AC410_EN_Col52_FV_Inst_A4 (第8页) | ERP软件技术分享

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Unit4: Period-endClosing AC410

Lesson Summary

You should now be able to:

• Demonstrate periodic reposting, distribution, and assessment and the

differences between them

• Defineandexecutedistributionsandassessmentsusingthecyclesegment

method.

• Name other cost allocation functions

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AC410 Lesson: Reconciliation Ledger

Lesson: Reconciliation Ledger

Lesson Duration: 10 Minutes

247

Lesson Overview

Management Accounting data is totaled and valuated in the reconciliation

ledger. YouwanttoreconciledatafromFinancialAccountingandManagement

Accounting using the reconciliation ledger.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Make reconciliation postings in Financial Accounting, using the

reconciliation ledger

YoucanfindmoreinformationintheInstructorGuideinSAPNet.

IG p 44

Business Example

Datafrominternalandexternalaccountingistobereconciled. Thereconciliation

ledgergeneratesthenecessaryreconcilitationpostings.

Reconciliation Ledger

Figure 75: Reconciliation Ledger

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Unit4: Period-endClosing AC410

Management Accounting data is totaled and valuated in the reconciliation

ledger. The reconciliation ledger shows you the data in all Management

Accountingapplicationsforacostelement,aswellastotalsforcompanycodes,

businessareas, objecttypes, objectclasses, andsoon.

Althoughitisnotastatutoryrequirement,itoughttobepossibletoreconciledata

fromControllingandFinancialAccounting. Onepurpose of thereconciliation

ledger is to create reconciliation postings.

• ExternalpostingstoFinancialAccountingthataffectCostAccountingare

transferredautomatically(online,realtime)totheappropriateManagement

Accounting application component. Management Accounting totals are

updatedforthereconciliationledgerforthesepostings.

• IfamountsareallocatedwithinManagementAccountingacrosscompany

codes, functionalareas, or businessareas,theinformationmustbepassed

back to Financial Accounting. The system does not send this data to

FinancialAccountingautomatically. ManagementAccountingtotalsinthe

reconciliation ledger are updated however.

• You can use the reconciliation ledger to create a posting for reconciling

FinancialAccountingandManagementAccountingpostings.

InadditiontoCO/FIreconciliation,thereconciliationledgeralsohasthefollowing

informative functions:

• CrossManagement AccountingCostAnalysis

• Navigational aid and access to Management Accounting from the profit

and loss statement

Thereconciliationledgerdifferentiatespostingsandprovidestotalsaccordingto

the following criteria:

• Account (cost element)

• Company code

• Business area

• Origingroup (subdivision ofthecostelement)

• Objecttype(costcenter,order,project,businessprocess,andsoon)

• Object class

• Functional area

TheobjectclassisusedtocategorizetheManagementAccountingobjectsfrom

a businessmanagement perspective. ThefourManagementAccountingobject

classesareoverheadcosts(OCOST),investments(INVST),production(PRODT),

andprofitandloss,andsalesanddistribution(PROFT).

TheSAPsystemalsomakesadifferentiatedupdateofdatarecords,concentrating

onthecorrespondingbusinesstransactionandthecredit/debitindicator. During

each update, three currency amounts (currency for controlling area, company

code,andgroup)areupdated,aswellasthequantityfield.

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AC410 Lesson: Reconciliation Ledger

Duringallocations,partnerrecordfields(sendersorreceivers)arealsoupdated.

Usingthisdata,youcanvaluatethevalueflowacrosscompanycodes,business

areas, and functional areas.

Reconciliation Reports

Figure 76: Reconciliation Reports

The SAP system contains special cost element reports for evaluating the

reconciliationledger. Youcanusethesereportsforthefollowing:

• YoucancompareManagementAccountingandgeneralledgerresults.

• Displaying costs for each object class.

• Viewthecostflowsbetweencompanycodes,businessareas,andfunctional

areas.

• Drilling down to line item level.

Valuate the reconciliation ledger ona cross-application basis (for thewhole of

ManagementAccounting),andcreateanoverviewofcostsincurred. Thisenables

youtomakecomplexcost analysesusingobject types, functionalareas, object

classes, company codes, or business areas.

Demonstration: Reconciliation Ledger

Purpose

ManagementAccountinginternalrepostingscanaffectFinancialAccounting. You

canreconcilethesepostingswithFinancialAccountingbyusingthereconciliation

ledger.

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Unit4: Period-endClosing AC410

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 45

Reconciliation Postings: Account Determination

Figure77: ReconciliationPostings: AccountDetermination

The account determination function helps you decide which SAP system

reconciliationaccountspostingsaretobemadeto. Youneedtocreateadjustment

andclearing accounts in Financial Accounting.

Forstandardaccountdetermination,reconciliationaccountsareonlydefinedby

business transaction and object class.

Ifyourequiremorethanoneadjustmentaccountforyourreconciliationpostings,

thenyoucanuseextendedaccount determination. Thisenablesyoutomake

moredetailedassignmentstoreconciliationaccounts. Insubstitutionrules, you

canuseanyfieldinthereconciliationledger(functionalarea,companycode,cost

element, and so on) asa substitution condition.

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AC410 Lesson: Reconciliation Ledger

If, for example, the standard account determination is based on the chart of

accounts, thencompaniesworkingwiththesamechartof accountsalsousethe

sameadjustmentaccount. You can usetheaccountdeterminationtoassignthe

adjustmentaccountindependentlyofthecompanycode.

Youneedtomaintainpostingkeysforeachchartofaccounts,butitdoesnotmatter

whetheryouusestandardorextendedaccountdetermination. Ifareconciliation

account was determined using an earlier version of the standard account

determination,youcanreplacethisaccountwithanewoneusingsubstitution.

The SAP system needstheadjustment account for secondary cost elements

since there is no corresponding G/L account. The system usually creates the

reconciliation posting on the corresponding FI account for primary costs.

However, youcanalsodefineanextendedaccountassignmentforprimarycost

elementsifthereconciliationpostingisnottobemadetotheFIG/Laccount.

Reconciliation Postings

Figure 78: Reconciliation Postings

ReconciliationpostingsareusedfortransferringpostingsfromCOtoFIthatare

cross-company code, cross-business area, and cross-functional area. You can

createreconciliationpostingsforFI automatically.

You have the following options:

• execute all reconciliation postings,

• selectindividualcostflowsfromallrelevantcostflows

• selectcostflowstobereconciledbymeansofuser-definedrules

TheaccountdeterminationfunctionhelpsyouselecttowhichSAPreconciliation

accounts the postings are to be made to.

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Unit4: Period-endClosing AC410

You canmake reconciliation postingsat any time. However, it isimportant to

ensurethatthereconciliationpostingsaremadeafterthelastrelevantCOposting.

Ifyourepeatthereconciliation,theSAPsystemonlypoststhedifferencebetween

thenewCOvaluesandthelastreconciliationpostingthatwasmade.

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AC410 Lesson: Reconciliation Ledger

Exercise 16: Reconciliation Ledger

253

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Make a reconciliation posting

Business Example

Intheproject team, you decided that Management Accounting isto alwaysbe

reconciledwithFinancialAccountingwithregardtobusinessareas. Thismeans

thatinFI,youwanttofollowupcross-businessareapostingsthatyoumadein

Management Accounting during allocations.

Task 1:

Before reconciliation, examine the costflows that apply to all of the business

areas and require reconciliation.

1. In Cost Element Accounting under the cost flow node, call up the Cost

elements: Allocations between business areas for the current period in

controllingarea1000. Executethereportforthebusinessarea8000toIS##.

2. Ifyoureceiveawarningmessageaboutathresholdvalue, de-activatethe

thresholdsetting. Otherwise,continuewiththenextstep.

3. SelectVariation. SetthebusinessareatoIS##InternalServicesGroup##,

andthepartnerbusinessareato8000ExternalServicestodisplaythecost

flowsbetweenthesetwobusinessareas. Whenyouexitthereport,savethe

layoutsettingsifyoumadeachangetothethresholdvalues.

Task 2:

Process the reconciliation postings in Financial Accounting for your business

area only.

1. Execute the reconciliation postings in company code 1000, and for the

current period. You want to choose Select Reconciliation Postings

Interactively. ExecutetheprograminProductionRunandrequestDetailed

Lists.

2. Selectallrowsthatcontainbusinessarea(BusA)8000,andpartnerbusiness

area(PaBA)IS##orviceversaintheircolumns. Executethereconciliation

posting. Becarefulnottoselectanothergroup’spostings!

Continued on next page

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Unit4: Period-endClosing AC410

Task 3:

Review the costs that have been reconciled.

1. Underthecost flownode, callupthe Costelements: Allocationsbetween

businessareasforthecurrentperiodincontrollingarea1000. Executethe

report for thebusiness area 8000 to IS##.

2. SelectVariation. SetthebusinessareatoIS##InternalServicesGroup##,

andthepartnerbusinessareato8000ExternalServicestodisplaythecost

flowsbetween these two business areas.

Inwhatwaydoesthedisplayedreportdifferfromthatinexercise1?

3. To check whether any reconciliation postings are still open, call up the

Overview: Cost Flows for company code1000 in the current period.

DeactivatetheLineItemStatementsandReconciliationPosting.

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AC410 Lesson: Reconciliation Ledger

Solution 16: Reconciliation Ledger

Task 1:

Before reconciliation, examine the costflows that apply to all of the business

areas and require reconciliation.

1. In Cost Element Accounting under the cost flow node, call up the Cost

elements: Allocations between business areas for the current period in

controllingarea1000. Executethereportforthebusinessarea8000toIS##.

a) Controlling→Cost Element Accounting →InformationSystem→

ReportsforCostElementAccounting→CostFlow→Costelements:

Allocations between Business Areas

FieldNameorDataClass Values

Controlling Area 1000

Fiscal Year Current

Period Current

Group Selection

Values 8000 to IS##

Program → Execute

2. Ifyoureceiveawarningmessageaboutathresholdvalue, de-activatethe

thresholdsetting. Otherwise,continuewiththenextstep.

a) Edit → Threshold

Deselect Active.

3. SelectVariation. SetthebusinessareatoIS##InternalServicesGroup##,

andthepartnerbusinessareato8000ExternalServicestodisplaythecost

flowsbetweenthesetwobusinessareas. Whenyouexitthereport,savethe

layoutsettingsifyoumadeachangetothethresholdvalues.

a) Ifthevariationmenuisnotshown,activateitwiththeIconnavigation

bar on/off.

ClickontheVariation: Characteristicsfield,onTrdgpart.BA.

ClickontheVariation: Bus. Areafield, onIS##.

Thereportnowdisplaysthecostflowsbetweenbusinessarea8000,

and partner business area IS##.

Continued on next page

277

FieldNameorDataClass	Values
Controlling Area	1000
Fiscal Year	Current
Period	Current
Group Selection
Values	8000 to IS##

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Unit4: Period-endClosing AC410

Task 2:

Process the reconciliation postings in Financial Accounting for your business

area only.

1. Execute the reconciliation postings in company code 1000, and for the

current period. You want to choose Select Reconciliation Postings

Interactively. ExecutetheprograminProductionRunandrequestDetailed

Lists.

a) Controlling → Cost Element Accounting → Actual postings →

Reconciliation with FI

FieldNameorDataClass Values

Controlling Area Select (1000)

Period Current

Fiscal Year Current

Processing Select reconciliation postings

interactively

Test run Deselect

Detail lists Select

Reconciliation Posting → Execute

2. Selectallrowsthatcontainbusinessarea(BusA)8000,andpartnerbusiness

area(PaBA)IS##orviceversaintheircolumns. Executethereconciliation

posting. Becarefulnottoselectanothergroup’spostings!

a) Select the document rows.

ReconcileselecteddocumentswithFinancialAccountingicon.

Continued on next page

278

FieldNameorDataClass	Values
Controlling Area	Select (1000)
Period	Current
Fiscal Year	Current
Processing	Select reconciliation postings interactively
Test run	Deselect
Detail lists	Select

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AC410 Lesson: Reconciliation Ledger

Task 3:

Review the costs that have been reconciled.

1. Underthecostflownode,calluptheCost elements: Allocationsbetween

businessareasforthecurrentperiodincontrollingarea1000. Executethe

report for the businessarea 8000 to IS##.

a) Controlling→Cost Element Accounting →InformationSystem→

ReportsforCostElementAccounting→CostFlow→Costelements:

Allocations between Business Areas

FieldNameorDataClass Values

Controlling Area 1000

Fiscal Year Current

Period Current

Group Selection

Values 8000 to IS##

Program → Execute

2. SelectVariation. SetthebusinessareatoIS##InternalServicesGroup##,

andthepartnerbusinessareato8000ExternalServicestodisplaythecost

flows between these two business areas.

Inwhatwaydoesthedisplayedreportdifferfromthatinexercise1?

Answer: If the variation menu is not shown, activate it with the Icon

navigation bar on/off.

ClickontheVariation: CharacteristicsonTrdgpart.BA.

ClickontheVariation: Bus. Areafield, onIS##.

The values from the column to be reconciled can be found under

Reconciliation posting This means that the reconciliation posting was

executed in FI.

Continued on next page

279

FieldNameorDataClass	Values
Controlling Area	1000
Fiscal Year	Current
Period	Current
Group Selection
Values	8000 to IS##

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Unit4: Period-endClosing AC410

3. To check whether any reconciliation postings are still open, call up the

Overview: Cost Flows for company code1000 in the current period.

DeactivatetheLineItemStatementsandReconciliationPosting.

a) Controlling→CostElement Accounting→InformationSystem→

Reports for Cost Element Accounting → Cost Flow → Overview

of Cost Flow

FieldNameorDataClass Values

Company code 1000

Fiscal Year Current

Period Current

Settings

StatementforCOLineItems Deselect

Reconciliationdocument Deselect

Program → Execute

280

FieldNameorDataClass	Values
Company code	1000
Fiscal Year	Current
Period	Current
Settings
StatementforCOLineItems	Deselect
Reconciliationdocument	Deselect

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AC410 Lesson: Reconciliation Ledger

Lesson Summary

You should now be able to:

• Make reconciliation postings in Financial Accounting, using the

reconciliation ledger

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Unit4: Period-endClosing AC410

Lesson: The New General Ledger

Lesson Duration: 30 Minutes

260

Lesson Overview

Thefollowingcourseslidesprovideashortoverview,withafewsamples,ofthe

main advantages of thenewG/L inmySAP ERP.

Lesson Objectives

After completingthislesson, you will beable to:

• Describethemainadvantagesofthenew G/L

Business Example

The New General Ledger

Figure 79: The New General Ledger

SAPNote756146canalsogiveyouanoverviewoftheadvantagesinthenewG/L.

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AC410 Lesson: The New General Ledger

IfyouwanttolearnmoreaboutthenewG/L,youneedtoattendtrainingcourse

AC210.

Informationfor existingcustomers: Ifyoufindtheadvantagesdescribedinthe

followingslidesimportant,youcanchangetothenewG/Lduringaprojectafter

upgrading to mySAP ERP.

ThenewG/Lisintegratedwithallsubledgers(⇒FI-AP,FI-ARandFI-AA).

Figure 80: Advantages of the New G/L – Overview

Thepurposeofthefollowingslidesistoexplaintheindividualadvantages.

In short, the new G/L contains functions that combine the traditional general

ledgerwiththecomponentsfromtheSpecialPurposeLedger.

Caution: Despite all of the listed improvements, the “screens” for

enteringdataandpostingsarealmostidenticaltothepreviousrelease.

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Unit4: Period-endClosing AC410

Figure 81: AdvantagesinDetail–Extended Data Structure

TheFunctionalAreafieldisnowalsosavedintheG/L.Thismeansyounolonger

havetoactivatethecostof salesledger0Ftocreateaprofitand lossstatement

following cost-of-sales accounting.

TheProfitCenterandPartnerProfitCenterfieldsarealsorecordedintheG/L.

ThismeansyoucanusetheG/Ltoconductmanagementanalyses.

You can also use the mySAP ERP Central Component to display simplified

ManagementAccounting(⇒“COlight”)intheG/L.Theavailableobjectsare

cost centers and (primary) cost elements.

TheSegmentfieldisanewentity(characteristic/category). Itallowsyoutocarry

out segment reporting.

The table structure in the new G/L is flexibly expandable, meaning you can

include customized fields and update totals.

Standardreportscanbeusedforalloftheabovepurposes.

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AC410 Lesson: The New General Ledger

Figure 82: Advantagesin Detail– Document(OnlineSplit)I

Theinterfaceandthecreationoffinancialdocumentsarethesameasinprevious

releases.

An input tax rate of 16% is assumed.

CurrentlySAPsupportsthederivationofsegmentsfromprofitcenters. Profit

centerscaninturnbederivedfromacostcenter,aCO-internalorderoraproject,

for example.

Figure 83: Advantagesin Detail–Document (OnlineSplit)II

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Unit4: Period-endClosing AC410

Toguaranteeacontinuoussplitofthecharacteristicsegment(oranotherentity),

youneedtoactivatethedocument split! Continuoussegmentationmeansthat

eachdocumentfortheactivatedentityreachesa“balance0position”.

Inadditiontothesplit,thedisplayshowstheinheritanceofthesegmenttothe

vendor and tax lines of the document.

Online split (and inheritance) replaces period-end activities “balance sheet

adjustment”(=>SAPF180)and“profitandlossadjustment”(⇒SAPF181).

Caution: Document splitting also functions with “post processing

processes”,suchasnumbers. Cashdiscountreceivedandcashdiscount

paid are distributed to entities according to the amount of theoriginal

expenseaccountspostings(inthecaseoforiginalvendorinvoices).

Customer invoices are handled similarly in that revenues are distributed to

different entities.

Figure84: AdvantagesinDetail–Real-TimeCO→FIIntegration

This slide shows real-time CO → FI integration using functional area

characteristicorcriterionasanexample. Youcanalsodefinereal-timeintegration

for thecriteriacompanycode, businessarea, profit center, segment, fundsand

receivable. Theselectionisnotan“either/ordecision”–youcansimultaneously

activatereal-timeintegrationforallofthesecharacteristics.

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AC410 Lesson: The New General Ledger

WhatstandsoutintheFinancialAccountingdocument(⇒2b.):

• Itispostedinrealtime(perdocument). Reconciliation(⇒[only]summary

reconciliation per expense account/cost element) using the reconciliation

ledger in Cost Element Accounting and transaction KALC is no longer

necessary.

• It is a document, whichdoes not require a clearing account. Clearing

accountsarestillrequiredmySAPERPforcross-companycodetransactions,

for example.

• Youcantogglebetweenthedocument generatedinreal timein Financial

Accounting from the Management Accountingdocument (⇒ 2./2a.) and

viceversa: traceabilityofaccountingdocuments.

Real-time CO →FI integration documentscan be logged bytracing andthen

analyzed.

Figure85: AdvantagesinDetail–ParallelFinancialReporting

OneledgerinthenewG/Lhastheroleofa“leading”ledger. Thisledgerisusually

used for consolidated financial statements.

ThenewnewG/Lallowsyoutouseotherledgersinadditiontotheleadingledger

for parallel financial reporting.

• ThisfeatureisreferredtotheledgersolutioninthenewG/LinmySAPERP.

•

Caution: “Ledger” in this context does not refer to the special

ledgerasinReleaseR/3Enterprise, however.

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Unit4: Period-endClosing AC410

You can still display parallel financial reporting using additional accounts

(accountsolution). Ifyouchoosethisoption,theG/Lcontainsonlyoneledger:

the leading ledger.

TheledgersolutioninthenewG/LandtheaccountsolutioninmySAPERPshould

beconsideredasequivalents. Formoreinformation,seeNote779251.

Youcancontinuetousedisplayoptionsfromearlierreleasessuchasthespecial

ledgersolutionandcompanycodesolutioniftheyweresetupbeforeyouupgrade

to mySAP ERP.They cannot beextended, however.

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AC410 Lesson: The New General Ledger

Facilitated Discussion

Discussion Questions

Usethefollowingquestionstoengagetheparticipantsinthediscussion. Feelfree

to use your own additional questions.

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Unit4: Period-endClosing AC410

Lesson Summary

You should now be able to:

• Describethemainadvantagesofthenew G/L

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AC410 Lesson: Period Lock

Lesson: Period Lock

Lesson Duration: 5 Minutes

267

Lesson Overview

Usetheperiodlocktolockplanandactualbusinesstransactionsforacombination

of controlling area, fiscal year, and version.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Openandclosewholeperiods,orselectedbusinesstransactionsinperiods

YoucanfindmoreinformationintheInstructorGuideinSAPNet.

IG p 47

Business Example

Afterendingtheperiod-endclosing,theperiodforpostingsshouldbelockedso

thattheperiod-endclosingcannolongerbeinfluenced.

Period Lock

Figure 86: Period Lock

Usetheperiodlocktolockplanandactualbusinesstransactionsforacombination

of controlling area, fiscal year, and version.

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Unit4: Period-endClosing AC410

Youcanselectindividualbusinesstransactionsforlockingfromalistofallthe

actual and plan business transactions.

Itisalsopossibletolockindividualbusinesstransactionsforalltheperiodsofthe

fiscalyear,orallbusinesstransactionsforindividualperiods.

Demonstration: Period Lock

Purpose

After the period-end closing has run, the period should be locked for further

postings.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 47

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AC410 Lesson: Period Lock

Facilitated Discussion

Discussion Questions

Usethefollowingquestionstoengagetheparticipantsinthediscussion. Feelfree

to use your own additional questions.

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Unit4: Period-endClosing AC410

Lesson Summary

You should now be able to:

• Openandclosewholeperiods,orselectedbusinesstransactionsinperiods

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AC410 Unit Summary

Unit Summary

You should now be able to:

• 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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UnitSummary AC410

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AC410 Test Your Knowledge

Test Your Knowledge

271

1. Tocalculate costs,usethepercentagemethod.

Fillintheblankstocompletethesentence.

2. Youneedaprimarycostelementofcostelementcategory toprocessthe

accrual calculation.

Fillintheblankstocompletethesentence.

3. If youcannot finda cost element that you can useto define the overhead

rates,youcanalsousethe methodtocalculate

the accrual

Fillintheblankstocompletethesentence.

4. Statistical Key Figures

Choosethecorrectanswer(s).

□ A Thosedefinedasfixedvaluesareupdatedfromthecorresponding

postingperiodonwards, inallof thefollowingpostingperiods

of the fiscal year.

□ B Canbeusedasabasisforperiodicalallocations.

□ C Mustbedefinedwithintheframeworkoftheactivityallocation.

□ D Cannotbechangedoncetheyhavebeenentered.

5. Theperiodicrepostingcanonlyrepostprimarycosts.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

6. Asecondaryallocationcosr elementisrequired for carryingout periodic

reposting.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

7. Cycles that are assigned to the same cycle run groups can run parallel to

one another.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC410

8. Whatadvantagesdoesthedistributionhavecomparedtoperiodicreposting?

9. Apportionment

Choosethecorrectanswer(s).

□ A Cantransfer primaryand secondarycosts.

□ B Requiresaprimarycostelementoftype42toclearthecosts.

□ C Requiresasecondarycostelementoftype43forclearing.

□ D Canbereversedandrepeatedasoftenasrequired.

□ E Canonlybeusedinconjunctionwiththeallocationstructure.

10. For what canyou usethereconciliationledger?

11. Youcanselectindividualbusinesstransactionsforlockingfromalistofthe

actual and plan business transactions.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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AC410 Test Your Knowledge

Answers

273

1. Tocalculateaccruedcosts,usethepercentagemethod.

Answer: accrued

2. Youneedaprimarycostelementofcostelementcategory3toprocessthe

accrual calculation.

Answer: 3

3. If youcannot finda cost element that you can useto define the overhead

rates,youcanalsousetheTarget=Actualmethodtocalculatetheaccrual

Answer: Target=Actual

4. Statistical Key Figures

Answer: A, B

Fixed values are entered once and then updated in the following posting

periods. Statistical key figures can be used as a basis for periodical

allocations. Theyarenotrequiredfortheactivityallocation. Therecorded

data can be changed at any time.

5. Theperiodicrepostingcanonlyrepostprimarycosts.

Answer: True

Primary postings are allocated to the receiver objects with the aid of the

periodicreposting. Secondarycostsarenotallocatedfurther.

6. Asecondaryallocationcosr elementisrequired for carryingout periodic

reposting.

Answer: False

Duringperiodicreposting,theoriginalcostelementremainsthesame.

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TestYourKnowledge AC410

7. Cycles that areassigned to the same cycle run groups can run parallel to

one another.

Answer: False

Cycles that are assigned to different cycle run groups can run parallel to

one another.

8. Whatadvantagesdoesthedistributionhavecomparedtoperiodicreposting?

Answer: Incomparisontoperiodicrepostinginthetotalsrecord,distribution

representsacompletecreditrecord. Apartfromthat,youcanseeinthetotals

recordto which partner theclearing wasmade.

9. Apportionment

Answer: A, D

Theassessmentcanfurtherallocateprimaryandsecondarycostsbyusing

a secondary cost element of type 42. It can be reversed and repeated as

often as required.

The allocation structure canbe used to receivea more transparent image

of all costs to be assessed.

10. For what canyou usethereconciliationledger?

Answer: IfamountsareallocatedwithinManagementAccountingacross

companycodes, functionalareas, or businessareas, theinformation must

bepassedbacktoFinancialAccounting. Thisisdoneviathereconciliation

ledger.

11. Youcanselectindividualbusinesstransactionsforlockingfromalistofthe

actual and plan business transactions.

Answer: True

Bothindividualtransactionsandcompleteperiodscanbelocked.

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Unit 5

Planning

275

YoucanfindmoreinformationintheInstructorGuideinSAPNet.

Unit Overview

You learn to describe the purpose of cost center planning and the function of

versions. Weexplaintheuseandcreationofplanlayoutsandplanningprofiles

anddemonstrateanexampleofamanualplanningprocess. Youlearntheoptions

of automatic planning and final planning activities and how to get support in

the SAP system using planning aids.

Unit Objectives

After completing thisunit, you will beableto:

• Describethepurposeofcostcenterplanningandthefunctionofversions

• Explaintheuseofplanninglayoutsandplannerprofiles

• Set upaplanning layout and aplanner profile

• Execute a manual planning process.

• Listtheoptionsavailableunderautomaticplanning

• Describe final planning activities

• ExplaintheplanningaidsprovidedbytheSAPsystem

Unit Contents

Lesson: Planning Configuration...............................................303

Demonstration: Version....................................................305

Demonstration: Defining Planning Layouts.............................310

Demonstration: Defining Planner Profiles...............................310

Exercise 17: Planning Configuration.....................................311

Lesson: Planning Process.....................................................317

Demonstration: Planning Statistical Key Figures.......................319

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Unit5: Planning AC410

Demonstration: Distribution Keys ........................................320

Demonstration: Activity Type Planning..................................322

Demonstration: Primary Cost Planning..................................323

Demonstration: Resource Planning......................................325

Demonstration: Dependency Planning..................................326

Demonstration: Plan Lock.................................................334

Exercise 18: Planning Process...........................................337

Lesson: Planning Aids .........................................................369

Demonstration: Revaluation ..............................................372

Exercise 19: Planning Aids................................................375

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AC410 Lesson: Planning Configuration

Lesson: Planning Configuration

Lesson Duration: 10 Minutes

276

Lesson Overview

Youuseplanningtodefinetheenterprisegoals. Youwillfamiliarizeyourselfwith

theplanning scopeof thecost centeraccountingandlearnhowto organizethe

planning screen.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Describethepurposeofcostcenterplanningandthefunctionofversions

• Explaintheuseofplanninglayoutsandplannerprofiles

• Set upaplanning layout and aplanner profile

YoucanfindmoreinformationintheInstructorGuideinSAPNet.

IG p 48

Business Example

After you have configured the SAP system to such an extent that all actual

businesstransactionshaverunaccordingtoplan,dedicateyourselfintheproject

team totheconfigurationoftheplanningfunctions.

Cost Center Planning: Goals

Figure 87: Cost Center Planning: Goals

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Unit5: Planning AC410

Youuseplanningtodefinetheenterprisegoals. Bycomparingactualandplan

data, youcanfindanyvariancesandmakecorrections.

Costplanningispartoftheoverallbusinessplanningprocess,andisaprerequisite

forstandardcosting. Youusecostandquantityplanningtocalculateallocation

prices.

Cost center planning has several aims:

• You plan the structure of your future business transactions for a certain

period of time.

• You usebenchmarkstocontrolthebusinesstransactionswithin aposting

period.

• Youmonitortheeffectivityoncethepostingperiodisclosed,bycomparing

planwithactualdata, andtargetwithactual data.

• Youcreateabaseforvaluatingthebusinesstransactionsinyourenterprise.

The SAP system provides a wide range of options to help you achieve these

objectives.

Line Items in Management Accounting

Figure 88: Versions in Management Accounting

TheversiondefinitionappliesthroughoutManagementAccounting. Thisensures

thatyourdataremainsconsistentifyouusetheversionindifferentapplications,

forexampleinbothOverheadCostManagementAccountingandinProfitability

Analysis (integrated planning).

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AC410 Lesson: Planning Configuration

You define versions for Management Accounting centrally and add

application-specificsettingsforProfitabilityAnalysis,ProfitCenterAccounting,

and Overhead Management.

YoucanplanyourcostcentersinasmanyCOversionsasyouwish. Eachversion

intheSAPsystemistailoredtoparticularplanningrequirements.

Whenyoucreateacontrollingarea,theSAPsystemautomaticallycreatesversion

0, whichisvalidforfivefiscalyears. Youcanalsocreatealternativeversions

for, for example, positive or negative scenarios.

The SAP system always uses version 0 when referencing actual postings.

AlternativeversionsallowonlyforplandatastorageinCostCenterAccounting.

Demonstration: Version

Purpose

Differentscenarioscanbedisplayedusingdifferentplanversions.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 49

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Unit5: Planning AC410

Planning Scope and Techniques

Figure 89: Planning Scope and Techniques

Usethelockingindicatorintheversiontolockalloftheplanningforoneplanning

year.

• Planning statistical key figures

• Planning the activity output and prices

• Planningvalue-basedandquantity-basedprimaryandsecondarycostsand

revenues

Thesubjectofthiscourseisallmanualandautomaticplanningtechniquesthat

canbeusedfortheplanningofcostsindependentofactivity. Youcanselectthe

business transactionsto be locked from alist.

Extended planning techniques that can be used for the planning of activity

quantitiesandtheactivity-dependentcostplanningaredealtwithincourseAC412.

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AC410 Lesson: Planning Configuration

Organization of the Planning Screen

Figure 90: Organization of the Planning Screen

You enter planning data in Management Accounting using entry screens, the

layout of which you can define in Customizing. These screens are known as

planning layouts.

TherearethreeplanningareasinCostCenterAccounting:

• Cost elements / Activity Input

• Activity Output / Prices

• Statistical Key Figures

For each planning area, you create at least one planning layout. You can use

planninglayoutstodefinethecharacteristics(costcenter,costelementandsoon)

forwhichyouwanttoenterplanvalues,andsetuptheappropriatevaluecolumns.

SAPprovidesnumerouspredefinedstandard layouts.

You use planner profiles to control the planning process. In a given planner

profile,youcanassignanynumberofplanninglayoutstoanynumberofplanning

areas.

The SAP system contains standard planner profiles and standard planning

layoutsthatcoveralmosteveryconceivableplanningsituation. Youcanusethe

SAPALLplannerprofiletoplanforthethreeplanningareasusinganumberof

SAPstandardlayouts. SAPprovidestheplannerprofileSAPEASYforsituations

whereasimpleplannerprofileisrequired. Youcanalsodefineyourownplanner

profiles.

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Unit5: Planning AC410

Youcancarryoutbothcentralized(planningofasinglecostelementforallcost

centersfor example)anddecentralizedplanning(for example,planningofall

costelementsonasinglecostcenter). Thetypeofplanningdependsontheway

your company isorganized. Youcancombinebothmethods, enabling you, for

example,toplanyourpersonnelcostscentrally,andhaveallothercostsplanned

locally by the cost center managers.

Define Planning Layout and Planner Profile

Figure 91: Defining Planning Layouts

Theplanninglayoutisveryflexible,enablingeasyandergonomicplandataentry.

Planning layouts are defined using the Report Painter. The procedure is very

similar to creating reports with Report Painter.

Aplanninglayoutconsistsofaheaderandmultipleleadandvaluecolumns.

Intheheader,entertheselectioncriteriaanddeterminewhichcharacteristicsare

to bedisplayed intheheaderarea. Thecharacteristicsfor thecurrent planning

area are predefined in the SAP System.

In the lead column you define the characteristics you want to plan. For

activity-independent cost planning, you only need one lead column for cost

elements. Foractivity-dependentcostelementplanning,youneedtodefinetwo

leadcolumns,onefortheactivitytypesandtheotherforthecostelements.

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AC410 Lesson: Planning Configuration

Youhaveseveraloptionsfor definingvaluecolumns:

• Youcancreatecolumnswitheitherakeyfigurewithcharacteristicsorjust

characteristics. ThekeyfiguresareprovidedbySAP.Someexamplesofkey

figuresarefixedplancostsorvariableplancostsintheCOareacurrency,

consumption, activityprice, andtotalactualcosts.

• Aformula column is a valuecolumn made up of valuesfrom previously

defined columns.

• Inanattributecolumn, youhavetheoptionsfortheunit,distributionkey,

andactionattributes. Theunit and thedistributionkeyshould becreated

as an additional field in a column.

Figure 92: Defining Planner Profiles

In the planner profile, you can assign more than one planning layout to each

planningarea. Youusetheitemnumbertospecifytheorderoftheplanninglayout

in the planning area.

Intheplannerprofileyoucansetthefollowingplanningconditions:

• Youusethedefaultparametersscreentoenterdefaultvaluesintheplanner

profilesforaplanninglayout,andtospecifythattheymaynotbeoverwritten

bytheuser. Itispossibletousethesameplanninglayoutmorethanonceand

assign different default values to it.

• Byassigninganauthorization groupto another plannerprofile, you can

control the planning authorizations. This is particularly important for

decentralized planning. You can ensure that the planning is restricted to

the given area.

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Unit5: Planning AC410

For manual planning in different planning areas, you can change the planning

layoutduringyourplanningmeeting. Youcangotothenextassignedplanning

layoutintheinitialscreenorintheoverviewscreen. Youusethefunctions“Next

Layout” and “Previous Layout”.

You can define a planner profile with settings for overhead cost planning,

profitabilityanalysis, andProfit Center Accounting.

Demonstration: Defining Planning Layouts

Purpose

Aplanninglayout canbeformedinthewayyouwant.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 49

Demonstration: Defining Planner Profiles

Purpose

Intheplannerprofile,youcancreatedifferentplanninglayoutsasdesired.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 51

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AC410 Lesson: Planning Configuration

Exercise 17: Planning Configuration

283

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create a planning layout.

Business Example

As a member of a project team, you have reviewed all the standard planning

layoutssuppliedbySAPfortheindividualplanningareas. Someoftheselayouts

aretoobasic,sometoodetailed,soyouhavedecidedtoadaptanexistingplanning

layout to your requirements.

Task 1: Optional

ThelayoutsinplannerprofileSAPEASYaredesignedforpriceplanningandnot

for planningofactivityoutput. Usingatemplate, configureanexisting, simple

layouttocreateanewlayoutcorrespondingtothediagrambelow.

Figure 93: Simple layouts

1. Createa planninglayout for the planningarea activity type planningand

callitPL##Prices&Services. Uselayout1-262(centralpriceplanning,

simple layout) as a template.

2. PlaceyourcursorintheL(longtext)column. Enterthecolumn(element)

withthekeyfigurePlanActivity. Confirmtheelementdefinition.

Continued on next page

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Unit5: Planning AC410

3. PlaceyourcursorintheL(longtext)column. Enterthecolumn(element)

withtheAttributeDistributionKey. Thiscolumndetermineshowplanned

annual activity is distributed among the periods of the fiscal year and is

thereforetheattributeforthePlanactivitycolumn. Confirmyourentries.

4. PlaceyourcursorintheL(longtext)column. Enterthecolumn(element)

with the Attribute Allocation Cost Element. Branch from the element

definitionscreentothetextmaintenancescreenandenterAllocCElemasa

shorttext. Copytheshorttextandconfirmyourentries.

Save your planning layout.

Task 2:

Solve the following task:

1. AssignyourplanninglayouttoplannerprofileZ-##.

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AC410 Lesson: Planning Configuration

Solution 17: Planning Configuration

Task 1: Optional

ThelayoutsinplannerprofileSAPEASYaredesignedforpriceplanningandnot

for planningofactivityoutput. Usingatemplate, configureanexisting, simple

layouttocreateanewlayoutcorrespondingtothediagrambelow.

Figure 94: Simple layouts

1. Createa planninglayout for the planningarea activity type planningand

callitPL##Prices&Services. Uselayout1-262(centralpriceplanning,

simple layout) as a template.

a) IMG→Controlling→CostCenterAccounting→Planning→Manual

Planning→UserdefinedPlanningLayouts→Createplanninglayout

foractivitytypeplanning→Createactivitytypeplanninglayout

FieldNameorDataClass Values

Planninglayoutfield1 PL##

Planninglayoutfield2 Prices &Activities

Template

Planning layout 1-262

Create button

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313

FieldNameorDataClass	Values
Planninglayoutfield1	PL##
Planninglayoutfield2	Prices &Activities
Template
Planning layout	1-262