AC405_EN_Col92_FV_Part_A4 (第5页) | ERP软件技术分享

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AC405 Lesson: Direct Activity Allocation

Task 2:

Check the postings (for direct activity allocation) in reports in Cost Center

Accounting.

1. CallthereportCostCenters: Actual/Plan/Varianceforthecurrentperiod

andtheplan version0. Executethereportreportin thecost center301##

(FI/CO Consulting).

a) Cost Center Accounting: Information System → Reports for Cost

Center Accounting → Plan/Actual Comparisons → Cost Centers:

Actual/Plan/Variance

FieldNameorDataClass Values

Controlling Area 1000

Fiscal Year Current

From Period Current

To Period Current

Plan Version 0

Cost Center 301##

Program → Execute

Goto → Position → Pages → 3

2. Pagedownto displaytheallocated quantities.

Answer: Pagedowntodisplaytheallocatedquantities.

3. Display the actual line items for cost centers for the report row in the

secondary cost element 6262## (senior consulting ##), or6261##(junior

consulting##). SwitchtothelayoutSecondarycosts: Activityallocation.

Answer: Positionyourcursoronreportrowcostelement6262##.

Double-click the report row.

Choose the Actual Line Items report.

Settings → Layout → Select

DisplayvariantSecondarycosts: Activityallocation

Continued on next page

147

FieldNameorDataClass	Values
Controlling Area	1000
Fiscal Year	Current
From Period	Current
To Period	Current
Plan Version	0
Cost Center	301##

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Unit3: Event-BasedPostings AC405

4. Stay in the line item display, go to the accounting documents and take a

lookattheFinancialAccountingdocumentgeneratedbythedirectactivity

allocation.

Answer: PositionthecursoronthelineitemandchooseEnvironment→

AccountingDocuments→accountingdocument.

Select layout /AC999. You see the cost center and profit center being

used. TheFinancialAccountingdocumentwasgeneratedasaresultofthe

real-timeintegrationofthenewgeneralledger(newG/L).

Ifyougottothegeneralledgerview,youwillseethedocumentsplittingby

profitcenters. Thisdocumentsplittingislikewisearesultofthefunctions

of the new G/L.

5. CallthereportCostCenters: ActivityPricesforthecostcentergroupB30##

in the version 0 for all periods of the current fiscal year to obtain an

overview of all the prices.

a) Cost Center Accounting: Information System → Reports for Cost

CenterAccounting→Prices→CostCenters: ActivityPrices

FieldNameorDataClass Values

Cost center group B30##

Activity type(s) J##

Multipleselectionicon S##

Copy icon.

Version: 0

Fiscal Year Current

Period from Current

Price unit 1

Program → Execute

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FieldNameorDataClass	Values
Cost center group	B30##
Activity type(s)	J##
Multipleselectionicon	S##

Version:	0
Fiscal Year	Current
Period from	Current
Price unit	1

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AC405 Lesson: Direct Activity Allocation

Lesson Summary

You should now be able to:

• Executeadirectaccountingallocationandcorrectanaccountingallocation.

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UnitSummary AC405

Unit Summary

You should now be able to:

• Executetransactionsinsourceapplicationsandviewtheeffect

• Run totals reports and line item reports and explain additional functions

in the information system.

• Describetheconfigurationoptionsthatfacilitatepostings.

• Correctoriginalpostingsmadetoincorrectcostcenters.

• Executeadirectaccountingallocationandcorrectanaccountingallocation.

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AC405 Test Your Knowledge

Test Your Knowledge

1. In Financial Accounting you post to a Management Accounting relevant

account. Which statementsaretrue? Youcan...

Choosethecorrectanswer(s).

□ A Debit a cost center as real.

□ B Debitacostcenterasrealandanorderasreal.

□ C Debitacostcenterstatisticallyandanorderasreal.

□ D Debitastatisticalorderasrealandacostcenterasstatistical

2. The advantage of is that more than one, or all

valuesthatyounormallyneedtoenterbeforeexecutingareportgroupare

automatically displayed.

Fillintheblankstocompletethesentence.

3. The can be an FI document, or for

example, anaccountingdocumentfromareposting.

Fillintheblankstocompletethesentence.

4. The Default Account Assignment...

Choosethecorrectanswer(s).

□ A isdefinedinthecostelementmaster record.

□ B chooses automatic account assignment when faced with

contradictory information.

□ C can be overwritten.

□ D is maintained in Customizing.

5. Avalidationcanalwayscontain only onestep

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

6. Thesubstitutionisstrongerthan(haspriorityover)thevalidation.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC405

7. ThemanualpostingisalwaysrelatedtotheFinancialManagementdocument.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

8. Asendercheckiscarriedoutforthetransaction“RepostingofLineItems”.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

9. Theinternalordercanbethesenderofadirectactivityallocation.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

10. Thesystemrequirestheactivitytypeforthedirectactivityallocation.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

11. Debitingandcreditingcanbeexecutedunderaprimaryorasecondarycost

element.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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AC405 Test Your Knowledge

Answers

1. In Financial Accounting you post to a Management Accounting relevant

account. Which statementsaretrue? Youcan...

Answer: A, C

Astatisticalordercanonlybedebitedstatistically,arealordercanonlybe

debited as real.

Youalwayshavetodebitanaccountassignmentobjectasreal.

Itisnotpossibletocreaterealpostingsonseveralobjects.

2. Theadvantageofusersettingsisthatmorethanone,orallvaluesthatyou

normally need to enter beforeexecutinga report groupareautomatically

displayed.

Answer: user settings

3. ThesourcedocumentcanbeanFIdocument,orforexample,anaccounting

document from a reposting.

Answer: source document

4. The Default Account Assignment...

Answer: C

Youdefinethedefaultaccountassignmentinthecostelementmasterrecord.

Thisis adefault value thatcan beoverwritten.

Theassignmentobjectsdefinedforautomaticaccountassignmentstherefore

takepriorityovertheadditionalaccountassignmentsforthedefaultaccount

assignment.

5. Avalidationcanalwayscontain only onestep

Answer: False

One validation is created per controlling area. A validation can contain

several steps.

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TestYourKnowledge AC405

6. Thesubstitutionisstrongerthan(haspriorityover)thevalidation.

Answer: False

Thevalidationhaspriorityover(isstrongerthan)thesubstitution.

7. ThemanualpostingisalwaysrelatedtotheFinancialManagementdocument.

Answer: False

ThemanualrepostingiscreatedwithoutrelationtotheFIdocument.

8. Asendercheckiscarriedoutforthetransaction“RepostingofLineItems”.

Answer: True

Whenrepostinglineitems, asendercheckiscarriedwhichisnotthecase

for manual repostings.

9. Theinternalordercanbethesenderofadirectactivityallocation.

Answer: False

Theinternalordercannotbethesenderofadirectactivityallocation,only

the receiver.

10. Thesystemrequirestheactivitytypeforthedirectactivityallocation.

Answer: True

Theactivitytypeisrequiredforactivityallocation.

11. Debitingandcreditingcanbeexecutedunderaprimaryorasecondarycost

element.

Answer: False

Debiting and crediting that results from a direct activity allocation are

executedasecondarycostelementofthecategory43.

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Unit 4

Period-End Closing

Unit Overview

Accrual options are shown in chapter 4. Enter statistical key figures. This

lessonexplainsperiodicreposting,distribution,assessmentandindirectactivity

allocation, andexplainsthedifferencesbetweenthem.

You learn how to define and execute periodic reposting, distribution and

assessment.

Themeaningofof theperiodlockisalsoaddressed.

Unit Objectives

After completing thisunit, you will beableto:

• Explain accrual calculation

• Describehowtocreatean overhead structure

• Enter statistical key figures

• Defineandexecutetheperiodicrepostingusingthecyclesegmentmethod.

• Demonstrate periodic reposting, distribution, and assessment and the

differences between them

• Defineandexecutedistributionsandassessmentsusingthecyclesegment

method.

• Name other cost allocation functions

• Openandclosewholeperiods,orselectedbusinesstransactionsinperiods

Unit Contents

Lesson: Accrual Calculation...................................................157

Exercise 11: Accrual Calculation.........................................163

Lesson: Entering Statistical Key Figures ....................................170

Exercise 12: Entering Statistical Key Figures ..........................173

Lesson: Periodic Reposting ...................................................179

Exercise 13: Periodic Reposting .........................................183

Lesson: Cost Allocations.......................................................194

Exercise 14: Cost Allocations.............................................211

Exercise 15: Cost Allocations.............................................233

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Unit4: Period-EndClosing AC405

Exercise 16: Indirect Activity Allocation .................................243

Lesson: Period Lock............................................................248

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AC405 Lesson: Accrual Calculation

Lesson: Accrual Calculation

Lesson Overview

Determining costing-based costs; in other words, costs for which there are no

correspondingexpensesin Financial Accounting.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Explain accrual calculation

• Describehowtocreatean overhead structure

Business Example

To prevent periodic cost fluctuations in Cost Center Accounting, you should

distributeirregularexpensestotherelevantperiods. Thiscaneitherbedoneby

usingthepercentagemethodorthetarget=actualmethod.

Imputed Costs

Figure 51: Imputed Costs

Thevalueofallgoodsandservicesusedisrecordedasanexpenseforeachperiod.

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Unit4: Period-EndClosing AC405

Bycontrast,thecostsofallusedgoodsandservicesthatareincurredduringthe

creationofyourown(“typical”)businessactivityarerecordedascostsforeach

period.

Thenon-operatingexpenseisnotrecordedinManagementAccountingascosts.

Accrued costs do not havea corresponding expense in Financial Accounting.

Theyareonlyaccruedforcost-accountingpurposes. Therearetwodifferenttypes

of accrual costs:

• Valuationdifferences,whichhavecorrespondingexpensesofadifference

amount(forexample,cost-accountingdepreciation,imputedinterestandso

on)

• Additionalcosts,whichdonothaveacorrespondingexpense(forexample,

management salary, imputed rentsandso on)

Toenableyoutoenteraccruedcosts, themySAPERPsystemprovidesvarious

methods:

• Percentage Method

• Plan=actual procedure

• Target=actual procedure

To prevent periodic cost fluctuations in Cost Center Accounting, you should

distributeirregularexpensestotherelevantperiods. Thisbusinesstransactionis

the accrual calculation.

In my SAP ERP Enterprise, you can generate periodic postings automatically

usingtheAccrualEngine. Younolongerneedrecurringentrydocumentswith

fixed values. Basic data that identifies what is to be accrued isentered in the

AccrualEngine. TheAccrualEnginethencalculatestheaccrualsandgenerates

the required periodic postings.

For example, you carry out accruals in Financial Accounting when you want

to create monthly balance sheets. Alternatively, you carry out an accrual in

ManagementAccountingonly. Calculatingaccrualresultsinaccruedcostssince

theyhavecorrespondingexpensesbasedontheamount.

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AC405 Lesson: Accrual Calculation

Percentage Method

Figure 52: Percentage Method

Tocalculateaccruedcosts,usethepercentagemethod. Thecalculationisbasedon

apercentageoverhead,whichisrelatedtoacostelementoracostelementgroup.

UnlikeaccrualcalculationwitharecurringentryinFinancialAccounting,this

methodhastheadvantagethattheaccruedcostsarecalculatedusingtheactual

costs. Thepercentagemethod,forexample,isusefulforaccrualcalculationsfor

labor costsrelevant tosalaries, suchasbonuses.

Whenanaccrualiscalculated,thesystemdebitsthecostcenterswiththeaccrual

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

internal order) is credited. The actual costs that arose are also posted to the

accrualobject,sothatallofthebalancesthatexistbetweenexpensesinFinancial

Accounting and accrued costs in Management Accounting are calculated,

analyzed, and settledin the profitability analysis.

Youcreateaprimaryaccrualcostelement(costelementcategory=3)toprocess

the accrual calculation.

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Unit4: Period-EndClosing AC405

Figure 53: Definition of the Percentage Method

Youcreateanoverheadstructuretodefinetheaccrualcalculation. Youneedto

store thefollowing keysfor theaccrualcalculation:

• Basis Components

On the basis of which cost element(s) do you want overhead surcharges

to be levied?

• Overhead

Howhigh shouldtheoverhead percentagebe?

• Credit

Underwhichcostelementdoyouwanttheoverheadtobeposted? Which

costcenterorinternalorder(accrualobject)doyouwanttocredit?

Ifyouassigndependenciestotheoverheadkey,youcanspecifyconditionsunder

whichtheoverheadiscalculatedforacostcenter. Dependingonthecostelement,

youcan,forexample,postdifferentoverheadstodifferentcostcenters. Youcan

addstandardSAPsystemdependenciestoyourownuser-defineddependencies.

In Customizing, you can assign an overhead structure within a client to any

controlling area. This assignment is made based on validity time periods,

althoughyoucanchangetheassignmentatanypointintime.

Youcanhaveanoverheadstructureforactualaccrualcalculationsandforeach

versionforplannedaccrualcalculationinyourcontrollingareaforanyperiod

of time required.

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AC405 Lesson: Accrual Calculation

Target = Actual Method of Accrual Calculation

Figure 54: Target=ActualMethod ofAccrual Calculation

You use the Target=Actual method to calculate accrual costs that are

activity-dependent and activity-independent, but for which the percentage

method cannot be used, for example, because you cannot find a cost element

to define the overhead rates.

Proceedasfollows: Planyourprimarycostsonthecostcenter,forthetimeperiod

inwhichyouwanttocalcualteaccrual. Thesystementerstheplanningvaluesin

thefieldsforactualvaluesduringtheaccrualcalculation.

Similartothepercentagemethod,anaccrualobject(costcenterorinternalorder)

collectsthecredits. InCustomizing,youneedtodefineonlythecreditobjectand

validity period of the affected cost elements.

Youusecostelementcategory4toplanunderaprimarycostelement(=accrued

cost element/target=actual).

Atthesametime, youusetheaccrual transactioninthemenutostartaccrual

calculation(thepercentageandtarget=actualmethod).

If you plannedactivity-dependent accrual costs, then thesystem includes the

operatingrateofthecostcenterwhentheplanningvaluesaretransferredtothe

actualdata. If,forexample,youroperatingrateintheactualdataisdoublethat

originally planned, the system calculates accrual for the doubled plan costs in

theactualdata. Foraccruedcoststhatareplannedindependentofactivity,the

operatingrateofthecostcenterisnotincludedorissetat100%. Thismeansthat

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Unit4: Period-EndClosing AC405

theplanningvaluesaretransferredunchangedtotheactualdata. Theaccrualof

plannedprimarycoststhatareindependentofactivitycanthusalsoberegardedas

a plan=actual method of accrual calculation.

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AC405 Lesson: Accrual Calculation

Exercise 11: Accrual Calculation

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Explain accrual calculation

• Describehowanoverheadstructureiscreated.

Business Example

Theproject teamhasnotdecidedwhether itwantstheaccrual ofsalaryrelated

coststobecalculatedinFinancialAccountingorManagementAccounting. You

shallhelpwiththedecisionmakingandexplaintheoperationofthepercentage

method to the other team members.

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Unit4: Period-EndClosing AC405

Task 1:

Describe the accrual/deferral procedure.

1. Describe the term base cost element.

2. Which three entries have to be made to define the overhead structure

completely?

3. Why do you need todefineanaccrualobject?

4. Doyouhavetocreateanoverheadstructureforeverycompanycode?

Task 2:

Solve the following tasks:

1. ExaminetheoverheadstructureID-EU2,whichisassignedtothecontrolling

area COEurope (1000) for the actualaccrual.

2. Identifythebases,whichwereassignedtothisoverheadstructure,aswell

as the cost elements they contain.

Continued on next page

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AC405 Lesson: Accrual Calculation

Basis Components Cost Elements

3. What is the percentual surcharge for line overtime salary for compancy

code 1000?

4. Whatistheaccruedcoststypeforthelineovertimesalaryforcompanycode

1000, businessarea8000(externalservices)? Namethecreditobjecttype

and the nameof the accrual object as well.

5. Wouldovertimesalariesbeaccruedonthebasisoftheactualpostingsthat

have alreadybeen made toyoucost centers?

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Basis Components	Cost Elements

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Unit4: Period-EndClosing AC405

Solution 11: Accrual Calculation

Task 1:

Describe the accrual/deferral procedure.

1. Describe the term base cost element.

Answer: Costelement,whichserveasthecalculationbasisforallowances.

2. Which three entries have to be made to define the overhead structure

completely?

Answer: Base cost element(s)

Overhead rates

Accrual object(s);

3. Why do you need todefineanaccrualobject?

Answer: Tocreditacostcenterperiodically,usinganaccrualcostelement,

youmustspecifyanaccrualobjectasarecipientfortheoffsettingentry. This

accrualobjectinManagementAccountingisalsoadebitobjectinFinancial

Accountingsincetheactual(one-time)expensepostingisassignedtothe

accrualobject. Asaresult,theperiodicaccrualsinmanagementaccounting

arebalancedbythepostingtoanexpenseaccountinFinancialAccounting

on the accrual object.

4. Doyouhavetocreateanoverheadstructureforeverycompanycode?

Answer: No, anoverheadstructureisassignedtoacontrollingarea. You

cancreateanoverheadstructurefortheactualaccrualaswellasperplanned

version. Thisstructurecanthenbeassignedtothecontrollingarea.

Task 2:

Solve the following tasks:

1. ExaminetheoverheadstructureID-EU2,whichisassignedtothecontrolling

area COEurope (1000) for the actualaccrual.

a) SAPReferenceIMG:Controlling→CostCenterAccounting→Actual

Postings→Period-EndClosing→AccrualCalculation→Percentage

Method→MaintainOverheadStructure→Goto→COAreaOverview

b) Expandtheactualaccrualcalculationnodeincontrollingarea1000

Placethecursoronthecurrentactualaccrualcalculation.

Goto → Select Template

2. Identifythebases,whichwereassignedtothisoverheadstructure,aswell

as the cost elements they contain.

Continued on next page

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AC405 Lesson: Accrual Calculation

Basis Components Cost Elements

a) Double-click each base.

FieldNameorDataClass Cost Elements

BasisComponentA-B1 420000 – 421000

Goto → Back

BasisComponentA-B2 430000

Goto → Back

3. What is the percentual surcharge for line overtime salary for compancy

code 1000?

Answer: Double-clickonsurchargeIZ21inlineovertimesalary.

Theactualsurchargeincompanycode1000is2.50%.

Goto → Back

4. Whatistheaccruedcoststypeforthelineovertimesalaryforcompanycode

1000, businessarea8000(externalservices)? Namethecreditobjecttype

and the nameof the accrual object as well.

Answer: Double-clickonthislineinthecreditcolumn.

Click the button Diff. Bus.Area

Theaccrualcostelementforcompanycode1000andbusinessarea8000is

431000.

The accrual object isorder 9AEUDE8000_P.

Continued on next page

167

Basis Components	Cost Elements

FieldNameorDataClass	Cost Elements
BasisComponentA-B1	420000 – 421000

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Unit4: Period-EndClosing AC405

5. Wouldovertimesalariesbeaccruedonthebasisoftheactualpostingsthat

have alreadybeenmade toyoucost centers?

a) Cost Center Accounting: Information System → Reports for Cost

Center Accounting→ Plan/Actual Comparisons → Range: Cost

Elements

FieldNameorDataClass Values

Controlling Area 1000

Fiscal Year Current

From Period Current

To Period Current

Plan Version 0

Cost center group B##

Program → Execute

Overtime wage refers to overhead base A-B1, and in turn to cost

elements420000-421000. Thesehaveasyet hadnopostings, sono

costs have been accrued.

Overtimesalaryrelatestooverhead ratebaseA-B2, which contains

costelement430000. Assalarypostingshavebeenmade,anaccrual

run wouldlead to salaryovertimecosts.

168

FieldNameorDataClass	Values
Controlling Area	1000
Fiscal Year	Current
From Period	Current
To Period	Current
Plan Version	0
Cost center group	B##

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AC405 Lesson: Accrual Calculation

Lesson Summary

You should now be able to:

• Explain accrual calculation

• Describehowtocreatean overhead structure

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Unit4: Period-EndClosing AC405

Lesson: Entering Statistical Key Figures

Lesson Overview

Statistical key figuresserve as atracingfactor for periodical allocations or for

key figures in reporting.

Lesson Objectives

After completingthislesson, you will beable to:

• Enter statistical key figures

Business Example

Youcanenterstatisticalkeyfiguresasatracingfactorforperiodicallocations,or

for creating key figures in reporting.

Statistical key figures entry

Figure 55: Statistical key figures entry

Youcanenterstatisticalkeyfiguresasatracingfactorforperiodicallocations,

orforcreatingkeyfiguresinreporting. Thecostsfromtheclearingcostcenter

“Telephone”canbeallocatedusingthestatisticalkeyfigureof“Telephoneunits”

for example. Ifyou enter “Employees”asastatistical keyfigure, thenyoucan

provideareportonthecostcenters,onthelevelofHRcostsforeachemployee.

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AC405 Lesson: Entering Statistical Key Figures

Adecisivefactorforstatisticalkeyfiguresisthewayinwhichyoucreatethem

as master records.

• Fixed values (category 01) are updated from the corresponding posting

period onwards, in all of the following posting periodsof thefiscal year.

This takes place assuming that fixed values do not change over a longer

period of time.

• Totalsvalues(category02)areonlyenteredforeachcurrentperiod. They

changefromperiodtoperiod, andthereforeneedtobere-enteredineach

posting period.

Youcanalsoenterstatisticalkeyfiguresespeciallyforanactivitytypeonacost

center(statisticalkeyfiguresthatareactivity-dependent).

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Unit4: Period-EndClosing AC405

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AC405 Lesson: Entering Statistical Key Figures

Exercise 12: Entering Statistical Key

Figures

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Enterstatisticalkeyfiguresthatareusedasthebasisforperiodicallocations.

Business Example

The costs on the“Telephone” cost center areto beallocatedto all of the other

consulting cost centers using periodic reposting. Telephone unitson each cost

centerareusedfortheallocation. Thecostsfromthe“ITServices”and“Motor

Pool”costcentersareallocatedtothecostcenters,basedonthenumberofPCs,or

numberofmilestraveled. Youneedtoenter thesestatisticalkeyfiguresbefore

allocatingthecosts. Therepaircostsoftherepaircostcentershouldbeallocatedto

theproductioncostcenter. Thenumberoftheproducedunitsofeachcostcenter,

representedbythekeyfigure“producedunits”shouldserveasabasisforthis.

Task:

Enter thestatistical key figures that you need astracing factors for period-end

closing tasks.

1. Usetoday'sdateasthedocumentdate,andthecostcenterscreenvariant.

Remaininthelistentry, andpostthefollowingdata:

Hint: YoucanspeedupdataentrybyusingtheFillcolumnfunction

(updates the statistical key figure in the column), and the Reset

column(resetsthestatisticalkeyfiguresfromtherowinwhichthe

cursor is placed).

Cost Center Statistical Key Total Quantity

Figure

201##(Organization) TELE## 10.000

202##(IT service) TELE## 10.000

301##(FI/COConsulting) TELE## 20.000

302##(LOConsulting) TELE## 40.000

201##(Organization) PC## 2

202##(IT service) PC## 5

Continued on next page

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Cost Center	Statistical Key Figure	Total Quantity
201##(Organization)	TELE##	10.000
202##(IT service)	TELE##	10.000
301##(FI/COConsulting)	TELE##	20.000
302##(LOConsulting)	TELE##	40.000
201##(Organization)	PC##	2
202##(IT service)	PC##	5

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Unit4: Period-EndClosing AC405

Cost Center Statistical Key Total Quantity

Figure

301##(FI/COConsulting) PC## 18

302##(LOConsulting) PC## 12

301##(FI/COConsulting) MI## 66.000

302##(LOConsulting) MI## 33.000

211## (PC) PROD## 2.000

212## (CHIP) PROD## 10.000

2. Checktheeffectsofthispostinginthecurrentandfollowingperiodsinthe

report. CallthereportStatisticalKeyFigures: PeriodBreakdownreportfor

allperiodsofthecurrentfiscalyearandtheplanversion0. Executethe

reportforthecostcentergroupSERVICE(SERV##).

Whyarevaluesalsoenteredinthefollowingperiodsforthestatisticalkey

figure PC##?

3. Usethenavigationfunctiontodisplaythestatisticalkeyfigureamountsfor

the FI/CO Consulting (301##)cost center.

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Cost Center	Statistical Key Figure	Total Quantity
301##(FI/COConsulting)	PC##	18
302##(LOConsulting)	PC##	12
301##(FI/COConsulting)	MI##	66.000
302##(LOConsulting)	MI##	33.000
211## (PC)	PROD##	2.000
212## (CHIP)	PROD##	10.000

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AC405 Lesson: Entering Statistical Key Figures

Solution 12: Entering Statistical Key

Figures

Task:

Enter thestatistical key figures that you need astracing factors for period-end

closing tasks.

1. Usetoday'sdateasthedocumentdate,andthecostcenterscreenvariant.

Remaininthelistentry, andpostthefollowingdata:

Hint: YoucanspeedupdataentrybyusingtheFillcolumnfunction

(updates the statistical key figure in the column), and the Reset

column(resetsthestatisticalkeyfiguresfromtherowinwhichthe

cursor is placed).

Cost Center Statistical Key Total Quantity

Figure

201##(Organization) TELE## 10.000

202##(IT service) TELE## 10.000

301##(FI/COConsulting) TELE## 20.000

302##(LOConsulting) TELE## 40.000

201##(Organization) PC## 2

202##(IT service) PC## 5

301##(FI/COConsulting) PC## 18

302##(LOConsulting) PC## 12

301##(FI/COConsulting) MI## 66.000

Continued on next page

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Cost Center	Statistical Key Figure	Total Quantity
201##(Organization)	TELE##	10.000
202##(IT service)	TELE##	10.000
301##(FI/COConsulting)	TELE##	20.000
302##(LOConsulting)	TELE##	40.000
201##(Organization)	PC##	2
202##(IT service)	PC##	5
301##(FI/COConsulting)	PC##	18
302##(LOConsulting)	PC##	12
301##(FI/COConsulting)	MI##	66.000

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Unit4: Period-EndClosing AC405

Cost Center Statistical Key Total Quantity

Figure

302##(LOConsulting) MI## 33.000

211## (PC) PROD## 2.000

212## (CHIP) PROD## 10.000

a) CostCenterAccounting: ActualPostings→StatisticalKeyFigures→

Enter

FieldNameorDataClass Values

Document Date Current

Posting Date Current

Screen variant Cost Center

Cost Center Statistical Key Total Quantity

Figure

201##(Organization) TELE## 10.000

202##(IT service) TELE## 10.000

301##(FI/COConsulting) TELE## 20.000

302##(LOConsulting) TELE## 40.000

201##(Organization) PC## 2

202##(IT service) PC## 5

301##(FI/COConsulting) PC## 18

302##(LOConsulting) PC## 12

301##(FI/COConsulting) MI## 66.000

302##(LOConsulting) MI## 33.000

211## (PC) PROD## 2.000

212## (CHIP) PROD## 10.000

Save your data!

2. Checktheeffectsofthispostinginthecurrentandfollowingperiodsinthe

report. CallthereportStatisticalKeyFigures: PeriodBreakdownreportfor

allperiodsofthecurrentfiscalyearandtheplanversion0. Executethe

reportforthecostcentergroupSERVICE(SERV##).

Continued on next page

176

Cost Center	Statistical Key Figure	Total Quantity
302##(LOConsulting)	MI##	33.000
211## (PC)	PROD##	2.000
212## (CHIP)	PROD##	10.000

FieldNameorDataClass	Values
Document Date	Current
Posting Date	Current
Screen variant	Cost Center

Cost Center	Statistical Key Figure	Total Quantity
201##(Organization)	TELE##	10.000
202##(IT service)	TELE##	10.000
301##(FI/COConsulting)	TELE##	20.000
302##(LOConsulting)	TELE##	40.000
201##(Organization)	PC##	2
202##(IT service)	PC##	5
301##(FI/COConsulting)	PC##	18
302##(LOConsulting)	PC##	12
301##(FI/COConsulting)	MI##	66.000
302##(LOConsulting)	MI##	33.000
211## (PC)	PROD##	2.000
212## (CHIP)	PROD##	10.000

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AC405 Lesson: Entering Statistical Key Figures

Whyarevaluesalsoenteredinthefollowingperiodsforthestatisticalkey

figure PC##?

a) Cost Center Accounting: Information System → Reports for Cost

CenterAccounting→MoreReports→StatisticalKeyFigures: Period

Breakdown

FieldNameorDataClass Values

Controlling Area 1000

Fiscal Year Current

From Period 1

To Period 12

Plan Version 0

Cost center group SERV##

Program → Execute

c) The PC## statistical key figure is defined as a fixed value, and is

updatedassuchfromtheentryperiodtothefollowingperiodof the

fiscal year.

3. Usethenavigationfunctiontodisplaythestatisticalkeyfigureamountsfor

the FI/COConsulting(301##)cost center.

Answer: Navigation on/off icon

Expand nodeSERV##in thenavigation bar.

Choose cost center 301##.

177

FieldNameorDataClass	Values
Controlling Area	1000
Fiscal Year	Current
From Period	1
To Period	12
Plan Version	0
Cost center group	SERV##

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Unit4: Period-EndClosing AC405

Lesson Summary

You should now be able to:

• Enter statistical key figures

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AC405 Lesson: Periodic Reposting

Lesson: Periodic Reposting

Lesson Overview

Primarycost postingsarecollected onanallocationobjectandallocatedtothe

correspondingcontrollingobjectaccordingtotheirsourceattheendoftheperiod.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Defineandexecutetheperiodicrepostingusingthecyclesegmentmethod.

Business Example

Primary postings are collected on an allocation object and allocated to the

correspondingManagementAccountingobjectaspartoftheperiod-endclosing.

Periodic Reposting

Figure 56: Periodic Reposting

Periodic reposting is used as a posting aid.

Primarypostings,suchastelephonecosts,arecollectedonanallocationobject

(costcenter,overheadcostorder,businessprocess,WBSelement,orcostobject)

to restrict the number of Financial Accounting postings as much as possible.

ThesecostsareallocatedtothecorrespondingManagementAccountingobjects

duringperiod-endclosingusingakeydefinedbytheuser.

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Unit4: Period-EndClosing AC405

Thereceiversofaperiodicrepostingcanbecostcenters,WBSelements,internal

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

Customizing.

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

enablestheSAPsystemtosavememorywhenstoringthedatarecords.

Periodicrepostingscanbereversedandrepeatedasoftenasrequired.

Cycle Segment Method

Figure 57: Cycle Segment Method

The cycle-segment method described below is used for defining periodic

repostingandalsofordefiningdistributionandassessment.

Todisplaytheallocationrelationshipsbetweenthesendersandreceiversinthe

system, you need to make the following entries:

• From which object(s) arethecosts allocated?

• To which object(s) are the costs allocated?

• Which costs are to be allocated?

• Onwhatbasisarethecostssplitamongthereceivers?

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AC405 Lesson: Periodic Reposting

Asegmenttakessendercostcenters,inwhichallocationvaluesaredetermined

basedonidenticalrules,andcombinesthemwithreceiverobjects,inwhichtracing

factorsaredeterminedbasedonidenticalrules. Thecostingcenter“Telephone”,

forexample,allocatesthetelephonecostsonthebasisofthetelephoneunits. When

the rulesfor anallocationdiffer, aseparatesegment must be created. The cost

center“Energy”,forexampleallocatestheenergycoststotheadministrationand

theconsultancycostcenteronthebasisoftheheatedsquaremetersofanoffice.

Severalsegmentsaregroupedtogetherinonecycle. Youcandefineacyclefor

theentirecontrollingarea. Fromsystemperformanceandallocationstandpoints,

however,itisbesttocreateseveralcycleswhichareprocessedinsequence. You

createseparatecyclesforplanandactualallocations.

Sender and Receiver Rules

Figure 58: Sender and Receiver Rules

Youcancombinesenderandreceiverrelationshipsusingtherulesabove.

Sendervaluescanbepostedvalues,fixedamounts,aswellasfixedprices. Ifyou

usepostedamounts,youcanworkwithplanandactualvalues. Youmayspecify

a percentage rate that is less than 100%, resulting in a corresponding residual

amountremainingwiththesendercostcenter. Forexample,onthecafeteriacost

center,thisenablesyoutotakeintoaccountthatthecafeteriaemployeesalsouse

the resources in the cafeteria.

On the receiver side, you can store fixed amounts, fixed percentages, fixed

portions, and variable portions as rules.

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Unit4: Period-EndClosing AC405

Thetracingfactorofthevariableportionidentifiesapostedvalueonthecost

centerasanallocationbase. Youalsospecifywhetherthevariableportionisto

consistofcosts, consumption, statisticalkeyfigures, or activities. You can use

plan or actual values as an allocation base.

Executing Cycles Simultaneously

Figure 59: Executing Cycles Simultaneously

Ifyouwanttobemoreeconomicalwiththeallocationprocess,youshouldcreate

separatecycles. Ifanerroroccursinacycle, youhavetorepeatthatcycleonly

andnot yourtotal allocation process. Youcanalsocreateamodular allocation

process, schedulingallocationstoprocessseparately.

Adependentcycleusestheresultsfromthepreviouscycle. Youneedtoexecute

dependentcyclesinthecorrectordertoenablethevaluestobeprocessedcorrectly.

Ontheexecutionscreen,youcanentermorethanonecycleandtheorderinwhich

they are to be processed.

Independentcyclescanbeprocessedinparalleliftheyhavethesameallocation

type. Inaddition,thecyclesmustbeassignedtodifferentcyclerungroups. This

assignmenttakesplaceintheheaderdataofthecycle. Youcannotprocesscycles

inthesamecycleflowgroupinparallel. Youcanonlystartcyclessimultaneously

in different sessionsif they belong todifferent cycleflowgroupsor if you use

background processing.

Onceprocessingiscomplete,youcancheckforerrorsusingtheprocessinglog.

You canusetheinformation providedbytheSAPsystemmessagestoanalyze

all errors that occurred.

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AC405 Lesson: Periodic Reposting

Exercise 13: Periodic Reposting

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Define a periodic reposting

• Assignaperiodicrepostingtoacyclerungroup,andrunthecycle.

Business Example

The costs on the“Telephone” cost center areto beallocatedto all of the other

consultingcostcentersof theconsultancydepartmentusingperiodicreposting.

Telephoneunitsoneachcostcenterareusedfortheallocation. Toenablemore

thanonecycleinanallocationtypetorunatthesametimeintheorganization,

youneedtoassignthemtodifferentcyclerungroups.

Task 1:

Createacyclewithasegmenttorepostthecostsfromthetelephonecostcenterto

theother cost centersintheconsultingdepartment.

1. Firstly, check thereportCost Centers: Actual/Plan/Variancetoseeif the

telephonecostsofEUR8,000(costelement473120)werecorrectlyposted

for the current period.

2. CreaterepostingcyclePR##intheactualdata. Thiscycleistobeginonthe

first dayof thecurrent fiscal year. Name thecyclePeriod. Reposting

Telephone ##.

3. AddasegmentTelephonewithadescriptiontoallcostcenters##. Repost

all of theactualamountsfor theperiod(100%). Usevariable portions

astracingfactors. Theseshouldbethestatisticalkeyfiguresintheactual

data.

4. CalluptheSenders/Receiverstabpage. The“Telephone”costcenter(101##)

isthesenderforyourallocation. Yourepostthetelephonecosts,costelement

473120. ThereceiverofthisallocationiscostcentergroupPR-TELE##.

5. Call up theReceiver tracing factor tab page. Enter TELE## (number of

telephoneunits)asthestatisticalkeyfigure. Returntotheheaderdataofthe

cycle. Savethecyclewithchecks. Remainintheheaderdataofthecycle

6. Toenableallofthecyclescreatedinthecoursetoberunatthesametime,

you need to assign the cycles to different run groups. Create run group

GR##,andnameitPRGrp##. Savethecycle. Whenyousavethecycle,the

systemautomaticallyassignsittorungroup GR##.

Callupthecyclerungroupagain,anddisplaytheoverview.

Continued on next page

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Unit4: Period-EndClosing AC405

Task 2:

Run the cycle for periodic reposting.

1. Run your cycle PR## in the test run for the current period. Select

processing with Detail lists.

2. Display thesender information for thePR## cycle. How was thesender

base calculated?

3. DisplaythereceiverinformationforthePR##cycle. Thendisplaytheline

itemsforthecycle. Whydoesthereceiverlistonlyhavehalfasmanyrows

as the line item list?

4. Executetheperiodicrepostinginanupdateruntopostthecreditsanddebits.

To do this, deselect the Test Run.

Task 3:

Check the results of the periodic reposting.

1. CallthereportCostCenters: Actual/Plan/Varianceforthecurrentperiod

and the version 0. Execute the report for the sending cost center 101##

(Telephone).

Which debit is displayed?

___________________________________________

How many credit records were written?

___________________________________________

Continued on next page

184

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AC405 Lesson: Periodic Reposting

2. Display the actual line items for the cost centers in report row for cost

element 473120 (telephone costs)

3. Call the report Cost Centers: Drilldownby Partnerfor thecost element

473120.

Which information do you receive there via the partner of the periodic

posting?

4. CallthereportCostCenters: Actual/Plan/Variantforthecostcenter202##

“IT Services”.

Makesurethatthetelephonecostsarearesultofperiodicrepostingandnot

of a primary posting.

5. Call the report Cost Centers: Drilldownby Partnerfor thecost element

473120.

Isthe (partner) sender of thecostsvisible?

Isthepartner informationimportantinthiscase?

185

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Unit4: Period-EndClosing AC405

Solution 13: Periodic Reposting

Task 1:

Createacyclewithasegmenttorepostthecostsfromthetelephonecostcenterto

theother cost centersinthe consultingdepartment.

1. Firstly, check the reportCostCenters: Actual/Plan/Variance toseeif the

telephonecostsofEUR8,000(costelement473120)werecorrectlyposted

for the current period.

a) Cost Center Accounting: Information System → Reports for Cost

Center Accounting → Plan/Actual Comparisons → Cost Centers:

Actual/Plan/Variance

FieldNameorDataClass Values

Controlling Area 1000

Fiscal Year Current

From Period Current

To Period Current

Plan Version 0

Cost Center 101##

Cost Element 473120

Program → Execute

Continued on next page

186

FieldNameorDataClass	Values
Controlling Area	1000
Fiscal Year	Current
From Period	Current
To Period	Current
Plan Version	0
Cost Center	101##
Cost Element	473120