AC050_EN_Col62_FV_Part_A4 (第15页)

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Unit7: CostCenterAccounting AC050

Create a non-stock Purchase Order

1. ChooseLogistics>MaterialsManagement>Purchasing>Purchase

order>Create>VendorknownortransactionME21N.

2. OntheinitialscreenentertheVendorandpressENTER.

3. Go to the Org Data Tab and enter the Purchasing Organisation,

PurchasingGroupandCompanyCodeasnecessary.

4. PressENTERtocall up the itemoverview.

Enter the following information:

Material

Leavethematerialfieldblank. Enterashort descriptionof the

materialinthetextfieldandthematerialgroupintheMaterial

Group field.

Account Assignment Category

EnterKtospecifyapostingtoaCostCenter.

Price

IfyouleavethefieldemptyandthenpressENTER,adialogbox

appears. Hereyoumustentereitherthepriceorthenumberofthe

InfoRecordcontainingconditionsfortheitem.

Price unit/Order PriceUnit

Order Quantity

Delivery Data

Plant/Storage Location

5. Choose Item > Account Assignment to enter additional account

assignmentdata(forexample,thenumberoftheGLAccount)

6. Save the purchase order with .

Commitments

Onceposted,thepurchaseorderrecordcreatesacommitmentlineitemforthe

costcenterenteredinthepurchaseorderitem. Theinformationsystemcanreport

onoutstandingcommitmentsforagivencostcenter.

Subsequently,whenactualcostsareincurred(forexample,whentheorderedgoods

aredelivered),theSAPsystemclearsthecommitmentandpoststheactualcosts.

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AC050 Lesson: Commitments Management

Figure 175: Commitments

Commitments for future costs are created in the Purchasing function of the

Materials Management component.

• Apurchaserequisition isaninternalprocurementrequirement(fromthe

requestor to the buyer). A purchase requisition represents aprovisional

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

commitmentinManagementAccounting, youmustassignaManagement

Accounting objecttoapurchaserequisitionitem.

• Apurchaseorderisacontractualagreementtopurchasegoodsorservices

fromavendoraccordingtoagreedconditions. Apurchaseorderisafirm

commitmentbecauseitisbasedonacontractualagreement. Ifapurchase

itemistobeentered under acostelement, you must enter aManagement

Accountingobject. TheitemisthenrepresentedinManagementAccounting.

Whenyou createapurchaseorder with referencetoapurchaserequisition, the

commitmentisreclassifiedinManagementAccounting.

Youreducethecommitmentbypostingagoodsreceiptagainstapurchaseorder.

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

continuesuntilthepurchaseorderisclosedandthecommitmentisreducedtozero.

YoumustactivatecommitmentmanagementinManagementAccountingforeach

controlling area.

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Unit7: CostCenterAccounting AC050

Run a Commitments Report for the Cost Center

1. Select Accounting . Controlling > Cost Center Accounting >

Information System > Reports for Cost Center Accounting >

Plan/ActualComparisons>AdditionalKeyFigures>CostCenters:

Actual/Plan/CommitmentsortransactionS_ALR_87013620.

2. Enter the parameters for the report.

Hint:

You can enter individual Cost Centers and Cost Elements,

RangesorGroups. ThisisoneoftheusesofGroupingMaster

Data.

3. Execute the report with .

Thereportshowsactuals,commitments,assignedamounts(actualplus

commitments) and planned values.

4. You can drill down to the commitments by double clicking on one

of thecellsintheCommitmentcolumnanddoubleclickingonCost

Centers: Commitment line items.

5. Exit the report with .

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AC050 Lesson: Commitments Management

Exercise 19: Commitments Management

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Explain the concept of commitment management within Management

Accounting

Business Example

Costs are initiated in the purchasing function of Materials Management when

a purchase requisition or a purchase order is created; they are represented in

standardreportinginManagementAccountingasacommitment.

Task 1:

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

in Management Accounting.

1. Create a purchase order for vendor 1000, purchasing organisation1000,

purchasing group001, and companycode 1000.

Specify that thepurchase order isto becharged to a cost center (account

assignmentcategoryK).Order10piecesofmaterialR-T200atapriceof24

for your service cost center, SERV-##.

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

messages.

2. RuntheCostCenters: Actual/Plan/Commitmentreportforthecurrentperiod

andplanversion0. RunthereportfortheservicecostcenterSERV-##.

3. Drilldowntotheoriginaldocumentforthelineitemforacommitment.

Task 2:

Createagoodsreceiptwithreferencetoyourpurchaseorder.

1. UsethetransactionMIGO,goodsreceiptforpurchaseorder(MIGO).Ifyou

donotknowthepurchaseordernumber, searchforitbymaterialnumber.

Post the goods receipt.

2. RuntheCostCenters: Actual/Plan/Commitmentreportforthecurrentperiod

andplanversion0. Runthereportfortheservicecostcenter,SERV-##).

3. Drill down to the original document.

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Unit7: CostCenterAccounting AC050

Solution 19: Commitments Management

Task 1:

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

in Management Accounting.

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

purchasing group001, and companycode 1000.

Specify that the purchase order isto bechargedto a cost center (account

assignmentcategoryK).Order10piecesofmaterialR-T200atapriceof24

for your service cost center, SERV-##.

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

messages.

a) ChooseLogistics>MaterialsManagement>Purchasing>Purchase

Order > Create > Vendor/Supplying Plant Known or transaction

ME21N.

Hint: Ifthehelpopensup,selectthe Closetoremoveit.

b) Totherightoftheshoppingbasketsymbol,chooseStandardPO.

c) IntheVendorfield(thesecondboxalong),enter1000.

d) Choose Header(ifnotalreadyexpanded). ChoosetheOrgDatatab

(if not already selected).

e) Enter the following data:

Field Value or Action

PurchasingOrganisation 1000forIDESDeutschland

Purchasing Group 001 for Dietl, B.

Company Code 1000 (IDES AG)

f) Choose ItemOverview(ifnotalreadyexpanded).

g) Enter the following data:

Field Value or Action

AccountAssignmentCategory K

(column A)

Material R-T200

Continued on next page

510

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

Field	Value or Action
AccountAssignmentCategory (column A)	K
Material	R-T200

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AC050 Lesson: Commitments Management

Field Value or Action

PO Quantity 10

Deliv Date today

Net Price 24 per item

Plant 1000

h) Choose Enter .

Ifawarningisdisplayedforthevendor,chooseEnteragaintoremove

the warning.

i) IntheCostCenterfield,enterSERV-##. ChooseEnter .

j) Enterpastanywarningsaboutdeliverydates. ChooseSave .

k) Choose to exit the transaction.

2. RuntheCostCenters: Actual/Plan/Commitmentreportforthecurrentperiod

andplanversion0. RunthereportfortheservicecostcenterSERV-##.

a) Choose Accounting > Controlling > Cost Center Accounting >

Information System > Reports for Cost Center Accounting >

Plan/ActualComparisons>AdditionalKeyFigures>CostCenters:

Actual/Plan/CommitmentsortransactionS_ALR_87013620.

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

511

Field	Value or Action
PO Quantity	10
Deliv Date	today
Net Price	24 per item
Plant	1000

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: CostCenterAccounting AC050

3. Drilldowntotheoriginaldocumentforthelineitemforacommitment.

a) Double-clickthereportlineforcostelement400000

b) Double-clicktheCostCenters: CommitmentLineItemsreport.

c) Double-click the line item.

ThesystemtakesyoutothePurchaseOrder.

d) Keepselecting to exit the transaction.

Task 2:

Createagoodsreceiptwithreferencetoyourpurchaseorder.

1. UsethetransactionMIGO,goodsreceiptforpurchaseorder(MIGO).Ifyou

donotknowthepurchaseordernumber,searchforitbymaterialnumber.

Post the goods receipt.

a) 1. Choose Logistics → Materials Management → Inventory

Management→Goodsmovement→Goodsreceipt→Forpurchase

order→PONumberknownortransactionMIGO.

b) VerifythatthefirstfieldisGoodsreceiptandthesecondisPurchase

order. EnteryourpurchaseordernumberinthethirdfieldandEnter .

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

right-clickandchooseSearch forPOand enterR-T200 as

the material number.

c) Select ItemOKat thebottomof thescreenandpost thedocument

with .

d) Select to exit the transaction.

Continued on next page

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AC050 Lesson: Commitments Management

2. RuntheCostCenters: Actual/Plan/Commitmentreportforthecurrentperiod

andplanversion0. Runthereportfortheservicecostcenter,SERV-##).

a) Choose Accounting > Controlling > Cost Center Accounting >

Information System > Reports for Cost Center Accounting >

Plan/ActualComparisons>AdditionalKeyFigures>CostCenters:

Actual/Plan/CommitmentsortransactionS_ALR_87013620.

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. Drill down to the original document.

a) Double-clickthereportlineforcostelement400000.

b) Double-clicktheCostCenters: ActualLineItemsreport. Double-click

the lineitem. Select the lineitem with thevalue of about 1100 and

chooseEnvironment>RelationshipBrowser.

The system displays the original document and all the accounting

documents that were created.

c) Keep selecting to exit the transaction.

513

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: CostCenterAccounting AC050

Lesson Summary

You should now be able to:

• Explain the concept of commitment management within Management

Accounting

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AC050 Lesson: Cost Center Transactions

Lesson: Cost Center Transactions

Lesson Overview

ThislessonlooksatafewtypicalpostingtransactionsinManagementAccounting,

suchasdirectactivityallocationsandcross-applicationtimesheets.

Lesson Objectives

After completingthislesson, youwillbeable to:

• PostManagementAccountingrepostingdocuments

• Explainthepurposeofandpostadirectactivityallocation

• Explain thepurpose of andenter time sheets

Business Example

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

Sometimes an expenseisposted tothe wrong Management Accountingobject

(costcenter,internalorder,andsoon). Asamemberoftheprojectteam,youwill

explainhowthispostingerror can becorrected.

Inaddition,youwanttoexplainhowtoallocatecostsforservicesperformedfor

anothercostcenterandthedifferentwaysthatareavailable.

Correcting Posting Errors

Onewayofcorrectingpostingerrorsistoreversetheoriginaldocumentandposta

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: CostCenterAccounting AC050

Figure 176: 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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AC050 Lesson: Cost Center Transactions

Reposting Line Items

1. ChooseAccounting>Controlling>CostCenterAccounting>Actual

Posting>RepostLineItems>EnterortransactionKB61.

2. Enterthefollowingdataontheinitial screen:

• Document Number

• Company Code

• Fiscal Year

Youcanalsoenteroneormoreindividualvalues,intervalsorgroups

for each of thefieldsoffered by the system.

Hint:

IfthefieldsofferedbytheSAPsystemontheinitialscreenfor

selectinglineitemsforrepostingarenot sufficient, youcan

showmorefields. Choose Changeselectionparameters.

3. Choose Execute .

On the screen are all the line items of the document that met the

selection criteria.

4. The following options exist:

• Postvaluespreviouslyallocatedtooneaccountassignmentobject

(suchasacostcenter)totwoaccountassignmentobjects

– Reducethevalueallocatedtothepreviouscostcenter.

– ChooseEnter. Thesystemdisplaysthedifferenceforthe

posted value quantity in a new row, using the current

account assignment object.

– Enterthenewaccountassignmentobjecttowhichyouwant

to repost the difference.

Hint:

Youcannot increasethe value posted previously. The

sumoftheamountsforallthedocumentitemsentered

foronelineitemmustcorrespondtotheamountfromthe

original line item.

• PostingLineItemstoaDifferentAccountAssignmentObject

Continued on next page

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Unit7: CostCenterAccounting AC050

– Change the CO account assignment object of the prior

primary cost posting.

– Ifrequired, overwritetheObjectType.

• Using Auxiliary Account Assignments During Line Item

Reposting.

– Entertheobjecttypesandtheaccountassignmentobjects

fortheauxiliaryaccountassignments(statisticalpostings)

in the list.

Youcanselectfromfouraccountassignmentobjects. The

systemalwaysmakesatruepostingforoneoftheseobjects,

enablingyoutomakeadditionalstatisticalpostingsforup

to three objects.

5. Toreachthedocumentheader,choose Header.

Inthedocumentheaderyouenterthepostingdateandthedocument

date, plus adescription for thereposting

Hint:

The posting date must be in the same fiscal year as the

document you want to repost.

6. ChooseOlddocumentrowsbuttontobranchtothesourcedocument

7. To executethereposting, choose Post .

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AC050 Lesson: Cost Center Transactions

Reposting Cost and Revenues Manually

1. Choose Accounting > Controlling > Cost Center Accounting >

ActualPostings>ManualRepostingofCostsorManualRepostingof

Revenues>EnterortransactionsKB11NandKB41N.

YouuserepostingofCostsforPrimaryCostElementsandrepostingof

Revenuesforrevenueelements. Thisisdeterminedbythecostelement

category of theitemthat you want to post.

2. Ontheupperscreenarea,enterthedocumentdateandthepostingdate.

Thesystemdefaultsthecurrentdate,whichyoucanhoweveroverwrite.

3. Toavoidneedingtoreenterthesamebusinesstransactionrepeatedly,

youcanuseexistingdocumentsasatemplateforfurtherpostings. To

doso,enterthenumberofthereferencedocument.

Ifyouwish, youcandisplayfurtherinformationonthepostingsuch

astheuser or theexchangeratetype. To doso, choosethetab strip

Additional information.

4. Chooseascreenvariant. Ifyoudonotenterascreenvariant,thesystem

usesthestandardvariantintendedforthegivenallocation. Youdefine

yourownscreenvariantsformanualactualpostinginCustomising(per

businesstransaction). Thisscreenvariantiseffectivelyacollectionof

settingsthatdetermineswhichfieldsappearontheentryscreen.

5. SpecifywhetheryouwanttoenterdatausingListentryorIndividual

entry.

IfyouchooseListentry,youcanentermorethanonepostingrowfor

theselecteddocumentandbusinesstransaction.

IfyouchooseIndividualentryyoucanonlyenteronepostingrowata

timeforthedocumentandbusinesstransactionselected.

Belowtheindividualentryscreen,thesystemdisplaysalisttowhich

youcantransfereverypostingrow. Tonavigatebetweentheseposting

rows,selectthepostingrowthatyouwanttomoveupto/downto. The

systemdisplaysthedataontheselectedpostingrowontheindividual

entry screen.

6. Enter the data for your posting. The list entry columns and the

ready-for-input fields on the individual entry screen are set in line

with the selected screen variant.

Hint:

Continued on next page

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Unit7: CostCenterAccounting AC050

YoucanexecuterepostingsbetweentheindividualControlling

objects,suchascostcentersororders,inanycurrencystoredin

thesystem. Repostingsaremadeautomaticallyattheaverage

ratesetinCustomising(M).IntheCurrencyfield, enter the

currencyinwhichthegivendocumentsaretobeposted.

Hint:

Whenenteringquantities,youdonotneedtospecifyunitsof

measure. Thesystemautomaticallyadoptstheunitsofmeasure

from the totals transaction data.

7. Choose to post the transaction.

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AC050 Lesson: Cost Center Transactions

Allocating Direct Activities

Duringday-to-dayoperations,acostcentermightperformaserviceforanother

ManagementAccountingobject. For example, aplant maintenancecostcenter

performs services for cost centers for preventive maintenance or for repairs.

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

performed in preventive maintenance.

Figure 177: Direct Activity Allocation

Allocationdatamustbeenteredinthesystemusingoneofthesemethods: activity

allocationsand 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 a 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: CostCenterAccounting AC050

Entering Direct Activity Allocations

1. ChooseAccounting>Controlling>CostCenterAccounting>Actual

Postings>ActivityAllocation>EnterortransactionKB21N.

2. Ontheupperscreenarea,enterthedocumentdateandthepostingdate.

Thesystemdefaultsthecurrentdate,whichyoucanhoweveroverwrite.

3. Toavoidneedingtoreenterthesamebusinesstransactionrepeatedly,

youcanuseexistingdocumentsasatemplateforfurtherpostings. To

doso, enterthenumberofthereferencedocument.

Ifyouwish, youcandisplayfurtherinformationonthepostingsuch

astheuser or theexchangeratetype. To do so, choose the tab strip

Additional information.

4. Chooseascreenvariant. Ifyoudonotenterascreenvariant,thesystem

usesthestandardvariantintendedforthegivenallocation. Youdefine

yourownscreenvariantsformanualactualpostinginCustomising(per

businesstransaction). Thisscreenvariantiseffectivelyacollectionof

settingsthatdetermineswhichfieldsappearontheentryscreen.

5. SpecifywhetheryouwanttoenterdatausingListentryorIndividual

entry.

IfyouchooseListentry,youcanentermorethanonepostingrowfor

theselecteddocument andbusinesstransaction.

IfyouchooseIndividualentryyoucanonlyenteronepostingrowata

timeforthedocumentandbusinesstransactionselected.

6. EnteraSenderCostCenterandSenderActivity,aReceiverCostCenter

and a Quantity.

Hint: Youdo notneedtoenteraprice.

Ifthereceiveroftheactivityallocationisnotacostobject(i.e.

it isa, cost center, businessprocess, or internalorder), then

thefollowingapplies: Ifnopricewassetmanually, thenthe

planpriceisused. Ifyouhavenotexecutedaniterativeprice

calculation,thenthemanuallysetpricefortheactivitytypeis

usedfordirectactivityallocation(thepriceintheplan/actual

(000) version).

Ifthereceiveroftheactivityallocationisacostobject(suchas,

aproductionorderoraproductcostcollector),thentheprice

used for valuation is determined according to the valuation

variant(whichislinkedtothecostobjectforthesimultaneous

Continued on next page

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AC050 Lesson: Cost Center Transactions

costingviathecostingvariant). Ifthereceivingcostobjectis

not linked toa costingvariant forthesimultaneouscosting,

thentheplanpriceforthevaluationperiodisused

7. Choose to post the transaction.

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Unit7: CostCenterAccounting AC050

Cross Application Time Sheets

TheSAPTimeSheetsimplifiesstandardised,cross-applicationtimeentry. The

time sheet combines the functions for recording working times from various

applicationsinonetransaction. Usingthetimesheet,youcansupplythefollowing

componentswith informationabout working times:

• AttendanceandabsenceinHumanCapitalManagement

• InternalactivityallocationinManagementAccounting

• ConfirmationsfromPlantMaintenance,ProgramandProjectManagement,

and Service Management

Figure 178: Time Sheet

Internalemployeesandexternalserviceproviderscanusethetimesheettoenter

theirworkingtimeinthesystem. Ononeeasy-to-usescreen,workingtimedata

can be entered centrally for all persons.

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

individual. IntheSAPsystem, apersonnelnumber isassignedtoeachinternal

employeeorexternalserviceprovider. Youcanthencreatetheminimummaster

recordrequiredifyoudonotusemySAPERPHumanCapitalManagement.

Usersdisplay thetime sheet via specificdata entry profiles. Whenyou define

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

knowledgeandareaofactivityoftheuser. Youcanusethefieldselectionfunction

fortheentryprofilestorestrictthefieldsthataredisplayedontheentryscreen.

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AC050 Lesson: Cost Center Transactions

Using CATS Classic

1. SelectAccounting>Controlling>CostCenterAccounting>Actual

Posting > Time Sheet > CATS Classic > Record Working Times or

transaction CAT2.

The Time Sheet: Initial Screen appears.

2. Enter thedata entry profileyou require

Hint:

Thedataentryprofiledeterminesthemethodofdataentry,the

layoutofthedataentryscreen,andthefollowingfactors:

• Whethertimescanbeenteredforindividualemployeesor

for groups of employees

• Whichdatacanbemaintained(confirmations,services,

and so on)

• Whethertimesheetdataisenteredonadaily,weeklyor

monthly basis

• Whetherornotthedataenteredissubjecttoapproval

3. If the Personnel number field appears on the screen, enter your

personnelnumber. Otherwise,ithasbeenassignedautomatically.

Choose Enter Times .

Hint:

Whenyou call CATS classic for thefirst time after logging

on to the system, the Key date field appears. The key date

determinestheperiodforwhichthetimesheetiscalled.

Depending on your system settings, other fields may also

appear on the initial screen

4. Ifnecessary,overwritethekeydate. Youcanedittheweeknumberor

usethe to movebetween the weeks.

5. Enter the working time attributes required for the employee whose

working timesyou want torecord. Youwillnormallywant toenter

datainall thefieldsinthedataentrysection.

Continued on next page

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Unit7: CostCenterAccounting AC050

YoumayneedtoenterSenderCostCentersandActivitiesaswellas

recipient Cost Objectsand thetimeworked.

Hint:

To reducetheamount of data you haveto enter, thesystem

canautomaticallycopydefaultvaluesfortheemployeetothe

relevantfields. Thedefaultvaluesareenteredintherowsin

whichyouhavealready recorded times. Theyappear when

youchooseENTER . Youcanoverwritethedefaultvalues

as required.

6. Check thedatayouhaveentered with .

7. If necessary, correct data that has generated an error or warning

message.

8. Release the Data only when you are sure you do not want to make

anyfurtherchanges. Thedataisthenreadyforfurtherprocessingby

the person assigned to approve the data, or for transfer to the target

components.

Dependingonthesettingsforyourdataentryprofile,youuseoneof

thefollowing procedurestoreleasethedata:

• Releaseonsaving. Inthiscase,thedataisreleasedautomatically

whenyousaveit. Releaseddataisassignedtheprocessingstatus

Released for approval.

• Releasedatausingthe ReleaseView.

Inthiscaseswitchto ReleaseView, selectthedatarecords

youwanttoreleaseandchoose Release.

9. Save the data with .

10. Depending on the Configuration typically, the time sheet will now

go through an approval process.

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AC050 Lesson: Cost Center Transactions

Transfer CATS Data to Controlling

1. SelectAccounting>Controlling>CostCenterAccounting>Actual

Postings>TimeSheet>Transfer>AccountingortransactionCAT7.

ThisisusedtopostapprovedorcanceledrecordsfromtheTimeSheet

toControlling. ThereportgeneratesCOdocuments. Thetimesheet

data you transfer to Controlling triggers internal activity allocation

in Controlling.

2. EnteraPersonnelnumberorRangeandtheDatesyouwanttotransfer

togetherwithaPostingDateforthedocumenttobeposted.

3. Execute the program with .

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Unit7: CostCenterAccounting AC050

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AC050 Lesson: Cost Center Transactions

Exercise 20: Cost Center Transactions

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. Repost200oftheoperatingsuppliesandconsumablescostsfromtheservice

costcenter, SERV-##, toyour productioncostscenter, PROD-##. Donot

referenceaFinancialAccountingdocument; usecostcenterasthescreen

variant. Thecostelementis403000. Postyourdocument.

2. RuntheCostCenters: Actual/Plan/Variancereport for thecurrentperiod

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.

Task 2:

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

affects your service cost center.

Note: Yourservicecostcenterspent50hoursinspectingtheassetsofyour

productioncostcenter. Thedetecteddamagetosomeassetswasrepaired

with90hoursof repairactivity. Anactivityreport(paperdocument)is

nowpassedtotheinternalaccountingdepartment.

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

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

tocostcenterPROD-##. Usetheentryvariantscost center andlistentry.

Post your document.

Continued on next page

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Unit7: CostCenterAccounting AC050

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

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.

Task 3:

Createanentryusingthecross-applicationtimesheetandtransfertheinformation

toManagementAccounting. Checktheresultontheservicecostcenter.

1. Usethecross-applicationtimesheetwiththedataentryprofileCO2torecord

therepairactivityREP-##,whichyouremployeewiththepersonnelnumber

10##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.

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

Save the time entry.

2. Update the time sheet data directly.

Note: Youcandothisbecauseyourenteredactivitydoesnotrequire

approvalaccordingtothesettingsintheentryprofile.

Foryourentrydate,transferthetimesheetdataaccordinglytoManagement

Accountingonly. Use10##,thepersonnelnumberofyouremployee,forthe

selection. MakeanoteoftheManagementAccountingdocumentnumber.

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

andplanversion0. Executethereportfortheservicecostcenter,SERV-##.

Open the Cost Centers: Actual Line Items report for the allocation cost

element615000anddrilldowntothesourcedocument.

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AC050 Lesson: Cost Center Transactions

Solution 20: Cost Center Transactions

Task 1:

Enter a posting in Financial Accounting.

1. Repost200oftheoperatingsuppliesandconsumablescostsfromtheservice

costcenter, SERV-##, toyour productioncostscenter, PROD-##. Donot

referenceaFinancialAccountingdocument; usecostcenterasthescreen

variant. Thecostelementis403000. Postyourdocument.

a) ChooseAccounting>Controlling>CostCenterAccounting>Actual

Postings>ManualRepostingofCosts>EnterortransactionKB11N.

b) IntheScreenVariantfield,entercost center. ChooseListEntry.

c) Enter the following data:

Field Value or Action

Cost Center (Old) SERV-##

Cost Element 403000

Amount 200

Currency EUR

Cost Center (New) PROD-##

d) Choose Post .

e) Choose to exit the transaction.

Continued on next page

531

Field	Value or Action
Cost Center (Old)	SERV-##
Cost Element	403000
Amount	200
Currency	EUR
Cost Center (New)	PROD-##

第 540 页 / 共 689 页

Unit7: CostCenterAccounting AC050

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

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

andforproductioncostcenterPROD-##. 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/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 .

d) Double click on the 403000 line item.

e) DoubleclickonCostCenters: Actuallineitems

f) Double lick on the line for -200 EUR.

Thisshouldbethedocument thatyouposted.

g) Keepselecting to exit the transaction.

h) RunthereportagainforcostcenterPROD-##.

Continued on next page

532

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: Cost Center Transactions

Task 2:

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

affects your service cost center.

Note: Yourservicecostcenterspent50hoursinspectingtheassetsofyour

productioncostcenter. Thedetecteddamagetosomeassetswasrepaired

with90hoursof repairactivity. Anactivityreport(paperdocument)is

nowpassedtotheinternalaccountingdepartment.

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

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

tocostcenterPROD-##. Usetheentryvariantscost center andlistentry.

Post your document.

a) ChooseAccounting>Controlling>CostCenterAccounting>Actual

Postings>ActivityAllocation>EnterorKB21N.

b) Enter the following data:

Field Value or Action

Doc Date today

Version 0

Screen Variant cost center

c) Choose List Entry.

d) Enterthefollowingdatainthefirstandsecondrows:

Column Row 1 Row 2

SenderCostCenter SERV-## SERV-##

SenderActivityType CHK-## REP-##

ReceiverCostCenter PROD-## PROD-##

TotalQuantity 50 90

e) Choose Post .

f) Choose

Continued on next page

533

Field	Value or Action
Doc Date	today
Version	0
Screen Variant	cost center

Column	Row 1	Row 2
SenderCostCenter	SERV-##	SERV-##
SenderActivityType	CHK-##	REP-##
ReceiverCostCenter	PROD-##	PROD-##
TotalQuantity	50	90

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Unit7: CostCenterAccounting AC050

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

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.

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 .

d) Scrolltotheendofthereporttoseethequantitiesoftheactivitytype

allocation.

e) Keepselecting to exit the transaction.

Task 3:

Createanentryusingthecross-applicationtimesheetandtransfertheinformation

toManagementAccounting. Checktheresultontheservicecostcenter.

1. Usethecross-applicationtimesheetwiththedataentryprofileCO2torecord

therepairactivityREP-##,whichyouremployeewiththepersonnelnumber

10##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

534

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: Cost Center Transactions

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

Save the time entry.

a) ChooseAccounting>Controlling>CostCenterAccounting>Actual

Postings> TimeSheet > CATS Classic> Record WorkingTimesor

transaction CAT2.

b) Enter the following data:

Field Value or Action

Data Entry Profile CO2

Personnel Number 10##

c) ChooseEnterTimes . Ifamessageappearstellingyouthatyouhave

toassignaplant,skipitbychoosingContinue .

d) Enter the following data:

Field or Column Value or Action

SenderCost Center SERV-##

Activity Type REP-##

ReceiverCostCenter PROD-##

e) Inthecolumncontainingtoday'sdate,enter8. ChooseReleaseView .

f) Selectyour entryrowandchooseRelease .

g) ChooseSave . Enter pastanywarnings.

h) Go back to the main menu with .

2. Update the time sheet data directly.

Note: Youcandothisbecauseyourenteredactivitydoesnotrequire

approvalaccordingtothesettingsintheentryprofile.

Continued on next page

535

Field	Value or Action
Data Entry Profile	CO2
Personnel Number	10##

Field or Column	Value or Action
SenderCost Center	SERV-##
Activity Type	REP-##
ReceiverCostCenter	PROD-##

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Unit7: CostCenterAccounting AC050

Foryourentrydate,transferthetimesheetdataaccordinglytoManagement

Accountingonly. Use10##,thepersonnelnumberofyouremployee,forthe

selection. MakeanoteoftheManagementAccountingdocumentnumber.

a) ChooseAccounting>Controlling>CostCenterAccounting>Actual

Postings>TimeSheet>Transfer>AccountingortransactionCAT7.

b) Enter the following data:

Field Value or Action

Personnel Number 10##

Date today

Posting Date today

c) Choose Execute .

The system displays a log with a message informing you that a

document was posted.

d) Exit the transaction with .

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

andplanversion0. Executethereportfortheservicecostcenter,SERV-##.

Continued on next page

536

Field	Value or Action
Personnel Number	10##
Date	today
Posting Date	today

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AC050 Lesson: Cost Center Transactions

Open the Cost Centers: Actual Line Items report for the allocation cost

element615000anddrilldowntothesourcedocument.

a) Choose Accounting > Controlling > Cost Center Accounting >

Information System > Reports for Cost Center Accounting >

Plan/ActualComparisons>CostCenters: 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 .

d) Double-clickthereportlineforcostelement615000.

e) Double-clicktheCostCenters: ActualLineItemsreport.

f) ChooseSelectLayout andselectlayout1SAP.

g) Double-clickthelineitemwithaquantityof 8.

You can now see your CATS posting.

h) Keep selecting to exit the transaction.

537

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: CostCenterAccounting AC050

Lesson Summary

You should now be able to:

• Post ManagementAccountingrepostingdocuments

• Explainthepurposeofandpostadirectactivityallocation

• Explain thepurposeof and enter time sheets

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AC050 Lesson: Cost Center Period End

Lesson: Cost Center Period End

Lesson Overview

This lesson presents the most important periodic transactions in Cost Center

Accounting.

Youwillseethatthereisadistinctionbetweentransactionsthatclosecostcenters

attheexpenseofotheroverheadcostobjects(withinOverheadCostManagement)

andtransactionsthattransferunderabsorptionoroverabsorptionofthe(main)cost

centersto Cost Object Controllingor ProfitabilityAnalysis(outsideOverhead

Cost Management).

Lesson Objectives

After completingthislesson, youwillbeable to:

• List the possibilities for period end closing

• PoststatisticalkeyfigurestoaManagementAccountingobject

• Understand the difference between a reposting, distribution and an

assessment

• Performacostassessmentfromonecostcentertoseveralothercostcenters

Business Example

You want to review the necessary steps for period-end closing in Cost Center

Accounting. Attheendofeveryperiod,overheadcostsmustbeallocatedtothe

auxiliarycostcentersand,inturn,totheproductioncostcenters.

The rent could be allocated from the financial and administration cost center

to other cost centers (such as IT and production machines). This allocation is

basedonthesquaremetersoffloorspaceusedbytheindividualcostcenters(this

informationwasenteredearlierasstatisticalkeyfigures).

The costs of the IT cost center could be then allocated to the individual cost

centers,includingtheproductionmachinecostcenter. Thisallocationisbasedon

thenumberofpersonalcomputers(PCs)intheshopfloorarea.

Aftertheproductionmachinecostcenterhasreceivedalltheallocatedcosts,you

can calculate the actual costs of the various activity types (for example, setup

times,machinehours,andworkinghours)and,therefore,alsotheactualprice.

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