AC410_EN_Col52_FV_Inst_A4 (第2页) | ERP软件技术分享

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AC410 Lesson: Cost Centers

the internal areas of responsibility and the controlling and decision-making

structureswithin your organization. Theseareusuallythesameas the internal

functionalareasdepictedinyourcompany'sorganizationchart.

Figure 11: Cost Centers and the Standard Hierarchy

Thecostcenteristhelocationwherethecostsareincurred. Costcenterscanbe

setupbasedonfunctionalrequirements,allocationcriteria,activitiesorservices

provided,geographiclocationand/orareasofresponsibility.

ForthepurposesofOverheadCostControlling,costcentersaregroupedtogether

intounitsofdecision-making,control,andresponsibility. Tomapthisstructure,

you createthecost center standard hierarchy.

Each level or node of the standard hierarchy is a cost center group. As of

Release4.6,youcanassigncostcentersandnodestoonehierarchylevel.

Youcancreateorchangecostcenters either usingtherelevantmenuentryor

directlyinthestandardhierarchymaintenancefunction.

Costcentersthatarecreatedorchangedfromwithinthestandardhierarchyhave

thestatusInactive,thatis, Theyarenothandledasaccountassignmentobjects

inManagementAccounting. Theassignmentscanonlybecheckedandthecost

center released oncethe cost center is active.

Ifyouwanttoassignacostcentertoanotherhierarchicallevel,youcandothisin

thestandardhierarchymaintenancebyasimplereassignmentofthecostcenter.

Inotherwords,youdonotneedtomakechangestoyourcostcentermasterdata.

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Unit2: Masterdata AC410

You can change the assignmentsof theorganizational units, companycode,

business area, or profit center during the course of a fiscal year only if the

following conditions hold:

• Thecurrencyofthenewcompanycodeisthesameasthecurrencyoftheold

company code.

• Youhaveonlypostedplanningdatainthefiscalyear.

• Thecostcenterisnotassignedtoafixedasset,workcenter,orHRmaster

record.

Demonstration: Creating Cost Centers

Purpose

Theparticipantshouldseehowthecostcentersarecreatedandwhatinformation

hastobeentered. Therelationshipwiththestandardhierarchyshouldbemade

apparent.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 16

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AC410 Lesson: Cost Centers

Cost center categories

Figure 12: Cost center categories

Thecostcentercategoryisanindicatorinthecostcentermasterdata,which

specifies the category for the cost center. Examples include administration,

production,orsales&distribution. Youcanuseyourowncostcentercategories,

or use those supplied by SAP.

Costcentercategoriesenableyoutoassignthesamecharacteristicstosimilarcost

centers. Forexample,youcanallowparticularactivitytypesonlyforparticular

costcenters. Thisisusefultopreventproductionactivitesfrombeingpostedto

administrativecostcentersbymistake. Youcanalsousethecostcentercategory

forcostcalculation,whereitcontrolswhatpercentageoftheoverheadsapplyto

that cost center category.

InCustomizing,youcandefinelockindicatorsforeachcostcentercategory,or

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

assignacostcenter toaparticularcategory(youdothiswhencreatingthecost

center),thecorrespondinglockindicatorsandallowedvaluesforthiscategoryare

proposed as default valuesfor thiscost center.

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Unit2: Masterdata AC410

Figure 13: Exercises: Setting up an example company

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AC410 Lesson: Cost Centers

Exercise 2: Cost Centers

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Display the standard hierarchy.

• Createcostcentersfortheconsultingdepartment.

Business Example

Theorganizationalstructureofyourconsultingdepartmentisalreadymappedin

thestandardhierarchyofthecontrollingarea. Younowneedtoassignthesixcost

centersthatyouhavereservedfortheconsultingdepartmenttothecorresponding

hierarchy nodes.

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Unit2: Masterdata AC410

Task 1:

Figure14: Standardhierarchyofthe consultingdepartment

1. Displaythestandardhierarchyofyourcompanyandcheckthatthenodes

correspond to those in the above graphic.

Task 2:

Createcostcentersfortheconsultingdepartment. Thecostcentersshouldbevalid

fromthefirstdayofthecurrentfiscalyearuntilthedefaultvalidtodate. Assign

allthecostcenterstotheGermansubsidiary(Companycode1000).

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

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

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

following information:

Continued on next page

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AC410 Lesson: Cost Centers

Figure 15: Dataforcreatingthecostcentermasterdata

2. Becauseyouhavecreatedyourcostcenterswithinthestandardhierarchy,

they have the status“Inactive”, that is, they are not yet recognized as an

account assignment object and can be deleted from the system without

problems. Activate your cost centers.

3. In order to keep data input to a minimum, create the“Motor Pool” cost

centerbysimplycopyingthecostcenter“ITServices”andusethe“FI/CO

Consulting”costcentertocreatethe“LOConsulting”cost center. Even

thoughyoucandothisdirectlyinthestandardhierarchy,tryusingthemenu

entries in the application menu.

Remembertochangethenameofthecostcenterandthepersonresponsible

each time.

Figure 16: Dataforcreatingthecostcentermasterdata

Continued on next page

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Unit2: Masterdata AC410

4. Displayoneofthecostcenters. Whichcurrencydoesthecostcenteruse?

Wheredoesthisentryincostcentermasterdataoriginatefrom?

5. Displaythecontrolindicatorforthecostcenteryouhavecalledup. Where

doesthisinformationcomefrom? Canthisinformationbechangedinthe

master data?

6. Becauseallyourcostcentersarelocatedincontrollingarea1000anduse

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

overview screen in the standard hierarchy.

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AC410 Lesson: Cost Centers

Solution 2: Cost Centers

Task 1:

Figure 17: Standard hierarchyoftheconsultingdepartment

1. Displaythestandardhierarchyofyourcompanyandcheckthatthenodes

correspond to those in the above graphic.

Answer: CCA:MasterData→StandardHierarchy→Display

The organizational structure of the consulting department appears under

nodeH-AC410. ExpandtheindividualnodesunderyourgroupB##.

Task 2:

Createcostcentersfortheconsultingdepartment. Thecostcentersshouldbevalid

fromthefirstdayofthecurrentfiscalyearuntilthedefaultvalidtodate. Assign

allthecostcenterstotheGermansubsidiary(Companycode1000).

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

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

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

following information:

Continued on next page

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Unit2: Masterdata AC410

Figure18: Dataforcreating thecost centermasterdata

a) CCA:MasterData→StandardHierarchy→Change

b) PlaceyourcursoronthehierarchyareaB10##towhichthecostcenter

istobeassignedandchooseEdit→Createcostcenters

FieldNameorDataClass Values

Cost Center 101##

Valid from 01/01currentfiscalyear

To 12/31/9999

Name Telephone

Owner Smith

Cost center category 9

Choose"Organization"toenterthedataontheorganizationalunits.

FieldNameorDataClass Values

Company Code 1000

Business area IS##

Profit center 1402

Save your data.

Repeattheproceduretocreatetherestofthecostcenters.

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

hierarchy.

Continued on next page

FieldNameorDataClass	Values
Cost Center	101##
Valid from	01/01currentfiscalyear
To	12/31/9999
Name	Telephone
Owner	Smith
Cost center category	9

FieldNameorDataClass	Values
Company Code	1000
Business area	IS##
Profit center	1402

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AC410 Lesson: Cost Centers

2. Becauseyouhavecreatedyourcostcenterswithinthestandardhierarchy,

they have the status“Inactive”, that is, they are not yet recognized as an

account assignment object and can be deleted from the system without

problems. Activate your cost centers.

a) CCA:MasterData→Changestandardhierarchy→Activate

b) Highlightallnewlycreatedcostcentersandactivatetheseonlineusing

the activate icon.

3. In order to keep data input to a minimum, create the“Motor Pool” cost

centerbysimplycopyingthecostcenter“ITServices”andusethe“FI/CO

Consulting”costcentertocreatethe“LOConsulting”cost center. Even

thoughyoucandothisdirectlyinthestandardhierarchy,tryusingthemenu

entries in the application menu.

Remembertochangethenameofthecostcenterandthepersonresponsible

each time.

Continued on next page

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Unit2: Masterdata AC410

Figure19: Dataforcreating thecost centermasterdata

a) CCA:MasterData→CostCenter→IndividualProcessing→Create

FieldNameorDataClass Values

Cost Center 203##

Valid from 01/01currentfiscalyear

To 12/31/9999

Template 202##

Controlling area 1000

Onthebasicdatascreen,changethenameofthecostcenterandthatof

the manager (person responsible)

FieldNameorDataClass Values

Name Motor pool

Responsible person Rose

Save your data!

Proceedasforcostcenter302##. Usecostcenter301##asatemplate.

4. Displayoneofthecostcenters. Whichcurrencydoesthecostcenteruse?

Wheredoesthisentryincostcentermasterdataoriginatefrom?

Answer: CCA:MasterData→CostCenter→IndividualProcessing→

Display

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

fromthecompanycode. Thelocalcurrencyincompanycode1000isEUR.

5. Displaythecontrolindicatorforthecostcenteryouhavecalledup. Where

doesthisinformationcomefrom? Canthisinformationbechangedinthe

master data?

Answer: ClicktheControltabpage. Controlindicatorsaredefaultvalues

thataretaken from thecostcenter categoryandwhichcanbechanged in

the master data.

Continued on next page

FieldNameorDataClass	Values
Cost Center	203##
Valid from	01/01currentfiscalyear
To	12/31/9999
Template	202##
Controlling area	1000

FieldNameorDataClass	Values
Name	Motor pool
Responsible person	Rose

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AC410 Lesson: Cost Centers

6. Becauseallyourcostcentersarelocatedincontrollingarea1000anduse

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

overview screen in the standard hierarchy.

Answer: CCA:MasterData→StandardHierarchy→Change→Column

Configuration icon

Deselecttheindicatorforthecompanycodeandtheobjectcurrency.

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Unit2: Masterdata AC410

Lesson Summary

You should now be able to:

• Describehowbesttostructurethestandardhierarchy

• Create cost centers

• Understandthemeaningofthecostcentercategory.

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AC410 Lesson: Cost Elements

Lesson: Cost Elements

Lesson Duration: 15 Minutes

Lesson Overview

You will familiarize yourself with the relationship between general ledgers in

FinancialAccountingandinManagementAccounting.

Youwilllearnhowtocreatecostelementsmanuallyandautomatically.

Lesson Objectives

After completingthislesson, youwillbeable to:

• DistinguishbetweenG/Laccountsandcostelements

• Createcost elementsinManagement Accounting, andexplainalternative

methods for creating them

YoucanfindmoreinformationintheInstructorGuideinSAPNet.

Business Example

Financial Accounting informsyouthat thecompanycodesareset up. You can

nowstartcreatingcorrespondingcostelementsinManagementAccounting.

The Chart of Accounts

Figure 20: The Chart of Accounts

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Unit2: Masterdata AC410

Thechartofaccountscontainsallthegeneralledger(G/L)accountsbelongingto

Financial Accounting.

Fromthecostcontrollingviewpoint,acircularsystemexistsbecausetheexpense

andrevenueaccountsinFinancialAccountingcorrespondtoprimarycostand

revenueelementsinManagementAccounting,andbecausepostingsinFinancial

Accountingarepassedoninreal-timetoCostandRevenueElementAccounting.

Inaddition,itisonlyinManagementAccountingthatyoucancreatesecondary

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

allocations, assessments and settlements.

The Cost Element

Figure 21: The Cost Element

DuetotheintegratednatureofthemySAPERPsystemyouneedtocreateexpense

accountsinFinancialAccountingwithcorrespondingprimarycostselementsin

Controlling. ThisensuresthatexpensesinFinancialAccountingandprimarycosts

inManagementAccountingcanbereconciled. Youmustcreatetheprimarycost

elementsin Financial Accounting asG/L accountsbeforeyoucan createthem

in Management Accounting.

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

ManagementAccounting(suchasacostcenter)toidentifytheoriginofthecosts.

Examplesofprimarycostelementsarematerialcostsandsalarycosts.

SecondarycostselementsareusedexclusivelyinManagementAccountingto

identifyinternalcostflowssuchasassessmentsorsettlements. Theydonothave

correspondinggeneralledgeraccountsinFinancialAccountingandaredefinedin

Management Accounting only.

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AC410 Lesson: Cost Elements

Whenyouanalyzerevenuesincostcontrolling,themySAPERPsystemrecords

themasrevenueelements. Revenueelementsareprimarycostelements.

Whenyoucreateacostelement,youmustassignacostelementcategory. This

assignmentdeterminesthetransactionsforwhichyoucanusethecostelement.

Forexample,category01(generalprimarycostelements)isusedforthestandard

primarypostingsfromFinancialAccountingorMaterialsManagement.

Figure 22: Automatic Creation of Cost Elements

You can create cost elements automatically. You provide thedefault settings

throughwhichthecostelementorthecostelementrangethatyouwanttocreateis

givenandenterthecostelementtypesforthecostelements.

Primarycostsareonlycreatedwhentherespectivegeneralledgerexistsinthe

operational chart. TheSAP system takes the cost element namefrom the G/L

account master datain Financial Accounting. But youcan change thenamein

the Management Accounting.

AsofRelease4.6, whenprocessingtheoperationalchartdirectoryinFinancial

AccountingCustomizing, youcancustomizewhethercreatingageneral ledger

automaticallygeneratesacostelement. Ifyouusethisfunction, youmusttake

intoaccounttheaccountnumberwithintheframeworkofthepre-settingsforthe

automatic creation of cost elements.

Secondarycostelementsaregeneratedforallcostelementsyouhavedefined.

Thedescriptionistakenfromthecostelement category.

Once you have enteredyour default settings, abackground sessionstarts that

generates the cost elements.

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Unit2: Masterdata AC410

Figure 23: Business Example

The overview above displays the enterprise organization from your exercise

activities. Heretheportrayalofthemethodusedforcreditingcostcentersseems

tobetooearly. However,itisusefultoprovideapreviewatthisstage. Tomake

anassessmentortoallocateactivitydirectly,youneedsecondarycostelements.

Asyoucanseeabove,someofthecostcentersintheexercisescenariowilluse

assessmenttomakecredits,orwillallocateactivitydirectly.

Thisoverviewshowsyouwhy(!) youcreatewhichsecondarycostelementsin

the exercise.

Youcantakethisoverheadslidefromthefolderanduseitasahelpfuloverview

thoughout the course.

Demonstration: Creation of Cost Elements

Purpose

Theparticipantshouldbeabletocreatecostelementsmanually. Therelationship

betweengeneralledger/primarycostelementshouldbegoneintohere.

Theoptionsfortheautomaticcreationofacostelementshouldbeexplained.

System Data

System:

Client:

UserID:

Password:

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AC410 Lesson: Cost Elements

Setupinstructions:

1. IG p 19

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Unit2: Masterdata AC410

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AC410 Lesson: Cost Elements

Exercise 3: Cost Elements

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• CreatesecondarycostelementsinManagementAccounting.

Business Example

Attheendoftheperiod,youwouldliketoassesscostsfromthe“Organization”,

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

Furthermore, the Consulting cost centers use the direct activity allocation

functionsto allocatetheir consultingservicestointernal orders. Theseinternal

ordershavebeensetuptoact ascostobjectsfor theindividualcompaniesthat

usedtheservices. Tousetheassessmentanddirectactivityallocationfunctions,

you need to define secondary cost elements.

Task 1:

Createyoursecondarycostelements. Theyshouldbevalidfromthefirstdayof

thecurrentfiscalyearthroughthedefaultValidtodate.

1. Createtheassessmentcostelements. Usethefollowinginformation:

CostEl- Name Description Costel-

ement ement

cate-

gory

6300## Assessmentorg. OrganizationalGroup## 42

6310## Description ITServicesGroup## 42

AssessmentITService

6311## AssessMotorPool## MotorPoolGroup## 42

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

the following information:

Continued on next page

CostEl- ement	Name	Description	Costel- ement cate- gory
6300##	Assessmentorg.	OrganizationalGroup##	42
6310##	Description AssessmentITService ##	ITServicesGroup##	42
6311##	AssessMotorPool##	MotorPoolGroup##	42

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Unit2: Masterdata AC410

CostEl- Name Description Costel-

ement ement

cate-

gory

6261## Juniorconsulting## Juniorconsultinggroup## 43

6262## SeniorConsultant## SeniorConsultantGroup## 43

Task 2:

Solve the following task:

1. Usingtheonlinehelp,defineprimaryandsecondarycostelements. Whatare

theprerequisitesforcreatingprimarycostelementsorrevenueelements?

CostEl- ement	Name	Description	Costel- ement cate- gory
6261##	Juniorconsulting##	Juniorconsultinggroup##	43
6262##	SeniorConsultant##	SeniorConsultantGroup##	43

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AC410 Lesson: Cost Elements

Solution 3: Cost Elements

Task 1:

Createyoursecondarycostelements. Theyshouldbevalidfromthefirstdayof

thecurrentfiscalyearthroughthedefaultValidtodate.

1. Createtheassessmentcostelements. Usethefollowinginformation:

CostEl- Name Description Costel-

ement ement

cate-

gory

6300## Assessmentorg. OrganizationalGroup## 42

6310## Description ITServicesGroup## 42

AssessmentITService

6311## AssessMotorPool## MotorPoolGroup## 42

a) CCA: Master Data → Cost Element → Individual Processing →

Create secondary

FieldNameorDataClass Values

Cost Element 6300##

Valid from 01/01currentfiscalyear

To 12/31/9999

Name Assessment org.

Description OrganizationalGroup##

Costelementcategory 42

Save your data!

Repeatthisproceduretocreatetheothercostelements.

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

the following information:

Continued on next page

CostEl- ement	Name	Description	Costel- ement cate- gory
6300##	Assessmentorg.	OrganizationalGroup##	42
6310##	Description AssessmentITService ##	ITServicesGroup##	42
6311##	AssessMotorPool##	MotorPoolGroup##	42

FieldNameorDataClass	Values
Cost Element	6300##
Valid from	01/01currentfiscalyear
To	12/31/9999
Name	Assessment org.
Description	OrganizationalGroup##
Costelementcategory	42

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Unit2: Masterdata AC410

CostEl- Name Description Costel-

ement ement

cate-

gory

6261## Juniorconsulting## Juniorconsultinggroup## 43

6262## SeniorConsultant## SeniorConsultantGroup## 43

FieldNameorDataClass Values

Cost Element 6261##

Valid from 01/01currentfiscalyear

To 12/31/9999

Name Junior consulting ##

Description Juniorconsultinggroup##

Costelementcategory 43

Save your data!

Proceedasforcostelement6262##(reference6261##).

Task 2:

Solve the following task:

1. Usingtheonlinehelp,defineprimaryandsecondarycostelements. Whatare

theprerequisitesforcreatingprimarycostelementsorrevenueelements?

Answer: Acostelementclassifiesanorganization'svaluatedconsumption

ofproductionfactorswithinacontrollingarea. Acostelementcorresponds

to acost-relevant itemin thechart of accounts.

Adistinctionismadebetweenprimarycostelements,whicharisethrough

theuseofexternallyprocuredgoods, andsecondarycostelements, which

representvaluesflowswithinManagementAccounting.

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

be created within a controlling area.

CostEl- ement	Name	Description	Costel- ement cate- gory
6261##	Juniorconsulting##	Juniorconsultinggroup##	43
6262##	SeniorConsultant##	SeniorConsultantGroup##	43

FieldNameorDataClass	Values
Cost Element	6261##
Valid from	01/01currentfiscalyear
To	12/31/9999
Name	Junior consulting ##
Description	Juniorconsultinggroup##
Costelementcategory	43

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AC410 Lesson: Cost Elements

Lesson Summary

You should now be able to:

• DistinguishbetweenG/Laccountsandcostelements

• Createcost elementsinManagement Accounting, andexplainalternative

methods for creating them

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Unit2: Masterdata AC410

Lesson: Activity Types

Lesson Duration: 15 Minutes

Lesson Overview

Youwillfamiliarizeyourself withthemaster dataoftheactivitytypeandlearn

howtocreateapricefortheactivitytobeperformed.

Lesson Objectives

After completingthislesson, you will beable to:

• Create activity types.

• Planmanualpricesfortheactivitytypesondifferentcostcenters

YoucanfindmoreinformationintheInstructorGuideinSAPNet.

Business Example

Theconsultantsthatworkforyourcompanyneedtobeabletosettletheservices

thattheyprovidetocustomersdirectlytoacostobject(internalorder). Youwant

toallocatetheservicesofjuniorandseniorconsultantsseparately.

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AC410 Lesson: Activity Types

The Activity Types

Figure 24: The Activity Types

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

company by one or several cost centers.

Ifacostcenterprovidesactivitiesforothercostcenters,orders,processes,andso

on,thenthismeansthatitsresourcesarebeingused. Thecostsoftheseresources

needtobeallocatedtothereceiversoftheactivity. Activitytypesserveastracing

factors for this cost allocation.

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

numberofconsultinghours,isenteredintothemySAPERPsystem(manuallyor

automatically). Thesystemcalculatestheassociatedcostbasedontheactivity

priceandgeneratesadebittothereceiverandacredittothesenderforboththe

quantityandcosts. Internalactivityisallocatedusingsecondarycostelements,

whicharestoredinthemasterdataoftheactivitytypesasdefaultvalues.

Youcanrestricttheuseof the activity typetocertaintypesof cost centersby

enteringtheallowedcostcentercategoriesintheactivitytypemasterrecord. You

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

"unrestricted" by entering an asterisk (*).

Theactivitytypecategoryisusedtodeterminewhether, andhowandactivity

typeisenteredandallocated. Forexample, youcanallowsomeactivitiestobe

allocated directly, but specify for others that they are either not allocated, or

allocated indirectly only.

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Unit2: Masterdata AC410

Demonstration: Activity Types

Purpose

Theparticipantshouldbeabletocreateactivitytypesandtounderstandmandatory

entries.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 21

Relationship Between Cost Center/Activity Type

Figure 25: Cost center/activity type

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

providewhichactivitytypesatwhatprice. YoudothisinthemySAPERPsystem

byplanningtheactivityoutput/pricesforacostcenter. Toenablethis, theSAP

system provides a wide range of options.

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AC410 Lesson: Activity Types

Fordirectactivityallocation,youenterthequantityoftheactivitytobeallocated

manually. In order for a cost allocation and an activity allocation to occur the

mySAPERPsystemhastovaluatetheallocatedactivityamountusingthesender's

priceforthisactivitytype. Foradirectactivityallocation,theplanpriceforthe

combination“costcenter/activitytype”isusedforthiscalculation.

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

system automatically within planning. To enable both costs and activity to be

allocated, the SAP System has to valuate the activity quantity allocated at the

pricespecified bythesender for thisactivitytype. You can usethisprocedure

ifyour pricecalculationisnotcomplex, forexamplewherethepricesrequired

for your rates are determined within your organization and do not depend on

internallyproducedactivities,orwheretheratedependsonthepricesofexternal

suppliersandnotonthecostsof thecostcenter. Automaticcalculationofplan

prices is covered in course AC412.

Demonstration: Cost Center Planning/Activity Type

Planning

Purpose

The relationship between the planned price on cost center/activity typeshould

be made apparent.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 21

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Unit2: Masterdata AC410

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AC410 Lesson: Activity Types

Exercise 4: Activity Types

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create activity types.

• Plan prices for activity types.

Business Example

The consultants in the new consulting department allocate their consulting

activitiestointernalordersusingdirectactivityallocation. Theseinternalorders

actascostobjectsforservicesthathavebeenprovidedforacompany. Youmust

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

(consultingservices)alsohavetobeevaluated,youhavetoplanpricesforeach

activitytypeatcostcenterlevel. Whentheconsultantsenterhowmanyhoursthey

haveworkedforacompany,thenumberofhoursismultipliedbythepriceand

thisamountiscreditedtothecostcenteranddebitedfromthecostobject. When

youdefineprices,youshouldbasethemonthestandardmarketconsultingrate.

Task 1:

Youwouldliketoanalyzetheconsultingactivitiesofjuniorandseniorconsultants

separately. Consequently, youneedto createtwoactivitytypesfor consulting.

Theactivitytypesarevalidfromthestart of thecurrentfiscalyear. Usethe

default Valid to date.

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

measuredinhoursandisonlyusedbycategory8costcenters(Consulting).

For allocation, choosetheactivity typecategory1, which supportsdirect

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

manually.

Continued on next page

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Unit2: Masterdata AC410

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

areference. Changetheshorttext, thedescription,andtheallocationcost

element (6262##). Keep the remainingdata.

Task 2:

Both“FI/COConsulting”and“LOConsulting”costcentersusejuniorandsenior

consultants. Define prices for the activity types.

1. Enterthepricesintheplanningmenu. ChoosetheplannerprofileSAPEASY.

2. Useplanning layout1-261(activitytypeplanning)to planthepricesfor

activitytypeJ##ontheConsultingcostcenters(costcentergroupB30##).

Planthepricesforallperiodsofthecurrentfiscalyearinversion0.

Use form-based entry.

3. AnhourlyjuniorconsultantrateofEUR200hasbeendeterminedforboth

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

4. PlanseniorconsultingpricesS##ontheconsultingcostcenters(costcenter

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

in version 0.

Use form-based entry.

5. AnhourlyrateofEUR300forsenior consultinghasbeendeterminedfor

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

302##),however,chargeanhourlyrateofEUR280.

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AC410 Lesson: Activity Types

Solution 4: Activity Types

Task 1:

Youwouldliketoanalyzetheconsultingactivitiesofjuniorandseniorconsultants

separately. Consequently, youneedto createtwoactivitytypesfor consulting.

Theactivitytypesarevalidfromthestart of thecurrentfiscalyear. Usethe

default Valid to date.

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

measuredinhoursandisonlyusedbycategory8costcenters(Consulting).

For allocation, choosetheactivity typecategory1, which supportsdirect

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

manually.

a) CCA:MasterData→ActivityType→IndividualProcessing→Create

FieldNameorDataClass Values

Activity Type J##

Valid from 01/01currentfiscalyear

to 12/31/9999

Name Juniorconsulting##

Activity unit Hrs

Cost center categories 8

Activity typecategory 1

Allocationcostelement 6261##

Price indicator 3

Save your data!

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

areference. Changetheshorttext, thedescription, andtheallocationcost

element (6262##). Keep the remainingdata.

Answer: Saveyourdata. CreatetheactivitytypeS##accordingly-using

reference J##.

Changethenameandtheallocationcostelement. Keeptheremainingdata.

Save your data!

Continued on next page

FieldNameorDataClass	Values
Activity Type	J##
Valid from	01/01currentfiscalyear
to	12/31/9999
Name	Juniorconsulting##
Activity unit	Hrs
Cost center categories	8
Activity typecategory	1
Allocationcostelement	6261##
Price indicator	3

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Unit2: Masterdata AC410

Task 2:

Both“FI/COConsulting”and“LOConsulting”costcentersusejuniorandsenior

consultants. Define prices for the activity types.

1. Enterthepricesintheplanningmenu. ChoosetheplannerprofileSAPEASY.

a) CCA: Planning →Set planner profile

FieldNameorDataClass Values

Planner profile SAPEASY

Confirm profile icon.

2. Useplanning layout1-261(activitytypeplanning)to planthepricesfor

activitytypeJ##ontheConsultingcostcenters(costcentergroupB30##).

Planthepricesforallperiodsofthecurrentfiscalyearinversion0.

Use form-based entry.

a) CCA:Planning→ActivityOutput/Prices→Change

FieldNameorDataClass Values

Version 0

From period 1

To period 12

Fiscal Year Today's date

Cost center – group B30##

Activity Type J##

Entry Form-based

Goto → Overview Screen

Continued on next page

FieldNameorDataClass	Values
Planner profile	SAPEASY

FieldNameorDataClass	Values
Version	0
From period	1
To period	12
Fiscal Year	Today's date
Cost center – group	B30##
Activity Type	J##
Entry	Form-based

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AC410 Lesson: Activity Types

3. AnhourlyjuniorconsultantrateofEUR200hasbeendeterminedforboth

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

a) On the overview screen

FieldNameorDataClass Values

Total price 200

Goto→NextCombination(costcenter302##)

FieldNameorDataClass Values

Total price 200

Save your data!

4. PlanseniorconsultingpricesS##ontheconsultingcostcenters(costcenter

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

in version 0.

Use form-based entry.

a) CCA:Planning→ActivityOutput/Prices→Change

FieldNameorDataClass Values

Version 0

From period 1

To period 12

Fiscal Year current

Cost center - group B30##

Activity Type S##

Entry Form-based

Continued on next page

FieldNameorDataClass	Values
Total price	200

FieldNameorDataClass	Values
Total price	200

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

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Unit2: Masterdata AC410

5. AnhourlyrateofEUR300forsenior consultinghasbeendeterminedfor

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

302##),however,chargeanhourlyrateofEUR280.

a) On the overview screen

FieldNameorDataClass Values

Total price 300

Goto→NextCombination(cost center302##)

FieldNameorDataClass Values

Total price 280

Save your data!

FieldNameorDataClass	Values
Total price	300

FieldNameorDataClass	Values
Total price	280

第 75 页 / 共 443 页

AC410 Lesson: Activity Types

Lesson Summary

You should now be able to:

• Create activity types.

• Planmanualpricesfortheactivitytypesondifferentcostcenters

第 76 页 / 共 443 页

Unit2: Masterdata AC410

Lesson: Statistical Key Figures

Lesson Duration: 10 Minutes

Lesson Overview

You will familiarize your self with statistical key figures in Management

Accounting.

Lesson Objectives

After completingthislesson, you will beable to:

• Create statistical key figures

YoucanfindmoreinformationintheInstructorGuideinSAPNet.

Business Example

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

allocations at period end.

Statistical Key Figures

Figure 26: Statistical Key Figures

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

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

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

第 77 页 / 共 443 页

AC410 Lesson: Statistical Key Figures

theservicesprovidedbyoneparticularcost center, for example, thenumberof

employeesintheTransportationcostcenterwhocarryoutrepairs. Thesetypesof

keyfiguresareknownasactivity-dependentstatisticalkeyfigures.

Youcanpostbothplannedandactualstatisticalkeyfigures.

Youcanusestatisticalkeyfiguresbothasabasisforperiodictransactions,suchas

assessment or distribution, andforkeyfigureanalysis.

Statisticalkeyfiguresaredefinedeitherasafixedvalueoratotalsvalue.

Thefixedvalue(forexample,employees)iscarriedoverfromtheperiodinwhich

itisenteredtoallsubsequentperiodsof thesamefiscalyear. Youonlyneedto

enteranewpostingifthisfixedvaluechanges. Thefiscalyeartotalisanaverage

of the period totals.

Thetotalsvalueisonlypostedintheperiodinwhichitisentered(forexample,

forlong-distancecalls). Thefiscalyeartotalisthesumofalltheperiodvalues.

Demonstration: Statistical Key Figures

Purpose

The participantsshould beableto create statistical key figuresand distinguish

between fixed and totals value.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 22

第 78 页 / 共 443 页

Unit2: Masterdata AC410

第 79 页 / 共 443 页

AC410 Lesson: Statistical Key Figures

Exercise 5: Statistical Key Figures

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create statistical key figures

Business Example

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

Services”,and“MotorPool”allocatetheircoststothecostcentersthatincurred

thecosts. Statisticalkeyfigurescanbeusedasabasisforallocatingthecosts.

Task:

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

allocations of the consulting department.

1. The“Telephone”costcenterusesthenumberoftelephoneunitsonthecost

centerasanallocationbasis,the“ITServices”costcenterusesthenumber

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

mileage. Decidewhichoftheseallocationbasesaretotalsvaluesandwhich

are fixed values.

Numberoftelephoneunits:

Number of PCs:

Mileage:

2. Canyouchangefixedvaluesduringthefiscalyear?

3. DefinethestatisticalkeyfigureTELE##forthenumberoftelephoneunits.

The unit of measure is pieces.

4. DefinethestatisticalkeyfigurePC##forthenumberofPCsinuseonthe

cost centers. The unit of measureis pieces.

5. DefinethestatisticalkeyfigureMI##formileage. Theunitofmeasureis

miles (MI).

Numberoftelephoneunits:
Number of PCs:
Mileage:

第 80 页 / 共 443 页

Unit2: Masterdata AC410

Solution 5: Statistical Key Figures

Task:

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

allocations of the consulting department.

1. The“Telephone”costcenterusesthenumberoftelephoneunitsonthecost

centerasanallocationbasis,the“ITServices”costcenterusesthenumber

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

mileage. Decidewhichoftheseallocationbasesaretotalsvaluesandwhich

are fixed values.

Numberoftelephoneunits: Total value

Number of PCs: Fixed value

Mileage: Total value

a) You enter and post totalsvaluesonlyin therelevant postingperiod.

Startingfromtheentryperiod,fixedvaluesareupdatedfortheentire

fiscal year.

2. Canyouchangefixedvaluesduringthefiscalyear?

Answer: Youcanchangefixedvaluesduringafiscalyear,byenteringthe

newvalue in thecorrespondingperiod. Fromthistimeonwards, thedata

is updated to the following periods.

Asthename suggests, fixedvaluesarestatisticalkey figures, theposting

valueofwhichisalwaysconstant. However,valuessuchasthesestillneedto

becapableofbeingadjustedtochangeswithintheenterprise. Suchchanges

couldincludeadditionalemployeesorsmallerofficespaceforacostcenter.

3. DefinethestatisticalkeyfigureTELE##forthenumberoftelephoneunits.

The unit of measure is pieces.

a) CCA:MasterData→StatisticalKeyFigures→IndividualProcessing

→ Create

FieldNameorDataClass Values

Statist. Key Figure TELE##

Name Telephone units

Statist.key figure unit Piece

Key figure category Totals values

Save your data!

Continued on next page

Numberoftelephoneunits:	Total value
Number of PCs:	Fixed value
Mileage:	Total value

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

第 81 页 / 共 443 页

AC410 Lesson: Statistical Key Figures

4. DefinethestatisticalkeyfigurePC##forthenumberofPCsinuseonthe

cost centers. The unit of measureis pieces.

FieldNameorDataClass Values

Statist. Key Figure PC##

Name PCs

Statist.key figureunit Piece

Key figure category Fixed values

Save your data!

5. DefinethestatisticalkeyfigureMI##formileage. Theunitofmeasureis

miles (MI).

FieldNameorDataClass Values

Statist. Key Figure MI##

Name Miles traveled

Statist.key figureunit mls

Key figure category Totals values

Save your data!

FieldNameorDataClass	Values
Statist. Key Figure	PC##
Name	PCs
Statist.key figureunit	Piece
Key figure category	Fixed values

FieldNameorDataClass	Values
Statist. Key Figure	MI##
Name	Miles traveled
Statist.key figureunit	mls
Key figure category	Totals values

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Unit2: Masterdata AC410

Lesson Summary

You should now be able to:

• Create statistical key figures

第 83 页 / 共 443 页

AC410 Lesson: Global Functions For Master Data

Lesson: Global Functions For Master Data

Lesson Duration: 30 Minutes

Lesson Overview

Youwillfamiliarizeyourselfwiththetimedependencyofmasterdataandlearn

howyoucancombinemasterdataingroupsandprocesstheseinthecollective

processing

Lesson Objectives

After completingthislesson, youwillbeable to:

• Updatemaster data in collective processing

• Explain thetime dependenciesof master data

• Createmasterdatagroupsandexplainhowtheyarecreated

YoucanfindmoreinformationintheInstructorGuideinSAPNet.

Business Example

Althoughmasterdataremainsrelativelyconstantforlongperiodsoftime,some

maintenancewillberequiredastheenterprisegrowsandchanges. Youfamiliarize

yourselfwiththevarietyoftoolsthatexistforthispurpose.