AC410_EN_Col52_FV_Part_A4 (第6页) | ERP软件技术分享

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Unit4: Period-endClosing AC410

5. Call up theReceiver tracingfactortab page. Enter TELE## (number of

telephoneunits)asthestatisticalkeyfigure. Returntotheheaderdataofthe

cycle. Savethecyclewithchecks. Remainintheheaderdataofthecycle

a) ChoosetheReceivertracing factortabpage.

FieldNameorDataClass Values

Selection criteria

Statistical keyfigure TELE##

Goto → Header Data

Cycle → Check → Formal check

Save your data.

6. Toenableallofthecyclescreatedinthecoursetoberunatthesametime,

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

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

thesystemautomaticallyassignsittorungroupGR##.

Callupthecyclerungroupagain,anddisplaytheoverview.

a) Goto → Cycle Run Group

Create group icon

FieldNameorDataClass Values

Run group field 1 Gr##

Run group field 2 ParallelizationPRGR##

Confirm your entries.

Save your data!

Goto → Cycle Run Group

Cycle run group overview icon.

Expand G##.

Continued on next page

192

FieldNameorDataClass	Values
Selection criteria
Statistical keyfigure	TELE##

FieldNameorDataClass	Values
Run group field 1	Gr##
Run group field 2	ParallelizationPRGR##

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AC410 Lesson: Periodic Reposting

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.

a) CCA:Period-EndClosing→SingleFunctions→PeriodicReposting

FieldNameorDataClass Values

Period Current

Fiscal Year Current

Select Test run and Detail lists.

Cycle PU##

Periodic Reposting → Execute

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

base calculated?

Answer: Goto → Sender

The sender base is the total of the statistical key figure TELE## on all

receiver cost centers. (80.000).

3. DisplaythereceiverinformationforthePR##cycle. Thendisplaytheline

itemsforthecycle. Whydoesthereceiverlistonlyhavehalfasmanyrows

as the line item list?

Answer: Go back to theBasic List screen.

Goto → Receiver

Review the list.

Go back to the Basic List screen.

Goto → Line items

Thereceiverlistingshowsonlythedebitspostedtothereceivercostcenters.

Thelineitemlistalsodisplaysthecreditpostingsonthesendercostcenter.

4. Executetheperiodicrepostinginanupdateruntopostthecreditsanddebits.

To do this, deselect the Test Run.

Answer: Returntotheinitialscreenforperiodicrepostings. ClickonTest

run to deactivate this setting.

Periodic Reposting → Execute

Continued on next page

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FieldNameorDataClass	Values
Period	Current
Fiscal Year	Current

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Unit4: Period-endClosing AC410

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?

___________________________________________

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##

Program → Execute

Thereis no debiton cost center 101##.

Thesystemdidnot writeanycreditrecords.

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

element 473120 (telephone costs)

a) Placeyourcursoronthereportrowforcostelement473120##.

b) Double-click the report row.

c) ChoosetheCostcenters: Actuallineitemsreport.

Continued on next page

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

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AC410 Lesson: Periodic Reposting

3. Callthecostcenters: Breakdownbypartnerforcostelement473120.

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

posting?

Answer: Return to the summary report.

Placeyourcursoronthereportrowforcostelement473120##.

Double-click the report row.

ChoosetheCostcenters: Breakdownbypartnerreport.

The report does not provide any information on the receivers since the

partnersarenotupdatedinthetotalsrecordduringperiodicreposting.

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

“IT Services”.

Makesurethatthetelephonecostsarearesultofperiodicrepostingandnot

of a primary posting.

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 202##

Program → Execute

c) Placeyourcursoronthereportrowforcostelement473120.

Double-click the report row.

ChoosetheCostcenters: Actuallineitemsreport.

Settings → Layout → Change

List: Hidden columns

Select original bus. transaction.

Left arrow show selected fields icon.

Copy icon.

Continued on next page

195

FieldNameorDataClass	Values
Controlling Area	1000
Fiscal Year	Current
From period	Current
To period	Current
Plan version	0
Cost Center	202##

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Unit4: Period-endClosing AC410

5. Callthecostcenters: Breakdownbypartnerforcostelement473120.

Isthe (partner) sender of thecostsvisible?

Isthepartner informationimportantinthiscase?

Answer: Return to the summary report.

Placeyourcursoronthereportrowforcostelement473120.

Double-click the report row.

ChoosetheCostcenters: Breakdownbypartner.

Youdonotreceiveanyinformationonthesenderofthecosts.

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AC410 Lesson: Periodic Reposting

Lesson Summary

You should now be able to:

• Defineandexecutetheperiodicrepostingusingthecyclesegmentmethod.

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Unit4: Period-endClosing AC410

Lesson: Cost Allocations

Lesson Overview

Primaryandsecondarycostpostingsareallocatedbyasenderobjectandallocated

tothecorrespondingManagementAccountingObjectaccordingtotheirsourceat

the end of the period.

Lesson Objectives

After completingthislesson, you will beable to:

• Demonstrate periodic reposting, distribution, and assessment and the

differences between them

• Defineandexecutedistributionsandassessmentsusingthecyclesegment

method.

• Name other cost allocation functions

Business Example

The distribution allocates primary costs and the assessment of primary and

secondarycoststothecostincurringManagementAccountingobjects.

Distribution

Figure 62: Distribution

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AC410 Lesson: Cost Allocations

ThedistributionwasdesignedtotransferprimarycostsfromaSenderCostCenter

toreceivingManagementAccountingobjects. Thereforeitisunnecessarytoplan

activityinputsfortheactivitiesproducedbytheendcostcenters.

Adistribution receivercanbeacost center, WBS element, internalorder, cost

object,orabusinessprocess. Youcanrestrictthenumberofreceivercategories

inCustomizing. Youcan onlyrepost primary costs.

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

allocatedattheendoftheperiodbymeansoftheuser-definedkey.

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.

Figure 63: Comparison: Periodicreposting and distribution

Differencesbetween periodicrepostinganddistributionareduetoinformation

content and performance.

Forperiodicreposting,noseparatecreditrecordiswrittenonthesenderforthe

costelementinthesummaryreport. Instead,thetotalsrecordforthecostelement

isreducedonthedebitside, whichmeansthattheoriginaldebitamountcanno

longer be checked there (“unclean credit”). However, during distribution, the

systemwritesatotalsrecordforthecredit(“cleancredit”). Theinformationonthe

receiveristhesameforperiodicrepostinganddistribution(“cleandebit”).

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Unit4: Period-endClosing AC410

Comparedwithperiodicreposting, duringdistribution, thesystemalsoupdates

thepartnerinthetotalsrecordforthesender. Thismeansthatthepartnercanbe

displayedintheinformationsystemonthetotalsrecordlevel.

As fewer totals records are written during periodic reposting, performanceis

better than during distribution. See Customizing for an example with figures

that illustrates this.

Assessment

Figure 64: 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.

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AC410 Lesson: Cost Allocations

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

allocationtoberecordedindetail. Thesystemdoesnotdisplaytheoriginalcost

elementsonthereceivers. Therefore, assessmentisusefulifthecostdrilldown

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.

Youcanreverseassessmentsasoften asrequired.

YouusetheCycle-Segmentmethodtodefinesender-receiverrelationships.

Figure65: Overview: PeriodicReposting,Distribution,Assessment

Youcanonlyuseperiodicrepostinganddistributionforprimarycostelements.

The costs are transferred to the receivers using the original cost element, so

theyaretransferredtotheprimarycostelementsofthereceiver. Secondarycost

elements remain on the sender.

Theassessmentallocatesprimaryaswellassecondarycosts. Theinformation

ontheoriginalprimarycostelementsforthesenderislostbecausethecostsare

allocatedusinganassessmentcostelement(category42). Youcanusemorethan

oneassessmentcostelementfordifferentiationpurposes.

Forperformancereasons,werecommendyouuseperiodicrepostingratherthan

distribution,asthesystemdoesnotwriteanysender/receiverrelationshipsonthe

totalsrecordslevelforthis. Assessmenthasthebestperformanceascostsfrom

different primary and secondary cost elements can betotaled inoneposting to

the assessment cost element.

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Unit4: Period-endClosing AC410

Cycles and Iterations

Figure 66: Cycles and Iterations (1)

Thesegment relationshipswithin acyclecanbedefinedso thatrepostingsand

allocationsof cost centers with different segments(a cost center is also acost

receiver)takeplace. Costcentersthatwerealreadycreditedcanthusberedebited

during cycle processing.

Figure 67: Cycles and Iterations (2)

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AC410 Lesson: Cost Allocations

Toguaranteethatthecostcentersarefullycredited, theSAPsystemiteratively

processes all the sender and receiver relationships defined in a cycle. The

segments are run until each sender is credited as defined by the sender value.

Toguaranteeafinalcostcenter credittheSAPsystemprocessesallsender and

receiver relationships that were defined in a cycle iteratively. This type of

processing is faster than iterative processing.

Cyclescannotiteratewitheachother,evenifthecyclesarethesametype. This

processing isfaster thanin the iterativeapproach.

Cyclescannotbeiteratedwitheachother,eveniftheyareofthesameclearing

type. When creating cycles you should thus ensure that the cost centers are

processedinthesamecyclewithreciprocalallocationrelationships.

Cycle Header and Cycle Overview

Figure 68: Cycle Header

Theformalcheckfunctionenablesyoutotestanindividualcyclepriortoalive

run. Youcanusetheerrorlogtohelpyoucorrectfaultysegmentsanditerative

relationships(Customizing). Thesystemchecks, forexample,whetherthetotal

of percentage rates adds up to 100%, or whether the fixed value rules are the

same for both senders and receivers.

Thesystemusestheobjectsearchtodisplaythecycleusingthefieldvaluesyou

selected(costcenter,activitytypeandsoon)andtodisplaythesegmentinwhich

the values searched for arise. If you wish, you can call up the corresponding

segment using the field value.

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Unit4: Period-endClosing AC410

You use the segment overview function to display all the segments used in a

cycle. Ifyouwanttodisplayaparticularsegment,youcanusethesearchfunction

tosearchforthissegmentwithinthecycle. Youcanusemaintenancefunctions

to move segments in the segment overviewlist; this altersthe sequence of the

segmentswhen carryingout the allocation run.

Youcansortandaddsegmentsinacycleinlinewithyourrequirements.

Youcandisplaythechangedocumentsforcyclemaintenance. Thesystemlogs

variouscycleandsegmentinformationorsettingsincludingtheenddateofthe

cycle,thedatethecyclewaslastchanged,thenameofthelastpersontomakea

change,thesegmentname,thesenderrule,thereceiverrule,thesenderpercentage

rate, the assessment cost element, and so on.

Figure 69: Cycle Overview

The cycle overview provides an overview of all cycles of one type, including

the segmentsbelonging to thistype. Thecycles for the selected allocation are

displayed in a structure tree. The segments are assigned to one level lower

down in the hierarchy in each case. On the selection criteria tab strip, you

specifywhichcyclesandwhatadditionalinformationistobedisplayedinthetree

structure. Onthecycleinformationtabstrip,youcandisplaydataforaparticular

cycleorsegment. Thisprovidesinformationonthegeneraldata,thenumberof

segmentsforthecycle,thelasttimethecyclewasrunorreversed. Forsegments,

youareprovidedwithinformationonthesegmentdefinitionandthesender.

Ifyouwanttoprocessiteratively,activatethisindicatorinthecycledefinition.

TheSAPsystemalsoincludescyclicrelationshipsinthecostcenternetwork. A

receiver can also be a sender of costs.

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AC410 Lesson: Cost Allocations

Theformalcheckfunctionenablesyoutotestanindividualcyclepriortoalive

run. Youcanusetheerrorlogtohelpyoucorrectfaultysegmentsanditerative

relationships(Customizing). Thesystemchecks, forexample,whetherthetotal

of percentage rates adds up to 100%, or whether the fixed value rules are the

same for both senders and receivers.

Ifyouactivatedtheruntimelog,youcandisplaythisafterprocessingbychoosing

Technical statistics

Assessment: Allocation Structure

Figure 70: Assessment: Allocation Structure

For a clear picture of the costs that are to be assessed, you can summarize

individualcostelementsorcostelementintervalsintodifferentassessmentcost

elements.

You now decide in each segment whether to assign a single assessment cost

element, or an allocation structure.

Intheallocationstructureyoucandefinewhichcostelementsaretobeallocated

underwhichassessmentcostelements. Therefore,youdonotneedtocreatemore

thanonesegmenttoobtaininformationonthesourceofthecoststobeassigned.

Intheallocationstructure,youcanassignsinglecostelements,costelementareas,

or costelementgroupstoanassessmentcost element.

If required, you can go to the maintenance for allocation structures from the

segmentmaintenance,todisplay,change,orcreateanallocationstructure.

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Unit4: Period-endClosing AC410

Cumulative Allocation

Figure 71: Cumulative Allocation

Assessments,distributionsandperiodicrepostingsareusuallyexecutedbyperiod.

Thismeansthatvaluespostedtoasenderinagivenperiodareallocatedbythe

SAPsystemonthebasisofthetracingfactorsthatwereenteredinthisperiod. If

thetracingfactorsorthesenderamountstobeallocatedaresubjecttostrong

fluctuations, andyouareusingperiod-basedprocessing, youcannotassignthe

allocatedcostsaccording totheir source. Cumulativeprocessingofthetracing

factorsor sender values letsyousmooth out these fluctuations. It does this by

spreading the allocations across periods.

You specify whether thecycleis tobe carried out cumulatively on theheader

screen of cycle processing.

Ifyouexecuteacycleforwhichyouhaveselectedtheindicatorforcumulative

processing, the SAP system allocates the sender amounts posted up to and

includingthecurrentperiod,basedonallocatedtracingfactorsaccumulatedfrom

period1onwards. TheSAPSystemalsoaccumulatestheallocationamountsit

hasdeterminedandpoststheminthecurrentperiod,minustheamountsallocated

in the prior periods. Thisensures that thepostings in the prior periodsremain

unchanged.

Cumulative processing is possible only for distributions, assessments, and

periodic repostings.

Cumulativeprocessingisonlyadvisableifthesender-receiverrelationshipsare

stable within the fiscal year. The SAP system checks whether this is the case

when you execute cumulative processing.

Cumulativeprocessingalwaysaccumulatesvaluesstartingfromperiod1.

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AC410 Lesson: Cost Allocations

Segment Reverse and Rebook

Figure 72: Segment Reverse and Rebook

Many organizations have to change allocations from past periods. Audit

corrections, information that is received after period-end closing, and simple

errors mean that corrections are necessary even monthsafter allocations were

finished. Segment reversal and rebooking involves taking segments from a

previousperiodandpostinganewallocationinthecurrentperiod(usingcorrected

reference data from the previous period).

Thesegmentreversaldeletestheallocationpostingsfortheselectedsegmentby

repostingtheresultswithreversed+/-signs. Thedataforthecurrentperiod-end

closing transaction is not changed.

Segmentreversalandrebookingdeletestheallocationbutretainsthecomponent

data. Ifrequired, youcancorrectdatafromthepreviousperiodfor aparticular

segment or segments. You canchangestatistical key figures, switchround+/-

signs,selectdifferentreceivers,andmakeanyothercorrectionsnecessary. You

canusetherebookingfunctionsonlyincombinationwiththereversalfunction:

aseparatetransactionforrebookingsdoesnot exist.

Althoughtheperiodthatistobereversedisnormallyclosed,thisdoesnothaveto

bethecase. However,allocationsbelongingtothepreviousperiodmusthaveused

thecycleandthesegments,andthecurrentperiodmustnotbeclosed. Youdo

notneedtorepeatperiod-endclosingforthepreviousperiods;reportingremains

consistent for all the periods in question.

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Unit4: Period-endClosing AC410

Segment adjustment is possible for assessment, distribution, and for periodic

repostings. Note that individual segments are reversed and rebooked, but not

whole cycles. Iterative relationships between cycles are not included. This

couldcauseinconsistenciesanderrorsifyoudonotreverseandrebookiterative

segments at the same time

Figure 73: Segment Reverse and Rebook: Example

In this example, Cost Center A reposts its costs to Cost Centers B and C.

Percentage rateswereentered as tracing factors.

BetweenJanuaryandMarchcostcenterApostsitscostsofUNI100inequalparts

tocostcentersBandC.InApril,however,anemployeeseesthattheallocation

baseswereincorrect. Therepostingistobemade, witha75% portionforcost

centerB,and25%forcostcenterC.Youhavetoreversetherepostingallocation

for theclosed periods (January throughMarch).

SegmentreverseinAprilcancelstheallocationsthattookplacefromCostCenter

A to Cost CentersBand Cin January, February, andMarch. Cost Center A is

debited with 3 × 100 = 300.

CostCentersBandCarecreditedwith3×50=150. (Thecorrectionispostedin

April, not in the original posting period.)

The segment reposting in April is a corrected reposting for the three previous

periodsusingthenewtracingfactor. CostCenter Aiscredited with300. Cost

Center CostCenter Bisdebited (75%of1000) ×300=225. Cost Center Cost

Center C isdebited (25% of 1000) × 300 = 75.

ThestandardrepostingforAprilisnowmadeonthebasisofthenewtracingfactor.

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AC410 Lesson: Cost Allocations

Manual Cost Allocation

Figure 74: Manual Cost Allocation

Manual cost allocation lets you post primary and secondary costs manually.

Unlike the repostingof costs, which reduces the original debit line onthecost

center,undermanualcostallocation,aseparatecreditlineiswrittentothesender.

Youcanavoidhavingtomaketime-consumingsettingsinCustomizingbyusing

manual costallocationforsimpleallocations. Manualcostallocationalsolets

youcorrectincorrectsecondarypostingsandimportdatafromexternalsystems.

Suchadjustmentsdonotinvolveareversal,butanewallocation.

Youcanusemanualcostallocationforallcostelementcategories. Anexception

tothisiscategory43(allocationofactivities/processes)whichmayonlybeused

for activity allocation. Senders and receivers include cost centers, internal

orders,WBSelements,businessprocesses,networks,activities,customerorders,

cost objects, and real estate objects.

Notethatyoucanusemanualcostallocationforactualdataonly.

Ifyoucarryoutperiod-basedallocationfollowingmanualallocation,ensurethat

allthecost elementsused inthemanualpostingarecontainedintheallocation

schemeforautomaticallocation. Coststhataredebitedtoacostcenterbymanual

cost allocation cannot be further debited using periodic reposting. Periodic

repostingsareusedonlytocorrectpostings,andshouldbecarriedoutbeforethe

allocations(manual or automatic) take place.

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Unit4: Period-endClosing AC410

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AC410 Lesson: Cost Allocations

Exercise 14: Cost Allocations

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Defineandexecuteanassessmentcyclewithmorethanonesegment

• Explain segment iteration

• Usedifferentfunctionsforsegmentandcyclemanagement.

Business Example

Mostcostcentersinyourorganizationwillbecreditedusingassessment. During

thisprocess,costcentersaredebitedsimultaneously. Asmorethanonecostcenter

isinvolvedin assessment, you prefer clearer, moreconvenient displayand use

of the data quantities.

Task 1:

Solve the following task:

1. Explaintotheprojectteammemberswhyyoudidnotchoosedistributionto

creditthe“Telephone”costcenter. Distributionwouldalsohavetransferred

the primary costs.

Task 2:

Create an assessment cycle with more than one segment to credit the

“Organization”,“ITServices”,and“MotorPool”costcenters.

1. Create cycle A## in the actual data. This cycle is to begin on the first

day of thecurrentfiscalyear. NamethecycleAssessment Consulting

Department##. DeselecttheIterativeindicator. Defineasegmentforeach

of the different assessment relationships.

Continued on next page

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Unit4: Period-endClosing AC410

1st segment

• AddasegmentORGA##withthedescriptionAssessment201##by

percentages. Theallocationcostelementis6300##. 100%ofthe

postedactualcostsaretobeassessedusingfixedpercentages.

• Choose the Sender/Receiver tab page. The 201## cost center

(Organization)isthesenderfortheassessment. Thesystemallocates

all of the cost elements in the 4000000 to 650000 interval. The

A-ORGA##costcentergroupisthereceiverfortheassessment.

• Choose the Receiver tracing factortab page. The “Organization”

costcenteruses60%ofitstimeandresourcesforFI/COConsulting

(301##), 30%forLOConsulting(302##), andtheremaining10%

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

2nd segment

• AddasegmentIT-SERV##withthedescriptionAssessment202##

byPC.Theallocationcostelementis6310##. 100%oftheposted

actualcostsaretobeassessedusingvariableportionsoftheactual

statistical key figure.

• Choose the Sender/Receiver tab page. The 202## cost center (IT

Services)isthesenderfortheassessment. Thesystemallocatesall

ofthecostelementsinthe4000000to650000interval. TheA-IT##

costcentergroupisthereceiveroftheallocation.

• ChoosetheReceivertracingfactortabpage. Enterthestatisticalkey

figurePC##asatracingfactorforyourallocations.

• Astheconsultantsareoftenoutoftheoffice,theirPCsrequirefewer

repairs than the PCs in the “Organization” cost center. You can

includethisontheRec. wghtfactorstabpage. For the201##cost

center(Organization),enterafactorof300,asrepairexpensesfor

thePCsonthatcostcenterarethreetimeshigher.

Continued on next page

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AC410 Lesson: Cost Allocations

3rd segment

• Addasegment MOTO##with thedescriptionAssessment 203##

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

posted actual costsareto beassessed using variableportionsof

the actual statistical key figure.

• ChoosetheSender/Receivertabpage. The203##costcenter(Motor

Pool)isthesenderfortheassessment. Thesystemallocatesallofthe

costelementsinthe4000000to650000interval. Theconsultingcost

centers(costcentergroupB30##)arethereceiversoftheallocation.

• Choose the Receiver tracing factor tab page. Enter the statistical

key figure MI##asa tracing factor for your allocations. Gotothe

segmentheader. Carryoutaformalcheck. Saveyourentries.

2. Toenableallofthecyclescreatedinthecoursetoberunatthesametime,

youneedtoassignthecyclestodifferentflowgroups. Createaflowgroup

GR##,andnameitAGRP##. (Asthisisadifferentallocationcategorythan

inthepreviousexercise,thenameGR##canbeusedagain). Savethecycle.

Task 3:

Solve the following task:

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

actual/plan/variancereportforthecurrentperiodandversion0. Execute

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

Whichamountsareallocated from the201##(Organization), 202##(IT

Services), and 203##(MotorPool)costcenters?

201## (Organiza-

tion)________________________________________________

202## (IT

Services)__________________________________________________

203## (Motor

Pool)__________________________________________________

Task 4:

Run the actual cycle for the assessment.

1. RuntheA##cycleforthecurrentperiod,withdetaillists. SelectTestRun.

Continued on next page

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Unit4: Period-endClosing AC410

2. Displaythesegments. WhatdoesthefigurethreesignifyincolumnE?

3. Callupthereceiversforeachsegment. Notedowneachreceivercostcenter.

Receiver segment ORGA##:

1. 2. 3.

Receiver segment IT-SERV##

1. 2. 3.

Receiver segment MOTO##:

1. 2. 3.

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

cost centers debited, and vice versa.

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

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

5. Thecost center202##(ITServices)allocatesitscostsonthebasisof the

numberofPCs. Althoughthecostcenter201##(Organization)onlyhas2

PCs,atracingfactorof6isdisplayed. Provideanexplanationforthis.

6. Runthecycleinanupdateruntoposttheallocations.

Continued on next page

214

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

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AC410 Lesson: Cost Allocations

Task 5:

Check theresult of theassessment in thereport.

1. Callthecostcenters: actual/plan/variancereportforthecurrentperiodand

version0. Executethereportforthecostcentergroup(B20##).

Althougha100%credit(senderrule)wasdefinedforallthecostcentersin

theassessmentcycle, notallofthecost centersarecredited. Whichwere

not credited?

_________________________________________

2. Whywerethesecostcentersnotcompletelycredited?

(See the notes for exercise 4-3)

Task 6:

Nowexecutetheassessmentwithiterationofthesegments.

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

exercise. Executethereversal in anupdaterun.

2. NowchangetheA##cyclebyselectingtheIterativeindicatorintheheader

data. Save the cycle.

3. RuntheA##assessmentcycleagaininanupdaterun.

Continued on next page

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Unit4: Period-endClosing AC410

4. Call up thesenderinformationandnotedownthesender amountsfor the

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

201## (Organiza-

tion)________________________________________________

202## (IT

Services)__________________________________________________

Comparethenumberswiththosefromexercise3. Whatdoyounotice?

5. Callupthelineitems. Notedowntheentriesthatthe201##(Organization),

202##(ITServices)costcentersdebited,andviceversa.

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

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

Comparethenumberswiththosefromexercise4-4.

What causes this difference?

Task 7: Optional

1. Optional

Usethefollowinggraphicandtablestotrack the iteration manually. The

graphic already containsthe receiver tracing factors for allocation of the

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

Complete the tables.

Hint: Theamountscanbedeterminedwithoutusingacalculator.

Any small variances that may arise in the result calculated by

the mySAP ERP system are not important for understanding the

exercise.

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216

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AC410 Lesson: Cost Allocations

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

30%to302##(ConsultantLO)

10% to202## (IT service)

Actual Cost debit Tracing Allocation to

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

from the Service)

sender

1stRun 9,000 --- 10%

2ndRun --- 10%

3rdRun --- 10%

4thRun --- 10%

S 10%

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

tracing factor

12→302##(ConsultantLO)

6 →201##(Organization)

Actual Cost debit Tracing Allocation

costs from 201## factor to 201##

from the (Organization) (Organization)

sender

1stRun 36,000 --- 1/6

2ndRun --- 1/6

3rdRun --- 1/6

4thRun --- 1/6

S 1/6

Task 8:

Solve the following task:

1. ChecktheresultoftheassessmentintheCostCenters: actual/plan/variance

reportforthecurrentperiodandversion0. Executethereportforthecost

centergroup(B20##). Gotoeachindividualcostcenter.

What do you notice?

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217

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

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

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Unit4: Period-endClosing AC410

_____________________________________________

Task 9: Optional

Management Accounting employees that were not directly involved in the

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

relationships. DemonstratetheoptionsprovidedbythemySAP ERPsystemto

your colleagues.

1. CalluptheCycleoverview. Placethecursorinthecyclefor thestructure

planontheassessmentcycleA##,andcallupthecycleinformation.

2. Display previous processing.

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

Executedorreversedcyclesdialogbox. Youcancallupthelineitemsby

double-clickingonthecorrespondingdocumentnumber.

218

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AC410 Lesson: Cost Allocations

Solution 14: Cost Allocations

Task 1:

Solve the following task:

1. Explaintotheprojectteammemberswhyyoudidnotchoosedistributionto

creditthe“Telephone”costcenter. Distributionwouldalsohavetransferred

the primary costs.

Answer: Thesender cost center doesnot requireany information on the

amount of the original debit.

Sendersandreceiversdonotrequireanypartnerinformation.

Lower use of system resources.

Task 2:

Create an assessment cycle with more than one segment to credit the

“Organization”,“ITServices”,and“MotorPool”costcenters.

1. Create cycle A## in the actual data. This cycle is to begin on the first

day of thecurrentfiscalyear. NamethecycleAssessment Consulting

Department##. DeselecttheIterativeindicator. Defineasegmentforeach

of the different assessment relationships.

1st segment

• AddasegmentORGA##withthedescriptionAssessment201##by

percentages. Theallocationcostelementis6300##. 100%ofthe

postedactualcostsaretobeassessedusingfixedpercentages.

• Choose the Sender/Receiver tab page. The 201## cost center

(Organization)isthesenderfortheassessment. Thesystemallocates

all of the cost elements in the 4000000 to 650000 interval. The

A-ORGA##costcentergroupisthereceiverfortheassessment.

• Choose the Receiver tracing factortab page. The“Organization”

costcenteruses60%ofitstimeandresourcesforFI/COConsulting

(301##), 30%for LOConsulting(302##), andtheremaining10%

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

Continued on next page

219

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Unit4: Period-endClosing AC410

2nd segment

• AddasegmentIT-SERV##withthedescriptionAssessment202##

byPC.Theallocationcostelementis6310##. 100%oftheposted

actualcostsaretobeassessedusingvariableportionsoftheactual

statistical key figure.

• Choose the Sender/Receiver tab page. The 202## cost center (IT

Services)isthesenderfortheassessment. Thesystemallocatesall

ofthecostelementsinthe4000000to650000interval. TheA-IT##

costcentergroupisthereceiveroftheallocation.

• ChoosetheReceivertracingfactortabpage. Enterthestatisticalkey

figurePC##asatracingfactorforyourallocations.

• Astheconsultantsareoftenoutoftheoffice,theirPCsrequirefewer

repairs than the PCs in the “Organization” cost center. You can

includethisontheRec. wghtfactorstabpage. For the201##cost

center(Organization),enterafactorof300,asrepairexpensesfor

thePCsonthatcostcenterarethreetimeshigher.

3rd segment

• Addasegment MOTO##withthedescriptionAssessment 203##

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

posted actual costs are to beassessed using variable portionsof

the actual statistical key figure.

• ChoosetheSender/Receivertabpage. The203##costcenter(Motor

Pool)isthesenderfortheassessment. Thesystemallocatesallofthe

costelementsinthe4000000to650000interval. Theconsultingcost

centers(costcentergroupB30##)arethereceiversoftheallocation.

• Choose the Receiver tracing factortab page. Enter the statistical

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

segmentheader. Carryoutaformalcheck. Saveyourentries.

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

Assessment →Extras →Cycle→ Create

Fields Values

Cycle ASSE##

Start date 01.01 current fiscalyear

Execute or Enter icon.

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220

Fields	Values
Cycle	ASSE##
Start date	01.01 current fiscalyear

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AC410 Lesson: Cost Allocations

Text Assessmentconsultingdept##

Iterativeindicator Deselect

Version 0

c) 1st segment

Edit → Attach segment

Segmentnamefield1 Orga##

Segmentnamefield2 Assessment201##bypercentage

AssessmentCostElement 6300##

Sender Values

Rule Posted Amounts

Portion in % 100

Originofactualvalues Select

ReceiverTracingFactors

Receiver rule Fixed percentages

Switch to the Senders/receivers tab page.

Sender

Cost Center 201##

Cost Element From400000 to650000

Recipient

Cost Center Group A-ORGA##

SwitchtotheReceivertracingfactortabpage.

Recipient Percentage portion

202## 10

301## 60

302## 30

d) 2nd segment

Edit → Attach segment

Continued on next page

221

Text	Assessmentconsultingdept##
Iterativeindicator	Deselect
Version	0

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

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

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

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Unit4: Period-endClosing AC410

Segmentnamefield1 IT-Serv##

Segmentnamefield2 Assessment202##byPCnumber

AssessmentCostElement 6310##

Sender Values

Rule te Posted Amounts

Portion in % 100

Originofactualvalues Select

ReceiverTracingFactors

Receiver rule Variable portions

Variabletypeportions Statist. Actualstatisticalkeyfigures

Switch to the Senders/receivers tabpage.

Sender

Cost Center 202##

Cost Element From400000to650000

Recipient

Cost Center Group Group A-IT##

SwitchtotheReceivertracingfactortabpage.

Fields Values

Statistical key figure PC##

SwitchtotheReceiverweighingfactorstabpage.

Recipient Factor per 100

201## 300

e) 3rd segment

Edit → Attach segment

Segmentnamefield1 Mo.Pool##

Segmentnamefield2 Assessment203##bykmnumber.

AssessmentCostElement 6311##

Continued on next page

222

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

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

Fields	Values
Statistical key figure	PC##

Recipient	Factor per 100
201##	300

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

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AC410 Lesson: Cost Allocations

Sender Values

Rule Posted Amounts

Portion in % 100

Originofactualvalues Select

ReceiverTracingFactors

Receiver rule Variable portions

VariabletypePortions Statist. Actualstatisticalkeyfigures

Switch to the Sender/receiver tab page.

Sender

Cost Center 203##

Cost Element From400000to650000

Recipient

Cost CenterGroup B30##

SwitchtotheReceivertracingfactortabpage.

Fields Values

Statistical key figure MI##

Goto → Header Data

Formal check icon

Save your data!

Continued on next page

223

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

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

Fields	Values
Statistical key figure	MI##

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Unit4: Period-endClosing AC410

2. Toenableallofthecyclescreatedinthecoursetoberunatthesametime,

youneedtoassignthecyclestodifferentflowgroups. Createaflowgroup

GR##,andnameitAGRP##. (Asthisisadifferentallocationcategorythan

inthepreviousexercise,thenameGR##canbeusedagain). Savethecycle.

a) IntheheaderdataoftheASSE## assessmentcycle.

Goto→CycleRunGroup→CreateGroupIcon

Fields Values

Run group field 1 GR##

Run group field 2 ParallelizationassessmentGrp##

Confirm your entries.

Save the cycle.

Task 3:

Solve the following task:

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

actual/plan/variancereportforthecurrentperiodandversion0. Execute

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

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

Services), and203##(MotorPool)costcenters?

201## (Organiza-

tion)________________________________________________

202## (IT

Services)__________________________________________________

Continued on next page

224

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