AC410_EN_Col52_FV_Part_A4 (第4页) | ERP软件技术分享

第 118 页 / 共 403 页

Unit3: Event-BasedPostings AC410

Figure 39: Totals Values and Line Items

TheSAPsystemmakesadistinctionbetweenlineitemsandtotalsrecords. These

are recorded in separate database tables.

A lineitem is entered for each business transaction. You can accesstheseline

items using the line item report.

Forreporting,allthelineitemsenteredforbusinesstransactionsareautomatically

storedintotalsrecords. TheamountsaretotaledintheSAPsystembasedonthe

costcenter/costelementorcostcenter/costelement/activitytypeandenablesdata

tobeevaluatedmorequickly. YoucananalyzethetotalsrecordsusingaReport

Painter/Report Writer report.

Normally,youwouldanalyzeacostcenterusingaReportPainterreport. Ifyou

requiredetailedinformationforparticularcostelementspostedtothecostcenter,

you can call up the corresponding line items.

The line item report functionsas an itemization of actual costs, plan costs or

commitments based on the posting documents. This information is displayed

as a list (ABAP list display).

Example:InFI,personnelcostsforanexternalrepairfirmwerepostedtwicein

the same month.

Lineitem1: 420000Personnelcosts5.000.--CostCenterProduction07/2003

Lineitem2: 420000Personnelcosts3.500.--CostCenterProduction07/2003

TotalsRecord420000Personnelcosts8.500.--CostCenterProduction07/2003

110

第 119 页 / 共 403 页

AC410 Lesson: Reports in Cost Center Accounting

Interactive Information System

Figure 40: Interactive Information System

Youcanusetheinteractiveinformationsystemtototalandanalyzeall,orselected

business transactions, according to various criteria (for example, cost center /

cost element).

The totals records in the Report Painter report are normally analyzed, but

sometimes the line items from the summary report are also selected and

examined. You canalsomove from the line itemstothecorresponding source

documents. The source document canbeanFI document, or for example, an

accounting document from a reposting.

YoucancallupotherreportsusingtheReport/Reportinterface.

111

第 120 页 / 共 403 页

Unit3: Event-BasedPostings AC410

Settings for Reporting

Figure 41: User Settings

Youcanspecifygeneralanduser-specificdefaultvaluesfortheselectioncriteria,

andthereportcurrency. Theadvantageofusersettingsisthatmorethanone,or

all values that you normally need to enter before executing a report group are

automaticallydisplayed. Whenyoucallareport,theSAPsystemcheckstoseeif

youhavemadealltherequiredentries. Ifthisisthecase,thenthereportcanbe

executedwithoutanyentriesrequiredintheselectionscreen.

You can enter the following default values:

• Basicdata(controllingarea,costcenterorcostcentergroup,costelement,

and so on)

• Settings for extract management

• Planning timeframe

• Reporting timeframe

• Report currency

• Other specifications, such as the version

112

第 121 页 / 共 403 页

AC410 Lesson: Reports in Cost Center Accounting

Figure 42: Variation

Thevariationfunctionenablesyoutoselectaseparatereportforeachelement

ofagroupthatwasgeneratedduringaselectionrun. Thisfunctionisespecially

usefulwhencreatingareportinthebackgroundfromacostcentergroup,ifyou

wanttobeabletoswitchbetweencostcenterreportsatthesametime.

The variationfunction canonly beused ifyouhaveactivated it inthereport

definition.

Inthedialogboxforthevariation,youspecifywhichnodesand/orcostcentersare

tobeoutput. Youcanchooseoneofthreeoptionsforthisindicator:

• Breakdown provides you with reports for all cost centers and all nodes

of the selected group.

• Donotbreakdownprovidesyouwithonlyonereportforthehighestnode

of the selected group.

• Individualvaluesproducesreportsexclusivelyfortheindividualcostcenters

in the selected group.

Youcansavereportsforcostcentergroupsasextractswithactivatedvariation.

Whenyoucometoanalyzeyourextractsforthegroup,youcanthenaccessreports

for the individual cost centers quickly.

113

第 122 页 / 共 403 页

Unit3: Event-BasedPostings AC410

Figure 43: Line Item Report: Maintain layout

The SAP system provides you with standardized layouts. You can define

additional variantsfor global or user-specificuse.

You can select as many fields as required from the group of available fields

(including customer-specific fields) for a layout that is enterprise or

user-specific.

You need to define the item (column) in the report, and the column width for

each field.

Dependingonthecolumnwidth,theSAPsystemautomaticallyusestheshorttext

orlongtextfromthefieldname. Italsousesyourlog-onlanguage(ifavailable)

for the report.

TheSAPsystemprovidesyouwithstandardizedlayouts.

You can define filters for each column. Rowsthat fulfill filter criteria are not

displayed. However,theyareincludedinthetotalsandsubtotalscalculation.

YoucandefinetotalsinteractivelybyselectingthecolumnandchoosingTotals. It

ispossibletoselect morethanonecolumnat atime.

114

第 123 页 / 共 403 页

AC410 Lesson: Reports in Cost Center Accounting

Exercise 8: Reports in Cost Center

Accounting

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Make user settings for report selection.

• ChecktheexpensespostedinFinancialAccountingtoeachcost center in

Controlling, insummaryand line itemreports.

• Navigatebetweendifferentcostcentersinacostcenterreport.

• Define an individual layout in the report.

Business Example

YouwanttodisplaytheexpensespostedinFItothecostcentersusingdifferent

reports. You also want to use some reporting tools that reduce the reporting

workloadandenableflexibleevaluationofinformation.

Task 1:

Youoften call up reportsthat havethesameselection criteria. To simplify the

process, youcanstorethesecriteriaasdefault values.

1. Storecontrollingarea1000intheusersettings, thecurrentperiodasthe

Reportingperiodinthecurrentfiscalyear,andversion0,asFurtherentries.

2. Call the cost centers: Plan/Actual/Variance report. Check whether your

selectioncriteriaaretransferredfromtheusersettings.

Task 2:

Display the costs from the exercise activity on general ledger account posting

in the report.

1. ProcessthecurrentperiodCostcenters: Plan/Actual/Variancereportforcost

center groupB## incontrollingareaEurope(1000), inthecurrent period

and for plan version 0.

2. The report provides an overview of the costs in the entire consulting

department. Use the variation function to display the costs of different

cost centers. Thengotothesummaryreportin cost center301##(FI/CO

Consulting).

Continued on next page

115

第 124 页 / 共 403 页

Unit3: Event-BasedPostings AC410

3. CalluptheActuallineitemsforareportrow. Whichadditionalinformation

on the cost element do you receive compared to the specifications in the

summary report?

4. Display the original FI document. How many line items are on the FI

document?

5. DisplaythecostaccountingdocumentforthesameCOlineitem. Howmany

lineitemsareonthecostAccountingdocument?

WhatcausesthedifferenceintheFI document?

Remain in the line item display.

Task 3:

Definealayoutinthelineitemreportaccordingtoyourrequirements.

1. Asyoudonotenteranyquantitieswhenposting, deletetheTotalquantity

entered andPosted unit of measurecolumns, then include other columns

of your choice.

2. SaveyourlayoutasLayout##, thenenteradescriptionforit. Indicatethe

layoutasUser-specific. Thisensuresthatonlyyoucanuseit.

3. CallupSelectlayouttocheckwhetheryourlayoutisavailableforselection,

as well as the SAP layouts.

116

第 125 页 / 共 403 页

AC410 Lesson: Reports in Cost Center Accounting

Solution 8: Reports in Cost Center

Accounting

Task 1:

Youoften call up reportsthat havethesameselection criteria. To simplify the

process, youcanstorethesecriteriaasdefault values.

1. Storecontrollingarea1000intheusersettings, thecurrentperiodasthe

Reportingperiodinthecurrentfiscalyear,andversion0,asFurtherentries.

a) CCA:InformationSystem→UserSettings

Basic data

FieldNameorDataClass Values

Controlling Area 1000

Reporting timeframe

Fiscal year Current

Period Current

Further Details

Plan version 0

Save your data!

2. Call the cost centers: Plan/Actual/Variance report. Check whether your

selectioncriteriaaretransferredfromtheusersettings.

a) CCA:InformationSystem→Reports forcost center accounting→

Plan/ActualComparisons→Costcenters: Actual/Plan/Variance

Continued on next page

117

FieldNameorDataClass	Values
Controlling Area	1000

Fiscal year	Current
Period	Current

第 126 页 / 共 403 页

Unit3: Event-BasedPostings AC410

Task 2:

Display the costs from theexercise activity on general ledger account posting

in the report.

1. ProcessthecurrentperiodCostcenters: Plan/Actual/Variancereportforcost

center groupB##in controllingareaEurope(1000), inthecurrent period

and for plan version 0.

FieldNameorDataClass Values

Controlling Area 1000

Fiscal year Current

From period Current

To period Current

Plan version 0

Cost center (values) B##

Program → Execute

2. The report provides an overview of the costs in the entire consulting

department. Use the variation function to display the costs of different

costcenters. Thengotothesummaryreportincostcenter 301##(FI/CO

Consulting).

a) Navigation On/Off icon

Inthenavigationlist,choosecostcenter301##.

3. CalluptheActuallineitemsforareportrow. Whichadditionalinformation

on the cost element do you receive compared to the specifications in the

summary report?

Answer: Positionyour cursor onareport row.

Double-click on Report row

ChoosetheCostCenters: ActualLineItemsreport.

Additional information:

a)Fromwhichlineitemstheoveralltotalforthecostelementresults

b)Theoffsettingaccountof thepostinginquestion

Continued on next page

118

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

第 127 页 / 共 403 页

AC410 Lesson: Reports in Cost Center Accounting

4. Display the original FI document. How many line items are on the FI

document?

Answer: Position your cursor ona line item.

Environment→Sourcedocumentordouble-clickthereportrow

12 Line items

5. DisplaythecostaccountingdocumentforthesameCOlineitem. Howmany

lineitemsareonthecostAccountingdocument?

WhatcausesthedifferenceintheFIdocument?

Remain in the line item display.

Answer: Position your cursor ona line item.

Environment → Accounting Documents → Accounting Documents →

ChooseControllingDocument→ExpandDocument

11 Line items

The credit posting on the balance sheet account is not relevant to Cost

AccountingandisthereforenottransferredtoManagementAccounting.

Task 3:

Definealayoutinthelineitemreportaccordingtoyourrequirements.

1. Asyoudonotenteranyquantitieswhenposting, deletetheTotalquantity

entered and Posted unit of measurecolumns, then include other columns

of your choice.

a) Return to the line item display.

Settings → Layout → Change

Select the Position icon. Select Total Quantity and Posted Unit of

Measure.

Icon Right arrow“Hideselected fields”

Changetolist: SwitchtotheHiddenFieldslist andselect thefields

you require.

→Icon Left arrow“Showselected fields”

Transfer icon.

Continued on next page

119

第 128 页 / 共 403 页

Unit3: Event-BasedPostings AC410

2. SaveyourlayoutasLayout##, thenenteradescriptionforit. Indicatethe

layoutasUser-specific. Thisensuresthatonlyyoucanuseit.

a) Settings → Layout → Save

FieldNameorDataClass Values

Layout Layout##

Name

User-specific Select

Transfer further settings

3. CallupSelectlayouttocheckwhetheryourlayoutisavailableforselection,

as well as the SAP layouts.

a) Settings → Layout → Choose

120

FieldNameorDataClass	Values
Layout	Layout##
Name
User-specific	Select

第 129 页 / 共 403 页

AC410 Lesson: Reports in Cost Center Accounting

Lesson Summary

You should now be able to:

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

in the information system.

121

第 130 页 / 共 403 页

Unit3: Event-BasedPostings AC410

Lesson: Account Assignment Tools

Lesson Overview

Therearevariousoptionsforsimplifyingpostingsandkeepingpossiblesourcesof

errortoaminimum. Thevariousaccountassignmenttoolsareshowninthislesson.

Lesson Objectives

After completingthislesson, you will beable to:

• Describetheconfigurationoptionsthatfacilitatepostings.

Business Example

Youintroducevariousoptionsforaccountassignmenttotheotherprojectmembers

inorder tomakethepostingsprocesseasierforthem.

Default Account Assignment and Automatic Account

Assignment

Figure44: DefaultAccountAssignmentandAutomaticAccountAssignment

Youcandefineautomaticaccountassignmentsordefaultaccountassignmentsfor

postingsoftheprimarycostelementtype. TheSAPsystemthenautomatically

includesthespecified(additional)accountassignmentfortheprimarypostings

122

第 131 页 / 共 403 页

AC410 Lesson: Account Assignment Tools

you make. You define automatic and default account assignments for cost

elements that you always post to a particular cost center. You can also define

theassignmentofanoverheadorderorprofitcentertoacostelement. Whether

automatic or default, the account assignments are default values that can be

overwritten in the application.

Automaticofdefaultaccountassignmentsarerequiredforprimarycostelements

used in automatically-generated postings such as price differences, exchange

rate differences, and discounts.

Youenterthedefaultaccountassignmentinthecostelementmasterrecord.

Here, youentertheaccount assignmentatcontrollingarealevel andataccount

level.

You enter automatic account assignments in Customizing in the activity

“MaintainAutomaticAccountAssignment”. Inthisactivity,youcanalsodefine

moredetailedaccountassignmentstobusinessareasorprofitcenters.

Whenthesystemderivestheinformation,itdeterminesthemostdetailedaccount

assignment. ItreadstheentriesinCustomizingfirst. Ifthesystemdoesnotfind

any data here, then it uses the master data for cost elements. The assignment

objectsdefinedforautomaticaccountassignmentsthereforetakepriorityoverthe

additionalaccountassignmentsforthedefaultaccountassignment.

Validation

Figure 45: Validation

123

第 132 页 / 共 403 页

Unit3: Event-BasedPostings AC410

You can increase the accuracy of the Management Accounting data by using

validationandsubstitution. Invalidationandsubstitution,theSAPsystemchecks

whetherthedataenteredmeetsoneormoreoftheconditionsthatyoudefined.

Thesecheckstakeplaceduringdataentry,therebyensuringthatonlyvaliddata

is posted.

Youcreatevalidationsandsubstitutionsforthecontrollingareaandforaparticular

event. An event is a particular point in transaction processing. Thefollowing

eventshavebeendefinedfortheManagementAccountingcomponent:

• The“document row”(0001)calluppointusesdatafromtheManagement

Accountingdocumentheader(COBK)andManagementAccountingcoding

block(COBL)structures. Itcontrolspostinginexternalaccountingaswell

as in Management Accounting.

• The “document header” (0100) callup point uses data from COBK and

affects only manual Management Accounting postings, such as transfer

postings or activity allocations.

• The “CO Internal Posting: Sender/Receiver” (0002) event is only used

for Management Accounting internal postings, and is used for checking

sender-receiverrelationshipsinperiodicallocations.

Youusevalidationtocarryoutvaliditychecksonobjectssuchascostelementsor

costcenters. Iftheconditionsyouspecifiedforexecutingbusinesstransactions

arenot met, theSAPsystemdisplaysauser-definedmessage. Thiscould bea

warning, error, or information message, or the system stops your posting with

immediate effect.

124

第 133 页 / 共 403 页

AC410 Lesson: Account Assignment Tools

Substitution

Figure 46: Substitution

Youcanalsocarryoutvalidationcheckswhenmakingsubstitutions. However,

ifyourconditionismetforasubstitution,theSAPsystemsubstitutesthevalues

withothersdefinedbyyouwithoutinformingtheuserofthischange.

Anadditionalevent-theOrderEvent(0010)isdefinedforsubstitutions. Thisis

usedonlyfor collectiveprocessingofordermasterdata.

If you have defined a substitution that contradicts a validation condition, the

systeminformsyouof thisbydisplayingamessage. Wecanthereforesaythat

validationhaspriority, oris“stronger”thansubstitution.

125

第 134 页 / 共 403 页

Unit3: Event-BasedPostings AC410

Lesson Summary

You should now be able to:

• Describetheconfigurationoptionsthatfacilitatepostings.

126

第 135 页 / 共 403 页

AC410 Lesson: Correction Postings

Lesson: Correction Postings

Lesson Overview

Theoptionsforcorrectingpostingerrorsareshownhere.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Correctoriginalpostingsmadetoincorrectcostcenters.

Business Example

PostingdocumentsfromHRandMMareoftenveryextensive. Trytodeviseeasy

waystocorrectfaultyaccountassignmentsinManagementAccounting.

Manual Postings of Costs and Revenues

Figure 47:

Youcanmanuallyrepostprimarycostsandrevenuesusingevent-basedrepostings.

Youusethisfunctionmainlytoadjust(correct)postingerrors.

Whenyoumakeaninternalreposting,theprimarycostsarereposted(underthe

original cost element)to areceivingorder. If theoriginaltransaction isposted

using an incorrect cost or revenue element, the transaction must be corrected

intheoriginalapplicationcomponentinorder toensurereconciliationbetween

external and internal accounting.

127

第 136 页 / 共 403 页

Unit3: Event-BasedPostings AC410

Note that no sender checkismade, in other wordsthe system doesnot check

whetherthecostsyourepostactuallyexistonthesendingcostcenter. Thismeans

thatnegativecostsmayappearonthesendingcostcenter.

The business transaction is documented by means ofline items on the sender

side and receiver side.

Youcanusethesystemtomakeevent-basedrepostingsautomatically. Following

a collective posting in FI that was assigned to a clearing cost center, these

automaticrepostingsareusedtopostthevaluesinManagementAccountingtothe

actualoriginatorsofthecosts. Forexample, salarypostingsfromthepersonnel

departmentcanbepostedintheirentiretytoaclearingcostcenter,thuskeeping

thenumberofpostingsinFinancialAccountingtoaminimum. Thissummarized

postingispassed through toManagement Accounting. In order for thepayroll

informationtobeusefultoManagementAccounting,however,thecostsneedto

beassignedtotheresponsiblecostcenters. Therepostingcreditstheclearingcost

centeranddebitstheoriginatorofthecostsbytheappropriateamount.

Reposting line items

Figure 48: Reposting line items

The function for reposting line items enables you to repost specific line items

fromManagementAccountingdocuments. Thisfunctionisdesignedtoenable

you to correct primary postings that you assigned to the wrong accounts. To

dothis, theManagement Accountingdocument mustcontainareferencetothe

original FI document.

128

第 137 页 / 共 403 页

AC410 Lesson: Correction Postings

Reposinglineitemsistheequivalentofareversalonthesenderobject.

Youcanalsoenter morethanonereceiver object.

RepostinglineitemscreatesManagementAccountingdocumentswhich,unlike

event-basedrepostingsofcosts,alwayscontainareferencetotheFIdocument.

As a result, you can trace a line item reposting back to the original Financial

Accounting document.

If you repost a line item in Management Accounting, the original account

assignment object remains noted in the FI document. To correct the account

assignmentobjectintheFIdocument,youwillneedtoreversetheFIdocument.

IfyouhavealreadycarriedoutalineitemrepostinginManagementAccounting

for this document, you will first need to reverse this reposting before you can

reverse the document in FI.

129

第 138 页 / 共 403 页

Unit3: Event-BasedPostings AC410

130

第 139 页 / 共 403 页

AC410 Lesson: Correction Postings

Exercise 9: Reposting Line Items

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Make corrections by reposting line items

• ProvideargumentsforwhyerrorpostingsshouldbecorrectedinFinancial

Accounting and inManagement Accounting.

Business Example

In the project team, you have agreed to correct error postings in Management

Accounting or Financial Accounting after discussion with the Financial

Accounting department. You post a line item in Management Accounting to

become familiar with the function and how the information is presented. You

wouldalsoliketocheckwhetheritispossibletoreversethedocumentinFinancial

AccountingiftheadjustmenthasalreadybeenmadeinManagementAccounting.

Task 1:

Repostthecostsforofficesupplies(costelement476000)tothe“Organization”

costcenterthatwereassignedduringthefirstexerciseinthisunittothe“FI/CO

Consulting” cost center.

1. Repostthelineitemsforyourdocumentfromexercise7(younoteddown

thedocumentnumber)incompanycode1000andinthecurrentfiscalyear.

Postthe07(3,000.00to the301##cost center) posting itemto the201##

cost center (Organization).

Task 2:

Check the result of the reposting.

1. ProcesstheCostcenters: actual/plan/variancereportforthecurrentperiod

andplanversion0. Executethereportforthereceivingcostcenter201##

(Organization).

Continued on next page

131

第 140 页 / 共 403 页

Unit3: Event-BasedPostings AC410

2. Displaytheactuallineitemsforthecostcentersinreportrow476000Office

supplies. Accessthesourcedocumentforthelineitem. Whichcostcenteris

displayedasthesenderforcostelement476000onthedocument?

3. Howcanyouensurethatthecorrectreceivercostcenter201##(Organization)

isalsodisplayedontheFinancialAccountingdocument?

Task 3:

Solve the following task:

1. CheckwhetheritispossibletoreversethedocumentinFI(reversalreason

01),eventhoughtheerrorpostingwasalreadycorrectedinCO.Reversal:

Yes/No:___________________________________________________________

Reason:

Continued on next page

132

第 141 页 / 共 403 页

AC410 Lesson: Correction Postings

Task 4:

Solve the following tasks:

1. WhenisitusefultocorrectanerrorpostinginFinancialAccountingandin

Management Accounting?

2. Astaffmemberfromtheprojectteamislessexperiencedwiththereposting

function than you are, and would like to know the following: A newly

opened cost center hasnot yet been debited with primarycosts. Isit still

possibletorepostcostsfromthiscostcentertoanothercostcenter?

Isitpossibletorepostlineitemsfromthiscostcenter?

133

第 142 页 / 共 403 页

Unit3: Event-BasedPostings AC410

Solution 9: Reposting Line Items

Task 1:

Repostthecostsforofficesupplies(costelement476000)tothe“Organization”

costcenterthatwereassignedduringthefirstexerciseinthisunittothe“FI/CO

Consulting” cost center.

1. Repostthelineitemsforyourdocumentfromexercise7(younoteddown

thedocumentnumber)incompanycode1000andinthecurrentfiscalyear.

Continued on next page

134

第 143 页 / 共 403 页

AC410 Lesson: Correction Postings

Postthe07(3,000.00to the301##cost center) posting itemto the201##

cost center (Organization).

a) CCA:ActualPostings→RepostLineItems→Enter

FieldNameorDataClass Values

Document number See exercise 7

Inlineitem07,changeaccountassignment1from

Cost center 301## to cost center 201##.

Save your data.

Task 2:

Check the result of the reposting.

1. ProcesstheCostcenters: actual/plan/variancereportforthecurrentperiod

andplanversion0. Executethereportforthereceivingcostcenter201##

(Organization).

a) CCA:InformationSystem→Reports forcost center accounting→

Plan/ActualComparisons→Costcenters: Actual/Plan/Variance

FieldNameorDataClass Values

Controlling Area 1000

Fiscal Year Current

From period Current

To period Current

Plan version 0

Cost center (values) 201##

Program → Execute

Continued on next page

135

FieldNameorDataClass	Values
Document number	See exercise 7

FieldNameorDataClass	Values
Controlling Area	1000
Fiscal Year	Current
From period	Current
To period	Current
Plan version	0
Cost center (values)	201##

第 144 页 / 共 403 页

Unit3: Event-BasedPostings AC410

2. Displaytheactuallineitemsforthecostcentersinreportrow476000Office

supplies. Accessthesourcedocumentforthelineitem. Whichcostcenteris

displayedasthesenderforcostelement476000onthedocument?

Answer: Positionyourcursoronreportrowcostelement476000.

Double-click on Report row.

Select the Actual Line Items report.

Positionyourcursoronthelineitemwiththerepostingamount3000.

Environment→SourceDocumentordouble-clickthereportrow

Cost center 201##

3. Howcanyouensurethatthecorrectreceivercostcenter201##(Organization)

isalsodisplayedontheFinancialAccountingdocument?

Answer: Reversal of incorrectly assigned posting in FI and reposting to

cost center 201##

Task 3:

Solve the following task:

1. CheckwhetheritispossibletoreversethedocumentinFI(reversalreason

01),eventhoughtheerrorpostingwasalreadycorrectedinCO.Reversal:

Yes/No:___________________________________________________________

Reason:

a) Accounting→FinancialAccounting→GeneralLedger→Document

→ Reverse → Individual Reversal

FieldNameorDataClass Values

Document number See exercise 1.1

Company code 1000

Fiscal Year Current

Reversal reason 01

Save your data.

Errormessage:ReverseManagementAccountingrepostingdocument

first.

Continued on next page

136

FieldNameorDataClass	Values
Document number	See exercise 1.1
Company code	1000
Fiscal Year	Current
Reversal reason	01

第 145 页 / 共 403 页

AC410 Lesson: Correction Postings

Task 4:

Solve the following tasks:

1. WhenisitusefultocorrectanerrorpostinginFinancialAccountingandin

Management Accounting?

Answer: Ifyouwantthecorrectreceivercostcentertobedisplayedinthe

accountingdocument,youwillneedtoreversethedocumentinFinancial

Accounting, otherwise you can repost the document in Management

Accounting.

2. Astaffmemberfromtheprojectteamislessexperiencedwiththereposting

function than you are, and would like to know the following: A newly

opened cost center hasnot yet been debited with primarycosts. Isit still

possibletorepostcostsfromthiscostcentertoanothercostcenter?

Isitpossibletorepostlineitemsfromthiscostcenter?

Answer: Manualrepostingofcostsispossible? nocheckonsender

Repostingoflineitemsisnotpossible? nolineitemposted.

137

第 146 页 / 共 403 页

Unit3: Event-BasedPostings AC410

Lesson Summary

You should now be able to:

• Correctoriginalpostingsmadetoincorrectcostcenters.

138

第 147 页 / 共 403 页

AC410 Lesson: Automatic Commitment and Funds Reservation

Lesson: Automatic Commitment and Funds Reservation

Lesson Overview

The commitment is inthe MaterialsManagement componentsand represent a

fundscommitment inthecostcenteraccounting, i.e. costtobeexpectedinthe

future.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Explainautomaticcommitmentsandfundscommitment.

Business Example

Asyourequireinformationonfuturepaymentcommitmentsinyourcostcenter,

consider the use of commitments.

Automatic commitment

Figure 49: Automatic commitment

139

第 148 页 / 共 403 页

Unit3: Event-BasedPostings AC410

Commitments are payment obligations that are not entered into the accounts,

butthat leadtoactualcostsat alater date. They areincurred in thepurchasing

function, inthe“MaterialsManagement”component:

• The internal communication for a purchasing request is known as a

purchaserequisition(fromtheorderingpartytothepurchaser). Apurchase

requisitionisaprovisionalobligation,thatcanbechangedatanytime. You

donotneedtoassignaCOobjecttoapurchaserequisitionrow. Ifyoudo

notdoso,thenthecommitmentisnotdisplayedinManagementAccounting.

• Apurchaseorderisacontractualagreementtopurchasegoodsorservices

fromavendoraccordingtoagreedconditions. Apurchaseorderrepresentsa

firmcommitmentsinceitisbasedonacontractualobligation. Youneedto

specifyaManagementAccountingobjectforaPOrowthatisassignedtoa

costelement. ThecommitmentisalsodisplayedinManagementAccounting.

Ifyoucreateapurchaseorderwith referencetoapurchaserequisition, the

commitment isreclassified (asa purchase order commitment) in Management

Accounting.

Thecommitmentisreducedbyprocessinggoodsreceiptsagainstthepurchase

order. Actual costs are posted to the Management Accounting object. This

businesstransaction iscontinueduntil thepurchaseorderisprocessed, andthe

commitment amount is zero.

YoumustactivateCommitmentManagement,inManagementAccounting,in

the controlling area. Furthermore, the cost center must not be blocked for the

execution of commitments (locking indicator).

Commitmentsarenotreducedwhenyoucreateanoutlineagreement. Theseare

only incurred when you create the contract release order (contract), or goods

release order (scheduling agreements).

140

第 149 页 / 共 403 页

AC410 Lesson: Automatic Commitment and Funds Reservation

Funds Commitment

Figure 50: Funds Commitment

You can use the manual funds commitment function (manual commitment)

to enter expected costs that were not entered in the system using a purchase

requisition or purchaseorder. Thisenablesyou to reserveplanned amounts at

an early stage.

The funds commitment must be reduced when you enter corresponding

transactionssuch aspurchaserequisitions, purchaseorders, and invoices. You

reduce the funds commitment by entering the corresponding amount for a

reservationitem. Theamountyouentermustnotexceedtheamountstillopen.

Youcanspecifyreductionreferencesinthereductionhistoryforacommitment

reductionalreadyentered. Thereferencesaretoafollow-updocumentthatwill

cause(orhavealreadycaused)theactualcosts. Thisisforinformationpurposes

only.

141

第 150 页 / 共 403 页

Unit3: Event-BasedPostings AC410

Lesson Summary

You should now be able to:

• Explainautomaticcommitmentsandfundscommitment.

142

第 151 页 / 共 403 页

AC410 Lesson: Direct Activity Allocation

Lesson: Direct Activity Allocation

Lesson Overview

Thedirectactivityallocationdealswiththemeasurement,posting,andallocation

of an organizational activity.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Executeadirectaccountingallocationandcorrectanaccountingallocation.

Business Example

Youwanttoenterall(consulting)activities,whichyouprovideforacustomer,to

acostobject. Youcanusethistocreatethebillingdocuments.

Direct Activity Allocation

Figure 51: Direct Activity Allocation

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

of an organizational activity.

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

system. TheseareknownasactivitytypesinCostCenterAccounting. Todirectly

allocateactivity,createanactivitytype(activitytypecategory1=manualentry,

manual allocation).

143

第 152 页 / 共 403 页

Unit3: Event-BasedPostings AC410

Ifyouwanttoenteradirectactivityallocation,enterthecostcenterthatprovides

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

thetype(activitytype),andthequantityoftheactivityprovided. Notethatonly

onecostcenterfromthesendercanbeallocatedtoaninternalactivityallocation.

ThereceivercanbeanyrealManagementAccountingobjectsuchasacostcenter,

an order, a project, and so on.

Toallocateactivitiesdirectly,youneedtodefinewhichcostcentersaretoprovide

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

activity output.

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

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

secondarycostelement(category“43”). Debitingandcreditingaretheactivity

provided, multiplied by the activity price.

Thecostelementusedfordirectallocationofinternalactivityisderiveddirectly

fromthemasterdatafortheactivitytype. Thecost elementcannotbechanged

in the allocation transaction.

Directactivityallocationisrecordedbylineitemsonthesendersideandreceiver

side.

Figure 52: Reposting Direct Activity Allocation

Repostinginternalactivityallocationisusedtoadjustpostingfields.

Asearchfunctionisavailable,whichprovidesyouwiththedocumentsyouare

looking for.

144

第 153 页 / 共 403 页

AC410 Lesson: Direct Activity Allocation

Thetotalquantityoftheallocatedactivitymustremainthesame,althoughyou

can allocatethequantities to different receivers.

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

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

the same.

Youcanrepostthefollowingdocumentsfordirectactivityallocation:

• DocumentsenteredmanuallyintoCostCenterAccounting

• Management Accounting documentsfor confirmations (from Production

Planning and Controlling)

• ManagementAccountingdocumentsfortimerecording(fromtimesheet)

Reposting creates a reference in the reposting document to the Management

Accounting source document.

145

第 154 页 / 共 403 页

Unit3: Event-BasedPostings AC410

146

第 155 页 / 共 403 页

AC410 Lesson: Direct Activity Allocation

Exercise 10: Direct Activity Allocation

Exercise Objectives

After completingthisexercise, youwillbeableto:

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

consultant activities

Business Example

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

companyaretodirectlydebitthecostobjectssetupforthisonceaweek. Foreach

companycustomer,theCO-OPAteam(overheadcostorders)hasalreadysetup

aninternalorderasacostobject. Onthisinternalorder,youcananalyzetowhat

extenteachcompanyhasusedconsultingactivityfromtheconsultingdepartment.

Task 1:

Theconsultantsenterthenumberofconsultinghoursthattheyhaveworkedfor

different projects.

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

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

normallyentertheirownactivity,andthustriggerdirectactivityallocation.

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

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

following data in the list entry:

Sendercostcenter Activity Receiver Totalquantity

Type Order

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

Consulting) companyA

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

Consulting) companyA

302##(LOConsulting) J## Consulting 600

companyB

302##(LOConsulting) S## Consulting 800

companyB

Continued on next page

147

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

第 156 页 / 共 403 页

Unit3: Event-BasedPostings AC410

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

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

variant name, but the receiver object is?

Task 2:

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

Accounting.

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

andplanversion0. Executethereportreportincostcenter301##(FI/CO

Consulting).

2. Page down to displaytheallocated quantities.

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

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

consulting##). SwitchtotheSecondaryCosts: Activityallocationlayout.

Cost allocation line item display variant.

4. Callthecostcenters: ActivityPricesreportforthecostcentergroupB30##

inversion0forallperiodsinthecurrentfiscalyear,toobtainanoverview

of all the prices.

148

第 157 页 / 共 403 页

AC410 Lesson: Direct Activity Allocation

Solution 10: Direct Activity Allocation

Task 1:

Theconsultantsenterthenumberofconsultinghoursthattheyhaveworkedfor

different projects.

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

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

normallyentertheirownactivity,andthustriggerdirectactivityallocation.

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

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

following data in the list entry:

Continued on next page

149

第 158 页 / 共 403 页

Unit3: Event-BasedPostings AC410

Sendercostcenter Activity Receiver Totalquantity

Type Order

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

Consulting) companyA

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

Consulting) companyA

302##(LOConsulting) J## Consulting 600

companyB

302##(LOConsulting) S## Consulting 800

companyB

a) CCA:ActualPostings→ActivityAllocation→Enter

b) Select the screen variant Order

FieldNameorDataClass Values

Document date Current

Version 0

Posting date Current

Screen variant Order

Sender cost Activity Type Receiver order Activity

center provided

301## J## Consulting 800

company A

301## S## Consulting 1000

company A

302## J## Consulting 600

company B

302## S## Consulting 800

company B

Save your data.

Continued on next page

150

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

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

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

第 159 页 / 共 403 页

AC410 Lesson: Direct Activity Allocation

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

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

variant name, but the receiver object is?

Answer: Positionyourcursoronthescreenvariantfield.

OpenthelistofpossibleentriesusingtheMatchCodeicon(F4help).

Youcannotselectthesendercategoryonthescreenvariantbecauseactivities

can only be allocated by cost centers.

Task 2:

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

Accounting.

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

andplanversion0. Executethereportreportincostcenter301##(FI/CO

Consulting).

a) CCA:InformationSystem→Reports forcost center accounting→

Plan/ActualComparisons→Costcenters: Actual/Plan/Variance

FieldNameorDataClass Values

Controlling area 1000

Fiscal Year Current

From period Current

To period Current

Plan version 0

Cost Center 301##

Program → Execute

Goto → Position → Pages → 3

2. Pagedownto displaytheallocated quantities.

Answer: Pagedowntodisplaytheallocatedquantities.

Continued on next page

151

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

第 160 页 / 共 403 页

Unit3: Event-BasedPostings AC410

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

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

consulting##). SwitchtotheSecondaryCosts: Activityallocationlayout.

Cost allocation line item display variant.

Answer: Positionyourcursoronreportrowcostelement6262##.

Double-click the report row.

Choose the Actual Line Items report.

Settings → Layout → Choose

DisplayvariantSecondarycosts: Activityallocation

4. Callthecostcenters: ActivityPricesreportforthecostcentergroupB30##

inversion0forallperiodsinthecurrentfiscalyear,toobtainanoverview

of all the prices.

a) CCA:InformationSystem→Reportsforcostcenteraccounting→

Prices→ Cost centers: Activity Prices

FieldNameorDataClass Values

Cost Center Group B30##

Activity type(s) J##

Multipleselectionicon S##

Copy icon.

Version 0

Fiscal Year Current

Period from Current

Price unit 1

Program → Execute

152

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

Version	0
Fiscal Year	Current
Period from	Current
Price unit	1

第 161 页 / 共 403 页

AC410 Lesson: Direct Activity Allocation

Lesson Summary

You should now be able to:

• Executeadirectaccountingallocationandcorrectanaccountingallocation.

153