AC410_EN_Col52_FV_Inst_A4 (第9页) | ERP软件技术分享

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Unit5: Planning AC410

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

withthekeyfigurePlanActivity. Confirmtheelementdefinition.

a) Placeyourcursor“intheL”(longtext)column.

Edit → Element → Insert element

SelectKey figurewith characteristics.

Enter

Enter the Plan activity key figure.

Confirm the element definition.

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

withtheAttributeDistributionKey. Thiscolumndetermineshowplanned

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

thereforetheattributeforthePlanactivitycolumn. Confirmyourentries.

a) Place your cursor in the “L” column.

Edit → Element → Insert element

Select Attribute.

Enter

Select Distribution key.

Enter

Confirm the element definition.

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

with the Attribute Allocation Cost Element. Branch from the element

definitionscreentothetextmaintenancescreenandenterAllocCElemasa

shorttext. Copytheshorttextandconfirmyourentries.

Continued on next page

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AC410 Lesson: Planning Configuration

Save your planning layout.

a) Place your cursor in the “L” column.

Edit → Element → Insert element

Select Attribute.

Enter

Select the AllocCElem attribute.

Enter

IconChangeshort, middle, and long texts

Change the short text toAllocCElem.

Icon Copy short text

Confirm the element definition.

Save your data.

Task 2:

Solve the following task:

1. AssignyourplanninglayouttoplannerprofileZ-##.

a) IMG → Controlling → Cost Center Accounting → Planning →

ManualPlanning→DefineUser-DefinedPlannerProfiles

b) Select Z-##.

Inthedialogstructure,gotoGeneralControlling.

SelectCost Centers: Activities/Prices.

Inthedialogstructure,gotoLayoutsforControlling.

Choose New entries.

Add your PL## layout.

Save your data.

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Unit5: Planning AC410

Lesson Summary

You should now be able to:

• Describethepurposeofcostcenterplanningandthefunctionofversions

• Explaintheuseofplanninglayoutsandplannerprofiles

• Set up aplanning layout and aplanner profile

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AC410 Lesson: Planning Process

Lesson: Planning Process

Lesson Duration: 50 Minutes

289

Lesson Overview

Thisrepresentsatypicalplanningsequencewithitsindividualelements.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Execute a manual planning process.

• Listtheoptionsavailableunderautomaticplanning

• Describe final planning activities

YoucanfindmoreinformationintheInstructorGuideinSAPNet.

IG p 51

Business Example

Theprojectteamhasdecidedtoplanthecompanydatainthesamewayasinthe

processsuggestedbySAP. For thetimebeing, theprocessshall becompletely

tried in a test.

Typical Sequence of Planning Activities

Figure 95: Typical Sequence of Planning Activities

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Unit5: Planning AC410

Cost center planning is used differently in almost every organization. The

industry,organizationstructures,andmanagementareasareallfactorsthataffect

planning.

Thefollowingcouldbea typicalplanningsequence.

• Youplanstatisticalkeyfiguresthatareusedastracingfactorsforperiodic

reposting, distribution, or assessment.

• Thenyouplanactivityoutput,aswellasthepricesfortheseactivitytypes

on each cost center. You plan the statistical key figures and the activity

outputbeforethecostelementplanning,asthesetracingfactorsdetermine

the entire cost volume.

• Nowyoucan plantheprimarycosts. Youcanusea numberof different

proceduresforthis. Youcan,forexample,directlyenterthecostsorcalculate

themfromtheresourcequantitiesmultipliedbytheresourcepriceorderive

thembyusingstatisticalkeyfigures(dependencyplanning).

• Inadditiontomanualplanning,youcanplanprimarycostsautomatically

basedonpredefinedrules(planaccrual calculation, plandistribution, and

periodicrepostingintheplan). Youcanalsoplansecondarycostelements

automatically (plan assessment).

• Aftercompletingplanning,youneedtolocktheversion,sothatunauthorized

users can no longer make any changes.

Plan Statistical Key Figures

Figure 96: Plan Statistical Key Figures

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AC410 Lesson: Planning Process

Youcan plan statistical key figuresin order to:

• generateorganizationalkeyfiguresoncostcenters.

• Providereceiverbasesforinternalallocations.

SAPbasicallyprovidestwoentry-optionsforplandata:

• If you use free entry, you have the option of planning all characteristic

valuesspecifiedinthefieldsoftheinitialscreen. Onlycharacteristicvalues,

whichalreadyhaveplanvalues,aredisplayed. Characteristicvalueswhich

werenotplannedonthecostcenterhavetotheenteredintheplanningscreen.

• Ifyouuseaform-basedentry,allcharacteristicvaluesspecifiedinthelines

of theinitial screenaredisplayedinthelinesoftheplanningscreen. You

only have to enter the plan values.

Demonstration: Planning Statistical Key Figures

Purpose

Youshouldenterplanvaluesforthestatisticalkeyfiguresonthecostcenters.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 52

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Unit5: Planning AC410

Distribution Keys

Figure 97: Distribution Keys

TheSAPsysteminterpretsthevaluesenteredontheoverviewscreenasthetotal

valuefortheperiodenteredontheinitialscreenforplanning. Itusesadistribution

keyforperiod-baseddistributionofthetotalsvalues.

ThestandardSAPsystemcontainsdistributionkeysthatcanbeusedtodistribute

valuesby different criteria. Itis not possible tochangethedefault distribution

keys.

Examples: Ifyouselectstandarddistributionkey1, thecorrespondingvalueis

distributedevenlytotheperiods. Distributionkey7meansthattheenteredvalue

isdistributedtotheperiodsusingthenumberofcalendardays.

Inadditiontothestandarddistributionkeys, youcandefineasmanycustomer

distributionkeysasrequired. Forexample,youcancreateadistributionkeyfor

seasonal fluctuations, or one for shift schedules.

Demonstration: Distribution Keys

Purpose

Thedistributionkeyindicateshowtheplannedannualvaluescanbedistributedto

the individual periods.

System Data

System:

Client:

UserID:

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AC410 Lesson: Planning Process

Password:

Setupinstructions:

1. IG p 52

Plan Activity Output and Prices

Figure 98: Plan Activity Output and Prices

Activitytypesareallocatedusinganactivityoutputof acostcenter, whichis

storedinthemasterdatafortheactivitytypeasadefault. Theycanbeclearedto

cost centers, internalorders, processesand soonto record theiruse of internal

services.

Activity typesare allocated to asecondary cost element, which isstoredasa

default value in the activity type master data.

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Unit5: Planning AC410

Theactivitypriceisdeterminedper“costcenter/activitytype”eithermanuallyor

in automatic activity price calculation:

• Youcancreatemanualpricesforyourcombinationof“costcentre/activity

type”,iftheactivityistohaveafixedvaluewithintheenterpriceandisnot

to bedependentonother internalactivities. Manualpricesareoftenused

ifthecostsituationonthecostcenterisnottohaveaninfluenceuponthe

price,butexternalprovidershavedefinitiveprices,orinternalresourcesare

to be specifically controlled.

• Duringtheautomaticpricecalculation,allprimaryandsecondarycosts,

which are plannedfor the respective cost centers as activity-independent

or activity-dependent, areincludedin theprice. If morethanoneactivity

typeisplannedonacostcenter,youinitallyneedtodistribute(split)these

plancosts(activity-independent)thatareonthecostcentertotheseactivity

types. (Content of AC412)

Demonstration: Activity Type Planning

Purpose

Theactivityoutputofthecostcenteristobeplanned.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 53

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AC410 Lesson: Planning Process

Cost Element Planning

Figure 99: Cost Element Planning

The primary costs that are activity-independent, and are structured by cost

element are planned on cost centers. When you plan primary costs that are

activity-independent, youcanonlyplanthefixedcosts.

Youplansinglecostelementstowhichyoulaterusetocomparetheactualcosts.

Thisenablesyouto makeadifferentiated plan/actual comparison at theend

of the period.

Demonstration: Primary Cost Planning

Purpose

Costelementsareplannedoncostcentersonthebasisofcostelements.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 54

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Unit5: Planning AC410

Resource Planning

Figure 100: Resource Planning

GoodsandservicesthatareprocuredexternallyarecalledresourcesintheSAP

system.

Resource planning supports manual cost element planning of primary costs

andrevenuesforcostcenters,internalorders,andWBSelements. Youplanthe

amountsofresourceconsumptionthataretobeevaluatedbytheSAPsystem

during planning. (Layout 1-1R1)

Byassigningseveralresourcestoonecostelement,youcanreduceyourchart

ofaccountswithoutlosingimportantdetailsforcostanalysis.

Example: Planningthecostsof external training.

Definetheresourcemaster datafor SAP coursesand businesscourses. Assign

pricesto theresources. When you dothis, youmust take into account that the

pricesofbusinessadministrationcoursesincreaseintheeleventhperiod. Enter

thenumberofcoursedaysyouwouldliketobookyouremployeesoninresource

planning. The SAP system then automatically calculates thetraining costs for

the planning periods.

You can choosebetweenactivity-dependentandactivity-independentplanning

of resources.

Youcanalsostoredifferentpricesforeachperiodwithinaseparatepricefileand,

ifnecessary,youcanassignthemdifferentdependencies. Ifyoucreateresources

withreferencetoamaterial, the resourcesarecalculatedbased on the material

price stored in the material master.

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AC410 Lesson: Planning Process

Ifyouupdateresourceprices,theSAPsystemautomaticallyupdatesyourplanned

costs.

Youcanalsocopyyourresourceplanningtoanotherversionorperiod. Inthis

case,theSAPsystemcopiesonlythequantitiesthathavebeenusedandevaluates

thematthesametime. Ifthepriceforaresourceis2%higherintheperiodinto

whichitwascopied,thenthecostswillalsobe2%higher.

Demonstration: Resource Planning

Purpose

Detailed cost planningbyusingresourceplanning.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. IG p 55

Dependency Planning

Figure 101: Dependency Planning

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Unit5: Planning AC410

In dependency planning, you can plan both activity-dependent and

activity-independentprimarycostsbasedonvaluesandquantities. Thesystem

calculatestheprimarycostsusingadependencythatcancontainstatisticalkey

figures or activity types.

Ifyouareusingvalue-baseddependencyplanning,youplancostsperunitofa

statisticalkeyfigureoractivitytype,forexample,EUR100ofofficematerialsor

EUR3,000foreachemployee. Youplanacostelement. Value-baseddependency

planning isnormally used in administration.

Inquantity-baseddependencyplanning,youplantheamountsofresourcesper

unitofastatisticalkeyfigureoractivitytype,forexample,theamountofcourse

daysforeachemployeeortheamountofscrewsforeachcar. Thetotalplanned

costsarecalculatedbymultiplyingtheamountperstatisticalkeyfigureoractivity

typebytheamountofthesourceobject,thatis,thenumberofemployeesorcarsby

theresourceprice. Incontrasttovalue-baseddependencyplanning,youcanplan

theamountsofseveralresources,therebyprovidingmoredetailedcostelement

planning. Quantity-baseddependencyplanningisnormallyusedinproduction.

The SAP System calculates the planned costs for each period. If you have

defined different dependency prices, quantities, or resourceprices, the system

willuseameanvalueintheplanningoverviewscreen. Youcanviewtheexact

values in the period planning screen.

Ifthepricesorquantitieschange,thesystemwillrevaluateplanning.

Quantity-baseddependencyplanningdiffersfromresourceplanninginthatit

does not just evaluate the amount of resources based on the resource price; it

also takes into account the dependencyquantity and a statistical key figure or

activity type.

SAP provides the standard planner profile SAP R&R with planning layouts

for dependency planning(value-based: Layout 1-1R2, quantity-based: Layout

1-1R3).

Demonstration: Dependency Planning

Purpose

Detailed planning byusing resourceplanning.

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

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AC410 Lesson: Planning Process

1. IG p 56

Automatic Planning

Figure 102: Formula Planning

SAPrecommendscreatingcostelementgroupsandcostcentergroupsforusein

theSAPsystem. Formulaplanningletsyouusecalculationdependenciestoplan

yourcostcentercosts. Youcanstorethesedependenciesasformulas(independent

ofthecostcenter)inatemplate. Inthisway,costcenterswithsimilartemplates

can use the same formulas.

Formulaplanningsupportsmanualplanning. Itisparticularlysuitableforplanning

cost elementswhosevaluescanbedeterminedusingthesametypeof logicon

many cost centers.

Defineformulasinatemplatetobeabletothenmakeadynamiccalculationof

costs at the evaluation event. Use any planning values such as costs, activity

quantities, statisticalkeyfigures, andsoonasparametersfor yourformulas. If

required,youcanalsoincludeotherSAPsources,orevenexternalsources. You

can define templates for activity-dependent and/or activity-independent cost

planning.

Assign the templatetothemaster datafor each cost center. Useatemplatefor

morethan onecost center toreduceplanning time.

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Unit5: Planning AC410

Excuteformulaplanning. Ifrequired,makecorrectionstothemanualplanning.

Theplanningvaluesthatyoucalculatedusingformulaplanningare,however,not

visible in the planning layout of the manual planning. This isbecause nodata

is selected from the database.

Unlike resource and dependency planning, formula planning is an automatic

method in plan value determination. As formula planning can be run

simultaneously for more than one cost center, and depending on the template

definition, for many planning objects (cost elements, statistical key figures,

resourcesandsoon),youcansignificantlyincreasethespeedatwhichyouplan.

Figure 103: Formula Planning - Template Definition

Theplanningtemplatesdonotdependentoncostcenters,whichmeansyoucan

usethesametemplateforseveral differentcost centers. Whencalculatingplan

data,youcanuseaprocedureinthesystemwhichdeterminesautomaticallywhich

planning template to use.

Youcanalsodefineformulaswhichyoucanusetocalculatepricesautomatically

when the data is evaluated.

Youcanalsodefinequantitiesasvariable. YoucandefineformulasthattheSAP

system will use to calculatethequantities acost center usesfor theevaluation

period.

You can set certain lines(items) of the planninglayout toactiveor inactive. If

youonlywanttoplanindividualcostelementsforcertaincostcenters,youcan

usemethodstosetthemtoactiveorinactive. Notethatwhenyouplanformulas,

only active items are taken into account.

Example:Youwouldliketodeterminetheplannedcostsforofficematerialsby

using formula planning.

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AC410 Lesson: Planning Process

AssumethateachemployeewilluseofficematerialstothevalueofEUR10per

period. Inyourplanningtemplate, enteralineforcostelement476000anduse

a formula for it, which multiplies the number of employees on the cost center

(statisticalkeyfigure)by10. Becausethiscalculationshouldonlybeappliedto

theadministrationcostcenterandnotallcostcenters,youmustdefineacondition

for it. If youwouldliketoplanEUR5ofofficematerialsperemployeeforall

other costcentersinyourorganization, youcandosointhesametemplate. To

dothis, copythefirstline, changethefactorto5intheformulaandchangethe

"equalto"signintheactivationconditionto“notequalto”. Youcanthenassign

thistemplate toall cost centersin yourorganization andonly thelinesthat are

active are executed for each cost center.

Figure104: AccrualCalculation inPlan: PercentageMethod

To calculate accrued costs, use the percentage method. This is based on a

percentageoverhead,whichisrelatedtoacostelementoracostelementgroup.

Thepercentagemethod,forexample,isusefulforaccrualcalculationsforlabor

costsrelevant tosalaries, suchasvacationbonusesorpremiums. Ifyouwould

liketousetheactualpercentagemethodandplaninyouenterprice, youshould

alsousethisproceduretoplantheaccrual. Onlythencanyoumakemeaningful

statementsanddrawmeaningfulconclusionsfromthecostanalysis.

Whenanaccrualiscalculated,thesystemdebitsthecostcenterswiththeaccrual

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

internalorder)iscredited. Thenon-accruedtotalvaluesareplannedontheaccrual

object.

Youcreateaprimaryaccrualcostelement(costelementcategory=3)toprocess

the accrual calculation.

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Unit5: Planning AC410

Figure 105: Periodic Reposting in Plan

Periodic reposting is used as a posting aid.

Primarypostings(suchas,telephonecosts)areplannedonanallocationobject

(costcenter,overheadcostorder,businessprocess,WBSelement,orcostobject),

andduringperiodicrepostingtothecorrespondingcontrollingobjects, wherea

user-defined key is used.

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.

YouusetheCycle-Segmentmethodtodefinesender-receiverrelationships.

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AC410 Lesson: Planning Process

Figure 106: Plan Distribution

Thedistributionwasdesignedtotransferprimarycostsfromasendercostcenter

toreceivingManagementAccountingobjects. Thereforeitisunnecessarytoplan

activityinputsfortheactivitiesproducedbytheendcostcenters.

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

allocatedbymeansoftheuser-definedkeyduringplandistribution.

Adistribution receivercanbeacost center, WBS element, internalorder, cost

object,orabusinessprocess. Youcanrestrictthenumberofreceivercategories

inCustomizing. Youcan onlyrepost primary costs.

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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Unit5: Planning AC410

Figure 107: Plan Assessment

Assessment wascreatedto transfer primaryandsecondarycostsfromasender

costcentertoreceivingManagementAccountingobjects. Duringassessment,cost

centersorbusinessprocessescanbeusedas senders.

Anassessmentreceivercanbeacostcenter,WBSelement,internalorder,cost

object,orabusinessprocess. Youcanrestrictthenumberofreceivercategories

in Customizing. Youcanonlyrepost primary costs.

Primaryandsecondarypostingsareallocatedattheendoftheperiodbymeans

of the user-defined key.

Duringassessment, theoriginalcostelementsaresummarizedinto assessment

costelements(secondarycostelementcategory=42). Asthesystemwritesfewer

totals records, theassessment hasabetterperformancethanperiodicreposting

and distribution.

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.

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AC410 Lesson: Planning Process

Forecast AC412: Plan Activity Price Calculation

Figure 108: ForecastAC412: PlanActivityPriceCalculation

Evenifyouhaveplannedpricesmanually,youmaywanttofindouttowhatextent

they reflect thepricesthe system calculatesbased on the cost center's planned

activity. Youcanperformapricecalculationforthispurpose. However,toget

reliableresults,youdohavethinkabouttheprocedurecarefullyandmakecertain

settingsbeforehand, whichwewillgointoherebriefly.

Plancostsplittingassignstheactivity-independentplancostsofacostcenterto

theindividualactivitytypes. Itisnecessarytosplittheactivity-independentcosts

amongtheactivitytypesinordertocalculatetheunitpriceoftheactivities. The

simplestmethodofsplittingplannedcostsistouseanequivalencenumber. Ifyou

wanttouseotherallocationbases,youcandefineasplittingstructurecontaining

different splitting rules.

In the price calculation, plan prices are determined automatically by the SAP

system. Activity prices for plan activity types can be calculated for each cost

center and activity type. The SAP system calculates the price by dividing the

planned costsbytheplannedactivityfor example.

Activity-related planning and price calculation is discussed in more detail in

courseAC412CostCenterAccounting: ExtendedFunctions.

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Unit5: Planning AC410

Plan Lock

Figure 109: Plan Lock

Iftheplanningprocessincostcenteraccountinghasbeencompleted,theplanning

should be lockedto protect it from changes.

Usetheblockindicatorinthatversiontolocktheentireplanningforaplanyear.

Within the posting lock, you can block transactions that were not used for

planning (such as revenue plan on cost centers). You can lock planning

transactionsforacombinationofcontrollingarea,fiscalyearandversion.

Youcanselecttheprocessesthataretobelockedfromalist.

You can also lock individual operation for all periods of the fiscal year or all

operation for a certain period.

Demonstration: Plan Lock

Purpose

Oncetheperiod planningprocessiscomplete, you needto locktheperiod for

further planning to prevent changes.

System Data

System:

Client:

UserID:

Password:

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AC410 Lesson: Planning Process

Setupinstructions:

1. IG p 57

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Unit5: Planning AC410

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AC410 Lesson: Planning Process

Exercise 18: Planning Process

305

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Plan statistical key figures.

• Plan activity types.

• Planprimarycostsusingcostelement planning.

• Create master data for resources.

• Plan primarycostsusing resource planning.

• Planprimarycostsusing dependencyplanning.

Business Example

TheexecutiveboardhasdecidedtoimplementtheSAPsystemplanningfunctions.

Since you previously used a non-SAP system for your planning, you need to

transfertheplanningdataforthecurrentfiscalyeartotheSAPsystem. Youneed

toentertheannualplanvaluessothatyoucanproduceactual/plancomparison

reports for the whole year.

Task 1:

Solve the following task:

1. Toavoiderrorsandtosimplifydataentry,youshoulddefinethebasicdata

for planning in your user settings. You want to create planvalues for the

entire current fiscal year in version 0.

Hint: Alltheplandataforthisunitwillbeforperiods1to12ofthe

currentfiscalyear. Thismeansyouhavesomeactualdatathathas

alreadybeenpostedwithwhichtocompareyourplandata.

Task 2:

Firstofall,planthestatisticalkeyfigures. Thesefiguresserveasareferencefor

costelementplanning(forexample,doITcostsvaryaccordingtothenumberof

PCs) and are the basis for plan allocations.

1. UsetheSAPEASYplannerprofileforplanningthestatisticalkeyfigures,or,

ifyoudidtheoptionalplanninglayoutexercises,useplannerprofileZ-##.

Continued on next page

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Unit5: Planning AC410

2. Use planning layout 1-362 for central planning. In this layout, you plan

one statistical key figure onseveral cost centers. Plan the statistical key

figureTELE##tothecostcentersbelongingtocostcentergroupB##. Use

form-based entry.

Enter the following plan values.

Cost Center 201## 202## 203## 301## 302##

TELE## 120,000 120,000 --- 420,000 18,000

Save your entriesbut do not exit the layout.

3. Plan the statistical key figure PC## to the cost centers belonging to cost

centergroupB##. Useform-basedentry. Enterthefollowingplanvalues.

Cost Center 201## 202## 203## 301## 302##

PC## 2 5 --- 18 12

Save your entriesbut do not exit the layout.

4. Planthestatisticalkey figureKM## tothecost centersbelonging tocost

center groupB30##. Useform-basedentry. Enter447,387.26miforcost

center 301# (consultant FI/CO) and 223,693.63 mi for cost center 302#

(consultant LO).

Save your entries.

Task 3:

Plantheactivitytypesforcostcenter301##(FI/COConsulting)and302##(LO

Consulting). Asyoualreadyenteredthepriceswhenyoumaintainedthemaster

data, you only need to plantheactivityquantity.

Hint: Ifyoudidnotworkthroughtheexerciseonplanninglayouts,orif

foranyreasonyoucannotaccessyourownplanninglayoutforactivity

typeplanning,useplannerprofileSAPALLforthisexercise.

1. PlantheactivityquantitiesofactivitytypeJ##inyourplanninglayoutPL##

in planner profile Z-## (or 1-202 in planner profile SAPALL) for the

consultingcostcenters(cost center groupB30##).

Choose free entry.

Continued on next page

338

Cost Center	201##	202##	203##	301##	302##
TELE##	120,000	120,000	---	420,000	18,000

Cost Center	201##	202##	203##	301##	302##
PC##	2	5	---	18	12

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AC410 Lesson: Planning Process

2. Plan12,000juniorconsultanthoursforcostcenter301#(consultantFI/CO)

and9,600forcostcenter302#(consultantLO).Theplanactivity isto be

distributedevenlyacrossallpostingperiods. Checkthesettingontheperiod

screen. Save your plan.

3. Plan activity type S## for the consulting cost centers (cost center group

B30##). Choose free entry.

4. Plan12,000seniorconsultanthoursforcostcenter301#(consultantFI/CO)

and 9,600 for cost center302# (consultant LO). Theplan activityis to be

distributed evenly acrossall postingperiods.

Save your plan.

5. CalltheCostCenters: PlanningOverviewforperiods1through12ofthe

currentfiscalyearandcostcenter301##(FI/COConsulting).

Check your entries.

Task 4:

Plan the costs on the cost centers.

Hint: Ifyoudidnotworkthroughtheexerciseonplanninglayouts,orif

foranyreasonyoucannotaccessyourownplanninglayoutforactivity

typeplanning,useplannerprofileSAPEASYforthisexercise.

1. Salarycosts(costelement430000)areplannedcentrallybytheheadofthe

consultingdepartmentforallcostcenters(B##). Themanagerpresentsyou

with a list of the corresponding plan data and asks you to enter it in the

system. Choose planning layout1-162 for this (Cost element planning:

central, simple). Thevaluestobeenteredareannual valuesthat aretobe

evenlydistributed acrossthe posting periods.

Cost Center Planned Costs

201## 60,000

202## 252,000

203## 192,000

301## 2,532,000

302## 1,560,000

2. Theothercosts(costelements473120through477000)incurredbythecost

centers(cost center groupB##) are planned by the cost center managers

themselves,eachmanagerbeingresponsibleforthesefigures. Thefollowing

Continued on next page

339

Cost Center	Planned Costs
201##	60,000
202##	252,000
203##	192,000
301##	2,532,000
302##	1,560,000

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Unit5: Planning AC410

graphicliststheplandataoftheindividualcostcenters. Chooseplanning

layout 1-161 (cost element planning: simple layout) in planner profile

SAPEASY.

Thevaluestobeenteredareannualvaluesthataretobeevenlydistributed

acrossthepostingperiods. Useform-basedentry.

Cost Center Cost Element Planned Costs

101## 473120–Telephonecosts 84,000

201## 476000 –Officesupplies 24,000

202## 476100 – IT supplies 98,400

203## 475000 – Vehicle costs 1,320,000

3. UsereportCostCenters: Actual/Plan/Variancetochecktheresultsofmanual

planningfortheconsultingCostCenters: Actual/Plan/VarianceCallupthe

reportforthecostcentergroupB##forthecurrentperiodonlysothatyou

cancomparetheplandatawiththeactualdata. Usethevariantfunctionto

review some of your cost center plans.

Task 5:

Planthecostsontheconsultingcostcentersusingresourceplanning.

Plan the costs for further training on the cost centers “consultant FI/CO” and

“consultantLO”. ThetrainingyouareinterestedinincludesSAPtrainingcourses

aswellasotherbusinessadministrationcourses. Thetrainingcostsarecalculated

bymultiplyingthenumberofcoursedaysbythepriceofthecourseperday.

1. Forresourceplanning,usetheplannerprofileSAPR&R.

2. NowplanthenumberofSAPcoursedays. Carryoutyourplanningusing

layout 1-1R1 (Resource Planning) for the current fiscal year. For cost

center 301## (FI/CO Consulting), you plan the costs for attending SAP

trainingcourses(SAP-TRAIN,costelement476400). Choosefreeentry.

Whatdataisalreadyinthetableandwheredoesitcomefrom?

___________________________________________

3. Plan180coursedaysandconfirmyourentriesbypressingENTER.

What information is displayed?

___________________________________________

Save your entries but remain in the layout so that you can plan the BA

course (BA-TRAIN) days.

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340

Cost Center	Cost Element	Planned Costs
101##	473120–Telephonecosts	84,000
201##	476000 –Officesupplies	24,000
202##	476100 – IT supplies	98,400
203##	475000 – Vehicle costs	1,320,000

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AC410 Lesson: Planning Process

4. Forcostcenter301##(FI/COConsulting),planthecostsforattendingBA

trainingcourses(costelement476400). Choosefreeentry.

5. Explain theresourcepricethat is displayed.

Display the period values.

6. Plan60coursedaysandconfirmyourentriesbypressingENTER.

Save your entries.

7. Check the plan costs of cost center 301## for training in the report Cost

Centers: Plan Overview for all periods of the current fiscal year and

version 0.

Howdoestheamountofplannedcostsariseforcostelement476400(costs

for further training)?

___________________________________________

Task 6:

Planthecostsonthecostcentersusingdependencyplanning.

Whenplanningtrainingcosts,themanagerofcostcenter302##(LOConsulting)

usesadifferentplanningstrategythanthemanagerofcostcenter301##(FI/CO

Consulting). Themanagerofcostcenter302##wantseachemployeeontheircost

center to attend a certain number of course days per year. For this reason, the

managerdoesnotplanthenumberofcoursedaysforthecostcenterasawhole,

butplansthenumberofcoursedaysperemployeeinstead.

1. Use theSAPEASY planner profile for planningthe statistical key figure

employee,or,ifyoudidtheoptionalplanninglayoutexercises,useplanner

profile Z-##.

2. Useplanninglayout1-361forcentralplanning. Plantheexistingstatistical

keyfigure9100(employees) oncost center 302##(LOConsulting). Use

form-based entry.

Plan 15 employees on the cost center.

3. For quantity-based dependency planning, use the planner profile

SAPR&R.

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Unit5: Planning AC410

4. Plancostelementsusingplanninglayout1-1R3quantity-baseddependency

planningforthewholeofthecurrentfiscalyear. Youplanthetrainingcosts

(costelement476400)forcostcenter302##(LOconsulting). Youonlyplan

SAP training days (SAP-TRAIN).

Choose free entry.

5. What data doesthe table already contain?

6. Enter planning dependency 2, as you use statistical key figures for your

planningwhichyouenteredwithoutreferencetoaparticularactivitytype.

Chose ENTER.

Thedependencysourcetypeisthenumberofemployees(9100).

Confirm your entries by pressingENTER.

Whyisthedependencysourcequantity180units?

Eachemployeeistoattendanaverageof2daysofSAPtrainingperperiod

(=dependencyquantity). ConfirmyourentriesbypressingENTER.How

higharethetotalplancostsforSAPtrainingcourses?

Save your planning data.

Hint: Thedependencytypedetermineswhetherthedependency

quantityorthedependencypriceisbasedonanactivity-dependent

oractivity-independentstatisticalkeyfigureoractivitytype.

Task 7: Optional

Inyour plan, create acycle andasegment to allocate the planned costsfor the

“telephone” cost center to other cost centers.

1. CreateaplancyclePRPC##forperiodicrepostingfortheTelephonecost

center. UsetheactualcyclePU##asthesourcetocopyfrom. Startthecycle

on thefirst day of thecurrent fiscal year.

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342

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AC410 Lesson: Planning Process

2. Inthefirstsegment,changethefieldvar. portiontypeonplannedstatistical

keyfigures. Runaformalcheckonthecycleandthesegment. Saveyour

entries.

Hint: Notethat thesender values have automatically been setto

planned values (Plnd. Vals).

Task 8: Optional

Executetheperiodicrepostingintheplanforthe“Telephone”costcenter.

1. Intheplan,runtheperiodicrepostingforyourPRPC##cycleforperiods1

through12ofthecurrentfiscalyear. SelectTestrunandDetaillists.

2. Execute the periodic reposting as an Update Run so that the results are

actually posted.

Task 9: Optional

Check the results of the automatic plan.

1. Callthecostcenters: Actual/PlanVariancereportforthecurrentperiod,

planversion0,andconsultingcostcentergroupB##.

2. Usethevariationfunctiontocheckthecostcenterplanningforcostcenter

101##(Telephone)andforoneofthereceivercostcenters.

Task 10:

Createanassessmentcyclewithwhichtoallocatethecostsofthe“Organization”,

“IT Services”, and “Motor Pool”cost centers.

1. CreateaplancyclePA##for theplanassessmentoftheabove-mentioned

costcenters. UsetheactualassessmentcycleASSE## asasourcetocopy

from. Startthecycleonthefirstdayofthecurrentfiscalyear.

2. Displaythesegmentsinthesegmentoverviewscreen.

3. Becausethe“ITServices”and“MotorPool”costcentersusethePortionsof

actualstatisticalkeyfiguresoptionasabasisforallocationincycleA##and

thisfigureisvariable,youneedtochangethesettingsintheplanassessment

cycle. In segment IT Service##, change the field variable portions type

on planned statistical key figures.

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343

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Unit5: Planning AC410

4. Change the field variable portion type on planned statistical key figures

in segmentMOTO##(if youdidtheoptionalexecisetocreateaclearing

template, use segment MOTO##new.

Save your data.

Task 11: Optional

Execute your plan assessment.

1. RuntheplanassessmentintheTestrunforyourcycle(PA##)forperiods1

through12ofthecurrentfiscalyear. ChooseDetailList.

2. NowruntheassessmentasanUpdateRunsothattheallocationsareactually

posted.

Task 12: Optional

Check the results of the automatic planning.

1. Call thereportcost centers: Actual/Plan Variance report for the current

period,planversion0,andconsultingcostcentergroupB##.

2. Checkwhethercostcenters201##(Organization),202##(ITServices),and

203## (Motor Pool) havebeen credited infull.

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AC410 Lesson: Planning Process

3. Whataretheactualbalances(over-absorptionorunder-absorption) of the

consulting cost centers?

301##(ConsultantFI/CO)

302##(Consultant LO)

Whatconclusionscanbedrawnfromtheresultswithregardtotheactivity

type price?

4. The actual credits to both consulting cost centersarelower than the plan

credits.

What is the reason for this?

5. The actual costs for cost center 301## (FI/CO Consulting) are lower

than the plan costs, whereas the actual costs for cost center 302## (LO

Consulting) are greater than the plan costs.

Analyzethereasonsfor thisforboth costcenters.

301## (FI/CO Consulting)

302## (LO Consulting)

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Unit5: Planning AC410

Solution 18: Planning Process

Task 1:

Solve the following task:

1. Toavoiderrorsandtosimplifydataentry,youshoulddefinethebasicdata

for planning inyour user settings. You want to createplan valuesfor the

entire current fiscal year in version 0.

Hint: Alltheplandataforthisunitwillbeforperiods1to12ofthe

currentfiscalyear. Thismeansyouhavesomeactualdatathathas

alreadybeenpostedwithwhichtocompareyourplandata.

a) CCA:Information System→UserSettings

b) Choose the Planning period tab page.

FieldNameorDataClass Values

Fiscal Year Current

Period From 1 to 12

Save your data!

Task 2:

Firstofall,planthestatisticalkeyfigures. Thesefiguresserveasareferencefor

costelementplanning(forexample,doITcostsvaryaccordingtothenumberof

PCs) and are the basis for plan allocations.

1. UsetheSAPEASYplannerprofileforplanningthestatisticalkeyfigures,or,

ifyoudidtheoptionalplanninglayoutexercises,useplannerprofileZ-##.

a) CCA: Planning →Set planner profile

Planner profile SAPEASYor Z-##

Enter

2. Use planning layout 1-362 for central planning. In this layout, you plan

one statistical key figure onseveral cost centers. Plan the statistical key

figureTELE##tothecostcentersbelongingtocostcentergroupB##. Use

form-based entry.

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346

FieldNameorDataClass	Values
Fiscal Year	Current
Period	From 1 to 12

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AC410 Lesson: Planning Process

Enter the following plan values.

Cost Center 201## 202## 203## 301## 302##

TELE## 120,000 120,000 --- 420,000 18,000

Saveyour entriesbut do not exit the layout.

a) CCA:Planning→StatisticalKeyFigures→Change→Goto→Next

Layout (1-362)

FieldNameorDataClass Values

Version 0

From period 1

To period 12

Fiscal Year Current

Cost Center Group B##

Statist. Key Figure TELE##

Entry

Form-based Select

Goto → Overview Screen

CostCenter 201## 202## 203## 301## 302##

Currentplan 120,000 120,000 -- 420,000 180,000

value

VS 1 1 1 1 1

Save your data!

3. Plan the statistical key figure PC## to the cost centers belonging to cost

centergroupB##. Useform-basedentry. Enterthefollowingplanvalues.

Cost Center 201## 202## 203## 301## 302##

PC## 2 5 --- 18 12

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347

Cost Center	201##	202##	203##	301##	302##
TELE##	120,000	120,000	---	420,000	18,000

FieldNameorDataClass	Values
Version	0
From period	1
To period	12
Fiscal Year	Current
Cost Center Group	B##
Statist. Key Figure	TELE##
Entry
Form-based	Select

CostCenter	201##	202##	203##	301##	302##
Currentplan value	120,000	120,000	--	420,000	180,000
VS	1	1	1	1	1

Cost Center	201##	202##	203##	301##	302##
PC##	2	5	---	18	12

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Unit5: Planning AC410

Save your entriesbut do not exit the layout.

a) ChangethevalueinthefieldStatisticalkeyfigureintheplanningentry

screen.

Statist. Key Figure PC##

Goto → Overview Screen

CostCenter 201## 202## 203## 301## 302##

Currentplan 2 5 -- 18 12

value

VS 1 1 1 1 1

Save your data!

4. Planthestatisticalkey figureKM## tothecost centersbelonging tocost

center groupB30##. Useform-basedentry. Enter447,387.26miforcost

center 301# (consultant FI/CO) and 223,693.63 mi for cost center 302#

(consultant LO).

Save your entries.

a) Changethevaluesof thefieldscost centergroupandstatistical key

figure in the planning entry screen.

Cost Center Group B30##

Statist. Key Figure MI##

Goto → Overview Screen

Cost Center 301## 302##

Current planvalue 720,000 360,000

VS 1 1

Save your data!

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348

CostCenter	201##	202##	203##	301##	302##
Currentplan value	2	5	--	18	12
VS	1	1	1	1	1

Cost Center Group	B30##
Statist. Key Figure	MI##

Cost Center	301##	302##
Current planvalue	720,000	360,000
VS	1	1

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AC410 Lesson: Planning Process

Task 3:

Plantheactivitytypesforcostcenter301##(FI/COConsulting)and302##(LO

Consulting). Asyoualreadyenteredthepriceswhenyoumaintainedthemaster

data, you only need to planthe activity quantity.

Hint: Ifyoudidnotworkthroughtheexerciseonplanninglayouts,orif

foranyreasonyoucannotaccessyourownplanninglayoutforactivity

typeplanning,useplannerprofileSAPALLforthisexercise.

1. PlantheactivityquantitiesofactivitytypeJ##inyourplanninglayoutPL##

in planner profile Z-## (or 1-202 in planner profile SAPALL) for the

consultingcost centers(costcentergroupB30##).

Choose free entry.

a) CCA:Planning→Setplannerprofile→Z-##

CCA: Planning → Activity Output / Prices → Change → Goto →

Next Layout (PL##)

b) or

CCA:Planning→Setplannerprofile→SAPALL

CCA:Planning→ActivityOutput/Prices→ChangeLayout(1-201)

FieldNameorDataClass Values

Version 0

From period 1

To period 12

Fiscal Year Current

Cost Center Group B30##

Activity Type J##

Entry

Free Select

Goto → Overview Screen

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349

FieldNameorDataClass	Values
Version	0
From period	1
To period	12
Fiscal Year	Current
Cost Center Group	B30##
Activity Type	J##
Entry
Free	Select