AC050_EN_Col62_FV_Part_A4 (第14页)

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AC050 Lesson: Cost Center Planning

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

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

typesiteratively. Theactivitypricesarethenusedtovaluatetheplannedactivity

exchange.

Assigning Planning Methods to Controlling Methods

Insimplescenarios,planningisoptionalandnoactivitytypesarenecessary. Only

costsareplanned. Plancostallocationscanbeaccomplishedwithdistributions

and assessments.

Activitytypescanalsobeconsumedbycost centersandinternalorders. When

activityinputplanningisperformed,thequantityofactivitiesthatothercontrolling

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

scheduledquantity. Youcanuseplanreconciliationtoadjusttheplannedactivity

quantities to thescheduled activity quantities.

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

pricesbydividingtheplancostsbytheplannedactivityoutputquantities. Ifmore

thanoneactivityisproducedbyacostcenter,youhavetodistributethecoststo

thedifferentactivitytypesfirst,usingequivalencenumbersorthesplittingtool.

Moredetailedplanningmethodsprovidefarmoreinformationaboutcosts,activity

outputs and operating rates.

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

during planning planned costs and activity input should be classified aseither

activity-independentcostsoractivity-dependentcosts. Thiswillgivethesystem

theinformationnecessarytocalculatetargetcosts. Achangeintheoperatinglevel

foranactivitytyperesultsinachangedvaluefortargetcosts. Theoperatingrate

representstheactualactivityquantityofanactivitytypeinaperioddividedbythe

planned activity quantity of an activity type.

Targetcosts=plannedfixedcosts+plannedvariablecostsxoperatingrate

Thetargetcostsarecoststhatareexpectedforacertainoperatingrate. Theyform

thebasisofthetarget/actualcostcomparison,inadditiontotheplan/actualcost

comparison. Plancostvaluesarestatisticalvaluesthatdonottakeintoaccount

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

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

provide much moreinformation regardingthecalculationof theoperatingrate

by the cost center.

Theseplanningmethodsareusedtoenableflexiblemarginalcosting.

Product Cost Planning

IfyouwanttouseCostObjectControllingalso,youmustbeabletoallocatethe

overheadcoststoproductionordersandothercostobjects.

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Unit7: CostCenterAccounting AC050

The advantage of the activity type allocation is that it combines both quantity

flowsandvalueflows. Requiredactivityquantitiesarespecifiedinroutingsand

usedforproductcostplanningandforallocationtocostobjects.

Figure 168: Cost Estimates

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

structureisprovidedbytheProductionPlanningpartofthesystem. TheBOM

(Bill of Materials) is a list of the component parts needed broken down into

sub-components where necessary. The Routing is the route the product takes

through production. It lists the Operations that will take place and the Work

Centersatwhichtheywillhappen. TheWorkCentersequatetoCostCentersin

ControllingandtheOperationsarelinkedtoActivities. Thiswaythevolumesof

materials and activitiesneeded are quantified.

Whenyoucreateacostestimate,youenterthecostingvariant,thematerial,the

plant,andthelotsize. Thesecontrolwhichotherdataiscalledandhowtheproduct

istobecosted,Thesystemselectsandvaluesthequantitystructureautomatically.

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AC050 Lesson: Cost Center Planning

Thecostingresultscanbesavedanddisplayedasanitemization,acostelement

itemization, or a cost component split.

• Theitemizationshowsdetailedinformationontheoriginofthecosts,such

asthequantitiesandpricesofthematerialsandinternalactivitiesused.

• Thecostelementitemizationgroupstheindividualcostingitemsintocost

elements. The cost elementsgroupthecostsaccording to howthey were

incurred. For materials, cost elements are determined through account

determination; for activities, through the activity type master or through

activitytypeplanning;forprocesses,throughtheprocessmasterrecord.

• Thecostcomponentsplitgroupsthecostelementsintocostcomponents.

Whenamultilevelstructureiscosted,thecostcomponentsplitisrolledup

sothattheoriginalidentityofthecostsisretainedforanalysis

You can analyze the results of the cost estimate directly or in the information

system.

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Unit7: CostCenterAccounting AC050

474

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AC050 Lesson: Cost Center Planning

Exercise 17: Cost Center Planning

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Usetheplanningtoolsandseehowcertaininformationisplannedinmaster

data records

Business Example

Tobeabletoforecast costsandrevenues, your enterprisewillusetheplanning

toolstoenterplanningdataintheSAPsystem. Thisplanningdatawillbeusedfor

plan/actualcomparisonstoseehowdifferentareasof responsibilityperformed.

The comparisons are also used to control and monitor processes, thus making

adjustmentsorcorrectionspossibleifanydeviationsfromtheplanoccur.

In these exercises, you examine different planning functions in Cost Center

Accountingandseesomeoftheoptionsforplanningcostcenterinputsandoutputs.

Task 1:

Forcostelementplanning,usetheSAPALLplannerprofile. Planprimarycosts

byenteringplanningdataforthecostelementsthataretobeusedforpostingthe

service or material consumptionasactual values.

1. Planthecostsforcostelement417000forservicesusedonyourcostcenter

SERV-##. Setuptheplanforperiods1to12ofthecurrentfiscalyear. Use

version0. Thefixedplan costsfortheyear are 31500. Havethisamount

distributed in equal amounts to the individual accounting periods. Save

the plan data.

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

PROD-##. Specifyperiods1to12andthecurrentfiscalyear. Useversion0.

Thefixedplancostsfortheyearare9600. Distributethisamountinequal

amountstotheindividualaccountingperiods. Savetheplandata.

Task 2:

Foractivitytypeplanning,enteraplanforyourcostcenteranditsactivitytypes,

whichdefinesameasurableoutput. Planthepriceandtheplanquantity. Distribute

all the enteredquantitiesequallyover theperiods.

1. PlantherepairhourstobeprovidedbyyourservicecostcenterSERV-##

usingactivitytypeREP-##. Theplannedactivityquantityis1000hoursand

thefixedpriceis30perunit. Changetheequivalencenumberto2.

Continued on next page

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Unit7: CostCenterAccounting AC050

2. Setuptheservicecost center tocheckthefixedassetsona regularbasis.

DothisbygivingcostcenterSERV-##activitytypeCHK-##. Specifythe

planned activity quantity as500 hours and thefixed priceas20 per unit.

Makesurethat equivalencenumber1isentered.

3. Planactivitytype1421astheactivityoutputofyourproductioncostcenter

PROD-##. Specifytheplannedactivityquantityas540hoursandthefixed

activitypriceas90perunit. Theequivalencenumbershouldbe1.

Task 3:

Plan activity-dependent costs.

1. Toreflect that somecostswillbeincurred by acost center only ifcertain

activitytypesareproducedbythatcostcenter, planthosecostsasactivity

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

quantityofthisactivitytype. Planthecostasafixedcostif thecost does

not depend on the activity quantity.

SpecifythatoperatingsuppliescostsfortheservicecostcenterSERV-##

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

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

and 9000 variable plan costs.

Task 4:

Plan activity input.

1. Specifythatyourproductioncost centerPROD-##planstoconsume480

ofactivitytypeCHK-##and950hoursofactivitytypeREP-##fromyour

service cost center SERV-##.

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

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

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

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

activityquantityprovidedbytheproductioncostcenter(itisactivity

independent). MakesuretheActivityTypefieldisblank.

Continued on next page

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AC050 Lesson: Cost Center Planning

Task 5:

Execute a planning overview report.

1. ExecutetheCostCenters: PlanningOverviewreportforperiods1to12of

thecurrentfiscalyearandplanversion0. Runthereporttoviewindetailthe

effectoftheplanningstepsontheservicecostcenter,SERV-##. Reviewthe

prices.

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

the selected cost center.

Task 6:

Calculate plan activity price automatically.

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

costs the cost center expects to incur when producing the planned

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

plannedindependentlyoftheactivitysoyoucancalculatetheunit cost

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

calculatethisunitcost. (Pricealwaysreferstoaunitoftheactivitytype

to be produced.)

Ifacostcenterproducesmorethanoneactivitytype,youmustdistribute

theactivity-independentplancostsamongtheactivitytypesofthecost

centertocalculatethepriceofeachsingleactivitytype. Inthisexample,

theequivalencenumbers,whichwereenteredintheexerciseonactivity

typeplanning, areusedasabasisforcostsplitting.

1. Runtheautomaticplanpricecalculationforyourserviceandproductioncost

centers. Useyourcostcenter groupCENTERS-##forperiods1to12in

thecurrentfiscalyear. SelectNoBusinessProcesses,TestRun,andDetail

Lists from the processing options.

Compare your results with the prices that were planned manually (in

exerciseforactivitytypeplanning). Makeanoteoftheplanactivityprices

determinedmanuallyandautomatically. Ifyourautomaticallyplannedprices

are acceptable, post the new prices.

Activity Type/Cost Manual Price AutomaticPrice

Center

CHK-##/SERV-##

REP-##/SERV-##

1421/PROD-##

477

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

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Unit7: CostCenterAccounting AC050

Solution 17: Cost Center Planning

Task 1:

Forcostelementplanning,usetheSAPALLplannerprofile. Planprimarycosts

byenteringplanningdataforthecostelementsthataretobeusedforpostingthe

service or material consumptionasactualvalues.

1. Planthecostsforcostelement417000forservicesusedonyourcostcenter

SERV-##. Setuptheplanforperiods1to12ofthecurrentfiscalyear. Use

version0. Thefixedplancostsfor theyear are 31500. Have thisamount

distributed in equal amounts to the individual accounting periods. Save

the plan data.

a) Choose Accounting < Controlling > Cost Center Accounting >

Planning>CostandActivityInputs>ChangeortransactionKP06.

b) intheVariablessectionenterthefollowingdata:

Field Value or Action

Version 0

From Period 1

To Period 12

Fiscal Year current fiscal year

Cost Center SERV-##

Cost Element 417000

Removeanyotherdatathatmayhavepopulatedautomatically

c) IntheEntrysectionselecttheForm-Basedradiobutton. Click .

d) InthePlanFixedCostscolumn,enter31500. IntheDistributionKey

column(nexttothevaluefortheplanfixedcosts),enter1.

Choose Post .

e) RemainintheChangeCostElement/ActivityInputPlanning: Initial

Screen for the next exercise.

Continued on next page

478

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

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AC050 Lesson: Cost Center Planning

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

PROD-##. Specifyperiods1to12andthecurrentfiscalyear. Useversion0.

Thefixedplancostsfortheyearare9600. Distributethisamountinequal

amountstotheindividualaccountingperiods. Savetheplandata.

a) IntheVariablessectionenterthefollowingdata:

Field Value or Action

Version 0

From Period 1

To Period 12

Fiscal Year current fiscal year

Cost Center PROD-##

Cost Element 420000

Removeanyotherdatathatmayhavepopulatedautomatically

b) IntheEntrysectionselecttheForm-Basedradiobutton.

Click .

c) InthePlanFixedCostscolumn,enter9600. IntheDistributionKey

columnimmediatelynexttothevaluefortheplanfixedcosts,enter1.

Choose Post .

d) Select to exit.

Continued on next page

479

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

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Unit7: CostCenterAccounting AC050

Task 2:

Foractivitytypeplanning,enteraplanforyourcostcenteranditsactivitytypes,

whichdefinesameasurableoutput. Planthepriceandtheplanquantity. Distribute

all theentered quantitiesequallyover the periods.

1. PlantherepairhourstobeprovidedbyyourservicecostcenterSERV-##

usingactivitytypeREP-##. Theplannedactivityquantityis1000hoursand

thefixedpriceis30perunit. Changetheequivalencenumberto2.

a) Choose Accounting > Controlling > Cost Center Accounting >

Planning>ActivityOutput/Prices>ChangeortransactionKP26.

b) IntheVariablessectionenterthefollowingdata:

Field Value or Action

Version 0

From Period 1

To Period 12

Fiscal Year current fiscal year

Cost Center SERV-##

Activity Type REP-##

Removeanyotherdatathatmayhavepopulatedautomatically

c) IntheEntrysectionselecttheForm-Basedradiobutton.

Click .

Field Value or Action

Plan Activity 1000

Distribution Key 1

Fixed Price 30

Equi No 2

d) Choose Post .

RemainintheChangeActivityType/PricePlanning: InitialScreenfor

the next exercise.

Continued on next page

480

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

Field	Value or Action
Plan Activity	1000
Distribution Key	1
Fixed Price	30
Equi No	2

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AC050 Lesson: Cost Center Planning

2. Set up theservicecostcenter tocheckthefixedassetson aregular basis.

DothisbygivingcostcenterSERV-##activitytypeCHK-##. Specifythe

planned activity quantity as500 hours and the fixed price as 20 per unit.

Makesurethatequivalencenumber1isentered.

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

the following data:

Field Value or Action

Cost Center SERV-##

Activity Type CHK-##

b) Click .

Enter the following data:

Field Value or Action

Plan Activity 500

Distribution Key 1

Fixed Price 20

c) VerifythattheEquivalenceNumberfieldissetto1.

d) Choose Post .

RemainintheChangeActivityType/PricePlanning: InitialScreenfor

the next exercise.

Continued on next page

481

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

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

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Unit7: CostCenterAccounting AC050

3. Planactivitytype1421astheactivityoutputofyourproductioncostcenter

PROD-##. Specifytheplannedactivityquantityas540hoursandthefixed

activitypriceas90perunit. Theequivalencenumbershouldbe1.

a) OntheChangeActivityType/PricePlanning: InitialScreen,enterthe

following data for activity type 1421:

Field Value or Action

Cost Center PROD-##

Activity Type 1421

b) Click .

c) Enter the following data:

Field Value or Action

Plan Activity 540

Distribution Key 1

Fixed Price 90

d) Choose Post .

e) Choose to exit.

Task 3:

Plan activity-dependent costs.

1. Toreflect that somecostswillbeincurred by acost center only ifcertain

activitytypesareproducedbythatcostcenter, planthosecostsasactivity

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

quantityofthisactivitytype. Planthecostasafixedcostif thecost does

not depend on the activity quantity.

Continued on next page

482

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

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

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AC050 Lesson: Cost Center Planning

Specifythatoperatingsuppliescostsfor theservicecostcenterSERV-##

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

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

and 9000 variable plan costs.

a) Choose Accounting > Controlling > Cost Center Accounting >

Planning>CostsandActivityInputs>ChangeortransactionKP06.

b) IntheVariablessectionenterthefollowingdata:

Field Value or Action

Version 0

From Period 1

To Period 12

Fiscal Year current fiscal year

Cost Center SERV-##

Activity Type REP-##

Cost Element 403000

c) Inthe Entrysectionchoose Form-Based.

Click .

d) Enter the following data:

Field Value or Action

Plan Fixed Costs 3000

Distribution Key 1

PlanVariableCosts 9000

Distribution Key 1

e) Choose Post .

f) RemainintheChangeCostElement/ActivityInputPlanning: Initial

Screen for the next exercise.

Continued on next page

483

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

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

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Unit7: CostCenterAccounting AC050

Task 4:

Plan activity input.

1. Specifythatyourproductioncost centerPROD-##planstoconsume480

ofactivitytypeCHK-##and950hoursofactivitytypeREP-##fromyour

service cost center SERV-##.

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

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

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

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

activityquantityprovidedbytheproductioncostcenter(itisactivity

independent). MakesuretheActivityTypefieldisblank.

a) OntheChangeCostElement/ActivityInputPlanning: InitialScreen,

chooseNextLayout tochangethelayoutto1-102.

b) Enter the following data:

Field Value or Action

Cost Center PROD-##

Activity Type Makesurethisisblank.

SenderCost Center SERV-##

SenderActivityType CHK-##

To REP-##

c) Click .

d) Enter the following data:

Field Value or Action

PlanFixedConsumption 480forCHK-##,950forREP-##

Distribution Key 1

e) Choose Post .

f) Choose to exit.

Continued on next page

484

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

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

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AC050 Lesson: Cost Center Planning

Task 5:

Execute a planning overview report.

1. ExecutetheCostCenters: PlanningOverviewreportforperiods1to12of

thecurrentfiscalyearandplanversion0. Runthereporttoviewindetailthe

effectoftheplanningstepsontheservicecostcenter,SERV-##. Reviewthe

prices.

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

the selected cost center.

a) Choose Accounting > Controlling > Cost Center Accounting >

InformationSystem>ReportsforCostCenterAccounting>Planning

Reports>CostCenters: PlanningOverviewortransactionKSBL.

b) Enter the following data:

Field Value or Action

Cost Center SERV-##

Fiscal Year current fiscal year

Period 1

To 12

Version 0

c) Execute the report with .

d) Intheactivitytypeoverview,selectanactivitytypeandchooseDisplay

ActivityPrice(thepileofmoneyintheredbox)intheuppertoolbar.

Continued on next page

485

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

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Unit7: CostCenterAccounting AC050

Task 6:

Calculate plan activity price automatically.

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

costs the cost center expects to incur when producing the planned

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

plannedindependentlyof theactivitysoyoucancalculatetheunitcost

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

calculatethisunitcost. (Pricealwaysreferstoaunitoftheactivitytype

to be produced.)

Ifacostcenterproducesmorethanoneactivitytype,youmustdistribute

theactivity-independentplancostsamongtheactivitytypesofthecost

centertocalculatethepriceofeachsingleactivitytype. Inthisexample,

theequivalencenumbers,whichwereenteredintheexerciseonactivity

typeplanning,areusedasabasisforcostsplitting.

1. Runtheautomaticplanpricecalculationforyourserviceandproductioncost

centers. Useyourcostcenter groupCENTERS-##for periods1 to12in

thecurrentfiscalyear. SelectNoBusinessProcesses,TestRun,andDetail

Lists from the processing options.

Compare your results with the prices that were planned manually (in

exerciseforactivitytypeplanning). Makeanoteoftheplanactivityprices

determinedmanuallyandautomatically. Ifyourautomaticallyplannedprices

are acceptable, post the new prices.

Continued on next page

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AC050 Lesson: Cost Center Planning

Activity Type/Cost Manual Price AutomaticPrice

Center

CHK-##/SERV-##

REP-##/SERV-##

1421/PROD-##

a) Choose Accounting > Controlling > Cost Center Accounting >

Planning>Allocations>PriceCalculationortransactionKSPI.

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

CENTERS-##.

Choose No Business Processes.

c) Enter the following data:

Field Value or Action

Version 0

Period 1

To 12

Fiscal Year current fiscal year

d) Select Test Run and Detail Lists.

e) Choose Execute .

If your activity type prices have been calculated correctly, choose

Save .

ChooseContinue todeletethemessage. Exitthetransactionwith .

487

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

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

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Unit7: CostCenterAccounting AC050

Lesson Summary

You should now be able to:

• Explainthepurposeofstatisticalkeyfiguresandthemethodsusedtoplan

them

• Describetheobjectivesofactivitytypeplanning

• Namethetypicalsequenceofstepsinvolvedincostcenterplanning

• Describeafewsimpleandcomplexplanningoptions

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AC050 Lesson: CostCentersIntegratedpostingsfromotherApplications

Lesson: Cost Centers Integrated postings from other

Applications

Lesson Overview

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

Management Accounting from other components. Primary postings arrive in

ManagementAccountingasone-sidedentries,whereasallocationsaretwo-sided

entries with a sender-receiver relationship.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Describe the posting logic

• ListthetypicalfeedersystemsthatpostdatatoManagementAccounting

Business Example

When actual costs/revenues are entered, 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.

Posting Data to Management Accounting

WhenanFinancialAccountingdocumentiscreatedthatpoststoanexpense(or

revenue)accountusingacorrespondingcostelement,acontrollingdocumentis

also created.

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Unit7: CostCenterAccounting AC050

Figure 169: Posting Logic

ThisControllingdocumenthasauniquenumberandcontainsthefollowingdetails:

• Cost object that was posted to

• Cost element used

• Posted amount

In the example shown in the figure, the Financial Accounting document

debited a profit and loss (P&L) account and credited a balance sheet account.

The Management Accounting document debited the controlling object (using

the corresponding primary cost element of the same number). There is no

correspondingcreditentryintheControllingdocument.

WhenaprimarycostisinitiallypostedtoManagementAccounting,itistreatedas

aone-sidedjournal entry, 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.

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AC050 Lesson: CostCentersIntegratedpostingsfromotherApplications

Posting from Financial Accounting and 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.

Figure170: PostingfromFinancialAccountingtoaCostCenter

As a result, two separate documents are created: an Financial Accounting

documentandaManagementAccountingdocument. Eachdocumenthasaunique

documentnumber, andit ispossibleto drill downineitherdocument to linkto

the other.

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Unit7: CostCenterAccounting AC050

Figure171: PostingfromAssetAccounting toa CostCenter

If Fixed Asset Accounting initiates a transaction in Financial Accounting that

affects a P&L account for which a primary cost element has been created, a

ManagementAccountingpostingwill alsobecreated.

Anassetmasterrecordhasacostcenterfieldthatcanbeusedtoassigntheassetto

a cost center.

Depreciationandinterestexpensepostingsareexamplesoftransactionsinitiated

inAssetAccountingthatcouldgeneratecostpostingstoManagementAccounting.

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AC050 Lesson: CostCentersIntegratedpostingsfromotherApplications

Figure172: PostingfromHumanCapitalManagementtoaCostCenter

PayrollaccountinginHumanResourcescalculatesthevarioussalaryandwage

amounts. ThesystemthengeneratesFinancialAccountingpostingsandpoststhe

coststothecostcenterstowhichtheemployeesareassigned.

EmployeemasterdatainHumanCapitalManagementcanbeassignedtoinfotypes.

Theinfotypedeterminesthecompanycode,personnelarea,andpersonnelsubarea

towhichtheemployeeisassigned. Forexample,theOrganizationalAssignment

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

personnelcostsaredebitedandtoassignyouremployeetoabusinessarea.

Posting from Materials Management to a Cost Center

GoodsissuetransactionspostedintheMaterialsManagementcomponentcanbe

assignedtoacostcenter. AnexamplecouldbepartsissuedtoanR&Dcostcenter

for constructing a product prototype.

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Unit7: CostCenterAccounting AC050

Figure173: 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.

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AC050 Lesson: CostCentersIntegratedpostingsfromotherApplications

Entering a Goods Issue to a Cost Center

1. SelectLogistics>MaterialsManagement>InventoryManagement>

GoodsMovement>GoodsIssueortransactionMB1A.

2. EnteraDocument DateandaPostingDate.

3. EnterMovementType201 (Consumption for Cost Center

from Warehouse)thePlantandtheStorageLocationfromwhich

the materials are to be issued.

4. Enter .

5. EnteraCostCenter,theMaterialNumberandaQuantity.

Hint:

Providedthecustomisingofaccountdeterminationiscomplete

youshouldnothavetoenteraGLAccount.

6. Save your entry with

Menu Paths

Menu Paths for Posting to Management Accounting

Action Menu path

EnteraGLaccountposting Accounting → Financial Accounting →

General Ledger → Posting → Enter GL

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

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Action	Menu path
EnteraGLaccountposting	Accounting → Financial Accounting → General Ledger → Posting → Enter GL 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

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Unit7: CostCenterAccounting AC050

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AC050 Lesson: CostCentersIntegratedpostingsfromotherApplications

Exercise 18: Integrated Postings from

Other Applications

Exercise Objectives

After completingthisexercise, youwillbeableto:

• DescribetheaccountassignmentlogicandthepostingconceptintheSAP

system

Business Example

When business transactions are recorded in an application component such as

FinancialAccountingorMaterialsManagement, thecompanywantstobesure

thatthecorrespondingcost dataisalsotransferredtoManagementAccounting

withoutanyextradatatransfer or reconciliationruns.

You enter business transactions in Financial Accounting and Materials

Managementtoseehowthesystemusesthecorrespondingaccountassignment

logic to automatically transfer the information to Management Accounting.

Youalsocreateapurchaseorderin MaterialsManagementtotestcommitment

managementinManagementAccounting. YouprocessManagementAccounting

reportstodisplaythesebusinesstransactionsanddrilldowntoaccessthesource

documents.

Task 1:

IntheGeneralLedger(FinancialAccounting),postanexpensethatisrelevanttoa

costcenteranddeterminewhichcostsaretransferredtoManagementAccounting.

1. Createa G/L account posting, withtoday asthe date, for the purchaseof

raw materials for the German company code (1000) in currency EUR.

Enter a debit amount of 2500 for G/L account 403000. Specify that the

offsettingcreditistobemadetoG/Laccount113100. Whicherrormessage

is displayed?

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%)forthiscourse.

Continued on next page

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Unit7: CostCenterAccounting AC050

2. ChargetherawmaterialscoststoyourservicecostcenterSERV-##. Post

the document.

Note: TofindtheCostCenterfield,scrolltotherightinthedebit

row.

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

andplanversion0. ExecutethereportforservicecostcenterSERV-##.

4. Drilldowntotheoriginaldocumentforthelineitemwith2500.

Task 2:

EntertheconsumptionofamaterialbyacostcenterinInventoryManagement.

CheckwhichcostsaretransferredtoManagementAccounting.

1. EnteragoodsissueforyourservicecostcenterSERV-##. Usemovement

type201andremove20piecesof materialR-T200fromstoragelocation

0001 in the Hamburg plant (1000).

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

andplanversion0. ExecutethereportfortheservicecostcenterSERV-##.

3. Drilldowntotheoriginaldocumentforthelineitem.

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AC050 Lesson: CostCentersIntegratedpostingsfromotherApplications

Solution 18: Integrated Postings from

Other Applications

Task 1:

IntheGeneralLedger(FinancialAccounting),postanexpensethatisrelevanttoa

costcenteranddeterminewhichcostsaretransferredtoManagementAccounting.

1. Createa G/L account posting, withtoday asthe date, for the purchaseof

raw materials for the German company code (1000) in currency EUR.

Enter a debit amount of 2500 for G/L account 403000. Specify that the

offsettingcreditistobemadetoG/Laccount113100. Whicherrormessage

is displayed?

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%)forthiscourse.

a) Choose Accounting > Financial Accounting > General Ledger >

Posting>EnterG/LAccountDocumentortransactionFB50.

IfthesystemdisplaystheEnterCompanyCodedialogbox,enter1000

intheappropriatefield andthechoose .

b) In the Document Date field, enter today.

c) Enter the following data:

Field Value or Action

Currency EUR

G/LAccount(firstrow) 403000

D/C Debit

AmountinDocumentCurrency 2500

Tax Code V0

G/LAccount(secondrow) 113100

D/C Credit

AmountinDocumentCurrency 2500

Continued on next page

499

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

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Unit7: CostCenterAccounting AC050

d) Choose Enter .

Thesystemdisplaystheerrormessage,“Account403000requiresan

assignment to a controlling object.”

2. ChargetherawmaterialscoststoyourservicecostcenterSERV-##. Post

the document.

Note: TofindtheCostCenterfield,scrolltotherightinthedebit

row.

a) IntheCostCenterfieldforthedebitentry,enterSERV-##.

b) Choose Enter .

ChoosePost . Makeanoteof thedocument number assignedby

the system.

c) Choose to exit.

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

andplanversion0. ExecutethereportforservicecostcenterSERV-##.

a) Choose Accounting > Controlling > Cost Center Accounting >

Information System > Reports for Cost Center Accounting >

Plan/Actual Comparisons>Cost Centers: Actual/Plan/Varianceor

transaction S_ALR_87013611.

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

500

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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AC050 Lesson: CostCentersIntegratedpostingsfromotherApplications

4. Drilldowntotheoriginaldocumentforthelineitemwith2500.

a) Double-clickthereportlineforcostelement403000.

b) Double-clicktheCostCenters: ActualLineItemsreport.

c) Selectthelineitemwiththevalueof2500andchooseEnvironment→

Accounting Documents.

Thesystemdisplaysalltheaccountingdocumentsthatwerecreated.

d) Choose toexitthemessageboxandthenkeepselecting toexit

the transaction.

Task 2:

EntertheconsumptionofamaterialbyacostcenterinInventoryManagement.

CheckwhichcostsaretransferredtoManagementAccounting.

1. EnteragoodsissueforyourservicecostcenterSERV-##. Usemovement

type201andremove20piecesof materialR-T200fromstoragelocation

0001 in the Hamburg plant (1000).

a) ChooseLogistics>MaterialsManagement>InventoryManagement

>GoodsMovement>GoodsIssueortransactionMB1A.Choosethe

second occurrence of Goods Issue.

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-T200

Quantity 20

e) Choose Post .

f) Choose to exit the transaction.

Continued on next page

501

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

Field	Value or Action
Cost Center	SERV-##
Material	R-T200
Quantity	20

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Unit7: CostCenterAccounting AC050

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

andplanversion0. ExecutethereportfortheservicecostcenterSERV-##.

a) Choose Accounting > Controlling > Cost Center Accounting >

Information System > Reports for Cost Center Accounting >

Plan/Actual Comparisons>Cost Centers: Actual/Plan/Varianceor

transaction S_ALR_87013611.

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) Choose and select the 1SAP layout.

d) Select the line item with a quantity of 20. Choose Environment >

AccountingDocumentstoseealltheaccountingdocumentsthatwere

created.

e) Select toclosethemessageboxandthenkeepchoosing toexit

the transaction.

502

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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AC050 Lesson: CostCentersIntegratedpostingsfromotherApplications

Lesson Summary

You should now be able to:

• Describe the posting logic

• ListthetypicalfeedersystemsthatpostdatatoManagementAccounting

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Unit7: CostCenterAccounting AC050

Lesson: Commitments Management

Lesson Overview

Thislessondiscussesthepostinglogicusedwhencommitmentpostingsaremade

toCostCenterAccountingfromothermaterialsmanagement.

Lesson Objectives

After completingthislesson, you will beable to:

• Explain the concept of commitment management within Management

Accounting

Business Example

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

additiontotheactualcosts. Thesecostsareinitiatedinthepurchasingfunction

of Materials Management when a purchase requisition or a purchase order is

created; theyarerepresentedinstandardreporting inManagementAccounting

as a commitment.

Posting Purchase Orders

Figure 174: Posting Purchase Orders to Cost Centers

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AC050 Lesson: Commitments Management

Apurchaseorderisaformalrequestfromapurchasingorganisationtoavendoror

aplant to supplyorprovideacertainquantityofgoodsorservicesbyacertain

dateandtime. ApurchaseorderdoesnotcreateanentryinFinancialAccounting.

Eachiteminapurchaseordercanbeassignedtoaseparatecostcenter(orother

controlling object).

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