AC410_EN_Col52_FV_Part_A4 (第8页) | ERP软件技术分享

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Unit4: Period-endClosing AC410

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

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

DeactivatetheLineItemStatementsandReconciliationPosting.

a) Controlling→CostElement Accounting→InformationSystem→

Reports for Cost Element Accounting → Cost Flow → Overview

of Cost Flow

FieldNameorDataClass Values

Company code 1000

Fiscal Year Current

Period Current

Settings

StatementforCOLineItems Deselect

Reconciliationdocument Deselect

Program → Execute

258

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

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AC410 Lesson: Reconciliation Ledger

Lesson Summary

You should now be able to:

• Make reconciliation postings in Financial Accounting, using the

reconciliation ledger

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Unit4: Period-endClosing AC410

Lesson: The New General Ledger

Lesson Overview

Thefollowingcourseslidesprovideashortoverview,withafewsamples,ofthe

main advantages of thenewG/L inmySAP ERP.

Lesson Objectives

After completingthislesson, you will beable to:

• Describethemainadvantagesofthenew G/L

Business Example

The New General Ledger

Figure 79: The New General Ledger

SAPNote756146canalsogiveyouanoverviewoftheadvantagesinthenewG/L.

IfyouwanttolearnmoreaboutthenewG/L,youneedtoattendtrainingcourse

AC210.

Informationforexistingcustomers: Ifyoufindtheadvantagesdescribedinthe

followingslidesimportant,youcanchangetothenewG/Lduringaprojectafter

upgrading to mySAP ERP.

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

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AC410 Lesson: The New General Ledger

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

Thepurposeofthefollowingslidesistoexplaintheindividualadvantages.

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

ledgerwiththecomponentsfromtheSpecialPurposeLedger.

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

enteringdataandpostingsarealmostidenticaltothepreviousrelease.

Figure 81: AdvantagesinDetail–ExtendedDataStructure

TheFunctionalAreafieldisnowalsosavedintheG/L.Thismeansyounolonger

havetoactivatethecost of salesledger0Fto createaprofit andlossstatement

following cost-of-sales accounting.

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Unit4: Period-endClosing AC410

TheProfitCenterandPartnerProfitCenterfieldsarealsorecordedintheG/L.

ThismeansyoucanusetheG/Ltoconductmanagementanalyses.

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

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

cost centers and (primary) cost elements.

TheSegmentfieldisanewentity(characteristic/category). Itallowsyoutocarry

out segment reporting.

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

include customized fields and update totals.

Standardreportscanbeusedforalloftheabovepurposes.

Figure82: Advantagesin Detail– Document(Online Split)I

Theinterfaceandthecreationoffinancialdocumentsarethesameasinprevious

releases.

An input tax rate of 16% is assumed.

CurrentlySAPsupportsthederivationofsegmentsfromprofitcenters. Profit

centerscaninturnbederivedfromacostcenter,aCO-internalorderoraproject,

for example.

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AC410 Lesson: The New General Ledger

Figure 83: Advantagesin Detail–Document (OnlineSplit)II

Toguaranteeacontinuoussplitofthecharacteristicsegment(oranotherentity),

youneedtoactivatethedocumentsplit! Continuoussegmentationmeansthat

eachdocumentfortheactivatedentityreachesa“balance0position”.

Inadditiontothesplit,thedisplayshowstheinheritanceofthesegmenttothe

vendor and tax lines of the document.

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

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

Caution: Document splitting also functions with “post processing

processes”,suchasnumbers. Cashdiscountreceivedandcashdiscount

paid are distributed to entitiesaccording to the amount of the original

expenseaccountspostings(inthecaseoforiginalvendorinvoices).

Customer invoices are handled similarly in that revenues are distributed to

different entities.

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Unit4: Period-endClosing AC410

Figure84: AdvantagesinDetail–Real-TimeCO→FIIntegration

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

characteristicorcriterionasanexample. Youcanalsodefinereal-timeintegration

for thecriteriacompanycode, businessarea, profit center, segment, fundsand

receivable. Theselectionisnotan“either/ordecision”–youcansimultaneously

activatereal-timeintegrationforallofthesecharacteristics.

WhatstandsoutintheFinancialAccountingdocument(⇒2b.):

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

reconciliation per expenseaccount/cost element) using the reconciliation

ledger in Cost Element Accounting and transaction KALC is no longer

necessary.

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

accountsarestillrequiredmySAPERPforcross-companycodetransactions,

for example.

• You can togglebetweenthedocument generatedinreal timein Financial

Accounting fromtheManagement Accounting document (⇒ 2./2a.) and

viceversa: traceabilityof accountingdocuments.

Real-time CO→ FI integrationdocumentscan be logged bytracingandthen

analyzed.

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AC410 Lesson: The New General Ledger

Figure85: AdvantagesinDetail–ParallelFinancialReporting

OneledgerinthenewG/Lhastheroleofa“leading”ledger. Thisledgerisusually

used for consolidated financial statements.

ThenewnewG/Lallowsyoutouseotherledgersinadditiontotheleadingledger

for parallel financial reporting.

• ThisfeatureisreferredtotheledgersolutioninthenewG/LinmySAPERP.

•

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

ledgerasinReleaseR/3Enterprise, however.

You can still display parallel financial reporting using additional accounts

(accountsolution). Ifyouchoosethisoption,theG/Lcontainsonlyoneledger:

the leading ledger.

TheledgersolutioninthenewG/LandtheaccountsolutioninmySAPERPshould

beconsideredasequivalents. Formoreinformation,seeNote779251.

Youcancontinuetousedisplayoptionsfromearlierreleasessuchasthespecial

ledgersolutionandcompanycodesolutioniftheyweresetupbeforeyouupgrade

tomySAP ERP.They cannotbeextended, however.

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Unit4: Period-endClosing AC410

Lesson Summary

You should now be able to:

• Describethemainadvantagesofthenew G/L

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AC410 Lesson: Period Lock

Lesson: Period Lock

Lesson Overview

Usetheperiodlocktolockplanandactualbusinesstransactionsforacombination

of controlling area, fiscal year, and version.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Openandclosewholeperiods,orselectedbusinesstransactionsinperiods

Business Example

Afterendingtheperiod-endclosing,theperiodforpostingsshouldbelockedso

thattheperiod-endclosingcannolongerbeinfluenced.

Period Lock

Figure 86: Period Lock

Usetheperiodlocktolockplanandactualbusinesstransactionsforacombination

of controlling area, fiscal year, and version.

Youcanselectindividualbusinesstransactionsforlockingfromalistofallthe

actual and plan business transactions.

Itisalsopossibletolockindividualbusinesstransactionsforalltheperiodsofthe

fiscalyear,orallbusinesstransactionsforindividualperiods.

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Unit4: Period-endClosing AC410

Lesson Summary

You should now be able to:

• Openandclosewholeperiods,orselectedbusinesstransactionsinperiods

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AC410 Unit Summary

Unit Summary

You should now be able to:

• Explain accrual calculation

• Describehowtocreatean overhead structure

• Enter statistical key figures

• Defineandexecutetheperiodicrepostingusingthecyclesegmentmethod.

• Demonstrate periodic reposting, distribution, and assessment and the

differences between them

• Defineandexecutedistributionsandassessmentsusingthecyclesegment

method.

• Name other cost allocation functions

• Make reconciliation postings in Financial Accounting, using the

reconciliation ledger

• Describethemain advantagesof the newG/L

• Openandclosewholeperiods,orselectedbusinesstransactionsinperiods

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UnitSummary AC410

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AC410 Test Your Knowledge

Test Your Knowledge

1. Tocalculate costs,usethepercentagemethod.

Fillintheblankstocompletethesentence.

2. Youneedaprimarycostelementofcostelementcategory toprocessthe

accrual calculation.

Fillintheblankstocompletethesentence.

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

rates,youcanalsousethe methodtocalculate

the accrual

Fillintheblankstocompletethesentence.

4. Statistical Key Figures

Choosethecorrectanswer(s).

□ A Thosedefinedasfixedvaluesareupdatedfromthecorresponding

postingperiodonwards, inallof thefollowingpostingperiods

of the fiscal year.

□ B Canbeusedasabasisforperiodicalallocations.

□ C Mustbedefinedwithintheframeworkoftheactivityallocation.

□ D Cannotbechangedoncetheyhavebeenentered.

5. Theperiodicrepostingcanonlyrepostprimarycosts.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

6. Asecondaryallocationcosr elementisrequired for carryingout periodic

reposting.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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

one another.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC410

8. Whatadvantagesdoesthedistributionhavecomparedtoperiodicreposting?

9. Apportionment

Choosethecorrectanswer(s).

□ A Cantransfer primaryand secondarycosts.

□ B Requiresaprimarycostelementoftype42toclearthecosts.

□ C Requiresasecondarycostelementoftype43forclearing.

□ D Canbereversedandrepeatedasoftenasrequired.

□ E Canonlybeusedinconjunctionwiththeallocationstructure.

10. For what canyou usethereconciliationledger?

11. Youcanselectindividualbusinesstransactionsforlockingfromalistofthe

actual and plan business transactions.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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AC410 Test Your Knowledge

Answers

1. Tocalculateaccruedcosts,usethepercentagemethod.

Answer: accrued

2. Youneedaprimarycostelementofcostelementcategory3toprocessthe

accrual calculation.

Answer: 3

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

rates,youcanalsousetheTarget=Actualmethodtocalculatetheaccrual

Answer: Target=Actual

4. Statistical Key Figures

Answer: A, B

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

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

allocations. Theyarenotrequiredfortheactivityallocation. Therecorded

data can be changed at any time.

5. Theperiodicrepostingcanonlyrepostprimarycosts.

Answer: True

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

periodicreposting. Secondarycostsarenotallocatedfurther.

6. Asecondaryallocationcosr elementisrequired for carryingout periodic

reposting.

Answer: False

Duringperiodicreposting,theoriginalcostelementremainsthesame.

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TestYourKnowledge AC410

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

one another.

Answer: False

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

one another.

8. Whatadvantagesdoesthedistributionhavecomparedtoperiodicreposting?

Answer: Incomparisontoperiodicrepostinginthetotalsrecord,distribution

representsacompletecreditrecord. Apartfromthat,youcanseeinthetotals

recordto which partner theclearing wasmade.

9. Apportionment

Answer: A, D

Theassessmentcanfurtherallocateprimaryandsecondarycostsbyusing

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

often as required.

The allocation structure canbe used to receivea more transparent image

of all costs to be assessed.

10. For what canyou usethereconciliationledger?

Answer: IfamountsareallocatedwithinManagementAccountingacross

companycodes, functionalareas, or businessareas, theinformation must

bepassedbacktoFinancialAccounting. Thisisdoneviathereconciliation

ledger.

11. Youcanselectindividualbusinesstransactionsforlockingfromalistofthe

actual and plan business transactions.

Answer: True

Bothindividualtransactionsandcompleteperiodscanbelocked.

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Unit 5

Planning

Unit Overview

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

versions. Weexplaintheuseandcreationofplanlayoutsandplanningprofiles

anddemonstrateanexampleofamanualplanningprocess. Youlearntheoptions

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

the SAP system using planning aids.

Unit Objectives

After completing thisunit, you will beableto:

• Describethepurposeofcostcenterplanningandthefunctionofversions

• Explaintheuseofplanninglayoutsandplannerprofiles

• Set upaplanning layout and aplanner profile

• Execute a manual planning process.

• Listtheoptionsavailableunderautomaticplanning

• Describe final planning activities

• ExplaintheplanningaidsprovidedbytheSAPsystem

Unit Contents

Lesson: Planning Configuration...............................................276

Exercise 17: Planning Configuration.....................................283

Lesson: Planning Process.....................................................289

Exercise 18: Planning Process...........................................305

Lesson: Planning Aids .........................................................337

Exercise 19: Planning Aids................................................341

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Unit5: Planning AC410

Lesson: Planning Configuration

Lesson Overview

Youuseplanningtodefinetheenterprisegoals. Youwillfamiliarizeyourselfwith

theplanning scopeof thecost center accountingand learnhowtoorganizethe

planning screen.

Lesson Objectives

After completingthislesson, you will beable to:

• Describethepurposeofcostcenterplanningandthefunctionofversions

• Explaintheuseofplanninglayoutsandplannerprofiles

• Set up aplanning layout and aplanner profile

Business Example

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

businesstransactionshaverunaccordingtoplan,dedicateyourselfintheproject

team to theconfigurationof theplanningfunctions.

Cost Center Planning: Goals

Figure 87: Cost Center Planning: Goals

Youuseplanningtodefinetheenterprisegoals. Bycomparingactualandplan

data, youcanfindanyvariancesandmakecorrections.

Costplanningispartoftheoverallbusinessplanningprocess,andisaprerequisite

forstandardcosting. Youusecostandquantityplanningtocalculateallocation

prices.

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AC410 Lesson: Planning Configuration

Cost center planning has several aims:

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

period of time.

• Youusebenchmarksto control thebusinesstransactionswithin aposting

period.

• Youmonitortheeffectivityoncethepostingperiodisclosed,bycomparing

planwithactual data, andtargetwith actual data.

• Youcreateabaseforvaluatingthebusinesstransactionsinyourenterprise.

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

objectives.

Line Items in Management Accounting

Figure 88: Versions in Management Accounting

TheversiondefinitionappliesthroughoutManagementAccounting. Thisensures

thatyourdataremainsconsistentifyouusetheversionindifferentapplications,

forexampleinbothOverheadCostManagementAccountingandinProfitability

Analysis (integrated planning).

You define versions for Management Accounting centrally and add

application-specificsettingsforProfitabilityAnalysis,ProfitCenterAccounting,

and Overhead Management.

YoucanplanyourcostcentersinasmanyCOversionsasyouwish. Eachversion

intheSAPsystemistailoredtoparticularplanningrequirements.

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Unit5: Planning AC410

Whenyoucreateacontrollingarea,theSAPsystemautomaticallycreatesversion

0, whichisvalidforfivefiscalyears. Youcanalsocreate alternativeversions

for, for example, positive or negative scenarios.

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

AlternativeversionsallowonlyforplandatastorageinCostCenterAccounting.

Planning Scope and Techniques

Figure 89: Planning Scope and Techniques

Usethelockingindicatorintheversiontolockalloftheplanningforoneplanning

year.

• Planning statistical key figures

• Planning the activity output and prices

• Planningvalue-basedandquantity-basedprimaryandsecondarycostsand

revenues

Thesubjectofthiscourseisallmanualandautomaticplanningtechniquesthat

canbeusedfortheplanningofcostsindependentofactivity. Youcanselectthe

business transactionsto be locked from alist.

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

quantitiesandtheactivity-dependentcostplanningaredealtwithincourseAC412.

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AC410 Lesson: Planning Configuration

Organization of the Planning Screen

Figure 90: Organization of the Planning Screen

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

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

planning layouts.

TherearethreeplanningareasinCostCenterAccounting:

• Cost elements / Activity Input

• Activity Output / Prices

• Statistical Key Figures

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

planninglayoutstodefinethecharacteristics(costcenter,costelementandsoon)

forwhichyouwanttoenterplanvalues,andsetuptheappropriatevaluecolumns.

SAPprovidesnumerouspredefinedstandard layouts.

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

profile,youcanassignanynumberofplanninglayoutstoanynumberofplanning

areas.

The SAP system contains standard planner profiles and standard planning

layoutsthatcoveralmosteveryconceivableplanningsituation. Youcanusethe

SAPALLplannerprofiletoplanforthethreeplanningareasusinganumberof

SAPstandardlayouts. SAPprovidestheplannerprofileSAPEASYforsituations

whereasimpleplannerprofileisrequired. Youcanalsodefineyourownplanner

profiles.

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Unit5: Planning AC410

Youcancarryoutbothcentralized(planningofasinglecostelementforallcost

centersfor example)anddecentralizedplanning(for example,planningofall

costelementsonasinglecostcenter). Thetypeofplanningdependsontheway

your company isorganized. Youcancombinebothmethods, enabling you, for

example,toplanyourpersonnelcostscentrally,andhaveallothercostsplanned

locally by the cost center managers.

Define Planning Layout and Planner Profile

Figure 91: Defining Planning Layouts

Theplanninglayoutisveryflexible,enablingeasyandergonomicplandataentry.

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

similar to creating reports with Report Painter.

Aplanninglayoutconsistsofaheaderandmultipleleadandvaluecolumns.

Intheheader,entertheselectioncriteriaanddeterminewhichcharacteristicsare

to bedisplayed intheheaderarea. Thecharacteristicsfor thecurrent planning

area are predefined in the SAP System.

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

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

elements. Foractivity-dependentcostelementplanning,youneedtodefinetwo

leadcolumns,onefortheactivitytypesandtheotherforthecostelements.

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AC410 Lesson: Planning Configuration

Youhaveseveraloptionsfor definingvaluecolumns:

• Youcancreatecolumnswitheitherakeyfigurewithcharacteristicsorjust

characteristics. ThekeyfiguresareprovidedbySAP.Someexamplesofkey

figuresarefixedplancostsorvariableplancostsintheCOareacurrency,

consumption, activityprice, andtotalactualcosts.

• Aformula column is a valuecolumn made up of valuesfrom previously

defined columns.

• Inanattributecolumn, youhavetheoptionsfortheunit,distributionkey,

andactionattributes. Theunit and thedistributionkeyshould becreated

as an additional field in a column.

Figure 92: Defining Planner Profiles

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

planningarea. Youusetheitemnumbertospecifytheorderoftheplanninglayout

in the planning area.

Intheplannerprofileyoucansetthefollowingplanningconditions:

• Youusethedefaultparametersscreentoenterdefaultvaluesintheplanner

profilesforaplanninglayout,andtospecifythattheymaynotbeoverwritten

bytheuser. Itispossibletousethesameplanninglayoutmorethanonceand

assign different default values to it.

• Byassigninganauthorization groupto another plannerprofile, you can

control the planning authorizations. This is particularly important for

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

the given area.

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Unit5: Planning AC410

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

layoutduringyourplanningmeeting. Youcangotothenextassignedplanning

layoutintheinitialscreenorintheoverviewscreen. Youusethefunctions“Next

Layout” and “Previous Layout”.

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

profitabilityanalysis, andProfit Center Accounting.

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AC410 Lesson: Planning Configuration

Exercise 17: Planning Configuration

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create a planning layout.

Business Example

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

layoutssuppliedbySAPfortheindividualplanningareas. Someoftheselayouts

aretoobasic,sometoodetailed,soyouhavedecidedtoadaptanexistingplanning

layout to your requirements.

Task 1: Optional

ThelayoutsinplannerprofileSAPEASYaredesignedforpriceplanningandnot

for planningofactivityoutput. Usingatemplate, configureanexisting, simple

layouttocreateanewlayoutcorrespondingtothediagrambelow.

Figure 93: Simple layouts

1. Createa planninglayout for the planningarea activity type planningand

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

simple layout) as a template.

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

withthekeyfigurePlanActivity. Confirmtheelementdefinition.

Continued on next page

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Unit5: Planning AC410

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

withtheAttributeDistributionKey. Thiscolumndetermineshowplanned

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

thereforetheattributeforthePlanactivitycolumn. Confirmyourentries.

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

with the Attribute Allocation Cost Element. Branch from the element

definitionscreentothetextmaintenancescreenandenterAllocCElemasa

shorttext. Copytheshorttextandconfirmyourentries.

Save your planning layout.

Task 2:

Solve the following task:

1. AssignyourplanninglayouttoplannerprofileZ-##.

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AC410 Lesson: Planning Configuration

Solution 17: Planning Configuration

Task 1: Optional

ThelayoutsinplannerprofileSAPEASYaredesignedforpriceplanningandnot

for planningofactivityoutput. Usingatemplate, configureanexisting, simple

layouttocreateanewlayoutcorrespondingtothediagrambelow.

Figure 94: Simple layouts

1. Createa planninglayout for the planningarea activity type planningand

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

simple layout) as a template.

a) IMG→Controlling→CostCenterAccounting→Planning→Manual

Planning→UserdefinedPlanningLayouts→Createplanninglayout

foractivitytypeplanning→Createactivitytypeplanninglayout

FieldNameorDataClass Values

Planninglayoutfield1 PL##

Planninglayoutfield2 Prices &Activities

Template

Planning layout 1-262

Create button

Continued on next page

285

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

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Unit5: Planning AC410

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

withthekeyfigurePlanActivity. Confirmtheelementdefinition.

a) Placeyourcursor“intheL”(longtext)column.

Edit → Element → Insert element

SelectKey figurewith characteristics.

Enter

Enter the Plan activity key figure.

Confirm the element definition.

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

withtheAttributeDistributionKey. Thiscolumndetermineshowplanned

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

thereforetheattributeforthePlanactivitycolumn. Confirmyourentries.

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

Edit → Element → Insert element

Select Attribute.

Enter

Select Distribution key.

Enter

Confirm the element definition.

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

with the Attribute Allocation Cost Element. Branch from the element

definitionscreentothetextmaintenancescreenandenterAllocCElemasa

shorttext. Copytheshorttextandconfirmyourentries.

Continued on next page

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AC410 Lesson: Planning Configuration

Save your planning layout.

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

Edit → Element → Insert element

Select Attribute.

Enter

Select the AllocCElem attribute.

Enter

IconChangeshort, middle, and long texts

Change the short text toAllocCElem.

Icon Copy short text

Confirm the element definition.

Save your data.

Task 2:

Solve the following task:

1. AssignyourplanninglayouttoplannerprofileZ-##.

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

ManualPlanning→DefineUser-DefinedPlannerProfiles

b) Select Z-##.

Inthedialogstructure,gotoGeneralControlling.

SelectCost Centers: Activities/Prices.

Inthedialogstructure,gotoLayoutsforControlling.

Choose New entries.

Add your PL## layout.

Save your data.

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Unit5: Planning AC410

Lesson Summary

You should now be able to:

• Describethepurposeofcostcenterplanningandthefunctionofversions

• Explaintheuseofplanninglayoutsandplannerprofiles

• Set up aplanning layout and aplanner profile

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AC410 Lesson: Planning Process

Lesson: Planning Process

Lesson Overview

Thisrepresentsatypicalplanningsequencewithitsindividualelements.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Execute a manual planning process.

• Listtheoptionsavailableunderautomaticplanning

• Describe final planning activities

Business Example

Theprojectteamhasdecidedtoplanthecompanydatainthesamewayasinthe

processsuggestedbySAP. For thetimebeing, theprocessshall becompletely

tried in a test.

Typical Sequence of Planning Activities

Figure 95: Typical Sequence of Planning Activities

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

industry,organizationstructures,andmanagementareasareallfactorsthataffect

planning.

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Unit5: Planning AC410

Thefollowingcouldbea typicalplanningsequence.

• Youplanstatisticalkeyfiguresthatareusedastracingfactorsforperiodic

reposting, distribution, or assessment.

• Thenyouplanactivityoutput,aswellasthepricesfortheseactivitytypes

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

outputbeforethecostelementplanning,asthesetracingfactorsdetermine

the entire cost volume.

• Nowyoucan plantheprimarycosts. Youcanusea numberof different

proceduresforthis. Youcan,forexample,directlyenterthecostsorcalculate

themfromtheresourcequantitiesmultipliedbytheresourcepriceorderive

thembyusingstatisticalkeyfigures(dependencyplanning).

• Inadditiontomanualplanning,youcanplanprimarycostsautomatically

basedonpredefinedrules(planaccrual calculation, plandistribution, and

periodicrepostingintheplan). Youcanalsoplansecondarycostelements

automatically (plan assessment).

• Aftercompletingplanning,youneedtolocktheversion,sothatunauthorized

users can no longer make any changes.

Plan Statistical Key Figures

Figure 96: Plan Statistical Key Figures

You can plan statistical key figures in order to:

• generateorganizationalkeyfiguresoncostcenters.

• Providereceiverbasesforinternal allocations.

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AC410 Lesson: Planning Process

SAPbasicallyprovidestwoentry-optionsforplandata:

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

valuesspecifiedinthefieldsoftheinitialscreen. Onlycharacteristicvalues,

whichalreadyhaveplanvalues,aredisplayed. Characteristicvalueswhich

werenotplannedonthecostcenterhavetotheenteredintheplanningscreen.

• Ifyouuseaform-basedentry,allcharacteristicvaluesspecifiedinthelines

of theinitial screenaredisplayedinthelinesoftheplanningscreen. You

only have to enter the plan values.

Distribution Keys

Figure 97: Distribution Keys

TheSAPsysteminterpretsthevaluesenteredontheoverviewscreenasthetotal

valuefortheperiodenteredontheinitialscreenforplanning. Itusesadistribution

keyfor period-baseddistribution of thetotalsvalues.

ThestandardSAPsystemcontainsdistributionkeysthatcanbeusedtodistribute

valuesbydifferent criteria. It isnot possibletochange thedefaultdistribution

keys.

Examples: Ifyouselectstandarddistributionkey1,thecorrespondingvalueis

distributedevenlytotheperiods. Distributionkey7meansthattheenteredvalue

isdistributedtotheperiodsusingthenumberofcalendardays.

Inadditiontothestandarddistributionkeys, youcandefineasmanycustomer

distributionkeysasrequired. Forexample,youcancreateadistributionkeyfor

seasonal fluctuations, or onefor shift schedules.

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Unit5: Planning AC410

Plan Activity Output and Prices

Figure 98: Plan Activity Output and Prices

Activitytypesareallocatedusinganactivityoutputofacost center, whichis

storedinthemasterdatafortheactivitytypeasadefault. Theycanbeclearedto

cost centers, internal orders, processesandsoonto recordtheir useof internal

services.

Activity types are allocated to asecondary cost element, which isstored asa

default value in the activity type master data.

Theactivitypriceisdeterminedper“costcenter/activitytype”eithermanuallyor

in automatic activity price calculation:

• Youcancreatemanualpricesforyourcombinationof“costcentre/activity

type”,iftheactivityistohaveafixedvaluewithintheenterpriceandisnot

to bedependentonother internalactivities. Manualpricesareoftenused

ifthecostsituationonthecostcenterisnottohaveaninfluenceuponthe

price,butexternalprovidershavedefinitiveprices,orinternalresourcesare

to be specifically controlled.

• Duringtheautomaticpricecalculation,allprimaryandsecondarycosts,

which are plannedfor the respective cost centers as activity-independent

or activity-dependent, areincludedin theprice. If morethanoneactivity

typeisplannedonacostcenter,youinitallyneedtodistribute(split)these

plancosts(activity-independent)thatareonthecostcentertotheseactivity

types. (Content of AC412)

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AC410 Lesson: Planning Process

Cost Element Planning

Figure 99: Cost Element Planning

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

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

activity-independent, youcanonlyplanthefixedcosts.

Youplansinglecostelementstowhichyoulaterusetocomparetheactualcosts.

Thisenablesyouto makeadifferentiated plan/actual comparison at theend

of the period.

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Unit5: Planning AC410

Resource Planning

Figure 100: Resource Planning

GoodsandservicesthatareprocuredexternallyarecalledresourcesintheSAP

system.

Resource planning supports manual cost element planning of primary costs

andrevenuesforcostcenters,internalorders,andWBSelements. Youplanthe

amountsofresourceconsumptionthataretobeevaluatedbytheSAPsystem

during planning. (Layout 1-1R1)

Byassigningseveralresourcestoonecostelement,youcanreduceyourchart

ofaccountswithoutlosingimportantdetailsforcostanalysis.

Example: Planningthecostsof external training.

Definetheresourcemaster datafor SAP coursesand businesscourses. Assign

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

pricesofbusinessadministrationcoursesincreaseintheeleventhperiod. Enter

thenumberofcoursedaysyouwouldliketobookyouremployeesoninresource

planning. The SAP system then automatically calculates thetraining costs for

the planning periods.

You can choosebetweenactivity-dependentandactivity-independentplanning

of resources.

Youcanalsostoredifferentpricesforeachperiodwithinaseparatepricefileand,

ifnecessary,youcanassignthemdifferentdependencies. Ifyoucreateresources

withreferencetoamaterial, the resourcesarecalculatedbased on the material

price stored in the material master.

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AC410 Lesson: Planning Process

Ifyouupdateresourceprices,theSAPsystemautomaticallyupdatesyourplanned

costs.

Youcanalsocopyyourresourceplanningtoanotherversionorperiod. Inthis

case,theSAPsystemcopiesonlythequantitiesthathavebeenusedandevaluates

thematthesametime. Ifthepriceforaresourceis2%higherintheperiodinto

whichitwascopied,thenthecostswillalsobe2%higher.

Dependency Planning

Figure 101: Dependency Planning

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

activity-independentprimarycostsbasedonvaluesandquantities. Thesystem

calculatestheprimarycostsusingadependencythatcancontainstatisticalkey

figures or activity types.

Ifyouareusingvalue-baseddependencyplanning,youplancostsperunitofa

statisticalkeyfigureoractivitytype,forexample,EUR100ofofficematerialsor

EUR3,000foreachemployee. Youplanacostelement. Value-baseddependency

planning is normally used in administration.

Inquantity-baseddependencyplanning,youplantheamountsofresourcesper

unitofastatisticalkeyfigureoractivitytype,forexample,theamountofcourse

daysforeachemployeeortheamountofscrewsforeachcar. Thetotalplanned

costsarecalculatedbymultiplyingtheamountperstatisticalkeyfigureoractivity

typebytheamountofthesourceobject,thatis,thenumberofemployeesorcarsby

theresourceprice. Incontrasttovalue-baseddependencyplanning,youcanplan

theamountsofseveralresources, therebyprovidingmoredetailedcostelement

planning. Quantity-baseddependencyplanningisnormallyusedinproduction.

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Unit5: Planning AC410

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

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

willuseameanvalueintheplanningoverviewscreen. Youcanviewtheexact

values in the period planning screen.

Ifthepricesorquantitieschange,thesystemwillrevaluateplanning.

Quantity-baseddependencyplanningdiffersfromresourceplanninginthatit

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

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

activity type.

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

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

1-1R3).

Automatic Planning

Figure 102: Formula Planning

SAPrecommendscreatingcostelementgroupsandcostcentergroupsforusein

theSAPsystem. Formulaplanningletsyouusecalculationdependenciestoplan

yourcostcentercosts. Youcanstorethesedependenciesasformulas(independent

ofthecostcenter)inatemplate. Inthisway,costcenterswithsimilartemplates

can use the same formulas.

Formulaplanningsupportsmanualplanning. Itisparticularlysuitableforplanning

costelementswhosevaluescanbedeterminedusingthesametypeof logicon

many cost centers.

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AC410 Lesson: Planning Process

Defineformulasinatemplatetobeabletothenmakeadynamiccalculationof

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

quantities, statisticalkeyfigures, andsoonasparametersfor yourformulas. If

required,youcanalsoincludeotherSAPsources,orevenexternalsources. You

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

planning.

Assign the templatetothemaster datafor each cost center. Useatemplatefor

morethan onecost center toreduceplanning time.

Excuteformulaplanning. Ifrequired,makecorrectionstothemanualplanning.

Theplanningvaluesthatyoucalculatedusingformulaplanningare,however,not

visible in the planning layout of the manual planning. This is because no data

is selected from the database.

Unlike resource and dependency planning, formula planning is an automatic

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

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

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

resourcesandsoon),youcansignificantlyincreasethespeedatwhichyouplan.

Figure 103: Formula Planning - Template Definition

Theplanningtemplatesdonotdependentoncostcenters,whichmeansyoucan

usethesametemplateforseveraldifferentcostcenters. Whencalculatingplan

data,youcanuseaprocedureinthesystemwhichdeterminesautomaticallywhich

planning template to use.

Youcanalsodefineformulaswhichyoucanusetocalculatepricesautomatically

when the data is evaluated.

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Unit5: Planning AC410

Youcanalsodefinequantitiesasvariable. YoucandefineformulasthattheSAP

system will use to calculatethequantities acost center usesfor theevaluation

period.

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

youonlywanttoplanindividualcostelementsforcertaincostcenters,youcan

usemethodstosetthemtoactiveorinactive. Notethatwhenyouplanformulas,

only active items are taken into account.

Example:Youwouldliketodeterminetheplannedcostsforofficematerialsby

using formula planning.

AssumethateachemployeewilluseofficematerialstothevalueofEUR10per

period. Inyourplanningtemplate,enteralineforcostelement476000anduse

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

(statisticalkeyfigure)by10. Becausethiscalculationshouldonlybeappliedto

theadministrationcostcenterandnotallcostcenters,youmustdefineacondition

for it. If youwouldliketoplanEUR5ofofficematerialsper employeeforall

othercostcentersinyourorganization,youcandosointhesametemplate. To

dothis,copythefirstline, changethefactorto5intheformulaandchangethe

"equalto"signintheactivationconditionto“notequalto”. Youcanthenassign

thistemplateto all cost centersinyour organizationandonly the linesthatare

active are executed for each cost center.

Figure104: AccrualCalculation inPlan: PercentageMethod

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

percentageoverhead,whichisrelatedtoacostelementoracostelementgroup.

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AC410 Lesson: Planning Process

Thepercentagemethod,forexample,isusefulforaccrualcalculationsforlabor

costsrelevant tosalaries, suchasvacationbonusesorpremiums. Ifyouwould

liketousetheactualpercentagemethodandplaninyouenterprice, youshould

alsousethisproceduretoplantheaccrual. Onlythencanyoumakemeaningful

statementsanddrawmeaningfulconclusionsfromthecostanalysis.

Whenanaccrualiscalculated,thesystemdebitsthecostcenterswiththeaccrual

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

internalorder)iscredited. Thenon-accruedtotalvaluesareplannedontheaccrual

object.

Youcreateaprimaryaccrualcostelement(costelementcategory=3)toprocess

the accrual calculation.

Figure 105: Periodic Reposting in Plan

Periodic reposting is used as a posting aid.

Primarypostings(suchas,telephonecosts)areplannedonanallocationobject

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

andduringperiodicrepostingtothecorrespondingcontrollingobjects, wherea

user-defined key is used.

Thereceiversofaperiodicrepostingcanbecostcenters,WBSelements,internal

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

Customizing. Youcan only repost primary costs.

Youcanonlyrepostprimarycosts. Duringthisprocess,theoriginalcostelement

remains the same.

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Unit5: Planning AC410

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

allocationtoberecordedindetail. TheSAPsystemdoesnotsavetheinformation

fromtheclearingcostcenterintotalsrecordsduringaperiodicreposting. This

enablestheSAPsystemtosavememorywhenstoringthedatarecords.

Periodicrepostingscanbereversedandrepeatedasoftenasrequired.

YouusetheCycle-Segmentmethodtodefinesender-receiverrelationships.

Figure 106: Plan Distribution

Thedistributionwasdesignedtotransferprimarycostsfromasendercostcenter

toreceivingManagementAccountingobjects. Thereforeitisunnecessarytoplan

activityinputsfortheactivitiesproducedbytheendcostcenters.

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

allocatedbymeansoftheuser-definedkeyduringplandistribution.

Adistribution receivercanbeacost center, WBS element, internalorder, cost

object,orabusinessprocess. Youcanrestrictthenumberofreceivercategories

in Customizing. Youcanonlyrepost primary costs.

You can only distribute primary costs. During this process, the original cost

element remains the same.

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

allocation to be recorded in detail.

You canreverse distributionsasoftenasrequired.

YouusetheCycle-Segmentmethodtodefinesender-receiverrelationships.

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