AC410_EN_Col52_FV_Inst_A4 (第7页) | ERP软件技术分享

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AC410 Lesson: Cost Allocations

Task 5:

Check theresult of theassessment in thereport.

1. Callthecostcenters: actual/plan/variancereportforthecurrentperiodand

version0. Executethereportforthecostcentergroup(B20##).

Althougha100%credit(senderrule)wasdefinedforallthecostcentersin

theassessmentcycle, notallofthecost centersarecredited. Whichwere

not credited?

_________________________________________

2. Whywerethesecostcentersnotcompletelycredited?

(See the notes for exercise 4-3)

Task 6:

Nowexecutetheassessmentwithiterationofthesegments.

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

exercise. Executethereversal in anupdaterun.

2. NowchangetheA##cyclebyselectingtheIterativeindicatorintheheader

data. Save the cycle.

3. RuntheA##assessmentcycleagaininanupdaterun.

Continued on next page

237

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Unit4: Period-endClosing AC410

4. Call up thesenderinformationandnotedownthesender amountsfor the

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

201## (Organiza-

tion)________________________________________________

202## (IT

Services)__________________________________________________

Comparethenumberswiththosefromexercise3. Whatdoyounotice?

5. Callupthelineitems. Notedowntheentriesthatthe201##(Organization),

202##(ITServices)costcentersdebited,andviceversa.

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

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

Comparethenumberswiththosefromexercise4-4.

What causes this difference?

Task 7: Optional

1. Optional

Usethefollowinggraphicandtablestotrack the iteration manually. The

graphic already containsthe receiver tracing factors for allocation of the

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

Complete the tables.

Hint: Theamountscanbedeterminedwithoutusingacalculator.

Any small variances that may arise in the result calculated by

the mySAP ERP system are not important for understanding the

exercise.

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238

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AC410 Lesson: Cost Allocations

201##(Organization) 60%to301##(ConsultantFI/CO)

30%to302##(ConsultantLO)

10% to202## (IT service)

Actual Cost debit Tracing Allocation to

costs from 202## (IT factor 202##(ITService)

from the Service)

sender

1stRun 9,000 --- 10%

2ndRun --- 10%

3rdRun --- 10%

4thRun --- 10%

S 10%

202##(IT Service) 18→301##(ConsultantFI/CO)

tracing factor

12→302##(ConsultantLO)

6 →201##(Organization)

Actual Cost debit Tracing Allocation

costs from 201## factor to 201##

from the (Organization) (Organization)

sender

1stRun 36,000 --- 1/6

2ndRun --- 1/6

3rdRun --- 1/6

4thRun --- 1/6

S 1/6

Task 8:

Solve the following task:

1. ChecktheresultoftheassessmentintheCostCenters: actual/plan/variance

reportforthecurrentperiodandversion0. Executethereportforthecost

centergroup(B20##). Gotoeachindividualcostcenter.

What do you notice?

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239

	Actual costs from the sender	Cost debit from 202## (IT Service)	Tracing factor
1stRun	9,000	---	10%
2ndRun	---		10%
3rdRun	---		10%
4thRun	---		10%
S			10%

	Actual costs from the sender	Cost debit from 201## (Organization)	Tracing factor
1stRun	36,000	---	1/6
2ndRun	---		1/6
3rdRun	---		1/6
4thRun	---		1/6
S			1/6

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Unit4: Period-endClosing AC410

_____________________________________________

Task 9: Optional

Management Accounting employees that were not directly involved in the

definition of the cycles would like to have a brief overview of the allocation

relationships. DemonstratetheoptionsprovidedbythemySAP ERPsystemto

your colleagues.

1. CalluptheCycleoverview. Placethecursorinthecyclefor thestructure

planontheassessmentcycleA##,andcallupthecycleinformation.

2. Display previous processing.

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

Executedorreversedcyclesdialogbox. Youcancallupthelineitemsby

double-clickingonthecorrespondingdocumentnumber.

240

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AC410 Lesson: Cost Allocations

Solution 14: Cost Allocations

Task 1:

Solve the following task:

1. Explaintotheprojectteammemberswhyyoudidnotchoosedistributionto

creditthe“Telephone”costcenter. Distributionwouldalsohavetransferred

the primary costs.

Answer: Thesender cost center doesnot requireany information on the

amount of the original debit.

Sendersandreceiversdonotrequireanypartnerinformation.

Lower use of system resources.

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.

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%for LOConsulting(302##), andtheremaining10%

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

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241

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Unit4: Period-endClosing AC410

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.

3rd segment

• Addasegment MOTO##withthedescriptionAssessment 203##

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

posted actual costs are to beassessed using variable portionsof

the actual statistical key figure.

• ChoosetheSender/Receivertabpage. The203##costcenter(Motor

Pool)isthesenderfortheassessment. Thesystemallocatesallofthe

costelementsinthe4000000to650000interval. Theconsultingcost

centers(costcentergroupB30##)arethereceiversoftheallocation.

• Choose the Receiver tracing factortab page. Enter the statistical

key figure MI##asatracingfactor for your allocations. Goto the

segmentheader. Carryoutaformalcheck. Saveyourentries.

a) CCA: Period-End Closing → Single Functions → Allocations →

Assessment →Extras →Cycle→ Create

Fields Values

Cycle ASSE##

Start date 01.01 current fiscalyear

Execute or Enter icon.

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242

Fields	Values
Cycle	ASSE##
Start date	01.01 current fiscalyear

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AC410 Lesson: Cost Allocations

Text Assessmentconsultingdept##

Iterativeindicator Deselect

Version 0

c) 1st segment

Edit → Attach segment

Segmentnamefield1 Orga##

Segmentnamefield2 Assessment201##bypercentage

AssessmentCostElement 6300##

Sender Values

Rule Posted Amounts

Portion in % 100

Originofactualvalues Select

ReceiverTracingFactors

Receiver rule Fixed percentages

Switch to the Senders/receivers tab page.

Sender

Cost Center 201##

Cost Element From400000 to650000

Recipient

Cost Center Group A-ORGA##

SwitchtotheReceivertracingfactortabpage.

Recipient Percentage portion

202## 10

301## 60

302## 30

d) 2nd segment

Edit → Attach segment

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243

Text	Assessmentconsultingdept##
Iterativeindicator	Deselect
Version	0

Segmentnamefield1	Orga##
Segmentnamefield2	Assessment201##bypercentage
AssessmentCostElement	6300##
Sender Values
Rule	Posted Amounts
Portion in %	100
Originofactualvalues	Select
ReceiverTracingFactors
Receiver rule	Fixed percentages

Sender
Cost Center	201##
Cost Element	From400000 to650000
Recipient
Cost Center Group	A-ORGA##

Recipient	Percentage portion
202##	10
301##	60
302##	30

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Unit4: Period-endClosing AC410

Segmentnamefield1 IT-Serv##

Segmentnamefield2 Assessment202##byPCnumber

AssessmentCostElement 6310##

Sender Values

Rule te Posted Amounts

Portion in % 100

Originofactualvalues Select

ReceiverTracingFactors

Receiver rule Variable portions

Variabletypeportions Statist. Actualstatisticalkeyfigures

Switch to the Senders/receivers tabpage.

Sender

Cost Center 202##

Cost Element From400000to650000

Recipient

Cost Center Group Group A-IT##

SwitchtotheReceivertracingfactortabpage.

Fields Values

Statistical key figure PC##

SwitchtotheReceiverweighingfactorstabpage.

Recipient Factor per 100

201## 300

e) 3rd segment

Edit → Attach segment

Segmentnamefield1 Mo.Pool##

Segmentnamefield2 Assessment203##bykmnumber.

AssessmentCostElement 6311##

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244

Segmentnamefield1	IT-Serv##
Segmentnamefield2	Assessment202##byPCnumber
AssessmentCostElement	6310##
Sender Values
Rule te	Posted Amounts
Portion in %	100
Originofactualvalues	Select
ReceiverTracingFactors
Receiver rule	Variable portions
Variabletypeportions	Statist. Actualstatisticalkeyfigures

Sender
Cost Center	202##
Cost Element	From400000to650000
Recipient
Cost Center Group	Group A-IT##

Fields	Values
Statistical key figure	PC##

Recipient	Factor per 100
201##	300

Segmentnamefield1	Mo.Pool##
Segmentnamefield2	Assessment203##bykmnumber.
AssessmentCostElement	6311##

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AC410 Lesson: Cost Allocations

Sender Values

Rule Posted Amounts

Portion in % 100

Originofactualvalues Select

ReceiverTracingFactors

Receiver rule Variable portions

VariabletypePortions Statist. Actualstatisticalkeyfigures

Switch to the Sender/receiver tab page.

Sender

Cost Center 203##

Cost Element From400000to650000

Recipient

Cost CenterGroup B30##

SwitchtotheReceivertracingfactortabpage.

Fields Values

Statistical key figure MI##

Goto → Header Data

Formal check icon

Save your data!

Continued on next page

245

Sender Values
Rule	Posted Amounts
Portion in %	100
Originofactualvalues	Select
ReceiverTracingFactors
Receiver rule	Variable portions
VariabletypePortions	Statist. Actualstatisticalkeyfigures

Sender
Cost Center	203##
Cost Element	From400000to650000
Recipient
Cost CenterGroup	B30##

Fields	Values
Statistical key figure	MI##

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Unit4: Period-endClosing AC410

2. Toenableallofthecyclescreatedinthecoursetoberunatthesametime,

youneedtoassignthecyclestodifferentflowgroups. Createaflowgroup

GR##,andnameitAGRP##. (Asthisisadifferentallocationcategorythan

inthepreviousexercise,thenameGR##canbeusedagain). Savethecycle.

a) IntheheaderdataoftheASSE## assessmentcycle.

Goto→CycleRunGroup→CreateGroupIcon

Fields Values

Run group field 1 GR##

Run group field 2 ParallelizationassessmentGrp##

Confirm your entries.

Save the cycle.

Task 3:

Solve the following task:

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

actual/plan/variancereportforthecurrentperiodandversion0. Execute

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

Whichamountsareallocatedfromthe201##(Organization), 202##(IT

Services), and203##(MotorPool)costcenters?

201## (Organiza-

tion)________________________________________________

202## (IT

Services)__________________________________________________

Continued on next page

246

Fields	Values
Run group field 1	GR##
Run group field 2	ParallelizationassessmentGrp##

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AC410 Lesson: Cost Allocations

203## (Motor

Pool)__________________________________________________

a) CCA:InformationSystem→ReportsforCostCenterAccounting→

Plan/ActualComparisons→Costcenters: Actual/Plan/Variance

Field Name Values

Controlling Area 1000

Fiscal Year Current

From period Current

To period Current

Plan version 0

Cost Center Group B20##

Navigatetoeachindividualcostcenterinthevariationmenu.

c) The following will be allocated:

Cost Center 201## 9,000

Cost Center 202## 36,000

Cost Center 203## 120,000

Continued on next page

247

Field Name	Values
Controlling Area	1000
Fiscal Year	Current
From period	Current
To period	Current
Plan version	0
Cost Center Group	B20##

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Unit4: Period-endClosing AC410

Task 4:

Run the actual cycle for the assessment.

1. RuntheA##cycleforthecurrentperiod,withdetaillists. SelectTestRun.

a) CCA: Period-End Closing → Single Functions → Allocations →

Assessment

Field Name Values

Period Current

Fiscal Year Current

Test run Select

Detail lists Select

Cycle ASSE##

Assessment → Execute

2. Displaythesegments. WhatdoesthefigurethreesignifyincolumnE?

Answer: Goto → Segments

ColumnRdisplaysthereceiverrulestoredineachsegment. (F1Help)

3 signifiesfixedpercentagesasthetracingfactor.

3. Callupthereceiversforeachsegment. Notedowneachreceivercostcenter.

Receiver segment ORGA##:

1. 2. 3.

Receiver segment IT-SERV##

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248

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

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

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AC410 Lesson: Cost Allocations

1. 2. 3.

Receiver segment MOTO##:

1. 2. 3.

a) Place your cursor on thegiven segment.

Goto → Recipient

Repeat for each segment.

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

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

ReceiversforsegmentVEHIC## --- 301## 302##

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

cost centers debited, and vice versa.

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

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

Answer: From the basic list

Goto → Line items

202## debits 201## with 900,

202## debits 201## with 6,000

5. Thecost center202##(ITServices)allocatesitscostsonthebasisof the

numberofPCs. Althoughthecostcenter201##(Organization)onlyhas2

PCs,atracingfactorof6isdisplayed. Provideanexplanationforthis.

Answer: ReceivertracingfactorsthataredefinedusingtheVariableportions

rulecanbeassignedwithdifferentweightingfactors. Thisweightingfactor,

whenmultipliedwiththetracing factor, enablesyoutotakein toaccount

differencesincostscausedbytheindividualreceivers.

Costcenter 201##has2PCsthat incurmaintenanceexpensethat isthree

timeshigherthanforothercostcenters, sincetheyareusedfar morethan

othercostcenters'PCs. Duetotheweightingfactorof300,thetracingfactor

for assessment is increasedfrom two to six.

Continued on next page

249

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

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

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Unit4: Period-endClosing AC410

6. Runthecycleinanupdateruntoposttheallocations.

a) CCA: Period-End Closing → Single Functions → Allocations →

Assessment

Field Name Values

Period Current

Fiscal Year Current

Test run Deselect

Detail lists Select

Cycle ASSE##

Assessment → Execute

Task 5:

Check theresult of theassessment in the report.

1. Callthecostcenters: actual/plan/variancereportforthecurrentperiodand

version0. Executethereportforthecostcentergroup(B20##).

Althougha100%credit(senderrule)wasdefinedforallthecostcentersin

theassessmentcycle, notallofthecost centersarecredited. Which were

not credited?

_________________________________________

Continued on next page

250

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

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AC410 Lesson: Cost Allocations

_________________________________________

a) CCA:InformationSystem→ReportsforCostCenterAccounting→

Plan/ActualComparison→Costcenters: Actual/Plan/Variance

Field Name Values

Controlling Area 1000

Fiscal Year Current

From period Current

To period Current

Plan version 0

Cost Center Group B20##

Cost center 201## Balance + 6,000

Cost center 202## Balance + 900

2. Whywerethesecostcentersnotcompletelycredited?

(See the notes for exercise 4-3)

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

Sincetheassessmentcyclewasnotdefinediteratively,onlyoneallocation

runtakesplacetocreditthesendercostcenters. Debitsthatarisefromthe

assessment remainonthereceiver cost centers.

Continued on next page

251

Field Name	Values
Controlling Area	1000
Fiscal Year	Current
From period	Current
To period	Current
Plan version	0
Cost Center Group	B20##

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Unit4: Period-endClosing AC410

Task 6:

Nowexecutetheassessmentwithiterationofthesegments.

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

exercise. Executethereversalinanupdaterun.

a) CCA: Period-End Closing → Single Functions → Allocations →

Assessment

Field Name Values

Period Current

Fiscal Year Current

Test run Deselect

Detail lists Select

Cycle ASSE##

Assessment → Reverse

Enter

2. NowchangetheA##cyclebyselectingtheIterativeindicatorintheheader

data. Save the cycle.

a) Extras → Cycle → Change

A## Enter cycle

SelecttheIterativeindicatorinthecycleheaderdata.

b) Save your data!

Continued on next page

252

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

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AC410 Lesson: Cost Allocations

3. RuntheA##assessmentcycleagaininanupdaterun.

a) Switchtotheinitialscreenforassessment(Goto? Back.)

Field Name Values

Period Current

Fiscal Year Current

Test run Deselect

Detail lists Select

Cycle ASSE##

Assessment → Execute

4. Call upthesenderinformation andnotedownthesender amountsfor the

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

201## (Organiza-

tion)________________________________________________

202## (IT

Services)__________________________________________________

Comparethenumberswiththosefromexercise3. Whatdoyounotice?

Answer: Goto → Sender

The following was allocated:

Cost Center 201## 15,254,24

Cost Center 202## 37,525,42

Duetoiteration,thecreditamountsoneachsendercostcenterarehigher.

Goto → Basic list

Continued on next page

253

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

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Unit4: Period-endClosing AC410

5. Callupthelineitems. Notedowntheentriesthatthe201##(Organization),

202##(ITServices)costcentersdebited,andviceversa.

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

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

Comparethenumberswiththosefromexercise4-4.

What causes this difference?

Answer: Goto → Line items

202## debits 201## with 1,525,42

202## debits 201## with 6,254,24

Bothcostcentersarecredited100%. Thisisbecausetheinitialdebitoneach

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

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

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

Task 7: Optional

1. Optional

Usethefollowinggraphicandtablestotrack the iteration manually. The

graphic already containsthe receiver tracing factors for allocation of the

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

Complete the tables.

Hint: Theamountscanbedeterminedwithoutusingacalculator.

Any small variances that may arise in the result calculated by

the mySAP ERP system are not important for understanding the

exercise.

201##(Organization) 60%to301##(ConsultantFI/CO)

30%to302##(ConsultantLO)

10% to202## (IT service)

Continued on next page

254

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AC410 Lesson: Cost Allocations

Actual Cost debit Tracing Allocation to

costs from 202## (IT factor 202##(ITService)

from the Service)

sender

1stRun 9,000 --- 10%

2ndRun --- 10%

3rdRun --- 10%

4thRun --- 10%

S 10%

202##(IT Service) 18→301##(ConsultantFI/CO)

tracing factor

12→302##(ConsultantLO)

6 →201##(Organization)

Actual Cost debit Tracing Allocation

costs from 201## factor to 201##

from the (Organization) (Organization)

sender

1stRun 36,000 --- 1/6

2ndRun --- 1/6

3rdRun --- 1/6

4thRun --- 1/6

S 1/6

a) Of this amount, 6,150.00 is redebited to cost center 201##

(Organization). During the second run, cost center 201##

(Organization)allocates6150,ofwhich610isdebitedtocostcenter

202##(IT Service). Cost center 202##(IT Service)inturn, redebits

costcenter201##(Organization)with1/6ofthatamount.

201##(Organization) 60%to301##(ConsultantFI/CO)

30%to302##(ConsultantLO)

10%to202##(ITServices)

Continued on next page

255

	Actual costs from the sender	Cost debit from 202## (IT Service)	Tracing factor
1stRun	9,000	---	10%
2ndRun	---		10%
3rdRun	---		10%
4thRun	---		10%
S			10%

	Actual costs from the sender	Cost debit from 201## (Organization)	Tracing factor
1stRun	36,000	---	1/6
2ndRun	---		1/6
3rdRun	---		1/6
4thRun	---		1/6
S			1/6

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Unit4: Period-endClosing AC410

Actual Cost debit Trac- Allocation

costs from 202## ingfac- to 202## (IT

fromthe (IT Service) tor Service)

sender

1stRun 9,000 --- 10% 900,

2nd --- 6,150 10% 615,

Run

3rd --- 102,50 10% 10,25

Run

4thRun --- 1,71 10% 0,17

--- 0,03 --- ---

S 6,254,24 10% 1,525,42

202##(IT Service) 18→301##(ConsultantFI/CO)

tracing factor

12→302##(ConsultantLO)

6→201##(Organization)

Actual Cost debit Trac- Allocation

costs from 201## ingfac- to 201##

fromthe (Organization) tor (Organization)

sender

1stRun 36,000 900, 1/6 6,150

2nd --- 615, 1/6 102,50

Run

3rd --- 10,25 1/6 1,71

Run

4thRun --- 0,17 1/6 0,03

S 1,525,42 1/6 6,254,24

Task 8:

Solve the following task:

1. ChecktheresultoftheassessmentintheCostCenters: actual/plan/variance

reportforthecurrentperiodandversion0. Executethereportforthecost

centergroup(B20##). Gotoeachindividualcostcenter.

Continued on next page

256

	Actual costs fromthe sender	Cost debit from 202## (IT Service)	Trac- ingfac- tor	Allocation to 202## (IT Service)
1stRun	9,000	---	10%	900,
2nd Run	---	6,150	10%	615,
3rd Run	---	102,50	10%	10,25
4thRun	---	1,71	10%	0,17
	---	0,03	---	---
S		6,254,24	10%	1,525,42

	Actual costs fromthe sender	Cost debit from 201## (Organization)	Trac- ingfac- tor	Allocation to 201## (Organization)
1stRun	36,000	900,	1/6	6,150
2nd Run	---	615,	1/6	102,50
3rd Run	---	10,25	1/6	1,71
4thRun	---	0,17	1/6	0,03
S		1,525,42	1/6	6,254,24

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AC410 Lesson: Cost Allocations

What do you notice?

_____________________________________________

a) CCA:InformationSystem→ReportsforCostCenterAccounting→

Plan/ActualComparison→CostcenterActual/Plan/Variance

Field Name Values

Controlling Area 1000

Fiscal Year Current

From period Current

To period Current

Plan version 0

Cost Center Group B20##

Program → Execute

All cost centersare completely credited.

Task 9: Optional

Management Accounting employees that were not directly involved in the

definition of the cycles would like to have a brief overview of the allocation

relationships. DemonstratetheoptionsprovidedbythemySAP ERPsystemto

your colleagues.

1. Call uptheCycleoverview. Placethecursorinthecycleforthestructure

planontheassessmentcycleA##,andcallupthecycleinformation.

a) CCA: Period-End Closing → Single Functions → Allocations →

Assessment→Extras→Cycle→DisplayOverview

b) ExpandtheASSE##node. DoubleclickASSE##.

Click on the Cycleinformation tabpage.

2. Display previous processing.

Continued on next page

257

Field Name	Values
Controlling Area	1000
Fiscal Year	Current
From period	Current
To period	Current
Plan version	0
Cost Center Group	B20##

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Unit4: Period-endClosing AC410

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

Executedorreversedcyclesdialogbox. Youcancallupthelineitemsby

double-clickingonthecorrespondingdocumentnumber.

a) Processed to date tab page

Double-clickontheselectedcycleintheExecutedorreversedcycles

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

item view.

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AC410 Lesson: Cost Allocations

Exercise 15: Cost Allocations

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Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create an allocation structure.

Business Example

Youfeel that theassessment of acost center that onlyhasoneassessment cost

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

detailed informationonthesourceof thecostelements, suchas, assessmentof

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

segmentsif,forexample,youwanttousetenassessmentcostelementstocredit

acost center. Youdefine an allocation structureso you can usemore thanone

assessment cost element in a segment.

Task 1:

Infuture,theassessmentofthe“MotorPool”costcenteristobemoredetailed,

withtwoassessmentcostelements. Theseareassessmentofpersonnelcostsand

assessmentofthevehiclecosts. Defineanallocationstructure.

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

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

element category 42.

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

Materialandpersonnelcosts. Tonamethestructure,choosethefirstletter

ofthealphabet(A)ifyouareingroup01,Bifyouareingroup02, andJ

if you are in group 10, and so on.

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

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

assignment, specifywhich primary cost elementsareto beallocated with

which assessment cost element.

4. Selectassignment01,andgototheSourcedefinition. Youwanttoallocate

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

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

element for allocating the vehicle costs.

5. Selectassignment02,andgototheSourcedefinition. Youwanttoallocate

allpersonnelcosts(fromcostelement420000to431000).

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Unit4: Period-endClosing AC410

Costelement6317##(AssessmentMotorPersonnel##)istobeusedasthe

assessmentcostelementforallocatingthepersonnelcosts.

Task 2:

Youwanttofamiliarizeyourselfwiththewaytheallocationstructureworks.

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

exercise.

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

Segmentoverview. CopytheMOTO##segment,andinsertacopy. Name

thenewsegmentMOTO##NEW.Thisiswhereyouenteryourallocation

structure. AstherearenowtwosegmentsforassessmentoftheMotorPool

costcenter,thesystemcreditedthecostcentermorethan100%. Therefore,

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

indicatorinthesegmentheader. Ifyousetthelockingindicator,thesegment

definitionisretained,butisnotincludedinthecyclerun. Saveyourchanges.

3. RuntheA##assessmentcycleagaininanupdaterun.

4. Callupthesenderinformation. Althoughonlythreecostcentersareinvolved

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

explanation for this

Task 3:

Solve the following task:

1. Checktheresultoftheassessmentinthereportofareceiver. Callthecost

centers: Actual/Plan/Variancereportforthecurrentperiodandversion0.

Executethereportforthecostcenter302##(ConsultantLO)).

Whichadditionalinformationdoyounowhaveonthereceivercostcenter?

______________________________________________

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AC410 Lesson: Cost Allocations

Solution 15: Cost Allocations

Task 1:

Infuture,theassessmentofthe“MotorPool”costcenteristobemoredetailed,

withtwoassessmentcostelements. Theseareassessmentofpersonnelcostsand

assessmentofthevehiclecosts. Defineanallocationstructure.

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

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

element category 42.

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

Create secondary

FieldNameorDataClass Values

Cost element 6316##

Valid from 01/01currentfiscalyear

To 12/31/9999

Name Assess. Vehic-mat##

Costelementcategory 42

Save your data!

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

Change the name and description.

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261

FieldNameorDataClass	Values
Cost element	6316##
Valid from	01/01currentfiscalyear
To	12/31/9999
Name	Assess. Vehic-mat##
Costelementcategory	42

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Unit4: Period-endClosing AC410

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

Materialandpersonnelcosts. Tonamethestructure,choosethefirstletter

ofthealphabet(A)ifyouareingroup01,Bifyouareingroup02, andJ

if you are in group 10, and so on.

a) IMG→Controlling→CostCenterAccounting→ActualPostings→

Period-EndClosing→Assessment→DefineAllocationStructure→

Edit → New entries

FieldNameorDataClass Cost Elements

Structure See exercise

Text Materialandpersonnelcosts

Save your data!

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

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

assignment, specifywhich primary costelementsaretobeallocatedwith

which assessment cost element.

a) SelectthestructureandswitchtotheDialogStructuretree.

Double-click Assignments.

Edit → New entries

Assignments Text

01 Vehicle material costs

02 Personnel costs

Save your data!

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262

FieldNameorDataClass	Cost Elements
Structure	See exercise
Text	Materialandpersonnelcosts

Assignments	Text
01	Vehicle material costs
02	Personnel costs

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AC410 Lesson: Cost Allocations

4. Selectassignment01,andgototheSourcedefinition. Youwanttoallocate

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

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

element for allocating the vehicle costs.

a) SelectAssignment01,andswitchtotheDialogStructuretree.

Double-click on Source.

FieldNameorDataClass Cost Elements

Cost element from 475000

Go to the Dialog Structure tree.

Double-click onAssessment cost element

Edit → New entries

Assessmentcostelement 6316##

Save your data!

5. Selectassignment02,andgototheSourcedefinition. Youwanttoallocate

allpersonnelcosts(fromcostelement420000to431000).

Costelement6317##(AssessmentMotorPersonnel##)istobeusedasthe

assessmentcostelementforallocatingthepersonnelcosts.

a) Return to assignments.

SelectAssignment02,andswitchtotheDialogStructuretree.

Double-click on Source.

FieldNameorDataClass Cost Elements

Cost element from 420000

Cost element to 431000

Go to the Dialog Structure tree.

Double-click onAssessment cost element

Edit → New entries

Assessmentcostelement 6317##

Save your data!

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263

FieldNameorDataClass	Cost Elements
Cost element from	475000

FieldNameorDataClass	Cost Elements
Cost element from	420000
Cost element to	431000

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Unit4: Period-endClosing AC410

Task 2:

Youwanttofamiliarizeyourselfwiththewaytheallocationstructureworks.

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

exercise.

a) CCA: Period-End Closing → Single Functions → Allocations →

Assessment

Field Name Values

Period Current

Fiscal Year Current

Test run Deselect

Detail lists Select

Cycle ASSE##

Assessment → Reverse

Enter

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

Segmentoverview. CopytheMOTO##segment,andinsertacopy. Name

thenewsegmentMOTO##NEW.Thisiswhereyouenteryourallocation

structure. AstherearenowtwosegmentsforassessmentoftheMotorPool

costcenter,thesystemcreditedthecostcentermorethan100%. Therefore,

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264

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

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AC410 Lesson: Cost Allocations

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

indicatorinthesegmentheader. Ifyousetthelockingindicator,thesegment

definitionisretained,butisnotincludedinthecyclerun. Saveyourchanges.

a) CCA: Period-End Closing → Single Functions → Allocations →

Assessment →Extras→Cycle →Change

Fields Values

Cycle ASSE##

Start date 01/01currentfiscalyear

Execute icon

Goto → Overview Segments

Select the VEHIC## segment.

Copy Segment icon. Enter

Insert Segment icon

Name VEHIC##NEW

Select the new segment.

Double-clicktogotothesegmentmaintenance.

Placethecursorinthefieldfortheassessmentcostelement.

AssessmentCostElement Delete

AllocationStructure Enter chosen name

Save your data!

Goto → Segments Overview

Select the VEHIC## segment.

Choose icon

SettheLockindicator(row: Segment name).

Save your data!

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265

Fields	Values
Cycle	ASSE##
Start date	01/01currentfiscalyear

AssessmentCostElement	Delete
AllocationStructure	Enter chosen name

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Unit4: Period-endClosing AC410

3. RuntheA##assessmentcycleagaininanupdaterun.

a) Gototheinitialscreenfortheactualassessment.

Goto → Back (2x)

Field Name Values

Period Current

Fiscal Year Current

Test run Deselect

Detail lists Select

Cycle ASSE##

Assessment → Execute

4. Callupthesenderinformation. Althoughonlythreecostcentersareinvolved

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

explanation for this

Answer: Goto → Sender

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

structure, twoassessmentcostelementsweredefinedtocreditcostcenter

203##. Thesecostelementsarelistedseparatelyinthesenderlist.

Task 3:

Solve the following task:

1. Checktheresultoftheassessmentinthereportofareceiver. Callthecost

centers: Actual/Plan/Variancereportforthecurrentperiodandversion0.

Executethereportforthecostcenter302##(ConsultantLO)).

Whichadditionalinformationdoyounowhaveonthereceivercostcenter?

______________________________________________

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266

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

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AC410 Lesson: Cost Allocations

______________________________________________

a) CCA:InformationSystem→Reports forcost center accounting→

Plan/ActualComparison→Costcenters: Actual/Plan/Variance

Field Name Values

Controlling area 1000

Fiscal Year Current

From period Current

To period Current

Plan version 0

Cost Center 302##

Program → Execute

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

center302##,withvehiclecoststhatareallocatedusingtwoassessment

cost elements, duetotheallocationstructure.

Costcenter 302##isdebitedbythevehiclescostcenter, mainlydue

to material costs.

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Field Name	Values
Controlling area	1000
Fiscal Year	Current
From period	Current
To period	Current
Plan version	0
Cost Center	302##