AC040_EN_Col92_FV_Part_A4 (第7页) | ERP软件技术分享

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Unit6: IntegrationAspectsoftheAccountingLogic AC040

Task 4:

Createagoodsreceiptwithreferencetoyourpurchaseorder.

1. Use transaction MIGO, goods receipt for purchaseorder (MIGO). If you

donotknowthepurchaseordernumber,searchforitbymaterialnumber.

Post the goods receipt.

a) ChooseLogistics→MaterialsManagement→InventoryManagement

→Goodsmovement→Goodsreceipt→Forpurchaseorder→Goods

receiptforpurchaseorder(orenterMIGOinthecommandline).

b) VerifythatthefirstfieldisGoodsreceiptandthesecondisPurchase

order. Enteryourpurchaseordernumberinthethirdfield.

Note: If you do not know the number, click in the field,

right-click, chooseSearchforPO,andenterR-T1##asthe

materialnumber(insteadofright-clicking,youcanusetheicon

withthebinocularstofindyourPOnumber)

Makesurethatbothitems(formaterialR-T1##andR-T2##)showup.

c) SelectOKforbothitemsandpostthedocument.

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

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

SERV-##.

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.

Continued on next page

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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-##

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AC040 Lesson: Postings from Other Applications

3. Drilldowntotheoriginaldocumentandtheaccountingdocuments.

a) Double-clickthereportlineforcostelement400000.

b) Double-click the Cost Centers: Actual Line Items report.

Double-clickthelineitem. Selectthelineitemwiththevalueofabout

550andchooseEnvironment→AccountingDocuments.

The system displays the accounting documents that were created

based on the goodsreceipt. Look up the original document and the

accounting documents.

Task 5:

Create an invoice receipt of your vendor.

1. Usethedocumententryofthelogisticinvoiceverification,MIRO,toenter

the invoice.

Continued on next page

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Unit6: IntegrationAspectsoftheAccountingLogic AC040

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

selecttax code VN and select tax calculation. Enter your purchaseorder

numberandpressENTER.Selectbookingok,selectbothitems,andenterthe

appropriateamountintheAmountfieldinordertogetabalanceddocument.

a) Choose Logistic → Materials Management → Logistics Invoice

Verification→ Document Entry→ Enter Invoice or use transaction

MIRO.

b) SelectforthefieldTransactiontheentryInvoice.

c) Enter the following data.

Field Value or Action

Invoice date current date

tax code VN

calculate tax mark

purchaseordernumber your purchase order

number

PressENTER.. Themostimportantdataofyourpurchaseordershow

up. Thetaxamountiscalculatedautomatically.

For both items, select thebookingokfield.

Mark both items.

d) NowentertheappropriateamountintheAmountfieldtogetabalanced

document.

Press ENTER. The document must show an amount of zero in the

Balancefield. MakesurethatthetaxcodeisstillVN.

Post the invoice.

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Field	Value or Action
Invoice date	current date
tax code	VN
calculate tax	mark
purchaseordernumber	your purchase order number

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AC040 Lesson: Postings from Other Applications

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.

a) Choose Logistics Invoice Verification → Further Processing →

Display Invoice Document.

Yourdocumentnumbershowsup. PressENTER.

b) ChooseFollow-OnDocuments... anddouble-clickontheaccounting

documentnumber. YouseetheEntryViewofyourFIdocument.

Chooselayout/AC990. Youseetheusedcostcentersandprofitcenters.

c) Choose GeneralLedgerView. Thesystemshowsthatthedocument

wassplitinordertohaveabalanceddocumentforeachprofitcenter.

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Unit6: IntegrationAspectsoftheAccountingLogic AC040

Lesson Summary

You should now be able to:

• Describe the posting logic

• ListthetypicalfeedersystemsthatpostdatatoManagementAccounting

• Explain the concept of commitment management within Management

Accounting

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AC040 Lesson: Statistical and Real Postings

Lesson: Statistical and Real Postings

Lesson Overview

This lesson introduces statistical postings to account assignment objects in

ManagementAccounting. Statisticaldatadoesnotaffectcosts. Statisticalcosts

areusedforreportingandsettingupoverheadkeysandarenotallocatedfurther.

Lesson Objectives

After completingthislesson, youwillbeable to:

• List real and statistical controlling objects

Business Example

In most cases, costs are posted directly to the cost objects that cause them. In

certaincases,however,itisadvisabletopostthecoststotwoobjectsatthesame

time. Forexample,amarketingmanagermightwanttopostcostsfromdifferent

marketingcampaignstotwodifferentobjects. Thisallowsthecampaigncoststo

bemanagedbythemarketingcostcenter,butalsoallowsthemtobemonitored

separately.

Youknowthatinternalorderscanbeusedtopostcoststodifferentcostobjects.

Thecostsarethenalwaystransferredtothemarketingcostcenter. Therefore,you

want topost thecoststothecampaigninternalorder andto the marketing cost

centeratthesametimetoavoidhavingtomakeatransferpostinglater.

Posting to Statistical and Real Orders

Statisticalordersaretypicallyusedtoevaluatecoststhat cannotbeitemized in

detail in Cost Center Accounting. Unlike real internal orders, you can neither

settlestatistical ordersnor apply overheadtothem.

Intheexampleinthefigure,theFinancialAccountingdocumentassignsthecost

postingtobothacostcenterandastatisticalinternalorder. Thecostswillappear

undertheoriginalcostelementbothonthecostcenter(realcosts)andontheorder

(statistical, for information purposes only).

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Unit6: IntegrationAspectsoftheAccountingLogic AC040

Figure 98: Posting to a Statistical Order

Example: Statistical orderscanbecreatedforindividual trucksmonitoredina

vehiclepoolcostcenter. Costpostingscanbeassignedtoboththerelevantorder

and the cost center. The real cost postings are accumulated on the cost center

for the entire vehicle pool, whereas the individual orders retain the detail cost

information for each vehicle.

Figure 99: Posting to a Real Order

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AC040 Lesson: Statistical and Real Postings

In the example shown in the above figure, the internal order is entered in the

FinancialAccountingdocumentastheaccountassignmentobject. Theinternal

orderisarealobject,whichmeansthatthecostpostingisarealposting.

If the Financial Accounting document were to also specify a cost center asan

accountassignmentobject,thecostcenterwouldbeupdatedstatistically. When

botharealinternalorderandacostcenterarespecifiedinthesourcedocument

line item, the real posting is directed to the order and statistical postings are

recorded for the cost center and profit center.

Figure 100: Posting to a Profitability Segment

IntheexampleshownintheabovefigurearevenuepostingismadetoFinancial

Accounting. If there is a primary cost element of type 11 (revenues) that

corresponds to the revenue account, the revenue is posted to the appropriate

profitability segment in Profitability Analysis.

Real revenue can be posted to a profitability segment, sales order, customer

project,orrevenueorder. Aswithcostpostings,revenuepostingstoprofitcenters

are statistical.

Additionally,revenuescanbeenteredstatisticallyincostcenters.

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Unit6: IntegrationAspectsoftheAccountingLogic AC040

Menu Paths for Statistical and Real Postings

Action Menu path

Createastatisticalorder Accounting → Controlling → Internal

Orders→MasterData→OrderManager

Enter a G/L account expense Accounting → Financial Accounting →

posting GeneralLedger→DocumentEntry→Enter

G/L Account Document

Run the Orders: Ac- Internal Orders → Information System

tual/Plan/Variancereport → Reports for Internal Orders

→ Plan/Actual Comparisons →

Orders:Actual/Plan/Variance

Run Cost Centers: Accounting → Controlling → Cost Center

Actual/Plan/Variancereport Accounting → Information System →

Reports for Cost Center Accounting →

Plan/Actual Comparisons→CostCenters:

Actual/Plan/Variance

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Action	Menu path
Createastatisticalorder	Accounting → Controlling → Internal Orders→MasterData→OrderManager
Enter a G/L account expense posting	Accounting → Financial Accounting → GeneralLedger→DocumentEntry→Enter G/L Account Document
Run the Orders: Ac- tual/Plan/Variancereport	Internal Orders → Information System → Reports for Internal Orders → Plan/Actual Comparisons → Orders:Actual/Plan/Variance
Run Cost Centers: Actual/Plan/Variancereport	Accounting → Controlling → Cost Center Accounting → Information System → Reports for Cost Center Accounting → Plan/Actual Comparisons→CostCenters: Actual/Plan/Variance

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AC040 Lesson: Statistical and Real Postings

Exercise 10: Statistical and Real Postings

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Compareastatistical postingwith areal posting

Business Example

Your enterprise would like to use an overhead cost order to represent plant

maintenanceand operating costsfor atruckthat isassignedto acost center. It

shouldnot,however,benecessarytoviewthecostsatcostcenterlevelatthesame

timeastheyareincurred. Youneedtocreateastatisticalorderforthispurpose.

Because thecosts on the order areonly statistical, they can beanalyzed at the

detailedorderlevelbutcannotbeallocatedtothecostcenter. However,because

theactualcostsarepostedsimultaneouslytothecostcenter,youcanalsocarry

out your analysis at this level.

Task 1:

Create a statistical order.

1. CreateastatisticalorderforatruckusedbytheservicecostcenterSERV-##.

Create the overhead cost order with order type 1000. Name the order

TRUCK-##andaddTruck##tothedefaultdescription. Assigntheorderto

businessarea 9900 and profit center1400.

Selecttheindicatorforthestatisticalorderandsaveyourorder.

Task 2:

Enter a G/L account expense posting and assign it to your statistical order to

determine the information that is required to fully execute this transaction.

Analyze the resultsin Management Accounting.

1. CreateaG/Laccountposting,withtodayasthedate,foryourtruck'svehicle

costs. UsetheGermancompanycode(1000)andthecurrencyEUR.

Enteradebitamountof2000forG/Laccount475000foryourtruckorder

TRUCK-##. SpecifythattheoffsettingcreditistobemadetoG/Laccount

113100. What error message is displayed?

2. Chargethe real vehicle costs to your servicecost center, SERV-##. Post

the document.

3. RuntheCostCenters: Actual/Plan/Variancereportforthecurrentperiod

andplanversion0. ExecutethereportfortheservicecostcenterSERV-##.

Checkwhetherthecostpostingforcostelement475000isshown.

Continued on next page

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Unit6: IntegrationAspectsoftheAccountingLogic AC040

4. RuntheOrders: Actual/Plan/Variancereport for thecurrent periodand

plan version 0.

Executethereportforyourtruckorder,TRUCK-##. Checkwhetherthecost

posting for cost element 475000 isshown.

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AC040 Lesson: Statistical and Real Postings

Solution 10: Statistical and Real Postings

Task 1:

Create a statistical order.

1. CreateastatisticalorderforatruckusedbytheservicecostcenterSERV-##.

Create the overhead cost order with order type 1000. Name the order

TRUCK-##andaddTruck##tothedefaultdescription. Assigntheorderto

businessarea 9900 and profit center1400.

Selecttheindicatorforthestatisticalorderandsaveyourorder.

a) ChooseAccounting→Controlling→InternalOrders→MasterData

→ Order Manager.

b) Choose Create.

c) Enter the following data.

Field Value or Action

Order Type 1000

Order TRUCK-##

Short Text Truck-##

Business Area 9900

Profit Center 1400

d) ChooseControlData. SelectStatisticalOrder(thisfieldmayalready

be selected).

e) Choose Save.

Task 2:

Enter a G/L account expense posting and assign it to your statistical order to

determine the information that is required to fully execute this transaction.

Analyze the resultsin Management Accounting.

1. CreateaG/Laccountposting,withtodayasthedate,foryourtruck'svehicle

costs. UsetheGermancompanycode(1000)andthecurrencyEUR.

Continued on next page

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Field	Value or Action
Order Type	1000
Order	TRUCK-##
Short Text	Truck-##
Business Area	9900
Profit Center	1400

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Unit6: IntegrationAspectsoftheAccountingLogic AC040

Enteradebitamountof2000forG/Laccount475000foryourtruckorder

TRUCK-##. SpecifythattheoffsettingcreditistobemadetoG/Laccount

113100. What error messageis displayed?

a) ChooseAccounting →FinancialAccounting→GeneralLedger →

Posting →EnterG/L Account Document.

b) IntheDocument Datefield, entertoday'sdate.

Note: IfthesystemdisplaystheEnterCompanyCodedialog

box, enter1000intheCompanyCodefield.

c) Enter the following data.

Field Value or Action

Currency EUR

G/L Account 475000 in first row

D/C Debit

AmountinDocumentCurrency 2000

Tax Code V0

Order TRUCK-##

G/L Account 113100inthesecondrow

D/C Credit

AmountinDocumentCurrency 2000

d) Choose Enter.

Thesystemdisplaystheerrormessage,“Account475000requiresan

assignment to a controlling object.”

2. Charge the real vehicle costs to your service cost center, SERV-##. Post

the document.

a) IntheCostCenterfield,enterSERV-##. ChooseEnter.

Themessagedisappearsandthedocumentisnowcomplete.

b) Choose Post.

Continued on next page

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Field	Value or Action
Currency	EUR
G/L Account	475000 in first row
D/C	Debit
AmountinDocumentCurrency	2000
Tax Code	V0
Order	TRUCK-##
G/L Account	113100inthesecondrow
D/C	Credit
AmountinDocumentCurrency	2000

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AC040 Lesson: Statistical and Real Postings

3. RuntheCostCenters: Actual/Plan/Variancereportforthecurrentperiod

andplanversion0. ExecutethereportfortheservicecostcenterSERV-##.

Checkwhetherthecostpostingforcostelement475000isshown.

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. RuntheOrders: Actual/Plan/Variancereport for thecurrent periodand

plan version 0.

Executethereportforyourtruckorder,TRUCK-##. Checkwhetherthecost

posting for cost element475000 isshown.

a) ChooseInternalOrders→InformationSystem→ReportsforInternal

Orders→Plan/ActualComparisons→Orders: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) TRUCK-##

c) Choose Execute.

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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-##

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)	TRUCK-##

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Unit6: IntegrationAspectsoftheAccountingLogic AC040

Lesson Summary

You should now be able to:

• List real and statistical controlling objects

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AC040 Unit Summary

Unit Summary

You should now be able to:

• Describe the posting logic

• ListthetypicalfeedersystemsthatpostdatatoManagementAccounting

• Explain the concept of commitment management within Management

Accounting

• List real and statistical controlling objects

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Unit6: IntegrationAspectsoftheAccountingLogic AC040

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Unit 7

Daily Postings in Management

Accounting

Unit Overview

ThisunitintroducesactualpostingsinOverheadManagementAccounting. Italso

discusses postings in a make-to-stock manufacturing environment, the sale of

goodsfromstock,andtheprocessforprovidingmake-to-orderservices.

Unit Objectives

After completing thisunit, you will beableto:

• PostManagementAccountingrepostingdocuments

• Explainthepurposeof adirect activityallocation

• Post a direct activity allocation

• Explain thepurpose of entering timesheets

• Describethestepsfor processing time sheets

• Set up a budget for an internal order

• Postdocumentstoaninternalordertodemonstratetheeffectsofavailability

control

• DescribehowExecutionServicesisusedtopostdocuments

• Create a production order

• Postthedocumentsnecessaryforenteringtheconsumptionofmaterialand

activities

• Postthedocumentsnecessaryforenteringallotherproductioncosts

• Createa salesorder for manufactured goods

• Postthedocumentsnecessaryforenteringthegoodsissue

• Use the billing function to post revenue for manufactured goods to

Profitability Analysis

• Create a sales order for a service

• Postthedocumentsnecessarytoenteraninternalactivityallocation

• Use thebilling function in sales order management to post revenue for a

service to Profitability Analysis

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Unit7: DailyPostingsinManagementAccounting AC040

Unit Contents

Lesson: Actual Postings in Overhead Management Accounting.........225

Exercise 11: Postings in Overhead Management......................233

Lesson: Postings for Make-to-Stock Production............................249

Exercise 12: Postings in a Make-to-Stock Environment ..............261

Lesson: Posting Sales of Make-to-Stock Goods ...........................276

Exercise 13: Processing Sales of Make-to-Stock Goods.............283

Lesson: Postings for Processing Make-to-Order Services................291

Exercise 14: Postings for a Make-to-Order Service ...................295

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AC040 Lesson: Actual Postings in OverheadManagement Accounting

Lesson: Actual Postings in Overhead Management

Accounting

Lesson Overview

ThislessonlooksatafewtypicalpostingtransactionsinManagementAccounting,

such as direct activity allocations, cross-application time sheets, and budget

management with internal orders.

Lesson Objectives

After completingthislesson, youwillbeable to:

• PostManagementAccountingrepostingdocuments

• Explainthepurposeof adirect activityallocation

• Post a direct activity allocation

• Explain thepurpose of entering timesheets

• Describethestepsfor processing time sheets

• Set up a budget for an internal order

• Postdocumentstoaninternalordertodemonstratetheeffectsofavailability

control

• DescribehowExecutionServicesisusedtopostdocuments

Business Example

Numerous financial transactionsare carried out during the course of a period.

Sometimes an expenseisposted tothe wrong Management Accountingobject

(costcenter,internalorder,andsoon). Asamemberoftheprojectteam,youneed

toexplain howthispostingerrorcan becorrected.

Inaddition,youwanttoexplainhowtoallocatecostsforservicesperformedfor

anothercostcenterandthedifferentmethodsthatareavailable. Youalsowantto

monitor expensesfor projectworkbyallocatinganestimatefortheanticipated

costs in the budget.

Correcting Posting Errors

Onewaytocorrectpostingerrorsistoreversetheoriginaldocumentandposta

correcteddocumentintheoriginalapplication. Anotherwayistocorrectthedata

recordsinManagement Accounting. Youcancorrectdatarecordsbyreposting

costsmanuallyorrepostinglineitems. Thesecorrectionmethodsarerestricted

toManagement Accounting. You canusethesecorrectionmethods only if the

correctionisnotrelevantintheoriginalapplication(forexample,iftheoriginal

expenseaccountiscorrect, butthecost objectisnot).

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Unit7: DailyPostingsinManagementAccounting AC040

Figure 101: Reposting Line Items

You can repost primary costs from one controlling object to another, using

transaction-basedreposting. Theoriginalcostelementisretained. Thisfunction

enablesyoutocorrectpostingerrors. Preferably,postingerrorsshouldbecorrected

intheapplicationcomponentinwhichtheyoccurred,sothatexternalaccounting

(Financial Accounting) andinternal accounting(Management Accounting) are

always reconciled. If this is not possible, incorrect assignments to controlling

objects(costcentersorinternalorders)canbecorrectedusingtransaction-based

reposting in Management Accounting.

Therearetwo types of reposting: manual reposting of costs (or revenues) and

reposting of line items.

• Manualrepostingof costssimplytransferscostsfromoneManagement

Accounting object to another. Thistypeof reposting doesnot preserve a

directlinkbetweentheamounttransferredandthetransactionthatoriginally

postedthecoststoManagement Accounting.

• Whenyourepostlineitems, ontheotherhand, youspecifytheFinancial

Accountingdocumentnumber. Therepostingdocumentcontainsareference

totheoriginalFinancialAccountingdocument. Thismeansthatthelinkto

the original document from Financial Accounting is preserved after the

correctionpostingandthereceiveroftherepostingcanthusjumpdirectlyto

the Financial Accounting document.

Youcanspecifymorethanonereceiverwhenyourepostlineitems.

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AC040 Lesson: Actual Postings in OverheadManagement Accounting

Allocating Direct Activities

Duringday-to-dayoperations,acostcentermightperformaserviceforanother

ManagementAccountingobject. For example, aplant maintenancecostcenter

mayperformservicesforcostcentersforpreventivemaintenanceorforrepairs.

The costs for this service are based on thenumber of unitsof theactivity type

performed in preventive maintenance.

Figure 102: Direct Activity Allocation

Allocationdatamustbeenteredinthesystemusingeitheractivityallocationsor

cross-application time sheets.

For indirect activity allocation, enter and allocate the quantity of an activity

type provided by a cost center.

Fordirectactivityallocation,enterthecostcenterprovidingtheactivity(sender

cost center), the object receiving the activity (receiver), the type of activity

provided, and the activity quantity. Only a cost center can be the sender in an

activity allocation. The receiver, however, can be any controlling object, for

example, a cost center, order, or project.

Direct activity allocation credits the sender cost center and debits the receiver

cost center using a secondary cost element (cost element category 43). This

cost element is already stored in the activity type master record. The activity

allocationvalueisobtainedbymultiplyingtheprovidedquantitybytheplanned

price of the period.

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Unit7: DailyPostingsinManagementAccounting AC040

Whenpostingadirectactivityallocationfromacostcentertoacontrollingobject

assignedtoadifferentprofitcenter/businessarea,youmayseethatareal-time

reconciliationpostingwascarriedoutinFI.Intheaccountingdocumentyoucan

see the used reconciliation accounts.

Hint: Formoreinformationaboutreal-timereconciliationyoumayrefer

tothefirstlessonofthelastunitofthisvolume,wheresomeofthefeatures

oftheNewGeneralLedgerAccounting(newG/L)arehighlighted.

The Cross-Application Time Sheet (CATS) simplifies standardized,

cross-applicationtimeentry. Thetimesheetcombinesthefunctionsforrecording

workingtimesfromvariousapplicationsinonetransaction. UsingCATS,youcan

supplythefollowingcomponentswithinformationaboutworkingtimes:

• AttendanceandabsenceinSAPERPHumanCapitalManagement

• InternalactivityallocationinManagementAccounting

• Confirmationsfromplantmaintenance,programandprojectmanagement,

and Customer Service

Figure 103: CATS

Internalemployeesandexternalserviceproviderscanusethetimesheettoenter

theirworkingtimeinthesystem. Ononeeasy-to-usescreen,workingtimedata

can be entered centrally for all persons.

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AC040 Lesson: Actual Postings in OverheadManagement Accounting

Working time is always entered in hours or times, and is always related to an

individual. IntheSAPsystem, apersonnelnumberisassignedtoeachinternal

employeeorexternalserviceprovider. Youcanthencreatetheminimummaster

recordrequiredifyoudonotuseSAPERPHumanCapitalManagement.

Usersdisplay the time sheet via specific dataentry profiles. When you define

these profiles in Customizing, you can adjust the entry process to the level of

knowledgeandareaofactivityoftheuser. Youcanusethefieldselectionfunction

fortheentryprofilestorestrictthefieldsthataredisplayedontheentryscreen.

Managing Project Costs

Expenses for project work need to be monitored by allocating an estimate for

the anticipated costs in the budget. For example, a marketing campaign for a

new product is estimated at a certain amount and you want to make sure that

thisamountisnotexceeded. Byspecifyingabudgetfortheinternalorderofthe

campaignandimplementingavailabilitycontrol,youcanmonitorthesecostsand

prevent additional costs from being incurred.

Thesystemrecognizesthefollowingbudgettypesforinternalorders:

• Originalbudgetisthebudgetoriginallyallocated.

• Budgetupdatesincludesupplementsandreturnsforcaseswhereunforeseen

eventsmakeitnecessarytocorrecttheoriginalbudget.

• Currentbudgetistheoriginalbudgetplusallupdates.

Figure 104: Budget Management

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Unit7: DailyPostingsinManagementAccounting AC040

In addition to updating the budget, you can also make changes to the original

budget. Youcanlocktheoriginalbudgetusingstatusmanagement. Todothis,

create a user status that does not allow budgeting but does allow supplements

and returns.

Whenyouallocateorupdateabudget,thistransactionisdocumentedinanitem.

Youcandisplaythebudgetitemsfromthebudgetscreen. Tofacilitatethebudget

process,youcanenterexplanatorytextforthebudgetitems.

You must define a number range for your budget documents in Customizing.

The existing standard number range 04 is used to assign a number range to

order budgeting.

When you save the budget, the system checks whether the sum of the annual

values matches the total value of the order.

Figure 105: Availability Control

The budget profile controls availability control in addition to other budgeting

parameters. Inthebudgetprofile,youcanspecifywhenavailabilitycontrolisto

beactivated. Availabilitycontrolcanberunagainsttheannualvalueorthetotal

value of the budget.

Tolerancelimitscontrolhowthesystemreactstobudgetvariances. Ifthebudget

hasbeenconsumed(100%),asshownintheabovefigure,awarningisissuedand

ane-mail issenttothebudgetmanager. Ifthebudgetvarianceis10%(110%),

theSAPsystemissuesanerrormessageandthetransactionthatwouldresultina

variancecannotbeposted. Tolerancelimitsaredefinedseparatelyforeachbudget

profile. Youcansetdifferenttolerancelimitsfordifferentactions.

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AC040 Lesson: Actual Postings in OverheadManagement Accounting

IfyouselecttheactionWarningwithmail, youmustspecifyabudgetmanager

inCustomizing. Ifnobudgetmanagerisdefined,thesystemgeneratesanerror

message.

Youcanexcludeparticularcostelementsfromtheavailabilitycheck.

Execution Services

You can use Execution Servicesto record commitments and actual costs. The

systemautomaticallyproposestheresourcesandquantitiesthatyoupreviously

definedwithEasyCostPlanning,inaccordancewiththeselectedservice.

Figure106: ExecutionServicesBasedonEasyCostPlanning

Execution Servicessupportsthefollowingpostings:

• Internalactivityallocations(forinternal activities)

• Direct process allocations(for processes)

• Reservations (for material items)

• Goods issues (for material items)

• Purchase requisitions and purchase orders (for material items, external

activityitems, serviceitems, or variableitems)

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Unit7: DailyPostingsinManagementAccounting AC040

Menu Paths for Postings in Overhead Management

Action Menu path

Enter aG/L posting Accounting → Financial Accounting →

GeneralLedger→DocumentEntry→Enter

G/L Account Document

Run the Cost Centers: Accounting → Controlling → Cost Center

Actual/Plan/Variancereport Accounting → Information System →

Reports for Cost Center Accounting →

Plan/Actual Comparisons→CostCenters:

Actual/Plan/Variance

Createadirectactivityallocation Accounting → Controlling → Cost Center

Accounting → Actual Postings → Activity

Allocation → Enter

Enterworkingtimes Accounting → Controlling → Cost Center

Accounting→ActualPostings→TimeSheet

→CATSClassic→RecordWorkingTimes

Transfertimesheetdata Accounting → Controlling → Cost Center

Accounting→ActualPostings→TimeSheet

→ Transfer→ Accounting

Enteranoriginalbudget Accounting→Controlling→InternalOrders

→Budgeting→OriginalBudget→Change

Checkstatusoforder Accounting → Controlling → Internal

Orders→MasterData→OrderManager

Displaye-mailmessages Office→Workplace→Inbox

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Action	Menu path
Enter aG/L posting	Accounting → Financial Accounting → GeneralLedger→DocumentEntry→Enter G/L Account Document
Run the Cost Centers: Actual/Plan/Variancereport	Accounting → Controlling → Cost Center Accounting → Information System → Reports for Cost Center Accounting → Plan/Actual Comparisons→CostCenters: Actual/Plan/Variance
Createadirectactivityallocation	Accounting → Controlling → Cost Center Accounting → Actual Postings → Activity Allocation → Enter
Enterworkingtimes	Accounting → Controlling → Cost Center Accounting→ActualPostings→TimeSheet →CATSClassic→RecordWorkingTimes
Transfertimesheetdata	Accounting → Controlling → Cost Center Accounting→ActualPostings→TimeSheet → Transfer→ Accounting
Enteranoriginalbudget	Accounting→Controlling→InternalOrders →Budgeting→OriginalBudget→Change
Checkstatusoforder	Accounting → Controlling → Internal Orders→MasterData→OrderManager
Displaye-mailmessages	Office→Workplace→Inbox

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AC040 Lesson: Actual Postings in OverheadManagement Accounting

Exercise 11: Postings in Overhead

Management

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Use thereposting function to correct postingsto thewrong Management

AccountingobjectbyothercomponentssuchasFinancialAccounting

• Analyzethecombinedquantityandvalueflowofadirectactivityallocation

• Use the Cross-Application Time Sheet

• Checkthebudgetingandavailabilitycontrolforoverheadorders

Business Example

TheaccountantassignedthewrongpostingobjectduringapostinginFinancial

Accounting. You would like to correct this without reversing the posting in

Financial Accounting.

Task 1:

Enter a posting in Financial Accounting.

1. CreateaG/Laccountposting,withtodayasthedate,fortheconsumptionof

operatingsuppliesandconsumablesfortheGermancompanycode(1000)in

currencyEUR.Enteradebitamountof500forG/Laccount403000(input

tax code V0)andassigntheposting totheservicecostcenter, SERV-##.

SpecifythattheoffsettingcreditistobemadetoG/Laccount113100. Post

the document.

2. RuntheCostCenters: Actual/Plan/Variancereportforthecurrentperiod

andplanversion0. Executethereportfortheservicecostcenter(SERV-##)

tocheckwhetherornotthepostingforcostelement403000wascorrect.

3. Repost200oftheoperatingsuppliesandconsumablescostsfromtheservice

cost center, SERV-##, to your production costs center, PROD-##, with

reference to the Financial Accounting document. The cost element is

403000. Post your document.

4. RuntheCostCenters: Actual/Plan/Variancereportforthecurrentperiod

and plan version 0. Execute the report for service cost center SERV-##

andfor productioncost center PROD-##. Makesurethattheservicecost

center was credited with the amount 200 and the production cost center

was debited with this amount.

Continued on next page

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Unit7: DailyPostingsinManagementAccounting AC040

Task 2:

Process an activity allocation using the following information and see how it

affects your service cost center.

Note: Yourservicecostcenterspent50hoursinspectingtheassetsofyour

productioncostcenter. Thedetecteddamagetosomeassetswasrepaired

with90hoursofrepairactivity. Anactivityreport(paper document)is

nowpassedtotheinternalaccountingdepartment.

1. Create a direct activity allocation to allocate 50 hours of activity type

CHK-##and90hoursofactivitytypeREP-##fromcostcenterSERV-##

tocostcenterPROD-##. Usetheentryvariantscostcenter andlistentry.

Post your document.

2. RuntheCostCenters: Actual/Plan/Variancereportforthecurrentperiod

andplanversion0. Executethereportfortheservicecostcenter,SERV-##.

Check the quantity and cost flows from the service cost center to the

production cost center.

Note: Ifyouscrolltotheendofthereport,youcanseethequantities

of the activity type allocation.

3. Putthecursorontheitemoftheinternalactivityallocationcreditanddrill

downtotheactual lineitemreport. Calluptheaccountingdocument and

check with layout “/AC990”, if a real-time reconciliation posting in FI

took place.

Note: If layout /AC990 is not available, use your own layout,

Group-## .

Task 3:

Create an entry using the Cross-Application Time Sheet and transfer the

information to Management Accounting. Check the result on the service cost

center.

1. UsetheCross-ApplicationTimeSheet(CATS)withthedataentryprofile

CO2torecordtherepair activityREP-##, whichyouremployeewiththe

personnelnumber10##providedfortheproductioncostcenterPROD-##.

Note: If a messageappearstelling youthat you haveto assign a

plant, skip it by choosing Continue.

Use today as the key date. The sender cost center is SERV-## and the

employeehasprovidedarepairservicetodaythatlasted8hours.

Continued on next page

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AC040 Lesson: Actual Postings in OverheadManagement Accounting

Switch to the release view, select your entered row, and chooseRelease.

Save the time entry.

2. Update the time sheet data directly.

Note: Youcandothisbecauseyourenteredactivitydoesnotrequire

approvalaccordingtothesettingsintheentryprofile.

Foryourentrydate,transferthetimesheetdataaccordinglytoManagement

Accountingonly. Use10##,thepersonnelnumberofyouremployee,forthe

selection. MakeanoteoftheManagementAccountingdocumentnumber.

3. RuntheCostCenters: Actual/Plan/Variancereportforthecurrentperiod

andplanversion0. ExecutethereportfortheservicecostcenterSERV-##.

OpentheCostCenters: Actual LineItems reportfor theallocationcost

element615000anddrilldowntothesourcedocument.

Task 4:

Post entries against a budget.

1. Enteranoriginalbudgetforthecurrentfiscalyearforyourtradefairorder

(seethedatasheetfortheordernumber). Specifyabudgetof10000.

2. Make surethe trade fair order is released.

Note: Beforeyoucanpostactualcoststoyourtradefairorder,you

must makesurethat the order isreleased.

3. EnteraG/Laccountposting,withtodayasthedate,forthepurchaseofraw

materialsforcompanycode1000incurrencyEUR.Enteradebitamountof

9800forG/Laccount400000(inputtaxcodeV0)andassignthepostingto

your trade fair order.

SpecifythattheoffsettingcreditistobemadetoG/Laccount113100. Post

thedocumentandnotethebudgetwarningmessage.

4. Enter one more G/L account postings, with today as the date, for the

purchaseofrawmaterialsforcompanycode1000incurrencyEUR.Enter

adebitamount of1000for G/Laccount400000andassignthepostingto

yourtradefairorder. SpecifythattheoffsettingcreditistobemadetoG/L

account113100. Postthedocumentandnotethebudgetwarningmessage.

Postanother1000EURtoyourorder. Howdoesthesystemreact?

5. Review the e-mail messages.

Note: Youreceivemessagesonlyif youhaveentered yourself as

thebudgetmanagerinCustomizing. Theinstructorwilldisplaythe

e-mailmessagesthatwereautomaticallyissuedbytheavailability

control settings.

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Unit7: DailyPostingsinManagementAccounting AC040

Solution 11: Postings in Overhead

Management

Task 1:

Enter a posting in Financial Accounting.

1. CreateaG/Laccountposting,withtodayasthedate,fortheconsumptionof

operatingsuppliesandconsumablesfortheGermancompanycode(1000)in

currencyEUR.Enteradebitamountof500forG/Laccount403000(input

taxcodeV0) and assigntheposting totheservicecost center, SERV-##.

SpecifythattheoffsettingcreditistobemadetoG/Laccount113100. Post

the document.

a) ChooseAccounting →FinancialAccounting→GeneralLedger →

Posting →EnterG/L Account Document.

b) Enter the following data.

Field Value or Action

Document Date today

Company Code 1000(ifaskedbysystem)

Currency EUR

G/L Account 403000 infirst row

D/C Debit

Tax Code V0

AmountinDocumentCurrency 500

Cost Center SERV-##infirstrow

G/L Account 113100insecondrow

D/C Credit

AmountinDocumentCurrency 500

c) Choose Enter. Choose Post.

Continued on next page

236

Field	Value or Action
Document Date	today
Company Code	1000(ifaskedbysystem)
Currency	EUR
G/L Account	403000 infirst row
D/C	Debit
Tax Code	V0
AmountinDocumentCurrency	500
Cost Center	SERV-##infirstrow
G/L Account	113100insecondrow
D/C	Credit
AmountinDocumentCurrency	500

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AC040 Lesson: Actual Postings in OverheadManagement Accounting

2. RuntheCostCenters: Actual/Plan/Variancereportforthecurrentperiod

andplanversion0. Executethereportfortheservicecostcenter(SERV-##)

tocheckwhetherornotthepostingforcostelement403000wascorrect.

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.

Continued on next page

237

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-##

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Unit7: DailyPostingsinManagementAccounting AC040

3. Repost200oftheoperatingsuppliesandconsumablescostsfromtheservice

cost center, SERV-##, to your production costs center, PROD-##, with

reference to the Financial Accounting document. The cost element is

403000. Post your document.

a) Choose Accounting → Controlling → Cost Center Accounting →

ActualPostings→RepostLineItems→Enter.

b) Enter the following data.

Field Value or Action

Document number The number of your

Financial Accounting

Document, received by

the posting above

Company Code 1000

Fiscal Year current year

c) Choose Execute.

d) Enter the following data.

Field Value or Action

ValueTransactionCurrency 200

AccountAssignment1 replace SERV-## with

PROD-##

e) Choose Post.

Continued on next page

238

Field	Value or Action
Document number	The number of your Financial Accounting Document, received by the posting above
Company Code	1000
Fiscal Year	current year

Field	Value or Action
ValueTransactionCurrency	200
AccountAssignment1	replace SERV-## with PROD-##

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AC040 Lesson: Actual Postings in OverheadManagement Accounting

4. RuntheCostCenters: Actual/Plan/Variancereportforthecurrentperiod

and plan version 0. Execute the report for service cost center SERV-##

andfor productioncost center PROD-##. Makesurethattheservicecost

center was credited with the amount 200 and the production cost center

was debited with this amount.

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.

d) RunthereportagainforcostcenterPROD-##.

Continued on next page

239

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-##