AC405_EN_Col92_FV_Part_A4 (第10页)

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AC405 Lesson: Periodic Debit Postings

______________________________________________________________

a) SAPEasyAccessmenu→InternalOrders→InformationSystem→

ReportsforInternalOrders→Plan/ActualComparisons→Orders:

Actual/Plan/Variance

Enter1000in theControlling area field.

EnterthecurrentfiscalyearintheFiscalyearfield.

EnterthecurrentperiodintheFromperiodfield.

Enterthe currentperiodintheToperiodfield.

Enter 0 in the Plan version field.

Enteryourmarketingordernumberinthefirst“Orvalue(s)”field.

Choose Execute.

Thereshouldbeadifferencebetweentheoriginalamount(seeexercise

1) and the current totalamount. Thisdifferenceshould be the same

as the amount recorded in exercise 2. If not, checkthat you ran the

calculationinproductionmodeandnotintestmode(seeexercise3).

Theamountswillonlybeupdatedcorrectlyinproductionmode.

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Unit8: Period-EndClosingoftheInternalOrders AC405

Lesson Summary

You should now be able to:

• Describetransactionsintheperiod-endclosingthatcanleadtodebitpostings

on the orders

• Define and use the overhead costing sheet

• Post overheads to internal orders and understand the results in the

information system

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AC405 Lesson: Periodic Credit Postings

Lesson: Periodic Credit Postings

Lesson Overview

Youlearnaboutthedifferentordersettlementmethods. Youalsolearntoenter

settlementrulesandwhichsettingsarerequiredtosettleanorder.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Credit orders using periodic reposting

• Distinguishbetweenandusethevarioussettlementoptions

• Enter settlement rules

• Defineandusetheallocation,sourceandPAtransferstructures

• Understandtheresultsofthesettlementusingspecialreports

Business Example

Anorderisprimarilyacostcollector,thatis,itcollectscostsandallocatesthemto

other objects. Therearevariousoptionsforallocatingcosts. Youshouldcheck

which procedure would be most feasible and appropriate for your company

scenario.

Figure 103: CreditingOrders ThroughPeriodic Reposting

Anordercanbecreditedduringaperiodicreposting. Todothis,theordermustbe

definedinasegmentofitslifecycleasasenderwhichcanbecreditedtovarious

different receiver object types.

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Unit8: Period-EndClosingoftheInternalOrders AC405

Youcandefinehowtheorderiscreditedusingoneoftheflexibleallocationrules

thatareavailable. Creditinganorderusingfixedpercentages,asillustratedinthe

aboveexample, isjust oneof theoptionsavailable.

The cycle-segment method, which can also be used to define distributions,

assessments and indirect activity allocation, is discussed in more detail in the

course AC410.

Figure 104: Settlement: Overview

Overhead ordersare usuallyusedasan interimcollector of costsandanaidto

theplanning, monitoring, andreportingprocesses. Whenthetask iscomplete,

the costs are passed on to their final destination (cost center, WBS element,

profitabilitysegment,andsoon). Thisprocessiscalledsettlement.

In settlement, some or all of the costs posted to an order are allocated to one

or more receivers. The offset postings,which credit the order, are generated

automatically. Youcanprocesssettlementfor individual orders or collectively

for a group of orders.

Thecostsgatheredonanordercanbesettledonavarietyofaccountassignment

objects, asillustratedabove. Settlement toanassetor General Ledger account

is an external settlement, because Financial Accounting is updated by the

settlement. Settlementtooneoftheremainingobjectsisaninternalsettlement

within Management Accounting.

You can settle statistically to a cost center, statistical order, or statistical WBS

element in addition to the actual receivers.

Order settlement is not mandatory.

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AC405 Lesson: Periodic Credit Postings

Figure 105: Defining Order Settlement

Beforeyoucansettleanorder,youmustspecifywhereyouwantthecoststobe

posted. Therearetwoproceduresfordefiningyoursettlement: basicsettlement

and extended settlement.

Basicsettlementallowsyoutosettle100%ofthecoststoonecostcenterorto

oneG/Laccountunderonecostelement. YouenterthedatainPeriodEndClosing

on the order master record.

Extendedsettlementallowsyoutocreateyourownsettlementrulesintheorder

master record. Thesesettlementrulescanbeusedto:

• Settlecoststo one or morereceiversand allowa widerange of receivers

(WBSelement,salesorder,profitabilitysegment,andsoon)

• Specifyhowthecostsaretobesplit(distributionrules)

Inextendedsettlement,thesettlementprocessiscontrolledusingassignmentsin

thesettlementparametersontheordermasterrecord. Theseparametersinclude

thesettlementprofile,settlementstructure,PAtransferstructure,andsoon. The

settlementprofile,whichspecifiesthedefaultvaluesfortheotherparameters,is

derivedfromtheordertype. Thedefaultedsettlementparameterscanbechanged

on the order master record.

Asettlementprofilemustbespecifiedinthemasterrecordevenifyouareusing

basicsettlement. Youmustspecifywhichreceiverobjecttypesaretobepermitted.

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Unit8: Period-EndClosingoftheInternalOrders AC405

Figure 106: Settlement: Parameters in Customizing

Thecentralsettlementcontrolparameteristhesettlementprofile. Thesettlement

profileisenteredintheordertype,ensuringthattheordermasterrecordcontains

thecorrectdefaultvalues. Thesettlementprofileperformsthefollowing:

• Determines whether settlement is required

• Specifiesvalidsettlementreceiversandproposestheseintheordermaster

record (such ascost center) for the receiver

• Setssettlementindicators,includingthevalidmethodsforapportioningcosts

• Defines document management parameters

• Identifiesthedefaultvaluesfortheothersettlementparametersontheorder

master record: the settlement structure, Profitability Analysis transfer

structure, and the source structure

The allocation structure controls how original cost elements are assigned to

settlementcostelements. Youalsohavetheoptionofsettlingusingtheoriginal

cost element also exists.

Theprofitabilityanalysis(PA)transferstructurecontrolshowcostelements

areassignedtovaluefieldsincosting-basedprofitabilityanalysis. Itisusedonly

ifyousettleinternalordersdirectlytoProfitabilityAnalysis.

Thesourcestructurecontrolssettlementtodifferentreceiversdependingonthe

originalcostelementsthatwerepostedto theorder.

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AC405 Lesson: Periodic Credit Postings

Figure 107: Maintain Settlement Rule

You can enter the distribution rules in the Settlement Rule Overview screen.

Thedistributionrulespecifieswhichportionoftheordercostsshouldbesettled

towhich receiver. Each lineinthedistributiontabledefinestheallocation toa

particularreceiver. Costscanbeallocatedtothereceiversbasedonthefollowing:

• Percentage

• Equivalence number

• Fixed amounts

TheSAPSystemensuresthatyoucannotcreatearulecontainingbothanamount

aswellasanequivalencenumberorapercentage. Youcanchangethedistribution

ruleswithinasettlementruleonlyifyouassigndifferentvalidityperiodstothem.

Thefollowingsettlementtypesaredefinedinthesystemforoverheadorders:

• SettlementtypePERsettlesonlythecostsfortheperiodyouspecify.

• Settlement type FUL settles all costs on a sender object that have been

incurred right upuntil the settlement period.

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Unit8: Period-EndClosingoftheInternalOrders AC405

Figure 108: Settlement of Order Costs

Youcansettlecoststoreceiversusingthesamecostelementsyouoriginallyused

topostyourorder. Thisallowsyoutoidentifypreciselythetypesofcostswhich

wereallocatedtoyourreceivers,suchasmaterial,supplies,andpersonnelcosts.

Alternatively, youcanuseasettlementcostelementtoallocatecosts. Withthis

approach,youcaneasilydeterminewhatcostshavebeenallocatedtothereceivers

in the order settlement process.

Therearetwocategoriesof settlementcost elements:

• Aninternalsettlementcostelement(costelementtype21)isusedwhenyou

settletoaManagementAccountingobjectsuchasacostcenter,order,WBS

element, and so on.

• Anexternalsettlementcostelement(costelementtype22)isusedwhenyou

settleto an asset or aGeneral Ledger account.

After settlement, the costs incurred on the order are still visible, regardless of

whichapproachyouselect. Thisallowsyoutoanalyzeandreportonyourorder

costs at any time.

Eachtimeanobjectissettled,asettlementdocumentiscreated. Youdefinethe

numberrangeforsettlementdocumentsduringsystemconfiguration. Tomanage

data volumes, you can define (in the settlement profile) the retention period

afterwhichthesettlementdocumentcanbearchived. Tomanagedatavolumes,

you also define the retention period after which the settlement document can

be archived in the settlement profile.

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AC405 Lesson: Periodic Credit Postings

Inadditiontothesettlementdocument,thesystemalsocreates:

• AdocumentinFinancialAccountingcontainingallaccounting-relateddata

(external settlement only)

• A document in Management Accounting containing purely cost

accounting-related data

Figure 109: Customizing the Allocation Structure

The allocation structure allows you to define which cost elements should be

settledusingasettlementcostelementortheoriginalcostelement. Thesetting

youchoosedependsonthesettlement receiverobject.

Thisisapurelytechnicalsetting. Itdoesnotinfluencewhetherorhowmuchofa

costelementshouldbesettled. Thisisdefinedbythesourcestructure.

Tousetheallocation structure(previously calledthesettlement structure), you

needtocreatecost elementgroupsthatcontaintheprimaryandsecondarycost

elementsusedfordebitpostingstoyourorders. InCustomizing,youlinkthecost

elementgrouptothesettlementstructurewithasettlementassignment. Foreach

settlementassignment,youstipulatebyreceivertypewhetherthesettlementwill

usetheoriginalpostedcostelementsoradesignatedsettlementcostelement.

You might use settlement cost elements:

• To reduce data volumes by combining several debit cost elements under

one settlement cost element

• Todifferentiatecostsallocatedfromorderstothereceiverandtodescribe

their purpose, such as repairs or maintenance

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Unit8: Period-EndClosingoftheInternalOrders AC405

Figure 110: Customizing: Source structure

Thesourcestructure(alsosetinCustomizing)enablesyoutosettlecostelement

(groups)toreceiversusingdifferentsettlementrules,thatis,thetotaldebitforthe

ordercanbesplitupandsettledwithintherelevantgroups.

Thedebitsintheinternalorderarestructuredinthesourcestructureaccordingto

cost element.

Tousethesourcestructure,insertitintothesettlementprofileoractivateitinthe

master data for internal orders.

Youcansettleeverysinglelineitemincapitalinvestmentordersindividually. If

youdonotwanttosettleeachitemindividually,werecommendedthatyouusea

source structure.

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AC405 Lesson: Periodic Credit Postings

Figure 111: Defining SettlementswiththeSourceStructure

Inthesourcestructure,youcancombinetheprimaryandsecondarycostelements

usedfordebitpostingstoyourorderintosourceassignments. Youcanthenuse

thesourceassignmentstoallocatedifferenttypesofcoststodifferentreceivers.

In our example, all material costs have been settled to one receiver order, but

personnelcostshavebeensplitupandsettledtotworeceivercostcenters.

Youdo not need a sourcestructure if you want to settleall your cost elements

according to the same rules. To use the source structure you defined in

Customizing,enterthesourcestructureinthesettlementparametersoftheorder

masterrecord. Onceyouhavemadeyourselection,anadditionalcolumn(“Origin

Settlement”)isdisplayedinthesettlementrule. Thisallowsyoutoenterasource

assignmentforeachdistributionruleand establishadifferentreceiver foreach

source assignment.

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Unit8: Period-EndClosingoftheInternalOrders AC405

Figure 112: Customizing: PA Transfer Structure

TheconceptofthePAtransferstructureissimilartotheconceptoftheallocation

structure.

Theinputsideagainconsistsofcostelementintervals. Allcostelementsshould

beincludedinanyintervaltomakesettlementtoaprofitabilitysegmentpossible.

The settlement side connects the cost element (intervals) with value fields in

CO-PA.Thisisparticularlyimportantifyouhaveorderswithrevenuesandwant

tosettlethemtoCO-PAusingcosting-basedProfitabilityAnalysis.

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AC405 Lesson: Periodic Credit Postings

Exercise 23: Period-End Closing/Settle-

ment

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Maintainsettlementrulesandexecuteanordersettlement

• Analyze the effect of the settlement

• Discusssettlement reversal and conversion

Business Example

Inthisscenarioyouwillbesettlingyourorderstocostcentersineachperiod.

Youwouldliketomaintainsettlementrulesforyourmarketingbrochureorderso

thatyoucanrunthesettlementforthecurrentperiod. Youwillbesettlingthecosts

tothetwocostcentersthatareresponsibleforthedevelopmentofthebrochures.

Task 1:

Maintainthesettlementrulesonyourmarketingbrochureorder.

1. Checkthesettlementparametersinyourmarketingbrochureordermaster

record. What is the settlement profile assignment and the allocation

structure? Wheredoesthisinformationcomefrom? Cantheseassignments

be changed?

______________________________________________________________

2. Maintaintheactual settlementrules. The marketing brochureorder costs

shouldbesettledperiodicallytothecostcenters4240and4250. Because

costcenter4240needsmoremarketingbrochures,75%ofthecostswillbe

settledtothiscostcenterand25%willbesettledtocostcenter4250.

Check your settlement rules.

Save your entries!

Continued on next page

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Unit8: Period-EndClosingoftheInternalOrders AC405

Task 2:

Carryoutasettlementrunforyourmarketingbrochureorder.

1. Firstofall,runtheactualsettlementforyourmarketingbrochureorderina

testruntoverifytheconfiguration. Calculatethecostsforthecurrentperiod.

Checkthecoststhathavebeensettledtoeachcostcenter.

What settlement cost elementisbeingused?

Wherearethesettlementcostelementsassigned?

______________________________________________________________

2. Then process the actual settlement in production to post the settlement

transaction.

Task 3:

Examine the effects of settlement of your marketing brochure order in the

information system.

1. Check thebalanceofyour marketingbrochure order. CalluptheOrders:

Actual/Plan/Variancereportforthecurrentperiod. What isthebalance

on your order?

2. Examinethecoststhathavebeensettledtoeachcostcenter(4240or4250).

Call up the Cost Centers: Actual/Plan/Variance report for the current

period. Executethereportforeachofthecostcentersandthesettlement

cost element (650000).

GototheActualLineItemsreportandswitchtotheSecondarycosts: Value

settlement layout soyoucanseethe partnerobjectsofthetransactions.

Yourmarketingbrochureordershouldbedisplayedasapartnerobject.

Task 4: Optional Exercises

Explaintheprocessofrepostingordersettlements.

1. What is reposting used for?

______________________________________________________________

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AC405 Lesson: Periodic Credit Postings

2. Can you repost thesettlement of a previousperiodonceyouhaveposted

the settlement of the current period?

______________________________________________________________

3. Canyoureverseandrepostthesettlementofagroupoforders?

______________________________________________________________

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Unit8: Period-EndClosingoftheInternalOrders AC405

Solution 23: Period-End Closing/Settle-

ment

Task 1:

Maintainthesettlementrulesonyourmarketingbrochureorder.

1. Checkthesettlementparametersinyourmarketingbrochureordermaster

record. What is the settlement profile assignment and the allocation

structure? Wheredoesthisinformationcomefrom? Cantheseassignments

be changed?

______________________________________________________________

a) SAPEasyAccessMenu→InternalOrders→MasterData→Special

Functions → Order → Change

EnterthenumberofyourmarketingbrochureorderintheOrderfield.

Choose Settlement rule.

Choose Goto → Settlement parameter.

Thesettlementprofileis20(internalorder). Theprofileassignmentis

defaulted based on the order type.

TheallocationstructureisA1(COAllocationStructure). Theallocation

structureassignmentisdefaultedbasedonthesettlementprofile. These

assignments can bechanged ineach order.

2. Maintaintheactual settlement rules. Themarketing brochureorder costs

shouldbesettledperiodicallytothecostcenters4240and4250. Because

costcenter4240needsmoremarketingbrochures,75%ofthecostswillbe

settledtothiscostcenterand25%willbesettledtocostcenter4250.

Check your settlement rules.

Continued on next page

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AC405 Lesson: Periodic Credit Postings

Save your entries!

a) GobacktotheMaintainSettlementRule: Overviewscreen.

In the first row, enter:

- CTR in the Cat field.

- 4240 in the Settlement receiverfield.

- 75 in the % field.

- PER in the Settlement type field.

In the second row, enter:

- CTR in the Cat field.

- 4250 in the Settlement receiverfield.

- 25 in the % field.

- PER in the Settlement type field.

- Choose Check.

ChooseContinuetodeletetheinformationmessage.

If no errors were found, choose Save.

Task 2:

Carryoutasettlementrunforyourmarketingbrochureorder.

1. Firstofall,runtheactualsettlementforyourmarketingbrochureorderina

testruntoverifytheconfiguration. Calculatethecostsforthecurrentperiod.

Checkthecoststhathavebeensettledtoeachcostcenter.

Whatsettlement cost elementisbeingused?

Wherearethesettlementcostelementsassigned?

______________________________________________________________

Continued on next page

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Unit8: Period-EndClosingoftheInternalOrders AC405

______________________________________________________________

a) SAPEasyAccessmenu→InternalOrders→Period-EndClosing→

SingleFunctions→Settlement→IndividualProcessing

Enter the order number of your marketing brochure order in the

Order field.

EnterthecurrentperiodintheSettlementperiodfield.

EnterthecurrentperiodinthePostingperiodfield.

EnterthecurrentfiscalyearintheFiscalyearfield.

Choose“Automatic”astheprocessing type.

Check the Test run box.

Choose Execute.

Click on the Detail lists icon.

Place your cursor on an amount.

ChooseReceivertodisplaythecostelementinformation.

Thecostsforcostcenter4240shouldbethreetimesgreaterthanthose

forcostcenter4250(settlementrule75%/25%).

Thesettlementcostelementis650000(ORSOrderSettlement). The

settlement cost elements are assigned in the configuration of the

settlement structure.

Inthisinstance,thesettingsarebasedonthevaluesintheallocation

structureA1 and assignment 03 and 22.

2. Then process the actual settlement in production to post the settlement

transaction.

a) Deactivate the Test run box.

Choose Execute.

Continued on next page

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AC405 Lesson: Periodic Credit Postings

Task 3:

Examine the effects of settlement of your marketing brochure order in the

information system.

1. Check the balanceof yourmarketingbrochureorder. Callup theOrders:

Actual/Plan/Variancereportforthecurrentperiod. Whatisthebalance

on your order?

a) SAPEasyAccessmenu→InternalOrders→InformationSystem→

ReportsforInternalOrders→Plan/ActualComparisons→Orders:

Actual/Plan/Variance

Enter1000in theControlling area field.

EnterthecurrentfiscalyearintheFiscalyearfield.

EnterthecurrentperiodintheFromperiodfield.

Enterthe currentperiodintheToperiodfield.

Enter 0 in the Plan version field.

Enter the number of your marketing brochure order in thefirst “Or

value(s)” field.

Choose Execute.

The balance should be zero (blank).

2. Examinethecoststhathavebeensettledtoeachcostcenter(4240or4250).

Call up the Cost Centers: Actual/Plan/Variance report for the current

period. Executethereportforeachofthecostcentersandthesettlement

cost element (650000).

Continued on next page

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Unit8: Period-EndClosingoftheInternalOrders AC405

GototheActualLineItemsreportandswitchtotheSecondarycosts: Value

settlement layout soyoucanseethe partnerobjectsofthetransactions.

Yourmarketingbrochureordershouldbedisplayedasapartnerobject.

a) Accounting→Controlling→CostCenterAccounting→Information

System → Reports for Cost Center Accounting → Plan/Actual

Comparisons→CostCenters: Actual/Plan/Variance

Enter1000in theControllingareafield.

EnterthecurrentfiscalyearintheFiscalyearfield.

EnterthecurrentperiodintheFromperiodfield.

EnterthecurrentperiodintheToperiodfield.

Enter 0 in the Plan version field.

Enterthecostcenternumbers4240to4250inthefirst“Orvalue(s)”

field.

Enterthecostelement650000to651000inthe“Orvalue(s)”field.

Choose Execute.

Double-clickthereportlineforcostelement650000.

Double-clickCostCenters: ActualLineItems.

Choose Settings → Layout→ Choose.

Double-clickSecondarycosts: Valuesettlement.

Task 4: Optional Exercises

Explaintheprocessofrepostingordersettlements.

1. What is reposting used for?

______________________________________________________________

a) Youcanusethereversalandrepostingfunctionstocorrectsettlements

frompreviousperiodseveniftheyhavebeenclosedorlocked. The

correctioncanthenbepostedinthecurrentperiod.

2. Can you repost the settlement of aprevious period onceyou haveposted

the settlement of the current period?

______________________________________________________________

Continued on next page

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AC405 Lesson: Periodic Credit Postings

______________________________________________________________

a) No. You must run the correction settlement prior to making

settlementsinthepostingperiod. Thesystemdoesnotallowyouto

enterapostingperiodthathasalreadybeensettled. Ifyoufindthat

acorrectionsettlementisrequiredfor the previousperiodafteryou

havealreadyprocessedsettlementsinthepostingperiod,youmustfirst

reverseallthesettlementsperformedinthepostingperiod.

3. Canyoureverseandrepostthesettlementofagroupoforders?

______________________________________________________________

a) Settlementcorrectionsarepossibleinbothindividualandcollective

processing.

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Unit8: Period-EndClosingoftheInternalOrders AC405

Lesson Summary

You should now be able to:

• Credit orders using periodic reposting

• Distinguishbetweenandusethevarioussettlementoptions

• Enter settlement rules

• Defineandusetheallocation,sourceandPAtransferstructures

• Understandtheresultsofthesettlementusingspecialreports

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AC405 Lesson: Settlement: Special Features

Lesson: Settlement: Special Features

Lesson Overview

You learn about procedures that simplify the settlement process, such as

hierarchical settlement, settlement in an alternative posting period, and the

automatic creation of settlement rules.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Createsimplesettlement rulesautomatically

• Use hierarchical settlement

• Settleorders inanalternativepostingperiod

Business Example

Figure 113: Automatic Generation ofSettlement Rules

TheautomaticgenerationofsettlementrulesisanewtoolinRelease4.6.

Insteadofmanuallycreatingasettlementruleineachorderandthensettlingit,

youcandefineonesettlementruleinCustomizingthatautomaticallycreatesthe

settlementrulefor eachorder whensettlementismade.

Youhavethreepossibilities: Youcaneitherusetheso calledstandardstrategy

sequences, createyour own or use user exits.

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Unit8: Period-EndClosingoftheInternalOrders AC405

Automaticsettlementrulescaneachbecreatedforoneordertype.

Thebigadvantageofthistoolisthatyousavethetimeofmanuallymaintaining

settlement rules.

Figure 114: Hierarchical Settlement

Youcansettlecostsfromoneorder toanotherandtherebyenterinformationat

various summarization levels. In our example, we use orders to collect costs

forindividualrepairandmaintenanceactivities. Thesearesettledtotheturbine

and cooling unit orders in order to receive summarized information about the

repairandmaintenancecostsofthismachine. Wesettlethe“machine”ordersto

afinal “power station”ordertoviewthetotalrepairandmaintenancecostsfor

the location.

You can usecollectiveprocessing toprocessthisgroupofrelatedordersinthe

same settlement run. To ensure that all the orders are settled completely, you

must settle the orders in the correct sequence. To accomplish this, the system

determines a settlement hierarchy.

Onthebasisofthesettlementrulesthatyouestablishforeachorder,thesystem

automatically determines the processing sequence (settlement hierarchy) and

assigns a hierarchy number between 000 and 999 to the order. The orders are

settledfromthehighesttothelowest hierarchynumber. Inother words, 999is

atthebottomofthehierarchyand000isatthetop, meaningthat000isthelast

to be settled.

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AC405 Lesson: Settlement: Special Features

Ifyouentersettlementrulesthatwillnotresultinthecompletesettlementofyour

ordersinasinglesettlementrun,thesystemwilldisplaytheappropriatemessage.

Inthiscase,youwillhavetorepeatthesettlementprocessinguntilallobjectscan

besettledtozero. Youcanalsomanuallyenterhierarchynumbers.

Figure115: Settlement: Settlement-AlternativePostingPeriod

During order settlement you can enter a posting period that differs from the

settlementperiod. Thismeansthatyoucancorrectsettlementsfromtheprevious

periodafterithasbeenclosedandlocked,andpostthecorrectioninthecurrent

period.

Todothis,entertheperiodtobecorrectedinthe“SettlementPeriod”field. The

postingperiodistheperiodinwhichyoupostthecorrection. Thepostingperiod

mustbetheperiodimmediatelyafterthecorrectionperiod.

Youmustrunthecorrectionsettlementpriortomakingsettlementsintheposting

period. Thesystemwillnotallowyoutoenterapostingperiodthathasalready

beensettled. Ifyoudoneedtocorrectasettlementforapreviousperiodafteryou

have alreadymade settlements inthepostingperiod, you must first reverse all

the settlements in the posting period.

Thesettlementperiodandpostingperiodmustbewithinthesamefiscalyear.

Settlementcorrectionsarepossibleinbothindividualandcollectiveprocessing.

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Lesson Summary

You should now be able to:

• Createsimplesettlement rulesautomatically

• Use hierarchical settlement

• Settleordersin analternativeposting period

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AC405 Unit Summary

Unit Summary

You should now be able to:

• Describetransactionsintheperiod-endclosingthatcanleadtodebitpostings

on the orders

• Define and use the overhead costing sheet

• Post overheads to internal orders and understand the results in the

information system

• Credit orders using periodic reposting

• Distinguishbetweenandusethevarioussettlementoptions

• Enter settlement rules

• Defineandusetheallocation,sourceandPAtransferstructures

• Understandtheresultsofthesettlementusingspecialreports

• Createsimplesettlement rulesautomatically

• Use hierarchical settlement

• Settleorders inanalternativepostingperiod

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UnitSummary AC405

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Unit 9

Planning, Budgeting and Availability

Control

Unit Overview

Youlearntodescribethepurposeofcostcenterandinternalorderplanning,and

the function of versions. We explain the use and creation of plan layouts and

planningprofiles,anddemonstrateanexampleofamanualplanningprocess. You

learntheoptionsforautomaticplanningandfinalplanningactivities,andhowthe

planningaidsintheSAPERPsystemsupportyou. Youlearnhowyoucanbudget

ordersand howyou can usetheavailabilitycontrol.

Unit Objectives

After completing thisunit, you will beableto:

• Describethepurposeofcostcenterplanningandthefunctionofversions

• Explaintheuseofplanninglayoutsandplannerprofiles

• Set upaplanning layout and aplanner profile

• Execute a manual planning process.

• Listtheoptionsavailableunderautomaticplanning

• Describe final planning activities

• Describe different planning methods

• Explain the plan profile

• Performoverallanddetailedplanningontheinternalorder

• List the options for automatic planning

• Distinguishbetweenorderswithandorderswithoutintegratedplanning

• Describe Easy Cost Planning

• ExplaintheplanningaidsprovidedbytheSAPsystem

• Set up the profiles for budgeting

• Enter budgets on overhead cost orders

• Set up availability control

• Understandtheresultsofbudgetingandavailabilitycontrol

• Transfer the budgets to thefollowing year

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Unit9: Planning,BudgetingandAvailabilityControl AC405

Unit Contents

Lesson: Planning Configuration...............................................373

Exercise 24: Planning Configuration.....................................381

Lesson: Planning Process.....................................................387

Exercise 25: Planning Process...........................................401

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

Exercise 26: Planning......................................................433

Lesson: Planning Aids .........................................................440

Exercise 27: Planning Aids................................................445

Lesson: Budgeting and Availability Control .................................453

Exercise 28: Budgeting and Availability Control .......................459

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AC405 Lesson: Planning Configuration

Lesson: Planning Configuration

Lesson Overview

Youuseplanningtodefinetheenterprisegoals. Youwillfamiliarizeyourselfwith

theplanning scopeof thecost centeraccountingandlearnhowto organizethe

planning screen.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Describethepurposeofcostcenterplanningandthefunctionofversions

• Explaintheuseofplanninglayoutsandplannerprofiles

• Set upaplanning layout and aplanner profile

Business Example

After you have configured the SAP system to such an extent that all actual

business transactions have run according to plan, the project team turns their

attentiontotheconfigurationoftheplanningfunctions.

Cost Center Planning: Goals

Figure 116: Cost Center Planning: Goals

Youuseplanningtodefinetheenterprisegoals. Bycomparingactualandplan

data, youcanfindanyvariancesandmakecorrections.

Costplanningispartoftheoverallbusinessplanningprocess,andisaprerequisite

forstandardcosting. Youusecostandquantityplanningtocalculateallocation

prices.

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Unit9: Planning,BudgetingandAvailabilityControl AC405

Cost center planning has several aims:

• You plan the structure of your future business transactions for a certain

period of time.

• You usebenchmarkstocontrolthebusinesstransactionswithin aposting

period.

• Youmonitortheeffectivityoncethepostingperiodisclosed,bycomparing

plandatawithactualdata,andtargetdatawithactualdata.

• Youcreateabaseforvaluatingthebusinesstransactionsinyourenterprise.

The SAP system provides a wide range of options to help you achieve these

objectives.

Versions in Management Accounting

Figure 117: Versions in Management Accounting

TheversiondefinitionappliesthroughoutManagementAccounting. Thisensures

thatyourdataremainsconsistentifyouusetheversionindifferentapplications,

forexampleinbothOverheadCostManagementAccountingandinProfitability

Analysis (integrated planning).

You define versions for Management Accounting centrally and add

application-specificsettingsforProfitabilityAnalysis,ProfitCenterAccounting,

and Overhead Management.

YoucanplanyourcostcentersinasmanyCOversionsasyouwish. Eachversion

intheSAPsystemistailoredtoparticularplanningrequirements.

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AC405 Lesson: Planning Configuration

Whenyoucreateacontrollingarea,theSAPsystemautomaticallycreatesversion

0, whichisvalidforfivefiscalyears. Youcanalsocreatealternativeversions

for, for example, positive or negative scenarios.

The SAP system always uses version 0 when referencing actual postings.

AlternativeversionsallowonlyforplandatastorageinCostCenterAccounting.

Planning Scope and Techniques

Figure 118: Planning Scope and Techniques

Whenplanningcostcenterswecandistinguishbetween:

• Planning statistical key figures

• Planning the activity output and prices

• Planningvalue-basedandquantity-basedprimaryandsecondarycostsand

revenues

Thesubjectofthiscourseisallmanualandautomaticplanningtechniquesthat

can be used for the planning of costs independent of activity. Activity inputs

from other cost centers are not planned.

Extendedplanningtechniques, whichcanbeusedfortheplanningofactivity

quantitiesandactivity-dependentcostplanning,aredealtwithincourseAC412.

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Unit9: Planning,BudgetingandAvailabilityControl AC405

Organization of the Planning Screen

Figure 119: Organization of the Planning Screen

You enter planning data in Management Accounting using entry screens, the

layout of which you can define in Customizing. These screens are known as

planning layouts.

TherearethreeplanningareasinCostCenterAccounting:

• Cost elements/activity input

• Activity Output / Prices

• Statistical key figures

For each planning area, you create at least oneplanning layout. You can use

planninglayoutstodefinethecharacteristics(costcenter,costelementandsoon)

forwhichyouwanttoenterplanvalues,andsetuptheappropriatevaluecolumns.

SAPprovidesnumerouspredefinedstandardlayouts.

You use planner profiles to control the planning process. In a given planner

profile,youcanassignanynumberofplanninglayoutstoanynumberofplanning

areas.

The SAP system contains standard planner profiles and standard planning

layoutsthatcoveralmosteveryconceivableplanningsituation. Youcanusethe

SAPALL planner profiletoplanforthethreeplanningareasusinganumberof

SAPstandardlayouts. SAPprovidestheplannerprofileSAPEASYforsituations

whereasimpleplannerprofileisrequired. Youcanalsodefineyourownplanner

profiles.

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AC405 Lesson: Planning Configuration

Youcancarryoutbothcentralizedplanning(planningofasinglecostelementfor

allcostcentersforexample)anddecentralizedplanning(forexample,planning

of all cost elementson a singlecost center). The type of planning depends on

thewayyour companyisorganized. Youcancombineboth methods, enabling

you,forexample,toplanyourpersonnelcostscentrally,andhaveallothercosts

planned locally by thecost center managers.

Define Planning Layout and Planner Profile

Figure 120: Defining Planning Layouts

Theplanninglayoutisveryflexible,enablingeasyandergonomicplandataentry.

Planning layouts are defined using the Report Painter. The procedure is very

similar to creating reportswith Report Painter.

Aplanninglayoutconsistsofaheaderandmultipleleadandvaluecolumns.

Intheheader,entertheselectioncriteriaanddeterminewhichcharacteristicsare

tobedisplayed intheheader area. Thecharacteristics for thecurrent planning

area are predefined in the SAP System.

In the lead column you define the characteristics you want to plan. For

activity-independent cost planning, you only need one lead column for cost

elements. Foractivity-dependentcostelementplanning,youneedtodefinetwo

leadcolumns,onefortheactivitytypesandtheotherforthecostelements.

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Youhaveseveraloptionsfor definingvaluecolumns:

• Youcancreatecolumnswitheitherakeyfigurewithcharacteristicsorjust

characteristics. ThekeyfiguresareprovidedbySAP.Someexamplesofkey

figuresarefixedplancostsorvariableplancostsintheCOareacurrency,

consumption, activityprice, andtotalactualcosts.

• A formula column is a value column made up of valuesfrom previously

defined columns.

• Inanattributecolumn, youhavetheoptionsfortheunit, distributionkey,

andactionattributes. Theunit and the distributionkey should becreated

as an additional field in a column.

Figure 121: Defining Planner Profiles

In the planner profile, you can assign more than one planning layout to each

planningarea. Youusetheitemnumbertospecifytheorderoftheplanninglayout

in the planning area.

Intheplannerprofileyoucansetthefollowingplanningconditions:

• Youusethedefaultparametersscreentoenterdefaultvaluesintheplanner

profilesforaplanninglayout,andtospecifythattheymaynotbeoverwritten

bytheuser. Itispossibletousethesameplanninglayoutmorethanonceand

assign different default values to it.

• Byassigningan authorizationgrouptoanother planner profile, youcan

control the planning authorizations. This is particularly important for

decentralized planning. You can ensure that planning is restricted to the

authorized area.

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AC405 Lesson: Planning Configuration

For manual planning in different planning areas, you can change theplanning

layoutduringyourplanningmeeting. Youcangotothenextassignedplanning

layoutintheinitialscreenorintheoverviewscreen. Youusethefunctions“Next

Layout” and “Previous Layout”.

You can define a planner profile with settings for overhead cost planning,

profitabilityanalysis, and Profit Center Accounting.

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AC405 Lesson: Planning Configuration

Exercise 24: Planning Configuration

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create a planning layout.

Business Example

As a member of a project team, you have reviewed all the standard planning

layoutssuppliedbySAPfortheindividualplanningareas. Someoftheselayouts

aretoobasic,sometoodetailed,soyouhavedecidedtoadaptanexistingplanning

layout to your requirements.

Task 1: Optional

ThelayoutsintheSAPEASYplannerprofilearedesignedforpriceplanningand

notforplanningactivityoutput. Usingatemplate,configureanexisting,simple

layouttocreateanewlayoutcorrespondingtothediagrambelow.

Figure 122: Simple layouts

1. Createa planninglayout for the planningarea activity type planningand

callitPL##Prices&Services. Uselayout1-262(centralpriceplanning,

simple layout) as a template.

2. PlaceyourcursorintheL(longtext)column. Enterthecolumn(element)

withthekeyfigurePlanActivity. Confirmtheelementdefinition.

Continued on next page

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Unit9: Planning,BudgetingandAvailabilityControl AC405

3. PlaceyourcursorintheL(longtext)column. Enterthecolumn(element)

with the Attribute Allocation Cost Element. Branch from the element

definitionscreentothetextmaintenancescreenandenterAllocCElemasa

shorttext. Copytheshorttextandconfirmyourentries.

Save your planning layout.

Task 2:

Carry out the following task:

1. AssignyourplanninglayouttoplannerprofileZ-##.

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AC405 Lesson: Planning Configuration

Solution 24: Planning Configuration

Task 1: Optional

ThelayoutsintheSAPEASYplannerprofilearedesignedforpriceplanningand

notforplanningactivityoutput. Usingatemplate,configureanexisting,simple

layouttocreateanewlayoutcorrespondingtothediagrambelow.

Figure 123: Simple layouts

1. Createa planninglayout for the planningarea activity type planningand

callitPL##Prices&Services. Uselayout1-262(centralpriceplanning,

simple layout) as a template.

a) SAP ReferenceIMG → Controlling → Cost CenterAccounting→

Planning→ManualPlanning→User-DefinedPlanningLayouts→

CreateLayoutsforActivityTypePlanning→CreatePlanningLayout

FieldNameorDataClass Values

Planninglayoutfield1 PL##

Planninglayoutfield2 Prices &Activities

Template

Planning layout 1-262

Choose Create.

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383

FieldNameorDataClass	Values
Planninglayoutfield1	PL##
Planninglayoutfield2	Prices &Activities
Template
Planning layout	1-262

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Unit9: Planning,BudgetingandAvailabilityControl AC405

2. PlaceyourcursorintheL(longtext)column. Enterthecolumn(element)

withthekeyfigurePlanActivity. Confirmtheelementdefinition.

a) Placeyourcursorinthe“L”(longtext)column.

Edit → Element → Insert Element

SelectKey figurewith characteristics.

Enter

Enter the Plan activity key figure.

Confirm the element definition.

3. PlaceyourcursorintheL(longtext)column. Enterthecolumn(element)

with the Attribute Allocation Cost Element. Branch from the element

definitionscreentothetextmaintenancescreenandenterAllocCElemasa

shorttext. Copytheshorttextandconfirmyourentries.

Save your planning layout.

a) Place your cursor in the “L” column.

Edit → Element → Insert Element

Select Attribute.

Enter

Select the AllocCElem attribute.

Enter

IconChangeshort, middle, and long texts

Change the short text to AllocCElem.

Icon Copy short text

Confirm the element definition.

Save your data.

Continued on next page

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