AC405_EN_Col92_FV_Part_A4 (第7页) | ERP软件技术分享

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AC405 Lesson: Cost Allocations

Segmentnamefield1 IT-Serv##

SegmentNamefield2 Assessment202##byPCnumber

Assessment CEle 6310##

Sender Values

Rule te Posted amounts

Share in % 100

Actualvalueorigin Select

ReceiverTracingFactor

Receiver rule Variable portions

TypeofVariablePortions Statist. Actualstatisticalkeyfigures

Switch to the Senders/receivers tab page.

Sender

Cost Center 202##

Cost Element From400000to650000

Receivers

Cost center group Group ASSE-IT##

SwitchtotheReceivertracingfactortabpage.

Fields Values

Statistical key figure PC##

SwitchtotheReceiverweighingfactorstabpage.

Receivers Factor per 100

201## 300

e) 3rd segment

Edit → Attach segment

Segmentnamefield1 MOTO##

SegmentNamefield2 Assessment203##bykmnumber.

Assessment CEle 6311##

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221

Segmentnamefield1	IT-Serv##
SegmentNamefield2	Assessment202##byPCnumber
Assessment CEle	6310##
Sender Values
Rule te	Posted amounts
Share in %	100
Actualvalueorigin	Select
ReceiverTracingFactor
Receiver rule	Variable portions
TypeofVariablePortions	Statist. Actualstatisticalkeyfigures

Sender
Cost Center	202##
Cost Element	From400000to650000
Receivers
Cost center group	Group ASSE-IT##

Fields	Values
Statistical key figure	PC##

Receivers	Factor per 100
201##	300

Segmentnamefield1	MOTO##
SegmentNamefield2	Assessment203##bykmnumber.
Assessment CEle	6311##

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Unit4: Period-EndClosing AC405

Sender Values

Rule Posted amounts

Share in % 100

Actualvalueorigin Select

ReceiverTracingFactor

Receiver rule Variable portions

TypeofVariablePortions Statist. Actualstatisticalkeyfigures

Switch to the Senders/receivers tabpage.

Sender

Cost Center 203##

Cost Element From400000to650000

Receivers

Cost center group B30##

SwitchtotheReceivertracingfactortabpage.

Fields Values

Statistical key figure MI##

Goto → Header Data

Formal check icon

Save your data!

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222

Sender Values
Rule	Posted amounts
Share in %	100
Actualvalueorigin	Select
ReceiverTracingFactor
Receiver rule	Variable portions
TypeofVariablePortions	Statist. Actualstatisticalkeyfigures

Sender
Cost Center	203##
Cost Element	From400000to650000
Receivers
Cost center group	B30##

Fields	Values
Statistical key figure	MI##

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AC405 Lesson: Cost Allocations

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.

a) IntheheaderdataoftheASSE##assessmentcycle.

Goto→CycleRunGroup→CreateGroupicon

Fields Values

Run group field 1 GR##

Run group field 2 Assessment Gr##

Confirm your entries.

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)__________________________________________________

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223

Fields	Values
Run group field 1	GR##
Run group field 2	Assessment Gr##

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Unit4: Period-EndClosing AC405

203## (Motor

Pool)__________________________________________________

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

Center Accounting → Plan/Actual Comparisons → Cost Centers:

Actual/Plan/Variance

Field name Values

Controlling Area 1000

Fiscal Year Current

From Period Current

To Period Current

Plan Version 0

Cost center group B20##

Navigatetoeachindividualcostcenterinthevariationmenu.

c) The following will be allocated:

Cost Center 201## 9.000.-

Cost Center 202## 36.000.-

Cost center 92.08kg# 120.000.-

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224

Field name	Values
Controlling Area	1000
Fiscal Year	Current
From Period	Current
To Period	Current
Plan Version	0
Cost center group	B20##

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AC405 Lesson: Cost Allocations

Task 4:

Run the actual cycle for the assessment.

1. RuntheASSE##cycleforthecurrentperiod,withdetaillists. SelectTest

Run.

a) CostCenterAccounting: Period-EndClosing→SingleFunctions→

Allocations → Assessment

Field name Values

Period Current

Fiscal Year Current

Test Run Select

Detail lists Select

Cycle Name ASSE##

Assessment → Execute.

2. Displaythesegments. WhatdoesthefigurethreesignifyincolumnR?

Answer: Goto → Segments

ColumnRdisplaysthereceiverrulestoredineachsegment. (F1Help)

3signifiesfixedpercentagesasthetracingfactor.

3. Callupthereceiversforeachsegment. Notedowneachreceivercostcenter.

Receiver segment ORGA##:

1. 2. 3.

Receiver segment IT-SERV##

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225

Field name	Values
Period	Current
Fiscal Year	Current
Test Run	Select
Detail lists	Select
Cycle Name	ASSE##

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

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Unit4: Period-EndClosing AC405

1. 2. 3.

Receivers segment MOTO##:

1. 2. 3.

a) Place your cursor on thegiven segment.

Goto → Receiver

Repeat for each segment.

ReceiversforsegmentORGA## 202## 301## 302##

ReceiversforsegmentIT-SERV## 201## 301## 302##

ReceiverssegmentMOTO## --- 301## 302##

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

cost centers debited, and vice versa.

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

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

Answer: From the basic list

Goto → Line items

201## debits 202## with 900.-

202## debits 201## with 6,000

5. Thecost center202##(ITServices)allocatesitscostsonthebasisof the

numberofPCs. Althoughthecostcenter201##(Organization)onlyhas2

PCs,atracingfactorof6isdisplayed. Provideanexplanationforthis.

Answer: ReceivertracingfactorsthataredefinedusingtheVariableportions

rulecanbeassignedwithdifferentweightingfactors. Thisweightingfactor,

whenmultiplied withthetracingfactor, enablesyoutotakeinto account

differencesincostscausedbytheindividualreceivers.

Costcenter 201## has2PCsthatincur maintenanceexpensethatisthree

timeshigher thanfor other costcenters, sincetheyareusedfarmorethan

othercostcenters'PCs. Duetotheweightingfactorof300,thetracingfactor

for assessment is increased from two to six.

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226

1.	2.	3.
Receivers segment MOTO##:
1.	2.	3.

ReceiversforsegmentORGA##	202##	301##	302##
ReceiversforsegmentIT-SERV##	201##	301##	302##
ReceiverssegmentMOTO##	---	301##	302##

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AC405 Lesson: Cost Allocations

6. Runthecycleinanupdateruntoposttheallocations.

a) CostCenterAccounting: Period-EndClosing→SingleFunctions→

Allocations → Assessment

Field name Values

Period Current

Fiscal Year Current

Test Run Deselect

Detail lists Select

Cycle Name ASSE##

Assessment → Execute.

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?

_________________________________________

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227

Field name	Values
Period	Current
Fiscal Year	Current
Test Run	Deselect
Detail lists	Select
Cycle Name	ASSE##

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Unit4: Period-EndClosing AC405

_________________________________________

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

Center Accounting → Plan/Actual Comparisons → Cost Centers:

Actual/Plan/Variance

Field name Values

Controlling Area 1000

Fiscal Year Current

From Period Current

To Period Current

Plan Version 0

Cost center group B20##

Cost center 91.17kg# Balance+ 6,000

Cost center 202## Balance + 900

2. Whywerethesecostcentersnotcompletelycredited?

(See the notes for exercise 4-3)

Answer: Cost centers 201## and 202## make allocations to each other.

Sincetheassessmentcyclewasnotdefinediteratively,onlyoneallocation

runtakesplacetocreditthesendercostcenters. Debitsthatarisefromthe

assessment remain on the receiver cost centers.

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228

Field name	Values
Controlling Area	1000
Fiscal Year	Current
From Period	Current
To Period	Current
Plan Version	0
Cost center group	B20##

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AC405 Lesson: Cost Allocations

Task 6:

Nowexecutetheassessmentwithiterationofthesegments.

1. ReversetheassessmentresultsoftheASSE##cyclefirstfromtheprevious

exercise. Executethereversal in anupdaterun.

a) CostCenterAccounting: Period-EndClosing→SingleFunctions→

Allocations → Assessment

Field name Values

Period Current

Fiscal Year Current

Test Run Deselect

Detail lists Select

Cycle Name ASSE##

Assessment → Reverse

Enter

2. NowchangetheASSE## cyclebyselectingtheIterativeindicatorinthe

header data. Save the cycle.

a) Extras → Cycle → Change

Cycle ASSE## Enter

SelecttheIterativeindicatorinthecycleheaderdata.

b) Save your data!

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229

Field name	Values
Period	Current
Fiscal Year	Current
Test Run	Deselect
Detail lists	Select
Cycle Name	ASSE##

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Unit4: Period-EndClosing AC405

3. RuntheASSE##assessmentcycleagaininanupdaterun.

a) Gobacktotheinitialscreenoftheassessment(Goto→Back.)

Field name Values

Period Current

Fiscal Year Current

Test Run Deselect

Detail lists Select

Cycle Name ASSE##

Assessment → Execute.

4. Call up thesenderinformationandnotedownthesender amountsfor the

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

201## (Organiza-

tion)________________________________________________

202## (IT

Services)__________________________________________________

Comparethenumberswiththosefromexercise3. Whatdoyounotice?

Answer: Goto → Sender

The following was allocated:

Cost Center 201## 15.254,24

Cost Center 202## 37.525,42

Duetoiteration,thecreditamountsoneachsendercostcenterarehigher.

Goto → Basic list

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230

Field name	Values
Period	Current
Fiscal Year	Current
Test Run	Deselect
Detail lists	Select
Cycle Name	ASSE##

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AC405 Lesson: Cost Allocations

5. Callupthelineitems. Notedowntheentriesthatthe201##(Organization),

202##(ITServices)costcentersdebited,andviceversa.

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

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

Comparethenumberswiththosefromexercise4-4.

What causes this difference?

Answer: Goto → Line items

201## debits 202## with 1,525.42

202## debits 201## with 6,254.24

Bothcostcentersarecredited100%. Thisisbecausetheinitialdebitoneach

cost center from the first iteration of the assessment cycle was allocated

again by the iterative cycle flow. During the first run, cost center 201##

(Organization)debitscostcenter202##(ITService)with900.00.

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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231

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Unit4: Period-EndClosing AC405

_____________________________________________

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

Center Accounting → Plan/Actual Comparisons → Cost Centers:

Actual/Plan/Variance

Field name Values

Controlling Area 1000

Fiscal Year Current

From Period Current

To Period Current

Plan Version 0

Cost Center Group B20##

Program → Execute

All cost centers are completely credited.

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. CalluptheCycleoverview. Placethecursorinthecyclefor thestructure

planontheassessmentcycleASSE##,andcallupthecycleinformation.

a) CostCenterAccounting: Period-EndClosing→SingleFunctions→

Allocations→Assessment→Extras→Cycle→DisplayOverview

b) ExpandtheASSE## node. DoubleclickASSE##.

Click ontheCycleinformation tab page.

2. Display previous processing.

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

Executedorreversedcyclesdialogbox. Youcancallupthelineitemsby

double-clickingonthecorrespondingdocumentnumber.

a) Processed to date tab page

Double-clickontheselectedcycleintheExecutedorreversedcycles

dialog box. Double-click on the selected document to see the line

item view.

232

Field name	Values
Controlling Area	1000
Fiscal Year	Current
From Period	Current
To Period	Current
Plan Version	0
Cost Center Group	B20##

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AC405 Lesson: Cost Allocations

Exercise 15: Cost Allocations

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create an allocation structure.

Business Example

Youfeel that theassessment of acost center that onlyhasoneassessment cost

element is not detailed enough. As the assessment receiver, you require more

detailedinformationaboutthesourceofthecostelements,suchasassessmentof

personnel and material costs. However, you would like to avoid defining ten

segmentsif,forexample,youwanttousetenassessmentcostelementstocredit

acost center. Youdefine an allocation structureso you can usemore thanone

assessment cost element in a segment.

Task 1:

Infuture,theassessmentofthe“MotorPool”costcenteristobemoredetailed,

withtwoassessmentcostelements. Theseareassessmentofpersonnelcostsand

assessmentofthevehiclecosts. Defineanallocationstructure.

1. Create two assessment cost elements: 6316## (Assessment Motor

Materials##),and6317##(AssessmentMotorPersonnel##),usingcost

element category 42.

2. In Customizing, define an allocation structure with the following text:

Materialandpersonnelcosts. Tonamethestructure,choosethefirstletter

ofthealphabet(A)ifyouareingroup01,Bifyouareingroup02, andJ

if you are in group 10, and so on.

3. Define the assignment number 01, with the text Motor Material Costs,

and the assignment number 02, with the text Personnel Costs. For each

assignment, specifywhich primary cost elementsareto beallocated with

which assessment cost element.

4. Selectassignment01,andgototheSourcedefinition. Youwanttoallocate

all vehicle costs (from cost element 475000). Cost element 6316##

(Assessment Motor Materials ##) is to be used as the assessment cost

element for allocating the vehicle costs.

5. Selectassignment02,andgototheSourcedefinition. Youwanttoallocate

allpersonnelcosts(fromcostelement420000to431000).

Costelement6317##(AssessmentMotorPersonnel##)istobeusedasthe

assessmentcostelementforallocatingthepersonnelcosts.

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233

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Unit4: Period-EndClosing AC405

Task 2:

Youwanttofamiliarizeyourselfwiththewaytheallocationstructureworks.

1. Reverse the assessment results of the A## cycle first from the previous

exercise.

2. Now call up your actual A## cycle up in the change mode. Call up the

Segmentoverview. CopytheMOTO##segment,andinsertacopy. Name

thenewsegmentMOTO##NEW.Thisiswhereyouenteryourallocation

structure. AstherearenowtwosegmentsforassessmentoftheMotorPool

costcenter,thesystemcreditedthecostcentermorethan100%. Therefore,

you need to either delete the old segment MOTO##, or set the locking

indicatorinthesegmentheader. Ifyousetthelockingindicator,thesegment

definitionisretained,butisnotincludedinthecyclerun. Saveyourchanges.

3. RuntheA##assessmentcycleagaininanupdaterun.

4. Callupthesenderinformation. Althoughonlythreecostcentersareinvolved

in the assessment, four rows are displayed in the sender list. Provide an

explanation for this

Task 3:

Carry out the following task:

1. Checktheresultoftheassessmentinthereportofareceiver. Callthereport

CostCenters: Actual/Plan/Varianceforthecurrentperiodandtheversion

0. Executethereportforthecostcenter302##(ConsultantLO)).

Whichadditionalinformationdoyounowhaveonthereceivercostcenter?

______________________________________________

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AC405 Lesson: Cost Allocations

Solution 15: Cost Allocations

Task 1:

Infuture,theassessmentofthe“MotorPool”costcenteristobemoredetailed,

withtwoassessmentcostelements. Theseareassessmentofpersonnelcostsand

assessmentofthevehiclecosts. Defineanallocationstructure.

1. Create two assessment cost elements: 6316## (Assessment Motor

Materials##),and6317##(AssessmentMotorPersonnel##),usingcost

element category 42.

a) CostCenterAccounting: MasterData→CostElement→Individual

Processing → Create Secondary

FieldNameorDataClass Values

Cost Element 6316##

Valid from 01/01currentfiscalyear

To 31.12.9999

Name Assess. Vehic-mat##

Costelementcategory 42

Save your data!

Usethereferencetocreatecostelement6317##(Assess. Vehic-Pers##).

Change the name and description.

Continued on next page

235

FieldNameorDataClass	Values
Cost Element	6316##
Valid from	01/01currentfiscalyear
To	31.12.9999
Name	Assess. Vehic-mat##
Costelementcategory	42

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Unit4: Period-EndClosing AC405

2. In Customizing, define an allocation structure with the following text:

Materialandpersonnelcosts. Tonamethestructure,choosethefirstletter

ofthealphabet(A)ifyouareingroup01,Bifyouareingroup02, andJ

if you are in group 10, and so on.

a) SAP ReferenceIMG →Controlling →Cost CenterAccounting →

Actual Postings→Period-EndClosing →Assessment→Maintain

AllocationStructure→Edit →NewEntries

FieldNameorDataClass Cost Elements

Structure See exercise

Text Materialandpersonnelcosts

Save your data!

3. Define the assignment number01, with the text Motor Material Costs,

and the assignment number 02, with thetext Personnel Costs. For each

assignment, specifywhich primary costelementsaretobeallocatedwith

which assessment cost element.

a) SelectthestructureandswitchtotheDialogStructuretree.

Double-click Assignments.

Edit → New Entries

assignment Text

01 Vehicle material costs

02 Personnel Costs

Save your data!

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236

FieldNameorDataClass	Cost Elements
Structure	See exercise
Text	Materialandpersonnelcosts

assignment	Text
01	Vehicle material costs
02	Personnel Costs

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AC405 Lesson: Cost Allocations

4. Selectassignment01,andgototheSourcedefinition. Youwanttoallocate

all vehicle costs (from cost element 475000). Cost element 6316##

(Assessment Motor Materials ##) is to be used as the assessment cost

element for allocating the vehicle costs.

a) SelectAssignment01,andswitchtotheDialogStructuretree.

Double-click Source.

FieldNameorDataClass Cost Elements

Cost Element From 475000

Go to the Dialog Structure tree.

Double-click onAssessment cost element

Edit → New Entries

Assessmentcostelement 6316##

Save your data!

5. Selectassignment02,andgototheSourcedefinition. Youwanttoallocate

allpersonnelcosts(fromcostelement420000to431000).

Costelement6317##(AssessmentMotorPersonnel##)istobeusedasthe

assessmentcostelementforallocatingthepersonnelcosts.

a) Return to assignments.

SelectAssignment02,andswitchtotheDialogStructuretree.

Double-click on Source.

FieldNameorDataClass Cost Elements

Cost Element From 420000

Cost Element To 431000

Go to the Dialog Structure tree.

Double-click onAssessment cost element

Edit → New Entries

Assessmentcostelement 6317##

Save your data!

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237

FieldNameorDataClass	Cost Elements
Cost Element From	475000

FieldNameorDataClass	Cost Elements
Cost Element From	420000
Cost Element To	431000

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Unit4: Period-EndClosing AC405

Task 2:

Youwanttofamiliarizeyourselfwiththewaytheallocationstructureworks.

1. Reverse the assessment results of the A## cycle first from the previous

exercise.

a) CostCenterAccounting: Period-EndClosing→SingleFunctions→

Allocations → Assessment

Field name Values

Period Current

Fiscal Year Current

Test Run Deselect

Detail lists Select

Cycle Name A##

Assessment → Reverse

Enter

2. Now call up your actual A## cycle up in the change mode. Call up the

Segmentoverview. CopytheMOTO##segment,andinsertacopy. Name

thenewsegmentMOTO##NEW.Thisiswhereyouenteryourallocation

structure. AstherearenowtwosegmentsforassessmentoftheMotorPool

costcenter,thesystemcreditedthecostcentermorethan100%. Therefore,

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238

Field name	Values
Period	Current
Fiscal Year	Current
Test Run	Deselect
Detail lists	Select
Cycle Name	A##

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AC405 Lesson: Cost Allocations

you need to either delete the old segment MOTO##, or set the locking

indicatorinthesegmentheader. Ifyousetthelockingindicator,thesegment

definitionisretained,butisnotincludedinthecyclerun. Saveyourchanges.

a) CostCenterAccounting: Period-EndClosing→SingleFunctions→

Allocations→Assessment→Extras→Cycle→Change

Fields Values

Cycle Name A##

Start Date 01/01currentfiscalyear

Execute icon

Goto → Segments Overview

Select the MOTO## segment.

Copy Segment icon. Enter

Insert Segment icon

Name MOTO##NEW

Select the new segment.

Double-clicktogotothesegmentmaintenance.

Placethecursorinthefieldfortheassessmentcostelement.

AssessmentCostElement Delete

AllocationStructure Enter chosen name

Save your data!

Goto → Segments Overview

Select the MOTO## segment.

Choose icon

SettheLockindicator(totherightofthesegmentnamerow).

Save your data!

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239

Fields	Values
Cycle Name	A##
Start Date	01/01currentfiscalyear

AssessmentCostElement	Delete
AllocationStructure	Enter chosen name

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Unit4: Period-EndClosing AC405

3. RuntheA##assessmentcycleagaininanupdaterun.

a) Gototheinitialscreenfortheactualassessment.

Goto → Back (twice).

Field name Values

Period Current

Fiscal Year Current

Test Run Deselect

Detail lists Select

Cycle Name A##

Assessment → Execute.

4. Callupthesenderinformation. Althoughonlythreecostcentersareinvolved

in the assessment, four rows are displayed in the sender list. Provide an

explanation for this

Answer: Goto → Sender

The sender list differentiates by sender cost element. In the allocation

structure, twoassessmentcostelementsweredefinedtocreditcostcenter

203##. Thesecostelementsarelistedseparatelyinthesenderlist.

Task 3:

Carry out the following task:

1. Checktheresultoftheassessmentinthereportofareceiver. Callthereport

CostCenters: Actual/Plan/Varianceforthecurrentperiodandtheversion

0. Executethereportforthecostcenter302##(ConsultantLO)).

Whichadditionalinformationdoyounowhaveonthereceivercostcenter?

______________________________________________

Continued on next page

240

Field name	Values
Period	Current
Fiscal Year	Current
Test Run	Deselect
Detail lists	Select
Cycle Name	A##

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AC405 Lesson: Cost Allocations

______________________________________________

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

Center Accounting → Plan/Actual Comparisons → Cost Centers:

Actual/Plan/Variance

Field name Values

Controlling Area 1000

Fiscal Year Current

From Period Current

To Period Current

Plan Version 0

Cost Center 302##

Program → Execute

c) The report containsinformation on thecontent of the debit for cost

center302##,withvehiclecoststhatareallocatedusingtwoassessment

cost elements, duetotheallocationstructure.

Costcenter 302##isdebitedbythevehiclescostcenter, mainlydue

to material costs.

241

Field name	Values
Controlling Area	1000
Fiscal Year	Current
From Period	Current
To Period	Current
Plan Version	0
Cost Center	302##

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Unit4: Period-EndClosing AC405

242

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AC405 Lesson: Cost Allocations

Exercise 16: Indirect Activity Allocation

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Createa cycle for indirect activity allocation

Business Example

Duringtheperiod,additionalcostsarepostedtotherepaircostcenterforrepairs.

At the end of the period, additional repair costs should be assigned to the

productioncostcenteraccordingtotheiroriginwithintheperiod-endclosing.

Task: Optional

Therepaircoststhatwerepreviouslygroupedtogetherontherepaircostcenter

should be allocated to both production cost centers, chip and PC, by means

of indirect activity allocation. The output of each cost center (the number of

producedunits)shouldbethebasisoftheallocation.

1. Enterthesender activitiesintherepair cost center. Therepair cost center

“113##”provided“360hours”ofrepairserviceinthecurrentmonth.

2. Displaythereportforthecostcentergroup“TechnicalAreaS##”.

3. Defineacyclefortheindirectactivityallocation“ILV##.”Thecycleshould

be valid from the first day of the current fiscal year. Create a segment

“repair ## ” that allocates 100% of the posted actual quantities using

variable portions of the “actual statistical key figure”. The repair cost

center “113##”should be the sender of the allocation. The activity to be

allocated is the activity type repair “REP##”, receiver of the cost center

groupproduction“S20##”,thatcontainsbothcostcenterPCPC(211##)and

CHIP(212##). Usethestatisticalkeyfigure“producedunits(PROD##)”as

the receiver tracing factor.

Assign the cycle to acyclerun group Z##.

4. Executetheactualcyclefortheindirectactivityallocation.

5. Displaytheresultoftheallocationforthecostcentersinthetechnicalarea

(S##) in a suitable report.

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Unit4: Period-EndClosing AC405

Solution 16: Indirect Activity Allocation

Task: Optional

Therepaircoststhatwerepreviouslygroupedtogetherontherepaircostcenter

should be allocated to both production cost centers, chip and PC, by means

of indirect activity allocation. The output of each cost center (the number of

producedunits)shouldbethebasisof theallocation.

1. Enterthesender activitiesintherepair costcenter. Therepair cost center

“113##”provided“360hours”ofrepairserviceinthecurrentmonth.

a) Enterthesenderactivities:CostCenterAccounting: ActualPostings→

Sender Activities → Enter

Document Date Today’s date

Posting Date Today’s date

Screen variant Cost Center

Sender cost center 113##

SAtyTyp(SenderAct.Type) REP##

Quantity 360

2. Displaythereportforthecostcentergroup“TechnicalAreaS##”.

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

Center Accounting → Plan/Actual Comparisons → Cost Centers:

Actual/Plan/Variance

Fiscal Year Current

Period From 1

Period To 12

Plan Version 0

Cost center group S##

3. Defineacyclefortheindirectactivityallocation“ILV##.”Thecycleshould

be valid from the first day of the current fiscal year. Create a segment

“repair ## ” that allocates 100% of the posted actual quantities using

variable portions of the “actual statistical key figure”. The repair cost

center “113##”should be thesender of the allocation. The activity to be

allocated is the activity type repair “REP##”, receiver of the cost center

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244

Document Date	Today’s date
Posting Date	Today’s date
Screen variant	Cost Center

Sender cost center	113##
SAtyTyp(SenderAct.Type)	REP##
Quantity	360

Fiscal Year	Current
Period From	1
Period To	12
Plan Version	0
Cost center group	S##

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AC405 Lesson: Cost Allocations

groupproduction“S20##”,thatcontainsbothcostcenterPCPC(211##)and

CHIP(212##). Usethestatisticalkeyfigure“producedunits(PROD##)”as

the receiver tracing factor.

Assign the cycle to acyclerun group Z##.

a) CreateacyclewiththenameILV##andtheshortdescription“repair

costs”.

CostCenterAccounting: Period-EndClosing→SingleFunctions→

Allocations→Indirect Activity Allocation

Extras → Cycle → Create

Cycle Name ILV##

Start Date 1. Currentfiscalyearday

Confirm your entries with Enter and enter any text, for example “

repair costs ##”

Add a segmentEdit →Attach Segment

Segmentnamefield1 Rep ##

Segmentnamefield2 Repaircostsproduction##

Sender Values

Rule posted quantities

Share in % 100

Actual values Select

Receivertracingfactor

Receiver rule Variable portions

TypeofVariablePortions Stat. Key Figures

Select the Senders/receivers tab.

Sender

Cost Center 113##

Activity Type REP##

Receivers

Cost center group S20##

Select theReceiver Tracing Factor tab.

Continued on next page

245

Cycle Name	ILV##
Start Date	1. Currentfiscalyearday

Segmentnamefield1	Rep ##
Segmentnamefield2	Repaircostsproduction##
Sender Values
Rule	posted quantities
Share in %	100
Actual values	Select
Receivertracingfactor
Receiver rule	Variable portions
TypeofVariablePortions	Stat. Key Figures

Sender
Cost Center	113##
Activity Type	REP##
Receivers
Cost center group	S20##

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Unit4: Period-EndClosing AC405

Fields Values

Statistical keyfigure PROD##

SavethecycleandassignittoacyclerungroupCycle→Savecycle→

NoCheckGoto→CycleRunGroup→CreateGroup

Fields Values

Run group field 1 Z##

Run group field 2 Parallelizationgrp ##

4. Executetheactualcyclefortheindirectactivityallocation.

a) Also execute thecycleILV##for theactualperiod, first inthetest

run with detail lists.

CostCenterAccounting: Period-EndClosing→SingleFunctions→

Allocations →Indirect Activity Allocation

Field name Values

Period Current

Fiscal Year Current

Test Run Select

Detail lists Select

Cycle Name ILV##

After you receive a successful result, execute the cycle once again

in the update run.

5. Displaytheresultoftheallocationforthecostcentersinthetechnicalarea

(S##) in a suitable report.

a) CallthereportCostCenters: Actual/Plan/Varianceforthecostcenter

groupS##andthecurrentperiodinthecurrentfiscalyear. CostCenter

Accounting: InformationSystem→ReportsforCostCenterAccounting

→Plan/ActualComparisons→CostCenters: Actual/Plan/Variance.

Fiscal Year Current

Period From Current

Period To Current

Plan Version 0

Cost center group S##

246

Fields	Values
Statistical keyfigure	PROD##

Fields	Values
Run group field 1	Z##
Run group field 2	Parallelizationgrp ##

Field name	Values
Period	Current
Fiscal Year	Current
Test Run	Select
Detail lists	Select
Cycle Name	ILV##

Fiscal Year	Current
Period From	Current
Period To	Current
Plan Version	0
Cost center group	S##

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AC405 Lesson: Cost Allocations

Lesson Summary

You should now be able to:

• Demonstrate periodic reposting, distribution, and assessment and the

differences between them

• Defineandexecutedistributionsandassessmentsusingthecyclesegment

method.

• Name other cost allocation functions

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Unit4: Period-EndClosing AC405

Lesson: Period Lock

Lesson Overview

Usetheperiodlocktolockplanandactualbusinesstransactionsforacombination

of controlling area, fiscal year and version.

Lesson Objectives

After completingthislesson, you will beable to:

• Openandclosewholeperiods,orselectedbusinesstransactionsinperiods

Business Example

Afterendingtheperiod-endclosing,theperiodforpostingsshouldbelockedso

thattheperiod-endclosingcannolongerbeinfluenced.

Period Lock

Figure 75: Period Lock

Usetheperiodlocktolockplanandactualbusinesstransactionsforacombination

of controlling area, fiscal year, and version.

Youcanselectindividualbusinesstransactionsforlockingfromalistofallthe

actual and plan business transactions.

Itisalsopossibletolockindividualbusinesstransactionsforalltheperiodsofthe

fiscalyear,orallbusinesstransactionsforindividualperiods.

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AC405 Lesson: Period Lock

Lesson Summary

You should now be able to:

• Openandclosewholeperiods,orselectedbusinesstransactionsinperiods

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UnitSummary AC405

Unit Summary

You should now be able to:

• Explain accrual calculation

• Describehow tocreatean 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

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AC405 Test Your Knowledge

Test Your Knowledge

1. Tocalculate costs,usethepercentagemethod.

Fillintheblankstocompletethesentence.

2. Youneedaprimarycostelementofcostelementcategory toprocessthe

accrual calculation.

Fillintheblankstocompletethesentence.

3. If youcannot finda cost element that you can useto define the overhead

rates,youcanalsousethe methodtocalculate

the accrual

Fillintheblankstocompletethesentence.

4. Statistical key figures

Choosethecorrectanswer(s).

□ A Thosedefinedasfixedvaluesareupdatedfromthecorresponding

postingperiodonwards, inallof thefollowingpostingperiods

of the fiscal year.

□ B Canbeusedasabasisforperiodicalallocations.

□ C Mustbedefinedwithintheframeworkoftheactivityallocation.

□ D Cannotbechangedoncetheyhavebeenentered.

5. Theperiodicrepostingcanonlyrepostprimarycosts.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

6. Asecondaryallocationcosr elementisrequired for carryingout periodic

reposting.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

7. Cycles that are assigned to the same cycle run groups can run parallel to

one another.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC405

8. Whatadvantagesdoesthedistributionhavecomparedtoperiodicreposting?

9. Apportionment

Choosethecorrectanswer(s).

□ A Cantransfer primaryand secondarycosts.

□ B Requiresaprimarycostelementoftype42toclearthecosts.

□ C Requiresasecondarycostelementoftype43forclearing.

□ D Canbereversedandrepeatedasoftenasrequired.

□ E Canonlybeusedinconjunctionwiththeallocationstructure.

10. Youcanselectindividualbusinesstransactionsforlockingfromalistofthe

actual and plan business transactions.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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AC405 Test Your Knowledge

Answers

1. Tocalculateaccruedcosts,usethepercentagemethod.

Answer: accrued

2. Youneedaprimarycostelementofcostelementcategory3toprocessthe

accrual calculation.

Answer: 3

3. If youcannot finda cost element that you can useto define the overhead

rates,youcanalsousetheTarget=Actualmethodtocalculatetheaccrual

Answer: Target=Actual

4. Statistical key figures

Answer: A, B

Fixed values are entered once and then updated in the following posting

periods. Statistical key figures can be used as a basis for periodical

allocations. Theyarenotrequiredfortheactivityallocation. Therecorded

data can be changed at any time.

5. Theperiodicrepostingcanonlyrepostprimarycosts.

Answer: True

Primary postings are allocated to the receiver objects with the aid of the

periodicreposting. Secondarycostsarenotallocatedfurther.

6. Asecondaryallocationcosr elementisrequired for carryingout periodic

reposting.

Answer: False

Duringperiodicreposting,theoriginalcostelementremainsthesame.

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TestYourKnowledge AC405

7. Cycles that areassigned to the same cycle run groups can run parallel to

one another.

Answer: False

Cycles that are assigned to different cycle run groups can run parallel to

one another.

8. Whatadvantagesdoesthedistributionhavecomparedtoperiodicreposting?

Answer: Incomparisontoperiodicrepostinginthetotalsrecord,distribution

representsacompletecreditrecord. Apartfromthat,youcanseeinthetotals

recordto which partner theclearing wasmade.

9. Apportionment

Answer: A, D

Theassessmentcanfurtherallocateprimaryandsecondarycostsbyusing

a secondary cost element of type 42. It can be reversed and repeated as

often as required.

The allocation structure canbe used to receivea more transparent image

of all costs to be assessed.

10. Youcanselectindividualbusinesstransactionsforlockingfromalistofthe

actual and plan business transactions.

Answer: True

Bothindividualtransactionsandcompleteperiodscanbelocked.

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