AC405_EN_Col92_FV_Part_A4 (第1页) | ERP软件技术分享

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AC405

Cost Centers and Internal Orders

SAP ERP - Financials

Date

Training Center

Instructors

Education Website

Participant Handbook

Course Version: 92

Course Duration: 5 Day(s)

Material Number: 50094134

An SAP course - use it to learn, reference it for work

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About This Handbook

Thishandbookisintendedtocomplementtheinstructor-ledpresentationofthis

course,andserveasasourceofreference. Itisnotsuitableforself-study.

Typographic Conventions

American English is the standard used in this handbook. The following

typographic conventions are also used.

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iii

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Example text	Emphasizedwords or phrases in bodytext, titlesof graphics, and tables
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Example text	Screenoutput. Thisincludesfileanddirectorynames and their paths, messages, names of variables and parameters, and passages of the source text of a program.
Example text	Exactuserentry. Thesearewordsandcharactersthat youenterinthesystemexactlyastheyappearinthe documentation.
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AboutThisHandbook AC405

Icons in Body Text

The following iconsareused in thishandbook.

Icon Meaning

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Noteorfurtherexplanationofpreviouspoint

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Procedures

Indicatesthattheitemisdisplayedintheinstructor's

presentation.

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Contents

Course Overview......................................................... vii

Course Goals..........................................................viii

Course Objectives ....................................................viii

Unit 1: Organizational Units.............................................1

Components of Management Accounting ...........................2

Unit 2: Master Data ...................................................... 23

Cost Centers...........................................................25

Cost elements.........................................................40

Activity Types..........................................................50

Statistical key figures.................................................61

Global Functions For Master Data..................................69

Unit 3: Event-Based Postings......................................... 97

Entering Primary Postings...........................................98

Reports in Cost Center Accounting................................110

Account Assignment Tools..........................................124

Adjustment postings.................................................129

Direct Activity Allocation ............................................140

Unit 4: Period-End Closing...........................................155

Accrual Calculation..................................................157

Entering Statistical Key Figures....................................170

Periodic Reposting...................................................179

Cost Allocations......................................................194

Period Lock...........................................................248

Unit 5: Internal Orders: Overview...................................255

Using Overhead Orders.............................................256

Real and Statistical Orders.........................................259

The Different Scenarios for Internal Orders ......................262

Unit 6: Master Data of Internal Orders .............................269

Master Data Maintenance ..........................................270

Status Management for Overhead Cost Orders.................279

Grouping and Collective Processing ..............................289

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Contents AC405

Unit 7: Event-Based Postings........................................301

Event-Based Postings Within and Outside Management

Accounting ........................................................302

Commitment Management .........................................315

Unit 8: Period-End Closing of the Internal Orders ..............329

Periodic Debit Postings .............................................331

Periodic Credit Postings ............................................345

Settlement: Special Features ......................................365

Unit 9: Planning, Budgeting and Availability Control ..........371

Planning Configuration..............................................373

Planning Process ....................................................387

Advanced Planning Techniques for Internal Orders.............424

Planning Aids.........................................................440

Budgeting and Availability Control ................................453

Unit 10: Information System .........................................469

Report Painter........................................................470

Data Source ..........................................................476

Master Data and Order Summarization...........................485

Summarization Report ..............................................488

Appendix 1: Reconciliation Ledger ..............................497

Appendix 2: The New General Ledger (New G/L) .............503

Appendix 3: Glossary ...............................................511

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Course Overview

Thiscoursedemonstrateshowcostcenteraccountingisconfiguredandapplied.

Followingadetaileddisplayofthemasterdata,theeffectsonactualpostingsin

sourceapplicationsisshownandanalyzedwiththehelpofreports.

Theparticipantsfamiliarizethemselveswithperiodicallocationandplanning.

Possible areas of application for overhead orders are explained and you learn

about the most important master data. Original postings are executed in other

applicationsandtheireffectsontheordersareanalyzed.

Within the period-end closing participants are provided with methods for

allocating the overheadcoststhat ariseasclosely totheindividuallymeasured

consumptionaspossible. Youlearnabouttheplanningprocessindetailandare

introduced to the budgeting functions.

Subsequently,participantslearnhowtheresultscanbepreparedinreportingon

the basis of performance factors.

Main Business Scenario:

YoubelongtotheIDESgroup'scostaccountingdepartment. Yourorganizationis

implementingmySAPERP,includingthecostcenteraccountingmodule.

Youwanttocarryoutallocationsbetweencostcentersassimplyaspossible,and

withdueconsiderationtothecostandbenefitsinvolved. Youthereforedecideto

allocatecostsbetweencostcentersandallocateactivitiesonlytodebitcostobjects

accordingtotheirsource,asaccuratelyaspossible. Youcreatethepricesforthese

activitiesmanually. Thesesarepricesthataremanuallydeterminedinlinewith

themarketsituation,andwhicharenotdeterminedincosting.

Asamemberofthemanagementaccountingimplementationproject,itisyourjob

tomakeallthesettingsrequiredforrepresentingyourcompany'sprocesses.

TheinformationinthiscourseisbasedonthefollowingSAPsoftwarecomponents

and Releases:

• SoftwareComponents: SAPERP6.0EnhancementPackage4

Target Audience

Thiscourseisintendedforthefollowing audiences:

• Project team members who are responsible for implementing Overhead

Cost Controlling.

• Accountingstaffwhoareresponsibleforplanning,allocation,andanalysis

of organizational costs.

vii

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CourseOverview AC405

Course Prerequisites

Required Knowledge

• AC040–BusinessProcessesinManagementAccounting

• Basicknowledgeandexperienceincostaccounting

• GoodworkingknowledgeofWindowsoperatingenvironment

Recommended Knowledge

• SAPFIN-OverviewoftheSAPERPFinancialsSolution

• AC050 – Business Processes in Financial and Management Accounting

with the New General Ledger

Course Goals

This course will prepare you to:

• ConfigureandoperateCostCenter Accounting

• Plan, post, distribute, assessand analyzecosts.

• ConfigureandoperatetheOverheadCostOrderscomponent

• Acquireknowledgeforplanning,posting,andanalyzingcostsforOverhead

Cost Orders.

Course Objectives

After completingthiscourse, youwill beable to:

• Identifytheorganizationalunitssupportingoverheadcostmanagement.

• Describeandmaintainthemasterdataofthecostcenteraccountinganduse

the global functions for master data.

• Analyzecost center information usingreports

• IdentifysourcesofCostCenterAccountingpostingsandperformtransaction

processing

• Discussperiodicprocessingoptionsandunderlyingconfiguration

• Describeplanningprocesses,planningconfiguration,andplanningtools

• Create own reports and report trees and describe special functions in

reporting.

• Describe and maintain master data for internal orders, and related

information.

• Identify sources of internal order postings and process the related

transactions.

• Describeanduseperiodicprocessingfunctions,andsetthesefunctionsup.

• Discussinternalorderplanning,andtheoptionsforenteringplandata.

viii

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AC405 Course Overview

• Summarizeandanalyzeinternalorderinformationusingreports.

• Define special order types.

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CourseOverview AC405

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Unit 1

Organizational Units

Unit Overview

In this chapter, we will explain the organizational units that are the basis of

Management Accounting, as well as the options available for configuring

organizational unitsin OverheadCost Controlling.

Unit Objectives

After completing thisunit, you will beableto:

• DescribetheorganizationalunitsonwhichManagementAccountingisbased

• Explain the options available for configuring organizational units in

Overhead Cost Controlling

Unit Contents

Lesson: Components of Management Accounting............................2

Exercise 1: Organizational Units ..........................................13

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Unit1: OrganizationalUnits AC405

Lesson: Components of Management Accounting

Lesson Overview

You will become familiar with the organizational units that are the basis of

ManagementAccounting. Wewillexplaintheoptionsavailableforconfiguring

organizational unitsin OverheadCost Controlling.

Lesson Objectives

After completingthislesson, you will beable to:

• DescribetheorganizationalunitsonwhichManagementAccountingisbased

• Explain the options available for configuring organizational units in

Overhead Cost Controlling

Business Example

You invite the Financial Accounting project team to a meeting on the

organizationalstructureofaccountingwithintheIDESgroup.

AlthoughyourfocusisOverheadCostControlling,youneedtodiscussaccounting

asawholeinordertounderstandthewaythedifferentapplicationcomponents

are linked.

Youalsoneedtodiscusstheconfigurationoptionsavailablefor OverheadCost

Controlling, and the specific settings that are recommended to determine the

optimum structure for your enterprise.

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AC405 Lesson: Components of Management Accounting

Financial Accounting and Management Accounting:

Standard versus Flexibility

Figure 1: Financial Accounting and Management Accounting: Standard

versus Flexibility

ThemySAPERPManagementAccountingapplicationcomponentcontainsall

accounting functionsnecessary for effectivecontrolling. If acompanydivides

itsaccounting into internal and external accounting, Management Accounting

is internal accounting since it provides those responsible for managing and

controllingthecompany'soperationswithnecessaryinformation. COprovidesall

controllingoptionsandisnotrestrictedbylegalrequirements.

InFinancialAccountingcompaniesneedtocreatefinancialstatementssuchas

balancesheetsandprofitandlossstatements. Thisexternalreportinghastobein

linewithstandardsand certainlegal requirements.

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Unit1: OrganizationalUnits AC405

Components of Management Accounting

Figure2: ComponentsandValueFlowsinManagementAccounting

Management Accounting provides information that management can use to

makedecisions. It facilitatesthecoordination, supervision andoptimizationof

allprocesseswithinacompany. Thisinvolvesrecordingboththeconsumptionof

productionfactorsandtheservicesprovidedbyanorganization.

AnydatathatisrelevanttocostsflowsautomaticallyfromFinancialAccounting

to Management Accounting. Costsandrevenuesareassigned to differentCO

account assignmentobjects suchascostcenters, businessprocesses,projects,

or orders. These Financial Accounting accounts are managed in Management

Accounting as cost or revenue elements.

YouuseCostCenterAccountingforcontrollingpurposesinyourorganization.

It is an ideal means of monitoring overhead costs and assigning them to the

organizational units that incurred the costs.

ProductCostControllingcalculatesthecostsincurredwhenaserviceisprovided

or aproductismanufactured. It enablesyouto calculatetheminimumpriceat

which a product can be profitably marketed.

ProfitabilityAnalysisanalyzestheprofitorlossofanorganizationaccordingto

individualmarketsegments. InProfitabilityAnalysis, costsareassignedtothe

revenues of each market sector. This gives you a basis for calculating prices,

targeting customers, determining conditions, and choosing sales channels, for

example.

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AC405 Lesson: Components of Management Accounting

Overheadcostsarecoststhatcannotbedirectlyassignedtothemanufactureof

aproduct,ortheprovisionofaparticularservice. Youassignalloverheadcosts

tothelocationsatwhichtheywereincurred,ortotheactivitiesfromwhichthey

arose.

Cost centers are separate areas within a controlling area at which costs are

incurred. You can create cost centers according to various criteria including

functionalconsiderations,allocationcriteria,activitiesprovided,oraccordingto

their physical location and/or management area.

Anactivitytypedefinesthetypeofactivitythatcanbeprovidedbyacostcenter.

Activityoutputssuppliedbyonecostcenter(thesendingcostcenter)toothercost

centers,orders,orprocesses,representtheutilizationofresourcesforthissending

costcenter. Youvaluateactivitiesusingapricecalculatedonthebasisofcertain

business or management information.

Business processes combine activity flows within an organization across

individualcostcenters. Businessprocessescanbeusedtocontrolorganizational

processes in line with particular functions.

Internal orders are used to plan, collect, and analyze the costs arising from

internal activities.

Therearedifferentmethodsforallocating valuesandquantities,dependingon

thetypeofManagement Accountingobject. Inanenterprisescenarioinwhich

only costs areallocated, at period end you can use plan/actual comparisons to

analyzecosts. Whenallocatingquantities,youcanuseextendedanalysistoolsat

period end, which takeoperatingrate into account.

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Unit1: OrganizationalUnits AC405

Organizational Units

Figure 3: Organizational Units

Theoperatingconcernisthehighestreportinglevelforprofitabilityandsalesand

marketingcontrolling,andthecentralorganizationalunitinProfitabilityAnalysis

(CO-PA) usedto segmentand structurethemarket.

Controllingareasstructuretheinternalaccountingoperationsofanorganization

within Management Accounting. They represent closed units that are used to

calculatecosts. Allinternalallocationsrelatesolelytoobjectsthatbelongtothe

same controlling area.

CompanycodesareindependentaccountingunitswithinFinancialAccounting.

They represent the smallest organizational units for which an account group

can be set up for the purposes of external reporting. The process of external

reportinginvolvesrecordingallrelevanttransactionsandgeneratingallsupporting

documents for financial reports (such as balance sheets and profit and loss

statements).

The business area is an organizational unit within Financial Accounting that

representsaparticularlevelofoperationsandmanagerialareawithinacompany.

YoucanassignFinancialAccountingtransactionstoaparticularbusinessarea. In

FinancialAccountingyoucangenerateinternalbalancesheetsandprofitandloss

statements on the basis of business areas.

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AC405 Lesson: Components of Management Accounting

The plant is an organizational unit within Logistics. It is used to break an

organization down according to production, procurement, plant maintenance,

andmaterialplanningconsiderations. PlantsareusedinMaterialsManagement,

Logistics, and Production Planning and Control. In a plant either materials or

goodsaremanufactured, or services areprovided.

Customizing Controlling Area

Figure 4: Customizing Controlling Area

The controlling area is the organizational unit within a company for which

complete, closedcostcontrollingcan be carriedout. You cannot allocatecosts

outside of controlling areas.

The controlling area “0001” is created in the SAP standard version. You can

use these as copy templates.

Thesettingsyoumakeforyourcontrollingareasmustreflecttheorganizational

controlling structure of your company.

Acontrollingareamaycontainmorethanonecompanycodeandthesecompany

codescanincludemorethanonecurrency. However,thecompanycodesassigned

toacontrollingareamustallusethesameoperationalchartofaccounts.

The control indicator can be used to activate or deactivate certain controlling

components and functions for a fiscal year.

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Unit1: OrganizationalUnits AC405

Assignment of Organizational Units

Figure 5: Assignment of Organizational Units

SincemySAPERPisafullyintegratedsystem,youneedtoassignorganizational

unitsto each other across the different application components. Youtherefore

need to define the internal and external organizational units concurrently and

assign them to each other.

Havingcreatedthecontrollingareaandtheoperatingconcernyouthendefine

their assignment. You can assign more than one controlling area to a given

operatingconcern,enablingyoutoanalyzethesecontrollingareastogetherwithin

the operating concern.

You can link company codes and controlling areasto each other in different

waysinaccordancewiththewayyourenterpriseisstructured.

• IfFinancialAccountingandControllingperspectivesareidentical,youcan

assignonecompanycodetoonecontrollingarea.

• Ifyouassignmorethanonecompanycodetoagivencontrollingarea,you

arethenabletocarryoutcontrollingonacross-companycodebasis.

You assignaplantto acompanycodeandthereforealsotoa controllingarea,

based on the valuation level. You can assign one plant, multiple plants, or no

plant at all to a company code.

Changestoassignments arenot aproblemprovidedyouhavenotcreatedany

master data or transaction data.

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AC405 Lesson: Components of Management Accounting

Figure 6: 1 : 1 Assignment

Here you see a structure in which the financial and cost accounting views are

identicalandthecontrollingareaisthesameasthecompanycode.

YoucanusethefollowingthreecurrenciesinManagementAccountingtoperform

evaluations in the information system:

Controlling area currency

If you are using a 1:1 assignment, (that is, if your controlling area and

companycodesareidentical),thecontrollingareacurrencymustbethesame

as the company code currency. The controlling area is then managed in

the controlling area currency.

Object Currency

An object currency is defined for each account assignment object in

ManagementAccounting. Whenusinga1:1assignment,anobjectcurrency

that is different to the controlling areaor company codecurrency can be

defined for theaccount assignment object.

Transaction currency

The currency inwhicha document isposted toManagement Accounting

is the transaction currency.

YouhavetousethesamechartofaccountsinManagementAccountingandin

the assigned company code.

While the fiscal year variants of the company code and controlling area can

containdifferentnumbersofspecialperiods,theymusthavethesamenumberof

postingperiods. Furthermore,theperiodlimitsofthefiscalyearvariantsmustbe

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Unit1: OrganizationalUnits AC405

identical. YoucanusespecialperiodsinFinancialAccountingtocorrectpostings

foryear-endclosingortoperformrevaluations. Iffourspecialperiodshavebeen

set up in Financial Accounting but only one in Management Accounting, the

postingsofthesecond,thirdandfourthspecialperiodinFinancialAccountingare

postedinthefirstperiodinManagementAccounting. Ifnospecialperiodsexistin

ManagementAccounting,FinancialAccountingpostingsforthespecialperiodare

postedinthelastManagementAccountingpostingperiod.

Figure 7: 1:n Assignment

By assigning multiple company codes to a controlling area, you can perform

cross-company code cost accounting. You can allocate costs in Management

Accountingtomorethanonecompanycode. Ifthisisthecase,youmayneedto

carryoutreconciliationpostings,whichyoucandousingthereconciliationledger.

Therearethreecurrenciesavailableforyourevaluations:

Controlling area currency

Incross-company-codecostaccounting,thecontrollingareaandcompany

codesmaypossessdifferentcurrencies. Youcandefineacontrollingarea

currencythatisidenticaltooneofthecompanycodecurrencies. Youcan

alsouseanadditionalcurrencyinManagementAccounting.

Company code currency

Incross-companycodecostaccounting,youareonlyfreetochooseanobject

currencyifalltheassignedcompanycodeshavethesamecurrencyandthis

isthesamecurrencyasthecontrollingareacurrency. Ifthisisnotthecase,

theobjectcurrencyintheaccountassignmentobjectwillautomaticallybe

the company code currency.

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AC405 Lesson: Components of Management Accounting

Transaction currency

The currency inwhicha document isposted toManagement Accounting

is the transaction currency.

The operational chart of accounts is used in both Financial Accounting and

costandrevenueaccounting. Aswell asanoperationalchartofaccounts, each

company code can have a country-specific chart of accounts with alternative

accountnumbers. Thiscountry-specificchartofaccountsisstructuredaccording

tothelegal requirementsof thecountryit refersto.

Thefiscalyearvariantsofacontrollingareaandcompanycodecanhavedifferent

numbersofspecialperiods. Thenumberofpostingperiodsmustbethesame.

1:1 or 1:n Assignment?

• Whenisa1:nassignment advisable/necessary?

– Ifyourequirecross-companycodereporting

– Ifyourequirecross-companycodepostingssuchasactivityallocations

or assessments, for example

– Wherelogistical considerations makeit necessary(productioninan

associate plant)

– Whereacalculatedvalueistobespreadovermorethanonecompany

code

– Ifprofitcenterscovermorethanindividualcompanycodes

WhenshouldIcreateacontrollingareaformorethanonecompanycode?

Where the logistics of your company set up make it necessary to implement

cross-companycodeprocesses(productioninanassociateplant). Wheregroup

costingisrequired. Wheremulti-levelproductioncostmanagementisrequired.

Where you require cross-company code postings, for example, to allocate

activities,activateinternalactivities,orforassessments. ProfitCenterAccounting

andtransfer pricesstop at controlling arealevel.

WhatrestrictionsdoI need to takeinto account if Iset up onecontrolling

area only?

In addition to the restrictions mentioned onthe slidefor thechart of accounts,

currency, and the fiscal year variant, you also need to note that you can only

performtheclosinginManagementAccountingafterthefinalclosinghasbeen

performedinFinancialAccounting. Fromanorganizationalpointofview,there

canbeonlyoneManagementAccountingmanagerforthecompanycodesthatare

combined. Thevolumeofdataforonecontrollingareacanbeveryconsiderable,

meaningthatperformancemaysufferasaresult. Ifyouuseonecontrollingarea,

only one operating concern is possible, meaning that characteristics and value

fieldsmustbesufficientforallcompanycodes. Automaticreconciliationpostings

arepossibleforcross-companycodeallocationsonlyminustax. Itfollowsthatto

beabletousethefunction,thecompanycodesmustbelongtoataxableentity.

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Unit1: OrganizationalUnits AC405

Changes to the assignment should not be a problem provided you have not

createdanymasterdataor transactiondata. Inaproductivesystem, combining

companycodesthatwerepreviouslyseparateinacontrollingarea,orsplittinga

controllingarea(1:n)intoseveralnewcontrollingareasnecessitatesconversion

of data.

Figure 8: OrganizationalStructuresin Controlling: IDES

FortheIDESGroup,wehavecreatedoneoperatingconcern,IDEA.ThemySAP

ERPsystemcollectsthegroup'sglobalresults,whichcanthenbeevaluatedinthe

profitabilityanalysisapplicationcomponentusingvariousevaluationcriteria.

TheinternalaccountingrequirementsoftheIDESGrouparemetusingdifferent

controlling areas. Bothkindsof CO scenarios are used, that is, scenarios with

cross-companycodecontrolling areasas well asscenarioswherethecompany

code and the controlling area are the same.

InternalaccountingformostoftheGroup'sEuropeancompaniesisperformedin

controllingarea1000. ThisenablestheGrouptousecross-companycodecost

accountingforthecompaniesassignedtothiscontrollingarea. Thisispossible

becauseallthecompaniesusethesamechartofaccountsandthesamenumber

of posting periods.

In the French subsidiary, however, a decision has been made to use the

country-specificchartofaccountsastheoperationalchartofaccounts. Forthis

reason,aseparatecontrollingareaisrequiredfortheFrenchsubsidiary.

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AC405 Lesson: Components of Management Accounting

Exercise 1: Organizational Units

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Displaythecompanycodeswhichareassignedtocontrollingarea1000.

• Checkwhichcontrolparametersarecurrentlyactiveinthecontrollingarea.

• Explain varioussettingsinthecontrollingarea.

Business Example

AnewdepartmenthasbeensetupinoneoftheIDESEuropeansubsidiaries. This

departmentisresponsibleforadvisingandconsultingcompaniesintheinstallation

and application of software.

Task 1:

Yourconsultingcompanyisassignedtothecontrollingarea1000-COEurope. A

rangeofsettingshavealreadybeenmadeforthiscontrollingareaandyouwould

like to check them.

1. Whichassignmentcontrol(controllingarea: companycode1:1or1:n)has

been set in the basic data?

Continued on next page

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Unit1: OrganizationalUnits AC405

2. UsetheF1keytocallupmoredetailedinformationonthefiscalyearvariant.

Must the number of special periodsin thecompanycode andcontrolling

area be identical?

3. Check whether the cost and profit center accounting and commitments

managementcomponentsareactiveincontrollingarea1000.

4. Howmanycompanycodesareassignedtocontrollingarea1000?

Task 2:

Carry out the following task:

1. AnothercompanywouldliketonewlyimplementManagementAccounting.

There is currently only one company code, meaning that the enterprise

would be displayedusinga 1:1 assignment. However, it canbeseen that

the enterprise will expand strongly, including abroad. Consequently, the

company will have to integrate new company codes into the controlling

Continued on next page

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AC405 Lesson: Components of Management Accounting

area. Which assignment control and currency (type) settings should you

usethatwillenable newcompanycodestobeassigned tothecontrolling

area at a later date?

Hint: In the following exercises, you will be working in

Customizingandinvariousapplications. Tofacilitateyourwork,

youhavetheoptionofopeningseveralsystemwindows(sessions),

by choosing System → Create Session. You can switch between

sessions at any time.

Hint: Optimize user-friendliness by adding the frequently used

menupathstoyourfavorites. (usingdraganddroportransaction

codes)

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Unit1: OrganizationalUnits AC405

Solution 1: Organizational Units

Task 1:

Yourconsultingcompanyisassignedtothecontrollingarea1000-COEurope. A

rangeofsettingshavealreadybeenmadeforthiscontrollingareaandyouwould

like to check them.

1. Whichassignmentcontrol(controllingarea: companycode1:1or1:n)has

been set in the basic data?

Hint: The following menu path abbreviations are used

in this solution set:

Customizingpath: (transactioncodeSPRO)

IMG: Tools→ Customizing →IMG→ ExecuteProject→

SAP Reference IMG

PathforCostCenterAccountingApplication:

Cost Center Accounting: SAP menu → Accounting →

Controlling→Cost CenterAccounting

b) Menu path for task 1

IMG:Controlling→GeneralControlling→Organization→Maintain

Controlling Area

c) Solution to task 1-1

Select the controlling area 1000 and call up the detail screen using

Goto Details. Thiscontrollingareaallowscross-companycodecost

accounting.

2. UsetheF1keytocallupmoredetailedinformationonthefiscalyearvariant.

Must the number of special periodsin thecompanycode andcontrolling

area be identical?

Answer: It is also possible to go from here to the expense reports. The

numberofpostingperiodsmustbethesame. Theperiodlimitsinthefiscal

year variants must also be identical.

3. Check whether the cost and profit center accounting and commitments

managementcomponentsareactiveincontrollingarea1000.

Answer: Incontrollingarea1000,switchtotheactivatecomponents/control

indicators view. Cost Center Accounting, Profit Center Accounting and

commitment managementcomponentsareactive.

Continued on next page

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AC405 Lesson: Components of Management Accounting

4. Howmanycompanycodesareassignedtocontrollingarea1000?

Answer: Incontrollingarea1000,switchtotheAssignCompanyCode(s)

view. Over70companycodesareassignedtocontrollingarea1000.

Task 2:

Carry out the following task:

1. AnothercompanywouldliketonewlyimplementManagementAccounting.

There is currently only one company code, meaning that the enterprise

would bedisplayedusinga 1:1 assignment. However, it canbeseen that

the enterprise will expand strongly, including abroad. Consequently, the

company will have to integrate new company codes into the controlling

area. Which assignment control and currency (type) settings should you

usethatwillenable newcompanycodestobeassigned tothecontrolling

area at a later date?

Hint: In the following exercises, you will be working in

Customizingandinvariousapplications. Tofacilitateyourwork,

youhavetheoptionofopeningseveralsystemwindows(sessions),

by choosing System → Create Session. You can switch between

sessions at any time.

Hint: Optimize user-friendliness by adding the frequently used

menupathstoyourfavorites. (usingdraganddroportransaction

codes)

a) You must set the assignment control in the controlling area to

Cross-CompanyCodeCostAccounting,eventhoughyouinitiallywant

toassignonlyonecompanycode. Thecurrencytypesettingdetermines

what currency is used in the controlling area. You should choose

currencytype20(controllingareacurrency)orcurrencytype30(group

currency)sothatothercompanycodesthatareaddedlatercanusetheir

ownlocalcurrencyfortheiraccountingoperations.

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Unit1: OrganizationalUnits AC405

Lesson Summary

You should now be able to:

• DescribetheorganizationalunitsonwhichManagementAccountingisbased

• Explain the options available for configuring organizational units in

Overhead Cost Controlling

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AC405 Unit Summary

Unit Summary

You should now be able to:

• DescribetheorganizationalunitsonwhichManagementAccountingisbased

• Explain the options available for configuring organizational units in

Overhead Cost Controlling

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UnitSummary AC405

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AC405 Test Your Knowledge

Test Your Knowledge

1. Thecurrencyofthecontrollingareamustalwaysbethesameasthecurrency

of the company code.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

2. In 1:n assignments, the operational charts of accounts in all assigned

companycodesandinthecontrollingareamustbethesame.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC405

Answers

1. Thecurrencyofthecontrollingareamustalwaysbethesameasthecurrency

of the company code.

Answer: False

Incross-companycodeassignments,everycompanycodecanbeprocessed

initsowncurrency. Youarefreetoselectthecontrollingareacurrency.

2. In 1:n assignments, the operational charts of accounts in all assigned

companycodesandinthecontrollingareamustbethesame.

Answer: True

The chartsof accounts must be the same.

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Unit 2

Master Data

Unit Overview

The standard hierarchy is presented as an organizational structure of the cost

centers. The participants learn how to create cost centers and to distinguish

between general ledgersand cost elements.

Theycreatecost elements, activitytypesand statisticalkeyfiguresand update

themusingsingleandcollective processing. Weshowhowmasterdatacan be

changedinatime-basedwayandaddedintoothergroups.

Unit Objectives

After completing thisunit, you will beableto:

• Describehowtobeststructurethestandardhierarchy

• Create cost centers

• Understandthemeaningofthecostcentercategory.

• DistinguishbetweenG/Laccountsandcostelements

• Createcost elementsinManagement Accounting, andexplainalternative

methods for creating them

• Create activity types.

• Planmanualpricesfortheactivitytypesondifferentcostcenters

• Create statistical key figures

• Updatemaster data in collective processing

• Explain thetime dependenciesof master data

• Createmasterdatagroupsandexplainhowtheyarecreated

Unit Contents

Lesson: Cost Centers...........................................................25

Exercise 2: Cost Centers...................................................31

Lesson: Cost elements..........................................................40

Exercise 3: Cost elements .................................................45

Lesson: Activity Types ..........................................................50

Exercise 4: Activity Types..................................................53

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Unit2: MasterData AC405

Lesson: Statistical key figures..................................................61

Exercise 5: Statistical key figures.........................................63

Lesson: Global Functions For Master Data ..................................69

Exercise 6: Global Functions For Master Data..........................75

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AC405 Lesson: Cost Centers

Lesson: Cost Centers

Lesson Overview

Hereyouwillfamiliarizeyourselfwiththestandardhierarchyasanorganizational

structure. Youwillcreatecostcenters. Therelationshipbetweencostcenter-cost

center category is explained.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Describehowtobeststructurethestandardhierarchy

• Create cost centers

• Understandthemeaningofthecostcentercategory.

Business Example

ThemanageroftheControllingdepartmentoutlinesthecostcenterstructureofthe

organization,togetherwiththerespectivemanagementareas. Youaretorepresent

thisstructureinthesystemasastandardhierarchy. Youhavetoassigneachcost

centertothisstructuretoportrayyourenterpriseentirely.

Master Data and Transaction Data

Figure 9: Master Data and Transaction Data

InOverheadCostControlling,thereisadistinctionmadebetweenmasterdataand

transaction data.

Masterdatacontainsinformation thatremainsthesame over alongperiodof

time.

Transactiondataisshort-livedandisassignedtomasterdata.

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Unit2: MasterData AC405

Costelementsdescribetheoriginofcosts. Costelementsaredefinedasprimary

or secondary. Primary cost elements are elements used in production that are

procuredfromoutsidethecompany. Secondarycostelementsareelementsusedin

productionthatareproducedwithinthecompanyitself.

Costcentersdefineareasofresponsibilitythatincurandinfluencecosts.

Activitytypesareproductionactivitiesandservicesprovidedtotheorganization

by a cost center. They are used for allocating costsof internal activitiesto the

areas that incurred the costs.

Statisticalkeyfigures,whicharevaluesthatdescribeacostcenter,areusedasa

basisforallocations(for example,distribution, assessment) andforperforming

key figure analysis.

The Organizational Structure of the Standard Hierarchy

Figure10: TheOrganizationalStructureasaStandardHierarchy

Beforeyoucancreatecostcenters,youmustfirstdefineastandardhierarchy.

Specifythenameofthestandardhierarcywhenyoucreatethecontrollingarea.

The standard hierarchy is a structure to which all cost centers within the

controllingareamustbeassigned. Howyoudefineyourstructureisgenerallyup

toyou. Wewould,however,recommendyoudefinethestructuresothatitreflects

the internal areas of responsibility and the controlling and decision-making

structureswithin your organization. Theseare usuallythesame astheinternal

functionalareasdepictedinyourcompany'sorganizationchart.

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AC405 Lesson: Cost Centers

Figure 11: Cost Centers and the Standard Hierarchy

Thecostcenteristhelocationwherethecostsareincurred. Costcenterscanbe

setupbasedonfunctionalrequirements,allocationcriteria,activitiesorservices

provided,geographiclocationand/orareasofresponsibility.

ForthepurposesofOverheadCostControlling,costcentersaregroupedtogether

indecision, control, and responsibilityunits. To mapthisstructure, youcreate

the cost center standard hierarchy.

Each level or node of the standard hierarchy is a cost center group. As of

Release4.6,youcanassigncostcentersandnodestoonehierarchylevel.

Youcancreateorchangecostcenters either usingtherelevantmenuentryor

directlyinthestandardhierarchymaintenancefunction.

Costcentersthatarecreatedorchangedfromwithinthestandardhierarchyhave

thestatusInactive,thatis,theyarenothandledasaccountassignmentobjectsin

Management Accounting. The assignments can only be checked and the cost

center released oncethe cost center is active.

Ifyouwanttoassignacostcentertoanotherhierarchicallevel,youcandothisin

thestandardhierarchymaintenancebyasimplereassignmentofthecostcenter.

Inotherwords,youdonotneedtomakechangestoyourcostcentermasterdata.

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Unit2: MasterData AC405

You can change the assignmentsof theorganizational units, companycode,

business area, or profit center during the course of a fiscal year only if the

following conditions hold:

• Thecurrencyofthenewcompanycodeisthesameasthecurrencyoftheold

company code.

• Youhaveonlypostedplanningdatainthefiscalyear.

• Thecostcenterisnotassignedtoafixedasset,workcenter,orHRmaster

record.

Cost center categories

Figure 12: Cost center categories

Thecostcentercategoryisanindicatorinthecostcentermasterdata,which

specifies the category for the cost center. Examples include administration,

production,orsales&distribution. Youcanuseyourowncostcentercategories,

or use those supplied by SAP.

Costcentercategoriesenableyoutoassignthesamecharacteristicstosimilarcost

centers. Forexample, youcanallowparticularactivitytypesonlyforparticular

costcenters. Thisisusefultopreventproductionactivitesfrombeingpostedto

administrativecostcentersbymistake. Youcanalsousethecostcentercategory

forcostcalculation,whereitcontrolswhatpercentageoftheoverheadsapplyto

that cost center category.