AC410_EN_Col52_FV_Inst_A4 (第5页) | ERP软件技术分享

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AC410 Lesson: Direct Activity Allocation

Lesson: Direct Activity Allocation

Lesson Duration: 10 Minutes

143

Lesson Overview

Thedirectactivityallocationdealswiththemeasurement,posting,andallocation

of an organizational activity.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Executeadirectaccountingallocationandcorrectanaccountingallocation.

YoucanfindmoreinformationintheInstructorGuideinSAPNet.

IG p 35

Business Example

Youwanttoenterall(consulting)activities,whichyouprovideforacustomer,to

acostobject. Youcanusethistocreatethebillingdocuments.

Direct Activity Allocation

Figure 51: Direct Activity Allocation

Direct activity allocation deals with the measurement, posting, and allocation

of an organizational activity.

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Unit3: Event-BasedPostings AC410

You need to create the corresponding (measurable) tracing factors in the SAP

system. TheseareknownasactivitytypesinCostCenterAccounting. Todirectly

allocateactivity,createanactivitytype(activitytypecategory1=manualentry,

manual allocation).

Ifyouwanttoenteradirectactivityallocation,enterthecostcenterthatprovides

theactivity(sender costcenter), theobjectthat receivestheactivity (receiver),

thetype(activitytype),andthequantityoftheactivityprovided. Notethatonly

onecostcenterfromthesendercanbeallocatedtoaninternalactivityallocation.

ThereceivercanbeanyrealManagementAccountingobjectsuchasacostcenter,

an order, a project, and so on.

Toallocateactivitiesdirectly,youneedtodefinewhichcostcentersaretoprovide

which activity types, by planning activity output. You do this by planning

activity output.

During direct activity allocation, the sender cost center is credited, and the

receiving cost objects are debited. Debiting and crediting are executed a

secondarycostelement(category“43”). Debitingandcreditingaretheactivity

provided, multiplied by the activity price.

Thecostelementusedfordirectallocationofinternalactivityisderiveddirectly

fromthemasterdatafortheactivitytype. Thecost elementcannotbechanged

in the allocation transaction.

Directactivityallocationisrecordedbylineitemsonthesendersideandreceiver

side.

Figure 52: Reposting Direct Activity Allocation

Repostinginternalactivityallocationisusedtoadjustpostingfields.

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AC410 Lesson: Direct Activity Allocation

Asearchfunctionisavailable,whichprovidesyouwiththedocumentsyouare

looking for.

Thetotalquantityoftheallocatedactivitymustremainthesame,althoughyou

can allocatethequantities to different receivers.

You can make adjustments inperiods, but not in the same period from which

the document to be adjusted originates. However, the fiscal year must remain

the same.

Youcanrepostthefollowingdocumentsfordirectactivityallocation:

• DocumentsenteredmanuallyintoCostCenterAccounting

• Management Accounting documentsfor confirmations (from Production

Planning and Controlling)

• ManagementAccountingdocumentsfortimerecording(fromtimesheet)

Reposting creates a reference in the reposting document to the Management

Accounting source document.

Demonstration: Direct Activity Allocation

Purpose

Participants should learn how the direct activity allocation deals with the

measurement,posting,andallocationofanorganizationalactivity.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 34

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Unit3: Event-BasedPostings AC410

162

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AC410 Lesson: Direct Activity Allocation

Exercise 10: Direct Activity Allocation

147

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Debit the corresponding cost objects (direct activity allocation) with the

consultant activities

Business Example

In your project team, you have agreed that the consultants who work for a

companyaretodirectlydebitthecostobjectssetupforthisonceaweek. Foreach

companycustomer,theCO-OPAteam(overheadcostorders)hasalreadysetup

aninternalorderasacostobject. Onthisinternalorder,youcananalyzetowhat

extenteachcompanyhasusedconsultingactivityfromtheconsultingdepartment.

Task 1:

Theconsultantsenterthenumberofconsultinghoursthattheyhaveworkedfor

different projects.

1. The internal orders that already exist in the system act as cost collectors

(consulting company A and consulting company B). The consultants

normallyentertheirownactivity,andthustriggerdirectactivityallocation.

For test purposes, enter the consulting activity for the consultants, using

today's date in version 0, with screen variant Order. Now post the

following data in the list entry:

Sendercostcenter Activity Receiver Totalquantity

Type Order

301## (FI/CO J## Consulting 800

Consulting) companyA

301## (FI/CO S## Consulting 1000

Consulting) companyA

302##(LOConsulting) J## Consulting 600

companyB

302##(LOConsulting) S## Consulting 800

companyB

Continued on next page

163

Sendercostcenter	Activity Type	Receiver Order	Totalquantity
301## (FI/CO Consulting)	J##	Consulting companyA	800
301## (FI/CO Consulting)	S##	Consulting companyA	1000
302##(LOConsulting)	J##	Consulting companyB	600
302##(LOConsulting)	S##	Consulting companyB	800

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Unit3: Event-BasedPostings AC410

2. Display all the screen variants for direct activity allocation again in the

match-code. Why is the sender category never mentioned in the screen

variant name, but the receiver object is?

Task 2:

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

Accounting.

1. Call thecost centers: actual/plan/variance report for thecurrentperiod

andplanversion0. Executethereportreportincostcenter301##(FI/CO

Consulting).

2. Page down to displaytheallocated quantities.

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

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

consulting##). SwitchtotheSecondaryCosts: Activityallocationlayout.

Cost allocation line item display variant.

4. Callthecostcenters: ActivityPricesreportforthecostcentergroupB30##

inversion0forallperiodsinthecurrentfiscalyear,toobtainanoverview

of all the prices.

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AC410 Lesson: Direct Activity Allocation

Solution 10: Direct Activity Allocation

Task 1:

Theconsultantsenterthenumberofconsultinghoursthattheyhaveworkedfor

different projects.

1. The internal orders that already exist in the system act as cost collectors

(consulting company A and consulting company B). The consultants

normallyentertheirownactivity,andthustriggerdirectactivityallocation.

For test purposes, enter the consulting activity for the consultants, using

today's date in version 0, with screen variant Order. Now post the

following data in the list entry:

Continued on next page

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Unit3: Event-BasedPostings AC410

Sendercostcenter Activity Receiver Totalquantity

Type Order

301## (FI/CO J## Consulting 800

Consulting) companyA

301## (FI/CO S## Consulting 1000

Consulting) companyA

302##(LOConsulting) J## Consulting 600

companyB

302##(LOConsulting) S## Consulting 800

companyB

a) CCA:ActualPostings→ActivityAllocation→Enter

b) Select the screen variant Order

FieldNameorDataClass Values

Document date Current

Version 0

Posting date Current

Screen variant Order

Sender cost Activity Type Receiver order Activity

center provided

301## J## Consulting 800

company A

301## S## Consulting 1000

company A

302## J## Consulting 600

company B

302## S## Consulting 800

company B

Save your data.

Continued on next page

166

Sendercostcenter	Activity Type	Receiver Order	Totalquantity
301## (FI/CO Consulting)	J##	Consulting companyA	800
301## (FI/CO Consulting)	S##	Consulting companyA	1000
302##(LOConsulting)	J##	Consulting companyB	600
302##(LOConsulting)	S##	Consulting companyB	800

FieldNameorDataClass	Values
Document date	Current
Version	0
Posting date	Current
Screen variant	Order

Sender cost center	Activity Type	Receiver order	Activity provided
301##	J##	Consulting company A	800
301##	S##	Consulting company A	1000
302##	J##	Consulting company B	600
302##	S##	Consulting company B	800

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AC410 Lesson: Direct Activity Allocation

2. Display all the screen variants for direct activity allocation again in the

match-code. Why is the sender category never mentioned in the screen

variant name, but the receiver object is?

Answer: Positionyourcursoronthescreenvariantfield.

OpenthelistofpossibleentriesusingtheMatchCodeicon(F4help).

Youcannotselectthesendercategoryonthescreenvariantbecauseactivities

can only be allocated by cost centers.

Task 2:

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

Accounting.

1. Call thecost centers: actual/plan/variance report forthecurrent period

andplanversion0. Executethereportreportincostcenter301##(FI/CO

Consulting).

a) CCA:InformationSystem→Reports forcost center accounting→

Plan/ActualComparisons→Costcenters: Actual/Plan/Variance

FieldNameorDataClass Values

Controlling area 1000

Fiscal Year Current

From period Current

To period Current

Plan version 0

Cost Center 301##

Program → Execute

Goto → Position → Pages → 3

2. Pagedownto displaytheallocated quantities.

Answer: Pagedowntodisplaytheallocatedquantities.

Continued on next page

167

FieldNameorDataClass	Values
Controlling area	1000
Fiscal Year	Current
From period	Current
To period	Current
Plan version	0
Cost Center	301##

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Unit3: Event-BasedPostings AC410

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

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

consulting##). SwitchtotheSecondaryCosts: Activityallocationlayout.

Cost allocation line item display variant.

Answer: Positionyourcursoronreportrowcostelement6262##.

Double-click the report row.

Choose the Actual Line Items report.

Settings → Layout → Choose

DisplayvariantSecondarycosts: Activityallocation

4. Callthecostcenters: ActivityPricesreportforthecostcentergroupB30##

inversion0forallperiodsinthecurrentfiscalyear,toobtainanoverview

of all the prices.

a) CCA:InformationSystem→Reportsforcostcenteraccounting→

Prices→ Cost centers: Activity Prices

FieldNameorDataClass Values

Cost Center Group B30##

Activity type(s) J##

Multipleselectionicon S##

Copy icon.

Version 0

Fiscal Year Current

Period from Current

Price unit 1

Program → Execute

168

FieldNameorDataClass	Values
Cost Center Group	B30##
Activity type(s)	J##
Multipleselectionicon	S##

Version	0
Fiscal Year	Current
Period from	Current
Price unit	1

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AC410 Lesson: Direct Activity Allocation

Lesson Summary

You should now be able to:

• Executeadirectaccountingallocationandcorrectanaccountingallocation.

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UnitSummary AC410

Unit Summary

You should now be able to:

• Executetransactionsinsourceapplicationsandviewtheeffect

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

in the information system.

• Describetheconfigurationoptionsthatfacilitatepostings.

• Correctoriginalpostingsmadetoincorrectcostcenters.

• Explainautomaticcommitmentsandfundscommitment.

• Executeadirectaccountingallocationandcorrectanaccountingallocation.

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AC410 Test Your Knowledge

Test Your Knowledge

155

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

account. Which statementsaretrue? Youcan...

Choosethecorrectanswer(s).

□ A Debit a cost center as real.

□ B Debitacostcenterasrealandanorderasreal.

□ C Debitacostcenterstatisticallyandanorderasreal.

□ D Debitastatisticalorderasrealandacostcenterasstatistical

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

valuesthatyounormallyneedtoenterbeforeexecutingareportgroupare

automatically displayed.

Fillintheblankstocompletethesentence.

3. The can be an FI document, or for

example, anaccountingdocumentfromareposting.

Fillintheblankstocompletethesentence.

4. The Default Account Assignment...

Choosethecorrectanswer(s).

□ A isdefinedinthecostelementmaster record.

□ B chooses automatic account assignment when faced with

contradictory information.

□ C can be overwritten.

□ D is maintained in Customizing.

5. Avalidationcanalwayscontain only onestep

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

6. Thesubstitutionisstrongerthan(haspriorityover)thevalidation.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC410

7. ThemanualpostingisalwaysrelatedtotheFinancialAccountingdocument.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

8. Asendercheckiscarriedoutforthetransaction“RepostingofLineItems”.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

9. Automatic commitment

Choosethecorrectanswer(s).

□ A must beactivated inthecontrollingarea.

□ B requirestheimplementationofPPcomponents.

□ C canbereducedeitheratgoodsreceiptoratreceiptofinvoice.

□ D is only created when creatinganorder.

10. Theinternalordercanbethesenderofadirectactivityallocation.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

11. Thesystemrequirestheactivitytypeforthedirectactivityallocation.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

12. Debiting and crediting can be executed under a primary or a secondary

activity type.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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AC410 Test Your Knowledge

Answers

157

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

account. Which statementsaretrue? Youcan...

Answer: A, C

Astatisticalordercanonlybedebitedstatistically,arealordercanonlybe

debited as real.

Youalwayshavetodebitanaccountassignmentobjectasreal.

Itisnotpossibletocreaterealpostingsonseveralobjects.

2. Theadvantageofusersettingsisthatmorethanone,orallvaluesthatyou

normally need to enter beforeexecutinga report groupareautomatically

displayed.

Answer: user settings

3. ThesourcedocumentcanbeanFIdocument,orforexample,anaccounting

document from a reposting.

Answer: source document

4. The Default Account Assignment...

Answer: C

Youdefinethedefaultaccountassignmentinthecostelementmasterrecord.

Thisis adefault value thatcan beoverwritten.

Theassignmentobjectsdefinedforautomaticaccountassignmentstherefore

takepriorityovertheadditionalaccountassignmentsforthedefaultaccount

assignment.

5. Avalidationcanalwayscontain only onestep

Answer: False

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

several steps.

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TestYourKnowledge AC410

6. Thesubstitutionisstrongerthan(haspriorityover)thevalidation.

Answer: False

Thevalidationhaspriorityover(isstrongerthan)thesubstitution.

7. ThemanualpostingisalwaysrelatedtotheFinancialAccountingdocument.

Answer: False

ThemanualrepostingiscreatedwithoutrelationtotheFIdocument.

8. Asendercheckiscarriedoutforthetransaction“RepostingofLineItems”.

Answer: True

Whenrepostinglineitems, asendercheckiscarriedwhichisnotthecase

for manual repostings.

9. Automatic commitment

Answer: A, C

The automatic commitment must beactivatedin thecontrolling areaand

is incurred in the purchasing function or in the “MaterialsManagement”

component. Itissetupwhenyoucarryoutanorderorapurchaserequisition.

Itcanbereducedeitheratgoodsreceiptoratreceiptofinvoice.

10. Theinternalordercanbethesenderofadirectactivityallocation.

Answer: False

Theinternalordercannotbethesenderofadirectactivityallocation,only

the receiver.

11. Thesystemrequirestheactivitytypeforthedirectactivityallocation.

Answer: True

Theactivitytypeisrequiredforactivityallocation.

12. Debiting and crediting can be executed under a primary or a secondary

activity type.

Answer: False

Debiting and crediting that results from a direct activity allocation are

executedasecondarycostelementofthecategory43.

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Unit 4

Period-end Closing

159

YoucanfindmoreinformationintheInstructorGuideinSAPNet.

Unit Overview

Accrualoptionsareshowninchapter4. Enterstatisticalkeyfigures. Demonstrate

periodicreposting,distribution,andassessmentandthedifferencesbetweenthem

Youlearnhowdefineandexecuteperiodicreposting,distributionandassessment.

Weexplainthesignificanceofreconciliationledgersandperiodiclock.

Unit Objectives

After completing thisunit, you will beableto:

• Explain accrual calculation

• Describehowtocreatean overhead structure

• Enter statistical key figures

• Defineandexecutetheperiodicrepostingusingthecyclesegmentmethod.

• Demonstrate periodic reposting, distribution, and assessment and the

differences between them

• Defineandexecutedistributionsandassessmentsusingthecyclesegment

method.

• Name other cost allocation functions

• Make reconciliation postings in Financial Accounting, using the

reconciliation ledger

• Describethemain advantagesof the newG/L

• Openandclosewholeperiods,orselectedbusinesstransactionsinperiods

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Unit4: Period-endClosing AC410

Unit Contents

Lesson: Accrual Calculation...................................................177

Demonstration: Percentage Method.....................................181

Exercise 11: Accruals......................................................183

Lesson: Entering Statistical Key Figures ....................................190

Demonstration: Entering Statistical Key Figures.......................191

Exercise 12: Entering Statistical Key Figures ..........................193

Lesson: Periodic Reposting ...................................................199

Demonstration: Periodic Reposting......................................203

Exercise 13: Periodic Reposting .........................................205

Lesson: Cost Allocations.......................................................216

Demonstration: Distribution vs. Periodic Reposting...................218

Demonstration: Assessment..............................................221

Demonstration: Cycle Header ............................................224

Demonstration: Cycle Overview..........................................225

Demonstration: Allocation Structure.....................................226

Exercise 14: Cost Allocations.............................................233

Exercise 15: Cost Allocations.............................................259

Lesson: Reconciliation Ledger................................................269

Demonstration: Reconciliation Ledger...................................271

Exercise 16: Reconciliation Ledger......................................275

Lesson: The New General Ledger............................................282

Lesson: Period Lock............................................................291

Demonstration: Period Lock ..............................................292

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AC410 Lesson: Accrual Calculation

Lesson: Accrual Calculation

Lesson Duration: 20 Minutes

161

Lesson Overview

Determining costing-based costs, meaning costs, for which there are no

correspondingexpensesin Financial Accounting.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Explain accrual calculation

• Describehowtocreatean overhead structure

Formoreinformation,seetheInstructorGuideinSAPNet.

IG, p 35

Business Example

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

distributeirregularexpensestotherelevantperiods. Thiscaneitherbedoneby

usingthepercentagemethodorthetarget=actualmethod.

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Unit4: Period-endClosing AC410

Imputed Costs

Figure 53: Imputed Costs

Thevalueofallgoodsandservicesusedisrecordedasanexpenseforeachperiod.

Bycontrast,thecostsofallusedgoodsandservicesthatareincurredduringthe

creationofyourown(“typical”)businessactivityarerecordedascostsforeach

period.

ThenonoperatingexpenseisnotrecordedinManagementAccountingascosts.

Accrued costs do not havea corresponding expense in Financial Accounting.

Theyareonlyaccruedforcost-accountingpurposes. Twotypesaredifferentiated

between:

• Outlaycosts: whichhavecorrespondingexpensesofadifferenceamount

(forexample,cost-accountingdepreciation,imputedinterest,etc.)

• Additional costs: do not have a corresponding expense (for example,

management salary, accrued rents, etc.)

Toenableyoutoenteraccruedcosts, themySAPERPsystemprovidesvarious

methods:

• Percentage Method

• Plan=actual procedure

• Target=actual procedure

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AC410 Lesson: Accrual Calculation

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

distributeirregularexpensestotherelevantperiods. Thisbusinesstransactionis

the accrual calculation.

In the SAP system you can generate periodic postingsautomatically using the

Accrual Engine. You no longer need recurring entry documents with fixed

values. BasicdatathatidentifieswhatistobeaccruedisenteredintheAccrual

Engine. The Accrual Engine then calculates the accruals and generates the

required periodic postings.

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

to create monthly balance sheets. Or you carry out an accrual exclusively in

ManagementAccounting. Calculatingaccrualresultsinaccruedcostssincethey

havecorrespondingexpensesbased on theamount.

Percentage Method

Figure 54: Percentage Method

Tocalculateaccruedcosts,usethepercentagemethod. Thecalculationisbasedon

apercentageoverhead,whichisrelatedtoacostelementoracostelementgroup.

UnlikeaccrualcalculationwitharecurringentryinFinancialAccounting,this

methodhastheadvantagethattheaccruedcostsarecalculatedusingtheactual

costs. Thepercentagemethod,forexample,isusefulforaccrualcalculationsfor

labor costsrelevant tosalaries, suchasbonuses.

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Unit4: Period-endClosing AC410

Whenanaccrualiscalculated,thesystemdebitsthecostcenterswiththeaccrual

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

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

accrualobject,sothatallofthebalancesthatexistbetweenexpensesinFinancial

Accounting and accrued costs in Management Accounting are calculated,

analyzed, andsettledin the profitabilityanalysis.

Youcreateaprimaryaccrualcostelement(costelementcategory=3)toprocess

the accrual calculation.

Figure 55: Definition of the Percentage Method

Youcreateanoverheadstructuretodefinetheaccrualcalculation. Youneedto

store thefollowing keysfor theaccrualcalculation:

• Base

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

to be levied?

• Surcharge

Howhigh shouldtheoverhead percentagebe?

• Credit

Underwhichcostelementdoyouwanttheoverheadtobeposted? Which

costcenterorinternalorder(accrualobject)doyouwanttocredit?

Ifyouassigndependenciestotheoverheadkey,youcanspecifyconditionsunder

whichtheoverheadiscalculatedforacostcenter. Dependingonthecostelement,

youcan,forexample,postdifferentoverheadstodifferentcostcenters. Youcan

addstandardSAPsystemdependenciestoyourownuser-defineddependencies.

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AC410 Lesson: Accrual Calculation

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

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

althoughyoucanchangetheassignmentatanypointintime.

Youcanhaveanoverheadstructureforactualaccrualcalculationsandforeach

versionforplannedaccrualcalculationinyourcontrollingareaforanyperiod

of time required.

Demonstration: Percentage Method

Purpose

Theaccruedcostsshallbedeterminedand accrued.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 36

Target = Actual Method of Accrual Calculation

Figure 56: Target=ActualMethod ofAccrual Calculation

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Unit4: Period-endClosing AC410

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

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

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

to define the overhead rates.

Theprocedureisthefollowing: Planyourprimarycostsonthecostcenter,for

thetimeframeinwhichyouwanttocalculatetheaccrual. Thesystementersthe

planningvaluesinthefieldsforactualvaluesduringtheaccrualcalculation.

Similartothepercentagemethod,anaccrualobject(costcenterorinternalorder)

collectsthecredits. InCustomizing,youneedtodefineonlythecreditobjectand

validity period of the affected cost elements.

Youusecostelementcategory4toplanunderaprimarycostelement(=accrued

cost element/target=actual).

Atthesametime, youusetheaccrualtransactioninthemenutostart accrual

calculation(thepercentageandtarget=actual method).

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

operatingrateofthecostcenterwhentheplanningvaluesaretransferredtothe

actualdata. If, forexample, youroperatingrateintheactualdataisdoublethat

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

theactualdata. Foraccruedcoststhatareplannedindependentofactivity, the

operatingrateofthecostcenterisnotincludedorissetat100%. Thismeansthat

theplanningvaluesaretransferredunchangedtotheactualdata. Theaccrualof

plannedprimarycoststhatareindependentofactivitycanthusalsoberegardedas

a plan=actual method of accrual calculation.

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AC410 Lesson: Accrual Calculation

Exercise 11: Accruals

167

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Explain accruals.

• Describehowanoverheadstructureiscreated.

Business Example

Theproject teamhasnotdecidedwhether itwantstheaccrual ofsalaryrelated

coststobecalculatedinFinancialAccountingorManagementAccounting. You

shallhelpwiththedecisionmakingandexplaintheoperationofthepercentage

method to the other team members.

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Unit4: Period-endClosing AC410

Task 1:

Describe the accrual/deferral procedure.

1. Describe the term base cost element.

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

completely?

3. Why do you have to define accrual objects?

4. Doyouhavetocreateanoverheadstructureforeverycompanycode?

Task 2:

Solve the following tasks:

1. ExaminetheoverheadstructureID-EU2,whichisassignedtothecontrolling

area COEurope (1000) for the actualaccrual.

2. Identifythebases,whichwereassignedtothisoverheadstructure,aswell

as the cost elements they contain.

Continued on next page

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AC410 Lesson: Accrual Calculation

Basis Components Cost Elements

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

code 1000?

4. Whatistheaccruedcoststypeforthelineovertimesalaryforcompanycode

1000, businessarea8000(externalservices)? Namethecreditobjecttype

and the nameof the accrual object as well.

5. Wouldovertimesalariesbeaccruedonthebasisoftheactualpostingsthat

have alreadybeen made toyoucost centers?

185

Basis Components	Cost Elements

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Unit4: Period-endClosing AC410

Solution 11: Accruals

Task 1:

Describe the accrual/deferral procedure.

1. Describe the term base cost element.

Answer: Costelement,whichserveasthecalculationbasisforallowances.

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

completely?

Answer: Base cost element(s)

Overhead rates

Accrual object(s);

3. Why do you have to define accrual objects?

Answer: Tocreditacostcenterperiodically,usinganaccrualcostelement,

youmustspecifyanaccrualobjectasarecipientfortheoffsettingentry. This

accrualobjectinManagementAccountingisalsoadebitobjectinFinancial

Accountingsincetheactual(one-time)expensepostingisassignedtothe

accrualobject. Asaresult,theperiodicaccrualsinmanagementaccounting

arebalancedbythepostingtoanexpenseaccountinFinancialAccounting

on the accrual object.

4. Doyouhavetocreateanoverheadstructureforeverycompanycode?

Answer: No, anoverheadstructureisassignedtoacontrollingarea. You

cancreateanoverheadstructurefortheactualaccrualaswellasperplanned

version. Thisstructurecanthenbeassignedtothecontrollingarea.

Task 2:

Solve the following tasks:

1. ExaminetheoverheadstructureID-EU2,whichisassignedtothecontrolling

area COEurope (1000) for the actualaccrual.

a) IMG:Controlling→CostCenterAccounting→Actualpostings→

Period-End Closing → Accrual calculation →Percentage Method

→ Maintain Overhead Structure

b) Expandtheactualaccrualcalculationnodeincontrollingarea1000

Placethecursoronthecurrentactualaccrualcalculation.

Goto → Choose Overhead Structure

2. Identifythebases,whichwereassignedtothisoverheadstructure,aswell

as the cost elements they contain.

Continued on next page

186

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AC410 Lesson: Accrual Calculation

Basis Components Cost Elements

a) Double-click each base.

FieldNameorDataClass Cost Elements

BasisComponentA-B1 420000 – 421000

Goto → Back

BasisComponentA-B2 430000

Goto → Back

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

code 1000?

Answer: Double-clickonsurchargeIZ21inlineovertimesalary.

Theactualsurchargeincompanycode1000is2.50%.

Goto → Back

4. Whatistheaccruedcoststypeforthelineovertimesalaryforcompanycode

1000, businessarea8000(externalservices)? Namethecreditobjecttype

and the nameof the accrual object as well.

Answer: Double-clickonthislineinthecreditcolumn.

Click the button Diff. Bus.Area

Theaccrualcostelementforcompanycode1000andbusinessarea8000is

431000.

The accrual object isorder 9AEUDE8000_P.

Continued on next page

187

Basis Components	Cost Elements

FieldNameorDataClass	Cost Elements
BasisComponentA-B1	420000 – 421000

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Unit4: Period-endClosing AC410

5. Wouldovertimesalariesbeaccruedonthebasisoftheactualpostingsthat

have alreadybeenmade toyoucost centers?

a) CCA:InformationSystem→Reportsforcostcenteraccounting→

Plan/ActualComparisons→Range→Costelements

FieldNameorDataClass Values

Controlling Area 1000

Fiscal year Current

From period Current

To period Current

Plan version 0

Cost center group B##

Program → Execute

Overtimesalaryrelates tooverhead ratebaseA-B1 andthustocost

elements 420000--421000. These have not been posted previously

so no costs are accrued.

Overtimesalaryrelatestooverhead ratebaseA-B2, which contains

costelement430000. Assalarypostingshavebeenmade,anaccrual

run wouldlead to salaryovertimecosts.

188

FieldNameorDataClass	Values
Controlling Area	1000
Fiscal year	Current
From period	Current
To period	Current
Plan version	0
Cost center group	B##

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AC410 Lesson: Accrual Calculation

Lesson Summary

You should now be able to:

• Explain accrual calculation

• Describehowtocreatean overhead structure

189

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Unit4: Period-endClosing AC410

Lesson: Entering Statistical Key Figures

Lesson Duration: 10 Minutes

174

Lesson Overview

Statistical key figuresserve as atracingfactor for periodical allocations or for

key figures in reporting.

Lesson Objectives

After completingthislesson, you will beable to:

• Enter statistical key figures

YoucanfindmoreinformationintheInstructorGuideinSAPNet.

IG p 37

Business Example

Youcanenterstatisticalkeyfiguresasatracingfactorforperiodicallocations,or

for creating key figures in reporting.

Statistical key figures entry

Figure 57: Statistical key figures entry

190

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AC410 Lesson: Entering Statistical Key Figures

Youcanenterstatisticalkeyfiguresasatracingfactorforperiodicallocations,

orforcreatingkeyfiguresinreporting. Thecostsfromtheclearingcostcenter

“Telephone”canbeallocatedusingthestatisticalkeyfigureof“Telephoneunits”

for example. Ifyouenter “Employees”asastatistical keyfigure, thenyou can

provideareportonthecostcenters,onthelevelofHRcostsforeachemployee.

Adecisivefactorforstatisticalkeyfiguresisthewayinwhichyoucreatethem

as master records.

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

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

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

period of time.

• Totalsvalues(category02)areonlyenteredforeachcurrentperiod. They

changefromperiodtoperiod, andthereforeneedtobere-enteredineach

posting period.

Youcanalsoenterstatisticalkeyfiguresespeciallyforanactivitytypeonacost

center(statisticalkeyfiguresthatareactivity-dependent).

Demonstration: Entering Statistical Key Figures

Purpose

Youshouldenterstatisticalkeyfiguresonthecostcenters. Theyareusedforthe

allocationofcostsaccordingtosourceandcanbeusedforreporting.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 39

191

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Unit4: Period-endClosing AC410

192

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AC410 Lesson: Entering Statistical Key Figures

Exercise 12: Entering Statistical Key

177

Figures

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Enterstatisticalkeyfiguresthatareusedasthebasisforperiodicallocations.

Business Example

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

consulting cost centers using periodic reposting. Telephone unitson each cost

centerareusedfortheallocation. Thecostsfromthe“ITServices”and“Motor

Pool”costcentersareallocatedtothecostcenters,basedonthenumberofPCs,or

numberofmilestraveled. Youneedtoenter thesestatisticalkeyfiguresbefore

allocating the costs.

Task:

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

closing tasks.

1. Usetoday'sdateasthedocumentdate,andthecostcenterscreenvariant.

Remaininthelistentry, andpostthefollowingdata:

Hint: YoucanspeedupdataentrybyusingtheFillcolumnfunction

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

column(resetsthestatisticalkeyfiguresfromtherowinwhichthe

cursor is placed).

Cost Center Statistical Key Total quantity

Figure

201##(Organization) TELE## 10.000

202##(IT service) TELE## 10.000

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

302##(LOConsulting) TELE## 40.000

201##(Organization) PC## 2

202##(IT service) PC## 5

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

Continued on next page

193

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

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Unit4: Period-endClosing AC410

Cost Center Statistical Key Total quantity

Figure

302##(LOConsulting) PC## 12

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

302##(LOConsulting) MI## 33.000

2. Checktheeffectsofthispostinginthecurrentandfollowingperiodsinthe

report. ProcesstheStat. keyfigs: Perioddrill-downreportforallperiods

of the current fiscal year and plan version 0. Execute the report for the

consultation cost center group (B##).

Whyarevaluesalsoenteredinthefollowingperiodsforthestatisticalkey

figure PC##?

3. Usethenavigationfunctiontodisplaythestatisticalkeyfigureamountsfor

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

194

Cost Center	Statistical Key Figure	Total quantity
302##(LOConsulting)	PC##	12
301##(FI/COConsulting)	MI##	66.000
302##(LOConsulting)	MI##	33.000

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AC410 Lesson: Entering Statistical Key Figures

Solution 12: Entering Statistical Key

Figures

Task:

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

closing tasks.

1. Usetoday'sdateasthedocumentdate,andthecostcenterscreenvariant.

Remaininthelistentry, andpostthefollowingdata:

Hint: YoucanspeedupdataentrybyusingtheFillcolumnfunction

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

column(resetsthestatisticalkeyfiguresfromtherowinwhichthe

cursor is placed).

Cost Center Statistical Key Total quantity

Figure

201##(Organization) TELE## 10.000

202##(IT service) TELE## 10.000

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

302##(LOConsulting) TELE## 40.000

201##(Organization) PC## 2

202##(IT service) PC## 5

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

Continued on next page

195

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

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Unit4: Period-endClosing AC410

Cost Center Statistical Key Total quantity

Figure

302##(LOConsulting) PC## 12

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

302##(LOConsulting) MI## 33.000

a) CCA:ActualPostings→StatisticalKeyFigures→Enter

FieldNameorDataClass Values

Document date Current

Posting date Current

Screen variant Cost Center

Cost Center Statistical Key Total quantity

Figure

201##(Organization) TELE## 10.000

202##(IT service) TELE## 10.000

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

302##(LOConsulting) TELE## 40.000

201##(Organization) PC## 2

202##(IT service) PC## 5

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

302##(LOConsulting) PC## 12

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

302##(LOConsulting) MI## 33.000

Save your data.

2. Checktheeffectsofthispostinginthecurrentandfollowingperiodsinthe

report. ProcesstheStat. keyfigs: Perioddrill-downreportforallperiods

of the current fiscal year and plan version 0. Execute the report for the

consultation cost center group (B##).

Continued on next page

196

Cost Center	Statistical Key Figure	Total quantity
302##(LOConsulting)	PC##	12
301##(FI/COConsulting)	MI##	66.000
302##(LOConsulting)	MI##	33.000

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

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

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AC410 Lesson: Entering Statistical Key Figures

Whyarevaluesalsoenteredinthefollowingperiodsforthestatisticalkey

figure PC##?

a) CCA:InformationSystem→Reports forcost center accounting→

MoreReports→StatisticalKeyFiguresPeriodbreakdown

FieldNameorDataClass Values

Controlling Area 1000

Fiscal year Current

From period 1

To period 12

Plan version 0

Cost center group B##

Program → Execute

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

updatedassuchfromtheentryperiodtothefollowingperiodof the

fiscal year.

3. Usethenavigationfunctiontodisplaythestatisticalkeyfigureamountsfor

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

Answer: Navigation on/off icon

Expand node B## in the navigation.

Click on cost center 301##.

197

FieldNameorDataClass	Values
Controlling Area	1000
Fiscal year	Current
From period	1
To period	12
Plan version	0
Cost center group	B##