AC405_EN_Col92_FV_Part_A4 (第6页) | ERP软件技术分享

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AC405 Lesson: Periodic Reposting

2. CreaterepostingcyclePR##intheactualdata. Thiscycleistobeginonthe

first dayof thecurrent fiscal year. Name thecyclePeriod. Reposting

Telephone ##.

a) CostCenterAccounting: Period-EndClosing→SingleFunctions→

PeriodicReposting→Extras→Cycle→Create

FieldNameorDataClass Values

Cycle Name PR##

Start Date 01.01. Currentfiscalyear

Enter

Text Period. RepostingTelephone

3. AddasegmentTelephonewithadescriptiontoallcostcenters##. Repost

all of theactualamountsfor theperiod(100%). Usevariable portions

astracingfactors. Theseshouldbethestatisticalkeyfiguresintheactual

data.

a) Edit → Attach segment

FieldNameorDataClass Values

Segment name field 1 Telephone

Segment name field 2 Toallcostcenters##

Sender Values

Rule Posted Amounts

Share in % 100

Actual values Select

Receivertracingfactor

Rule Variable portions

TypeofVariablePortions Actualstatisticalkeyfigures

Scalingofnegativetracingfactors No scaling

Continued on next page

187

FieldNameorDataClass	Values
Cycle Name	PR##
Start Date	01.01. Currentfiscalyear

FieldNameorDataClass	Values
Segment name field 1	Telephone
Segment name field 2	Toallcostcenters##
Sender Values
Rule	Posted Amounts
Share in %	100
Actual values	Select
Receivertracingfactor
Rule	Variable portions
TypeofVariablePortions	Actualstatisticalkeyfigures
Scalingofnegativetracingfactors	No scaling

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Unit4: Period-EndClosing AC405

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

isthesenderforyourallocation. Yourepostthetelephonecosts,costelement

473120. ThereceiverofthisallocationiscostcentergroupPR-TELE##.

a) Choose the Senders/Receiverstab page.

FieldNameorDataClass Values

Sender

Cost Center 101##

Cost Element 473120

Receivers

Cost center group PR-TELE##

5. Call up theReceiver tracingfactortab page. Enter TELE## (number of

telephoneunits)asthestatisticalkeyfigure. Returntotheheaderdataofthe

cycle. Savethecyclewithchecks. Remainintheheaderdataofthecycle

a) ChoosetheReceivertracing factortabpage.

FieldNameorDataClass Values

Selection criteria

Statistical keyfigure TELE##

Goto → Header Data

Cycle → Check → Formal Check

Save your data!

6. Toenableallofthecyclescreatedinthecoursetoberunatthesametime,

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

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

systemautomaticallyassignsittorungroupGR##.

Continued on next page

188

FieldNameorDataClass	Values
Sender
Cost Center	101##
Cost Element	473120
Receivers
Cost center group	PR-TELE##

FieldNameorDataClass	Values
Selection criteria
Statistical keyfigure	TELE##

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AC405 Lesson: Periodic Reposting

Callupthecyclerungroupagain,anddisplaytheoverview.

a) Goto → Cycle Run Group

Create group icon

FieldNameorDataClass Values

Run group field 1 Gr##

Run group field 2 ParallelizationPRGrp##

Confirm your entries.

Save your data!

Goto → Cycle Run Group

Cycle run group overview icon.

Expand GR##.

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.

a) CostCenterAccounting: Period-EndClosing→SingleFunctions→

Periodic Reposting

FieldNameorDataClass Values

Period Current

Fiscal Year Current

Select Test run and Detail lists.

Cycle Name PR##

Periodic Repostings→ Execute

Continued on next page

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FieldNameorDataClass	Values
Run group field 1	Gr##
Run group field 2	ParallelizationPRGrp##

FieldNameorDataClass	Values
Period	Current
Fiscal Year	Current

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Unit4: Period-EndClosing AC405

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

base calculated?

Answer: Goto → Sender

The sender base is the total of the statistical key figure TELE## on all

receiver cost centers. (80.000).

3. DisplaythereceiverinformationforthePR##cycle. Thendisplaytheline

itemsforthecycle. Whydoesthereceiverlistonlyhavehalfasmanyrows

as the line item list?

Answer: Go back to the Basic List screen.

Goto → Receiver

Review the list.

Go back to the Basic List screen.

Goto → Line items

Thereceiverlistingshowsonlythedebitspostedtothereceivercostcenters.

Thelineitemlistalsodisplaysthecreditpostingsonthesendercostcenter.

4. Executetheperiodicrepostinginanupdateruntopostthecreditsanddebits.

To do this, deselect the Test Run.

Answer: Returntotheinitialscreenforperiodicrepostings. ClickonTest

run to deactivate this setting.

Periodic Repostings → Execute

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

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AC405 Lesson: Periodic Reposting

___________________________________________

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##

Program → Execute

Thereis no debiton cost center 101##.

Thesystemdidnot writeanycredit records.

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

element 473120 (telephone costs)

a) Placeyourcursoronthereportrowforcostelement473120.

b) Double-click the report row.

c) ChoosethereportCostCenters: ActualLineItems.

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

473120.

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

posting?

Answer: Return to the summary report.

Placeyourcursoronthereportrowforcostelement473120.

Double-click the report row.

ChoosethereportCostCenters: DrilldownbyPartner.

The report does not provide any information on the receivers since the

partnersarenotupdatedinthetotalsrecordduringperiodicreposting.

4. CallthereportCostCenters: Actual/Plan/Variantforthecostcenter202##

“IT Services”.

Continued on next page

191

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

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Unit4: Period-EndClosing AC405

Makesurethatthetelephonecostsarearesultofperiodicrepostingandnot

of a primary posting.

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 202##

Program → Execute

c) Placeyourcursoronthereportrowforcostelement473120.

Double-click the report row.

ChoosethereportCostCenters: ActualLineItems.

Settings → Layout → Change

List: Column set

Select “bus. Transaction”from thelist.

Left arrow show selected fields icon.

Transfer the“ShowSelectedFields” icon.

5. Call the report Cost Centers: Drilldown by Partnerfor thecost element

473120.

Isthe (partner) sender of thecostsvisible?

Isthepartner informationimportantinthiscase?

Answer: Return to the summary report.

Placeyourcursoronthereportrowforcostelement473120.

Double-click the report row.

ChoosethereportCostCenters: DrilldownbyPartner.

Youdonotreceiveanyinformationonthesenderofthecosts.

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FieldNameorDataClass	Values
Controlling Area	1000
Fiscal Year	Current
From Period	Current
To Period	Current
Plan Version	0
Cost Center	202##

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AC405 Lesson: Periodic Reposting

Lesson Summary

You should now be able to:

• Defineandexecutetheperiodicrepostingusingthecyclesegmentmethod.

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Unit4: Period-EndClosing AC405

Lesson: Cost Allocations

Lesson Overview

Primaryandsecondarycostpostingsareallocatedbyasenderobjectandallocated

tothecorrespondingManagementAccountingObjectaccordingtotheirsourceat

the end of the period.

Lesson Objectives

After completingthislesson, you will beable to:

• Demonstrate periodic reposting, distribution, and assessment and the

differences between them

• Defineandexecutedistributionsandassessmentsusingthecyclesegment

method.

• Name other cost allocation functions

Business Example

The distribution allocates primary costs and the assessment of primary and

secondarycoststothecostincurringManagementAccountingobjects.

Distribution

Cost centersfunction assenders in indirectactivityallocation. Thereceivers

of anindirect activity allocationcanbecost centers, WBSelements, internal

orders, cost objectsor business processes.

Depending on the activity type category, you can use one of two allocation

methods:

• When you can determine the total activity forthe sender, use indirect

activityallocationtodistributethepostedactivityquantitiesfromthesender

to the receiver based on specific keys.

• For activitiesthat are tobe planned on asender object, useactivity type

category three (manual entry, indirect allocation). The corresponding

segmentmustusethesenderrule“Postedquantities”. Allreceiverrules

are valid here except “fixed quantities”.

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AC405 Lesson: Cost Allocations

Figure 60: distribution

ThedistributionwasdesignedtotransferprimarycostsfromaSenderCostCenter

to receiving Management Accounting objects. Only cost centers or business

processescanbeusedasasenderforthedistribution.

Adistribution receivercanbeacost center, WBS element, internalorder, cost

objectorabusinessprocess. Youcanrestrictthenumberofreceivercategories

inCustomizing. Youcan onlyrepost primary costs.

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

allocatedattheendoftheperiodbymeansoftheuser-definedkey.

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.

Youcanreversedistributionsasoftenasrequired.

YouusetheCycle-Segmentmethodtodefinesender-receiverrelationships.

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Unit4: Period-EndClosing AC405

Figure61: Comparison: PeriodicRepostingandDistribution

Differencesbetweenperiodicrepostinganddistributionareduetoinformation

content and performance.

Forperiodicreposting, noseparatecreditrecordiswrittentothesender for the

costelementinthesummaryreport. Instead,thetotalsrecordforthecostelement

isreducedonthedebitside,whichmeansthattheoriginaldebitamountcanno

longer be checked there (“unclean credit”). However, during distribution, the

systemwritesatotalsrecordforthecredit(“cleancredit”). Theinformationonthe

receiveristhesameforperiodicrepostinganddistribution(“cleandebit”).

Comparedwithperiodicreposting, duringdistribution, thesystemalsoupdates

thepartnerinthetotalsrecordforthesender. Thismeansthatthepartnercanbe

displayedintheinformationsystemonthetotalsrecordlevel.

As fewer totals records are written during periodic reposting, performanceis

better than during distribution. See Customizing for an example with figures

that illustrates this.

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AC405 Lesson: Cost Allocations

Assessment

Figure 62: Assessment

Assessment wascreatedto transferprimaryandsecondarycostsfrom asender

costcentertoreceivingManagementAccountingobjects. Duringassessment,cost

centersorbusinessprocessescanbeusedas senders.

Anassessmentreceivercanbeacostcenter,WBSelement,internalorder,cost

objectorabusinessprocess. Youcanrestrictthenumberofreceivercategories

inCustomizing. Youcan onlyrepost primary costs.

Primaryandsecondarypostingsareallocatedattheendoftheperiodbymeans

of the user-defined key.

During assessment, the original cost elements are grouped together into

assessmentcostelements(secondarycostelementcategory=42). Asthesystem

writesfewertotalsrecords,theassessmenthasabetterperformancethanperiodic

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.

YouusetheCycle-Segmentmethodtodefinesender-receiverrelationships.

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Unit4: Period-EndClosing AC405

Figure63: Overview: PeriodicReposting,Distribution,andAssessment

Youcanonlyuseperiodicrepostinganddistributionforprimarycostelements.

The costs are transferred to the receivers using the original cost element, so

theyaretransferredtotheprimarycostelementsofthereceiver. Secondarycost

elements remain on the sender.

Theassessment allocatesprimaryaswellassecondarycosts. Theinformation

ontheoriginalprimarycostelementsforthesenderislostbecausethecostsare

allocatedusinganassessmentcostelement(category42). Youcanusemorethan

oneassessmentcostelementfordifferentiationpurposes.

Forperformancereasons,werecommendyouuseperiodicrepostingratherthan

distribution,asthesystemdoesnotwriteanysender/receiverrelationshipsonthe

totalsrecordslevelforthis. Assessmenthasthebestperformanceascostsfrom

differentprimary andsecondary cost elementscan be totaled inoneposting to

the assessment cost element.

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AC405 Lesson: Cost Allocations

Cycles and Iterations

Figure 64: Cycles and Iterations (1)

Thisgraphicshowstwocycleswithdifferentsender-receiverrelationships. There

isamutualrelationshipbetweentwocostcentersincycleAaswellasbetween

costcentersofcycleAandB.Becausethecostcenterscanmakeallocationsto

eachother, thecostcentersarenotcompletelycredited.

Figure 65: Cycles and Iterations (2)

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Unit4: Period-EndClosing AC405

The segment relationships within a cycle can be defined in such a way that

repostingsandallocationsofcostcenterswithdifferent segmentstakeplace(a

costcenterisalsoacostreceiver). Costcentersthathavealreadybeencredited

canberecreditedduringthecycleprocessing. Toguaranteeafinalcostcenter

credittheSAPsystemprocessesallsenderandreceiver relationshipsthatwere

definedinacycleiteratively. Thesegmentsareprocesseduntilallsendersare

credited according to their sender value.

If you deactivate the iteration indicatorin the header of the cycle, the system

processes the segments according to their sequence. This processing is faster

than in the iterative approach.

Cyclescannotbeiteratedwitheachother,eveniftheyareofthesameclearing

type. Therefore,whenyoucreateacycle,ensurethatcostcenterswiththesame

allocationrelationshipsareprocessedinthesamecycle.

Cycle Header and Cycle Overview

Figure 66: Cycle Header

The formal check function enables you to test an individual cycle prior to an

update run. You can use the error log to correct faulty segments and iterative

relationships(Customizing). Thesystemchecks,forexample,whetherthetotal

of percentage rates adds up to 100%, or whether the fixed value rules are the

same for both senders and receivers.

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AC405 Lesson: Cost Allocations

Thesystemusestheobjectsearchtodisplaythecycleusingthefieldvaluesyou

selected(costcenter,activitytypeandsoon)andtodisplaythesegmentinwhich

the values searched for arise. If you wish, you can call up the corresponding

segment using the field value.

You use the segment overview function to display all the segments used in a

cycle. Ifyouwanttodisplayaparticularsegment,youcanusethesearchfunction

tosearchforthissegmentwithinthecycle. Youcanusemaintenancefunctions

to move segments in the segment overviewlist; thisalters the sequence of the

segmentswhencarrying out theallocation run.

Youcansortandaddsegmentsinacycleinlinewithyourrequirements.

Youcandisplaythechangedocumentsforcyclemaintenance. Thesystemlogs

variouscycleandsegmentinformationorsettingsincludingtheenddateofthe

cycle,thedatethecyclewaslastchanged,thenameofthelastpersontomakea

change,thesegmentname,thesenderrule,thereceiverrule,thesenderpercentage

rate, theassessment cost element, and so on.

Figure 67: Cycle Overview

Acycleoverviewprovidesanoverviewofallcyclesfromonecategory,including

all relevant segments. Thecycles for theselected allocation are displayed ina

maintree. Thesegmentsareassignedtoonelevellowerdowninthehierarchy

ineachcase. Ontheselectioncriteriatabstrip, youspecifywhichcyclesand

whatadditionalinformationistobedisplayedinthetreestructure. Onthecycle

information tab strip, youcan display datafor a particular cycleor segment.

This providesinformationon the general data, thenumber of segmentsfor the

cycle,thelasttimethecyclewasrunorreversed. Forsegments,youareprovided

withinformationonthesegmentdefinitionandthesender.

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Unit4: Period-EndClosing AC405

Ifyouwanttoprocessdataiteratively,activatetheappropriateindicatorincycle

definition. TheSAPsystemalsoincludes cyclicrelationshipsinthecostcenter

network, whichmeansthatareceivercanalsobeasender.

The formal check function enables you to test an individual cycle prior to an

update run. You can use the error log to correct faulty segments and iterative

relationships(Customizing). Thesystemchecks,forexample,whetherthetotal

of percentage rates adds up to 100%, or whether the fixed value rules are the

same for both senders and receivers.

Ifyouactivatedtheruntimelog,youcandisplaythisafterprocessingbychoosing

Technical statistics.

Assessment: Allocation Structure

Figure 68: Assessment: Allocation Structure

For a clear picture of the costs that are to be assessed, you can summarize

individualcostelementsorcostelementintervalsintodifferentassessmentcost

elements.

You now decide in each segment whether to assign a single assessment cost

element or an allocation structure.

Intheallocationstructureyoucandefinewhichcostelementsaretobeallocated

underwhichassessmentcostelements. Therefore,youdonotneedtocreatemore

thanonesegmenttoobtaininformationonthesourceofthecoststobeassigned.

Intheallocationstructure,youcanassignsinglecostelements,costelementareas,

or costelementgroupstoanassessment costelement.

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AC405 Lesson: Cost Allocations

If required, you can go to the maintenance for allocation structures from the

segmentmaintenance,todisplay,change,orcreateanallocationstructure.

Cumulative Allocation

Figure 69: Cumulative Allocation

Assessments,distributionsandperiodicrepostingsareusuallyexecutedbyperiod.

Thismeansthatvaluespostedtoasenderinagivenperiodareallocatedbythe

SAPsystemonthebasisofthetracingfactorsthatwereenteredinthisperiod. If

thetracingfactorsorthesenderamountstobeallocatedaresubjecttostrong

fluctuations,andyouareusingperiod-basedprocessing, youcannotassignthe

allocatedcostsaccordingtotheir source. Cumulativeprocessingof thetracing

factors or sender values letsyou smooth out these fluctuations. It does this by

spreading the allocations across periods.

Youspecify whether the cycle isto be carried out cumulatively on theheader

screen of cycle processing.

Ifyouexecuteacycleforwhichyouhaveselectedtheindicatorforcumulative

processing, the SAP system allocates the sender amounts posted up to and

includingthecurrentperiod,basedonallocatedtracingfactorsaccumulatedfrom

period1onwards. TheR/3Systemalsoaccumulatestheallocationamountsithas

determined and poststhem in the current period, minus the amounts allocated

in the prior periods. This ensures that the postingsin the prior periods remain

unchanged.

Cumulative processing is possible only for distributions, assessments, and

periodic repostings.

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Unit4: Period-EndClosing AC405

Cumulativeprocessingisonlyadvisableifthesender-receiverrelationshipsare

stable within the fiscal year. The SAP system checks whether this is the case

when you execute cumulative processing.

Cumulativeprocessingalwaysaccumulatesvaluesstartingfromperiod1.

Segment Reverse and Rebook

Figure 70: Segment Reverse and Rebook

Many organizations have to change allocations from past periods. Audit

corrections, information that is received after period-end closing, and simple

errors mean that corrections are necessary even months after allocations were

finished. Segment reversal and rebooking involves taking segments from a

previousperiodandpostinganewallocationinthecurrentperiod(usingcorrected

reference data from the previous period).

Thesegmentreversaldeletestheallocationpostingsfortheselectedsegmentby

repostingtheresultswithreversed+/-signs. Thedataforthecurrentperiod-end

closing transaction is not changed.

Segmentreversalandrebookingdeletestheallocationbutretainsthecomponent

data. If required, youcancorrectdatafromthepreviousperiodforaparticular

segment or segments. You can changestatistical key figures, switchround +/-

signs, selectdifferentreceivers,andmakeanyothercorrectionsnecessary. You

canusetherebookingfunctionsonlyincombinationwiththereversalfunction:

aseparatetransaction for rebookingsdoesnot exist.

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AC405 Lesson: Cost Allocations

Althoughtheperiodthatistobereversedisnormallyclosed,thisdoesnothaveto

bethecase. However,allocationsbelongingtothepreviousperiodmusthaveused

thecycleandthesegments,andthecurrentperiodmustnotbeclosed. Youdo

notneedtorepeatperiod-endclosingforthepreviousperiods;reportingremains

consistent for all the periods in question.

Segment adjustment is possible for assessment, distribution, and for periodic

repostings. Note that individual segments are reversed and rebooked, but not

whole cycles. Iterative relationships between cycles are not included. This

couldcauseinconsistenciesanderrorsifyoudonotreverseandrebookiterative

segments at the same time

Figure 71: Reversingand RepostingSegments: Example

In this example, Cost Center A reposts its costs to Cost Centers B and C.

Percentagerateswereentered as tracing factors.

BetweenJanuaryandMarchcostcenterApostsitscostsofUNI100inequalparts

tocostcentersBandC.InApril,however,anemployeeseesthattheallocation

baseswereincorrect. Thereposting isto bemade, witha75%portionforcost

centerB,and25%forcostcenterC.Youhavetoreversetherepostingallocation

for the closed periods (January through March).

SegmentreverseinAprilcancelstheallocationsthattookplacefromCostCenter

Ato Cost CentersBandC inJanuary, February, andMarch. Cost Center Ais

debited with 3 × 100 = 300.

CostCentersBandCarecreditedwith3×50=150. (Thecorrectionispostedin

April, not in the original posting period.)

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Unit4: Period-EndClosing AC405

The segment reposting in April is a corrected reposting for the three previous

periodsusingthenewtracingfactor. CostCenter Aiscredited with300. Cost

Center CostCenter Bisdebited (75%of1000) ×300=225. Cost Center Cost

Center C isdebited (25% of 1000) × 300 = 75.

ThestandardrepostingforAprilisnowmadeonthebasisofthenewtracingfactor.

Manual Cost Allocation

Figure 72: Manual Cost Allocation

Manual cost allocation lets you post primary and secondary costs manually.

Unlike the reposting of costs, which reducesthe original debit line on thecost

center, aseparatecreditrecordiswrittentothesender.

Youcanavoidhavingtomaketime-consumingsettingsinCustomizingbyusing

manualcostallocationforsimpleallocations. Manual costallocationalsolets

youcorrectincorrectsecondarypostingsandimportdatafromexternalsystems.

Suchadjustmentsdonotinvolveareversal,butanewallocation.

Youcanusemanualcostallocationforallcostelementcategories. Anexception

tothisiscategory43(allocationofactivities/processes)whichmayonlybeused

for activity allocation. Senders and receivers include cost centers, internal

orders,WBSelements,businessprocesses,networks,activities,customerorders,

cost objects, and real estate objects.

Notethatyoucanusemanualcostallocationforactualdataonly.

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AC405 Lesson: Cost Allocations

Ifyoucarryoutperiod-basedallocationfollowingmanualallocation,ensurethat

allthecost elementsused inthemanualpostingarecontainedintheallocation

schemeforautomaticallocation. Coststhataredebitedtoacostcenterbymanual

cost allocation cannot be further debited using periodic reposting. Periodic

repostingsareusedonlytocorrectpostings,andshouldbecarriedoutbeforethe

allocations(manual or automatic) take place.

Indirect Activity Allocation in the Actual

Figure73: IndirectActivityAllocationinActualData(Category3)

Indirect activityallocation automatically assignsactivitiesin theactual data.

Unlikethedirect, manualallocationofactivity, youneedtodefinekeysforthe

automaticperiodicallocationofactualactivities. Inthesamewayasallother

periodicallocationmethods,indirectactivityallocationusessegmentsandcycles,

todefinesenderandreceiverrelationships. Youdefinetheprocessingmethodsper

segment. Different processingmethodscanoccurwithinagivensegment. The

costsareallocatedusingasecondarycostelementfromcategory43. Thecost

elementassignmentistakenfromthemasterdataforcostelementsforthecost

center/activity type plan, and can be changed.

Cost centersfunctionassendersinindirect activityallocation. Thereceivers

of an indirectactivityallocationcanbecost centers, WBSelements, internal

orders, cost objects, or businessprocesses.

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Unit4: Period-EndClosing AC405

Depending on the activity type category, you can use one of two allocation

methods:

• When you can determine the total activity forthe sender, use indirect

activityallocationtodistributethepostedactivityquantitiesfromthesender

to the receiver based on specific keys.

• For activitiesthat are tobe planned on asender object, useactivity type

category three (manual entry, indirect allocation). The corresponding

segmentmustusethesenderrule“Postedquantities”. Allreceiverrules

are valid here except “fixed quantities”.

Figure74: IndirectActivityAllocationinActualData(Category2)

Foractivitytypeswhoseactualactivityquantitiescannotbecalculatedorcan

onlybecalculatedinatime-consumingmanner,theSAPSystemdetermines

the activities using the following methods:

• Thesenderactivityquantityisderivedfromthereceivertracingfactors(with

globaloraweightedfactorthatisdefinedpersender)

• Thesenderactivityisderivedfromthecorrespondingentriesinthesegment

definition(asafixedsenderorreceiverquantity)

This second form of indirect activity allocation usesactivity type category 2

(indirectentry,indirectallocation). Thecorrespondingsegmentmusteitheruse

thesenderrule“InverselyCalculatedQuantity”alongwithanyreceiverrule,

or theidentical sender andreceiverrules“FixedQuantities”. If youusesender

rulesfor“inverselycalculatingthequantity”,thesender-specificweightingfactors

mentionedabovearecalculatedwiththesendervaluesfunction(defaultvalue

= 1).

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AC405 Lesson: Cost Allocations

When the cycle is run, the system first calculates the allocation bases of the

receivers,todeterminehowtheactivitiesofthesendershouldbedistributed. The

sumofthetracingfactors,multipliedbythe“sendervalues”isthetotalactivity

of the sender. This quantity is then credited to the sender and debited to the

receivers accordingly.

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Unit4: Period-EndClosing AC405

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AC405 Lesson: Cost Allocations

Exercise 14: Cost Allocations

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Defineandexecuteanassessmentcyclewithmorethanonesegment

• Explain segment iteration

• Usedifferentfunctionsforsegmentandcyclemanagement.

Business Example

Mostcostcentersinyourorganizationarecreditedusingassessment. Duringthis

process, cost centersaredebited simultaneously. Asmorethanonecostcenter

isinvolvedin assessment, you prefer clearer, moreconvenient displayand use

of the data quantities.

Task 1:

Carry out the following task:

1. Explaintotheprojectteammemberswhyyoudidnotchoosedistributionto

creditthe“Telephone”costcenter. Distributionwouldalsohavetransferred

the primary costs.

Task 2:

Create an assessment cycle with more than one segment to credit the

“Organization”,“ITServices”,and“MotorPool”costcenters.

1. CreatecycleASSE##intheactualdata. Thiscycleistobeginonthefirst

day of thecurrentfiscalyear. NamethecycleAssessment Consulting

Department##. DeselecttheIterativeindicator. Defineasegmentforeach

of the different assessment relationships.

Continued on next page

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Unit4: Period-EndClosing AC405

1st segment

• AddasegmentORGA##withthedescriptionAssessment201##by

percentages. Theallocationcostelementis6310##. 100%ofthe

postedactualcostsaretobeassessedusingfixedpercentages.

• Choose the Sender/Receiver tab page. The 201## cost center

(Organization)isthesenderfortheassessment. Thesystemallocates

all of the cost elements in the 4000000 to 650000 interval. The

ASSE-OR##costcentergroupisthereceiverfortheassessment.

• Choose the Receiver tracing factortab page. The “Organization”

costcenteruses60%ofitstimeandresourcesforFI/COConsulting

(301##), 30%forLOConsulting(302##), andtheremaining10%

for the “IT Services”cost center(202##).

2nd segment

• AddasegmentIT-SERV##withthedescriptionAssessment202##

byPC.Theallocationcostelementis6310##. 100%oftheposted

actualcostsaretobeassessedusingvariableportionsoftheactual

statistical key figure.

• Choose the Sender/Receiver tab page. The 202## cost center (IT

Services) is the sender for the assessment. The system allocates

all of the cost elements in the 4000000 to 650000 interval. The

ASSE-IT##costcentergroupisthereceiveroftheallocation.

• ChoosetheReceivertracingfactortabpage. Enterthestatisticalkey

figurePC##asatracingfactorforyourallocations.

• Astheconsultantsareoftenoutoftheoffice,theirPCsrequirefewer

repairs than the PCs in the “Organization” cost center. You can

includethisontheRec. wghtfactorstabpage. For the201##cost

center(Organization),enterafactorof300,asrepairexpensesfor

thePCsonthatcostcenterarethreetimeshigher.

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AC405 Lesson: Cost Allocations

3rd segment

• Addasegment MOTO##with thedescriptionAssessment 203##

by mileage. The allocation cost element is6311##. 100% of the

posted actual costsareto beassessed using variableportionsof

the actual statistical key figure.

• ChoosetheSender/Receivertabpage. The203##costcenter(Motor

Pool)isthesenderfortheassessment. Thesystemallocatesallofthe

costelementsinthe4000000to650000interval. Theconsultingcost

centers(costcentergroupB30##)arethereceiversoftheallocation.

• Choose the Receiver tracing factor tab page. Enter the statistical

key figure MI##asa tracing factor for your allocations. Gotothe

segmentheader. Carryoutaformalcheck. Saveyourentries.

2. Toenableallofthecyclescreatedinthecoursetoberunatthesametime,

youneedtoassignthecyclestodifferent flowgroups. Createacyclerun

group Gr##, and name it Assessment Group##. (As this is a different

allocation category than intheprevious exercise, thenameGR## can be

used again). Save the cycle.

Task 3:

Carry out the following task:

1. Before you can execute the assessment, call the report Cost Centers:

Actual/Plan/Varianceforthecurrentperiodandtheversion0. Executethe

report for the cost center group (B20##).

Whichamountsareallocated from the201##(Organization), 202##(IT

Services), and 203##(MotorPool)costcenters?

201## (Organiza-

tion)________________________________________________

202## (IT

Services)__________________________________________________

203## (Motor

Pool)__________________________________________________

Task 4:

Run the actual cycle for the assessment.

1. RuntheASSE##cycleforthecurrentperiod,withdetaillists. SelectTest

Run.

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Unit4: Period-EndClosing AC405

2. Displaythesegments. WhatdoesthefigurethreesignifyincolumnR?

3. Callupthereceiversforeachsegment. Notedowneachreceivercostcenter.

Receiver segment ORGA##:

1. 2. 3.

Receiver segment IT-SERV##

1. 2. 3.

Receivers segment MOTO##:

1. 2. 3.

4. Notedowntheentriesthatthe201##(Organization), 202##(ITServices)

cost centers debited, and vice versa.

201##(Organization)debits202##(ITService)with_______________

202##(ITServices)debits201##(Organization)with_______________

5. Thecost center202##(ITServices)allocatesitscostsonthebasisof the

numberofPCs. Althoughthecostcenter201##(Organization)onlyhas2

PCs,atracingfactorof6isdisplayed. Provideanexplanationforthis.

6. Runthecycleinanupdateruntoposttheallocations.

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214

Receiver segment ORGA##:
1.	2.	3.
Receiver segment IT-SERV##
1.	2.	3.
Receivers segment MOTO##:
1.	2.	3.

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AC405 Lesson: Cost Allocations

Task 5:

Check theresult of theassessment in thereport.

1. CallthereportCostCenters: Actual/Plan/Varianceforthecurrentperiod

andtheversion0. Executethereportforthecostcentergroup(B20##).

Althougha100%credit(senderrule)wasdefinedforallthecostcentersin

theassessmentcycle, notallofthecost centersarecredited. Whichwere

not credited?

_________________________________________

2. Whywerethesecostcentersnotcompletelycredited?

(See the notes for exercise 4-3)

Task 6:

Nowexecutetheassessmentwithiterationofthesegments.

1. ReversetheassessmentresultsoftheASSE##cyclefirstfromtheprevious

exercise. Executethereversal in anupdaterun.

2. NowchangetheASSE## cyclebyselectingtheIterativeindicatorinthe

header data. Save the cycle.

3. RuntheASSE##assessmentcycleagaininanupdaterun.

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Unit4: Period-EndClosing AC405

4. Call up thesenderinformationandnotedownthesender amountsfor the

201##(Organization)and202##(ITServices)costcenters.

201## (Organiza-

tion)________________________________________________

202## (IT

Services)__________________________________________________

Comparethenumberswiththosefromexercise3. Whatdoyounotice?

5. Callupthelineitems. Notedowntheentriesthatthe201##(Organization),

202##(ITServices)costcentersdebited,andviceversa.

201##(Organization)debits202##(ITService)with_______________

202##(ITServices)debits201##(Organization)with_______________

Comparethenumberswiththosefromexercise4-4.

What causes this difference?

Task 7:

Carry out the following task:

1. Check the result of the assessment in the report Cost Centers:

Actual/Plan/Varianceforthecurrentperiodandtheversion0. Executethe

reportforthecostcentergroup(B20##). Gotoeachindividualcostcenter.

What do you notice?

_____________________________________________

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AC405 Lesson: Cost Allocations

Task 8: Optional

Management Accounting employees that were not directly involved in the

definition of the cycles would like to have a brief overview of the allocation

relationships. DemonstratetheoptionsprovidedbythemySAP ERPsystemto

your colleagues.

1. Call uptheCycleoverview. Placethecursorinthecycleforthestructure

planontheassessmentcycleASSE##,andcallupthecycleinformation.

2. Display previous processing.

You can call up the document list by double-clicking on the cycle in the

Executedorreversedcycles dialogbox. Youcancallupthelineitemsby

double-clickingonthecorrespondingdocumentnumber.

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Unit4: Period-EndClosing AC405

Solution 14: Cost Allocations

Task 1:

Carry out the following task:

1. Explaintotheprojectteammemberswhyyoudidnotchoosedistributionto

creditthe“Telephone”costcenter. Distributionwouldalsohavetransferred

the primary costs.

Answer: Thesender cost center doesnot require any informationon the

amount of the original debit.

Sendersandreceiversdonotrequireanypartnerinformation.

Lower use of system resources.

Task 2:

Create an assessment cycle with more than one segment to credit the

“Organization”,“ITServices”,and“MotorPool”costcenters.

1. CreatecycleASSE##intheactualdata. Thiscycleistobeginonthefirst

dayof thecurrent fiscalyear. Name thecycleAssessment Consulting

Department##. DeselecttheIterativeindicator. Defineasegmentforeach

of the different assessment relationships.

1st segment

• AddasegmentORGA##withthedescriptionAssessment201##by

percentages. Theallocationcostelementis6310##. 100%ofthe

postedactualcostsaretobeassessedusingfixedpercentages.

• Choose the Sender/Receiver tab page. The 201## cost center

(Organization)isthesenderfortheassessment. Thesystemallocates

all of the cost elements in the 4000000 to 650000 interval. The

ASSE-OR##costcentergroupisthereceiverfortheassessment.

• Choose the Receiver tracing factortab page. The “Organization”

costcenteruses60%ofitstimeandresourcesforFI/COConsulting

(301##), 30%forLOConsulting(302##), andtheremaining10%

for the “IT Services”cost center(202##).

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AC405 Lesson: Cost Allocations

2nd segment

• AddasegmentIT-SERV##withthedescriptionAssessment202##

byPC.Theallocationcostelementis6310##. 100%oftheposted

actualcostsaretobeassessedusingvariableportionsoftheactual

statistical key figure.

• Choose the Sender/Receiver tab page. The 202## cost center (IT

Services) is the sender for the assessment. The system allocates

all of the cost elements in the 4000000 to 650000 interval. The

ASSE-IT##costcentergroupisthereceiveroftheallocation.

• ChoosetheReceivertracingfactortabpage. Enterthestatisticalkey

figurePC##asatracingfactorforyourallocations.

• Astheconsultantsareoftenoutoftheoffice,theirPCsrequirefewer

repairs than the PCs in the “Organization” cost center. You can

includethisontheRec. wght factorstabpage. For the201##cost

center(Organization),enterafactorof300,asrepairexpensesfor

thePCsonthatcostcenterarethreetimeshigher.

3rd segment

• Addasegment MOTO##with thedescriptionAssessment 203##

by mileage. The allocation cost element is6311##. 100% of the

posted actual costsareto beassessed using variableportionsof

the actual statistical key figure.

• ChoosetheSender/Receivertabpage. The203##costcenter(Motor

Pool)isthesenderfortheassessment. Thesystemallocatesallofthe

costelementsinthe4000000to650000interval. Theconsultingcost

centers(costcentergroupB30##)arethereceiversoftheallocation.

• Choose the Receiver tracing factor tab page. Enter the statistical

key figure MI##asa tracing factor for your allocations. Gotothe

segmentheader. Carryoutaformalcheck. Saveyourentries.

a) CostCenterAccounting: Period-EndClosing→SingleFunctions→

Allocations→Assessment→Extras→Cycle→Create

Fields Values

Cycle Name ASSE##

Start Date 01/01current fiscal year

Execute or Enter icon.

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Fields	Values
Cycle Name	ASSE##
Start Date	01/01current fiscal year

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Unit4: Period-EndClosing AC405

Text Assessmentconsultingdept##

Iterativeindicator Deselect

Version: 0

c) 1st segment

Edit → Attach segment

Segmentnamefield1 Orga##

Segmentnamefield2 Assessment201##bypercentage

AssessmentCostElement 6300##

Sender Values

Rule Posted Amountsr

Share in % 100

Originofactualvalues Select

Receivertracingfactor

Receiver rule Fixed percentages

Switch to the Senders/receivers tabpage.

Sender

Cost Center 201##

Cost Element From400000to 650000

Receivers

Cost centergroup ASSE-OR##

SwitchtotheReceivertracingfactortabpage.

Receivers Percentage portion

202## 10

301## 60

302## 30

d) 2nd segment

Edit → Attach segment

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220

Text	Assessmentconsultingdept##
Iterativeindicator	Deselect
Version:	0

Segmentnamefield1	Orga##
Segmentnamefield2	Assessment201##bypercentage
AssessmentCostElement	6300##
Sender Values
Rule	Posted Amountsr
Share in %	100
Originofactualvalues	Select
Receivertracingfactor
Receiver rule	Fixed percentages

Sender
Cost Center	201##
Cost Element	From400000to 650000
Receivers
Cost centergroup	ASSE-OR##

Receivers	Percentage portion
202##	10
301##	60
302##	30