AC405_EN_Col92_FV_Part_A4 (第2页) | ERP软件技术分享

第 41 页 / 共 543 页

AC405 Lesson: Cost Centers

InCustomizing,youcandefinelockindicatorsforeachcostcentercategory,or

specify that the managing of quantities on cost centers is allowed. When you

assignacostcenter toaparticularcategory(youdothiswhencreatingthecost

center),thecorrespondinglockindicatorsandallowedvaluesforthiscategoryare

proposed as default valuesfor thiscost center.

Figure13: ExerciseTasks: StructuringtheExampleEnterprise

第 42 页 / 共 543 页

Unit2: MasterData AC405

第 43 页 / 共 543 页

AC405 Lesson: Cost Centers

Exercise 2: Cost Centers

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Display the standard hierarchy.

• Createcostcentersfortheconsultingdepartment.

Business Example

Theorganizationalstructureofyourconsultingdepartmentisalreadymappedin

thestandardhierarchyofthecontrollingarea. Younowneedtoassignthesixcost

centersthatyouhavereservedfortheconsultingdepartmenttothecorresponding

hierarchy nodes.

第 44 页 / 共 543 页

Unit2: MasterData AC405

Task 1:

Figure14: Standardhierarchyofthe consultingdepartment

1. Displaythestandardhierarchyofyourcompanyandcheckthatthenodes

correspond to those in the above graphic.

Task 2:

Createcostcentersfortheconsultingdepartment. Thecostcentersshouldbevalid

fromthefirstdayofthecurrentfiscalyearuntilthedefaultvalidtodate. Assign

allthecostcenterstotheGermansubsidiary(Companycode1000).

1. Create the cost centers Telephone, Organization, IT Services and FI/CO

Consulting directly in the standard hierarchy. Use the above graphic as

a guide. When you create the master data for each cost center, use the

following information:

Continued on next page

第 45 页 / 共 543 页

AC405 Lesson: Cost Centers

Figure 15: Dataforcreatingthecostcentermasterdata

2. To keep data input to a minimum, create the cost center “Motor Pool”

by copying the cost center “IT Services” anduse the cost center “FI/CO

Consulting”tocreatethecostcenter“LOConsulting”. Eventhoughyou

candothisdirectlyinthestandardhierarchy,tryusingthemenuentriesin

the application menu.

Remembertochangethenameofthecostcenterandthepersonresponsible

each time.

Figure 16: Dataforcreatingthecostcentermasterdata

Continued on next page

第 46 页 / 共 543 页

Unit2: MasterData AC405

3. Displayoneofthecostcenters. Whichcurrencydoesthecostcenteruse?

Wheredoesthisentryincostcentermasterdataoriginatefrom?

4. Displaythecontrolindicatorforthecostcenteryouhavecalledup. Where

doesthisinformationcomefrom? Canthisinformationbechangedinthe

master data?

5. Becauseallyourcostcentersarelocatedincontrollingarea1000anduse

the object currency EUR, you don’t want to seethisinformation onthe

overview screen in the standard hierarchy.

第 47 页 / 共 543 页

AC405 Lesson: Cost Centers

Solution 2: Cost Centers

Task 1:

Figure 17: Standard hierarchyoftheconsultingdepartment

1. Displaythestandardhierarchyofyourcompanyandcheckthatthenodes

correspond to those in the above graphic.

Answer: Cost Center Accounting: Master Data → Standard Hierarchy

→ Display

The organizational structure of the consulting department appears under

nodeH-AC405. Expand the individual nodesunder your group SERV##

and then expand B##.

Task 2:

Createcostcentersfortheconsultingdepartment. Thecostcentersshouldbevalid

fromthefirstdayofthecurrentfiscalyearuntilthedefaultvalidtodate. Assign

allthecostcenterstotheGermansubsidiary(Companycode1000).

1. Create the cost centers Telephone, Organization, IT Services and FI/CO

Consulting directly in the standard hierarchy. Use the above graphic as

a guide. When you create the master data for each cost center, use the

following information:

Continued on next page

第 48 页 / 共 543 页

Unit2: MasterData AC405

Figure18: Dataforcreating thecost centermasterdata

a) Cost Center Accounting: Master Data → Standard Hierarchy →

Change

b) PlaceyourcursoronthehierarchyareaB10##towhichthecostcenter

istobeassignedandchooseEdit→CreateCostCenter

FieldNameorDataClass Values

Cost Center 101##

Valid from 01.01. Currentfiscalyear

To 31.12.9999

Description Telephone

Owner Smith

Cost center category 9

Choose"Organization"toenterthedataontheorganizationalunits.

FieldNameorDataClass Values

Company Code 1000

Business Area IS##

Profit Center 1402

Save your data!

Repeattheproceduretocreatetherestofthecostcenters.

Bear in mind that they may be assigned to different areas of the

hierarchy.

Continued on next page

FieldNameorDataClass	Values
Cost Center	101##
Valid from	01.01. Currentfiscalyear
To	31.12.9999
Description	Telephone
Owner	Smith
Cost center category	9

FieldNameorDataClass	Values
Company Code	1000
Business Area	IS##
Profit Center	1402

第 49 页 / 共 543 页

AC405 Lesson: Cost Centers

2. To keep data input to a minimum, create the cost center “Motor Pool”

by copying the cost center “IT Services” anduse the cost center “FI/CO

Consulting”tocreatethecostcenter“LOConsulting”. Eventhoughyou

candothisdirectlyinthestandardhierarchy,tryusingthemenuentriesin

the application menu.

Remembertochangethenameofthecostcenterandthepersonresponsible

each time.

Figure 19: Dataforcreatingthecostcentermasterdata

a) CostCenterAccounting: MasterData→CostCenter→Individual

Processing → Create

FieldNameorDataClass Values

Cost Center 203##

Valid from 01.01. Currentfiscalyear

To 31.12.9999

Template 202##

Controlling Area 1000

Onthebasicdatascreen,changethenameofthecostcenterandthatof

the manager (person responsible)

FieldNameorDataClass Values

Description Motor pool

Employee responsible Rose

Save your data!

Proceedasforcostcenter302##. Usecostcenter301##asatemplate.

Continued on next page

FieldNameorDataClass	Values
Cost Center	203##
Valid from	01.01. Currentfiscalyear
To	31.12.9999
Template	202##
Controlling Area	1000

FieldNameorDataClass	Values
Description	Motor pool
Employee responsible	Rose

第 50 页 / 共 543 页

Unit2: MasterData AC405

3. Displayoneofthecostcenters. Whichcurrencydoesthecostcenteruse?

Wheredoesthisentryincostcentermasterdataoriginatefrom?

Answer: Cost Center Accounting: Master Data → Cost Center →

Individual Processing → Display

Enter acost center you created. In thiscase, the object currency istaken

fromthecompanycode. Thelocalcurrencyincompanycode1000isEUR.

4. Displaythecontrolindicatorforthecostcenteryouhavecalledup. Where

doesthisinformationcomefrom? Canthisinformationbechangedinthe

master data?

Answer: ClicktheControltabpage. Controlindicatorsaredefaultvalues

thataretaken from thecostcenter categoryandwhichcanbechanged in

the master data.

5. Becauseallyourcostcentersarelocatedincontrollingarea1000anduse

the object currency EUR, you don’t want to seethisinformation onthe

overview screen in the standard hierarchy.

Answer: CostCenterAccounting: MasterData→StandardHierarchy→

Change → Column Configuration icon

Deselecttheindicatorforthecompanycodeandtheobjectcurrency.

第 51 页 / 共 543 页

AC405 Lesson: Cost Centers

Lesson Summary

You should now be able to:

• Describehowtobeststructurethestandardhierarchy

• Create cost centers

• Understandthemeaningofthecostcentercategory.

第 52 页 / 共 543 页

Unit2: MasterData AC405

Lesson: Cost elements

Lesson Overview

You will familiarize yourself with the relationship between general ledgers in

FinancialAccountingandinManagementAccounting.

Youwilllearnhowtocreatecostelementsmanuallyandautomatically.

Lesson Objectives

After completingthislesson, you will beable to:

• DistinguishbetweenG/Laccountsandcostelements

• CreatecostelementsinManagement Accounting, and explainalternative

methods for creating them

Business Example

You receive a message from Financial Accounting informing you that the

companycodesaresetup. Youcannowstartcreatingcorrespondingcostelements

in Management Accounting.

The Chart of Accounts

Figure 20: The Chart of Accounts

Thechartofaccountscontainsallthegeneralledger(G/L)accountsbelongingto

Financial Accounting.

第 53 页 / 共 543 页

AC405 Lesson: Cost elements

Fromthecostcontrollingviewpoint,acircularsystemexistsbecausetheexpense

andrevenueaccountsinFinancialAccountingcorrespondtoprimarycostand

revenueelementsinManagementAccounting,andbecausepostingsinFinancial

Accountingarepassedoninreal-timetoCostandRevenueElementAccounting.

Inaddition,itisonlyinManagementAccountingthatyoucancreatesecondary

cost elements. These are used to record internal value flows like activity

allocations, assessments and settlements.

The Cost Element

Figure 21: The Cost Element

DuetotheintegratednatureofthemySAPERPsystemyouneedtocreateexpense

accountsinFinancialAccountingwithcorrespondingprimarycostselementsin

Controlling. ThisensuresthatexpensesinFinancialAccountingandprimarycosts

inManagementAccountingcanbereconciled. Youmustcreatetheprimarycost

elementsin Financial Accounting asG/L accountsbeforeyoucan createthem

in Management Accounting.

To be able to post to a primary cost element, you require an object in

ManagementAccounting(suchasacostcenter)toidentifytheoriginofthecosts.

Examplesofprimarycostelementsarematerialcostsandsalarycosts.

SecondarycostselementsareusedexclusivelyinManagement Accountingto

identifyinternalcostflowssuchasassessmentsorsettlements. Theydonothave

correspondinggeneralledgeraccountsinFinancialAccountingandaredefinedin

Management Accounting only.

第 54 页 / 共 543 页

Unit2: MasterData AC405

Whenyouanalyzerevenuesincostcontrolling,themySAPERPsystemrecords

themasrevenueelements. Revenueelementsareprimarycostelements.

Whenyoucreateacostelement,youmustassignacostelementcategory. This

assignmentdeterminesthetransactionsforwhichyoucanusethecostelement.

Forexample,category01(generalprimarycostelements)isusedforthestandard

primarypostingsfromFinancialAccountingorMaterialsManagement.

Figure 22: Automatic Creation of Cost Elements

You can create cost elements automatically. You provide thedefault settings

throughwhichthecostelementorthecostelementrangethatyouwanttocreateis

givenandenterthecostelementtypesforthecostelements.

Primarycostsareonlycreatedwhentherespectivegeneralledgerexistsinthe

operational chart. The SAP system takes the cost element name from theG/L

accountmasterdatainFinancialAccounting. However,youcanchangethename

in Management Accounting.

AsofRelease4.6, whenprocessingtheoperationalchartdirectoryinFinancial

AccountingCustomizing, youcancustomizewhethercreatingageneral ledger

automaticallygeneratesacostelement. If youusethisfunction, youmusttake

intoaccounttheaccountnumberwithintheframeworkofthepre-settingsforthe

automatic creation of cost elements.

Secondarycostelementsaregeneratedforallcostelementsyouhavedefined.

Thedescriptionistakenfromthecostelementcategory.

Onceyouhave enteredyour default settings, a background sessionstartsthat

generates the cost elements.

第 55 页 / 共 543 页

AC405 Lesson: Cost elements

Figure 23: Business scenario

The overview above displays the enterprise organization from your exercise

activities. Heretheportrayalofthemethodusedforcreditingcostcentersseems

tobetooearly. However,itisusefultoprovideapreviewatthisstage. Tomake

anassessmentortoallocateactivitydirectly,youneedsecondarycostelements.

Asyoucanseeabove,someofthecostcentersintheexercisescenariowilluse

assessmenttomakecredits,orwillallocateactivitydirectly.

Thisoverviewshowsyouwhy(!) youcreatewhichsecondarycostelementsin

the exercise.

Youcantakethisoverheadslidefromthefolderanduseitasahelpfuloverview

thoughout the course.

第 56 页 / 共 543 页

Unit2: MasterData AC405

第 57 页 / 共 543 页

AC405 Lesson: Cost elements

Exercise 3: Cost elements

Exercise Objectives

After completingthisexercise, youwillbeableto:

• CreatesecondarycostelementsinManagementAccounting.

Business Example

Attheendoftheperiod,youwouldliketoassesscostsfromthe“Organization”,

“IT Services”, and “Motor Pool” cost centers to the Consulting cost centers.

Furthermore, the Consulting cost centers use the direct activity allocation

functionsto allocatetheir consultingservicestointernal orders. Theseinternal

ordershavebeensetuptoact ascostobjectsfor theindividualcompaniesthat

usedtheservices. Tousetheassessmentanddirectactivityallocationfunctions,

youneedtodefinesecondarycostelements. Inaddition, youwanttodistribute

productioncostcenterstotherepaircostsaccordingtotheirorigin. Thisshouldbe

carriedoutlaterbymeansoftheindirectactivityallocation.

Task 1:

Createyoursecondarycostelements. Theyshouldbevalidfromthefirstdayof

thecurrentfiscalyearthroughthedefaultValidtodate.

1. Createtheassessmentcostelements. Usethefollowinginformation:

Cost Name Desc. Costel-

element ement

cate-

gory

6300## Assessmentorg. OrganizationalGroup## 42

6310## AssessmentITService ITServicesGroup## 42

6311## AssessMotorPool## MotorPoolGroup## 42

2. Create the cost elements you need to allocate consulting activities. Use

the following information:

Continued on next page

Cost element	Name	Desc.	Costel- ement cate- gory
6300##	Assessmentorg.	OrganizationalGroup##	42
6310##	AssessmentITService ##	ITServicesGroup##	42
6311##	AssessMotorPool##	MotorPoolGroup##	42

第 58 页 / 共 543 页

Unit2: MasterData AC405

CostEl- Name Desc. Costel-

ement ement

cate-

gory

6261## Juniorconsulting## Juniorconsultinggroup## 43

6262## SeniorConsultant## SeniorConsultantGroup## 43

6393## IAA repair (internal RepairCostsGroup## 43

activity allocation

repair)

Task 2:

Carry out the following task:

1. Usingtheonlinehelp,defineprimaryandsecondarycostelements. Whatare

theprerequisitesforcreatingprimarycostelementsorrevenueelements?

CostEl- ement	Name	Desc.	Costel- ement cate- gory
6261##	Juniorconsulting##	Juniorconsultinggroup##	43
6262##	SeniorConsultant##	SeniorConsultantGroup##	43
6393##	IAA repair (internal activity allocation repair)	RepairCostsGroup##	43

第 59 页 / 共 543 页

AC405 Lesson: Cost elements

Solution 3: Cost elements

Task 1:

Createyoursecondarycostelements. Theyshouldbevalidfromthefirstdayof

thecurrentfiscalyearthroughthedefaultValidtodate.

1. Createtheassessmentcostelements. Usethefollowinginformation:

Cost Name Desc. Costel-

element ement

cate-

gory

6300## Assessmentorg. OrganizationalGroup## 42

6310## AssessmentITService ITServicesGroup## 42

6311## AssessMotorPool## MotorPoolGroup## 42

a) CostCenterAccounting: MasterData→CostElement→Individual

Processing → Create Secondary

FieldNameorDataClass Values

Cost Element 6300##

Valid from 01.01. Currentfiscalyear

To 31.12.9999

Name Assessment org.

Desc. OrganizationalGroup##

Costelementcategory 42

Save your data!

Repeatthisproceduretocreatetheothercostelements.

2. Create the cost elements you need to allocate consulting activities. Use

the following information:

Continued on next page

Cost element	Name	Desc.	Costel- ement cate- gory
6300##	Assessmentorg.	OrganizationalGroup##	42
6310##	AssessmentITService ##	ITServicesGroup##	42
6311##	AssessMotorPool##	MotorPoolGroup##	42

FieldNameorDataClass	Values
Cost Element	6300##
Valid from	01.01. Currentfiscalyear
To	31.12.9999
Name	Assessment org.
Desc.	OrganizationalGroup##
Costelementcategory	42

第 60 页 / 共 543 页

Unit2: MasterData AC405

CostEl- Name Desc. Costel-

ement ement

cate-

gory

6261## Juniorconsulting## Juniorconsultinggroup## 43

6262## SeniorConsultant## SeniorConsultantGroup## 43

6393## IAA repair (internal RepairCostsGroup## 43

activity allocation

repair)

FieldNameorDataClass Values

Cost Element 6261##

Valid from 01.01. Currentfiscalyear

To 31.12.9999

Name Junior consulting ##

Desc. Juniorconsultinggroup##

Costelementcategory 43

Save your data!

Proceedasforcostelement6262##and6393##(reference6261##).

Task 2:

Carry out the following task:

1. Usingtheonlinehelp,defineprimaryandsecondarycostelements. Whatare

theprerequisitesforcreatingprimarycostelementsorrevenueelements?

Answer: Acostelementclassifiesanorganization'svaluatedconsumption

ofproductionfactorswithinacontrollingarea. Acostelementcorresponds

to acost-relevant itemin thechart of accounts.

Adistinctionismadebetweenprimarycostelements,whicharisethrough

theuseofexternallyprocuredgoods, andsecondarycostelements, which

representvaluesflowswithinManagementAccounting.

Primary cost elements must be defined as G/L accounts before they can

be created within a controlling area.

CostEl- ement	Name	Desc.	Costel- ement cate- gory
6261##	Juniorconsulting##	Juniorconsultinggroup##	43
6262##	SeniorConsultant##	SeniorConsultantGroup##	43
6393##	IAA repair (internal activity allocation repair)	RepairCostsGroup##	43

FieldNameorDataClass	Values
Cost Element	6261##
Valid from	01.01. Currentfiscalyear
To	31.12.9999
Name	Junior consulting ##
Desc.	Juniorconsultinggroup##
Costelementcategory	43

第 61 页 / 共 543 页

AC405 Lesson: Cost elements

Lesson Summary

You should now be able to:

• DistinguishbetweenG/Laccountsandcostelements

• Createcost elementsinManagement Accounting, andexplainalternative

methods for creating them

第 62 页 / 共 543 页

Unit2: MasterData AC405

Lesson: Activity Types

Lesson Overview

Youwillfamiliarizeyourself withthemaster dataoftheactivitytypeandlearn

howtocreateapricefortheactivitytobeperformed.

Lesson Objectives

After completingthislesson, you will beable to:

• Create activity types.

• Planmanualpricesfortheactivitytypesondifferentcostcenters

Business Example

Theconsultantsthatworkforyourcompanyneedtobeabletosettletheservices

thattheyprovidetocustomersdirectlytoacostobject(internalorder). Youwant

toallocatetheservicesofjuniorandseniorconsultantsseparately.

The Activity Types

Figure 24: The Activity Types

The activity type classifies the activities that are to be performed within a

company by one or several cost centers.

第 63 页 / 共 543 页

AC405 Lesson: Activity Types

Ifacostcenterprovidesactivitiesforothercostcenters,orders,processes,andso

on,thenthismeansthattheresourcesofthiscostcenterarebeingused. Thecosts

of theseresourcesneed tobeallocatedtothereceiversof theactivity. Activity

typesserveastracingfactors for thiscost allocation.

In an internal activity allocation, the quantity of the activity, such as the

numberofconsultinghours,isenteredintothemySAPERPsystem(manuallyor

automatically). Thesystemcalculatestheassociatedcostbasedontheactivity

priceandgeneratesadebittothereceiverandacredittothesenderforboththe

quantityandcosts. Theinternalactivityallocationiscarriedoutusingsecondary

costelements,whicharestoredasdefaulttypesintheactivitytypemasterdata.

Youcanrestricttheuseof the activity typetocertaintypesof cost centersby

enteringtheallowedcostcentercategoriesintheactivitytypemasterrecord. You

can enter up to eight allowed cost center categories, or leave the assignments

"unrestricted" by entering an asterisk (*).

The activity type category is used to determine whether and how an activity

type is recorded and allocated. For example, you can allow some activities to

beallocateddirectly, butspecifyforothersthattheyareeither notallocated, or

allocated indirectly only.

Relationship Between Cost Center/Activity Type

Figure 25: Cost center/activity type

第 64 页 / 共 543 页

Unit2: MasterData AC405

To enable internal activity allocation, you need to specify which cost centers

providewhichactivitytypesatwhatprice. YoudothisinthemySAPERPsystem

byplanningtheactivityoutput/pricesforacostcenter. Toenablethis, theSAP

system provides a wide range of options.

Fordirectactivityallocation,youenterthequantityoftheactivitytobeallocated

manually. Inorderforacostallocationandanactivityallocationtobeperformed,

the mySAP ERP system hasto valuate the allocated activity amount usingthe

sender'spriceforthisactivitytype. Foradirectactivityallocation,theplanprice

forthecombination“costcenter/activitytype”isusedforthiscalculation.

You can enter the planned price either manually, or have it calculated by the

systemautomaticallywithinplanning. Tomanuallysettheprice, theplanprice

indicator (PPI)mustbe(manually)setto3. You canusethisprocedureifyour

pricecalculationisnotcomplex,forexamplewherethepricesrequiredforyour

rates are determined withinyour organization and do not depend on internally

producedactivities,orwheretheratedependsonthepricesofexternalsuppliers

and not on the costs of the cost center. Automatic calculation of plan prices

is covered in course AC412.

第 65 页 / 共 543 页

AC405 Lesson: Activity Types

Exercise 4: Activity Types

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create activity types.

• Plan prices for activity types.

Business Example

The consultants in the new consulting department allocate their consulting

activitiestointernalordersusingdirectactivityallocation. Theseinternalorders

actascostobjectsforservicesthathavebeenprovidedforacompany. Youmust

create master data for the various types of activities. Because these activities

(consultingservices)alsohavetobeevaluated,youhavetoplanpricesforeach

activitytypeatcostcenterlevel. Whentheconsultantsenterhowmanyhoursthey

haveworkedforacompany,thenumberofhoursismultipliedbythepriceand

thisamountiscreditedtothecostcenteranddebitedfromthecostobject. When

youdefineprices,youshouldbasethemonthestandardmarketconsultingrate.

Inaddition,therepaircostsincurredontherepaircostcentershouldbeassigned

totheproductioncost centers on aprorated basisby meansof indirect activity

allocation. Theallocationshouldbeperformedusinganotheractivitytype.

Task 1:

Youwouldliketoanalyzetheconsultingactivitiesofjuniorandseniorconsultants

separately. Consequently, youneedto createtwoactivitytypesfor consulting.

The activitytypesarevalid fromthestart of thecurrent fiscal year. Accept

the proposed end date. Define another activity type for the allocation of the

repair costs.

1. CreatetheactivitytypeJ##(JuniorConsultant##). Thisactivitytypeis

measuredinhoursandisonlyusedbycategory8costcenters(Consulting).

For allocation, choosetheactivity typecategory1, which supportsdirect

activity allocation. The allocation cost element is6261##. Set the price

manually.

Continued on next page

第 66 页 / 共 543 页

Unit2: MasterData AC405

2. CreateactivitytypeS##(SeniorConsultant##). UseactivitytypeJ##as

areference. Changetheshorttext, thedescription,andtheallocationcost

element (6262##). Keep the remainingdata.

3. CreatetheactivitytypeREP##(repair##). Theactivitytypeismeasuredin

hoursandcanbeusedbyallcostcenters. Forallocation,choosetheactivity

typecategory3,forindirectactivityallocation. Theallocationcostelement

is 6393##. Set the price manually.

Task 2:

Both“FI/COConsulting”and“LOConsulting”costcentersusejuniorandsenior

consultants. Define prices for the activity types. The repair service is carried

out by the repair cost center.

1. Enterthepricesintheplanningmenu. ChoosetheplannerprofileSAPEASY.

2. Useplanning layout1-261(activitytypeplanning)to planthepricesfor

activitytypeJ##ontheConsultingcostcenters(costcentergroupB30##).

Planthepricesforallperiodsofthecurrentfiscalyearinversion0.

Use form-based entry.

3. AnhourlyjuniorconsultantrateofEUR200hasbeendeterminedforboth

costcenters(301##FI/COConsultingand302##LOConsulting).

4. PlanseniorconsultingpricesS##ontheconsultingcostcenters(costcenter

groupB30##). Plan thepricesfor all periods of thecurrent fiscal year

in version 0.

Use form-based entry.

5. AnhourlyrateofEUR300forsenior consultinghasbeendeterminedfor

costcenter301##(FI/COConsulting). SeniorconsultantsinLO(costcenter

302##),however,chargeanhourlyrateofEUR280.

6. Useplanninglayout1-261(priceplanning,simplelayout)toplantheprices

foractivitytypeREP##ontheRepaircostcenters(costcenter113##). Plan

thepricesforallperiodsofthecurrentfiscalyearinversion0.

Use form-based entry.

7. AnhourlyrateofEUR20hasbeenagreedforcostcenter113##(Repairs).

第 67 页 / 共 543 页

AC405 Lesson: Activity Types

Solution 4: Activity Types

Task 1:

Youwouldliketoanalyzetheconsultingactivitiesofjuniorandseniorconsultants

separately. Consequently, youneedto createtwoactivitytypesfor consulting.

The activitytypesarevalid fromthestart of thecurrent fiscal year. Accept

the proposed end date. Define another activity type for the allocation of the

repair costs.

1. CreatetheactivitytypeJ##(JuniorConsultant##). Thisactivitytypeis

measuredinhoursandisonlyusedbycategory8costcenters(Consulting).

For allocation, choosetheactivity typecategory1, which supportsdirect

activity allocation. The allocation cost element is6261##. Set the price

manually.

a) CostCenterAccounting: MasterData→ActivityType→Individual

Processing → Create

FieldNameorDataClass Values

Activity Type J##

Valid from 01.01. Currentfiscalyear

To 31.12.9999

Name Juniorconsulting##

Activity Unit HR

Cost center categories 8

Activity typecategory 1

Allocationcostelement 6261##

Price Indicator 3

Save your data!

2. CreateactivitytypeS##(SeniorConsultant##). UseactivitytypeJ##as

areference. Changetheshorttext, thedescription, andtheallocationcost

element (6262##). Keep the remainingdata.

Answer: Saveyourdata. CreatetheactivitytypeS##accordingly-using

reference J##.

Changethenameandtheallocationcostelement. Keeptheremainingdata.

Save your data!

Continued on next page

FieldNameorDataClass	Values
Activity Type	J##
Valid from	01.01. Currentfiscalyear
To	31.12.9999
Name	Juniorconsulting##
Activity Unit	HR
Cost center categories	8
Activity typecategory	1
Allocationcostelement	6261##
Price Indicator	3

第 68 页 / 共 543 页

Unit2: MasterData AC405

3. CreatetheactivitytypeREP##(repair##). Theactivitytypeismeasuredin

hoursandcanbeusedbyallcostcenters. Forallocation,choosetheactivity

typecategory3,forindirectactivityallocation. Theallocationcostelement

is 6393##. Set the price manually.

a) CostCenterAccounting: MasterData→ActivityType→Individual

Processing → Create

FieldNameorDataClass Values

Activity Type REP##

Valid from 01.01. Currentfiscalyear

To 31.12.9999

Name Repair ##

Activity Unit HR

Cost center categories *

Activity typecategory 3

Allocationcostelement 6393##

Price Indicator 3

Save your data!

Task 2:

Both“FI/COConsulting”and“LOConsulting”costcentersusejuniorandsenior

consultants. Define prices for the activity types. The repair service is carried

out by the repair cost center.

1. Enterthepricesintheplanningmenu. ChoosetheplannerprofileSAPEASY.

a) CostCenterAccounting: Planning→SetPlanningProfile

FieldNameorDataClass Values

Planner profile SAPEASY

Confirm profile icon.

2. Useplanning layout1-261(activitytypeplanning)to planthepricesfor

activitytypeJ##ontheConsultingcostcenters(costcentergroupB30##).

Planthepricesforallperiodsofthecurrentfiscalyearinversion0.

Continued on next page

FieldNameorDataClass	Values
Activity Type	REP##
Valid from	01.01. Currentfiscalyear
To	31.12.9999
Name	Repair ##
Activity Unit	HR
Cost center categories	*
Activity typecategory	3
Allocationcostelement	6393##
Price Indicator	3

FieldNameorDataClass	Values
Planner profile	SAPEASY

第 69 页 / 共 543 页

AC405 Lesson: Activity Types

Use form-based entry.

a) Cost Center Accounting: Planning → Activity Output/Prices →

Change

FieldNameorDataClass Values

Version: 0

Period From 1

Period To 12

Fiscal Year current

Cost center - group B30##

Activity Type J##

Input Form-based

Goto → Overview Screen

3. AnhourlyjuniorconsultantrateofEUR200hasbeendeterminedforboth

costcenters(301##FI/COConsultingand302##LOConsulting).

a) On the overview screen

FieldNameorDataClass Values

Total price 200

Goto→NextCombination(costcenter302##)

FieldNameorDataClass Values

Total price 200

Save your data!

4. PlanseniorconsultingpricesS##ontheconsultingcostcenters(costcenter

group B30##). Planthe prices forall periods of thecurrent fiscal year

in version 0.

Continued on next page

FieldNameorDataClass	Values
Version:	0
Period From	1
Period To	12
Fiscal Year	current
Cost center - group	B30##
Activity Type	J##
Input	Form-based

FieldNameorDataClass	Values
Total price	200

FieldNameorDataClass	Values
Total price	200

第 70 页 / 共 543 页

Unit2: MasterData AC405

Use form-based entry.

a) Cost Center Accounting: Planning → Activity Output/Prices →

Change

FieldNameorDataClass Values

Version: 0

Period From 1

Period To 12

Fiscal Year current

Cost center - group B30##

Activity Type S##

Input Form-based

5. AnhourlyrateofEUR300forsenior consultinghasbeendeterminedfor

costcenter301##(FI/COConsulting). SeniorconsultantsinLO(costcenter

302##),however,chargeanhourlyrateofEUR280.

a) On the overview screen

FieldNameorDataClass Values

Total price 300

Goto→NextCombination(cost center302##)

FieldNameorDataClass Values

Total price 280

Save your data!

6. Useplanninglayout1-261(priceplanning,simplelayout)toplantheprices

foractivitytypeREP##ontheRepaircostcenters(costcenter113##). Plan

thepricesforallperiodsofthecurrentfiscalyearinversion0.

Continued on next page

FieldNameorDataClass	Values
Version:	0
Period From	1
Period To	12
Fiscal Year	current
Cost center - group	B30##
Activity Type	S##
Input	Form-based

FieldNameorDataClass	Values
Total price	300

FieldNameorDataClass	Values
Total price	280

第 71 页 / 共 543 页

AC405 Lesson: Activity Types

Use form-based entry.

a) Cost Center Accounting: Planning → Activity Output/Prices →

Change

FieldNameorDataClass Values

Version: 0

Period From 1

Period To 12

Fiscal Year current

Cost Center 113##

Activity Type REP##

Input Form-based

Goto → Overview Screen

7. AnhourlyrateofEUR20hasbeenagreedforcostcenter113##(Repairs).

a) On the overview screen

FieldNameorDataClass Values

Total price 20

Save your data!

FieldNameorDataClass	Values
Version:	0
Period From	1
Period To	12
Fiscal Year	current
Cost Center	113##
Activity Type	REP##
Input	Form-based

FieldNameorDataClass	Values
Total price	20

第 72 页 / 共 543 页

Unit2: MasterData AC405

Lesson Summary

You should now be able to:

• Create activity types.

• Planmanualpricesfortheactivitytypesondifferentcostcenters

第 73 页 / 共 543 页

AC405 Lesson: Statistical key figures

Lesson: Statistical key figures

Lesson Overview

You will familiarize your self with statistical key figures in Management

Accounting.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Create statistical key figures

Business Example

You want to use statistical key figures as the tracing factor for repostings and

allocations at period end.

Statistical key figures

Figure 26: Statistical key figures

Statistical key figures are figures relating to cost centers, profit centers, and

overhead cost orders (for example, the number of employees, the length of

long-distance calls). Statistical key figures may also be a value representing

theservicesprovidedbyoneparticularcost center, for example, thenumberof

employeesintheTransportationcostcenterwhocarryoutrepairs. Thesetypesof

keyfiguresareknownasactivity-dependentstatisticalkeyfigures.

Youcanpostbothplannedandactualstatisticalkeyfigures.

Youcanusestatisticalkeyfiguresbothasabasisforperiodictransactions,suchas

assessment or distribution, andforkeyfigureanalysis.

第 74 页 / 共 543 页

Unit2: MasterData AC405

Statisticalkeyfiguresaredefinedeitherasafixedvalueoratotalsvalue.

Thefixedvalue(forexample,employees)iscarriedoverfromtheperiodinwhich

it isenteredtoall subsequent periodsof thesamefiscalyear. Youonlyneedto

enteranewpostingifthisfixedvaluechanges. Thefiscalyeartotalisanaverage

of the period totals.

Thetotalsvalueisonlypostedintheperiodinwhichitisentered(forexample,

forlong-distancecalls). Thefiscalyeartotalisthesumofalltheperiodvalues.

第 75 页 / 共 543 页

AC405 Lesson: Statistical key figures

Exercise 5: Statistical key figures

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create statistical key figures

Business Example

At the end of the period, the cost centers “Telephone”, “Organization”, “IT

Services”,and“MotorPool”allocatetheircoststothecostcentersthatincurred

thecosts. Statisticalkeyfigurescanbeusedasabasisforallocatingthecosts.

The productioncost centersaredistributed totherepair costs at period end by

meansofanindirectactivityallocation. Thesecostsareallocatedonthebasisof

theproducedunitsofthecostcenters. Thisoutputisalsorepresentedbymeansof

a statistical key figure.

Task:

Create statistical key figures that are to be used as a basis for the periodic

allocations of the cost centers.

1. The“Telephone”costcenterusesthenumberoftelephoneunitsonthecost

centerasanallocationbasis,the“ITServices”costcenterusesthenumber

of PCs in use, and the “Motor Pool” cost center allocates costs based on

mileage. The production cost centers use the number of their produced

units. Decidewhichof theseallocationbasesaretotalsvaluesandwhich

are fixed values.

Numberoftelephoneunits:

Number of PCs:

Mileage:

Numberof producedunits

2. Canyouchangefixedvaluesduringthefiscalyear?

3. DefinethestatisticalkeyfigureTELE##forthenumberoftelephoneunits.

The unit of measure is pieces.

Continued on next page

Numberoftelephoneunits:
Number of PCs:
Mileage:
Numberof producedunits

第 76 页 / 共 543 页

Unit2: MasterData AC405

4. DefinethestatisticalkeyfigurePC## forthenumberofPCsinuseonthe

cost centers. The unit of measure ispieces.

5. DefinethestatisticalkeyfigureMI##formileage. Theunitofmeasureis

miles (MI).

6. Define the statistical key figure Prod## for the number of the produced

units. The unit of measure ispieces PC.

第 77 页 / 共 543 页

AC405 Lesson: Statistical key figures

Solution 5: Statistical key figures

Task:

Create statistical key figures that are to be used as a basis for the periodic

allocations of the cost centers.

1. The“Telephone”costcenterusesthenumberoftelephoneunitsonthecost

centerasanallocationbasis,the“ITServices”costcenterusesthenumber

of PCs in use, and the “Motor Pool” cost center allocates costs based on

mileage. The production cost centers use the number of their produced

units. Decidewhichof theseallocationbasesaretotalsvaluesandwhich

are fixed values.

Numberoftelephoneunits: Totals value

Number of PCs: Fixed value

Mileage: Totals value

Numberof producedunits Totals value

a) Youenter and post totalsvalues onlyin the relevant posting period.

Startingfromtheentryperiod,fixedvaluesareupdatedfortheentire

fiscal year.

2. Canyouchangefixedvaluesduringthefiscalyear?

Answer: Youcanchangefixedvaluesduringafiscalyear,byenteringthe

newvalueinthecorrespondingperiod. From thistimeonwards, thedata

is updated to the following periods.

Asthenamesuggests, fixedvaluesare statisticalkeyfigures, theposting

valueofwhichisalwaysconstant. However,valuessuchasthesestillneedto

becapableofbeingadjustedtochangeswithintheenterprise. Suchchanges

couldincludeadditionalemployeesorsmallerofficespaceforacostcenter.

Continued on next page

Numberoftelephoneunits:	Totals value
Number of PCs:	Fixed value
Mileage:	Totals value
Numberof producedunits	Totals value

第 78 页 / 共 543 页

Unit2: MasterData AC405

3. DefinethestatisticalkeyfigureTELE##forthenumberoftelephoneunits.

The unit of measure is pieces.

a) CostCenterAccounting: MasterData→StatististicalKeyFigures→

Individual Processing → Create

FieldNameorDataClass Values

Statist. Key Figure TELE##

Bezeichnung Telephone units

Statist.key figure unit Pc

Key figure category Totals values

Save your data!

4. DefinethestatisticalkeyfigurePC## forthenumberofPCsinuseonthe

cost centers. The unit of measure ispieces.

FieldNameorDataClass Values

Statist. Key Figure PC##

Bezeichnung PCs

Statist.key figure unit Pc

Key figure category Fixed values

Save your data!

5. DefinethestatisticalkeyfigureMI##formileage. Theunitofmeasureis

miles (MI).

FieldNameorDataClass Values

Statist. Key Figure MI##

Bezeichnung Miles traveled

Statist.key figure unit ml

Key figure category Totals values

Save your data!

Continued on next page

FieldNameorDataClass	Values
Statist. Key Figure	TELE##
Bezeichnung	Telephone units
Statist.key figure unit	Pc
Key figure category	Totals values

FieldNameorDataClass	Values
Statist. Key Figure	PC##
Bezeichnung	PCs
Statist.key figure unit	Pc
Key figure category	Fixed values

FieldNameorDataClass	Values
Statist. Key Figure	MI##
Bezeichnung	Miles traveled
Statist.key figure unit	ml
Key figure category	Totals values

第 79 页 / 共 543 页

AC405 Lesson: Statistical key figures

6. Define the statistical key figure Prod## for the number of the produced

units. The unit of measure is piecesPC.

FieldNameorDataClass Values

Statist. Key Figure Prod##

Bezeichnung Produced unit

Statist. keyfigure unit PC

Key figure category Totals values

Save your data!

FieldNameorDataClass	Values
Statist. Key Figure	Prod##
Bezeichnung	Produced unit
Statist. keyfigure unit	PC
Key figure category	Totals values

第 80 页 / 共 543 页

Unit2: MasterData AC405

Lesson Summary

You should now be able to:

• Create statistical key figures

第 81 页 / 共 543 页

AC405 Lesson: Global Functions For Master Data

Lesson: Global Functions For Master Data

Lesson Overview

Youwillfamiliarizeyourselfwiththetimedependencyofmasterdataandlearn

howyoucancombinemasterdataingroupsandprocesstheseinthecollective

processing

Lesson Objectives

After completingthislesson, youwillbeable to:

• Updatemaster data in collective processing

• Explain thetime dependenciesof master data

• Createmasterdatagroupsandexplainhowtheyarecreated

Business Example

Althoughmasterdataremainsrelativelyconstantforlongperiodsoftime,some

maintenancewillberequiredastheenterprisegrowsandchanges. Youfamiliarize

yourselfwiththevarietyoftoolsthatexistforthispurpose.

Creating Time-Based Master Data

Figure 27: Creating Time-Based Master Data

You can store master data fields for cost centers, cost elements, and activity

typesastime-based. Ifyouchangeoneofthesefieldsforaparticulartimeframe,

the system creates a new master record containing the new master record for

this period. This means that several database records are maintained for each