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AC405 Lesson: Planning Configuration

Task 2:

Carry out the following task:

1. AssignyourplanninglayouttoplannerprofileZ-##.

a) SAP ReferenceIMG → Controlling → Cost CenterAccounting→

Planning→ManualPlanning→DefineUser-DefinedPlannerProfiles

b) Select Z-##.

Inthedialogstructure,gotoGeneralControlling.

SelectCost Centers: Activities/prices.

Inthedialogstructure,gotoLayoutsControlling.

Choose New Entries.

Add your PL## layout.

Save the data.

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Unit9: Planning,BudgetingandAvailabilityControl AC405

Lesson Summary

You should now be able to:

• Describethepurposeofcostcenterplanningandthefunctionofversions

• Explaintheuseofplanninglayoutsandplannerprofiles

• Set up aplanning layout and aplanner profile

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AC405 Lesson: Planning Process

Lesson: Planning Process

Lesson Overview

Thislessonpresentsatypicalplanningsequencewithitsindividualelements.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Execute a manual planning process.

• Listtheoptionsavailableunderautomaticplanning

• Describe final planning activities

Business Example

The project team has decided to plan the company data in the same way as in

theprocesssuggestedbySAP.Firstly,youshouldrunthroughtheentireprocess

in a test.

Typical Sequence of Planning Activities

Figure 124: Typical Sequence of Planning Activities

Planning is managed differently in almost every organization. Theindustry,

organizationstructures,andmanagementareasareallfactorsthataffectplanning.

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Unit9: Planning,BudgetingandAvailabilityControl AC405

Thefollowingcouldbea typicalplanningsequence.

• Youplanstatisticalkeyfiguresthatareusedastracingfactorsforperiodic

reposting, distribution, or assessment.

• Thenyouplanactivityoutput,aswellasthepricesfortheseactivitytypes

on each cost center. You plan the statistical key figures and the activity

outputbeforethecostelementplanning,asthesetracingfactorsdetermine

the entire cost volume.

• Nowyoucan plantheprimarycosts. Youcanusea numberof different

proceduresforthis. Youcan,forexample,directlyenterthecostsorcalculate

themfromtheresourcequantitiesmultipliedbytheresourcepriceorderive

thembyusingstatisticalkeyfigures(dependencyplanning).

• Inadditiontomanualplanning,youcanplanprimarycostsautomatically

basedonpredefinedrules(planaccrual calculation, plandistribution, and

periodicrepostingintheplan). Youcanalsoplansecondarycostelements

automatically (plan assessment).

• Aftercompletingplanning,youneedtolocktheversion,sothatunauthorized

users can no longer make any changes.

Planning Statistical Key Figures

Figure 125: Planning Statistical Key Figures

You can plan statistical key figures in order to:

• Generateorganizationalkeyfiguresoncostcenters.

• Provide receiverbases for internal allocations.

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AC405 Lesson: Planning Process

SAPbasicallyprovidestwooptionsforenteringplandata:

• If you use free entry, you have the option of planning all characteristic

valuesspecifiedinthefieldsoftheinitialscreen. Onlycharacteristicvalues

thatalreadyhaveplanvaluesaredisplayed. Characteristicvaluesthatwere

notyetplannedonthecostcenterhavetobeenteredintheplanningscreen.

• Ifyouuseaform-basedentry,allcharacteristicvaluesspecifiedinthelines

of theinitial screenaredisplayedinthelinesoftheplanningscreen. You

only have to enter the plan values.

Distribution keys

Figure 126: Distribution Keys

TheSAPsysteminterpretsthevaluesenteredontheoverviewscreenasthetotal

valuefortheperiodenteredontheinitialscreenforplanning. Itusesadistribution

keyfor period-baseddistribution of thetotalsvalues.

ThestandardSAPsystemcontainsdistributionkeysthatcanbeusedtodistribute

valuesbydifferent criteria. It isnot possibletochange thedefaultdistribution

keys.

Examples: Ifyouselectstandarddistributionkey1,thecorrespondingvalueis

distributedevenlytotheperiods. Distributionkey7meansthattheenteredvalue

isdistributedtotheperiodsusingthenumberofcalendardays.

Inadditiontothestandarddistributionkeys, youcandefineasmanycustomer

distributionkeysasrequired. Forexample,youcancreateadistributionkeyfor

seasonal fluctuations, or onefor shift schedules.

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Unit9: Planning,BudgetingandAvailabilityControl AC405

Plan Activity Output and Prices

Figure 127: Plan Activity Output and Prices

Activitytypesareallocatedusinganactivityoutputofacost center, whichis

storedinthemasterdatafortheactivitytypeasadefault. Theycanbeclearedto

cost centers, internal orders, processesandsoonto recordtheir useof internal

services.

Activity types are allocated to asecondary cost element, which isstored asa

default value in the activity type master data.

Theactivitypriceisdeterminedper“costcenter/activitytype”eithermanuallyor

in automatic activity price calculation:

• Youcancreatemanualpricesforyourcombinationof“costcenter/activity

type”,ifyouwanttheactivitytohaveafixedvaluewithintheenterpriseand

not to be dependent on other internal activities. Manual prices are often

usedifthecostsituationonthecostcenterdoesnotinfluencetheprice,but

rather, thepricesofexternalprovidersinfluencetheprice, oryouwant to

deliberately control internal resources.

• During automatic price calculation, all primary and secondary costs,

which are plannedfor the respective cost centers as activity-independent

or activity-dependent, areincludedin theprice. If morethanoneactivity

type is planned on a cost center, you first need to distribute (split) the

activity-independentcoststhatareonthecostcentertotheseactivitytypes

beforethesystemcandeterminethepricesbydividingthecostcentercosts

bytheplanactivityortheplancapacity. (ContentofAC412)

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AC405 Lesson: Planning Process

Cost element planning

Figure 128: Cost Element Planning

The activity-independent primary costs, which are divided by cost element,

are planned on cost centers. When you plan primary costs that are

activity-independent, youcanonlyplanthefixedcosts.

You plan single cost elements, which you later compare with the actual costs.

Thisenablesyouto makeadifferentiated plan/actual comparison at theend

of the period.

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Unit9: Planning,BudgetingandAvailabilityControl AC405

Resource Planning

Figure 129: Resource Planning

GoodsandservicesthatareprocuredexternallyarecalledresourcesintheSAP

system.

Resource planning supports manual cost element planning of primary costs

andrevenuesforcostcenters,internalorders,andWBSelements. Youplanthe

amountsofresourceconsumptionthataretobeevaluatedbytheSAPsystem

during planning. (Layout 1-1R1)

Byassigningseveralresourcestoonecostelement,youcanreduceyourchart

ofaccountswithoutlosingimportantdetailsforcostanalysis.

Example: Planningthecostsof external training.

Definetheresourcemaster datafor SAP coursesand businesscourses. Assign

prices to the resources, taking into account that the prices of the business

administrationcourseswillbehigheraftertheeleventhperiod. Enterthenumber

ofcoursedaysyouwouldliketobookyouremployeesoninresourceplanning.

TheSAPsystemthenautomaticallycalculatesthetrainingcostsfortheplanning

periods.

You can choosebetweenactivity-dependentandactivity-independentplanning

of resources.

Youcanalsostoredifferentpricesforeachperiodwithinaseparatepricefileand,

ifnecessary,youcanassignthemdifferentdependencies. Ifyoucreateresources

withreferencetoamaterial, the resourcesarecalculatedbased on the material

price stored in the material master.

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AC405 Lesson: Planning Process

Ifyouupdateresourceprices,theSAPsystemautomaticallyupdatesyourplanned

costs.

Youcanalsocopyyourresourceplanningtoanotherversionorperiod. Inthis

case,theSAPsystemcopiesonlythequantitiesthathavebeenusedandevaluates

thematthesametime. Ifthepriceforaresourceis2%higherintheperiodinto

whichitwascopied,thenthecostswillalsobe2%higher.

Dependency Planning

Figure 130: Dependency Planning

In dependency planning, you can plan both activity-dependent and

activity-independentprimarycostsbasedonvaluesandquantities. Thesystem

calculatestheprimarycostsusingadependencythatcancontainstatisticalkey

figures or activity types.

If you are using value-based dependency planning, you plan costs for each

unit of a statistical key figure or activitytype, for example, EUR 100of office

materialsforeachemployeeorEUR3,000oftrainingcostsforeachemployee.

You plan a cost element. Value-based dependency planning is normally used

in administration.

In quantity-based dependency planning, you plan the amounts of resources

foreachunitofastatisticalkeyfigureoractivitytype,forexample,theamount

of course days for each employee or the amount of screws for each car. The

totalplannedcostsarecalculatedbymultiplying the amountper statisticalkey

figureoractivitytypebytheamountofthesourceobject,thatis,thenumberof

employeesorcarsbytheresourceprice. Incontrasttovalue-baseddependency

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planning,youcanplantheamountsofseveralresources,therebyprovidingmore

detailedcostelementplanning. Quantity-baseddependencyplanningisnormally

used in production.

TheSAPsystemcalculatestheplannedcostsforeachperiod. Ifyouhavedefined

differentdependencyprices,quantities,orresourceprices,thesystemwillusea

meanvalueintheplanningoverviewscreen. Youcanviewtheexactvaluesinthe

period planning screen.

Ifthepricesorquantitieschange,thesystemwillrevaluateplanning.

Quantity-baseddependencyplanningdiffersfromresourceplanninginthatit

does not just evaluate the amount of resources based on the resource price; it

also takes into account the dependencyquantity and a statistical key figure or

activity type.

SAP provides the standard planner profile SAP R&R with planning layouts

for dependency planning(value-based: Layout 1-1R2, quantity-based: Layout

1-1R3).

Automatic Planning

Figure 131: Formula planning

You can frequently determine cost center plan values using mathematical

dependencies. Formulaplanningallowsyoutousecalculationdependenciesto

planyourcostcentercosts. Youcandefinethesedependenciesasformulasina

template,whichisindependentofthecostcenter. Asaresult,costcenterswitha

similar structure can use the same formulas.

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AC405 Lesson: Planning Process

Formula planning supports manual planning. It is particularly suitable for

planningcostelementswhosevaluesaredeterminedonmanycostcentersusing

similar logic.

First of all, you define formulas in atemplate. You then use these formulasto

dynamically calculate thecostsat thetime of evaluation. Use any plan values

such as costs, activity quantities, and statistical key figures as parameters for

your formulas. If required, you can also include other SAP sources, or even

external sources. You can also define templates for activity-dependent and/or

activity-independent cost planning.

Assignthetemplatetothemasterdataoftherelevantcostcenters. Toreducethe

timeandeffortrequiredforplanning,useonetemplateforseveralcostcenters.

Executeformulaplanning. Ifnecessary, correcttheresultsinmanualplanning.

Theplanningvaluesthatyoucalculatedusingformulaplanningare,however,not

visible in the planning layout of the manual planning. This is because no data

is selected from the database.

Unlike resource and dependency planning, formula planning is an automatic

method in plan value determination. Since formula planning can be run

simultaneously for more than one cost center, and depending on the template

definition, for many planning objects (cost elements, statistical key figures,

resourcesandsoon),youcansignificantlyincreasethespeedatwhichyouplan.

Figure 132: Formula Planning - Template Definition

Theplanningtemplatesarenotdependentoncostcenters,whichmeansyoucan

usethesametemplateforseveraldifferentcostcenters. Adeterminationstrategy

isusedtodynamicallyspecifywhichplanningtemplateisusedwhenplandata

is identified.

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Unit9: Planning,BudgetingandAvailabilityControl AC405

You can define formulas to dynamically calculate the costs at the time of

evaluation.

You canalso define variablequantities. You candefine formulasthat theSAP

system will use to calculatethequantities acost center usesfor theevaluation

period.

Youcanactivateordeactivateindividuallines(items)oftheplanningtemplate. If

youwouldliketoplanindividualcostelementsonlyonspecificcostcenters,you

canusemethodstoactivateordeactivatethem. Onlytheactiveitemsaretaken

intoaccountwhenyou carryout formulaplanning.

Example:Youwouldliketodeterminetheplannedcostsforofficematerialsby

using formula planning.

YouassumethateachemployeewilluseofficematerialstothevalueofEUR10

perperiod. Inyourplanningtemplate,enteralineforcostelement476000and

useaformulaforit,whichmultipliesthenumberofemployeesonthecostcenter

(statisticalkeyfigure)by10. Becausethiscalculationshouldonlybeappliedto

theadministrationcostcenterandnotallcostcenters,youmustdefineacondition

for it. If youwouldliketoplanEUR5ofofficematerialsper employeeforall

othercostcentersinyourorganization,youcandosointhesametemplate. To

dothis,copythefirstline, changethefactorto5intheformulaandchangethe

"equalto"signintheactivationconditionto“notequalto”. Youcanthenassign

thistemplateto all cost centersinyour organizationandonly the linesthatare

active are executed for each cost center.

Figure133: AccrualCalculation inPlan: PercentageMethod

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AC405 Lesson: Planning Process

Tocalculateaccruedcosts,usethepercentagemethod. Thecalculationisbasedon

apercentageoverhead,whichisrelatedtoacostelementoracostelementgroup.

Thepercentagemethod,forexample,isusefulforaccrualcalculationsforlabor

costsrelevant tosalaries, suchasvacationbonusesorpremiums. Ifyouwould

liketousetheactualpercentagemethodandplaninyouenterprise,youshould

also usethis procedure to plan the accrual. This ensuresthat thecost analysis

providesuseful information and conclusions.

Whenanaccrualiscalculated,thesystemdebitsthecostcenterswiththeaccrual

cost amounts. At the same time, a user-defined accrual object (cost center, or

internalorder)iscredited. Thenon-accruedtotalvaluesareplannedontheaccrual

object.

Youcreateaprimaryaccrualcostelement(costelementcategory=3)toprocess

the accrual calculation.

Figure 134: Periodic Reposting in Plan

Periodic reposting is used as a posting aid.

Primarypostings(suchas,telephonecosts)areplannedonanallocationobject

(costcenter,overheadcostorder,businessprocess,WBSelement,orcostobject),

andduringperiodicrepostingtothecorrespondingcontrollingobjects, wherea

user-defined key is used.

Thereceiversofaperiodicrepostingcanbecostcenters,WBSelements,internal

orders, or cost objects. You can restrict the number of receiver categories in

Customizing. Youcan only repost primary costs.

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Unit9: Planning,BudgetingandAvailabilityControl AC405

Youcanonlyrepostprimarycosts. Duringthisprocess,theoriginalcostelement

remains the same.

Line items are posted for the sender as well as for the receiver, enabling the

allocationtoberecordedindetail. TheSAPsystemdoesnotsavetheinformation

fromtheclearingcostcenterintotalsrecordsduringaperiodicreposting. This

enablestheSAPsystemtoconservememorywhenstoringthedatarecords.

Periodicrepostingscanbereversedandrepeatedasoftenasrequired.

YouusetheCycle-Segmentmethodtodefinesender-receiverrelationships.

Figure 135: Plan Distribution

ThedistributionwasdesignedtotransferprimarycostsfromaSenderCostCenter

to receiving Management Accounting objects. Only cost centers or business

processescanbeusedasasenderforthedistribution.

Primary postings (such as, energy costs) are planned on a cost center, and

allocatedbymeansoftheuser-definedkeyduringplandistribution.

Adistribution receivercanbeacost center, WBS element, internalorder, cost

object,orabusinessprocess. Youcanrestrictthenumberofreceivercategoriesin

Customizing.

You can only distribute primary costs. During this process, the original cost

element remains the same.

Line items are posted for the sender as well as for the receiver, enabling the

allocation to be recorded in detail.

You canreverse distributionsasoftenasrequired.

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AC405 Lesson: Planning Process

YouusetheCycle-Segmentmethodtodefinesender-receiverrelationships.

Figure 136: Plan assessment

Assessment wascreatedto transferprimaryandsecondarycostsfrom asender

costcentertoreceivingManagementAccountingobjects. Duringassessment,cost

centersorbusinessprocessescanbeusedas senders.

Anassessmentreceivercanbeacostcenter,WBSelement,internalorder,cost

object,orabusinessprocess. Youcanrestrictthenumberofreceivercategories

inCustomizing. Youcan onlyrepost primary costs.

Primaryandsecondarypostingsareallocatedattheendoftheperiodbymeans

of the user-defined key.

Duringassessment, theoriginal costelementsaresummarizedintoassessment

costelements(secondarycostelementcategory=42). Asthesystemwritesfewer

totalsrecords, the assessment hasabetter performancethanperiodic reposting

and distribution.

Line items are posted for the sender as well as for the receiver, enabling the

allocationtoberecordedindetail. Thesystemdoesnotdisplaytheoriginalcost

elementsonthereceivers. Therefore, assessmentisusefulifthecostdrilldown

for the receiver is not important, for example, as in the case of the allocation

for the "cafeteria" cost center.

Similar to distribution, the partner is updated in the totals record during

distribution.

Youcanreverseassessmentsasoften asrequired.

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Unit9: Planning,BudgetingandAvailabilityControl AC405

YouusetheCycle-Segmentmethodtodefinesender-receiverrelationships.

Forecast AC412: Plan Activity Price Calculation

Figure137: ForecastAC412: PlanActivityPriceCalculation

Evenifyouhaveplannedpricesmanually,youmaywanttofindouttowhatextent

theyreflect the pricesthesystem calculates based on thecost center'splanned

activity. Youcanperformapricecalculationforthispurpose. However,toget

reliable results, you do have think to about the procedure carefully and make

certainsettingsbeforehand,whichwewillgointoherebriefly.

Plancostsplittingassignstheactivity-independentplancostsofacostcenterto

theindividualactivitytypes. Theactivity-independent costsneedtobesplitup

amongtheactivitytypesbeforethepriceoftheactivityunitscanbecalculated.

Thesimplestmethodofsplittingplannedcostsistouseanequivalencenumber.

If you want to use other allocation bases, you can define a splitting structure

containing different splitting rules.

In the price calculation, plan prices are determined automatically by the SAP

system. Activity prices for plan activity types can be calculated for each cost

center and activity type. The SAP system calculates the price by dividing the

planned costsbytheplannedactivityforexample.

Activity-related planning and price calculation is discussed in more detail in

CourseAC412CostCenterAccounting: ExtendedFunctions.

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AC405 Lesson: Planning Process

Exercise 25: Planning Process

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Plan statistical key figures.

• Plan activity types.

• Planprimarycostsusingcostelement planning.

• Create master data for resources.

• Plan primarycostsusing resource planning.

• Planprimarycostsusing dependencyplanning.

Business Example

TheexecutiveboardhasdecidedtoimplementtheSAPsystemplanningfunctions.

Since you previously used a non-SAP system for your planning, you need to

transfertheplanningdataforthecurrentfiscalyeartotheSAPsystem. Youneed

toentertheannualplanvaluessothatyoucanproduceactual/plancomparison

reports for the whole year.

Task 1:

Carry out the following task:

1. Toavoiderrorsandtosimplifydataentry,youshoulddefinethebasicdata

for planning in your user settings. You want to create planvalues for the

entire current fiscal year in version 0.

Hint: Alltheplandataforthisunitwillbeforperiods1to12ofthe

currentfiscalyear. Thismeansyouhavesomeactualdatathathas

alreadybeenpostedwithwhichtocompareyourplandata.

Task 2:

Firstofall,planthestatisticalkeyfigures. Thesefiguresserveasareferencefor

costelementplanning(forexample,doITcostsvaryaccordingtothenumberof

PCs) and are the basis for plan allocations.

1. UsetheSAPEASYplannerprofileforplanningthestatisticalkeyfigures,or,

ifyoudidtheoptionalplanninglayoutexercises,useplannerprofileZ-##.

2. Use planning layout1-362 for central planning. In this layout, you plan

one statistical key figure on several cost centers. Plan the statistical key

figureTELE##tothecostcentersbelongingtocostcentergroupB##. Use

form-based entry.

Continued on next page

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Unit9: Planning,BudgetingandAvailabilityControl AC405

Enter the following plan values.

Cost center 201## 202## 203## 301## 302##

TELE## 120.000 120.000 --- 420.000 180.000

Save your entriesbut do not exit the layout.

3. Plan the statistical key figure PC## to the cost centers belonging to cost

centergroupB##. Useform-basedentry. Enterthefollowingplanvalues.

Cost Center 201## 202## 203## 301## 302##

PC## 2 5 --- 18 12

Save your entriesbut do not exit the layout.

4. Planthestatisticalkey figureKM## tothecost centersbelonging tocost

center groupB30##. Useform-basedentry. Enter447,387.26miforcost

center 301# (FI/CO consultant) and 223,693.63 mi for cost center 302#

(LO consultant).

Save your entries.

Task 3:

Plantheactivitytypesforcostcenter301##(FI/COconsultant)and302##(LO

consultant). Asyoualreadyenteredthepriceswhenyoumaintainedthemaster

data, you only need to plantheactivityquantity.

Hint: Ifyoudidnotworkthroughtheexerciseonplanninglayouts,orif

foranyreasonyoucannotaccessyourownplanninglayoutforactivity

typeplanning,useplannerprofileSAPALLforthisexercise.

1. PlantheactivityquantitiesofactivitytypeJ##inyourplanninglayoutPL##

in planner profile Z-## (or 1-202 in planner profile SAPALL) for the

consultingcostcenters(cost center groupB30##).

Choose free entry.

2. Plan12,000juniorconsultanthoursforcostcenter301#(FI/COconsultant)

and9,600forcostcenter302#(LOconsultant). Theplanactivityistobe

distributedevenlyacrossallpostingperiods. Checkthesettingontheperiod

screen. Save your plan.

3. Plan activity type S## for the consulting cost centers (cost center group

B30##). Choose free entry.

Continued on next page

402

Cost center	201##	202##	203##	301##	302##
TELE##	120.000	120.000	---	420.000	180.000

Cost Center	201##	202##	203##	301##	302##
PC##	2	5	---	18	12

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AC405 Lesson: Planning Process

4. Plan12,000seniorconsultanthoursforcostcenter301#(FI/COconsultant)

and9,600 for cost center302#(LOconsultant). Theplan activity isto be

distributed evenly acrossall postingperiods.

Save your plan.

5. CalltheCostCenters: PlanningOverviewforperiods1through12ofthe

currentfiscalyearandcostcenter301##(FI/COConsulting).

Check your entries.

Task 4:

Plan the costs on the cost centers.

Hint: Ifyoudidnotworkthroughtheexerciseonplanninglayouts,orif

foranyreasonyoucannotaccessyourownplanninglayoutforactivity

typeplanning,useplannerprofileSAPEASYforthisexercise.

1. Salarycosts(costelement430000)areplannedcentrallybytheheadofthe

consultingdepartmentforallcostcenters(B##). Themanagerpresentsyou

with a list of the corresponding plan data and asks you to enter it in the

system. Choose planning layout1-162 for this (Cost element planning:

central, simple). Thevaluestobeenteredareannualvalues, whichareto

beevenly distributed acrossthepostingperiods.

Cost center Planned Costs

201## 60.000

202## 252.000

203## 192.000

301## 2.532.000

302## 1.560.000

2. Theothercosts(costelements473120through477000)incurredbythecost

centers(cost center groupB##) are planned by the cost center managers

themselves,eachmanagerbeingresponsibleforthesefigures. Thefollowing

graphicliststheplandataoftheindividualcostcenters. Chooseplanning

layout 1-161 (cost element planning: simple layout) in planner profile

SAPEASY.

Thevaluestobeenteredareannualvalues,whicharetobeevenlydistributed

acrossthepostingperiods. Useform-basedentry.

Continued on next page

403

Cost center	Planned Costs
201##	60.000
202##	252.000
203##	192.000
301##	2.532.000
302##	1.560.000

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Unit9: Planning,BudgetingandAvailabilityControl AC405

Cost Center Cost element Planned Costs

101## 473120–Telephonecosts 84.000

201## 476000 –Officesupplies 24.000

202## 476100 – IT supplies 98.400

203## 475000 – Vehicle costs 1.320.000

3. UsereportCostCenters: Actual/Plan/Variancetochecktheresultsofmanual

planningfortheconsultingCostCenters: Actual/Plan/Variance. Callupthe

reportforthecostcentergroupB##forthecurrentperiodonly,sothatyou

cancomparetheplandatawiththeactualdata. Usethevariantfunctionto

review some of your cost center plans.

Task 5: Optional

Inyour plan, create acycle andasegment to allocate the planned costsfor the

“telephone” cost center to other cost centers.

1. CreateaplancyclePRPC##forperiodicrepostingfortheTelephonecost

center. UsetheactualcyclePU##asthesourcetocopyfrom. Startthecycle

on thefirst day of thecurrent fiscal year.

2. In the first segment, change the variable portions type field to Plan

statisticalkeyfigures. Runaformalcheckonthecycleandthesegment.

Save your entries.

Hint: NotethattheSendervalueshaveautomatically beenset to

planned values (Plnd. Vals).

Task 6: Optional

Executetheperiodicrepostingintheplanforthe“Telephone”costcenter.

1. Intheplan,runtheperiodicrepostingforyourPRPC##cycleforperiods1

through12ofthecurrentfiscalyear. ChooseTestRunandDetailLists.

2. Execute the periodic reposting as an Update Run so that the results are

actually posted.

Task 7: Optional

Check the results of the automatic planning.

1. Callthecostcenters: Actual/PlanVariancereportforthecurrentperiod,

planversion0, andconsultingcostcentergroupB##.

Continued on next page

404

Cost Center	Cost element	Planned Costs
101##	473120–Telephonecosts	84.000
201##	476000 –Officesupplies	24.000
202##	476100 – IT supplies	98.400
203##	475000 – Vehicle costs	1.320.000

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AC405 Lesson: Planning Process

2. Usethevariationfunctiontocheckthecostcenterplanningforcostcenter

101##(Telephone)andforoneofthereceivercostcenters.

Task 8: Optional

Createanassessmentcyclewithwhichtoallocatethecostsofthe“Organization”,

“IT Services”, and “Motor Pool”cost centers.

1. CreateaplancyclePA##for theplanassessmentoftheabove-mentioned

costcenters. UsetheactualassessmentcycleASSE## asasourcetocopy

from. Startthecycleonthefirstdayofthecurrentfiscalyear.

2. Displaythesegmentsinthesegmentoverviewscreen.

3. Becausethe“ITServices”and“MotorPool”costcentersusethePortionsof

actualstatisticalkeyfiguresoptionasabasisforallocationincycleA##and

thisfigureisvariable,youneedtochangethesettingsintheplanassessment

cycle. InthesegmentIT-Serv##, changetheVariableportionstypefield

to Plan statistical figures.

4. Change the Variable portion type field to Planned statistical key figures

in the MOTO## segment (if you did the optional exercise to create an

allocationstructure, usesegmentMOTO##new).

Save the data.

Task 9: Optional

Execute your plan assessment.

1. RuntheplanassessmentintheTestrunforyourcycle(PA##)forperiods1

through12ofthecurrentfiscalyear. ChooseDetailList.

2. NowruntheassessmentasanUpdateRunsothattheallocationsareactually

posted.

Task 10: Optional

Check the resultsof the automatic planning.

1. Callthecostcenters: Actual/PlanVariancereportforthecurrentperiod,

planversion0,andconsultingcostcentergroupB##.

2. Checkwhethercostcenters201##(Organization),202##(ITServices),and

203## (Motor Pool) havebeen creditedinfull.

Continued on next page

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Unit9: Planning,BudgetingandAvailabilityControl AC405

3. Whataretheactualbalances(over-absorptionor under-absorption) of the

consulting cost centers?

301##(FI/COconsultant)

302## (LOconsultant)

Whatconclusionscanbedrawnfromtheresultswithregardtotheactivity

type price?

4. The actual credits to both consulting cost centers are lower than the plan

credits.

What is the reason for this?

5. Theactualcostsforcostcenter301##(FI/COconsultant)arelowerthanthe

plancosts,whereastheactualcostsforcostcenter302##(LOconsultant)

are greater than the plan costs.

Analyzethereasonsfor thisforbothcostcenters.

301## (FI/CO consultant)

302## (LO consultant)

406

第 433 页 / 共 543 页

AC405 Lesson: Planning Process

Solution 25: Planning Process

Task 1:

Carry out the following task:

1. Toavoiderrorsandtosimplifydataentry,youshoulddefinethebasicdata

for planning in your user settings. You want to create planvalues for the

entire current fiscal year in version 0.

Hint: Alltheplandataforthisunitwillbeforperiods1to12ofthe

currentfiscalyear. Thismeansyouhavesomeactualdatathathas

alreadybeenpostedwithwhichtocompareyourplandata.

a) CostCenterAccounting:Informationsystem→Usersettings

b) Choose the Planning period tab page.

FieldNameorDataClass Values

Fiscal year Current

Period from 1 to 12

Save your data.

Task 2:

Firstofall,planthestatisticalkeyfigures. Thesefiguresserveasareferencefor

costelementplanning(forexample,doITcostsvaryaccordingtothenumberof

PCs) and are the basis for plan allocations.

1. UsetheSAPEASYplannerprofileforplanningthestatisticalkeyfigures,or,

ifyoudidtheoptionalplanninglayoutexercises,useplannerprofileZ-##.

a) CostCenterAccounting:Planning→SetPlannerProfile

Planner profile SAPEASYor Z-##

Enter

2. Use planning layout1-362 for central planning. In this layout, you plan

one statistical key figure on several cost centers. Plan the statistical key

figureTELE##tothecostcentersbelongingtocostcentergroupB##. Use

form-based entry.

Continued on next page

407

FieldNameorDataClass	Values
Fiscal year	Current
Period	from 1 to 12

第 434 页 / 共 543 页

Unit9: Planning,BudgetingandAvailabilityControl AC405

Enter the following plan values.

Cost center 201## 202## 203## 301## 302##

TELE## 120.000 120.000 --- 420.000 180.000

Save your entriesbut do not exit the layout.

a) CostCenterAccounting:Planning→StatisticalKeyFigures→Change

→ Goto → Next Layout (1-362)

FieldNameorDataClass Values

Version: 0

Period from 1

Period to 12

Fiscal year Current

Cost center group B##

Statist. Key Figure TELE##

Input

Form-based Select

Goto → Overview Screen

CostCenter 201## 202## 203## 301## 302##

Currentplan 120.000 120.000 -- 420.000 180.000

value

DK 1 1 1 1 1

Save your data.

3. Plan the statistical key figure PC## to the cost centers belonging to cost

centergroupB##. Useform-basedentry. Enterthefollowingplanvalues.

Cost Center 201## 202## 203## 301## 302##

PC## 2 5 --- 18 12

Continued on next page

408

Cost center	201##	202##	203##	301##	302##
TELE##	120.000	120.000	---	420.000	180.000

FieldNameorDataClass	Values
Version:	0
Period from	1
Period to	12
Fiscal year	Current
Cost center group	B##
Statist. Key Figure	TELE##
Input
Form-based	Select

CostCenter	201##	202##	203##	301##	302##
Currentplan value	120.000	120.000	--	420.000	180.000
DK	1	1	1	1	1

Cost Center	201##	202##	203##	301##	302##
PC##	2	5	---	18	12

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AC405 Lesson: Planning Process

Saveyour entriesbut do not exit the layout.

a) ChangethevalueinthefieldStatisticalkeyfigureintheplanningentry

screen.

Statist. Key Figure PC##

Goto → Overview Screen

CostCenter 201## 202## 203## 301## 302##

Currentplan 2 5 -- 18 12

value

DK 1 1 1 1 1

Save your data.

4. Planthestatisticalkey figureKM##tothecost centersbelongingtocost

center groupB30##. Useform-basedentry. Enter447,387.26mifor cost

center 301# (FI/CO consultant) and 223,693.63 mi for cost center 302#

(LO consultant).

Save your entries.

a) Changethevaluesof the fields cost centergroup andstatistical key

figure in the planning entry screen.

Cost center group B30##

Statist. Key Figure MI##

Goto → Overview Screen

Cost Center 301## 302##

Current planvalue 720.000 360.000

DK 1 1

Save your data.

Continued on next page

409

CostCenter	201##	202##	203##	301##	302##
Currentplan value	2	5	--	18	12
DK	1	1	1	1	1

Cost center group	B30##
Statist. Key Figure	MI##

Cost Center	301##	302##
Current planvalue	720.000	360.000
DK	1	1

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Unit9: Planning,BudgetingandAvailabilityControl AC405

Task 3:

Plantheactivitytypesforcostcenter301##(FI/COconsultant)and302##(LO

consultant). Asyoualreadyenteredthepriceswhenyoumaintainedthemaster

data, you only need to plantheactivityquantity.

Hint: Ifyoudidnotworkthroughtheexerciseonplanninglayouts,orif

foranyreasonyoucannotaccessyourownplanninglayoutforactivity

typeplanning,useplannerprofileSAPALLforthisexercise.

1. PlantheactivityquantitiesofactivitytypeJ##inyourplanninglayoutPL##

in planner profile Z-## (or 1-202 in planner profile SAPALL) for the

consultingcostcenters(cost center groupB30##).

Choose free entry.

a) CostCenterAccounting:Planning→SetPlannerProfile→Z-##

CostCenterAccounting:Planning→ActivityOutput/Prices→Change

→ Goto → Next Layout (PL##)

b) or

CostCenterAccounting:Planning→SetPlannerProfile→SAPALL

ActivityOutput/Prices→Change(Layout1-201)

FieldNameorDataClass Values

Version 0

From period 1

To period 12

Fiscal year Current

Cost center B30##

Activity Type J##

Entry

Free Select

Goto → Overview Screen

Continued on next page

410

FieldNameorDataClass	Values
Version	0
From period	1
To period	12
Fiscal year	Current
Cost center	B30##
Activity Type	J##
Entry
Free	Select

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AC405 Lesson: Planning Process

2. Plan12,000juniorconsultanthoursforcostcenter301#(FI/COconsultant)

and9,600for costcenter302#(LOconsultant). Theplanactivityistobe

distributedevenlyacrossallpostingperiods. Checkthesettingontheperiod

screen. Save your plan.

a) Inlayout1-201yougoto thenextcost center.

Goto → Next Combination

Cost Center 301## 302##

Plan activity 12.000 9.600

DK 1 1

Placeyourcursorinthe“PlanActivity”columnGoto→Periodscreen.

Save your data.

3. Plan activity type S## for the consulting cost centers (cost center group

B30##). Choose free entry.

a) In the initial screen for planning, change the value in the Activity

type field.

Activity Type S##

Goto → Overview Screen

4. Plan12,000seniorconsultanthoursforcostcenter301#(FI/COconsultant)

and9,600 for cost center302#(LOconsultant). Theplan activity isto be

distributed evenly acrossall postingperiods.

Save your plan.

Cost Center 301## 302##

Plan Activity 12.000 9.600

DK 1 1

Placeyourcursorinthe“PlanActivity”columnGoto→Periodscreen.

Save your data.

5. CalltheCostCenters: PlanningOverviewforperiods1through12ofthe

currentfiscalyearandcostcenter301##(FI/COConsulting).

Continued on next page

411

Cost Center	301##	302##
Plan activity	12.000	9.600
DK	1	1

Cost Center	301##	302##
Plan Activity	12.000	9.600
DK	1	1

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Unit9: Planning,BudgetingandAvailabilityControl AC405

Check your entries.

a) CostCenterAccounting:InformationSystem→ReportsforCostCenter

Accounting→PlanningReports→CostCenters: PlanningOverview

FieldNameorDataClass Values

Cost Center 301##

Fiscal Year current

Period 1 to 12

Version 0

Planning overview → Execute

Task 4:

Plan the costs on the cost centers.

Hint: Ifyoudidnotworkthroughtheexerciseonplanninglayouts,orif

foranyreasonyoucannotaccessyourownplanninglayoutforactivity

typeplanning,useplannerprofileSAPEASYforthisexercise.

1. Salarycosts(costelement430000)areplannedcentrallybytheheadofthe

consultingdepartmentforallcostcenters(B##). Themanagerpresentsyou

with a list of the corresponding plan data and asks you to enter it in the

system. Choose planning layout 1-162 for this (Cost element planning:

central, simple). Thevaluestobeenteredareannual values, whichareto

beevenlydistributedacrossthepostingperiods.

Cost center Planned Costs

201## 60.000

202## 252.000

Continued on next page

412

FieldNameorDataClass	Values
Cost Center	301##
Fiscal Year	current
Period	1 to 12
Version	0

Cost center	Planned Costs
201##	60.000
202##	252.000

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AC405 Lesson: Planning Process

Cost center Planned Costs

203## 192.000

301## 2.532.000

302## 1.560.000

a) Solution to task 1:

CostCenterAccounting:Planning→SetPlannerProfile

Planner profile SAPEASYor Z-##

b) Solution to task 1-1:

Cost Center Accounting:Planning → Cost and Activity Inputs →

Change→ Goto→ Next Layout (1-162)

FieldNameorDataClass Values

Version 0

From period 1

To period 12

Fiscal year Current

Cost center B##

Cost element 430000

Entry

Form-based Select

Goto → Overview Screen

CostCenter 201## 202## 203## 301## 302##

Total 60.000 252.000 192.000 2.532.000 1.560.000

plannedcosts

DK 1 1 1 1 1

Save your data.

2. Theothercosts(costelements473120through477000)incurredbythecost

centers(cost center groupB##) are planned by the cost center managers

themselves,eachmanagerbeingresponsibleforthesefigures. Thefollowing

Continued on next page

413

Cost center	Planned Costs
203##	192.000
301##	2.532.000
302##	1.560.000

FieldNameorDataClass	Values
Version	0
From period	1
To period	12
Fiscal year	Current
Cost center	B##
Cost element	430000
Entry
Form-based	Select

CostCenter	201##	202##	203##	301##	302##
Total plannedcosts	60.000	252.000	192.000	2.532.000	1.560.000
DK	1	1	1	1	1

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Unit9: Planning,BudgetingandAvailabilityControl AC405

graphicliststheplandataoftheindividualcostcenters. Chooseplanning

layout 1-161 (cost element planning: simple layout) in planner profile

SAPEASY.

Thevaluestobeenteredareannualvalues,whicharetobeevenlydistributed

acrossthepostingperiods. Useform-basedentry.

Continued on next page

414

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AC405 Lesson: Planning Process

Cost Center Cost element Planned Costs

101## 473120–Telephonecosts 84.000

201## 476000 –Officesupplies 24.000

202## 476100 – IT supplies 98.400

203## 475000 – Vehicle costs 1.320.000

a) Goto → Previous layout (1-161).

FieldNameorDataClass Values

Version 0

From period 1

To period 12

Fiscal year Current

Cost center B##

Cost element 473120

to 477000

Entry

Form-based Select

Goto → Overview Screen

To go to the next cost center, choose

Goto → Next combination

Cost Cost element PlannedCosts DK

center

101## 473120 – Telephone costs 84.000 1

201## 476000 – Office supplies 24.000 1

202## 476100 – IT supplies 98.400 1

203## 475000 – Vehicle costs 1.320.000 1

Save your data.

Continued on next page

415

Cost Center	Cost element	Planned Costs
101##	473120–Telephonecosts	84.000
201##	476000 –Officesupplies	24.000
202##	476100 – IT supplies	98.400
203##	475000 – Vehicle costs	1.320.000

FieldNameorDataClass	Values
Version	0
From period	1
To period	12
Fiscal year	Current
Cost center	B##
Cost element	473120
to	477000
Entry
Form-based	Select

Cost center	Cost element	PlannedCosts	DK
101##	473120 – Telephone costs	84.000	1
201##	476000 – Office supplies	24.000	1
202##	476100 – IT supplies	98.400	1
203##	475000 – Vehicle costs	1.320.000	1