AC050_EN_Col62_FV_Part_A4 (第16页)

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Unit7: CostCenterAccounting AC050

Entering Statistical Key Figures

Statisticalkeyfiguresareusedforcalculationsintheinformationsystemandform

thebasisforperiod-basedallocations. Forexample,youcanusethe“Employees”

keyfiguretocreatereportswithpersonnelcostsforeachemployeeortodistribute

thecoststhat areincurredbythe“Cafeteria”cost center to all cost centersthat

use the cafeteria.

Figure 179: Entry of Statistical Key Figures

Youcreatestatisticalkeyfiguresasmasterdatarecords. Whenyoucreateamaster

record,youmustassignittooneoftwopossiblecategories: keyfiguresforfixed

valuesorkeyfiguresfortotalsvalues. Youuseastatisticalkeyfigureforfixed

values(category1)topostvaluesthatarevalidfromthepostingperiodthroughall

followingperiodsinthecurrentfiscalyear. Youmustpostthestatisticalkeyfigure

againonlywhenthevaluechanges. Akeyfigurefortotalsvalues(category2)is

requiredforpostingvaluesthatarevalidintherelevantpostingperiodonly. You

mustmakeanewpostingforthisineachnewpostingperiod.

Youcanalsoassignstatisticalkeyfigurestoacostcenteroractivitytype. Thisis

useful for cost splitting.

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AC050 Lesson: Cost Center Period End

Figure 180: Transferring Statistical Key Figures from the Logistics

Information System

YoucanusethekeyfigurevaluesmaintainedintheLogisticsInformationSystem

(LIS)asstatisticalkeyfiguresinManagementAccounting. Bydoingso,youcan

use these values in your cost allocations.

The following prerequisites must be met:

• TheLogisticsInformationSystemmustbeactive.

• YoumustcreatestatisticalkeyfiguresinControllingandlinkthemtothe

corresponding key figure in the LIS.

• You must assign the key figures to the corresponding cost centers in

Customising.

Statistical key figures can be transferred to Cost Center Accounting as

activity-dependent or activity-independent values.

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Unit7: CostCenterAccounting AC050

Entering Statistical Key Figures

1. ChooseAccounting>Controlling>CostCenterAccounting>Actual

Posting>StatisticalKeyFigures>EnterortransactionKB31N.

2. Ontheupperscreenarea,enterthedocumentdateandthepostingdate.

Thesystemdefaultsthecurrentdate,whichyoucanhoweveroverwrite.

Hint:

Becareful about which date you choose. Postings to Fixed

ValueStatistical Keyfigureswillbeenteredintheperiodof

the posting date and will automatically roll forward to the

end of the Fiscal Year.

PostingstoTotalsvalueStatisticalKeyFigureswillbeentered

in the period of the posting only.

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. EnteraCostObjectaStatisticalKeyFigureandaQuantity.

7. Choose to post the transaction.

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AC050 Lesson: Cost Center Period End

Periodic Activities in Overhead Cost Controlling

YoucanuseseveralmethodstocarryoutperiodicallocationsinOverheadCost

Management.

Pure cost allocations are used to transfer costs from sender objects to receiver

objects. Thisisknownasavalueflow. Youcanalsoincludeaquantityflowinthe

costallocation. Thecostelementcategory(primaryorsecondary)usedtoallocate

the costs depends on the allocation type.

Activityallocationscanalsobeusedinperiodicallocation. Whenyouallocate

activities, aquantity flowalwaystakesplace. Thisrefersto thequantityof the

differentactivityunits. Anadditionalvaluefloweithertakesplaceimmediatelyor

canbecalculatedattheendoftheperiod. Activitiesarealwaysallocatedusingan

allocation cost element.

If Activity-Based Costing is activated, you can makeperiodiccost allocations

usingtemplates,alsobasedonquantitywithanadditionalvalueflow.

Figure181: PeriodicActivitiesinOverhead CostControlling

InmySAPERP,existingtoolsarenormallyusedasoftenaspossiblesothatusers

canleveragetheskillstheyhavealreadylearned,withouthavingtolearnnewones

eachtime. Similarly,onlytwomaintoolsareusedintheperiodictransactionsfor

OverheadCostManagement: thecostingsheetandthecycle/segmentmethod.

• Thecostingsheet alwaysstartswithbasicvaluestowhichoverheadcosts

are applied.

• The cycle/segment method represents relationships between senders and

receivers. Allocations are madebetween the senders and receiversusing

certain rules.

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Unit7: CostCenterAccounting AC050

OperatingexpensesareoftenposteddifferentlyinFinancialAccountingthanin

ManagementAccounting. Forexample,anFinancialAccountingexpenseposting

inapostingperiodcanactuallyrefer toanentireyear.

Figure 182: Periodic Cost Allocation Methods

ToavoidperiodiccostfluctuationsinCostCenterAccountingthatarecausedby

paymentflowsforspecificperiods, thesecostscanbeattributedtotherelevant

periods of time. Costs that are created in thisway are also known asaccrued

costs. Accrued costscan be postedin two ways:

• WitharecurringentrytransactioninFinancialAccountingandcosttransfer

to Management Accounting

• BycalculatingtheaccrualvalueinManagementAccountingusingthecosts

posted there

WhenyoucalculatetheaccrualvalueinManagementAccounting,youcanchoose

one of the following methods:

• Percentage method

• Target=actual method

Cycles and Segments

Repostings

are used as a posting aid.

Periodic repostings

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AC050 Lesson: Cost Center Period End

TransactionsrelevanttoManagementAccounting,suchastelephonecosts,postal

charges,insurance,andsoon,areenteredinFinancialAccountingandpostedtoa

specialallocationcostcenter,whichisusedexclusivelyforcostcollection. This

minimisesthenumberofdifferentcostcenterassignmentsyouhavetomakewhen

enteringdatainFinancialAccounting. Attheendoftheperiod,thecostsinthe

allocation cost center arerepostedto the cost centersthat actuallyincurred the

costsaccordingtorulesdefinedintheallocationcycle. Theoriginal,primarycost

elements are retained.

Figure 183: Periodic Reposting

Periodicrepostingsshouldbeusedonlywhentheidentityofthesendercostcenter

isnotimportantforthereceiver costcenter. Inperiodicallocationtransactions,

lineitemsarerecordedforboththesenderandreceiversidesinordertodocument

theallocationinfull. However, thesendercost center isnot storedinthetotals

records. Youcandeterminetheoriginofthecostsonlyfromthelineitems. This

enhancessystemperformancewhenyouexecuteandsavethereposting.

Thereceiversofaperiodicrepostingcanbeothercostcenters,WorkBreakdown

Structure (WBS) elements, internal orders, cost objects, or businessprocesses.

YoucanrestrictthenumberofreceiversallowedinCustomising.

Periodicrepostingcanbereversedandrepeatedasoftenasrequired.

Distributions

Distributionisusedtotransferprimarycostsfromasendercostcentertoreceiver

controllingobjects. Onlycostcentersorbusinessprocessescanbesendersina

distribution allocation.

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Unit7: CostCenterAccounting AC050

The receivers for allocation can be other cost centers, WBS elements, internal

orders, cost objects, or business processes. You can restrict the number of

receivers allowed in Customising.

Example: Primary postings (such as energy costs) are collected by a service

cost center and allocated at period-end closing according to rules defined in

the distribution cycle. Theexample inthefigureuses fixed percentagesas the

allocationrule. Otherallocationrulesarealsoavailable.

Figure 184: Distribution

Only primary costs can be distributed. The receivers retain the original cost

elements.

Line itemsare recorded onboththesender and receiver sides todocument the

allocationsindetail. Incomparisontoaperiodicreposting,adistributionupdates

the partner's (sender's) totals record so that it can beidentified at totals record

level in the information system reports.

Distributionscanbereversedandrepeatedasoftenasdesired.

Assessments

Assessmentsareusedtoallocateprimaryandsecondarycostsfromasendercost

center toreceivingcontrollingobjects. Onlycost centersorbusinessprocesses

can be senders in an assessment.

Thereceiversofanassessmentcanbeothercostcenters,WBSelements,internal

orders, cost objects, or business processes. You can restrict the number of

receivers allowed in Customising.

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AC050 Lesson: Cost Center Period End

Primaryandsecondarycosts(suchasenergycosts)areallocatedatperiod-end

closingaccordingtorulesdefinedintheassessmentcycle. Theexampleinthe

figureusesstatisticalkeyfigurestoallocatethecosts.

Figure 185: Assessment

Each segment in an assessment cycle is assigned an assessment cost element

(secondarycostelementcategory42). Allthecostsallocatedinanassessmentare

identifiedbytheseassessmentcostelementsonthereceiverside. Alternatively,

you can use an allocation structure to define the cost elements that are to be

allocated under which assessment cost elements. You can assign individual

costelementstoanassessmentcostelement for thispurpose. Youcansavethe

allocationstructurewhenyoumaintain thesegment.

Line items are created on both the sender and receiver sides to document the

allocation. Thesystemdoesnotdisplaytheoriginalcostelementsonthereceiver

side. Allocatingcostsusinganassessmentisuseful,therefore,ifacostbreakdown

is not important for the receiver.

As with distributions, assessments update the partner's totals record. An

assessmentcanbereversedandrepeatedasoftenasdesired.

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Unit7: CostCenterAccounting AC050

Creating Allocation Cycles

Hint:

The same general approach is used for Repostings, Distributions

and Assessments.

Youcancreateorchangecyclesforperiodicallocationsintheplan

andintheactual,aswellasduringthesystemsettingsforthegiven

allocationdefinition, orintheapplicationitselfwhenyouexecute

theallocationorfromthecycleoverviewdisplay.

1. Select Accounting > Controlling > Cost Center Accounting >

Period-End Closing > SingleFunctions

• PeriodicRepostingor transaction KSW5

• Allocations>DistributionortransactionKSV5

• Allocations>AssessmentortransactionKSU5

2. Select Extras > Cycle > Create

3. Enteranamefortheallocationcycleandastartingdateintheselection

screen.

Hint:

Whenyoucreateacycle, youcan useanexistingcycleasa

referenceandthenchangeittofityourrequirements. Youcan

also use areference cycle from adifferent controlling area.

Plan cycles can be used as a reference for actual cycles, or

actualcyclesasareferenceforplancycles. Inthesecases,you

enterthereferencecycletogetherwiththecreationdateand

the controlling area.

4. Select to continue.

Thesystemusesthefiscalyearendasthedefaultenddateforthecycle.

Ifyouwantadifferentenddate,simplyoverwritethedefaultvalue.

5. Enter a description for your cycle.

6. Deselect Iterative if you want the system to ignore any iterative

sender/receiver relationshipswhenyouexecutea cycle for periodic

reposting, assessment or distribution.

Ifyouwanttoexecuteacumulativecycle,selectCumulative.

Continued on next page

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AC050 Lesson: Cost Center Period End

7. Youcanalsoincludetheobjectcurrencyortransactioncurrencyinthe

cycleprocessingforperiodicrepostings,assessmentsanddistributions.

Hint:

The object or transaction currencies are valid only if you

specify during Customising that all currencies are valid in

the controlling area.

If the company code currency differs from the controlling

areacurrency, thesystemautomaticallyactivatestheObject

currency. You can change this setting. You can also use

Consumptionforperiodicrepostinganddistribution.

8. Choose a Version for the plan cycles. The system offers you the

Version as standard in the plan.

9. Saveyour entriesfor thecycleheader with .

10. Select Attach Segment.

Segment Header Tab

11. Enterasegmentnameandasegmentdescription.

Hint:

Ifmorethanonesegmentexistsinacycle, choosePrevious

segment or Next segment to scroll through the existing

segments. Thesysteminformsyouifnoothersegmentexists.

Youcancreateupto999segmentsinacycle.

12. SpecifythesenderrulesfortheallocationinthesegmentunderSender

values. ThesecanbePostedAmounts,FixedAmountsorFixedRates.

13. Enterthepercentagebywhichthesendervalueistobecredited.

14. Specifywhetheryouwanttoallocateplanvaluesinanactualallocation

cycle, oractualvaluesinaplanallocationcycle.

Youcreateseparatecyclesforplanandactualallocations. Insegment

definition,however,youcandefinethattheplancostsareallocatedin

theactual insteadofthepostedactual costs.

15. Specify the receiver rules for the allocation in the segment under

Tracingfactors. ThesecanbeVariablePortions,FixedAmounts,Fixed

Percentages or Fixed Portions.

Hint:

Continued on next page

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Unit7: CostCenterAccounting AC050

If,whendefiningthesegment,youselectedthereceiverrule

Variableportions,thenthosefieldsinwhichyoumust make

entriesin thefollowingaremarkedasrequired entryfields.

This helps prevent incorrect entries.

IfyouareusingtheVariableportionsreceiverrule,youspecify

the receiver tracing factor.

16. Ifrequired, enterthedesiredscalingfor thenegativetracingfactors.

If you have not specified tracing factors as fixed amounts, fixed

portionsorfixedpercentages,negativetracingfactorsmayarise. This

wouldleadtoreceiversbeingcreditedwithnegativetracingfactorsor

iterationsbeingcanceled. Therearevariousmethodsforscalingany

negative tracing factors.

17. Todefineanassessment,enteranassessmentcostelement(=secondary

costelement), or select anallocationstructure

Senders/Receivers Tab

18. Specify the Senders (the Cost Objects and Cost Elements to be

allocated) and the Receivers (the recipient cost objects for the

allocation.

19. Dependingonthesettingsyoumadeforthesenderandreceivertypes

for each allocation type during Customising, the system offers you

differentfieldsforthesendersand receivers.

Sender Values

Specify the sender values. The fields offered by the system for the

sender values are based on the sender rules that you entered in the

segment header.

Receiver Tracing Factors

Specifythereceivertracingfactors. Thefieldsofferedbythesystem

forthetracingfactorsarebasedonthereceiverrulesthatyouenteredin

the segment header.

20. Go back to the Segment Header tab

21. Check the entriesin theSegmentwith .

22. Save all the entries with .

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AC050 Lesson: Cost Center Period End

Running Allocation Cycles

1. Select Accounting > Controlling > Cost Center Accounting >

Period-End Closing > Single Functions

• PeriodicReposting or transactionKSW5

• Allocations>DistributionortransactionKSV5

• Allocations>AssessmentortransactionKSU5

2. IfpromptedentertheControllingAreaandselect tocontinue.

3. Entertheperiodortheperiodinterval,andthefiscalyear,forwhich

youwanttoexecutetheperiodicrepostingorperiodicallocation.

Hint:

If you first want to execute periodic reposting or periodic

allocation without carrying out an updateand checking the

resultsinthelists,youshouldadoptthedefaultsettingsforTest

run. If youselectTest run, thesystemexecutestheperiodic

reposting or theperiodicallocation, but doesnotupdatethe

database. Ifyouwanttoexecuteperiodicrepostingorperiodic

allocationwithupdate, deselectTestrun.

4. Enterthecycle(s)forwhichtheperiodicrepostingorperiodicallocation

is to be executed.

5. Toexecuteseveralcyclesofthesameallocationtypeinparallel,you

mustfirstassignthesecyclestodifferentcyclerungroups

Choose Extras> Cycle> Cyclerun groups toaccesstheCyclerun

group: Overviewscreen. Tostartthecheckreport,chooseCheckcycle

rungroups andthenExecutethereportwith . Inthisreport,the

systemcontrolswhethercyclesthatareusingthesameorganisational

units(companycode,businessarea,andsoon)areassignedtodifferent

cyclerungroups. Thesystemchecks,forexample,whethertheobjects

of a company code exist in different cycle run groups. If this were

thecase,itcouldleadtoinconsistencieswhenyouexecutethecycles

in parallel.

Use to return to the front screen.

6. Todisplaythebasiclist, chooseExecute .

7. Topost(withupdate)theperiodicrepostingorperiodicallocation:

• Return to the initial screen.

• Deactivate Test run.

• Choose Execute .

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Unit7: CostCenterAccounting AC050

Period End Closing

Figure 186: Exampleforapossiblesequence ofPeriod-End closing in OM

(1st part)

Whenyoucarryoutperiod-endclosinginOverheadCostManagement(CO-OM),

youmustfirstallocatethecostsfromauxiliarycostcenterstomaincostcenters.

Theoverheadcostordersforthecost centersmustbesettledat theappropriate

time.

Period-end closing in Management Accounting should be embedded in an

integratedsystem inclosingfor theentireSAP system. Tofindallthecostsin

CO-OM,itisusefultotransferthefollowingdatabeforeCO-OMclosing:

• Personnel costs (HR Payroll)

• DepreciationsandaccruedinterestfromAssetAccounting

• MiscellaneousdatarelevanttoCO-OMfromothercomponents

Aftertheperiod-endclosingactivitiesarecompleted,alltheoverheadcostorders

andauxiliarycostcentersshouldhaveabalanceofzero.

Thefollowingfigureshowsapossiblesequenceofperiodictransactions. These

stepsusuallycannotbecarriedoutconsecutivelybecausesomestepshavetobe

repeatedforvariousobjectgroups. Thesequenceandcostassignmentshouldbe

appropriate for your business needs.

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AC050 Lesson: Cost Center Period End

Figure 187: Period-End closing in CO-OM (2nd part)

Inthesecondstep,youshouldclosethemaincostcenters.

Thevarianceanalysisisusedtoidentifythecauseofvariances. Withthistool,you

canseewhyacostcenterhasunderabsorptionoroverabsorptionattheendofa

period. Youcannot,however,useittochangethebalanceofthecostcenter.

Tobringthemaincostcenterbalancetozero(byallocatingtheunderabsorption

or overabsorption), youhavethefollowingoptions:

• Assessment to Profitability Analysis

• Actualpricecalculationandrevaluationoftheactivityquantityflows: This

enablesyouto allocatetheunderabsorptionor overabsorption of thecost

centerstothecostobjects. Thisisrequiredfordisplayingtheactualcosts

fromtheperiodonthecostobjects. Thisisparticularlyusefulifyouwantto

usetheactualcostsforasubsequentvaluationofyourwarehousestockatthe

actualcostofgoodsmanufactured(function: actualcosting/MaterialLedger).

Alternativelyforotherreasons,youneedtouseactualcosts(forexample,for

expense-basedbillingofthecostobjectorifananalysisoftheactualsuccess

ofsalesorder-relatedproductionorserviceprovisionisrequired).

With assessment to Profitability Analysis, you do not use the cost objects to

allocatetheunderabsorptionoroverabsorptionofthecostcenters. Themainissue

hereishowthecostcenterbalancesareassignedtothemarketsegments.

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Unit7: CostCenterAccounting AC050

Withactualpricecalculationandrevaluationoftheactivityquantityflows, you

can allocate the underabsorption or overabsorption of the cost centers to the

costobjects. Thisisrequiredfor displayingtheactualcostsfromtheperiodon

the cost objects.

Note: Thisisparticularlyusefulifyouwanttousetheactualcostsfora

subsequentvaluationofyourwarehousestockattheactualcostofgoods

manufactured(function: actualcostingwiththematerialledger).

It is also useful if, for other reasons, you need to use actual costs (for

example,forexpense-basedbillingofthecostobjectorifananalysisof

theactualsuccessofsalesorder-relatedproductionorserviceprovision

is required).

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AC050 Lesson: Cost Center Period End

Exercise 21: Cost Center Period End

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Carry out the period-end postings for your overhead cost objects (cost

centers and overhead orders)

Business Example

Yourcompanywouldliketorunperiod-endclosing. Aspartofperiodend,costs

havetobereallocatedfromtheServiceCostCentertotheProductionCostCenters.

Task 1:

Createanassessmentcycleandsegmenttoallocatethecostsfromyourservice

costcentertotheproductioncostcentersthatitsupports.

1. CreateanactualassessmentcycleAAC-##,whichstartsonthefirstdayof

thecurrentfiscalyear. GivethecyclethedescriptionGroup##assessment.

Createacycle run groupwith the nameGR##.

2. Attach the segment AACS-## and enter the description Service ##

assessment. Enter assessment cost element 631300 for services of the

company. Allocate100% of thepostedactual amountsfrom yoursender

costcenter. Thetracingfactor,whichyouenteronthesamescreen,allocates

fixed percentages.

3. Thesenderoftheallocationisyourservicecostcenter,SERV-##. Entercost

element group OAS for the allocation. The receiver of this allocation is

cost center group HAC040.

4. GototheReceiverTracingFactortabtodefineacostallocationof95%for

costcenterPROD-##andacostallocationof5%forcostcenterPROD-00.

Runaformalcheckonthecycleandsegmentyoucreated.

Save your entries.

Task 2:

Carryouttheactualassessmentforyourservicecostcenter.

1. First executetheassessment asa test runfor your cycle AAC-## andthe

currentperiod. Specifythatdetaillistsaretobedisplayed.

2. Executetheassessmentasanupdateruntopostyourallocation.

Deselect Test Run.

Continued on next page

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Unit7: CostCenterAccounting AC050

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

andplanversion0toseehowtheassessmentaffectsyourservicecostcenter,

SERV-##. Whatisthebalanceonyourcostcenter?

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AC050 Lesson: Cost Center Period End

Solution 21: Cost Center Period End

Task 1:

Createanassessmentcycleandsegmenttoallocatethecostsfromyourservice

costcentertotheproductioncostcentersthatitsupports.

1. CreateanactualassessmentcycleAAC-##,whichstartsonthefirstdayof

thecurrentfiscalyear. GivethecyclethedescriptionGroup##assessment.

Createacycle run groupwith the nameGR##.

a) Choose Accounting > Controlling > Cost Center Accounting >

Period-EndClosing>SingleFunctions>Allocations>Assessmentor

transaction KSU5.

Choose Extras > Cycle > Create.

b) Enter the following data:

Field Value or Action

Cycle AAC-##

Start Date firstdayofcurrentfiscalyear

c) Choose Execute to go tothenext screen.

d) IntheTextfield,enterGroup ## assessment.

e) ChooseGoto>CycleRunGroupandclickCreateGroup .

f) Enter the following data:

Field Value or Action

Cycle Run Group GR##

Text Group ## cycle run

group

g) ChooseConfirm . Continue throughanywarningmessagesand

Confirm again.

Continued on next page

557

Field	Value or Action
Cycle	AAC-##
Start Date	firstdayofcurrentfiscalyear

Field	Value or Action
Cycle Run Group	GR##
Text	Group ## cycle run group

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Unit7: CostCenterAccounting AC050

2. Attach the segment AACS-## and enter the description Service ##

assessment. Enter assessment cost element 631300 for services of the

company. Allocate100% of theposted actualamountsfromyour sender

costcenter. Thetracingfactor,whichyouenteronthesamescreen,allocates

fixed percentages.

a) Choose the Attach Segment button.

b) Enter the following data:

Field Value or Action

Segment Name AACS-##

Description Service ## assessment

AssessmentCostElement 631300

c) VerifythatthesendervaluesintheSegmentHeadertabarecorrect:

Field Value or Action

Sender Rule Posted amounts

Share in % 100

ActualValueOrigin should be selected

ReceiverTracingFactorgroup select Fixed Percentages for the

box receiver rule

3. Thesenderoftheallocationisyourservicecostcenter,SERV-##. Entercost

element group OAS for the allocation. The receiver of this allocation is

cost center group HAC040.

a) Go to the Sender/Receiver tab.

b) Enter the following data:

Field Value or Action

SenderCost Center SERV-##

SenderCostElementGroup OAS

ReceiverCostCenterGroup HAC040

4. GototheReceiverTracingFactortabtodefineacostallocationof95%for

costcenterPROD-##andacostallocationof5%forcostcenterPROD-00.

Runaformalcheckonthecycleandsegmentyoucreated.

Continued on next page

558

Field	Value or Action
Segment Name	AACS-##
Description	Service ## assessment
AssessmentCostElement	631300

Field	Value or Action
Sender Rule	Posted amounts
Share in %	100
ActualValueOrigin	should be selected
ReceiverTracingFactorgroup box	select Fixed Percentages for the receiver rule

Field	Value or Action
SenderCost Center	SERV-##
SenderCostElementGroup	OAS
ReceiverCostCenterGroup	HAC040

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AC050 Lesson: Cost Center Period End

Save your entries.

a) Choose the ReceiverTracing Factortab.

b) Enter the following data:

Field Value or Action

Portion/Percentforcostcenter 95

PROD-##

Sender Cost Element for cost 5

center PROD-00

c) Goto the SegmentHeadertab. Choose .

Hint: IgnoreanymessagesaboutCostCenterPROD00

d) Savethecyclewith andleavethetransactionwith .

Continued on next page

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Field	Value or Action
Portion/Percentforcostcenter PROD-##	95
Sender Cost Element for cost center PROD-00	5

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Unit7: CostCenterAccounting AC050

Task 2:

Carryouttheactualassessmentforyourservicecostcenter.

1. First executetheassessment asa test runfor your cycleAAC-## andthe

currentperiod. Specifythatdetaillistsaretobedisplayed.

a) Choose Accounting > Controlling > Cost Center Accounting >

Period-EndClosing>SingleFunctions>Allocations>Assessmentor

transaction KSU5.

b) Enter the following data:

Field Value or Action

From Period current period

To Period current period

Fiscal Year current fiscal year

Test Run select

Detail Lists select

Cycle AAC-##

c) Choose Enter .

The start dateis copiedfrom your cycle.

d) ChooseExecute . ChooseReceivertoseetheamountstobeassessed.

e) Choose to exit.

2. Executetheassessmentasanupdateruntopostyourallocation.

Deselect Test Run.

a) Gobacktotheinitialscreenfortheassessment.

b) DeselectTest Run. Choose Execute .

c) Choose to exit the transaction

Continued on next page

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Field	Value or Action
From Period	current period
To Period	current period
Fiscal Year	current fiscal year
Test Run	select
Detail Lists	select
Cycle	AAC-##

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AC050 Lesson: Cost Center Period End

3. RuntheCostCenters: Actual/Plan/Variancereport for thecurrentperiod

andplanversion0toseehowtheassessmentaffectsyourservicecostcenter,

SERV-##. Whatisthebalanceonyour costcenter?

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

Version 0

Cost Center SERV-##

c) Run the report .

The balance should be zero.

d) Choose to exit the transaction.

561

Field	Value or Action
Controlling Area	1000
Fiscal Year	current fiscal year
From Period	current period
To Period	current period
Version	0
Cost Center	SERV-##

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Unit7: CostCenterAccounting AC050

Lesson Summary

You should now be able to:

• List thepossibilities for period end closing

• PoststatisticalkeyfigurestoaManagementAccountingobject

• Understand the difference between a reposting, distribution and an

assessment

• Performacostassessmentfromonecostcentertoseveralothercostcenters

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AC050 Lesson: Cost Center Reporting

Lesson: Cost Center Reporting

Lesson Overview

ThislessonintroducesthereportingtoolsthatarenormallyusedinCostCenter

Accounting; Report PainterandtheSAPListViewer.

Lesson Objectives

After completingthislesson, youwillbeable to:

• ListthevariousreportingtoolsthatareavailableinManagementAccounting

Business Example

Havingsuccessfullycreatedtheactualandplanneddata,younowhavetoevaluate

thesepostingsbyrunningoneormoreofthestandardreportsavailableintheSAP

system. You want to find out which reporting tool is appropriate for creating

reports in Cost Center Accounting.

Obviously reporting requirements can vary substantially throughout an

organisation. Youtalkwithseveral managerswith different informationneeds

to assess whether or not their current reports are adequate. In many cases, the

standardSAPreportsaresufficient. Insomecases,however,customreportsare

required to meet specialised needs.

Reporting Tools in Cost Center Accounting

Several reporting tools are used in the Management Accounting information

system, including Report Writer and Report Painter, and theSAP List Viewer.

Eachtoolhasitsownspecialfeaturesandareaofapplication.

TheReportWriterenablesyoutousedatafromManagementAccountingand

other SAP applications in reports, and to configure those reports according to

yourspecificrequirements. Formanyofyour reportingrequirements, youwill

findthatthestandardreportsavailableinthedifferentManagementAccounting

application components are sufficient.

TheReportPainterisusedtomodifythelookandlayoutofreports. Itiseasier

to use than the Report Writer.

TheSAPListViewerstandardisesandsimplifieslistoutputintheSAPsystem.

TheSAPListViewerisusedinManagementAccountingforlineitemreporting.

All lists have a uniform interface and format. You can also create your own

displaylayoutssoyoucanchangetheformatofyourlists. Youcanaddfieldstoa

list,changethesequenceoffields,andchangethecolumnwidth.

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Unit7: CostCenterAccounting AC050

DataisevaluatedinManagementAccountingusingthereportsthatareprovidedin

thestandardsystemorthatyoudefineyourself. Thestandardreportsaresupplied

inclient0. Youmustimportthereportstotheclientinwhichyouwanttowork.

Figure 188: Information System

Report Writer and Report Painter

Inadditiontousingthestandardreports,youcanalsousetheReportPainterand

ReportWritertodefineyourowncustomreports. BoththeReportPainterandthe

ReportWriter provideavarietyoffunctionswithwhichdatacanbedisplayed,

sorted, filtered, and totaled.

Figure 189: Report Painter and Report Writer

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AC050 Lesson: Cost Center Reporting

You can modify Report Painter reports with the Report Writer, but reports

modified in this way can no longer be edited with the Report Painter. Report

WriterreportscannotbemodifiedwiththeReportPainter.

WhenyoucreateyourowncustomreportswiththeReportPainter,youdefinethe

reportrows,thereportcolumns,andthegeneraldataselection. TheReportPainter

canaccessdatainanextract,directfromthedatabase,orfromanarchive.

Allreportsthatareavailableonlinecanberuninthebackgroundatapredefined

time. Thiscanbeparticularlyusefulduringaprocess(suchasperiod-endclosing)

whenyouwanttorundifferentreportsfordifferentusers. Backgroundprocessing

enablesyoutoprocesslargeamountsofdataattimeswhensystemutilisationis

low.

Figure 190: Report Writer Functionality

After you haveexecuted a Report Writer report, you have avariety of options

for analysing the data. These options help you navigate through the data and

changethereportlayout. Youcanmodifythereportonlinetomeetyourspecific

requirements.

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Unit7: CostCenterAccounting AC050

Themostimportantofthesefunctionscanbeaccessedwiththepush-buttonson

theoutput screenof the report. Youcan accessother functionswith the menu.

Here are some examples of these functions:

• DownloadingthereporttoyourPC(asaMicrosoftExcelspreadsheet, for

example)

• Settingthresholdvaluestohighlightorskipcertainrowsofthereport

• MailingreportsusingtheSendfunction. Todothis,youmusthavesavedthe

report in an extract.

• Sortingreportrows, hidingorshowingreportrows, changingthenumber

format, entering a summation level to see only the totals, and producing

graphical renditions of the report data

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AC050 Lesson: Cost Center Reporting

Executing Report Painter Reports

1. Most of the standard reports that you can call up in Cost Center

Accounting are Report Painter reports. To access a Report Painter

report,chooseCostCenterAccounting>Informationsystem>Reports

for Cost Center Accounting.

2. Selectthereportrequired,andstartitusingadouble-click.

Hint:

Ifthefollowingprerequisitesarefulfilled,thesystemdoesnot

displaytheselectionscreen,buteithertheselectionscreenfor

extracts or the most current extract matching the selection

criteria

• User-specific selection criteria is stored in all the

components within Overhead Cost Controlling for all

the selection screen fields

• Extracts exist that match these selection criteria or a

variationthatencompassestheselectioncriteria.

• In the implementation guide (IMG) in the settingsfor

extract management, the settings for your user or the

standardsettingsrequirethatexistingextractsareused

when you call up reports

Youcanalso storesettingsintheIMG whichautomatically

callupthemostcurrentextract. Inthiscase,thesystemdoes

not display the extract list.

3. IntheReportPainterreportselectionscreen,enterthereportparameters

underValueselection. Typicalreportparametersare:

• Controlling areas

• Fiscal year

• From period

• To period

• Version

UnderSelectionGroups,enterthereportobjectsforwhichyouwant

tocall up areport. You can enter individual values, valueintervals,

or groups. To enter multiple individual values or intervals, choose

Multiple selection .

Hint:

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Unit7: CostCenterAccounting AC050

Theselectionscreenisdependentonthecorrespondingreport.

Somereportsrequiremoreparametersthanothers.

You can savedefault selectioncriteriaforcallingup Report

Painter reports. You can define theseeitherasuser-specific

or as standard settings

4. Torunthereport,selecteitherExecute orProgram>Execute.

5. Toprintareport,chooseReport>PrintorthePrintericon.

6. Ifyouexecutedavariation,decidewhethertoprintallvariationreports

oronlythecurrentreport. Thenselectcontinue .

7. Decidewhethertoprintallthepagesofthereportoronlythecurrent

page.

Depending on the size of the report and the page size given in the

layoutparameters,thereportwillbedividedhorizontallyandvertically

among different pages.

Youcanprintthepagedisplayedonthescreen,orprintallpages.

Choose continue .

8. InthescreenPrintScreenListyouenterthefollowinginformation.

• Printer

• The number of copies

• Which pages

Select continue .

Hint:

You canalso print directly fromtheinitial selection screen.

Fromthisscreen,useProgram>Executeandprint

9. To call up another report from within your report, select the report

rowandchooseCallupreport . TheSelectReportdialogwindow

displays a list of reports for selection.

Select the desired report.

Hint:

Alistonlyappearsif youmakethenecessarysettingsinthe

report definition.

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AC050 Lesson: Cost Center Reporting

SAP List Viewer

The SAP List Viewer is particularly recommended for all types of list-based

report. Anexampleofalist-basedreportistheline-itemreport.

Figure 191: SAP List Viewer

IntheSAPListViewerreport,youcanchoosebetweendifferentstandarddisplay

variants(layouts)forthelineitemdisplay. Thedisplayvariantcontrolshowthe

line item information is displayed on the screen. If required, you can change

the sequence of the fields, or select newfields from a field catalog, or remove

ones already selected. You can save these new settings as your own layout

(user-specific or generally available).

Dependingonthewidthofacolumn,theSAPsystemautomaticallydisplaysthe

short text version or the long text version of the field name, using your logon

language, if available.

After running a line item report, you can:

• Scroll horizontally by column

• Hideor showcolumns andchangetheir order

• Sortlistsandfilterdataaccordingtocertaincriteria

• Displaytotalsforvaluecolumns;displaysubtotalsforeachobjectinarow

• Display the original document

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Using ABAP List Viewer Reports

Note: TheSAPListViewerunifiesandsimplifiestheuseoflistsin

theSAPsystem. Auniformuserinterfaceandlistformatisavailable

foralllists. Thispreventsredundantfunctions.

TheSAPListViewerisusedinControllingforreportssuchasthe

following:

• Reportsfromcostcentersandbusinessprocesses

• Actual line item reports from cost centers and business

processes

• Commitment line item reports

• Plan line item reports from cost centers, orders, business

processes, cost objects

• Budget reports

• Cycle reports

Hint:

NotalllistsintheSAPcomponentsusethefullrangeoffunctions

available in the SAP List Viewer. Some lists in the SAP system

componentsofferspecialfunctionsthatextendbeyondthenormal

range of the SAP List Viewer.

1. Access the relevant report either by calling it up from the menu or

from within another report.

2. ThefunctionsSortinAscendingOrderandSortinDescendingOrder

sortthereportrowsinascendingordescendingorderforoneormore

columns.

Selectacolumnbyclickingonthecolumnheader.

ChooseSortinAscendingOrder orSortinDescendingOrder .

Therowsaresorted inthecolumn selected.

3. The Set Filter function enables you to display only those rows that

fulfil certaincriteriainoneormorecolumns.

Tosetafilter,selectoneormorecolumnsbyclickingonthecolumn

headerandbychoosingSetFilter orEdit>SetFilter.

IntheSetFilterdialogbox,entertheFrom/Tovaluesforeachcolumn

selected. Onlyrowswithdatawithintheintervalsspecifiedareshown.

Todeletealltheentriesforthefilter,chooseEdit>DeleteFilterr.

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AC050 Lesson: Cost Center Reporting

4. You can sum one or more columns in the list. The sums can be for

valuecolumnsandforquantitycolumns. Ifyousumincompatibleunits

suchaskilogramsandliters,aseparatesumisshownforeachunit.

Select the desired columns in the list by clicking on the respective

column headers.

ChooseDisplaySum orEdit >DisplaySum.

To delete the sum usethe same option.

Hint:

The system can only sum columns containing values or

quantities.

Dependingonthelist,thesubtotalscanalsobeshownabove

thetotaledrows. Thisisonlypossiblewithsingle-levellists.

5. You can create subtotals in one or morecolumns in the list that are

notvaluecolumns. Thisfunction isalsoavailablefor fieldsthatare

not in the list.

Hint:

Before you can create a subtotal, you must have created a

total for at least one column

Select the columns for which you require subtotals by clicking on

the column header.

Choose Subtotal or Edit > Subtotal.

6. Tochooseanexistinglayoutforthedisplayofthelist,chooseChoose

layout orSettings>Displaylayout>Choose.

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Changing Layouts

1. ThefunctionChangeLayoutdefinesthecurrentlayoutofthelist. To

change the layout, choose Change Layout or Settings > Layout

> Change.

TheChangeLayoutdialogboxshowsyouwhichcolumnsarecurrently

displayedandwhichadditionalcolumnscanbedisplayed.

2. To show or hide columns in the list, the following functions are

available:

• WithHideAllFields ,youcanhideallfieldswiththeexception

of thekeyfields. ThefieldsappearunderHiddenfields, while

theonlyfieldsdisplayedarethekeyfields.

• Toshowallthehiddenfields, chooseShowAll Fields . The

fieldsappearasdisplayfields,whilethelist of hiddenfieldsis

empty.

• Toshowseparatefields, select therelevant rowsofthehidden

fields and choose Show Selected Fields . The fields are

transferredfromthehiddenfieldstothedisplayedfields.

• To hide separatefields, select the relevant rowsof thedisplay

fields and choose Hide Selected Fields . The fields are

transferredfromthedisplayfieldstothehiddenfields.

3. YoucanuseSortinAscendingOrder andSortinDescendingOrder

tosortthehiddenfieldsaccordingtothefieldcontents.

WiththeFind functionyoucansearchforafieldnamewithinthe

hidden fields.

4. Thesequenceofcolumnsinthelistisdeterminedbytheitemnumber

intheItemfield. TheSAPR/3Systemarrangestheitemnumbersin

thesequencethat you usefor the columns.

Tochangethesequenceofthecolumns, overwritetheitemnumbers

or use , , or .

5. IntheLengthofdisplayfieldcolumn,entertherequiredlength,ifthis

is to bedifferent to the standard setting.

6. Ifitispossibletocreatetotalsforacolumn(onlyforvalueandquantity

columns),youcanusetheTotalcolumninthedisplayfieldstospecify

whethertheycanbecreatedinthedisplayvariantforthiscolumn.

7. ChooseTransfer tocopytheentriesandexitthedialogbox.

Hint:

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AC050 Lesson: Cost Center Reporting

NotalllistsintheSAPcomponentsusethefullrangeoffunctions

available in the SAP List Viewer. Some lists in the SAP system

componentsofferspecialfunctionsthatextendbeyondthenormal

range of the SAP List Viewer.

Caution:

If you exit the SAP List Viewer without saving the layout, your

settingswillnotbesaved. Whenyounextcallupthelist,thestandard

settingswillappear. Youcanthennolongercallupyourlayout.

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