AC405_EN_Col92_FV_Part_A4 (第9页) | ERP软件技术分享

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Unit 7

Event-Based Postings

Unit Overview

In this chapter we enter postings from various original applications on the

overheadcost ordersandthenanalyzethem. Wealsoinvestigatetheeffectson

real and statistical orders.

In the commitments management area, theparticipants see which settings are

requiredtoentercommitmentsontheordersandtotracethecosteffects.

Unit Objectives

After completing thisunit, you will beableto:

• Makeevent-relatedpostingsfromoriginalexpensestooverheadcostorders

• Analyze the resultsof thepostingsin reports

• Maketherequiredsettingsforcommitmentmanagement

• Understandthecommitment valuesontheorder

• Explaintheeffectof thecommitmentcarryforward

Unit Contents

Lesson: Event-Based Postings Within and Outside Management

Accounting.......................................................................302

Exercise 20: Transaction-Based Postings ..............................307

Lesson: Commitment Management..........................................315

Exercise 21: Commitment Management................................319

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Unit7: Event-BasedPostings AC405

Lesson: Event-Based Postings Within and Outside

Management Accounting

Lesson Overview

Orders are updated by event-based postings from different SAP application

components. Hereyoulearnwhicheventscanbedebitedtooverheadcostorders.

Lesson Objectives

After completingthislesson, you will beable to:

• Makeevent-relatedpostingsfromoriginalexpensestooverheadcostorders

• Analyzetheresultsof thepostingsin reports

Business Example

Since you have management responsibility for this application, you need to

understand theflowof costsonto an order. Since the enterpriseuses all of the

SAPintegratedapplicationcomponents, youwillexaminehowbusinessevents

recordedinotherapplicationsaffectyouroverheadorders. Additionally,youplan

tousefunctionalitywithinManagementAccountingtoupdateinformationposted

incorrectly,torecordmeasuresorstatisticsforyourorders,andtorecordactivities

performedbycostcenterswhicharechargedtoorders.

Figure 94: Event-Based Postingsby Meansof Integration

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AC405 Lesson: Event-BasedPostingsWithinandOutsideManagementAccounting

Orders are updated by event-based postings from different SAP application

components, like in Cost Center Accounting.

InFinancial Accounting, you can assign postingsof primarycosts(suchasfor

external servicesanddeliveries) toanoverheadorder.

InMaterialsManagement,goodsreceiptsandgoodsissuesmayresultinprimary

cost postings to an overhead order.

Controlling

• Tomap commitmentsmanuallyin ManagementAccounting, you needto

enter funds commitments.

• Repostingfunctionsallowyoutopostprimarycoststoanorder. Youcanpost

secondarycostsfromacostcentertoanorderwithdirectactivityallocations.

• Youcanrecordstatisticalkeyfiguresforuseasthebasisforallocationsto

your orders and for analyzing your orders.

Whenyoupostactualcosts,thesystemautomaticallycreates:

• Totals records

• Line items

A totalsrecord summarizesall the costs posted to the order under a particular

cost element.

Topostactualcoststoanorder,theorderstatusmustallowthistypeofbusiness

transaction.

Figure 95: Postings to Real and Statistical Orders

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Unit7: Event-BasedPostings AC405

Whenyoupostactualcoststoarealorder,thecostsareinitiallycollectedinthe

order, and you then have the option of reposting or settling the costs to other

receiversasrequired. Iftheorderisassignedtoaprofitcenterinthemasterrecord,

theactualcostsarepostedstatisticallytotheprofitcenter.

Youcanalsospecifyacostcenterwhenyoupostactualcoststoarealorder. In

this case, the cost center receives astatistical posting of the actual costs. The

costsarestillmanagedatorderlevel,butthecostinformationisalsoavailablefor

analysis at cost center level.

Whenyouarepostingactualcoststoastatisticalorder,youmustenterarealcost

assignmentobject,suchasacostcenter,realorder,orprofitabilitysegment. You

canthenmanagethecostsatcontrolling-objectlevel,butyoucananalyzethem

in more detail at order level.

Tofacilitatedataentry,youcanassignarealcostcentertoastatisticalorderinthe

ordermasterrecord. Thefollowingtwooptionsareavailable:

• Thesystemalwaysusestheassignedcostcenter. Inthiscase,ifyouenter

adifferentcostcentermanually,thesystemreplacesitwiththecostcenter

assigned in the order master record.

• Thesystemusestheassignedcostcenteronlyifnoothercostcenterhasbeen

entered manually (deviating posting logic).

Figure 96: Postings in Management Accounting

You may also use event-based postings within Overhead Cost Controlling

(CO-OM)foroverheadorders. Thesefunctionsareperformedthesamewayas

thecorrespondingfunctionsinCostCenterAccounting.

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AC405 Lesson: Event-BasedPostingsWithinandOutsideManagementAccounting

Event-basedallocationsareentereddirectlyonscreenandresultintheimmediate

movementofactualcostsbetweenthesenderandreceiverobjects. Thefollowing

are event-basedallocations for overheadorders:

• Reposting costs and revenues

• Reposting line items

• Direct Activity Allocation

• Reposting direct activity allocations

Besidespostingprimaryandsecondarycosts,youcanpoststatisticalkeyfigures

to your orders. Statistical key figures are used as the basis for periodic cost

allocationsto theorders andfor order analysis.

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Unit7: Event-BasedPostings AC405

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AC405 Lesson: Event-BasedPostingsWithinandOutsideManagementAccounting

Exercise 20: Transaction-Based Postings

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Makeprimarycostpostingstorealandstatisticalorders

Business Example

YouknowthattheordersusedbytheIDESGroupdepartmentsareupdatedwhen

business transactions are carried out in Materials Management and Financial

Accounting,aswellasdirectlyinManagementAccounting.

As a part of your review of the flow of costs into and within Controlling, you

executestandardG/LaccountpostingsinFinancialAccountingtodebitthe"real"

marketingbrochureorderandthestatisticalautomobileorder. Thiswillclarify

the difference between them.

Task 1:

CreateG/Laccountpostingsforyourmarketingbrochureoverheadorderandfor

yourmotorpoolorderandcomparetheresultsintheinformationsystem.

1. ExecuteapostingofEUR5,000toyour“CellPhone##”orderforlayout

consulting services. Thecompany codeis 1000 and the cost element is

417000(purchasedservices). Theoffsettingaccountis113100(Deutsche

Bank).

Hint: In the G/L account master records, some of the expenses

areconfiguredtoindicatethattaxesmaybeassociatedwiththese

accounts,butarenotmandatory. Thewarningmessageistoensure

thatyoudonotforgettoenterataxcodewhenappropriate. Forthis

exercise,allexpenseswillbetreatedasnon-taxable. Therefore,you

can ignore the warning message.

2. Post EUR 300 for vehicle costs to your statistical automobile order

(AUTO##)andtheMotorPoolcostcenter1220. Theaccountis475000.

Theoffsettingaccount is113100(DeutscheBank).

3. Check the effect of the G/L account postings on your orders. For each

of your orders, call up the Orders: Actual/Plan/Variance report for

controllingarea1000inthecurrentperiodandplanversion0. Displaythe

costaccountingdocumentforeachofthenewpostings.

What is the difference between the posting to the "real" order and to the

statistical order?

Continued on next page

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Unit7: Event-BasedPostings AC405

______________________________________________________

Task 2: Optional

Repost spare parts costs from the IT Service cost center to your PC

repair/maintenance order.

1. Usetoday’sdateandthescreenvariantCostcenter/order/pers. no.

RepostEUR250ofsparepartscostsfromtheITServicescostcenter(4120)

toyourPCrepair/maintenanceorder. Thesparepartscostelementis404000.

Save the document.

Hint: Ifthe“SetControllingArea”dialogboxappears,enter1000

in the Controlling Area field.

2. CheckhowtherepostinghasaffectedyourPCrepair/maintenanceorder.

CalluptheOrders: Actual/Plan/Variancereportforcontrollingarea1000

in the current period.

Displaytheactuallineitemsforthesparepartscostelement(404000).

UsethelayoutSecondarycosts: Valuesettlement.

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AC405 Lesson: Event-BasedPostingsWithinandOutsideManagementAccounting

Solution 20: Transaction-Based Postings

Task 1:

CreateG/Laccountpostingsforyourmarketingbrochureoverheadorderandfor

yourmotorpoolorderandcomparetheresultsintheinformationsystem.

1. ExecuteapostingofEUR5,000toyour“CellPhone##”orderforlayout

consulting services. Thecompany codeis 1000 and the cost element is

417000(purchasedservices). Theoffsettingaccountis113100(Deutsche

Bank).

Hint: In the G/L account master records, some of the expenses

areconfiguredtoindicatethattaxesmaybeassociatedwiththese

accounts,butarenotmandatory. Thewarningmessageistoensure

thatyoudonotforgettoenterataxcodewhenappropriate. Forthis

exercise,allexpenseswillbetreatedasnon-taxable. Therefore,you

can ignore the warning message.

a) SAP EasyAccessmenu →Accounting →Financial Accounting→

GeneralLedger→Posting→EnterG/LAccountDocument

Ifapplicable,enter1000intheCompanyCodefield.

EnterthecurrentdateintheDocumentDatefield.

Ifapplicable, enterEURintheCurrencyfield.

Go to the table below:

Enter 417000 in the G/L acct field.

Choose Debit in the D/C field.

Enter5000intheAmount indoc.curr. field.

Enterthenumber of yourcellphonemarketingbrochureorder in

the Order field.

Enter 113100 in the G/L acct field.

Choose Credit in the D/C field.

Enter*in the Amount in doc.curr. field.

Choose Enter.

If a tax warning message appears, simply confirm it by pressing

ENTER.

Choose Post (Ctrl + S).

Continued on next page

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Unit7: Event-BasedPostings AC405

StayintheEnterG/LAccountDocumentscreenforthenextexercise.

2. Post EUR 300 for vehicle costs to your statistical automobile order

(AUTO##)andtheMotorPoolcostcenter1220. Theaccountis475000.

Theoffsettingaccountis113100(DeutscheBank).

a) EnterthecurrentdateintheDocumentDatefield.

Go to the table below:

Enter475000 in the G/L acct field.

Choose Debit in the D/C field.

Enter300intheAmount indoc.curr. field.

Enter1220 in the Cost center field.

EnterAUTO## in the Order field.

Enter113100 in the G/L acct field.

Choose Credit in the D/C field.

Enter*in the Amount in doc.curr. field.

Press Enter.

Ifataxwarningmessageappears,simplyconfirmitbypressingEnter.

Choose Save.

3. Check the effect of the G/L account postings on your orders. For each

of your orders, call up the Orders: Actual/Plan/Variance report for

controllingarea1000inthecurrentperiodandplanversion0. Displaythe

costaccountingdocumentforeachofthenewpostings.

What is the difference between the posting to the "real" order and to the

statistical order?

______________________________________________________

Continued on next page

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AC405 Lesson: Event-BasedPostingsWithinandOutsideManagementAccounting

______________________________________________________

a) SAPEasyAccessmenu→InternalOrders→InformationSystem→

ReportsforInternalOrders→Plan/ActualComparisons→Orders:

Actual/Plan/Variance

Enter1000in theControlling area field.

EnterthecurrentfiscalyearintheFiscalyearfield.

EnterthecurrentperiodintheFromperiodfield.

Enterthe currentperiodintheToperiodfield.

Enter 0 in the Plan version field.

Enteryourmarketingbrochureorderinthe“Orvalue(s)”field.

Choose Execute (F8).

Double-clicktheReportrowforthecostelement417000.

Double-clicktheOrders: ActualLineItemsreport.

Select the line item and choose:

Environment → Accounting Documents.

Click ontheControlling Document row.

RepeattheproceduretoanalyzeyourAuto##orderintheinformation

system.

Task 2: Optional

Repost spare parts costs from the IT Service cost center to your PC

repair/maintenance order.

1. Usetoday’sdateandthescreenvariantCostcenter/order/pers. no.

Continued on next page

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Unit7: Event-BasedPostings AC405

RepostEUR250ofsparepartscostsfromtheITServicescostcenter(4120)

toyourPCrepair/maintenanceorder. Thesparepartscostelementis404000.

Save the document.

Hint: Ifthe“SetControllingArea”dialogboxappears,enter1000

in the Controlling Area field.

a) SAP Easy Access menu → Internal Orders → Actual Postings →

Manual Reposting of Costs → Enter

EnterCostcenter/order/pers. no. intheScrnvar. field.

Enter4120 in the CCtr (old) field.

Enter your PC repair/maintenance order number in the Order

(new) field.

Enter404000 in the Cost Elem. field.

Enter 250 in the Amount field.

Choose Post.

2. CheckhowtherepostinghasaffectedyourPCrepair/maintenanceorder.

CalluptheOrders: Actual/Plan/Variancereportforcontrollingarea1000

in the current period.

Displaytheactuallineitemsforthesparepartscostelement(404000).

Continued on next page

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AC405 Lesson: Event-BasedPostingsWithinandOutsideManagementAccounting

UsethelayoutSecondarycosts: Valuesettlement.

a) SAPEasyAccessmenu→InternalOrders→InformationSystem→

ReportsforInternalOrders→Plan/ActualComparisons→Orders:

Actual/Plan/Variance

Enter1000in theControlling area field.

EnterthecurrentfiscalyearintheFiscalyearfield.

EnterthecurrentperiodintheFromperiodfield.

Enterthe currentperiodintheToperiodfield.

Enter 0 in the Plan version field.

Enter your PC repair/maintenance order number in the “Or

value(s)” field.

Choose Execute.

Double-clicktheReportrowforthecostelement404000.

Double-clicktheOrders: ActualLineItemsreport.

Choose: Settings→ Layout →Choose.

Double-clickSecondarycosts: Valuesettlement.

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Unit7: Event-BasedPostings AC405

Lesson Summary

You should now be able to:

• Makeevent-relatedpostingsfromoriginalexpensestooverheadcostorders

• Analyzetheresultsof thepostingsin reports

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AC405 Lesson: Commitment Management

Lesson: Commitment Management

Lesson Overview

Acommitmentidentifiescostswhichwillbeincurredinthefutureformaterials

andservicesrequestedor ordered. Youlearnwhatyou haveto consider onthe

systemsidewhenyouareusingthecommitmentmanagement.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Maketherequiredsettingsforcommitmentmanagement

• Understandthecommitment valuesontheorder

• Explaintheeffectof thecommitmentcarryforward

Business Example

Youwanttobeabletoseethecostsontheorderasearlyaspossible-atthetime

ofthepurchaseorder. Thisiswhyyouwanttousethecommitmentmanagement.

Figure 97: Commitments

Acommitmentidentifiescostswhichwillbeincurredinthefutureformaterials

andservicesrequestedorordered. Byrecordingcommitmentsaswellasactual

costs,youcancomparethefundsyouhaveallocatedtoyourplannedorbudgeted

costs to determine funds availability.

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Unit7: Event-BasedPostings AC405

Youmustactivatecommitmentmanagementbothinthecontrollingareaandinthe

ordertypetocreatecommitmentinformationonanorder. Theorderstatusmust

also allow the relevant business transaction.

You record commitments on your overhead orders using certain MM and

Management Accounting transactions:

• Acommitmentisrecordedautomaticallywhenyouassignanoverheadorder

toapurchaserequisitionorpurchaseorderlineitem.

• Youcangenerateacommitmentmanuallybyenteringafundscommitment

inManagementAccounting. Afundscommitmentinthesystemrepresents

coststhatarependingbutthathaveeithernotyetbeenenteredinPurchasing

orthathavenotbeenenteredyetbecausethecomponentMMisnotinuse.

The information system uses different value types to identify commitments

according to their origin (purchase requisition, purchase order, or funds

commitment).

Figure 98: Commitment Carryforward

Youcancarryforwardopencommitmentvaluesintothefirstperiodofthenext

fiscalyear aspart of theyear-end closingprocess.

Example: Youmighthaveapurchaseorderitemthatisnotduetobedelivereduntil

December28,2002,buttheoverheadorderstillliststhisitemasacommitmentfor

thefiscalperiod12/2002. Iftheitemisnotshippedbytheendofthefiscalyear

2002andthepurchaseorderremainsopen,youcancarrythecommitmentforward.

Thecommitmentisthenpostedintothefirstperiodofthefiscalyear2003.

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AC405 Lesson: Commitment Management

For performance reasons, the documents processed by the commitment

carryforwardarenotblockedforeditingduringprocessing. Forthisreason,you

cannotprocesspurchaseordersfrompreviousfiscalyearswhilethisprogramis

running. Thismay leadto updateterminations.

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Unit7: Event-BasedPostings AC405

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AC405 Lesson: Commitment Management

Exercise 21: Commitment Management

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create a purchase order

• Post a goods receipt

• Recognizethedifferentoptionsfortransaction-basedpostinginManagement

Accounting

• Describethetransactionsthatdebitoverheadcostorders

• Repost order costs

Business Example

Youwillpostapurchaseorder andgoodsreceiptinMaterialsManagementfor

your marketing brochure order, thereby enabling you to gain an insight into

commitment management.

Checktheoptionsavailableforpostingdebitstoorders.

YouwillchecktherepostingfunctionbypostingcostsfromtheITServicescost

center to the PC repair/maintenance order.

Task 1:

Createacommitmentforyourmarketingbrochureorderbygeneratingapurchase

order.

1. CreateapurchaseorderforMarketingBrochurePrintingServices. These

services will be charged to an order (account assignment category F).

Printing will be done by vendor 1000. The purchasing organization is

1000,thepurchasinggroup000,andtheplant1000. Youneedtoorder50

hoursofprinting, atacostofEUR50perhour. Thematerialgroupis

00706(miscellaneousservices)andthedeliverydateistoday’sdate. Debit

yourmarketingbrochureorderusingcostelement417000.

Saveyourpurchaseorderandrecordthedocumentnumber.

______________________________________________________

Continued on next page

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Unit7: Event-BasedPostings AC405

2. Checkthecommitmentthathasbeenrecordedforyourmarketingbrochure

order. Call up the Orders: Actual/Plan/Commitments report for

controlling area 1000 in thecurrent period. Execute the report for your

marketing brochure order.

Hint: Notethatthereportconsistsofmultiplepages. Scrollupand

down to view the entire report.

Task 2:

Reviewtheeffectofagoodsreceipttransactiononyourpurchaseorder.

1. Postagoodsreceiptforthepurchaseordergeneratedinthepreviousexercise.

Saveyourgoodsreceiptandmakeanoteofthedocumentnumber.

______________________________________________________

2. Reviewtheeffect of thegoodsreceipt onyour marketing brochureorder.

Call up the Orders: Actual/Plan/Commitments report for controlling

area Europe (1000) in the current period, the current fiscal year, and the

plan version 0.

3. Display theoriginal logistics document for the actual postingfrom cost

element417000. Whichdocumentisdisplayed? Howcanyoudisplayother

documents associated with this posting?

______________________________________________________

Task 3: Optional

Definewhichbusinesseventscandebitoverheadcostorders.

1. Listthebusinesstransactions,includingthesourceapplications,whichmay

result ina commitmentto an overheadorder.

______________________________________________________

2. Listthebusinesstransactions,includingthesourceapplications,whichmay

resultinanactualpostingtoanoverheadcostorder.

______________________________________________________

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AC405 Lesson: Commitment Management

Solution 21: Commitment Management

Task 1:

Createacommitmentforyourmarketingbrochureorderbygeneratingapurchase

order.

1. CreateapurchaseorderforMarketingBrochurePrintingServices. These

services will be charged to an order (account assignment category F).

Printing will be done by vendor 1000. The purchasing organization is

1000,thepurchasinggroup000,andtheplant1000. Youneedtoorder50

hoursofprinting, atacostofEUR50perhour. Thematerialgroupis

00706(miscellaneousservices)andthedeliverydateistoday’sdate. Debit

yourmarketingbrochureorderusingcostelement417000.

Saveyourpurchaseorderandrecordthedocumentnumber.

Continued on next page

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Unit7: Event-BasedPostings AC405

______________________________________________________

a) SAP Easy Access menu → Logistics → Materials Management →

Purchasing→PurchaseOrder→Create→Vendor/SupplyingPlant

Known.

Closethetransactiondocumentation(intheleft-handwindow).

Enter 1000 in the Vendor field.

Choose Enter.

Enter1000 in the Purch. Org. field.

Enter000 in the Purch. Group field.

Ifnecessary, callupthe“ItemOverview”screen.

EnterF in the AcctAss. Cat. field.

EnterPrintingservicesintheShortText field.

Enter50 in the PO Quantity field.

Enter H in the OUn field.

EnterthecurrentdateintheDeliv. Datefield.

Enter 50 in the Net Price field.

Ifapplicable, enterEURintheCurrencyfield.

Enter00706 in the Matl Group field.

Enter 1000 in the Plnt field.

ChooseEnter. (Thisopensthe“ItemDetails”area).

Enter417000 in the G/LAccount field.

EntertheordernumberforyourmarketingbrochureintheOrder

field.

ENTER.

Choose Save.

Makeanoteofthepurchaseordernumber !!

Continued on next page

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AC405 Lesson: Commitment Management

2. Checkthecommitmentthathasbeenrecordedforyourmarketingbrochure

order. Call up the Orders: Actual/Plan/Commitments report for

controlling area 1000 in the current period. Executethe report for your

marketing brochure order.

Hint: Notethatthereportconsistsofmultiplepages. Scrollupand

down to view the entire report.

a) SAPEasyAccessmenu→InternalOrders→InformationSystem→

ReportsforInternalOrders→Plan/ActualComparisons→Orders:

Actual/Plan/Commitments

Enter1000in theControlling area field.

EnterthecurrentfiscalyearintheFiscalyearfield.

EnterthecurrentperiodintheFromperiodfield.

Enterthe currentperiodintheToperiodfield.

Enter 0 in the Plan version field.

Enter your marketing brochure order number in the first “Or

value(s)” field.

Choose Execute.

Task 2:

Reviewtheeffectofagoodsreceipttransactiononyourpurchaseorder.

1. Postagoodsreceiptforthepurchaseordergeneratedinthepreviousexercise.

Saveyourgoodsreceiptandmakeanoteofthedocumentnumber.

______________________________________________________

a) SAP Easy Access menu → Logistics → Materials Management →

InventoryManagement→GoodsMovement→GoodsReceipt→For

Purchase Order→ PONumberKnown.

Enter the purchase order document number from the previous

exercise.

ClicktheExecuteiconnexttothepurchaseordernumberfield.

Flag the item OK (bottom left).

Check the settings.

ENTER.

Choose Post.

Continued on next page

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Unit7: Event-BasedPostings AC405

2. Reviewtheeffect of thegoodsreceipt onyour marketing brochureorder.

Call up the Orders: Actual/Plan/Commitments report for controlling

area Europe (1000) in the current period, the current fiscal year, and the

plan version 0.

a) SAPEasyAccessmenu→InternalOrders→InformationSystem→

ReportsforInternalOrders→Plan/ActualComparisons→Orders:

Actual/Plan/Commitments

Enter1000in theControllingareafield.

EnterthecurrentfiscalyearintheFiscalyearfield.

EnterthecurrentperiodintheFromperiodfield.

EnterthecurrentperiodintheToperiodfield.

Enter 0 in the Plan version field.

Enter your marketing brochure order number in the first “Or

value(s)” field.

Choose Execute.

3. Display theoriginal logistics document for the actual postingfrom cost

element417000. Whichdocumentisdisplayed? Howcanyoudisplayother

documents associated with this posting?

______________________________________________________

a) Double-click theselected report row.

ChoosetheOrders: ActualLineItemsreport.

Double-clickthelineitemsfromLogistics(2,500).

Thesystemdisplaysthematerialdocument(goodsreceipt)document

. YoucanalsoviewotherdocumentsbychoosingtheFIDocuments

icon(choosetheDocument Infotabpage).

Task 3: Optional

Definewhichbusinesseventscandebitoverheadcostorders.

1. Listthebusinesstransactions,includingthesourceapplications,whichmay

result ina commitmentto an overheadorder.

______________________________________________________

Continued on next page

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AC405 Lesson: Commitment Management

______________________________________________________

a) PurchaseRequisitionandPurchaseOrders(MM)

Funds Reservation (CO)

2. Listthebusinesstransactions,includingthesourceapplications,whichmay

resultinanactualposting toanoverheadcostorder.

______________________________________________________

a) Invoices and G/L Account Postings(FI)

Goods Movements (MM)

Internal Activitiesand Repostings(CO)

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Unit7: Event-BasedPostings AC405

Lesson Summary

You should now be able to:

• Maketherequiredsettingsforcommitmentmanagement

• Understandthecommitmentvaluesontheorder

• Explaintheeffect of thecommitmentcarryforward

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AC405 Unit Summary

Unit Summary

You should now be able to:

• Makeevent-relatedpostingsfromoriginalexpensestooverheadcostorders

• Analyze the resultsof thepostingsin reports

• Maketherequiredsettingsforcommitmentmanagement

• Understandthecommitment valuesontheorder

• Explaintheeffectof thecommitmentcarryforward

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UnitSummary AC405

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Unit 8

Period-End Closing of the Internal

Orders

Unit Overview

Herewedescribetheperiodicpostingsthatcanbedebitedtotheoverheadcost

order during the period-end closing. These include overhead expenses, for

example. We then investigate the options for debiting the order periodically.

The participants are introduced to the different settlement forms, and how to

distinguish them.

Youareshownhowtomaintainsettlementrulesandhowtotracethevalueflows

of the settlement.

Unit Objectives

After completing thisunit, you will beableto:

• Describetransactionsintheperiod-endclosingthatcanleadtodebitpostings

on the orders

• Define and use the overhead costing sheet

• Post overheads to internal orders and understand the results in the

information system

• Credit orders using periodic reposting

• Distinguishbetweenandusethevarioussettlementoptions

• Enter settlement rules

• Defineandusetheallocation,sourceandPAtransferstructures

• Understandtheresultsofthesettlementusingspecialreports

• Createsimplesettlement rulesautomatically

• Use hierarchical settlement

• Settleorders inanalternativepostingperiod

Unit Contents

Lesson: Periodic Debit Postings..............................................331

Exercise 22: Period-end Closing / Periodic Postings..................335

Lesson: Periodic Credit Postings.............................................345

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Unit8: Period-EndClosingoftheInternalOrders AC405

Exercise 23: Period-End Closing/Settlement...........................355

Lesson: Settlement: Special Features.......................................365

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AC405 Lesson: Periodic Debit Postings

Lesson: Periodic Debit Postings

Lesson Overview

Youlearnwhichtransactionsintheperiod-endclosingmakedebitsoninternal

ordersandareintroducedtotheoverheadcostingsheet.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Describetransactionsintheperiod-endclosingthatcanleadtodebitpostings

on the orders

• Define and use the overhead costing sheet

• Post overheads to internal orders and understand the results in the

information system

Business Example

Youroverheadordersmustbeincludedinperiod-endclosing. Thisalsoleadsto

debits,forexampleresultingfromCostCenterAccountingoroverheadcosts. You

mustdecidewhethersurchargesshouldbeappliedwhenoverheadcostsarepassed

on and, if so, how they should be calculated.

Figure 99: Overhead Costs (1)

Overhead costing is the means by which you allocate overhead costs to the

appropriateobjectsbyapplyingapercentageorquantity-basedfixedamountto

aspecifiedcostbase. Thebasisforoverheadapplicationarethoseprimarycost

elementswhichwereposteddirectlytotheorder. Inthemanufacturingindustry,

forexample, theseareusuallythelaborandmaterialcosts.

You can apply overhead to both planned and actual costs or on the basis of

commitment data.

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Fortestingandforecastingpurposesyoucanalsosimulatethecalculation. Inthis

case, thedata isnot updated in the database. The results of thecalculation are

displayedasstatisticsandanyerrorsarerecordedinanerrorlog. Youcanprint

out both the statistics and the error log.

Therulesforapplyingoverheadaregatheredintheoverheadcostingsheet.

Figure 100: Overhead Costs (2)

Theoverheadcostingsheetcombinesthreecentralelementswhichdeterminehow

overhead is calculated.

Thecalculationbasespecifiesthecostelementbasetowhichoverheadisapplied,

suchasthematerialscostelements. Youcanfurtherrestrictthebasebyidentifying

theoriginofthecostelements. Theoriginfieldsubdividesthecostelementby

material.

Theoverheadamountallowsyoutodefinetheamountofoverheadtobeapplied

as follows:

In the percentage overhead approach, you identify base cost elements. A

percentageisappliedtothecostspostedtothesecost elements. Thecalculated

cost is added as overhead.

Inthequantity-basedoverheadapproach,youspecifytheamountofoverhead

costtobeappliedperquantityunitpostedtothecalculationbasecostelements. In

thiscase,unitsofmeasuremustberecordedinManagementAccounting.

Thedependencyallowsyoutodifferentiateoverheadratesoramountsbyplant,

companycode,profitcenter,responsiblecostcenter,ordertype,orothercriteria.

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AC405 Lesson: Periodic Debit Postings

The overhead typedetermineswhether the overhead calculation isfor actual,

plan, or commitment data

The credit key defines which object (cost center or internal order) is credited

tooffsetthedebittoyouroverheadorder. Youalsospecifywhichcostelement

should be used to post the overheads.

Figure 101: Other Periodic Postings

Overheadorderscanbereceiversofcostcenteractivityallocations. Inanactivity

allocation,theactivityquantityisenteredinthetransactionandevaluatedusing

the plan price or a manual actual price. Revaluation allows you to revaluate

activity allocations based on an automatically generated calculation of actual

price. Unlikecostcenteraccounting,thisrunsinaseparatetransaction.

Using Activity Based Costing (CO-OM-ABC), you can allocate costs from

businessprocessesto overhead orders. The allocation isdefined by a process

template developed inActivityBased Costing.

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Figure 102: Debit Using Periodic Cost Allocation

Primarypostings(suchastelephonecosts)arecollectedonaclearingcostcenter

oranordertominimizethenumberofpostingsinFinancialAccounting. These

costsareallocatedtotheappropriateobjectsinManagementAccounting(suchas

anoverheadcostorder),atperiod-endclosingaccordingtoauser-definedkey.

Lineitemsarerecordedforboththesenderandreceiversidesinordertodocument

the allocations exactly.

Periodicallocationscanbereversedandrepeatedasoftenasdesired.

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AC405 Lesson: Periodic Debit Postings

Exercise 22: Period-end Closing / Periodic

Postings

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Configureanoverheadcostingsheetandassignittoanorder

• Calculate the overhead surcharge

Business Example

Overheadforstoragecostsistobedebitedfromthemarketingbrochureorder.

Toaccomplishthis,theoverheadstructuremustbeconfiguredandassignedtothe

order. Thisthenenablesyoutodetermineanoverheadrateforyourorder.

Task 1:

Createanoverheadstructurethatdeterminestheoverheadforstoragecostsat10%

ofthematerialcostsandassignittoyourmarketingbrochureorder.

1. CreateabaseX##fortheoverheadcalculation. NamethebaseGrp##OH

Base. Definethebaseforcontrollingarea1000. Includethecostelement

range400000through406000inthebase. Saveyourbase.

2. Create an actual percentage surcharge Y## for the overhead calculation.

NamethesurchargeGrp##OHRateandusedependencyD000. Therate

of10%shouldbevalidforactualoverheadcalculationsincontrollingarea

1000forthecurrentfiscalyear. Saveyouroverheadrate.

3. CreateacreditkeyZ##fortheoverheadcalculation. Namethecreditkey

Grp##OHCredit. Definethecreditkeyforcontrollingarea1000. The

data is valid through the end of the current fiscal year and 100% of the

overheadisfixedcost. Thecost element usedfor theoverheadpostingis

655110(OverheadSurcharge–OtherMaterials)andthecreditobjectisthe

warehouse cost center 4130.

Save your entries!

4. Create acosting sheet XYZ## to definethe overhead calculation. Name

thecostingsheetOHCostingSheet##. ThebaseX##thatyoucreatedin

exercise1shouldbeassignedinthefirstrow(row10). Theoverheadrate

Y##thatyoucreatedinexercise2andthecreditkeyZ##thatyoucreated

inexercise3shouldbeassignedinthesecondrow(row20). Rememberto

reference your second row to your first row and to carry out a check for

errors. Save your costing sheet.

Continued on next page

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Unit8: Period-EndClosingoftheInternalOrders AC405

5. AssigntheoverheadcostingsheetXYZ##toyourmarketingbrochureorder

(intheperiod-endclosingviewinthemasterrecord).

Task 2:

Calculatetheactualoverheadforyourmarketingbrochureorderandreviewthe

posting.

1. Review the costs in the marketing brochure order before calculating

the overhead. Call up the Orders: Actual/Plan/Variance report for your

marketingbrochureorderincontrollingarea1000inthecurrentperiod.

What are the total costs on your order?

______________________________________________________________

2. Calculate the actual overhead for your order for the current period and

current fiscal year. Runit inTest and selectDialogdisplay. What isthe

amountofoverheadthatwillbeappliedtoyourorder?

______________________________________________________________

3. Calculatetheactualoverheadinarealproductionrun.

4. Oncetheoverheadhasbeenposted, reviewthecostsfor yourmarketing

brochureorder. CalluptheOrders: Actual/Plan/Variancereportforyour

marketing brochure order for the current period. What arethetotal costs

on your order?

______________________________________________________________

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AC405 Lesson: Periodic Debit Postings

Solution 22: Period-end Closing / Periodic

Postings

Task 1:

Createanoverheadstructurethatdeterminestheoverheadforstoragecostsat10%

ofthematerialcostsandassignittoyourmarketingbrochureorder.

1. CreateabaseX##fortheoverheadcalculation. NamethebaseGrp##OH

Base. Definethebaseforcontrollingarea1000. Includethecostelement

range400000through406000inthebase. Saveyourbase.

a) SAP Reference IMG → Controlling → Internal Orders → Actual

Postings→OverheadRates→CostingSheet: Components→Define

CalculationBasesReferringtoCostElementandOrigin.

Choose Edit → New Entries.

Enter X## in the Base column.

EnterGrp ##OHBaseintheName column.

Choose Enter.

Select the line X##.

Double-click Details.

IntheSetControllingAreadialogbox,enter1000intheControlling

Area field and press Enter.

Choose Edit → New Entries.

Enter400000in the From CElemcolumn.

Enter419999 in theTo CElem column.

Choose Save.

Go back to the SAP Reference IMG screen. Remain there for the

next exercise.

Continued on next page

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Unit8: Period-EndClosingoftheInternalOrders AC405

2. Create an actual percentage surcharge Y## for the overhead calculation.

NamethesurchargeGrp##OHRateandusedependencyD000. Therate

of10%shouldbevalidforactualoverheadcalculationsincontrollingarea

1000forthecurrentfiscalyear. Saveyouroverheadrate.

a) SAP Reference IMG → Controlling → Internal Orders → Actual

Postings→OverheadRates→CostingSheet: Components→Define

Percentage Overhead Rates.

ChooseDefinePercentageOverheadRates.

Choose Edit → New Entries.

EnterY## in the O/H Rate column.

EnterGrp##OHRateintheNamecolumn.

Choose Dependency D000.

Choose Enter.

Select the Y## row.

Double-click on Details.

Choose Edit → New Entries.

EnterthestartofthecurrentfiscalyearintheValidfromfield.

EntertheendofthecurrentfiscalyearintheTofield.

Enter 1000 in the CO Area field.

Enter 1 in the Ovrhd type field.

Enter 10 in the Percentage field.

Choose Save.

Go back to the SAP Reference IMG screen. Remain there for the

next exercise.

3. CreateacreditkeyZ##fortheoverheadcalculation. Namethecreditkey

Grp##OHCredit. Definethecreditkeyforcontrollingarea1000. The

data is valid through the end of the current fiscal year and 100% of the

overheadisfixedcost. The costelementusedfortheoverheadpostingis

655110(OverheadSurcharge–OtherMaterials)andthecreditobjectisthe

warehouse cost center 4130.

Continued on next page

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AC405 Lesson: Periodic Debit Postings

Save your entries!

a) SAP Reference IMG → Controlling → Internal Orders → Actual

Postings→OverheadRates→CostingSheet: Components→Define

Credits.

Choose Define Credits.

Choose Edit → New Entries.

Enter Z## in the Credit column.

EnterGrp##OHCreditintheNamecolumn.

Choose Enter.

Select the line Z##.

Double-click Details.

IntheSetControllingAreadialogbox,enter1000intheControlling

Area field and select Enter.

Choose Edit → New Entries.

EntertheendofthecurrentfiscalyearintheValidtocolumn.

Enter655110 in the Cost Elem. column.

Enter 100 in the Fxd% column.

Enter4130 in the Cost Center column.

Choose Save.

Go back to the SAP Reference IMG screen. Remain there for the

next exercise.

4. Create acosting sheet XYZ## to definethe overhead calculation. Name

thecostingsheetOHCostingSheet##. ThebaseX##thatyoucreatedin

exercise1shouldbeassignedinthefirstrow(row10). Theoverheadrate

Y##thatyoucreatedinexercise2andthecreditkeyZ##thatyoucreated

Continued on next page

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Unit8: Period-EndClosingoftheInternalOrders AC405

inexercise3shouldbeassignedinthesecondrow(row20). Rememberto

reference your second row to your first row and to carry out a check for

errors. Save your costing sheet.

a) SAP Reference IMG → Controlling → Internal Orders → Actual

Postings→OverheadRates→MaintainCalculationProcedures

ChooseMaintain CalculationProcedures.

Choose Edit → New Entries.

EnterXYZ##intheCosting Sheet column.

EnterOH##CostingSheetintheDescriptioncolumn.

Choose Enter.

Select the line XYZ##.

Double-click on Costing sheet rows.

Choose Edit → New Entries.

In the first row, enter:

- 10 in the "Rows" column.

- X## in the "Base" column.

In the second row, enter:

- 20 in the "Rows" column.

- Enter Y## in theOverhead column.

- Enter 10 in the From column.

- Enter 10 in the To Row column.

- Enter Z## in the "Credit" column.

Choose Save.

Go back. (F3)

Choose Check (pushbutton).

Aslongasnoerrorsarefound, gobacktotheSAPReferenceIMG

screen.

Continued on next page

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AC405 Lesson: Periodic Debit Postings

5. AssigntheoverheadcostingsheetXYZ##toyourmarketingbrochureorder

(intheperiod-endclosingviewinthemasterrecord).

a) SAPEasyAccessMenu→InternalOrders→MasterData→Special

Functions → Order → Change

EnteryourmarketingbrochureorderintheOrderfield.

Choose Enter.

Select the Prd-end closing tab.

EnterXYZ## inthe"CostingSheet"field.

Choose Save.

Task 2:

Calculatetheactualoverheadforyourmarketingbrochureorderandreviewthe

posting.

1. Review the costs in the marketing brochure order before calculating

the overhead. Call up the Orders: Actual/Plan/Variance report for your

marketingbrochureorderincontrollingarea1000inthecurrentperiod.

What are the total costs on your order?

______________________________________________________________

a) SAPEasyAccessmenu→InternalOrders→InformationSystem→

ReportsforInternalOrders→Plan/ActualComparisons→Orders:

Actual/Plan/Variance

Enter1000in theControlling area field.

EnterthecurrentfiscalyearintheFiscalyearfield.

EnterthecurrentperiodintheFromperiodfield.

Enterthe currentperiodintheToperiodfield.

Enter 0 in the Plan version field.

Enter the number of your marketing brochure order in thefirst “Or

value(s)” field.

Choose Execute.

EUR 7,500, cost element 417000

2. Calculate the actual overhead for your order for the current period and

current fiscal year. Runit in Test and selectDialogdisplay. What is the

amountofoverheadthatwillbeappliedtoyourorder?

Continued on next page

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Unit8: Period-EndClosingoftheInternalOrders AC405

______________________________________________________________

a) SAPEasyAccessMenu→InternalOrders→Period-EndClosing→

SingleFunctions→OverheadRates→Actuals: IndividualProcessing

EnterthenumberofyourmarketingbrochureorderintheOrderfield.

EnterthecurrentperiodinthePeriod field.

EnterthecurrentfiscalyearintheFiscalYearfield.

Check the Test Run box.

Choose Dialog display.

Choose Execute.

Check your results.

ChooseBackto go totheBasiclistscreen.

ChooseBack togobacktotheinitialscreen.

ChooseContinuetocleartheinformationmessage.

RemainintheActualOverheadCalculation: Orderscreenforthe

next exercise.

EUR 750 (10% actual overhead rate)

3. Calculatetheactualoverheadinarealproductionrun.

a) Deactivate the Test run box.

Choose Execute.

4. Oncetheoverheadhasbeenposted, reviewthecostsfor yourmarketing

brochureorder. CalluptheOrders: Actual/Plan/Variancereportforyour

marketing brochure order for the current period. What arethetotal costs

on your order?

Continued on next page

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