AC410_EN_Col52_FV_Inst_A4 (第6页) | ERP软件技术分享

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Unit4: Period-endClosing AC410

Lesson Summary

You should now be able to:

• Enter statistical key figures

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AC410 Lesson: Periodic Reposting

Lesson: Periodic Reposting

Lesson Duration: 30 Minutes

183

Lesson Overview

Primarycost postingsarecollected onanallocationobjectandallocatedtothe

correspondingcontrollingobjectaccordingtotheirsourceattheendoftheperiod.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Defineandexecutetheperiodicrepostingusingthecyclesegmentmethod.

YoucanfindmoreinformationintheInstructorGuideinSAPNet.

IG p 39

Business Example

Primary postings are collected on an allocation object and allocated to the

correspondingManagementAccountingobjectaspartoftheperiod-endclosing.

Periodic Reposting

Figure 58: Periodic Reposting

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Unit4: Period-endClosing AC410

Periodic reposting is used as a posting aid.

Primarypostingssuchastelephonecostsarecollectedonanallocationobject

(costcenter,overheadcostorder,businessprocess,WBSelement,orcostobject)

torestrictthenumberofFinancialAccountingpostingsasmuchaspossible. These

costsareallocatedduringperiod-endclosingtothecorrespondingManagement

Accounting objectsusingakey definedbytheuser.

Thereceiversofaperiodicrepostingcanbecostcenters,WBSelements,internal

orders, or cost objects. You can restrict the number of receiver categories in

Customizing. Youcan only repost primary costs.

Youcanonlyrepostprimarycosts. Duringthisprocess,theoriginalcostelement

remains the same.

Line items are posted for the sender as well as for the receiver, enabling the

allocationtoberecordedindetail. TheSAPsystemdoesnotsavetheinformation

fromtheclearingcostcenterintotalsrecordsduringaperiodicreposting. This

enablestheSAPsystemtosavememorywhenstoringthedatarecords.

Periodicrepostingscanbereversedandrepeatedasoftenasrequired.

Cycle Segment Method

Figure 59: Cycle Segment Method

The cycle-segment method described below is used for defining periodic

repostingandalsofordefiningdistributionandassessment.

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AC410 Lesson: Periodic Reposting

Todisplaytheallocationrelationshipsbetweenthesendersandreceiversinthe

system, you need to makethefollowing entries:

• From which object(s) arethecosts allocated?

• To which object(s) arethe costs allocated?

• Which costs are to be allocated?

• Onwhatbasisarethecostssplitamongthereceivers?

Asegmenttakessendercostcenters,inwhichallocationvaluesaredetermined

basedonidenticalrules,andcombinesthemwithreceiverobjects,inwhichtracing

factorsaredeterminedbasedonidenticalrules. Thecostingcenter“Telephone”,

forexample,allocatesthetelephonecostsonthebasisofthetelephoneunits. When

the rulesfor anallocationdiffer, aseparatesegment must be created. The cost

center“Energy”,forexampleallocatestheenergycoststotheadministrationand

theconsultancycostcenteronthebasisoftheheatedsquaremetersofanoffice.

Likewise, you create separate cycles for plan and actual allocations. The

cycle-segment methoddescribed belowisusedfor defining periodic reposting

and also for defining distribution and assessment. From system performance

andallocationstandpoints,however,itisbesttocreateseveralcycleswhichare

processedinsequence. Youcreateseparatecyclesforplanandactualallocations.

Sender and Receiver Rules

Figure 60: Sender and Receiver Rules

Youcancombinesenderandreceiverrelationshipsusingtherulesabove.

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Unit4: Period-endClosing AC410

Sendervaluescanbepostedvalues,fixedamounts,aswellasfixedprices. Ifyou

usepostedamounts,youcanworkwithplanandactualvalues. Youcanspecify

apercentageunder100%,whichleavesacorrespondingamountonthesending

costcenter. Forexample,onthecafeteriacostcenter,thisenablesyoutotakeinto

accountthatthecafeteriaemployeesalsousetheresourcesinthecafeteria.

On the receiver side, you can store fixed amounts, fixed percentages, fixed

portions, and variable portions as rules.

Thetracingfactorofthevariableportionidentifiesapostedvalueonthecost

centerasanallocationbase. Youalsospecifywhetherthevariableportionisto

consistofcosts, consumption, statisticalkeyfigures, or activities. You can use

plan or actual values as an allocation base.

Parallel Execution of Cycles

Figure 61: Parallel Execution of Cycles

Ifyouwishtobemoreeconomicalwiththeallocationprocess,youshouldcreate

separatecycles. Ifacyclecontainsanerror, youonlyneedtorepeatthatcycle,

andnot theentireprocess. You canalsocreateamodular allocationprocessin

which the allocations are processed separately.

Adependentcycleusestheresultsfromthepreviouscycle. Youneedtoexecute

dependentcyclesinthecorrectordertoenablethevaluestobeprocessedcorrectly.

Ontheexecutionscreen,youcanentermorethanonecycleandtheorderinwhich

they are to be processed.

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AC410 Lesson: Periodic Reposting

Independentcyclescanbeprocessedinparalleliftheyhavethesameallocation

type. Inaddition,thecyclesmustbeassignedtodifferentcyclerungroups. This

assignmenttakesplaceintheheaderdataofthecycle. Youcannotprocesscycles

inthesamecycleflowgroupinparallel. Youcanonlystartcyclessimultaneously

indifferent sessionsif they belong todifferentcycleflowgroupsor if you use

background processing.

Onceprocessingiscomplete,youcancheckforerrorsusingtheprocessinglog.

Youcanuse theinformation providedby theSAP system messagestoanalyze

all errors that occurred.

Demonstration: Periodic Reposting

Purpose

Thecostcentersshould allocatetheir coststo thereceiver objectsaccording to

source with theaid of the periodic reposting.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 39

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Unit4: Period-endClosing AC410

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AC410 Lesson: Periodic Reposting

Exercise 13: Periodic Reposting

187

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Define a periodic reposting

• Assignaperiodicrepostingtoacyclerungroup,andrunthecycle.

Business Example

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

consultingcostcentersof theconsultancydepartmentusingperiodicreposting.

Telephoneunitsoneachcostcenterareusedfortheallocation. Toenablemore

thanonecycleinanallocationtypetorunatthesametimeintheorganization,

youneedtoassignthemtodifferentcyclerungroups.

Task 1:

Createacyclewithasegmenttorepostthecostsfromthetelephonecostcenterto

theother cost centersintheconsultingdepartment.

1. Firstofall,checktheCostcenters: Actual/Plan/Variancereporttoseeifthe

telephonecostsof8000EUR(costelement473120)werecorrectlyposted

for the current period.

2. CreaterepostingcyclePR##intheactualdata. Thiscycleistobeginonthe

first dayof thecurrent fiscal year. Name thecyclePeriod. Reposting

Telephone ##.

3. AddasegmentTelephonewithadescriptiontoallcostcenters##. Repost

all of theactualamountsfor theperiod(100%). Usevariable portions

astracingfactors. Theseshouldbethestatisticalkeyfiguresintheactual

data.

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

isthesenderforyourallocation. Yourepostthetelephonecosts,costelement

473120. ThereceiverofthisallocationiscostcentergroupPR-TELE##.

5. Call up theReceiver tracing factor tab page. Enter TELE## (number of

telephoneunits)asthestatisticalkeyfigure. Returntotheheaderdataofthe

cycle. Savethecyclewithchecks. Remainintheheaderdataofthecycle

6. Toenableallofthecyclescreatedinthecoursetoberunatthesametime,

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

GR##,andnameitPRGRP##. Savethecycle. Whenyousavethecycle,

thesystemautomaticallyassignsittorungroupGR##.

Continued on next page

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Unit4: Period-endClosing AC410

Callupthecyclerungroupagain,anddisplaytheoverview.

Task 2:

Run the cycle for periodic reposting.

1. Run your cycle PR## in the test run for the current period. Select

processing with Detail lists.

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

base calculated?

3. DisplaythereceiverinformationforthePR##cycle. Thendisplaytheline

itemsforthecycle. Whydoesthereceiverlistonlyhavehalfasmanyrows

as the line item list?

4. Executetheperiodicrepostinginanupdateruntopostthecreditsanddebits.

To do this, deselect the Test Run.

Task 3:

Check the results of the periodic reposting.

1. Callthecostcenters: actual/plan/variancereportforthecurrentperiodand

version0. Executethereportforthesendingcostcenter101##(Telephone).

Which debit is displayed?

___________________________________________

How many credit records were written?

Continued on next page

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AC410 Lesson: Periodic Reposting

___________________________________________

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

element 473120 (telephone costs)

3. Callthecostcenters: Breakdownbypartnerforcostelement473120.

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

posting?

4. Call the cost centers: Actual/Plan/Variance report for cost center 202##

“IT Services”.

Makesurethatthetelephonecostsarearesultofperiodicrepostingandnot

of a primary posting.

5. Callthecostcenters: Breakdownbypartnerforcostelement473120.

Isthe (partner) sender of thecostsvisible?

Isthepartner informationimportantinthiscase?

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Unit4: Period-endClosing AC410

Solution 13: Periodic Reposting

Task 1:

Createacyclewithasegmenttorepostthecostsfromthetelephonecostcenterto

theother cost centersinthe consultingdepartment.

1. Firstofall,checktheCostcenters: Actual/Plan/Variancereporttoseeifthe

telephonecostsof8000EUR(costelement473120)werecorrectlyposted

for the current period.

a) CCA:InformationSystem→Reportsforcostcenteraccounting→

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 101##

Cost Element 473120

Program → Execute

2. CreaterepostingcyclePR##intheactualdata. Thiscycleistobeginonthe

first dayof thecurrent fiscal year. NamethecyclePeriod. Reposting

Telephone ##.

a) CCA:Period-EndClosing→SingleFunctions→PeriodicReposting

→ Extras → Cycle → Create

FieldNameorDataClass Values

Cycle PU##

Start date 01/01currentfiscalyear

Enter

Text Period. RepostingTelephone

Continued on next page

208

FieldNameorDataClass	Values
Controlling Area	1000
Fiscal Year	Current
From period	Current
To period	Current
Plan version	0
Cost Center	101##
Cost Element	473120

FieldNameorDataClass	Values
Cycle	PU##
Start date	01/01currentfiscalyear

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AC410 Lesson: Periodic Reposting

3. AddasegmentTelephonewithadescriptiontoallcostcenters##. Repost

all of theactualamountsfor theperiod(100%). Usevariable portions

astracingfactors. Theseshouldbethestatisticalkeyfiguresintheactual

data.

a) Edit → Attach segment

FieldNameorDataClass Values

Segment name field 1 Telephone

Segment name field 2 Toallcostcenters##

Sender values

Rule Posted Amounts

Portion in % 100

Actual values Select

Receivertracingfactors

Rule Variable portions

Statistical key figure plan. Create Statist. Actualstatisticalkey

groupPG##andsaveyourcycle. figures

Scalingofnegativetracingfactors No scaling

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

isthesenderforyourallocation. Yourepostthetelephonecosts,costelement

473120. ThereceiverofthisallocationiscostcentergroupPR-TELE##.

a) Choose the Senders/Receiverstab page.

FieldNameorDataClass Values

Sender

Cost Center 101##

Cost Element 473120

Recipient

Cost center group PU-TELE##

Continued on next page

209

FieldNameorDataClass	Values
Segment name field 1	Telephone
Segment name field 2	Toallcostcenters##
Sender values
Rule	Posted Amounts
Portion in %	100
Actual values	Select
Receivertracingfactors
Rule	Variable portions
Statistical key figure plan. Create groupPG##andsaveyourcycle.	Statist. Actualstatisticalkey figures
Scalingofnegativetracingfactors	No scaling

FieldNameorDataClass	Values
Sender
Cost Center	101##
Cost Element	473120
Recipient
Cost center group	PU-TELE##

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Unit4: Period-endClosing AC410

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

telephoneunits)asthestatisticalkeyfigure. Returntotheheaderdataofthe

cycle. Savethecyclewithchecks. Remainintheheaderdataofthecycle

a) ChoosetheReceivertracing factortabpage.

FieldNameorDataClass Values

Selection criteria

Statistical keyfigure TELE##

Goto → Header Data

Cycle → Check → Formal check

Save your data.

6. Toenableallofthecyclescreatedinthecoursetoberunatthesametime,

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

GR##,andnameitPRGRP##. Savethecycle. Whenyousavethecycle,

thesystemautomaticallyassignsittorungroupGR##.

Callupthecyclerungroupagain,anddisplaytheoverview.

a) Goto → Cycle Run Group

Create group icon

FieldNameorDataClass Values

Run group field 1 Gr##

Run group field 2 ParallelizationPRGR##

Confirm your entries.

Save your data!

Goto → Cycle Run Group

Cycle run group overview icon.

Expand G##.

Continued on next page

210

FieldNameorDataClass	Values
Selection criteria
Statistical keyfigure	TELE##

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

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AC410 Lesson: Periodic Reposting

Task 2:

Run the cycle for periodic reposting.

1. Run your cycle PR## in the test run for the current period. Select

processing with Detail lists.

a) CCA:Period-EndClosing→SingleFunctions→PeriodicReposting

FieldNameorDataClass Values

Period Current

Fiscal Year Current

Select Test run and Detail lists.

Cycle PU##

Periodic Reposting → Execute

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

base calculated?

Answer: Goto → Sender

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

receiver cost centers. (80.000).

3. DisplaythereceiverinformationforthePR##cycle. Thendisplaytheline

itemsforthecycle. Whydoesthereceiverlistonlyhavehalfasmanyrows

as the line item list?

Answer: Go back to theBasic List screen.

Goto → Receiver

Review the list.

Go back to the Basic List screen.

Goto → Line items

Thereceiverlistingshowsonlythedebitspostedtothereceivercostcenters.

Thelineitemlistalsodisplaysthecreditpostingsonthesendercostcenter.

4. Executetheperiodicrepostinginanupdateruntopostthecreditsanddebits.

To do this, deselect the Test Run.

Answer: Returntotheinitialscreenforperiodicrepostings. ClickonTest

run to deactivate this setting.

Periodic Reposting → Execute

Continued on next page

211

FieldNameorDataClass	Values
Period	Current
Fiscal Year	Current

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Unit4: Period-endClosing AC410

Task 3:

Check the results of the periodic reposting.

1. Callthecostcenters: actual/plan/variancereportforthecurrentperiodand

version0. Executethereportforthesendingcostcenter101##(Telephone).

Which debit is displayed?

___________________________________________

How many credit records were written?

___________________________________________

a) CCA:InformationSystem→Reportsforcostcenteraccounting→

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 101##

Program → Execute

Thereis no debiton cost center 101##.

Thesystemdidnot writeanycreditrecords.

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

element 473120 (telephone costs)

a) Placeyourcursoronthereportrowforcostelement473120##.

b) Double-click the report row.

c) ChoosetheCostcenters: Actuallineitemsreport.

Continued on next page

212

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

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AC410 Lesson: Periodic Reposting

3. Callthecostcenters: Breakdownbypartnerforcostelement473120.

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

posting?

Answer: Return to the summary report.

Placeyourcursoronthereportrowforcostelement473120##.

Double-click the report row.

ChoosetheCostcenters: Breakdownbypartnerreport.

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

partnersarenotupdatedinthetotalsrecordduringperiodicreposting.

4. Call the cost centers: Actual/Plan/Variance report for cost center 202##

“IT Services”.

Makesurethatthetelephonecostsarearesultofperiodicrepostingandnot

of a primary posting.

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 202##

Program → Execute

c) Placeyourcursoronthereportrowforcostelement473120.

Double-click the report row.

ChoosetheCostcenters: Actuallineitemsreport.

Settings → Layout → Change

List: Hidden columns

Select original bus. transaction.

Left arrow show selected fields icon.

Copy icon.

Continued on next page

213

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

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Unit4: Period-endClosing AC410

5. Callthecostcenters: Breakdownbypartnerforcostelement473120.

Isthe (partner) sender of thecostsvisible?

Isthepartner informationimportantinthiscase?

Answer: Return to the summary report.

Placeyourcursoronthereportrowforcostelement473120.

Double-click the report row.

ChoosetheCostcenters: Breakdownbypartner.

Youdonotreceiveanyinformationonthesenderofthecosts.

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AC410 Lesson: Periodic Reposting

Lesson Summary

You should now be able to:

• Defineandexecutetheperiodicrepostingusingthecyclesegmentmethod.

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Unit4: Period-endClosing AC410

Lesson: Cost Allocations

Lesson Duration: 30 Minutes

198

Lesson Overview

Primaryandsecondarycostpostingsareallocatedbyasenderobjectandallocated

tothecorrespondingManagementAccountingObjectaccordingtotheirsourceat

the end of the period.

Lesson Objectives

After completingthislesson, you will beable to:

• Demonstrate periodic reposting, distribution, and assessment and the

differences between them

• Defineandexecutedistributionsandassessmentsusingthecyclesegment

method.

• Name other cost allocation functions

YoucanfindmoreinformationintheInstructorGuideinSAPNet.

IG p 40

Business Example

The distribution allocates primary costs and the assessment of primary and

secondarycoststothecostincurringManagementAccountingobjects.

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AC410 Lesson: Cost Allocations

Distribution

Figure 62: Distribution

ThedistributionwasdesignedtotransferprimarycostsfromaSenderCostCenter

toreceivingManagementAccountingobjects. Thereforeitisunnecessarytoplan

activityinputsfortheactivitiesproducedbytheendcostcenters.

Adistribution receivercanbeacost center, WBS element, internalorder, cost

object,orabusinessprocess. Youcanrestrictthenumberofreceivercategories

inCustomizing. Youcan onlyrepost primary costs.

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

allocatedattheendoftheperiodbymeansoftheuser-definedkey.

You can only distribute primary costs. During this process, the original cost

element remains the same.

Line items are posted for the sender as well as for the receiver, enabling the

allocation to be recorded in detail.

Youcanreversedistributionsasoftenasrequired.

YouusetheCycle-Segmentmethodtodefinesender-receiverrelationships.

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Unit4: Period-endClosing AC410

Figure63: Comparison: Periodicreposting and distribution

Differencesbetweenperiodicrepostinganddistributionareduetoinformation

content and performance.

Forperiodicreposting,noseparatecreditrecordiswrittenonthesenderforthe

costelementinthesummaryreport. Instead,thetotalsrecordforthecostelement

isreducedonthedebitside,whichmeansthattheoriginaldebitamountcanno

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

systemwritesatotalsrecordforthecredit(“cleancredit”). Theinformationonthe

receiveristhesameforperiodicrepostinganddistribution(“cleandebit”).

Comparedwithperiodicreposting, duringdistribution, thesystemalsoupdates

thepartnerinthetotalsrecordforthesender. Thismeansthatthepartnercanbe

displayedintheinformationsystemonthetotalsrecordlevel.

As fewer totals records are written during periodic reposting, performanceis

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

that illustrates this.

Demonstration: Distribution vs. Periodic Reposting

Purpose

Here, the cost center shall also be credited. The difference between period

repostingsand distribution shall bedemonstrated.

System Data

System:

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AC410 Lesson: Cost Allocations

Client:

UserID:

Password:

Setupinstructions:

1. IG p 41

Assessment

Figure 64: Assessment

Assessment wascreatedto transferprimaryandsecondarycostsfrom asender

costcentertoreceivingManagementAccountingobjects. Duringassessment,cost

centersorbusinessprocessescanbeusedas senders.

Anassessmentreceivercanbeacostcenter,WBSelement,internalorder,cost

object,orabusinessprocess. Youcanrestrictthenumberofreceivercategories

inCustomizing. Youcan onlyrepost primary costs.

Primaryandsecondarypostingsareallocatedattheendoftheperiodbymeans

of the user-defined key.

Duringassessment, theoriginal costelementsaresummarizedintoassessment

costelements(secondarycostelementcategory=42). Asthesystemwritesfewer

totalsrecords, the assessment hasabetter performancethanperiodic reposting

and distribution.

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Unit4: Period-endClosing AC410

Line items are posted for the sender as well as for the receiver, enabling the

allocationtoberecordedindetail. Thesystemdoesnotdisplaytheoriginalcost

elementsonthereceivers. Therefore, assessmentisuseful ifthecostdrilldown

for the receiver is not important, for example, as in the case of the allocation

for the "cafeteria" cost center.

Similar to distribution, the partner is updated in the totals record during

distribution.

You canreverseassessmentsasoften asrequired.

YouusetheCycle-Segmentmethodtodefinesender-receiverrelationships.

Figure65: Overview: PeriodicReposting,Distribution,Assessment

Youcanonlyuseperiodicrepostinganddistributionforprimarycostelements.

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

theyaretransferredtotheprimarycostelementsofthereceiver. Secondarycost

elements remain on the sender.

Theassessment allocatesprimaryaswellassecondarycosts. Theinformation

ontheoriginalprimarycostelementsforthesenderislostbecausethecostsare

allocatedusinganassessmentcostelement(category42). Youcanusemorethan

oneassessmentcostelementfordifferentiationpurposes.

Forperformancereasons,werecommendyouuseperiodicrepostingratherthan

distribution,asthesystemdoesnotwriteanysender/receiverrelationshipsonthe

totalsrecordslevelforthis. Assessmenthasthebestperformanceascostsfrom

differentprimary andsecondary cost elementscan be totaled inoneposting to

the assessment cost element.

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AC410 Lesson: Cost Allocations

Demonstration: Assessment

Purpose

Primaryandsecondarycostelementsshallbeclearedbyusingtheapportionment

to receiver cost centers. Differences between the three procedures (periodic

reposting,distributionandassessment)shallbeexplained.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 41

Cycles and Iterations

Figure 66: Cycles and Iterations (1)

Thesegment relationshipswithinacyclecanbedefinedsothatrepostingsand

allocations of cost centers with different segments (a cost center is also a cost

receiver)takeplace. Costcentersthatwerealreadycreditedcanthusberedebited

during cycle processing.

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Unit4: Period-endClosing AC410

Figure 67: Cycles and Iterations (2)

Toguaranteethat thecostcentersarefullycredited,theSAPsystemiteratively

processes all the sender and receiver relationships defined in a cycle. The

segments are run until each sender is credited as defined by the sender value.

Toguaranteeafinal costcentercredittheSAPsystemprocessesallsender and

receiver relationships that were defined in a cycle iteratively. This type of

processing is faster than iterative processing.

Cyclescannotiteratewitheachother,evenifthecyclesarethesametype. This

processingis faster thanin the iterativeapproach.

Cyclescannotbeiteratedwitheachother,eveniftheyareofthesameclearing

type. When creating cycles you should thus ensure that the cost centers are

processedinthesamecyclewithreciprocalallocationrelationships.

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AC410 Lesson: Cost Allocations

Cycle Header and Cycle Overview

Figure 68: Cycle Header

Theformalcheckfunctionenablesyoutotestanindividualcyclepriortoalive

run. Youcanusetheerrorlogtohelpyoucorrectfaultysegmentsanditerative

relationships(Customizing). Thesystemchecks, forexample,whetherthetotal

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

same for both senders and receivers.

Thesystemusestheobjectsearchtodisplaythecycleusingthefieldvaluesyou

selected(costcenter,activitytypeandsoon)andtodisplaythesegmentinwhich

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

segment using the field value.

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

cycle. Ifyouwanttodisplayaparticularsegment,youcanusethesearchfunction

tosearchforthissegmentwithinthecycle. Youcanusemaintenancefunctions

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

segmentswhencarrying out theallocation run.

Youcansortandaddsegmentsinacycleinlinewithyourrequirements.

Youcandisplaythechangedocumentsforcyclemaintenance. Thesystemlogs

variouscycleandsegmentinformationorsettingsincludingtheenddateofthe

cycle,thedatethecyclewaslastchanged,thenameofthelastpersontomakea

change,thesegmentname,thesenderrule,thereceiverrule,thesenderpercentage

rate, theassessment cost element, and so on.

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Unit4: Period-endClosing AC410

Figure 69: Cycle Overview

The cycle overview provides an overview of all cycles of one type, including

the segmentsbelonging to thistype. Thecycles for the selected allocation are

displayed in a structure tree. The segments are assigned to one level lower

down in the hierarchy in each case. On the selection criteria tab strip, you

specifywhichcyclesandwhatadditionalinformationistobedisplayedinthetree

structure. Onthecycleinformationtabstrip,youcandisplaydataforaparticular

cycleorsegment. Thisprovidesinformationonthegeneraldata,thenumberof

segmentsforthecycle,thelasttimethecyclewasrunorreversed. Forsegments,

youareprovidedwithinformationonthesegmentdefinitionandthesender.

Ifyouwanttoprocessiteratively,activatethisindicatorinthecycledefinition.

TheSAPsystemalsoincludescyclicrelationshipsinthecostcenternetwork. A

receiver can also be a sender of costs.

Theformalcheckfunctionenablesyoutotestanindividualcyclepriortoalive

run. Youcanusetheerrorlogtohelpyoucorrectfaultysegmentsanditerative

relationships(Customizing). Thesystemchecks,forexample,whetherthetotal

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

same for both senders and receivers.

Ifyouactivatedtheruntimelog,youcandisplaythisafterprocessingbychoosing

Technical statistics

Demonstration: Cycle Header

Purpose

Thecycleheaderanditspossibilitiesshouldbemadeapparent.

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AC410 Lesson: Cost Allocations

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 43

Demonstration: Cycle Overview

Purpose

Thecycleoverviewprovidesanoverviewofallexistingcycles.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 43

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Unit4: Period-endClosing AC410

Assessment: Allocation Structure

Figure 70: Assessment: Allocation Structure

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

individualcostelementsorcostelementintervalsintodifferentassessmentcost

elements.

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

element, or an allocation structure.

Intheallocationstructureyoucandefinewhichcostelementsaretobeallocated

underwhichassessmentcostelements. Therefore,youdonotneedtocreatemore

thanonesegmenttoobtaininformationonthesourceofthecoststobeassigned.

Intheallocationstructure,youcanassignsinglecostelements,costelementareas,

or costelementgroupstoanassessment costelement.

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

segmentmaintenance,todisplay,change,orcreateanallocationstructure.

Demonstration: Allocation Structure

Purpose

The allocation structure can be used to differentiate different cost elementsby

means of assignment during distribution.

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AC410 Lesson: Cost Allocations

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 44

Cumulative Allocation

Figure 71: Cumulative Allocation

Assessments,distributionsandperiodicrepostingsareusuallyexecutedbyperiod.

Thismeansthatvaluespostedtoasenderinagivenperiodareallocatedbythe

SAPsystemonthebasisofthetracingfactorsthatwereenteredinthisperiod. If

thetracingfactorsorthesenderamountstobeallocatedaresubjecttostrong

fluctuations,andyouareusingperiod-basedprocessing, youcannotassignthe

allocatedcostsaccordingtotheir source. Cumulativeprocessingof thetracing

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

spreading the allocations across periods.

Youspecify whether the cycle isto be carried out cumulatively on theheader

screen of cycle processing.

Ifyouexecuteacycleforwhichyouhaveselectedtheindicatorforcumulative

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

includingthecurrentperiod,basedonallocatedtracingfactorsaccumulatedfrom

period1onwards. TheSAPSystemalsoaccumulatestheallocationamountsit

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Unit4: Period-endClosing AC410

hasdeterminedandpoststheminthecurrentperiod,minustheamountsallocated

in the prior periods. Thisensures that thepostings in the prior periodsremain

unchanged.

Cumulative processing is possible only for distributions, assessments, and

periodic repostings.

Cumulativeprocessingisonlyadvisableifthesender-receiverrelationshipsare

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

when you execute cumulative processing.

Cumulativeprocessingalwaysaccumulatesvaluesstartingfromperiod1.

Segment Reverse and Rebook

Figure 72: Segment Reverse and Rebook

Many organizations have to change allocations from past periods. Audit

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

errors mean that corrections are necessary even months after allocations were

finished. Segment reversal and rebooking involves taking segments from a

previousperiodandpostinganewallocationinthecurrentperiod(usingcorrected

reference data from the previous period).

Thesegmentreversaldeletestheallocationpostingsfortheselectedsegmentby

repostingtheresultswithreversed+/-signs. Thedataforthecurrentperiod-end

closing transaction is not changed.

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AC410 Lesson: Cost Allocations

Segmentreversalandrebookingdeletestheallocationbutretainsthecomponent

data. Ifrequired, youcancorrectdatafromthepreviousperiodfor aparticular

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

signs,selectdifferentreceivers,andmakeanyothercorrectionsnecessary. You

canusetherebookingfunctionsonlyincombinationwiththereversalfunction:

aseparatetransactionforrebookingsdoesnot exist.

Althoughtheperiodthatistobereversedisnormallyclosed,thisdoesnothaveto

bethecase. However,allocationsbelongingtothepreviousperiodmusthaveused

thecycleandthesegments,andthecurrentperiodmustnotbeclosed. Youdo

notneedtorepeatperiod-endclosingforthepreviousperiods;reportingremains

consistent for all the periods in question.

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

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

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

couldcauseinconsistenciesanderrorsifyoudonotreverseandrebookiterative

segments at the same time

Figure 73: Segment Reverse and Rebook: Example

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

Percentagerateswereentered as tracing factors.

BetweenJanuaryandMarchcostcenterApostsitscostsofUNI100inequalparts

tocostcentersBandC.InApril,however,anemployeeseesthattheallocation

baseswereincorrect. Thereposting isto bemade, witha75%portionforcost

centerB,and25%forcostcenterC.Youhavetoreversetherepostingallocation

for the closed periods (January through March).

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Unit4: Period-endClosing AC410

SegmentreverseinAprilcancelstheallocationsthattookplacefromCostCenter

A to Cost CentersBand Cin January, February, andMarch. Cost Center A is

debited with 3 × 100 = 300.

CostCentersBandCarecreditedwith3×50=150. (Thecorrectionispostedin

April, not in the original posting period.)

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

periodsusingthenewtracingfactor. CostCenter Aiscredited with300. Cost

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

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

ThestandardrepostingforAprilisnowmadeonthebasisofthenewtracingfactor.

Manual Cost Allocation

Figure 74: Manual Cost Allocation

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

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

center,undermanualcostallocation,aseparatecreditlineiswrittentothesender.

Youcanavoidhavingtomaketime-consumingsettingsinCustomizingbyusing

manualcostallocationforsimpleallocations. Manual costallocationalsolets

youcorrectincorrectsecondarypostingsandimportdatafromexternalsystems.

Suchadjustmentsdonotinvolveareversal,butanewallocation.

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AC410 Lesson: Cost Allocations

Youcanusemanualcostallocationforallcostelementcategories. Anexception

tothisiscategory43(allocationofactivities/processes)whichmayonlybeused

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

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

cost objects, and real estate objects.

Notethatyoucanusemanualcostallocationforactualdataonly.

Ifyoucarryoutperiod-basedallocationfollowingmanualallocation,ensurethat

allthecost elementsused inthemanualpostingarecontainedintheallocation

schemeforautomaticallocation. Coststhataredebitedtoacostcenterbymanual

cost allocation cannot be further debited using periodic reposting. Periodic

repostingsareusedonlytocorrectpostings,andshouldbecarriedoutbeforethe

allocations(manual or automatic) take place.

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Unit4: Period-endClosing AC410

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AC410 Lesson: Cost Allocations

Exercise 14: Cost Allocations

211

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Defineandexecuteanassessmentcyclewithmorethanonesegment

• Explain segment iteration

• Usedifferentfunctionsforsegmentandcyclemanagement.

Business Example

Mostcostcentersinyourorganizationwillbecreditedusingassessment. During

thisprocess,costcentersaredebitedsimultaneously. Asmorethanonecostcenter

isinvolvedin assessment, you prefer clearer, moreconvenient displayand use

of the data quantities.

Task 1:

Solve the following task:

1. Explaintotheprojectteammemberswhyyoudidnotchoosedistributionto

creditthe“Telephone”costcenter. Distributionwouldalsohavetransferred

the primary costs.

Task 2:

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

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

1. Create cycle A## in the actual data. This cycle is to begin on the first

day of thecurrentfiscalyear. NamethecycleAssessment Consulting

Department##. DeselecttheIterativeindicator. Defineasegmentforeach

of the different assessment relationships.

Continued on next page

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Unit4: Period-endClosing AC410

1st segment

• AddasegmentORGA##withthedescriptionAssessment201##by

percentages. Theallocationcostelementis6300##. 100%ofthe

postedactualcostsaretobeassessedusingfixedpercentages.

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

(Organization)isthesenderfortheassessment. Thesystemallocates

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

A-ORGA##costcentergroupisthereceiverfortheassessment.

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

costcenteruses60%ofitstimeandresourcesforFI/COConsulting

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

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

2nd segment

• AddasegmentIT-SERV##withthedescriptionAssessment202##

byPC.Theallocationcostelementis6310##. 100%oftheposted

actualcostsaretobeassessedusingvariableportionsoftheactual

statistical key figure.

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

Services)isthesenderfortheassessment. Thesystemallocatesall

ofthecostelementsinthe4000000to650000interval. TheA-IT##

costcentergroupisthereceiveroftheallocation.

• ChoosetheReceivertracingfactortabpage. Enterthestatisticalkey

figurePC##asatracingfactorforyourallocations.

• Astheconsultantsareoftenoutoftheoffice,theirPCsrequirefewer

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

includethisontheRec. wghtfactorstabpage. For the201##cost

center(Organization),enterafactorof300,asrepairexpensesfor

thePCsonthatcostcenterarethreetimeshigher.

Continued on next page

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AC410 Lesson: Cost Allocations

3rd segment

• Addasegment MOTO##with thedescriptionAssessment 203##

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

posted actual costsareto beassessed using variableportionsof

the actual statistical key figure.

• ChoosetheSender/Receivertabpage. The203##costcenter(Motor

Pool)isthesenderfortheassessment. Thesystemallocatesallofthe

costelementsinthe4000000to650000interval. Theconsultingcost

centers(costcentergroupB30##)arethereceiversoftheallocation.

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

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

segmentheader. Carryoutaformalcheck. Saveyourentries.

2. Toenableallofthecyclescreatedinthecoursetoberunatthesametime,

youneedtoassignthecyclestodifferentflowgroups. Createaflowgroup

GR##,andnameitAGRP##. (Asthisisadifferentallocationcategorythan

inthepreviousexercise,thenameGR##canbeusedagain). Savethecycle.

Task 3:

Solve the following task:

1. Before you make the assessment, call up the Cost Centers:

actual/plan/variancereportforthecurrentperiodandversion0. Execute

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

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

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

201## (Organiza-

tion)________________________________________________

202## (IT

Services)__________________________________________________

203## (Motor

Pool)__________________________________________________

Task 4:

Run the actual cycle for the assessment.

1. RuntheA##cycleforthecurrentperiod,withdetaillists. SelectTestRun.

Continued on next page

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Unit4: Period-endClosing AC410

2. Displaythesegments. WhatdoesthefigurethreesignifyincolumnE?

3. Callupthereceiversforeachsegment. Notedowneachreceivercostcenter.

Receiver segment ORGA##:

1. 2. 3.

Receiver segment IT-SERV##

1. 2. 3.

Receiver segment MOTO##:

1. 2. 3.

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

cost centers debited, and vice versa.

201##(Organization)debits202##(ITServices)with_______________

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

5. Thecost center202##(ITServices)allocatesitscostsonthebasisof the

numberofPCs. Althoughthecostcenter201##(Organization)onlyhas2

PCs,atracingfactorof6isdisplayed. Provideanexplanationforthis.

6. Runthecycleinanupdateruntoposttheallocations.

Continued on next page

236

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