AC050_EN_Col62_FV_Part_A4 (第13页)

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AC050 Lesson: Cost Center Accounting Master Data

2. CreateactivitytypeREP-##bymakingacopyofactivitytype1421. Make

surethattheactivitytypeisvaliduntilthelastdayofthecurrentyear.

EnterRepairsGroup-##asthenameanddescriptionforrepairsperformed

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

manualentryandmanualallocation; useDAARepairHours(615000)as

the allocation cost element.

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

Maketheactivitytypevalid for theentireyear. Thisactivity typeisused

for checkingtheassetsthat belong toyourgroup; therefore, itsnameand

descriptionareCheckAssetsGR-##. Activitytypecategory1standsfor

manualentrywithmanualallocation;theallocationcostelementisyournew

cost element DAA Check Assets(6200##).

Task 4:

Create a statistical key figure.

1. CreatestatisticalkeyfigureEMPL##(numberofemployees)withafixed

valuetorecordthenumberofemployeesinyourcostcenters. Usetheunit

of measure for each (EA).

Note: UseFixedValueasthekeyfigurecategory. Thisisthedefault

setting.

Task 5:

Create a cost center group.

1. Tobeabletoaddressbothnewcostcentersatthesametime,createacost

center group that containsboth cost centers. Namethe cost center group

CENTERS-## andenterthedescriptionGroup##CostCenters. Assign

this groupto both theproduction cost center (PROD-##) and the service

cost center (SERV-##).

Hint: Your new cost center group is not part of the standard

hierarchy. Do not assign your cost center group to the standard

hierarchy.

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Unit7: CostCenterAccounting AC050

Solution 16: Cost Center Accounting

Master Data

Task 1:

Create a secondary cost element.

1. Create a secondary cost element 6200## in controlling area 1000 (CO

Europe). Makesurethatthecostelementisvalidfortheentirefiscalyear.

NamethecostelementDAACheckAssets,enterasuitabledescription,and

assigncostelementcategory43. Savethenewcostelement.

a) ChooseAccounting>Controlling>CostCenterAccounting>Master

Data>CostElement>IndividualProcessing>CreateSecondaryor

transaction KA06.

b) Enter the following data:

Field Value or Action

Cost Element 6200##

Valid From firstdayofcurrentfiscalyear

To lastdayofcurrentfiscalyear

c) Choose the MasterData button and enter the following dataon the

next screen:

Field Value or Action

Name&Description DAA Check Assets ##

CostElementCategory 43

d) Choose Save .

e) Choose to exit.

2. Explainhowyoucanuseacostelementofcategory43.

Answer: Withcostelementcategory43,youhavestipulatedthatthiscost

elementwillbeusedforinternalactivityallocationsorprocessallocations.

Internalactivityallocationsresultintheflowofcostsfromacostcenterto

othercontrollingobjects(costcenters,overheadorders,productionorders,

andsoon)basedonthenumberofactivityunitsprovidedbythesenderto

thereceiver. Theallocatedcostsarepostedusingthiscostelementcategory.

Continued on next page

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Field	Value or Action
Cost Element	6200##
Valid From	firstdayofcurrentfiscalyear
To	lastdayofcurrentfiscalyear

Field	Value or Action
Name&Description	DAA Check Assets ##
CostElementCategory	43

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AC050 Lesson: Cost Center Accounting Master Data

Task 2:

Createaninternalservicecostcenterandaproductioncostcenter.

Hint: Youcancreatethesecondcostcenterwithreferencetothefirstone.

1. Createaninternalservicecostcenterincontrollingarea1000(COEurope)

andinthecompanycodeoftheGermansubsidiary(1000). Makesurethat

thecostcenterisvalidfortheentirefiscalyearandthatitisassignedtothe

HAC040 node in the standard hierarchy.

Continued on next page

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Unit7: CostCenterAccounting AC050

AssigncostcenterSERV-##(andnameitGroup##Services), aservice

costcenter(categoryH),tothebusinessareaCorporateOther(9900)and

totheprofitcenterInternalServices(1400). Makesurethatthecostcenter

islockedonlyagainstplanningandpostingrevenues. Savethecostcenter

master data.

a) ChooseAccounting>Controlling>CostCenterAccounting>Master

Data>CostCenter>IndividualProcessing>Createortransaction

KS01.

b) Enter the following data:

Field Value or Action

Cost Center SERV-##

Valid From firstdayofcurrentfiscalyear

To lastdayofcurrentfiscalyear

c) Choose the MasterData button and enter the following dataon the

next screen:

Field Value or Action

Name&Description Group ## Services

PersonResponsible your name

CostCenterCategory H

Hierarchy Area HAC040

Company Code 1000

Business Area 9900

Profit Center 1400

d) Choose the Control tab. Under Lock, make sure that only Actual

Revenues andPlan Revenuesare selected.

e) Choose Save .

2. Createaproduction cost centerin thecontrolling areaCOEurope(1000)

andinthecompanycodeoftheGermansubsidiary(1000). Makesurethat

thecostcenterisvalidfortheentirefiscalyearandthatisassignedtothe

HAC040 node in the standard hierarchy.

Hint: Youcancopythiscommoninformationbycreatingthesecond

cost center with reference to thefirst.

Continued on next page

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

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

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AC050 Lesson: Cost Center Accounting Master Data

AssigncostcenterPROD-##(nameit, Group##Production), whichis

a production cost center (category F), to the business area Mechanical

Engineering(1000)andtheprofitcenterHighSpeedPumps(1010). Make

surethatthecostcenterislockedonlyagainstplanningandpostingrevenues.

Save the cost center master data.

a) ChooseAccounting>Controlling>CostCenterAccounting>Master

Data>CostCenter>IndividualProcessing>Createortransaction

KS01.

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

(currentfiscalyear)andenterSERV-##asthereferencecostcenter.

c) ChoosetheMasterDatabuttonandenterthefollowingdata:

Field Value or Action

Name&Description Group ## Production

PersonResponsible your name

CostCenterCategory F

Hierarchy Area HAC040

Company Code 1000

Business Area 1000

Profit Center 1010

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

and Plan Revenues are selected.

e) Choose Save .

f) Choose to exit.

Task 3:

Createactivity types to describe theproduction output of the new service cost

center.

1. Displayactivitytype1421andcheckthemasterdata.

a) ChooseAccounting>Controlling>CostCenterAccounting>Master

Data>ActivityType>IndividualProcessing>Displayortransaction

KL03.

b) In the Activity Typefield, enter 1421.

c) ChoosetheMasterDatabutton. Checkthemasterdata.

d) Choose twice to exit.

Continued on next page

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

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Unit7: CostCenterAccounting AC050

2. CreateactivitytypeREP-##bymakingacopyofactivitytype1421. Make

surethattheactivitytypeisvaliduntilthelastdayofthecurrentyear.

EnterRepairsGroup-##asthenameanddescriptionforrepairsperformed

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

manualentryandmanualallocation; useDAARepairHours(615000)as

the allocation cost element.

a) ChooseAccounting>Controlling>CostCenterAccounting>Master

Data>ActivityType>IndividualProcessing>Createortransaction

KL01.

b) Enter the following data:

Field Value or Action

Activity Type REP-##

Valid From firstdayofthecurrentfiscalyear

Valid To lastdayofthecurrentfiscalyear

Copy from area

Activity Type 1421

c) ChoosetheMasterDatabutton. Enterthefollowingdata:

Field Value or Action

Name Repairs Group-##

Description Repairs Group-##

ActivityTypeCategory 1

AllocationCostElement 615000

d) Choose Save

Note: RemainintheCreateActivityType: InitialScreenfor

the next exercise.

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

Maketheactivitytypevalidfor theentireyear. Thisactivitytypeisused

for checkingtheassetsthat belongto yourgroup; therefore, itsnameand

Continued on next page

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

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

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AC050 Lesson: Cost Center Accounting Master Data

descriptionareCheckAssetsGR-##. Activitytypecategory1standsfor

manualentrywithmanualallocation;theallocationcostelementisyournew

cost element DAA Check Assets(6200##).

a) ChooseAccounting>Controlling>CostCenterAccounting>Master

Data>ActivityType>IndividualProcessing>Createortransaction

KL01.

b) Enter the following data:

Field Value or Action

Activity Type CHK-##

Valid From firstdayofthecurrentfiscalyear

Valid To lastdayofthecurrentfiscalyear

Copy from area

Activity Type 1421

c) ChoosetheMasterDatabutton. Enterthefollowingdata:

Field Value or Action

Name Check Assets GR-##

Description Check Assets GR-##

ActivityTypeCategory 1

AllocationCostEIement 6200##

d) Choose Save .

e) Choose to exit.

Continued on next page

441

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

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

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Unit7: CostCenterAccounting AC050

Task 4:

Create a statistical key figure.

1. CreatestatisticalkeyfigureEMPL##(numberofemployees)withafixed

valuetorecordthenumberofemployeesinyourcostcenters. Usetheunit

of measure for each (EA).

Note: UseFixedValueasthekeyfigurecategory. Thisisthedefault

setting.

a) ChooseAccounting>Controlling>CostCenterAccounting>Master

Data>StatisticalKeyFigures>Individual Processing>Createor

transaction KK01.

b) IntheStatisticalKeyFigurefield,enterEMPL##. ChoosetheMaster

Data button.

c) Enter the following data:

Field Value or Action

Name Number of Employees

Statistical Key Figure Unit of EA

Measurement

Key fig cat Fxd val

d) Choose Save .

e) Choose to exit.

Continued on next page

442

Field	Value or Action
Name	Number of Employees
Statistical Key Figure Unit of Measurement	EA
Key fig cat	Fxd val

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AC050 Lesson: Cost Center Accounting Master Data

Task 5:

Create a cost center group.

1. Tobeabletoaddressbothnewcostcentersatthesametime,createacost

center group that containsboth cost centers. Namethe cost center group

CENTERS-## andenterthedescriptionGroup##CostCenters. Assign

this groupto both theproduction cost center (PROD-##) and the service

cost center (SERV-##).

Hint: Your new cost center group is not part of the standard

hierarchy. Do not assign your cost center group to the standard

hierarchy.

a) ChooseAccounting>Controlling>CostCenterAccounting>Master

Data>CostCenterGroup>CreateortransactionKSH1.

b) IntheCostCenterGroup field,enterCENTERS-##.

c) ChooseHierarchy . EnterGroup##CostCentersasthedescription.

d) Choose InsertCostCenter. Intheleftcolumn,enterbothPROD-##

and SERV-##.

e) Choose Save .

f) Choose twice to exit

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Unit7: CostCenterAccounting AC050

Lesson Summary

You should now be able to:

• ListthemasterdatausedinCostandRevenueAccountingandexplainthe

purpose

• List the master data used in Overhead Cost Controlling and explain the

purpose

• Listwaysinwhichgroupsofmasterdatacanbeused

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AC050 Lesson: Introduction to Planning

Lesson: Introduction to Planning

Lesson Overview

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

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

plans,anddefiningyourownviewsoftheplanningdatabase.

Lesson Objectives

After completingthislesson, youwillbeable to:

• DescribehowplanningfeaturesinSAPsystemcouldbeusedforplanning

activities within your organisation

• Explain howdifferent planversionscan beused

Business Example

Planningisanimportantpartofeveryorganisation'sactivities. Youwanttovary

the planning activities depending on the level of detail required and the costs

associated with planning.

Virtually every business organisation plans to some extent for future business

operations. Theextentandmethodofplanning,however,canvarygreatlyfrom

one enterprise to another.

Planningprovidesabaselinemeasurementagainstwhichactualoperatingresults

canbematched. Thisimprovestheanalysisandcontrolaspectsofthebusiness

operations to achieve the desired results.

Planfigurescanbepartofanenterprise'sgoalsormayjustbeusedasageneral

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

policies.

Planning Goals

Through planning businesses set organisational goals, which can be used as a

basisforcomparingtheactualoperatingresultsagainsttheplan. Businessescan

then identify variances that serve as signalsto takecorrective measures in the

business operations.

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Unit7: CostCenterAccounting AC050

Figure 152: Aims of Planning

The basic goals in planning are as follows:

• Planning of future business activities, taking changing business

circumstances into account

• Forecastingforsettingupbindingstandardsforafiscalyearforvaluationof

internal business activities

• Monitoringefficiencyusingplan/actualandtarget/actualcomparisons

SAPsystemsofferawidevarietyofoptionsyoucanusetodefineplanninggoals.

Planning Views and Functions

Aversionisauniqueviewofplannedcostsandrevenues,givenaparticularset

ofassumptions. Intheplanningprocess,manydifferentversionscanbecreated

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

independent of all others.

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AC050 Lesson: Introduction to Planning

Figure 153: Versions

TheSAPsystemautomaticallycreatesversion0whenyoucreateacontrolling

area. Theactualvaluescreatedwhenenteringprimarycostsandallocatingcosts

internallyarepostedinthisversion. Thisversionmustbeusedforplan/actualcost

comparisons. Version0istheversionusedforanalyzingactualdata.

Planningalwaystakesplacewithinaplanversion. Aversionisusedacrossall

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

producesconsistentresultsacrossapplications;forexample,planningintegration

betweenCostCenterAccountingandProfitCenterAccounting.

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

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

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

Additionalversionsettingsaffectplanningindifferentareas.

Planning Layouts and Planner Profiles

Planninglayoutsareusedfordefiningtheplanningscreen. Standardplanning

layoutsareavailableforalmosteverytypeofplanningarea. Youcancopythese

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

Layout1-101,whichisusedforactivity-independentandactivity-dependentcost

elementplanning, isanexampleofastandardlayout.

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Unit7: CostCenterAccounting AC050

Figure 154: Planning Layouts

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

customisethesedisplaysasrequired. Youcandefinethetitles,keycolumns,and

valuecolumnsaccordingtoyourbusinessrequirementsforallplanningareas.

Cost Center Accountinghasthreeplanning areas:

• Cost elements/activity input

• Activity types/prices

• Statistical key figures

For each planningarea, you usethe planninglayoutto define thekeycolumns

(thesecolumnscontainthecharacteristicsforwhichyouenterplanningvalues,for

example,costcenterorcostelement)andtoarrangethevaluecolumnsinwhich

you enter the planning data.

You cancreate yourownplanning layoutsfor eachplanning areathat displays

other key columns. The key columns show the objects that require planning.

You can define more than one key column. You can, for example, create a

planning layout with“Cost center”and“Activitytype”asthekeycolumns. In

thiscase, valuecolumnsareavailablefor planningvalues for all combinations

of cost centers/activity type.

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AC050 Lesson: Introduction to Planning

Figure 155: Organisation of the Planning Views

Youcancontroltheplanningprocessusingplannerprofiles. Inaplannerprofile,

you canassign as many planning layouts as required to each planningarea. A

planningareacan,therefore,containmorethanoneplanninglayout. Youcanalso

grouptheplanninglayoutstogetherbyassigningthemtoplannerprofiles. During

theplanningphase,youcanswitchbetweentheplanninglayoutsthatbelongtoa

certainplanningareaof aplannerprofile. Inthisway, youcan switchbetween

layouts1-101 and 1-102in theSAPALL profile.

The SAP system contains standard planner profiles and planning layouts that

covernumerouspossibleplanningsituations. YoucanusetheSAPALLplanner

profiletoplan threeplanningareaswith morethanoneassigned SAPstandard

layout. SAP has designed theSAPEASY planner profile for simpler planning

requirements. You canalsocreateyour ownprofiles.

Cost Accounting Methods

DifferentcostaccountingmethodsareusedinManagementAccounting. These

methodsdifferfromeachotherintheirlevelofdetailandinmostoftheanalysis

options,therefore,requiringmoretimeforimplementationandmaintenance. The

methodyouchoosedependsonthelevelofdetailthatyourequire.

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Unit7: CostCenterAccounting AC050

Figure 156: Planning Options

Theselectedmethoddoesnothavetobevalidforthewholeenterprise. Ifthelevel

ofplanningdetailandaccuracyarenotascrucialforcertainpartsoftheenterprise,

youcanuseasimplermethod. Amorecomplexmethodisrecommendedforareas

intheenterprisethatrequirecomprehensivecostaccountingfunctions.

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AC050 Lesson: Introduction to Planning

Lesson Summary

You should now be able to:

• DescribehowplanningfeaturesinSAPsystemcouldbeusedforplanning

activities within your organisation

• Explain howdifferent planversionscan beused

Related Information

Moredetailedinformationonthecustomisingofthebasicplanningsettingscan

befoundincourseAC410: CostCenter Accounting

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Unit7: CostCenterAccounting AC050

Lesson: Cost Center Planning

Lesson Overview

This lesson focuses on planning in Cost Center Accounting and describes the

variousplanningtools. Itstartswiththesimpleplanningoptionsandgradually

moves on to more complex planning tools.

Lesson Objectives

After completingthislesson, you will beable to:

• Explainthepurposeofstatisticalkeyfiguresandthemethodsusedtoplan

them

• Describetheobjectivesofactivitytypeplanning

• Namethetypicalsequenceofstepsinvolvedincostcenterplanning

• Describeafewsimpleandcomplexplanningoptions

Business Example

If you are the cost center manager, you need an efficient way of comparing

planandactualcosts. First, youmust plantheactual coststhat areincurred by

costcentersoutsideManagement Accounting, suchasexpenseforsalariesand

depreciation. Inaddition,youmustplanallcostandactivityallocationsthattake

place in period end-closing.

Youcanplanthecostflowsofacostcentersothatalloverheadcostsarecovered

throughcostor activitytypeallocations. Youcan allocateallcoststhatarenot

covered byProfitability and SalesAccounting.

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AC050 Lesson: Cost Center Planning

Simple Planning Methods

Figure 157: Copy Plan and Actual Data

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

previous year for your current fiscal year, transfer plan values within a fiscal

year toadifferentperiod, orgeneratealternateversions, youcanusetheCopy

planningfunction. Thisfunctioncanalsobeusedtocopyactualdatafromcost

centeraccountingandusethisdataasabasisforfutureplanningdata.

Youcancopyasmuchoraslittledataasrequired. Forexample,youcanlimitthe

selectionofdatatoaparticularcostcenteroryoucanselectallcostcenters.

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

percentagebasis. BycombiningCopyplanningandRevaluation,youcancreate

multipleplanningversions. Thiscanbeusefulaftercopyingtheplandatafromthe

previousyearorforrunningthroughbest-caseandworst-casescenarios.

Planning Statistical Key Figures

Planning statistical key figuresenablesyou to

• CalculatetheratiosinCostCenterAccounting(suchascostsperemployee)

• Createreceiverbases(allocationfactors)forallocationssuchasassessment

or distribution

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Unit7: CostCenterAccounting AC050

Figure 158: Planning Statistical Key Figures

Statisticalkeyfigurescanbefixedvalueortotalsvalue:

• Ifyouplanafixedvalue(forexample, employees), youenterthenumber

ofemployeeswhoareassignedtoacostcenter. Thesystemthenshowsthe

meanvalueforalltheplannedperiodsontheoverviewscreen. Theperiod

datascreenshowsyoutheplanquantityforeachperiod.

• Ifyouplanatotalsvalue(forexample,telephoneunits),thequantitythatyou

enteredisdistributedtotheperiodsaccordingtotheassigneddistributionkey.

Youcan,however,planstatisticalkeyfiguresdirectlyoraccordingtotheactivity

typesforacostcenter. SAPprovideslayoutsforstatisticalkeyfigures,whichyou

can access via the SAPALL standard profile:

• Standardlayout1-301foractivity-independentplanningofstatisticalkey

figures

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

figures

YoucanalsotransferstatisticalkeyfiguresfromtheLogisticsInformationSystem

(LIS).

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AC050 Lesson: Cost Center Planning

Plan a Statistical Key Figure

1. Selectastandardplanner profileby choosing:

Accounting>Controlling>CostCenterAccounting>Planning>Set

Planner Profile or transaction KP04.

2. Enteraplannerprofileandtheneitherselect toconfirmanduseitor

UserMasterRecordtosaveitagainstyouruserID.

3. Tocreateanewplan,ortochangeanexistingone,chooseAccounting

>Controlling>CostcenterAccounting>Planning>StatisticalKey

Figures>ChangeortransactionKP46. IfpromptedenteraControlling

Area and Continue .

Dependingontheplannerprofileselectedtheinitialscreencontainsthe

firstplanninglayoutthatthisplannerprofilecontains. Youcanscroll

betweentheplanninglayoutsofaplannerprofilewith .

Hint:

Theoverviewscreenlayoutdependsontheplannerprofileand

relatedplanninglayouts. Youcanmanuallychangeindividual

settings, suchasscaling orthelayout of rowsandcolumns,

during planning.

4. Enter the relevant parameters.

Hint:

Form-basedEntrywillshowallthepossibleoptionscontained

intherangesof parametersyou select.

Freeentrywillonlyshowthosecombinationsthatalreadyhave

values. Anynewcombinationshavetobeaddedmanually.

5. Select theOverview screen with . Hereyou can enter values for

the year.

6. Theannualvalueswillbesplitovertheperiodsaccordingtotherulein

theDistributionKey. Selecttheperiodscreenicontoviewtheperiods.

7. Whenyouhavefinishedselect tosaveyourentries.

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Unit7: CostCenterAccounting AC050

Primary Cost Planning

Figure 159: Primary Cost Planning

You plan activity-independent primary costsstructured by cost element on the

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

costs,costsforrawmaterialsandoperatingmaterials,forexample)arenormally

planned this way.

Figure 160: Cost Allocation Methods for Planning

Indistributionsandassessments, coststhat wereplannedona cost center with

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

allocated. Theadvantageofthesemethodsisthattheyareeasytouse. Youneed

todefinethekeysandthesender/receiverrelationshipsonlyonce.

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AC050 Lesson: Cost Center Planning

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

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

telephone units or telephones per cost center.

Figure 161: Pure Cost Allocations

Costaccountingmethodsthatarebasedonpurecostallocationsdonotnecessarily

requireplanning. However,therearemanytypesofcostallocation(forexample,

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

Controlling. Forthisreason,thiscostaccountingmethodisrecommendedonlyfor

relativelysimplecostaccountingsystemsthatdonotrequirespecialintegration

withothercomponentssuchasSalesOrderManagementorManufacturing.

Ifyoudonotenteranyplanningdata,youroptionsforcarryingoutasubsequent

analysisusingactual/actualcomparisonswithpastperiodswillberestricted.

Plan costscan be enteredmanually or transferredfrom feeder systemssuchas

HumanCapitalManagement,AssetManagement,andtheLogisticsInformation

System (LIS).

Forcostallocation,thesystemprovidesdifferentfunctionssuchasdistributions,

assessments and overhead costs.

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Unit7: CostCenterAccounting AC050

Executing Activity-Independent Primary Cost Planning

1. Choose Accounting > Controlling > Cost Center Accounting >

Planning>Costandactivityinputs>ChangeortransactionKP06.

2. ChoosearelevantLayoute.g. 1-101or1-102.

3. Enter the relevant parameters.

Caution:

BesurenottoenteranActivityTypeonthefrontscreenasthis

willmaketheentriesactivity-dependent.

4. Choose togo to theOverview screen . Byspecifyingastandard

distribution key or auser-defined one you can distributethe annual

plantotheplanperiods. Intheperiodscreenyoucanalsodistributethe

period values manually.

5. Select to save your entries.

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AC050 Lesson: Cost Center Planning

Activity Type Planning

Activitytypescanbeusedtomeasurecostcenterperformance. Theydescribethe

activityoutput(outputquantity)ofacostcenterandareusedforcalculatingthe

operatingrateandthetargetcosts. Activitytypesareallocatedusingasecondary

costelement,whichisstoredintheactivitytypemasterrecord.

Withactivity type planning, you manage the performanceof acost center by

measuring and controlling its output.

Figure 162: Activity Type Planning

Youeitherenterthepriceforeachcostcenter/activitytypemanuallyorcalculate

the price using automatic price calculation.

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

combinationiftheactivitypriceisfixedwithinyourcompanyandunaffected

by any internal exchange of activities.

• Intheautomaticcalculationofprices, allprimaryandsecondarycostsare

containedintheprice. Thesecostswereplannedaseitheractivity-dependent

costsoractivity-independentcostsforeachcostcenter.

• Ifseveralactivitytypesareplannedforacostcenter,theactivity-independent

plancostsareassignedtotheseactivitytypesforactivitypricecalculation.

Youcanaccomplishthisbyenteringequivalencenumberswitheachplanned

activity type, or with plan cost splitting.

• Theunitprice for an activitytypeiscalculated by dividing planned costs

foranactivitybytheplannedquantityofactivitytypeunits. Alternatively,

thecapacityofacostcentertoproduceagivenactivitytypecanbeusedin

calculating thefixedportionof theactivity price.

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Unit7: CostCenterAccounting AC050

Becausetheactivityquantityisvaluatedwiththisprice,acombinedquantityand

value flow istheresult of an activity allocation.

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

assigned tothestandard planner profileSAPALL.

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AC050 Lesson: Cost Center Planning

Executing Activity Type Planning

1. Choose Accounting > Controlling > Cost Center Accounting >

Planning>ActivityOutput/Prices>ChangeortransactionKP26.

2. Choose a relevant Layout e.g. 1-201.

3. Enter the relevant parameters.

4. Choose to go totheOverviewscreen . By specifyingastandard

distributionkey or a user-defined one you can distribute the annual

plantotheplanperiods. Intheperiodscreenyoucanalsodistributethe

period values manually.

Hint:

Activitieswhichcannotbeplanned,oronlyatgreatexpense,

donothavetobeplannedmanually(activitytypecategory3).

The activityquantitiesarecalculated automatically through

indirect activity allocation

Inthisscreenyoucanplanbothoutputquantitiesandprices. Theentry

screen should also show the Secondary Cost Element that will be

used for the entry.

5. Select to save your entries.

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Unit7: CostCenterAccounting AC050

Activity Dependent Primary Cost Planning

Figure 163: Planning Activity-DependentPrimary Costs

Whenyouplanprimarycoststhatareactivitydependent,youplanprimarycosts

thatdependoncertainactivitytypesprovidedbythecostcenter. Youthusspecify

thatiftheactivitytypeisnolongerprovided,thesecostsalsonolongerapply.

Afteractivitytypeplanningiscomplete,youcanplanthecoststakingintoaccount

theseactivities(dividedintofixedandvariablecostsifrequired). Variablecosts

occurrelativetotheplannedactivityquantityandcanbeplannedinadditionto

costs that are activity independent. This means that the price can contain two

types of fixed cost:

• Plannedactivity-independentcostsforthecostcenter

• Fixedportionofactivity-dependentcostsplannedfortheactivitytype

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

planning primarycoststhat areactivitydependent.

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AC050 Lesson: Cost Center Planning

Executing Activity-Dependent Primary Cost Planning

1. Choose Accounting > Controlling > Cost Center Accounting >

Planning>CostandActivityInputs>ChangeortransactionKP06.

2. Choose a relevant Layout e.g. 1-101.

3. Enter the relevant parameters.

Caution:

BesuretoenteranActivityTypeonthefrontscreenasthis

willmaketheentriesactivity-dependent.

4. Choose to go totheOverviewscreen . By specifyingastandard

distributionkey or a user-defined one you can distribute the annual

plantotheplanperiods. Intheperiodscreenyoucanalsodistributethe

period values manually.

5. Select to save your entries.

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Unit7: CostCenterAccounting AC050

Secondary Cost Planning

Figure 164: Planning Secondary Costs

Inadditiontotheprimarycosts,acostcenteroftenincurssecondarycostsbecause

it hastouseservices(activityinput)fromothercost centers. Youcanplanthis

kindofactivityinputaseitheractivityindependentoractivitydependent.

Youplanactivityinputasactivityindependentifyouuseservicessuchasplant

maintenancehours,regardlessoftheactivityofthereceiver costcenter. Inthis

case,theconsumptionofplannedactivityinputisregardedasfixed. Activityinput

isplannedasactivitydependentiftheconsumptionofthisactivitydependsonthe

outputofanactivityonthereceivercostcenter. Theconsumptioncanbefixedor

variable for the activity output quantity.

Toenableplanandactualdatatobecomparedatregularintervals, youneedto

plansecondarycostsforyourcostcenter. Inanactualposting,youarethereceiver

ofinternalactivityallocationsbecauseyoureceivetheservicesfromothercost

centers.

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

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

received activity for thisbusiness transaction.

Tocalculatetheplannedsecondarycosts,theSAPsystemmultipliesthepriceof

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

consumedbythereceivercostcenter. Plannedsecondary(activity-independent)

costsarealwaysfixedcostsforareceivercostcenter. Youcanusestandardlayout

1-102intheSAPALLprofileforthisbusinesstransaction.

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AC050 Lesson: Cost Center Planning

Figure 165: Cost Allocations Using Activity Types

Cost accountingmethods thatallocateactivity-basedcostsdo not necessarily

needplanning,buttheactivitytypethatisprovidedmustbeassignedtothecost

centerandapricemustbestored. Becauseyoucanallocateactivityallocations

(eventhoughnoteveryavailabletoolcanbeused)toallotheraccountassignment

objectsinManagementAccounting,thesetypesofcostaccountingmethodsare

alsorecommendedformorecomplexcostaccountingsystemsandforintegration

with other components.

Youcanoverwritemanuallystored prices if required, or (for political reasons)

youcanretainthemtokeepaparticulartypeofactivityexpensive,forexample.

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

recommended.

Activity input planning values shows the requirement asa scheduled activity

quantitytothesenderoftheactivity. Thecostcentermanagercanthenadaptthe

activity output of the cost center to therequirement. This can help avoid idle

capacity. Thisvisibilityfacilitatesplanreconciliationbetweenactivityquantities

scheduledtobeconsumedandthoseplannedtobeproducedbyacostcenter.

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Unit7: CostCenterAccounting AC050

Executing Activity-Independent or Activity-Dependent

Activity Input Planning

1. Choose Accounting > Controlling > Cost Center Accounting >

Planning>CostandActivityInputs>ChangeortransactionKP06.

2. Choose a relevant Layout e.g. 1-102.

Hint:

ThislayoutallowsyoutoenterSendersandReceiversforthe

activities. TheSenderCostCenteristheoneperformingthe

activity. TheSenderActivityistheonebeingperformed.

3. Enter the relevant parameters.

Caution:

If you enter a Receiver Activity, you are making the cost

Activity-Dependent.

4. Choose togo to theOverview screen . Byspecifyingastandard

distribution key or auser-defined one you can distributethe annual

plantotheplanperiods. Intheperiodscreenyoucanalsodistributethe

period values manually.

The plan activity quantity consumed by a receiver cost center is

multipliedbythesumofthefixedandvariablepricesofthesendercost

center and the sender activity type. The system posts the resulting

valueasfixedcostsunderasecondarycostelementforinternalactivity

allocation.

The SAP system:

• Creditsthesendercostcenterwiththeamountresultingfromthe

planactivityquantitymultipliedbytheprice.

• Debits the receiver cost center with the total of the activity

quantityreceived multipliedbytheprice

The plan activity input can be compared with the actual activity

quantitiesonthereceivercostcenters,whichyoupostedduringinternal

activity allocation.

5. Select to save your entries.

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AC050 Lesson: Cost Center Planning

Activity Price Calculations

Inadditiontoplanningcosts,youcanalsoplantheoutputquantitiesoftheactivity

types. Thismeansthatyoucanalso,inthiscase,calculatethecostsperunitofthe

activitytypeprovidedusingpricecalculation. Thecostperunitcanbestoredas

the price in cost center planning.

Thecalculatedpricesareusedimmediatelyforallparticipantsendersandreceivers

todisplaythenewplandebitsorplancredits. Theresultofthepricecalculation

shouldbepricesthatbringthecostcenterbalancetozerointheplanningfigures.

Thisisreferredtoasfairallocationpricefortheactivitytype.

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

target costs. This provides you with plan/actual comparisonsandtarget/actual

comparisons for analysis purposes.

Figure 166: Example of Price Calculation

Equivalence numbersare onewayof assigningplanned(activity-independent)

coststotheactivitytypes(splitting). Forexample: Acostcenterplanstoproduce

two activity types: production hours (PHR) and machine hours (MHR). The

activity types wereselected for cost element planning (activity dependent). In

addition, activity-independent costsof 21,000wereplanned, which need to be

distributed tothedifferent activity typesusingequivalencenumbers. The split

costsareacomponentofthefixedpartofthepriceofeachactivitytype.

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

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

Incostelementplanning,acostcenterconsumesmaterialsandexternalservices

to provide its own services for other cost centersor orders. This consumption

triggerscostpostings(debits)onthecostcenter. Youcanplanprimarycostsby

entering planningdata for the cost elementsthat areto beused for posting the

service or material consumptionasactual values.

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Unit7: CostCenterAccounting AC050

Planningactivity-dependentcosts: Toreflectthatsomecostswillbeincurredby

acostcenteronlyifcertainactivitytypesareproducedbythatcost center, you

planthosecostsasactivity-dependentcosts. Youplanthecostasavariablecost

if it dependson theoutputquantityofthisactivitytype. Youplanthecost asa

fixedcostifthecostdoesnotdependontheactivityquantity.

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

incurwhenproducingtheplannednumberofunitsoftheactivity. Coststhathave

beenplannedindependentlyoftheactivityneedtobecoded. Thisenablesyouto

calculatetheunitcostofproducingtheactivity. Youcanuseautomaticplanprice

calculationto calculatethisvalue. (Pricealwaysrefersto aunitoftheactivity

typetobeproduced.) Ifacostcenterproducesmorethanonetypeofactivity,you

mustdistributetheactivity-independentplancostsamongtheactivitytypesofthe

costcentertocalculatethepriceofeachsingleactivitytype.

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AC050 Lesson: Cost Center Planning

Calculating Activity Prices

1. SelectAccounting>Controlling>CostCenterAccounting>Planning

>Allocations>PricecalculationortransactionKSPI.

2. SelecteitherallCostCentersorenteraCostcenterGroup.

Choose No Business Processes.

3. Enter aVersion, PeriodsandaFiscalYear.

Hint:

Youcanrunthisintestrunmodebyselectingtheradiobutton.

Ifyouwanttocheckyourresults,youshouldselectTestrun

together with Detail lists. The detail lists shows the prices

calculated bythesystem for eachcost center / activity type

combination. Youcanmakethepostinglaterfromthelist

You can carry out price calculation either online or in the

background. Online calculation should be used only when

youdonotexpectexcessivelylongruntimes,suchasdueto

large activity networks.

Note:

Iterativepricescannotbecalculatedforspecialperiods,since

no planvaluesexist for these periods.

4. Execute the program with .

Thedetaillistcontainsthefollowinginformation:

• Thecalculatedprices(total andfixed)foreach costcenter and

activitytypeorforeachbusinessprocess,perperiod

• Thenumberofwarningsanderrors(select Messages).

5. IfyouraninTestRunModeselect topostthecalculationsor

to abandon.

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Unit7: CostCenterAccounting AC050

Typical Planning Steps

There is no prescribed sequence in which the steps involved in cost center

planningmustbeperformed. However,SAPrecommendsthatyoufollowafew

generalrulestoensurealogicalsequencethatmeetsyourrequirements. Youmay

neverthelessfindthatyouneedtoadjustthissequenceforyourparticularsituation.

Figure167: ExamplesofTypicalPlanningStepsforCostCenters

Thefirststepinvolvesplanningstatisticalkeyfigures. Statisticalkeyfiguresare

frequentlyusedastracingfactorsindistributionandassessment.

Activitytypeplanningisusuallythenextstepincostcenterplanningbecauseitis

importanttoknowwhichactivitiescanbeperformedbywhichcostcenters.

Usingactivityinputplanning,thecostcentermanagersplanhowmuchactivity

theywanttouse. Thiscanbeseenonthesendingcostcentersasthescheduled

activity quantity.

Thecostcentermanagersthenplantheactivityquantitiestheywanttoprovide.

Thesequantitiesshouldbebasedonthescheduledactivityquantities. Thiscanbe

carriedout automaticallyusingplanreconciliation, whichadjuststheplanned

activityquantityforacostcentertotheactivityquantityscheduledforthereceiver

cost centers.

The next logical step involves planning the primary costs and the

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

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

activity-dependentcostsintofixedandvariablecosts. Secondarycostplanning

canincludeassessmentandindirectactivityallocation.

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