Issue (MB1A, not MIGO).

b) Enter the following data.

Field Value or Action

Movement Type 201

Plant 1000

Storage Location 0001

c) Choose Enter.

d) Enter the following data.

Field Value or Action

Cost Center SERV-##

Material R-T2##

Quantity 20

e) Choose Post.

Continued on next page

202

Field	Value or Action
Movement Type	201
Plant	1000
Storage Location	0001

Field	Value or Action
Cost Center	SERV-##
Material	R-T2##
Quantity	20

第 221 页 / 共 455 页

AC040 Lesson: Postings from Other Applications

2. RuntheCostCenters: Actual/Plan/Variancereport for thecurrentperiod

andplanversion0. ExecutethereportfortheservicecostcenterSERV-##.

a) Choose Accounting → Controlling → Cost Center Accounting →

Information System → Reports for Cost Center Accounting →

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

b) Enter the following data.

Field Value or Action

Controlling Area 1000

Fiscal Year current fiscal year

From Period current period

To Period current period

Plan Version 0

Or Value(s) SERV-##

c) Choose Execute.

3. Drilldowntotheoriginaldocumentforthelineitem.

a) Double-clickthereportlineforcostelement400000

b) Double-clicktheCostCenters: ActualLineItemsreport.

c) Select the line item with a quantity of 20. Choose Environment →

AccountingDocumentstoseealltheaccountingdocumentsthatwere

created.

Task 3:

Create a purchase order for a cost center and check the resulting commitment

in Management Accounting.

1. Create a purchase order for vendor 1000, purchasing organization 1000,

purchasing group001, and companycode 1000.

Specify that the purchase order has two items, each isto be charged to a

differentcost center (accountassignmentcategoryK). Order10piecesof

materialR-T2##atapriceof55foryourservicecostcenter,SERV-##.

Specify today as the delivery date and ignore any delivery date warning

messages.

Order 20 pieces of materialR-T1## at a price of 13 for your production

cost center, PROD-##.

Continued on next page

203

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

第 222 页 / 共 455 页

Unit6: IntegrationAspectsoftheAccountingLogic AC040

Specify today as the delivery date and ignore any delivery date warning

messages.

a) Choose Logistics → Materials Management → Purchasing →

PurchaseOrder→Create→Vendor/SupplyingPlantKnown.

b) Totherightoftheshoppingbasketsymbol,chooseStandardPO.

c) In the Vendor field, enter 1000.

d) ChooseHeader(ifnotalreadyexpanded). ChoosetheOrganizational

Data tab (if not already selected).

e) Enter the following data.

Field Value or Action

PurchasingOrganization 1000forIDESGermany

Purchasing Group 001 for Dietl, B.

Company Code 1000 (IDES AG)

f) ChooseItemOverview (ifnotalreadyexpanded).

g) Enter the followingdata for thefirst item.

Field Value or Action

AccountAssignmentCategory K in column A

Material R-T2##

PurchaseOrderQuantity 10

Delivery Date today

Plant 1000

Net Price 55 per item

h) Choose Enter.

Ifawarningisdisplayedforthevendor,chooseEnteragaintoremove

the warning.

i) IntheCostCenterfield,enterSERV-##. ChooseEnter.

j) Enterthefollowingdatafor theseconditem.

Field Value or Action

AccountAssignmentCategory K in column A

Material R-T1##

Continued on next page

204

Field	Value or Action
PurchasingOrganization	1000forIDESGermany
Purchasing Group	001 for Dietl, B.
Company Code	1000 (IDES AG)

Field	Value or Action
AccountAssignmentCategory	K in column A
Material	R-T2##
PurchaseOrderQuantity	10
Delivery Date	today
Plant	1000
Net Price	55 per item

Field	Value or Action
AccountAssignmentCategory	K in column A
Material	R-T1##

第 223 页 / 共 455 页

AC040 Lesson: Postings from Other Applications

Field Value or Action

PurchaseOrderQuantity 20

Delivery Date today

Plant 1000

Net Price 13 per item

k) Choose Enter.

Ifawarningisdisplayedforthevendor,chooseEnteragaintoremove

the warning.

l) IntheCostCenterfield,enterPROD-##. ChooseSave.

Note your purchase order number.

2. RuntheCost Centers: Actual/Plan/Commitment report for thecurrent

periodandplanversion0. RunthereportforservicecostcenterSERV-##.

a) Choose Accounting → Controlling → Cost Center Accounting →

Information System → Reports for Cost Center Accounting →

Plan/ActualComparisons→AdditionalKeyFigures→CostCenters:

Actual/Plan/Commitments.

b) Enter the following data.

Field Value or Action

Controlling Area 1000

Fiscal Year current fiscal year

From Period current period

To Period current period

Plan Version 0

Or Value(s) SERV-##

c) Choose Execute.

3. Drilldowntothesourcedocumentforthelineitemofthecommitment.

a) Double-clickthereportlineforcostelement400000

b) Double-clicktheCostCenters: CommitmentLineItemsreport.

c) Double-click the line item.

Thesystemdisplaysthelineitem. Lookupthesourcedocument by

choosingEnvironment→SourceDocument.

Continued on next page

205

Field	Value or Action
PurchaseOrderQuantity	20
Delivery Date	today
Plant	1000
Net Price	13 per item

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