AC410_EN_Col52_FV_Part_A4 (第5页) | ERP软件技术分享

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UnitSummary AC410

Unit Summary

You should now be able to:

• Executetransactionsinsourceapplicationsandviewtheeffect

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

in the information system.

• Describetheconfigurationoptionsthatfacilitatepostings.

• Correctoriginalpostingsmadetoincorrectcostcenters.

• Explainautomaticcommitmentsandfundscommitment.

• Executeadirectaccountingallocationandcorrectanaccountingallocation.

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AC410 Test Your Knowledge

Test Your Knowledge

1. In Financial Accounting you post to a Management Accounting relevant

account. Which statementsaretrue? Youcan...

Choosethecorrectanswer(s).

□ A Debit a cost center as real.

□ B Debitacostcenterasrealandanorderasreal.

□ C Debitacostcenterstatisticallyandanorderasreal.

□ D Debitastatisticalorderasrealandacostcenterasstatistical

2. The advantage of is that more than one, or all

valuesthatyounormallyneedtoenterbeforeexecutingareportgroupare

automatically displayed.

Fillintheblankstocompletethesentence.

3. The can be an FI document, or for

example, anaccountingdocumentfromareposting.

Fillintheblankstocompletethesentence.

4. The Default Account Assignment...

Choosethecorrectanswer(s).

□ A isdefinedinthecostelementmaster record.

□ B chooses automatic account assignment when faced with

contradictory information.

□ C can be overwritten.

□ D is maintained in Customizing.

5. Avalidationcanalwayscontain only onestep

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

6. Thesubstitutionisstrongerthan(haspriorityover)thevalidation.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC410

7. ThemanualpostingisalwaysrelatedtotheFinancialAccountingdocument.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

8. Asendercheckiscarriedoutforthetransaction“RepostingofLineItems”.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

9. Automatic commitment

Choosethecorrectanswer(s).

□ A must beactivated inthecontrollingarea.

□ B requirestheimplementationofPPcomponents.

□ C canbereducedeitheratgoodsreceiptoratreceiptofinvoice.

□ D is only created when creatinganorder.

10. Theinternalordercanbethesenderofadirectactivityallocation.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

11. Thesystemrequirestheactivitytypeforthedirectactivityallocation.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

12. Debiting and crediting can be executed under a primary or a secondary

activity type.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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AC410 Test Your Knowledge

Answers

1. In Financial Accounting you post to a Management Accounting relevant

account. Which statementsaretrue? Youcan...

Answer: A, C

Astatisticalordercanonlybedebitedstatistically,arealordercanonlybe

debited as real.

Youalwayshavetodebitanaccountassignmentobjectasreal.

Itisnotpossibletocreaterealpostingsonseveralobjects.

2. Theadvantageofusersettingsisthatmorethanone,orallvaluesthatyou

normally need to enter beforeexecutinga report groupareautomatically

displayed.

Answer: user settings

3. ThesourcedocumentcanbeanFIdocument,orforexample,anaccounting

document from a reposting.

Answer: source document

4. The Default Account Assignment...

Answer: C

Youdefinethedefaultaccountassignmentinthecostelementmasterrecord.

Thisis adefault value thatcan beoverwritten.

Theassignmentobjectsdefinedforautomaticaccountassignmentstherefore

takepriorityovertheadditionalaccountassignmentsforthedefaultaccount

assignment.

5. Avalidationcanalwayscontain only onestep

Answer: False

One validation is created per controlling area. A validation can contain

several steps.

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TestYourKnowledge AC410

6. Thesubstitutionisstrongerthan(haspriorityover)thevalidation.

Answer: False

Thevalidationhaspriorityover(isstrongerthan)thesubstitution.

7. ThemanualpostingisalwaysrelatedtotheFinancialAccountingdocument.

Answer: False

ThemanualrepostingiscreatedwithoutrelationtotheFIdocument.

8. Asendercheckiscarriedoutforthetransaction“RepostingofLineItems”.

Answer: True

Whenrepostinglineitems, asendercheckiscarriedwhichisnotthecase

for manual repostings.

9. Automatic commitment

Answer: A, C

The automatic commitment must beactivatedin thecontrolling areaand

is incurred in the purchasing function or in the “MaterialsManagement”

component. Itissetupwhenyoucarryoutanorderorapurchaserequisition.

Itcanbereducedeitheratgoodsreceiptoratreceiptofinvoice.

10. Theinternalordercanbethesenderofadirectactivityallocation.

Answer: False

Theinternalordercannotbethesenderofadirectactivityallocation,only

the receiver.

11. Thesystemrequirestheactivitytypeforthedirectactivityallocation.

Answer: True

Theactivitytypeisrequiredforactivityallocation.

12. Debiting and crediting can be executed under a primary or a secondary

activity type.

Answer: False

Debiting and crediting that results from a direct activity allocation are

executedasecondarycostelementofthecategory43.

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Unit 4

Period-end Closing

Unit Overview

Accrualoptionsareshowninchapter4. Enterstatisticalkeyfigures. Demonstrate

periodicreposting,distribution,andassessmentandthedifferencesbetweenthem

Youlearnhowdefineandexecuteperiodicreposting,distributionandassessment.

Weexplainthesignificanceofreconciliationledgersandperiodiclock.

Unit Objectives

After completing thisunit, you will beableto:

• 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

Unit Contents

Lesson: Accrual Calculation...................................................161

Exercise 11: Accruals......................................................167

Lesson: Entering Statistical Key Figures ....................................174

Exercise 12: Entering Statistical Key Figures ..........................177

Lesson: Periodic Reposting ...................................................183

Exercise 13: Periodic Reposting .........................................187

Lesson: Cost Allocations.......................................................198

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Unit4: Period-endClosing AC410

Exercise 14: Cost Allocations.............................................211

Exercise 15: Cost Allocations.............................................237

Lesson: Reconciliation Ledger................................................247

Exercise 16: Reconciliation Ledger......................................253

Lesson: The New General Ledger............................................260

Lesson: Period Lock............................................................267

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AC410 Lesson: Accrual Calculation

Lesson: Accrual Calculation

Lesson Overview

Determining costing-based costs, meaning costs, for which there are no

correspondingexpensesin Financial Accounting.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Explain accrual calculation

• Describehowtocreatean overhead structure

Business Example

To prevent periodic cost fluctuations in Cost Center Accounting, you should

distributeirregularexpensestotherelevantperiods. Thiscaneitherbedoneby

usingthepercentagemethodorthetarget=actualmethod.

Imputed Costs

Figure 53: Imputed Costs

Thevalueofallgoodsandservicesusedisrecordedasanexpenseforeachperiod.

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Unit4: Period-endClosing AC410

Bycontrast,thecostsofallusedgoodsandservicesthatareincurredduringthe

creationofyourown(“typical”)businessactivityarerecordedascostsforeach

period.

ThenonoperatingexpenseisnotrecordedinManagementAccountingascosts.

Accrued costs do not havea corresponding expense in Financial Accounting.

Theyareonlyaccruedforcost-accountingpurposes. Twotypesaredifferentiated

between:

• Outlaycosts: whichhavecorrespondingexpensesofadifferenceamount

(forexample,cost-accountingdepreciation,imputedinterest,etc.)

• Additional costs: do not have a corresponding expense (for example,

management salary, accrued rents, etc.)

Toenableyoutoenteraccruedcosts, themySAPERPsystemprovidesvarious

methods:

• Percentage Method

• Plan=actual procedure

• Target=actual procedure

To prevent periodic cost fluctuations in Cost Center Accounting, you should

distributeirregularexpensestotherelevantperiods. Thisbusinesstransactionis

the accrual calculation.

Inthe SAP system you can generate periodic postingsautomatically using the

Accrual Engine. You no longer need recurring entry documents with fixed

values. BasicdatathatidentifieswhatistobeaccruedisenteredintheAccrual

Engine. The Accrual Engine then calculates the accruals and generates the

required periodic postings.

For example, you carry out accruals in Financial Accounting when you want

to create monthly balance sheets. Or you carry out an accrual exclusively in

ManagementAccounting. Calculatingaccrualresultsinaccruedcostssincethey

havecorresponding expensesbasedontheamount.

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AC410 Lesson: Accrual Calculation

Percentage Method

Figure 54: Percentage Method

Tocalculateaccruedcosts,usethepercentagemethod. Thecalculationisbasedon

apercentageoverhead,whichisrelatedtoacostelementoracostelementgroup.

UnlikeaccrualcalculationwitharecurringentryinFinancialAccounting,this

methodhastheadvantagethattheaccruedcostsarecalculatedusingtheactual

costs. Thepercentagemethod,forexample,isusefulforaccrualcalculationsfor

labor costsrelevant tosalaries, suchasbonuses.

Whenanaccrualiscalculated,thesystemdebitsthecostcenterswiththeaccrual

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

internal order) is credited. The actual costs that arose are also posted to the

accrualobject,sothatallofthebalancesthatexistbetweenexpensesinFinancial

Accounting and accrued costs in Management Accounting are calculated,

analyzed, and settledin the profitability analysis.

Youcreateaprimaryaccrualcostelement(costelementcategory=3)toprocess

the accrual calculation.

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Unit4: Period-endClosing AC410

Figure 55: Definition of the Percentage Method

Youcreateanoverheadstructuretodefinetheaccrualcalculation. Youneedto

store thefollowing keysfor theaccrualcalculation:

• Base

On the basis of which cost element(s) do you want overhead surcharges

to be levied?

• Surcharge

Howhigh shouldtheoverhead percentagebe?

• Credit

Underwhichcostelementdoyouwanttheoverheadtobeposted? Which

costcenterorinternalorder(accrualobject)doyouwanttocredit?

Ifyouassigndependenciestotheoverheadkey,youcanspecifyconditionsunder

whichtheoverheadiscalculatedforacostcenter. Dependingonthecostelement,

youcan,forexample,postdifferentoverheadstodifferentcostcenters. Youcan

addstandardSAPsystemdependenciestoyourownuser-defineddependencies.

In Customizing, you can assign an overhead structure within a client to any

controlling area. This assignment is made based on validity time periods,

althoughyoucanchangetheassignmentatanypointintime.

Youcanhaveanoverheadstructureforactualaccrualcalculationsandforeach

versionforplannedaccrualcalculationinyourcontrollingareaforanyperiod

of time required.

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AC410 Lesson: Accrual Calculation

Target = Actual Method of Accrual Calculation

Figure 56: Target=ActualMethod ofAccrual Calculation

You use the Target=Actual method to calculate accrual costs that are

activity-dependent and activity-independent, but for which the percentage

method cannot be used, for example, because you cannot find a cost element

to define the overhead rates.

Theprocedureisthefollowing: Planyourprimarycostsonthecostcenter, for

thetimeframeinwhichyouwanttocalculatetheaccrual. Thesystementersthe

planningvaluesinthefieldsforactualvaluesduringtheaccrualcalculation.

Similartothepercentagemethod,anaccrualobject(costcenterorinternalorder)

collectsthecredits. InCustomizing,youneedtodefineonlythecreditobjectand

validity period of the affected cost elements.

Youusecostelementcategory4toplanunderaprimarycostelement(=accrued

cost element/target=actual).

Atthesametime, youusetheaccrual transactioninthemenutostartaccrual

calculation(thepercentageandtarget=actualmethod).

If you plannedactivity-dependent accrual costs, then thesystem includes the

operatingrateofthecostcenterwhentheplanningvaluesaretransferredtothe

actualdata. If,forexample,youroperatingrateintheactualdataisdoublethat

originally planned, the system calculates accrual for the doubled plan costs in

theactualdata. Foraccruedcoststhatareplannedindependentofactivity,the

operatingrateofthecostcenterisnotincludedorissetat100%. Thismeansthat

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Unit4: Period-endClosing AC410

theplanningvaluesaretransferredunchangedtotheactualdata. Theaccrualof

plannedprimarycoststhatareindependentofactivitycanthusalsoberegardedas

a plan=actual method of accrual calculation.

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AC410 Lesson: Accrual Calculation

Exercise 11: Accruals

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Explain accruals.

• Describehowanoverheadstructureiscreated.

Business Example

Theproject teamhasnotdecidedwhether itwantstheaccrual ofsalaryrelated

coststobecalculatedinFinancialAccountingorManagementAccounting. You

shallhelpwiththedecisionmakingandexplaintheoperationofthepercentage

method to the other team members.

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Unit4: Period-endClosing AC410

Task 1:

Describe the accrual/deferral procedure.

1. Describe the term base cost element.

2. Which three entries have to be made to define the overhead structure

completely?

3. Why do you have to define accrual objects?

4. Doyouhavetocreateanoverheadstructureforeverycompanycode?

Task 2:

Solve the following tasks:

1. ExaminetheoverheadstructureID-EU2,whichisassignedtothecontrolling

area COEurope (1000) for the actualaccrual.

2. Identifythebases,whichwereassignedtothisoverheadstructure,aswell

as the cost elements they contain.

Continued on next page

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AC410 Lesson: Accrual Calculation

Basis Components Cost Elements

3. What is the percentual surcharge for line overtime salary for compancy

code 1000?

4. Whatistheaccruedcoststypeforthelineovertimesalaryforcompanycode

1000, businessarea8000(externalservices)? Namethecreditobjecttype

and the nameof the accrual object as well.

5. Wouldovertimesalariesbeaccruedonthebasisoftheactualpostingsthat

have alreadybeen made toyoucost centers?

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Basis Components	Cost Elements

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Unit4: Period-endClosing AC410

Solution 11: Accruals

Task 1:

Describe the accrual/deferral procedure.

1. Describe the term base cost element.

Answer: Costelement,whichserveasthecalculationbasisforallowances.

2. Which three entries have to be made to define the overhead structure

completely?

Answer: Base cost element(s)

Overhead rates

Accrual object(s);

3. Why do you have to define accrual objects?

Answer: Tocreditacostcenterperiodically,usinganaccrualcostelement,

youmustspecifyanaccrualobjectasarecipientfortheoffsettingentry. This

accrualobjectinManagementAccountingisalsoadebitobjectinFinancial

Accountingsincetheactual(one-time)expensepostingisassignedtothe

accrualobject. Asaresult,theperiodicaccrualsinmanagementaccounting

arebalancedbythepostingtoanexpenseaccountinFinancialAccounting

on the accrual object.

4. Doyouhavetocreateanoverheadstructureforeverycompanycode?

Answer: No, anoverheadstructureisassignedtoacontrollingarea. You

cancreateanoverheadstructurefortheactualaccrualaswellasperplanned

version. Thisstructurecanthenbeassignedtothecontrollingarea.

Task 2:

Solve the following tasks:

1. ExaminetheoverheadstructureID-EU2,whichisassignedtothecontrolling

area COEurope (1000) for the actualaccrual.

a) IMG:Controlling→CostCenterAccounting→Actualpostings→

Period-End Closing → Accrual calculation →Percentage Method

→ Maintain Overhead Structure

b) Expandtheactualaccrualcalculationnodeincontrollingarea1000

Placethecursoronthecurrentactualaccrualcalculation.

Goto → Choose Overhead Structure

2. Identifythebases,whichwereassignedtothisoverheadstructure,aswell

as the cost elements they contain.

Continued on next page

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AC410 Lesson: Accrual Calculation

Basis Components Cost Elements

a) Double-click each base.

FieldNameorDataClass Cost Elements

BasisComponentA-B1 420000 – 421000

Goto → Back

BasisComponentA-B2 430000

Goto → Back

3. What is the percentual surcharge for line overtime salary for compancy

code 1000?

Answer: Double-clickonsurchargeIZ21inlineovertimesalary.

Theactualsurchargeincompanycode1000is2.50%.

Goto → Back

4. Whatistheaccruedcoststypeforthelineovertimesalaryforcompanycode

1000, businessarea8000(externalservices)? Namethecreditobjecttype

and the nameof the accrual object as well.

Answer: Double-clickonthislineinthecreditcolumn.

Click the button Diff. Bus.Area

Theaccrualcostelementforcompanycode1000andbusinessarea8000is

431000.

The accrual object isorder 9AEUDE8000_P.

Continued on next page

171

Basis Components	Cost Elements

FieldNameorDataClass	Cost Elements
BasisComponentA-B1	420000 – 421000

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Unit4: Period-endClosing AC410

5. Wouldovertimesalariesbeaccruedonthebasisoftheactualpostingsthat

have alreadybeenmade toyoucost centers?

a) CCA:InformationSystem→Reportsforcostcenteraccounting→

Plan/ActualComparisons→Range→Costelements

FieldNameorDataClass Values

Controlling Area 1000

Fiscal year Current

From period Current

To period Current

Plan version 0

Cost center group B##

Program → Execute

Overtimesalaryrelates tooverhead ratebaseA-B1 andthustocost

elements 420000--421000. These have not been posted previously

so no costs are accrued.

Overtimesalaryrelatestooverhead ratebaseA-B2, which contains

costelement430000. Assalarypostingshavebeenmade,anaccrual

run wouldlead to salaryovertimecosts.

172

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

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AC410 Lesson: Accrual Calculation

Lesson Summary

You should now be able to:

• Explain accrual calculation

• Describehowtocreatean overhead structure

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Unit4: Period-endClosing AC410

Lesson: Entering Statistical Key Figures

Lesson Overview

Statistical key figuresserve as atracingfactor for periodical allocations or for

key figures in reporting.

Lesson Objectives

After completingthislesson, you will beable to:

• Enter statistical key figures

Business Example

Youcanenterstatisticalkeyfiguresasatracingfactorforperiodicallocations,or

for creating key figures in reporting.

Statistical key figures entry

Figure 57: Statistical key figures entry

Youcanenterstatisticalkeyfiguresasatracingfactorforperiodicallocations,

orforcreatingkeyfiguresinreporting. Thecostsfromtheclearingcostcenter

“Telephone”canbeallocatedusingthestatisticalkeyfigureof“Telephoneunits”

for example. Ifyou enter “Employees”asastatistical keyfigure, thenyoucan

provideareportonthecostcenters,onthelevelofHRcostsforeachemployee.

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AC410 Lesson: Entering Statistical Key Figures

Adecisivefactorforstatisticalkeyfiguresisthewayinwhichyoucreatethem

as master records.

• Fixed values (category 01) are updated from the corresponding posting

period onwards, in all of the following posting periodsof thefiscal year.

This takes place assuming that fixed values do not change over a longer

period of time.

• Totalsvalues(category02)areonlyenteredforeachcurrentperiod. They

changefromperiodtoperiod, andthereforeneedtobere-enteredineach

posting period.

Youcanalsoenterstatisticalkeyfiguresespeciallyforanactivitytypeonacost

center(statisticalkeyfiguresthatareactivity-dependent).

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Unit4: Period-endClosing AC410

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AC410 Lesson: Entering Statistical Key Figures

Exercise 12: Entering Statistical Key

Figures

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Enterstatisticalkeyfiguresthatareusedasthebasisforperiodicallocations.

Business Example

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

consulting cost centers using periodic reposting. Telephone unitson each cost

centerareusedfortheallocation. Thecostsfromthe“ITServices”and“Motor

Pool”costcentersareallocatedtothecostcenters,basedonthenumberofPCs,or

numberofmilestraveled. Youneedtoenter thesestatisticalkeyfiguresbefore

allocating the costs.

Task:

Enter thestatistical key figures that you need astracing factors for period-end

closing tasks.

1. Usetoday'sdateasthedocumentdate,andthecostcenterscreenvariant.

Remaininthelistentry, andpostthefollowingdata:

Hint: YoucanspeedupdataentrybyusingtheFillcolumnfunction

(updates the statistical key figure in the column), and the Reset

column(resetsthestatisticalkeyfiguresfromtherowinwhichthe

cursor is placed).

Cost Center Statistical Key Total quantity

Figure

201##(Organization) TELE## 10.000

202##(IT service) TELE## 10.000

301##(FI/COConsulting) TELE## 20.000

302##(LOConsulting) TELE## 40.000

201##(Organization) PC## 2

202##(IT service) PC## 5

301##(FI/COConsulting) PC## 18

Continued on next page

177

Cost Center	Statistical Key Figure	Total quantity
201##(Organization)	TELE##	10.000
202##(IT service)	TELE##	10.000
301##(FI/COConsulting)	TELE##	20.000
302##(LOConsulting)	TELE##	40.000
201##(Organization)	PC##	2
202##(IT service)	PC##	5
301##(FI/COConsulting)	PC##	18

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Unit4: Period-endClosing AC410

Cost Center Statistical Key Total quantity

Figure

302##(LOConsulting) PC## 12

301##(FI/COConsulting) MI## 66.000

302##(LOConsulting) MI## 33.000

2. Checktheeffectsofthispostinginthecurrentandfollowingperiodsinthe

report. ProcesstheStat. keyfigs: Perioddrill-downreportforallperiods

of the current fiscal year and plan version 0. Execute the report for the

consultation cost center group (B##).

Whyarevaluesalsoenteredinthefollowingperiodsforthestatisticalkey

figure PC##?

3. Usethenavigationfunctiontodisplaythestatisticalkeyfigureamountsfor

the FI/CO Consulting (301##)cost center.

178

Cost Center	Statistical Key Figure	Total quantity
302##(LOConsulting)	PC##	12
301##(FI/COConsulting)	MI##	66.000
302##(LOConsulting)	MI##	33.000

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AC410 Lesson: Entering Statistical Key Figures

Solution 12: Entering Statistical Key

Figures

Task:

Enter thestatistical key figures that you need astracing factors for period-end

closing tasks.

1. Usetoday'sdateasthedocumentdate,andthecostcenterscreenvariant.

Remaininthelistentry, andpostthefollowingdata:

Hint: YoucanspeedupdataentrybyusingtheFillcolumnfunction

(updates the statistical key figure in the column), and the Reset

column(resetsthestatisticalkeyfiguresfromtherowinwhichthe

cursor is placed).

Cost Center Statistical Key Total quantity

Figure

201##(Organization) TELE## 10.000

202##(IT service) TELE## 10.000

301##(FI/COConsulting) TELE## 20.000

302##(LOConsulting) TELE## 40.000

201##(Organization) PC## 2

202##(IT service) PC## 5

301##(FI/COConsulting) PC## 18

Continued on next page

179

Cost Center	Statistical Key Figure	Total quantity
201##(Organization)	TELE##	10.000
202##(IT service)	TELE##	10.000
301##(FI/COConsulting)	TELE##	20.000
302##(LOConsulting)	TELE##	40.000
201##(Organization)	PC##	2
202##(IT service)	PC##	5
301##(FI/COConsulting)	PC##	18

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Unit4: Period-endClosing AC410

Cost Center Statistical Key Total quantity

Figure

302##(LOConsulting) PC## 12

301##(FI/COConsulting) MI## 66.000

302##(LOConsulting) MI## 33.000

a) CCA:ActualPostings→StatisticalKeyFigures→Enter

FieldNameorDataClass Values

Document date Current

Posting date Current

Screen variant Cost Center

Cost Center Statistical Key Total quantity

Figure

201##(Organization) TELE## 10.000

202##(IT service) TELE## 10.000

301##(FI/COConsulting) TELE## 20.000

302##(LOConsulting) TELE## 40.000

201##(Organization) PC## 2

202##(IT service) PC## 5

301##(FI/COConsulting) PC## 18

302##(LOConsulting) PC## 12

301##(FI/COConsulting) MI## 66.000

302##(LOConsulting) MI## 33.000

Save your data.

2. Checktheeffectsofthispostinginthecurrentandfollowingperiodsinthe

report. ProcesstheStat. keyfigs: Perioddrill-downreportforallperiods

of the current fiscal year and plan version 0. Execute the report for the

consultation cost center group (B##).

Continued on next page

180

Cost Center	Statistical Key Figure	Total quantity
302##(LOConsulting)	PC##	12
301##(FI/COConsulting)	MI##	66.000
302##(LOConsulting)	MI##	33.000

FieldNameorDataClass	Values
Document date	Current
Posting date	Current
Screen variant	Cost Center

Cost Center	Statistical Key Figure	Total quantity
201##(Organization)	TELE##	10.000
202##(IT service)	TELE##	10.000
301##(FI/COConsulting)	TELE##	20.000
302##(LOConsulting)	TELE##	40.000
201##(Organization)	PC##	2
202##(IT service)	PC##	5
301##(FI/COConsulting)	PC##	18
302##(LOConsulting)	PC##	12
301##(FI/COConsulting)	MI##	66.000
302##(LOConsulting)	MI##	33.000

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AC410 Lesson: Entering Statistical Key Figures

Whyarevaluesalsoenteredinthefollowingperiodsforthestatisticalkey

figure PC##?

a) CCA:InformationSystem→Reports forcost center accounting→

MoreReports→StatisticalKeyFiguresPeriodbreakdown

FieldNameorDataClass Values

Controlling Area 1000

Fiscal year Current

From period 1

To period 12

Plan version 0

Cost center group B##

Program → Execute

c) The PC## statistical key figure is defined as a fixed value, and is

updatedassuchfromtheentryperiodtothefollowingperiodof the

fiscal year.

3. Usethenavigationfunctiontodisplaythestatisticalkeyfigureamountsfor

the FI/COConsulting(301##)cost center.

Answer: Navigation on/off icon

Expand node B## in the navigation.

Click on cost center 301##.

181

FieldNameorDataClass	Values
Controlling Area	1000
Fiscal year	Current
From period	1
To period	12
Plan version	0
Cost center group	B##

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Unit4: Period-endClosing AC410

Lesson Summary

You should now be able to:

• Enter statistical key figures

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AC410 Lesson: Periodic Reposting

Lesson: Periodic Reposting

Lesson Overview

Primarycost postingsarecollected onanallocationobjectandallocatedtothe

correspondingcontrollingobjectaccordingtotheirsourceattheendoftheperiod.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Defineandexecutetheperiodicrepostingusingthecyclesegmentmethod.

Business Example

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

correspondingManagementAccountingobjectaspartoftheperiod-endclosing.

Periodic Reposting

Figure 58: Periodic Reposting

Periodic reposting is used as a posting aid.

Primarypostingssuchastelephonecostsarecollectedonanallocationobject

(costcenter,overheadcostorder,businessprocess,WBSelement,orcostobject)

torestrictthenumberofFinancialAccountingpostingsasmuchaspossible. These

costsareallocatedduringperiod-endclosingtothecorrespondingManagement

Accounting objectsusing akeydefinedbytheuser.

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Unit4: Period-endClosing AC410

Thereceiversofaperiodicrepostingcanbecostcenters,WBSelements,internal

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

Customizing. Youcan only repost primary costs.

Youcanonlyrepostprimarycosts. Duringthisprocess,theoriginalcostelement

remains the same.

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

allocationtoberecordedindetail. TheSAPsystemdoesnotsavetheinformation

fromtheclearingcostcenterintotalsrecordsduringaperiodicreposting. This

enablestheSAPsystemtosavememorywhenstoringthedatarecords.

Periodicrepostingscanbereversedandrepeatedasoftenasrequired.

Cycle Segment Method

Figure 59: Cycle Segment Method

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

repostingandalsofordefiningdistributionandassessment.

Todisplaytheallocationrelationshipsbetweenthesendersandreceiversinthe

system, you need to make the following entries:

• From which object(s) arethecosts allocated?

• To which object(s) are the costs allocated?

• Which costs are to be allocated?

• Onwhatbasisarethecostssplitamongthereceivers?

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AC410 Lesson: Periodic Reposting

Asegmenttakessendercostcenters,inwhichallocationvaluesaredetermined

basedonidenticalrules,andcombinesthemwithreceiverobjects,inwhichtracing

factorsaredeterminedbasedonidenticalrules. Thecostingcenter“Telephone”,

forexample,allocatesthetelephonecostsonthebasisofthetelephoneunits. When

the rulesfor anallocationdiffer, aseparatesegment must be created. The cost

center“Energy”,forexampleallocatestheenergycoststotheadministrationand

theconsultancycostcenteronthebasisoftheheatedsquaremetersofanoffice.

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

cycle-segment methoddescribed belowisusedfor defining periodic reposting

and also for defining distribution and assessment. From system performance

andallocationstandpoints,however,itisbesttocreateseveralcycleswhichare

processedinsequence. Youcreateseparatecyclesforplanandactualallocations.

Sender and Receiver Rules

Figure 60: Sender and Receiver Rules

Youcancombinesenderandreceiverrelationshipsusingtherulesabove.

Sendervaluescanbepostedvalues,fixedamounts,aswellasfixedprices. Ifyou

usepostedamounts,youcanworkwithplanandactualvalues. Youcanspecify

apercentageunder100%,whichleavesacorrespondingamountonthesending

costcenter. Forexample,onthecafeteriacostcenter,thisenablesyoutotakeinto

accountthatthecafeteriaemployeesalsousetheresourcesinthecafeteria.

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

portions, and variable portions as rules.

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Unit4: Period-endClosing AC410

Thetracingfactorofthevariableportionidentifiesapostedvalueonthecost

centerasanallocationbase. Youalsospecifywhetherthevariableportionisto

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

plan or actual values as an allocation base.

Parallel Execution of Cycles

Figure 61: Parallel Execution of Cycles

Ifyouwishtobemoreeconomicalwiththeallocationprocess,youshouldcreate

separatecycles. Ifacyclecontainsanerror, youonlyneedtorepeatthatcycle,

andnot theentireprocess. You canalsocreateamodular allocationprocessin

which the allocations are processed separately.

Adependentcycleusestheresultsfromthepreviouscycle. Youneedtoexecute

dependentcyclesinthecorrectordertoenablethevaluestobeprocessedcorrectly.

Ontheexecutionscreen,youcanentermorethanonecycleandtheorderinwhich

they are to be processed.

Independentcyclescanbeprocessedinparalleliftheyhavethesameallocation

type. Inaddition,thecyclesmustbeassignedtodifferentcyclerungroups. This

assignmenttakesplaceintheheaderdataofthecycle. Youcannotprocesscycles

inthesamecycleflowgroupinparallel. Youcanonlystartcyclessimultaneously

in different sessionsif they belong todifferent cycleflowgroupsor if you use

background processing.

Onceprocessingiscomplete,youcancheckforerrorsusingtheprocessinglog.

You canusetheinformation providedbytheSAPsystemmessagestoanalyze

all errors that occurred.

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AC410 Lesson: Periodic Reposting

Exercise 13: Periodic Reposting

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Define a periodic reposting

• Assignaperiodicrepostingtoacyclerungroup,andrunthecycle.

Business Example

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

consultingcostcentersof theconsultancydepartmentusingperiodicreposting.

Telephoneunitsoneachcostcenterareusedfortheallocation. Toenablemore

thanonecycleinanallocationtypetorunatthesametimeintheorganization,

youneedtoassignthemtodifferentcyclerungroups.

Task 1:

Createacyclewithasegmenttorepostthecostsfromthetelephonecostcenterto

theother cost centersintheconsultingdepartment.

1. Firstofall,checktheCostcenters: Actual/Plan/Variancereporttoseeifthe

telephonecostsof8000EUR(costelement473120)werecorrectlyposted

for the current period.

2. CreaterepostingcyclePR##intheactualdata. Thiscycleistobeginonthe

first dayof thecurrent fiscal year. Name thecyclePeriod. Reposting

Telephone ##.

3. AddasegmentTelephonewithadescriptiontoallcostcenters##. Repost

all of theactualamountsfor theperiod(100%). Usevariable portions

astracingfactors. Theseshouldbethestatisticalkeyfiguresintheactual

data.

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

isthesenderforyourallocation. Yourepostthetelephonecosts,costelement

473120. ThereceiverofthisallocationiscostcentergroupPR-TELE##.

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

telephoneunits)asthestatisticalkeyfigure. Returntotheheaderdataofthe

cycle. Savethecyclewithchecks. Remainintheheaderdataofthecycle

6. Toenableallofthecyclescreatedinthecoursetoberunatthesametime,

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

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

thesystemautomaticallyassignsittorungroupGR##.

Callupthecyclerungroupagain,anddisplaytheoverview.

Continued on next page

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Unit4: Period-endClosing AC410

Task 2:

Run the cycle for periodic reposting.

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

processing with Detail lists.

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

base calculated?

3. DisplaythereceiverinformationforthePR##cycle. Thendisplaytheline

itemsforthecycle. Whydoesthereceiverlistonlyhavehalfasmanyrows

as the line item list?

4. Executetheperiodicrepostinginanupdateruntopostthecreditsanddebits.

To do this, deselect the Test Run.

Task 3:

Check the results of the periodic reposting.

1. Callthecostcenters: actual/plan/variancereportforthecurrentperiodand

version0. Executethereportforthesendingcostcenter101##(Telephone).

Which debit is displayed?

___________________________________________

How many credit records were written?

___________________________________________

Continued on next page

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AC410 Lesson: Periodic Reposting

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

element 473120 (telephone costs)

3. Callthecostcenters: Breakdownbypartnerforcostelement473120.

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

posting?

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

“IT Services”.

Makesurethatthetelephonecostsarearesultofperiodicrepostingandnot

of a primary posting.

5. Callthecostcenters: Breakdownbypartnerforcostelement473120.

Isthe (partner) sender of thecostsvisible?

Isthepartner informationimportantinthiscase?

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Unit4: Period-endClosing AC410

Solution 13: Periodic Reposting

Task 1:

Createacyclewithasegmenttorepostthecostsfromthetelephonecostcenterto

theother cost centersinthe consultingdepartment.

1. Firstofall,checktheCostcenters: Actual/Plan/Variancereporttoseeifthe

telephonecostsof8000EUR(costelement473120)werecorrectlyposted

for the current period.

a) CCA:InformationSystem→Reportsforcostcenteraccounting→

Plan/ActualComparisons→Costcenters: Actual/Plan/Variance

FieldNameorDataClass Values

Controlling Area 1000

Fiscal Year Current

From period Current

To period Current

Plan version 0

Cost Center 101##

Cost Element 473120

Program → Execute

2. CreaterepostingcyclePR##intheactualdata. Thiscycleistobeginonthe

first dayof thecurrent fiscal year. NamethecyclePeriod. Reposting

Telephone ##.

a) CCA:Period-EndClosing→SingleFunctions→PeriodicReposting

→ Extras → Cycle → Create

FieldNameorDataClass Values

Cycle PU##

Start date 01/01currentfiscalyear

Enter

Text Period. RepostingTelephone

Continued on next page

190

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

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

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AC410 Lesson: Periodic Reposting

3. AddasegmentTelephonewithadescriptiontoallcostcenters##. Repost

all of theactualamountsfor theperiod(100%). Usevariable portions

astracingfactors. Theseshouldbethestatisticalkeyfiguresintheactual

data.

a) Edit → Attach segment

FieldNameorDataClass Values

Segment name field 1 Telephone

Segment name field 2 Toallcostcenters##

Sender values

Rule Posted Amounts

Portion in % 100

Actual values Select

Receivertracingfactors

Rule Variable portions

Statistical key figure plan. Create Statist. Actualstatisticalkey

groupPG##andsaveyourcycle. figures

Scalingofnegativetracingfactors No scaling

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

isthesenderforyourallocation. Yourepostthetelephonecosts,costelement

473120. ThereceiverofthisallocationiscostcentergroupPR-TELE##.

a) Choose the Senders/Receiverstab page.

FieldNameorDataClass Values

Sender

Cost Center 101##

Cost Element 473120

Recipient

Cost center group PU-TELE##

Continued on next page

191

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

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