AC050_EN_Col62_FV_Part_A4 (第17页)

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Unit7: CostCenterAccounting AC050

Interactive Information System

Intheinteractiveinformationsystem,youcanvaluateposteddataimmediately

after it has been recorded in the SAP system, and trace the source of the data

down to the document level.

Eachindividualmovementissummarisedautomaticallyintotalsrecords. This

summarisationtakesplaceintheSAPsystembyobject/accountandenablesthe

datatobeevaluatedmorequickly. Youcananalysethetotalsrecorddatawiththe

informationsystem. Fromthesummaryreport,youcananalysetheassociatedline

items by openingthelineitemreport. Youcan alsobranch fromalineitemto

the original documents that created it.

Figure 192: Viewing Documents

To display the original document of the application that sent the data to

ManagementAccounting,selectthelineitemandchooseEnvironment→Source

Document.

Hint: Youcanalsoselectalineitemsimplybydouble-clickingit.

If a document line originated from a posting to a cost center in Financial

Accounting,thesystemdisplaystheFinancialAccountingdocument.

To display accounting documents(line items only), choose Environment →

AccountingDocuments. Adialogboxliststhedocumentsinaccountingthatwere

createdinconnectionwiththat lineitem. Intheexampleinthefigure(primary

postingtoacostcenterinFinancialAccounting),thesedocumentswouldbethe

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AC050 Lesson: Cost Center Reporting

Financial Accounting document, the Management Accounting document, and

possiblyotherdocumentssuchastheSpecialPurposeLedger(FI-SL)document

or consolidation document.

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Unit7: CostCenterAccounting AC050

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AC050 Lesson: Cost Center Reporting

Exercise 22: Reporting in Management

Accounting

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Describe the details Management Accounting provides in reports and

reported data

• Trace a cost posting in Management Accounting back to the original

FinancialAccountingtransactionthatcausedtheposting

Business Example

WhileFinancialAccountingfocusesontherevenuesandexpensesatahighlevel

(companycodeandbusinessarea), Management Accounting providesdetailed

dataoncostsandrevenuesforindividualcostobjects(costcenters,orders,profit

centers, and so on).

You will use the reports of the German subsidiary of controlling area Europe

(operating concern IDES Worldwide) in the General Ledger (in Financial

Accounting) and in Profitability Analysis and Cost Center Accounting

(Management Accounting) to examine thereporting focus in each application

area. YouwilltraceacostpostinginManagementAccountingbacktotheoriginal

FinancialAccountingtransactionthatcausedthepostingtoseethelevelofsystem

integration.

Task 1:

Execute a report for a controlling area.

1. Incostaccounting,executeareportforthecontrollingarea,Europe(1000).

ExecutetheCostCenters: Actual/Plan/Variancereportforperiods1to12

of the current fiscal year and plan version0. Usecost center 4230. How

detailed isthecostinformation in thisreport?

Hint: When you leave a cost center report, if the system asks

whetheryouwanttoexitthereportandgenerateanextract,choose

Yestoexitthereport. DonotchooseGenerateExtract.

Continued on next page

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Unit7: CostCenterAccounting AC050

Task 2:

Review the cost postingson servicecostcenter 4230 and examinetheposting

documentsthatconcerncostelement420000(directlaborcosts).

1. Drill down on cost element420000 (direct labor costs) to the actual line

items that make up this total.

Drilldownonalineitemtothedocument(sourcedocument)thatcontains

thebusinesstransaction. Lookattheotheraccountingdocumentsconnected

with this business transaction.

Task 3:

Executeareportincosting-basedprofitabilityanalysis.

1. Execute a report in costing-based profitability analysis for the operating

concern IDES Worldwide (IDEA).

Execute contribution margin report, AC040, for the current fiscal year

withplanversion110. Thisreportdisplaystheresultsfordifferentmarket

segments. Usetheclassicdrilldownreport first.

Drilldowntotheresultsforplant1000(Hamburg)inreportAC040. What

is the gross revenue for this view?

Note: Ifthesystemasksyouwhethercosting-basedisthecorrect

typeof profitabilityanalysis, chooseYes.

2. Drill down in this report for plant 1000 to division 01 (pumps), product

P-101andcustomer1321. Whatistheactualgrossrevenueforthisview?

3. Double-clickonCustomer1321toinvestigatetheresultsforproductP-101

(pump). Scrolltothebottomofthereport. Whatistheactualgrossrevenue

for this view?

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AC050 Lesson: Cost Center Reporting

Solution 22: Reporting in Management

Accounting

Task 1:

Execute a report for a controlling area.

1. Incostaccounting,executeareportforthecontrollingarea,Europe(1000).

ExecutetheCostCenters: Actual/Plan/Variancereportforperiods1to12

of the current fiscal year and plan version0. Usecost center 4230. How

detailed isthecostinformation in thisreport?

Hint: When you leave a cost center report, if the system asks

whetheryouwanttoexitthereportandgenerateanextract,choose

Yestoexitthereport. DonotchooseGenerateExtract.

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 1

To Period 12

Plan Version 0

Or Value(s) 4230

c) Execute the report with .

Inthisreport,costinformationisdisplayedatthecostcenterandcost

element level.

d) Stay in this report for the next step.

Continued on next page

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Field	Value or Action
Controlling Area	1000
Fiscal Year	current fiscal year
From Period	1
To Period	12
Plan Version	0
Or Value(s)	4230

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Unit7: CostCenterAccounting AC050

Task 2:

Review the cost postingson servicecostcenter 4230 and examinetheposting

documentsthatconcerncostelement420000(directlaborcosts).

1. Drill down on cost element420000 (direct labor costs) to the actual line

items that make up this total.

Drilldownonalineitemtothedocument(sourcedocument)thatcontains

thebusinesstransaction. Lookattheotheraccountingdocumentsconnected

with this business transaction.

a) Double-clickthereportrowforcostelement420000.

b) Double-clicktheCostCenters: ActualLineItemsreport.

Choose Document to display the original Financial Accounting

document (accounting document).

c) GobacktotheDisplayActualCostLineItemsforCostCentersscreen

by clicking .

d) SelectthelineitemandchooseEnvironment>AccountingDocuments.

Thesystemdisplaysalistoftheaccountingdocumentsgeneratedby

this posting.

e) Examine the accounting document.

Inthisexample, the sourcedocument is the same astheaccounting

document.

f) Exitthereportwith andreturntotheapplicationmenu.

Task 3:

Executeareportincosting-basedprofitabilityanalysis.

1. Execute a report in costing-based profitability analysis for the operating

concern IDES Worldwide (IDEA).

Execute contribution margin report, AC040, for the current fiscal year

withplanversion110. Thisreportdisplaystheresultsfordifferentmarket

segments. Usetheclassicdrilldownreport first.

Continued on next page

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AC050 Lesson: Cost Center Reporting

Drilldowntotheresultsforplant1000(Hamburg)inreportAC040. What

is the gross revenue for this view?

Note: Ifthesystemasksyouwhethercosting-basedisthecorrect

typeof profitability analysis, chooseYes.

a) Choose Accounting → Controlling → Profitability Analysis →

InformationSystem→ExecuteReportortransactionKE30.

b) IntheSetOperatingConcerndialogbox,enterIDEAintheOperating

Concern field.

Selectcosting-basedandconfirmwithContinue .

c) Select Report AC040 andExecute .

d) Enter the following data

Field Value or Action

From Fiscal Year 2005

From Period 1

To Period 12

Plan Version 110

GraphicalReportOutput Select

currentfiscalyearandplanversion110. ChooseExecute.

e) Double-clickPlant in the navigation area.

Checkwhetherplant1000(Hamburg)isdisplayed.

2. Drill down in this report for plant 1000 to division 01 (pumps), product

P-101andcustomer1321. Whatistheactualgrossrevenueforthisview?

a) DragPlant1000toDivisionintheNavigationArea.. Checkwhether

division 01 (pumps) is displayed.

b) DragDivision01toProductintheNavigationArea. Checkwhether

product P-101 is displayed.

c) Drag Product P-101 to Customer in the Navigation Area. Check

whether customer 1321 is displayed.

Continued on next page

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Field	Value or Action
From Fiscal Year	2005
From Period	1
To Period	12
Plan Version	110
GraphicalReportOutput	Select

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Unit7: CostCenterAccounting AC050

3. Double-clickonCustomer1321toinvestigatetheresultsforproductP-101

(pump). Scrolltothebottomofthereport. Whatistheactualgrossrevenue

for this view?

a) Double Click on the selected items in the navigation area until you

return to the initial report.

b) Double-clickProductandselectproductP-101bydouble-clicking.

c) Investigatetheresultsfor product P-101withthe dataat thebottom

of the screen.

d) Select to exit the report.

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AC050 Lesson: Cost Center Reporting

Lesson Summary

You should now be able to:

• ListthevariousreportingtoolsthatareavailableinManagementAccounting

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UnitSummary AC050

Unit Summary

You should now be able to:

• ListthemasterdatausedinCostandRevenueAccountingandexplainthe

purpose

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

purpose

• Listwaysinwhichgroupsofmasterdatacanbeused

• DescribehowplanningfeaturesinSAPsystemcouldbeusedforplanning

activities within your organisation

• Explainhowdifferentplan versionscanbeused

• Explainthepurposeofstatisticalkeyfiguresandthemethodsusedtoplan

them

• Describetheobjectivesofactivitytypeplanning

• Namethetypicalsequenceofstepsinvolvedincostcenterplanning

• Describeafewsimpleandcomplexplanningoptions

• Describe the posting logic

• ListthetypicalfeedersystemsthatpostdatatoManagementAccounting

• Explain the concept of commitment management within Management

Accounting

• Post ManagementAccountingrepostingdocuments

• Explainthepurposeofandpostadirectactivityallocation

• Explain thepurposeof and enter time sheets

• List thepossibilities for period end closing

• PoststatisticalkeyfigurestoaManagementAccountingobject

• Understand the difference between a reposting, distribution and an

assessment

• Performacostassessmentfromonecostcentertoseveralothercostcenters

• ListthevariousreportingtoolsthatareavailableinManagementAccounting

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AC050 Test Your Knowledge

Test Your Knowledge

1. The two types of Cost Elements are and

Fillintheblankstocompletethesentence.

2. TheCostElementCategorylimitswhatcanbedonewithaCostElement.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

3. InadditiontoCostElementswhichMasterDatacanbeusedinCostCenter

Accounting?

Choosethecorrectanswer(s).

□ A Cost Center

□ B Activity Type

□ C Process

□ D Statistical Key Figure

□ E Profitability Segment

4. ThetwotypesofStatisticalkeyFiguresare and

Fillintheblankstocompletethesentence.

5. AllCostCentersmustbelongtotheStandardHierarchy

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

6. AllActivityTypesmustbelongtotheStandardHierarchy.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC050

7. WhichofthefollowingMasterDatacanbegrouped

Choosethecorrectanswer(s).

□ A Cost Centers

□ B Cost Elements

□ C Activity Types

□ D Statistical Key Figures

□ E Profit Centers

□ F Internal Orders

8. WhichofthefollowingarePlanningAreasinCostCenterAccounting?

Choosethecorrectanswer(s).

□ A Cost Element/Activity Input

□ B Activity Types/Prices

□ C Cost center budgets

□ D Standard Hierarchy

□ E Statistical Key figures

9. Planner Profiles group together users who need to do the same type of

planning.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

10. You can have up to 5 plan versions

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

11. You must have Version 0

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

12. Youcanmakeone-sidedpostingsinManagementAccounting

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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AC050 Test Your Knowledge

13. When you analyse document postings in Management Accounting the

documentnumberistheonecreatedinFinancialAccounting.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

14. GivetwoexamplesofAssetAccountingpostingsthatcouldgiverisetoan

entry in Management Accounting.

15. When you make a goods issue in materials management the

determines which type of Cost Object

is to be updated.

Fillintheblankstocompletethesentence.

16. CommitmentscanbecreatedbybothPurchaseOrdersandRequisitions

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

17. Agoodsreceiptwillreducethevalueofacommitment.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

18. In order to use reposting of line items you need to have the original

Fillintheblankstocompletethesentence.

19. Directactivityallocationsuse costelements.

Fillintheblankstocompletethesentence.

20. Only a can be the Sender in a Direct Activity

Allocation.

Fillintheblankstocompletethesentence.

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TestYourKnowledge AC050

21. NamesomeofthecomponentsthattheCrossApplicationTimeSheetcan

update

22. Which of the followingreporting tools can be used in Cost Center

Accounting?

Choosethecorrectanswer(s).

□ A Report Painter

□ B Reports Writer

□ C ABAP List Viewer

□ D LIS

23. ReportPainterReportsaredeliveredwiththesystem. Ifyouwanttocreate

your own reportsyou must use ReportWriter.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

24. SAPListViewerisusedparticularlyforPlanvsActualcomparisons

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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AC050 Test Your Knowledge

Answers

1. ThetwotypesofCostElementsarePrimaryandSecondary.

Answer: Primary , Secondary.

InadditiontoCostElementstherearealsoRevenueElements.

2. TheCostElementCategorylimitswhatcanbedonewithaCostElement.

Answer: True

Yes,forexampleCategory21CostelementsareusedonlyforInternalOrder

Settlement.

3. InadditiontoCostElementswhichMasterDatacanbeusedinCostCenter

Accounting?

Answer: A, B, D

ProcessesareusedinActivityBasedCostingandtheProfitabilitySegment

isthe master datain Profitability Analysis.

4. ThetwotypesofStatisticalkeyFiguresareFixedandTotals.

Answer: Fixed , Totals.

Fixedtendtoremainunchangedover timee.g. Headcount whereastotals

varymonth onmonth e.g. mileagetravelled.

5. AllCostCentersmustbelongtotheStandardHierarchy

Answer: True

Yes a Cost Center has to be attached tothe Standard Hierarchy before it

can be saved.

6. AllActivityTypesmustbelongtotheStandardHierarchy.

Answer: False

Thereisnostandardhierarchyfor Activitytypes.

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TestYourKnowledge AC050

7. WhichofthefollowingMasterDatacanbegrouped

Answer: A, B, C, D, E, F

Yes they can all be grouped.

8. WhichofthefollowingarePlanningAreasinCostCenterAccounting?

Answer: A, B, E

Theplanningareasdescribethedifferentobjectsthatyoucanplan.

9. Planner Profiles group together users who need to do the same type of

planning.

Answer: False

PlannerProfilesgrouptogetherthePlanningLayoutsthataparticularuser

or users might wish to use.

10. You can have up to 5 plan versions

Answer: False

You cancreateasmany versions asyouneed.

11. You must have Version 0

Answer: True

Thesystemautomaticallycreatesversion0whenyoucreateaControlling

Area. Version0istheversionusedforanalysingactualdata.

12. Youcanmakeone-sidedpostingsinManagementAccounting

Answer: False

Primary postings may be one-sided by their very nature but any posting

madeinManagementAccountinghastoobeytheaccountingprincipleof

Debits = Credits.

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AC050 Test Your Knowledge

13. When you analyse document postings in Management Accounting the

documentnumberistheonecreatedinFinancialAccounting.

Answer: False

Controllingdocumentshavetheirownuniqueidentifier. Whenyoumake

a CO relevant posting in FI , two documents are created, a Financial

AccountingDocumentandaControllingDocument.

14. GivetwoexamplesofAssetAccountingpostingsthatcouldgiverisetoan

entry in Management Accounting.

Answer: Depreciation postings

Interest Postings

15. WhenyoumakeagoodsissueinmaterialsmanagementtheMovementType

determineswhichtypeofCostObjectistobeupdated.

Answer: Movement Type

Themovementtype201istheoneusedforpostingtoaCostCenter.

16. CommitmentscanbecreatedbybothPurchaseOrdersandRequisitions

Answer: True

Commitments can be created by both but a requisition will only create a

commitmentifithasaCostAccountingAssignment.

17. Agoodsreceiptwillreducethevalueofacommitment.

Answer: True

A goods receipt against a purchase order will reduce the value of the

commitmentthatthepurchaseordercreated. Thiswillcontinuetohappen

untilthecommitmentisreducedtozeroorthepurchaseorderisclosed.

18. Inordertouserepostingoflineitemsyouneedtohavetheoriginaldocument

number.

Answer: document number.

Therepostingrepostsanalreadyposteddocument.

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TestYourKnowledge AC050

19. DirectactivityallocationsuseCategory43costelements.

Answer: Category 43

TheActivityallocationsuseasecondarycostelementthathastobecategory

43.

20. OnlyaCostCentercanbetheSenderinaDirectActivityAllocation.

Answer: Cost Center

TheReceiversmayvarybutonlyaCostCentercanperformactivities,

21. NamesomeofthecomponentsthattheCrossApplicationTimeSheetcan

update

Answer: Management Accounting

Human Capital Management

Plant Maintenance

Project Systems

Service Management

22. Which of the followingreporting tools can be used in Cost Center

Accounting?

Answer: A, B, C

LIS is the LogisticsInformation System. All the others are used in Cost

Center Accounting

23. ReportPainterReportsaredeliveredwiththesystem. Ifyouwanttocreate

your own reportsyou must use ReportWriter.

Answer: False

YoucancreateyourowncustomreportswithbothReportPainterandReport

Writer.

24. SAPListViewerisusedparticularlyforPlanvsActualcomparisons

Answer: False

TheSAPListViewerisparticularlyrecommendedforalltypesofListbased

reports.

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Unit 8

Internal Orders

Unit Overview

ThisunitdiscussesthemasterdatarequiredforInternalOrderAccounting. Italso

coversplanningforinternalorders. WelookathowInternalOrdersareintegrated

with other applications and then how period end is dealt with from an Order

perspective. Throughout we look at some of the standard reporting available

for Internal Orders.

Unit Objectives

After completing thisunit, you will beableto:

• ListthemasterdatausedinInternalOrderAccountingandexplainitspurpose

• DescribethescopeofPlanninginInternalOrders

• DescribethepurposeanduseofEasyCostPlanningfunctions

• Set up a budget for an internal order

• Postdocumentstoaninternalordertodemonstratetheeffectsofavailability

control

• DescribehowExecutionServicesisusedtopostdocuments

• List real and statistical controlling objects

• Settlethecostsforaninternalordertoacostcenter

• Calculate Overheads

Unit Contents

Lesson: Internal Order Master Data..........................................595

Procedure: Creating an Order with the Order Manager...............597

Exercise 23: Internal Order Master Data................................599

Lesson: Internal Orders: Planning and Budgeting .........................603

Procedure: Overall Planning..............................................606

Procedure: Easy Cost Planning..........................................609

Procedure: Execution Services for Easy Cost Planning ..............611

Procedure: Entering Budgets on Internal Orders ......................614

Exercise 24: Internal Orders: Planning and Budgeting................615

Lesson: Statistical and Real Postings........................................620

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Unit8: InternalOrders AC050

Exercise 25: Statistical and Real Postings..............................623

Lesson: Internal Orders Period End..........................................630

Procedure: Calculating Overheads ......................................632

Procedure: Displaying a Costing Sheet .................................633

Procedure: Carrying Out Settlement.....................................636

Exercise 26: Internal Orders Period End................................639

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AC050 Lesson: Internal Order Master Data

Lesson: Internal Order Master Data

Lesson Overview

This lesson describesthe master data required for Internal Orders. The lesson

alsoshowsyouhowtocreateinternalorders,andmasterdatagroups. Withthis

information, you can set up the master data in the system for your enterprise.

RememberthatinadditiontotheOrderMasterDatayoualsoneedCostElements

and perhaps Statistical Key Figures.

Lesson Objectives

After completingthislesson, youwillbeable to:

• ListthemasterdatausedinInternalOrderAccountingandexplainitspurpose

Business Example

YouwanttoseehowtosetupthemasterdatathatisrelevantforInternalOrder

Accountinginthesystem. Toanalysetheresponsibilityforcosts,yousubdivide

yourcompanyintovariousdepartmentsor businesses, which youdepict in the

system with appropriate master data such as cost centers. However for some

costcentersyouwant tobeabletoanalyseatalower levelofdetaile.g. Break

downthemarketingcostcenterintotheindividualcampaigns. Youassignthecost

incurredinthesystemtothismorespecificmasterdata.

Master Data used in Internal Order Accounting

InadditiontothemasterdatausedinCostElementandCostCenterAccounting,

InternalOrderAccountingneedstheInternal Order:

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Unit8: InternalOrders AC050

Figure 193: Internal Order Master Data

The internal order master record consists of different sections, which are

representedbyatabpagewithpredefinedfieldgroups. Youcanchangethetab

pagetitleinCustomisingandassigndifferentfieldstothetabpages.

TheOrdertypefieldisthemostimportantfieldintheinternalordermasterdata.

Theordertypeallowsyoutospecifythedefault valuesfor thedifferentmaster

data fields and to define certain order characteristics, such as the settings for

settlement,planningandbudgeting,dependingonwhattheorderisusedfor.

You can use internal orders for planning, collecting, monitoring and settling

costsofcertainoperationsandtasksinanenterprise. YoucanusetheSAPsystem

tocontrolyourinternalordersthroughoutthecompletelifecycle(fromcreationto

finalsettlement,includingplanningandpostingactualcosts).

Youcanuseinternalordersfordifferentpurposes. Thisfunctionalclassificationis

representedinthedifferentordertypes,whichareusedtodeterminehowtheorders

are processed in the system. The general categories of internal orders contain

overheadcostorders,investmentorders,accrualorders,andorderswithrevenues.

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AC050 Lesson: Internal Order Master Data

Creating an Order with the Order Manager

1. ChooseAccounting→Controlling→Internalorders→Masterdata

→OrderManagerortransactionKO04. TheOrderManagerscreen

appears.

Hint:

If you have already worked in the Order Manager, you can

eitherseethelastteninternalordersthatyouprocessedinyour

personalworklist,ortheordersfromthelastselectionvariant

chosen. Youcandeleteoraddordersintheworklist,orcallup

theordersusingadifferentselectionvariant.

2. Select create .

3. Entertheordertypeandchoosecontinue .

4. IfnecessarysettheControllingAreaforyourorderinthedialogbox,

and choose Enter .

5. Enterashorttexttodescribeyourinternalorder.

6. Forexternalnumberassignment,enterakeyfortheinternalorder.

7. Entertherequireddatafortheinternalorderinthetabpages.

Hint:

TheinternalorderlayoutmaydifferfromtheOrderLayoutin

the Standard dueto IMG settings.

• Thesystemsetsthecontrollingarea,companycode,andbusiness

areaaccordingtovarioussettings,orifrequired,automatically.

• Generaldataisforinformationonlyandisnotvalidatedbythe

system.

• Thesystemsetsthestatus,currencyandobjectclassautomatically

• Youcanalsomaintainthefieldsintheperiod-endclosinggroup

box at a later date

• Ifyouwanttosettleaninternalorder100%toonecostcenteror

oneG/Laccountunder onesettlementcost element, thenenter

thisdataintothegroupboxSettlementtoaReceiver. Inallother

cases you define settlement using the Settlement Rule, which

you can also define later.

8. Save your internal order with .

9. Your internal order is created. The system issues an order number

whenyoumakeaninternalnumberassignment. Thisnumberclearly

identifies the internal order.

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Unit8: InternalOrders AC050

Real and Statistical Objects

Real objects can act as sending or receiving objects during cost allocation.

Examplesofrealobjectsincludecostcenters(foraccountassignmentofcosts),

internalorders(real),projects(real),networks,make-to-orderproductionorders,

cost objects, and profitability segments.

Statistical objects cannot allocate costs to other objects. You can make a

statisticalaccountassignmenttoanynumberofcostaccountingobjects. Statistical

controllingobjectsincludestatisticalorders,statisticalprojects,andprofitcenters.

Figure 194: Real and Statistical Objects

The account assignment object itself canbeeither areal or a statistical object.

For example, an overhead cost order is defined as real or statistical when it is

created. Arealorder takesonly real postings, andastatistical ordertakesonly

statistical postings.

Costcentersareanexception. Theyaretheonlyobjecttowhichyoucanmake

both real and statistical postings

TopostcostsinManagementAccounting,youmustidentifythecorresponding

realManagementAccountingaccountassignmentobjectinthesourcedocument

(for example, ajournalentryin Financial Accounting). Onlyonerealobject is

allowed for each document itemin thesource document. Additionalstatistical

objectscan beenteredorderivedfromthesystem.

Posting costs and revenues to Management Accounting can result in real

and statistical postings. You can settle real postings with other Management

Accountingobjects. Statisticalpostingsareforinformationpurposesonly.

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AC050 Lesson: Internal Order Master Data

Exercise 23: Internal Order Master Data

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Createmaster datafor InternalOrderAccounting

Business Example

In addition to managing costs by organisational units (cost centers), you also

wanttomanagecostsforinternaltasksthatareundertakenwithinyourcompany.

Youwillcreateoverheadorderstocollectthesecosts. Aswithcostcenters,you

shouldassignyourordertotheappropriateprofitcenterifyouuseprofitcenters.

At the end of the accounting period, the order costsshould be allocated to the

cost center responsible for the costs.

Task:

Create an overhead order to which you can allocate costs in each accounting

period.

Note: For more detailed controlling, you want to record the costs

associated with the participation of your company in a trade fair on a

cost center and separately.

1. UsetheOrderManagertocreateanoverheadorder. UseordertypeInternal

Order – Marketing (0400). Give your order the name Trade Fair

Group##andassignittothebusinessareaCorporateOther(9900)and

profit center Internal Services (1400). Specify your service cost center

(SERV-##) asthe cost center responsible.

Note: Do not save your order yet.

2. Createaperiodicsettlementruletosettle100%oftheactualcoststoyour

servicecostcenterSERV-##. Savetheorder. Makeanoteofthetradefair

order number on your data sheet.

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Unit8: InternalOrders AC050

Solution 23: Internal Order Master Data

Task:

Create an overhead order to which you can allocate costs in each accounting

period.

Note: For more detailed controlling, you want to record the costs

associated with the participation of your company in a trade fair on a

cost center and separately.

1. UsetheOrderManagertocreateanoverheadorder. UseordertypeInternal

Order – Marketing (0400). Give your order the name Trade Fair

Group##andassignittothebusinessareaCorporateOther(9900)and

profit centerInternal Services (1400). Specify your service cost center

(SERV-##) as the cost center responsible.

Note: Do not save your order yet.

a) ChooseAccounting→Controlling→InternalOrders→MasterData

→OrderManagerortransactionKO04. ChooseCreate .

b) Enter0400astheordertypeandchooseContinue . EnterTrade

Fair Group ## as the description.

c) IntheAssignmentstabenterthefollowingdata:

Field Value or Action

Company Code 1000

Business Area 9900

Profit Center 1400

ResponsibleCostCenter 3200

Note: Donotsavetheordermasterrecordyet.

Continued on next page

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Field	Value or Action
Company Code	1000
Business Area	9900
Profit Center	1400
ResponsibleCostCenter	3200

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AC050 Lesson: Internal Order Master Data

2. Createaperiodicsettlementruletosettle100%oftheactualcoststoyour

servicecostcenterSERV-##. Savetheorder. Makeanoteofthetradefair

order number on your data sheet.

a) Choose the Settlement Rule button.

b) Enter the following data:

Field Value or Action

Cat CTR

SettlementReceiver SERV-##

% 100

Settlement Type PER

c) ChooseSave . Makeanoteofthetradefairordernumber.

Hint: Yourordernumberappearsontheleftsideofthescreen.

All the orders you processed will be listed here with some

importantinformation. Toseemoreof thisinformation, use

the mouse to widen the panel.

To change the information that is displayed here, select a

differentlayout. Youcanalsocreateyourownlayouts.

To go directly to any order, click the order number. You

can sortand filter thelist oforders, andswitchtocollective

processing mode.

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Field	Value or Action
Cat	CTR
SettlementReceiver	SERV-##
%	100
Settlement Type	PER

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Unit8: InternalOrders AC050

Lesson Summary

You should now be able to:

• ListthemasterdatausedinInternalOrderAccountingandexplainitspurpose

Related Information

• More Information on Internal Orders can be found in the 2 day AC415

Internal Order Course.

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AC050 Lesson: Internal Orders: Planning and Budgeting

Lesson: Internal Orders: Planning and Budgeting

Lesson Overview

This lesson focuses on planning for Internal Orders and describes the various

planningtoolsincludingEasyCostPlanning. Italsolooksatbudgeting.

Lesson Objectives

After completingthislesson, youwillbeable to:

• DescribethescopeofPlanninginInternalOrders

• DescribethepurposeanduseofEasyCostPlanningfunctions

• Set up a budget for an internal order

• Postdocumentstoaninternalordertodemonstratetheeffectsofavailability

control

• DescribehowExecutionServicesisusedtopostdocuments

Business Example

In addition to Cost Center planning, we also have Internal Order Planning

capabilities. Somemanagerswanttoplantheirordersingreatdetail,whilstothers

want to plan more generally.

You also want to monitor expenses for project work by allocating an estimate

for the anticipated costs in the budget.

Planning on Internal Orders

Costplanningisgenerallyperformedonorderswithlongdurations. Orderswhich

only exist for a veryshort period, such as orders for unexpected small repairs,

are usually not planned.

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Unit8: InternalOrders AC050

Figure 195: Planning Scope on Internal Orders

Internalorderplanningprovidesthreedifferentlevelsofcostplanning:

• OverallPlanningisthesimplestwayofplanningcostsfororders. Youcan

estimate overall and annual values for an order separately from the cost

element.

• Ifmoredetailedinformationisavailableforaninternalorder,youcanuse

primary and secondary cost and revenue planning. This type covers

the planning of primary costs, activity inputs, and revenues in manual

planning. Inautomaticplanning,youcanchargetheorderwithoverheads,

distributioncosts,periodicrepostingcosts,assessmentcosts,indirectactivity

allocationcosts,processcosts,andsettlementcosts. Iftheorderisintegrated

intoplanning, youcancarryoutaplancreditusingperiodicrepostingsor

settlement.

• If you have access to more detailed information on sources of supply,

quantities,andprices,youcanperformunitcosting. Withunitcostingyou

can planonelevel belowthecost center level.

In addition, you can plan statistical key figures and use them as a basis for

allocationsandasameanswithwhichtocalculatethemanagementkeyfiguresfor

your orders.

Overall planningisthemostbasicformoforder planning. Here, youcreatea

planbyestimatingthelikelycostswhichwillbeincurredforanorder. Inaddition

tothedetailed,costelement-basedplanningvaluesusedincostcenteraccounting,

youcanalsosavegeneraloverallplanningvaluesforeachfiscalyearseparately

from cost elements. You maintain these values at the same time you maintain

thosefromcostelement planningandunitcosting.

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AC050 Lesson: Internal Orders: Planning and Budgeting

Figure 196: Overall Planning

Youcanplaneitheroverallvaluesorvaluesforindividualyears. Ifyouuseoverall

planning,youneedtodefineaplanningprofileandstoreitintheordertype.

Youcancall uptheprimarycostplanning, unit costing, revenueplanning, and

activity input planningfunctions straight from theoverall planning screen. As

wellastheOverallValuescolumn,thesystemalsodisplaystheplannedtotal,the

unitcostingvalues,andthecostelementplan. Theplannedtotalisthesumofall

thecostplanningmethodsused(overall,costandrevenueelement,unitcosting,

and activity input planning).

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Unit8: InternalOrders AC050

Overall Planning

1. Youcanplaneitheroverallvaluesorannualvalues.

Select Accounting > Controlling > Internal Orders > Planning >

OverallValues>ChangeortransactionKO12.

Hint:

Whenyouaccess overall planning, the system providesthe

fiscalyearyouspecifiedasthestartyearintheplannerprofile.

2. Enter Order Number, Version and Currency and select the Overall

Planning button.

Hint:

Irrespective of the currency in which planning isexecuted,

the enteredplan items are always translated and updatedin

the controlling area and object currencies. In the planning

functions,youcanalwaysdisplaythecurrentplantotalinboth

thecontrollingareaandobjectcurrency.

3. Overall planning is the most important and fundamental form of

internalorderplanning. Thistypeofplanningisindependentofcost

elements, and you use it to estimate the costs likely to be incurred

for an internal order.

Enter the total plan value

4. SwitchtotheannualscreenbyselectingtheAnnualOverviewbutton.

You can swap back to the overall screen by selecting Order

Overview.

5. Youcanalsocallupthefollowingplanningtypesinoverallplanning:

• Unit costing ( )

• Planning primary costsand revenues

• Planning activity input

• Planning of statistical key figures

6. Enter values as required.

7. Select to save your planning.

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AC050 Lesson: Internal Orders: Planning and Budgeting

Easy Cost Planning

EasyCostPlanningmakesiteasiertoenterdatainthesystem. WithExecution

Services,thesystemautomaticallyproposesthedatatobeposted. Theproposed

dataisbasedonthedatathatyouenteredwiththeEasyCostPlanningtool. We

will discuss Execution Servicesin alater lesson.

EasyCostPlanningandExecutionServicesworkinthefollowingsequence:

• Costingmodels aredefinedaspredefined quantitystructuresthat depend

on allocation bases (cost drivers).

• Easy Cost Planning usesthese costingmodels.

• Actual costs are recorded using Execution Services on the basis of the

planned data.

Figure 197: Easy Cost Planning

This planning method corresponds to planning using unit costing. However,

you can predefine quantity structures (costing models) and have the quantity

of resources depend on the allocation bases being planned (cost drivers). For

example,youcouldhavethesystemproposetheresourcequantitiesofthequantity

structurebasedonthepersonneltimeandtheadditionalcostsyouenter.

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Unit8: InternalOrders AC050

Figure 198: Templates for Easy Cost Planning

YoucanpredefinequantitystructuresforEasyCostPlanningusingcostingmodels

(planning forms that are known as templates). In the template of the costing

model, you can control quantities, prices, and the activation of the entry with

formulasorconditions. Youcanusecharacteristicsthatareassignedtothecosting

modelasvariablesfortheseformulas/conditions. Whenyouplancostslater,you

needto enter onlythevaluesof thesecharacteristicstoplanthecorresponding

quantities of all resources.

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AC050 Lesson: Internal Orders: Planning and Budgeting

Easy Cost Planning

1. SelectAccounting>Controlling>InternalOrders>MasterData>

Order Manager or transaction KO04.

2. IfyourorderisnotintheworklistselecttheorderbuttonintheFindby

boxandsearchfortheorderusingoneofthesearchcriteria. Oncethe

orderhasbeenfoundselectitbyclickinginthe boxtotheleftofit

and then copy .

Select the order from the worklist by clicking on it and then select

change .

3. Select the costing button .

4. EnterAll planning forms intheSubjectArea

5. ChoosetherelevantCostingmodelbyclickingonit.

6. Select ShowItemViewtodisplaythedetailedcosting.

7. Enterthedatarequirede.g. hours, additionalcostetc. andselectthe

confirmbuttoninthetophalfofthescreen.

The item viewnowpopulateswith costs.

8. Youcan changethesuggested valuesby overtyping or you can add

additional costsbyclickingappend row .

9. Whenyouarefinishedwiththeplanningselect confirm.

Youwillseetheupdatedcostingstructureontheleftofthescreen.

10. Select to return to the order master.

11. Select to save the planning.

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Unit8: InternalOrders AC050

Execution Services for Easy Cost Planning

You can use Execution Servicesto record commitmentsand actual costs. The

systemautomaticallyproposestheresourcesandquantitiesthat youpreviously

definedwithEasyCostPlanning,inaccordancewiththeselectedservice.

Figure 199: Execution Services

ExecutionServicessupportsthefollowingpostings:

• Internalactivityallocations(forinternalactivities)

• Direct processallocations(for processes)

• Reservations (for material items)

• Goods issues (for material items)

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

activityitems, serviceitems, orvariable items)

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AC050 Lesson: Internal Orders: Planning and Budgeting

Execution Services for Easy Cost Planning

1. SelectAccounting>Controlling>InternalOrders>MasterData>

Order Manager or transaction KO04.

2. SelecttherelevantOrderfromtheworklistandswitchtochangemode

with .

3. Selectcosting andthenpress show/hideitemview.

4. Select the showexecution servicesbutton.

5. In the Execution Service field select Internal Activity

Allocation.

You now just see the E and P items.

Entertheactualquantitiesfortheseitems,selectthemallbyclicking

on and post them with .

6. IntheExecutionServicefieldselectGoods Issue.

Now you see the M items.

7. Amendthequantitiesifnecessaryandthenselectandpostasbefore.

8. IntheExecutionServicefieldselectPurchase Requisition.

Nowweseetheitemsthatneedtoberequisitionedforthisorder.

Enteradeliverydate, select andpostasbefore.

Purchaserequisitionsarecreatedfortheseitems.

9. Exit Execution Services with

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Unit8: InternalOrders AC050

Budgeting for Internal Orders

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

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

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

thisamountisnotexceeded. Byspecifyingabudgetfortheinternalorderofthe

campaignandimplementingavailabilitycontrol,youcanmonitorthesecostsand

prevent additional costs from being incurred.

Thesystemrecognisesthefollowingbudgettypesforinternalorders:

• Originalbudgetisthebudget originallyallocated.

• Budgetupdatesincludesupplementsandreturnsforcaseswhereunforeseen

eventsmakeitnecessarytocorrecttheoriginalbudget.

• Currentbudgetistheoriginalbudgetplusallupdates.

Figure 200: Budget Management

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

budget. Youcanlocktheoriginalbudgetusingstatusmanagement. Todothis,

youcreateauserstatusthatdoesnotallowbudgetingbutdoesallowsupplements

and returns.

Whenyouallocateorupdateabudget,thistransactionisdocumentedinanitem.

Youcandisplaythebudgetitemsfromthebudgetscreen. Tofacilitatethebudget

process,youcanenterexplanatorytextforthebudgetitems.

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

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

order budgeting.

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

values matches the total value of the order.

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