AC412_EN_Col62_FV_Part_A4 (第1页) | ERP软件技术分享

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AC412

Cost Center Accounting: Extended

Functions

mySAP ERP Financials

Date

Training Center

Instructors

Education Website

Participant Handbook

Course Version: 2006 Q2

Course Duration: 3 Day(s)

Material Number: 50078442

An SAP course - use it to learn, reference it for work

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About This Handbook

Thishandbookisintendedtocomplementtheinstructor-ledpresentationofthis

course,andserveasasourceofreference. Itisnotsuitableforself-study.

Typographic Conventions

American English is the standard used in this handbook. The following

typographic conventions are also used.

Type Style Description

Example text Wordsorcharactersthatappearonthescreen. These

includefieldnames,screentitles,pushbuttonsaswell

asmenunames, paths, andoptions.

Alsousedforcross-referencestootherdocumentation

bothinternal(inthisdocumentation)andexternal(in

other locations, such asSAPNet).

Example text Emphasizedwords or phrases in bodytext, titlesof

graphics, and tables

EXAMPLETEXT Names of elements in the system. These include

reportnames,programnames,transactioncodes,table

names, andindividualkey wordsof aprogramming

language,whensurroundedbybodytext,forexample

SELECT and INCLUDE.

Example text Screenoutput. Thisincludesfileanddirectorynames

and their paths, messages, names of variables and

parameters, and passages of the source text of a

program.

Example text Exactuserentry. Thesearewordsandcharactersthat

youenterinthesystemexactlyastheyappearinthe

documentation.

<Example text> Variableuserentry. Pointedbracketsindicatethatyou

replacethesewordsandcharacterswithappropriate

entries.

iii

Type Style	Description
Example text	Wordsorcharactersthatappearonthescreen. These includefieldnames,screentitles,pushbuttonsaswell asmenunames, paths, andoptions. Alsousedforcross-referencestootherdocumentation bothinternal(inthisdocumentation)andexternal(in other locations, such asSAPNet).
Example text	Emphasizedwords or phrases in bodytext, titlesof graphics, and tables
EXAMPLETEXT	Names of elements in the system. These include reportnames,programnames,transactioncodes,table names, andindividualkey wordsof aprogramming language,whensurroundedbybodytext,forexample SELECT and INCLUDE.
Example text	Screenoutput. Thisincludesfileanddirectorynames and their paths, messages, names of variables and parameters, and passages of the source text of a program.
Example text	Exactuserentry. Thesearewordsandcharactersthat youenterinthesystemexactlyastheyappearinthe documentation.
<Example text>	Variableuserentry. Pointedbracketsindicatethatyou replacethesewordsandcharacterswithappropriate entries.

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AboutThisHandbook AC412

Icons in Body Text

The following iconsareused in thishandbook.

Icon Meaning

Formoreinformation,tips,orbackground

Noteorfurtherexplanationofpreviouspoint

Exception or caution

Procedures

Indicatesthattheitemisdisplayedintheinstructor's

presentation.

Icon	Meaning
	Formoreinformation,tips,orbackground
	Noteorfurtherexplanationofpreviouspoint
	Exception or caution
	Procedures
	Indicatesthattheitemisdisplayedintheinstructor's presentation.

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Contents

Course Overview......................................................... vii

Course Goals...........................................................vii

Course Objectives ....................................................viii

Unit 1: Activity Allocation: Concept and Master Data.............1

Activity Allocation: Concept ...........................................2

Master Data: Activity Type.............................................9

Unit 2: Advanced Planning Methods................................ 31

Planning Scenarios...................................................32

Manual Planning......................................................35

Automatic Planning Techniques.....................................49

Plan Closing...........................................................82

Unit 3: Actual Cost Allocation .......................................119

Transaction-Based Activity Allocation.............................120

Periodic Activity Allocation..........................................131

Unit 4: Period-end closing............................................167

Plan/Actual Comparison ............................................169

Target Cost Analysis.................................................174

Variance Analysis....................................................191

Actual Price Revaluation............................................207

Marginal Costs .......................................................224

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Contents AC412

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Course Overview

• ActivityAllocation: Conceptand Master Data

• AdvancedPlanningMethodsActualCostAllocation

• Period-End Closing: Allocationsand Analysis

• Conclusion

TheinformationinthiscourserefertothefollowingSAPsoftwarecomponents

and releases

• SAP ERP Central Component

Target Audience

Thiscourseisintendedforthefollowing audiences:

• Project team members who are responsible for implementing Overhead

Cost Controlling extended functions

• Financialaccountingemployeesresponsibleforefficientactivityallocation,

extended planning functions and differentiated analysis of target costs,

variances,marginalcosts,orrevaluationatactualprices

Course Prerequisites

Required Knowledge

• AC410 – Cost Center Accounting

• TheoreticalknowledgeandpracticalexperienceinCostCenterAccounting.

Recommended Knowledge

• AC415 - Overhead Orders

vii

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CourseOverview AC412

Course Goals

This course will prepare you to:

• Distinguish variousManagement Accounting concepts for responsibility

areas.

• Configure and use the advanced functions for planning and activity

allocation.

• Analyze information and effects of various cost accounting systems in

overhead cost controlling

• Describeandmaintaintheadvancedplanningfunctionsforquantity-based

planning

• Useplanreconciliation,plancostsplitting,andplanactivitypricecalculation

• Usethevarioustoolsforactivityallocationofactuals

• Investigateandanalyzevariancesbetweenplan or target costsand actual

costs in detail

• Distinguish various cost accounting systemsand their effect in overhead

cost controlling

Course Objectives

After completingthiscourse, youwill beable to:

• Distinguish variousManagement Accounting concepts for responsibility

areas in the SAP System.

• Configureandusetheadvancedfunctionsforplanningandactivityallocation

• Analyze information and effects of various cost accounting systems in

overhead cost controlling

SAP Software Component Information

TheinformationinthiscoursepertainstothefollowingSAPSoftwareComponents

and releases:

• ECC

viii

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Unit 1

Activity Allocation: Concept and

Master Data

Unit Overview

This lesson explains the different concepts and objectives involved in cost

assignmentandactivityallocation. Inthislesson,youlearnhowtoperformthe

basic settings for “activity type”.

Unit Objectives

After completing thisunit, you will beableto:

• Explain and differentiate between the concepts of cost assignment and

interpret their objectives

• Makethekeybasicsettingsfor“activitytype”masterdata

Unit Contents

Lesson: Activity Allocation: Concept ...........................................2

Lesson: Master Data: Activity Type .............................................9

Exercise 1: Master Data....................................................13

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Unit1: ActivityAllocation: ConceptandMasterData AC412

Lesson: Activity Allocation: Concept

Lesson Overview

Thislessonexplainskeyissuesrelatedtoactivityallocation.

Lesson Objectives

After completingthislesson, you will beable to:

• Explain and differentiate between the concepts of cost assignment and

interpret their objectives

Business Example

Thislessondescribesthekeyadvantagesanddisadvantagesofcostassignment,

andtheimplicationsforthecontrollingconceptusedinyourorganization.

Value Flows in Controlling and Controlling of

Responsibility Areas

Figure 1: Value Flows in Controlling

ManagementAccountingprovidesyouwithinformationfordecisionstobemade

bymanagement. Itfacilitatescoordination,monitoring,andoptimizationofall

processesusedinanorganization. Thisinvolvesrecordingboththeconsumption

ofproductionfactorsandtheactivityprovidedbyanorganization.

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AC412 Lesson: Activity Allocation: Concept

This means that all cost-relevant data flows automatically from Financial

Accounting to Management Accounting. As part of this process, the system

assignsthecostsandrevenuestodifferentCOaccountassignmentobjectssuch

ascostcenters,businessprocesses, projectsororders. Therelevantaccountsin

FinancialAccountingarerecordedinManagementAccountingascostelementsor

revenue elements.

YouuseCostCenterAccountingforcontrollingpurposesinyourorganization. It

istheappropriatetoolformonitoringalltheoverheadcostsincurredandallocating

themappropriatelytotheplacewheretheywereincurred.

ProductCostControllingcalculatesthecostsarisingfromthemanufactureof

aproductortheprovisionofaservice. Itenablesyoutocalculatetheminimum

priceat whichaproduct can beprofitablymarketed.

ProfitabilityAnalysisanalyzestheprofitorlossofanorganizationaccordingto

individual market segments. The system allocates the corresponding costs to

the revenues for each market segment. ProfitabilityAnalysis provides a basis

fordecision-making,pricedetermination,customerselection, conditioning,and

for choosing the distribution channel.

Figure 2: Responsibility Area Controlling

Overheadcostsarecoststhatcannotbedirectlyassignedtothemanufactureof

aproduct,ortheprovisionofaparticularservice. Youassignalloverheadcosts

tothelocationsatwhichtheywereincurred,ortotheactivitiesfromwhichthey

arose.

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Unit1: ActivityAllocation: ConceptandMasterData AC412

Acostcenterrepresentsaseparatelocationofcostoccurrencewithinacontrolling

area. You can create cost centers according to a number of criteria, including

functionalconsiderations,allocationcriteria,activitiesprovided,oraccordingto

their physical location and/ormanagement area.

Anactivitytypedefinesthetypeofactivitythatcanbeprovidedbyacostcenter.

Activitiesprovidedbyonecostcentertoothercostcenters,orders,orprocesses,

represent the utilization of resources of thesender cost center. You valuate

activitiesusingapricecalculatedonthebasisofcertainbusinessormanagement

information.

A businessprocess combines a sequenceof activities within an organization

across cost centers. Business processes can be used to control organizational

processes in line with particular functions.

Internal orders are used to plan, collect, and analyze the costs arising from

internal activities.

Therearedifferentmethodsforallocatingvaluesandquantities,dependingonthe

typeofCOobjectinquestion. Youcanuseadvancedanalysistoolsatperiod-end

onquantityallocations: TheSAPSystemusestheoperatingrate(targetcosts)

to compare the plan costs with the corresponding actual costs. You can then

analyzethevariancesidentified, andtheir causes.

Concepts and Their Objectives

Figure 3: Cost distribution

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AC412 Lesson: Activity Allocation: Concept

Assigningcoststocostcentersenablesyoutodeterminewherecostsareincurred

inyour organization. If you plancostsatcostcenter level, youcancheck cost

efficiencyat the point where costsareincurred.

Actual cost entry: Primary costs can betransferred to Cost Accounting from

other components, for example, Materials Management, Asset Accounting,

Payroll Accounting.. Additional costsorvaluationdifferencesareperiodically

enteredusingtheaccrualmethod,ortheoverheadorplan=actualprocesses.

Actual cost allocation: You can use various methods to allocate the actual

costs you have recorded. The system distinguishesbetween transaction-based

allocations, which occur within a period, and period-based allocations, which

occur at period end.

Characteristicsof thecost allocation methods:

• Eithernooronlysimplified planningisrequired.

• The senderspecifiestheallocationamount.

• Bothprimaryandsecondarycostscanbetransferred.

• Variousreportsare available for cost center analysis, whicharebased on

plan-actual or actual-actual comparisons.

Figure 4: Activity Allocation

More advanced methods of overhead cost allocation are also available. You

can use these methods throughout the organization, or in separate particular

problemareas. Theycanhelpdeterminewhatinternalactivitiesareneededto

supply services or products, and to market them. This enables you to allocate

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Unit1: ActivityAllocation: ConceptandMasterData AC412

overhead costs according to resource consumption and activity utilization.

TheSAPSystemcanautomaticallydeterminethequantitiesusedinmanycases,

considerablyreducingthetimerequiredtocarryoutanactivityallocation. This

invalidatestheargumentinfavorofsimpleassessmentandoverheadcalculation

methodswhichisoftenvoicedinmanyorganizations. Along withtime-saving

automaticallocations, theintegrationofOverheadCostControllingintheSAP

Systemenvironmentminimizesentryofactualdataandreducestheworkinvolved

in planning.

Activitytypeallocation: Activityallocationusestheactivityproducedbyacost

centerastheallocationbaseforthecosts. Youcanuseactivitiestomeasurethe

operatingrateortherateofcapacityutilizationforacostcenter. Thetargetcosts

ofthecostcenterrefertotheactivityoutput. Whenyouallocateinternalactivities,

you enter the quantity of the activity to be allocated. Otherwise, the system

automaticallycalculatesthisquantity. TheSAPsystemneedsanactivitypriceto

allocatecostsandtoallocateactivities. Youcaneithersetthispricemanually,or

you cancalculateit, using plan or actual costs.

Figure 5: Objectives of Each Concept

Thesignificanceofoverheadcostsfromplanning,management,qualitycontrol,

and coordination in areas such as research and development, procurement,

andwork preparationiscontinuallyincreasing when comparedwiththeactual

manufacturingoftheproduct. Althoughdirectactivityoutputprovidesagreatdeal

ofcosttransparencytowhichanorganizationcanapplyprovencostcontrolling

methodstoreducecosts,managershavealreadyexhaustedmostoftheseoptions.

Theinterconnectionsin overheadcosts,however, oftenremainunclearandthe

optimization potential is not fully realized.

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AC412 Lesson: Activity Allocation: Concept

At the end of the period, you can use the methods of activity allocation to

compare the plan costs(target costs) and their corresponding actual costs,

based on the operating rate. You can make a source-based analysis of the

resulting target/actual variances, and use the analysesforfurthermanagerial

accountingmeasures withinManagementAccounting.

Unliketheanalysistoolsusedinthecostassignmentprocedure,moredetailed

ManagementAccountinginstrumentsarealsoavailable:

• Statisticsonthecostsbasedonthecurrentoperatinglevel

• Advanced variance analyses

• Comparisonand,ifrequired,revaluationatactualprices

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Unit1: ActivityAllocation: ConceptandMasterData AC412

Lesson Summary

You should now be able to:

• Explain and differentiate between the concepts of cost assignment and

interpret their objectives

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AC412 Lesson: Master Data: Activity Type

Lesson: Master Data: Activity Type

Lesson Overview

Inthislesson,youlearnhowtomakethekeyactivitytypesettingsinmasterdata.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Makethekeybasicsettingsfor“activitytype”masterdata

Business Example

Forthecontrollingconceptinyourcompany,activitytypesarecreatedforthecost

centerswhosecostswillbeanalyzedbasedontheoperatinglevel.

General Settings and Activity Type Category

Figure 6: Activity Type: General Settings

Anactivitytypeclassifiestheactivitiesprovidedbyacostcenter. Ifacostcenter

providesactivitiesforothercostcenters,orders,processes,andsoon,thismeans

thattheresourcesofthiscostcenterarebeingused. Thecostsoftheseresources

needtobeassessedtothereceiversoftheactivity. Activitytypesserveastracing

factors for this cost allocation.

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Unit1: ActivityAllocation: ConceptandMasterData AC412

Inaninternalactivityallocation,thequantityoftheactivitysuchasthenumber

ofrepairhours,isenteredintheR/3System(manuallyorautomatically). The

Systemcalculatestheassociatedcostbasedontheactivitypriceandgeneratesa

debittothereceiverandacredittothesenderforboththequantityandcosts. The

internalactivityallocationiscarriedoutusingsecondarycostelements, which

arestoredasdefaulttypesintheactivitytypemasterdata.

You can restrict the use of the activity type to certain cost element types, by

entering the allowed cost center types in the activity type master data. You

can enter up to eight permitted cost center types, or leave the assignments

“unrestricted”byenteringanasterisk(*). Ifyouchangethecostcentertype,be

carefultoavoidinconsistencieswithinformationstoredinthecostcentermaster

data.

Youcanassignanynumberofactivitytypes,ornoneatall,toacostcenter. An

activitytypeisuniquelyassignedtoacostcenterduringplanning.

Figure 7: Activity Type Category

Theactivitytypecategoryisusedtodeterminewhetherandhowanactivitytype

is recordedandallocated. For example, for someactivity types you can allow

certain activitiesto be allocated directly based on transactionswhile others

are allocated automatically.

Inactivitytypemaintenance,youcanenterseparateplanandactualactivitytype

categories. You only need an actual activity type category if actual allocation

variesfromplanallocation. Otherwise,theR/3Systemautomaticallyadoptsthe

plan activity type category in actual.

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AC412 Lesson: Master Data: Activity Type

Actualquantityset: Thisindicator determineswhetheryoucanpostamanual

activityquantityinadditiontotheallocatedquantitythatcreditedthecostcenter.

Manualpostingisadvisablewhenyouwanttodeterminetheallocatedactivity

quantity automatically, but you do not yet know the actual quantity from the

sender side.

Plan quantity set: If you select this indicator, the planned activity quantity

isnot changedbyplanreconciliation–evenif planningfor theobject isnot to

be reconciled.

Figure8: ActivityTypeCategories: TimeSpentEnteringQuantities

Activitytypecategory1: Youplanactivityquantitiesmanuallyforactivitytypes

inthiscategory. Youenteractualactivityquantitiesininternalactivityallocation,

basedonbusinesstransactions. Planactivitiesareallocatedtothereceivers,using

activityinputplanning. Youmayneedtoreconciletheplannedsenderquantities

and the planned scheduled activity.

Activity typecategories2, 3, and 5: Youcan automaticallyplanand allocate

quantitiesforactivitytypes of thesecategories. Theywill save youtimeand

effortwhenmakingtransaction-basedpostingsandplans. Category5canbeused

onlywithactualdata. Categories2and3areassignedusingcyclesandsegments

relatedtoplanningorperiod-endclosingwork. Moredetailedinformationonthe

differences is contained in later units.

Activitytypecategory4: Youplanactivityquantitiesmanuallyforactivitytypes

inthiscategory. Theentryofactualactivityquantitiesistransaction-based. You

cannot specify receiver objectsfor this. You cannot allocate to other objects.

However,youcancalculatetargetcostsforthisactivitytypecategory.

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Unit1: ActivityAllocation: ConceptandMasterData AC412

Changesbetweenactivitytypecategories1,2,3,and5arepossible,evenifthe

individual activity type has already been used for planning, as these are only

estimatedamountsforactivityplanning. Youcanonlymakechangesinactivity

category4,orfromactivitytypecategory4toadifferentcategory,ifyouhavenot

yetpostedtotheplanningoractualdataofthefiscalyearwitheachactivitytype.

Activity Type: Price Indicator

Figure 9: Activity Type: Price Indicator

To plan and allocate the activities, the system records quantities, which are

measured inactivityunits. Thevaluation of theactivityquantityresultsina

price. Thispriceisrecordedinseparatefixedandvariableportions,depending

ontheactivityamountofanactivitytype. Theapportionmentofactivitiestocost

centersshouldthereforereflecttheallocationofcoststotheactivitytypes.

Youcanspecifytheplannedactivitypricemanuallyoruseafunctiontohavethe

systemautomaticallycalculatetheprice. Pricescanbecalculatedeitheronthe

basis of planned costs or actual costs.

If you set the values 1 or 2 in the plan, new prices are calculatedwhen the

planpriceis calculated. If you set thevalue 3, you havetoset thepriceof the

activity type manually.

Foractualallocations,youcanenterapriceindicatorthatisdifferenttothatin

theplan. If you do not enter apriceindicator for the actual allocation, the R/3

Systemusesthesamepriceindicatorforactualandplanningdata.

Duringactualpricecalculation,thepriceindicatorsActual5and6areusedto

determinenewpricesandrevaluateexistingpriceallocationsinCO-OM.Value

7allowsyoutodetermineanactualpricemanually. Thisindicatorallowsyouto

set apricethat isscheduledandvariesfromtheplan.

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AC412 Lesson: Master Data: Activity Type

Exercise 1: Master Data

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Describethefunctionsofactivitytypesasmasterdata

• Explain the use of activity type categories

• Explain the function of the price indicator

Business Example

Theexercisesusetheexampleof afirmthatproducescomputers. Youwill use

advanced analysismethodsand variousallocationtechniquesfor Management

Accounting of the costs of areas of responsibility. Target costs and variances

will beanalyzed in order to establisha relationshipbetween internal costsand

activities.

Youwillthereforecreateanumberofdifferentactivitytypesforyourorganization,

whichwillrevealwhatactivitiescausedthecosts. Asonlysomeactivityquantities

canbemeasuredinpractice,youcanalsouseactivitytypecategories,whichallow

youtoautomaticallycalculateandallocateactivityflows.

Hint: Theexercisesandsolutionsusethefollowingmenupaths:

CCA:Accounting→Controlling→CostCenterAccounting

IMG:Tools→Customizing→IMG→ExecuteProject→SAPReference

IMG

Task 1:

Familiarizeyourselfwiththecompanyusedinthisexercise. Analyzetheexisting

structuresinthesystem,andmakeyourownuser-definedsettings.

1. Display the node H_TECH## (## is your PC number in the classroom)

in the standard hierarchy of controlling area 1000 (under the node

H9500-H-AC412). Howmanycost centersarethere inthe variousareas

of your organization?

Enteryour cost centersin theorganizationchart.

2. Makeyourusersettingsintheinformationsystem. Thesedefaultsettings

willmakeiteasierforyoutoenterdataatalaterstage.

Controlling area: 1000 Cost center group: H_TECH## Planning period:

current fiscal year, periods 1 – 12 Reporting period: current fiscal year,

periods 1 – 12 Plan version : Version 0

Continued on next page

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Unit1: ActivityAllocation: ConceptandMasterData AC412

3. Gototheinformationsystemandanalyzetheplanandactualcostsincurred

byyourorganizationuptothispoint. CallthePlan/ActualVariancereport

foryourcostcentergroupH_TECH##. Checkthatnoactualorplancosts

have been posted for the current fiscal year.

Task 2:

Createtheactivitytypesthatyouwill usetomeasurethe efficiencyofthecost

centersinyourorganization. Attheendoftheperiod,thecostsincurredbyeach

costcenterwillbecomparedagainsttheactivityoutput. Allmasterdatashould

bevalidfromJanuary1ofthecurrentfiscalyeartoDecember31,9999.

Hint: Whenyoucreatetheactivitytypes,followtheinstructionsexactly.

Checkwhetheryouhaveenteredthecorrectactivitytypecategoriesand

priceindicatorsfortheactivitytypes. Ifnecessary,lookatthesolutionsto

besure. Donotsetanyindicatorsthatarenotmentionedintheexercises

(suchaspredistributionoffixedcosts,actualquantityset,orplanquantity

set.

1. Create the activity typeMAH## (machine hours ##) in hours (h), which

you will use later to measure the output of your chip production and PC

productioncostcenters. Thisactivitytypecanonlybeusedbyproduction

costcenters(F).Theactivityshouldusetransaction-basedallocationinplan

andactualdata(activitytypecategory1). Chooseanappropriatesecondary

costelement(suchas620000),sincethispassesontheoriginoftheallocation

operationtothereceiver. Atthecloseofplanning,planpricesarecalculated

iterativelybythesystembasedontheplannedactivity(PI1). Actualprices

arecalculatedbasedontheactualactivityquantity(ActualPI5).

2. Create the activity type SETH## (setup time ##) in hours (h). This is

used later to measure the setup time of PC production This activity type

can only be used by productioncostcenters(F). Theactivity should use

transaction-basedcalculationsintheplanand actual(Type1). Choosean

appropriatesecondarycostelement(suchas613000),sincethispasseson

the origin of theallocationto thereceiver. At the closeof planning, plan

pricesarecalculatediterativelybythesystembasedontheplannedactivity

(PI 1) . Actual pricesare calculatedbased ontheactual activityquantity

(Actual PI 5).

3. Createtheactivity type QUAH## (qualitycheck ##)in hours(h). Thisis

usedlatertomeasurethetimeneededforqualitychecksofPCsandchips.

Thisactivitytypemaybeusedbyallservicecostcenters(H).Inplandata,

theactivityshouldberecordedmanually(type1). Inactualdata,itshould

be recorded using indirect activity allocation (actual type 3). Choose an

appropriatesecondarycostelement(suchas632000), sincethispasseson

the origin of theallocationto thereceiver. At the closeof planning, plan

Continued on next page

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AC412 Lesson: Master Data: Activity Type

pricesarecalculatediterativelybythesystembasedontheplannedactivity

(PI 1) . Likewise, actual prices should becalculated at period-end based

on the activity output (Actual PI 5).

4. CreateactivitytypeREPH##(repairhours##)inhours(h), whichwillbe

usedtomeasuretheactivityoutput. Thisactivitytypemayonlybeusedby

cost centerswithcostcenter categoryR. Theactivityshouldbeallocated

manually in the plan and actual data (Type 1). Choose an appropriate

secondarycostelement(suchas615000)sothattheoriginoftheallocationis

passedontothereceiver. Atthecloseofplanning,planpricesarecalculated

iteratively by the system based on the planned activity (PI 1). When the

period isclosed, thesystemcalculatesanactual pricebased on theactual

activity quantity (PI 5).

5. CreateactivitytypeENH##(energycosts##)inunitsofkWhwhichwillbe

usedtomeasuretheenergyconsumptionoftheproductioncostcenter. This

activitytypemaybeusedonlybycostcenterswithcostcentercategoryG.

Intheplandata,theactivityshouldberecordedmanually(Type1),andin

theactualdataitshouldberecordedusingtarget=actualactivityallocation

(Actual Type 5). Choosean appropriate secondary cost element (such as

639200),sincethispassesontheoriginoftheallocationtothereceiver. At

the closeof planning, planpricesarecalculatediteratively by thesystem

basedonthecapacity(PI2). Thisensuresthatthehighfixedcostsneeded

tosupplytheactivityarenot allocatedto thereceivers of theactivity. At

period-endclosing,thesystemcalculatesactualpricesbasedonthecapacity

(PI 6).

Task 3:

Check the activity types you created. Go to collective processing and display

the activity types you created.

1. Create an activity type group (AT##) that contains all activity types you

entered.

2. In collective processing, choose youractivitytype group ##and note the

allocationindicatorsof youractivity types. Todothis, configurealayout

(or choose an existing one) that shows you the following indicators for

allocation control: Using thesolutions, check that theindicators entered

are correct.

Activity CCtrCat. Alloc- ATC ATCactl PI API

type CostElem.

ENH## G 639200 1 5 2 6

MAH## F 620000 1 1 5

Continued on next page

Activity type	CCtrCat.	Alloc- CostElem.	ATC	ATCactl	PI	API
ENH##	G	639200	1	5	2	6
MAH##	F	620000	1		1	5

第 24 页 / 共 257 页

Unit1: ActivityAllocation: ConceptandMasterData AC412

Activity CCtrCat. Alloc- ATC ATCactl PI API

type CostElem.

QUAH## H 632000 1 3 1 5

REPH## R 615000 1 1 5

SETH## F 613000 1 1 5

Activity type	CCtrCat.	Alloc- CostElem.	ATC	ATCactl	PI	API
QUAH##	H	632000	1	3	1	5
REPH##	R	615000	1		1	5
SETH##	F	613000	1		1	5

第 25 页 / 共 257 页

AC412 Lesson: Master Data: Activity Type

Solution 1: Master Data

Task 1:

Familiarizeyourselfwiththecompanyusedinthisexercise. Analyzetheexisting

structuresinthesystem,andmakeyourownuser-definedsettings.

1. Display the node H_TECH## (## is your PC number in the classroom)

in the standard hierarchy of controlling area 1000 (under the node

H9500-H-AC412). Howmanycost centersarethere inthe variousareas

of your organization?

Enteryour cost centersin theorganizationchart.

a) Enterprise Structure

CCA:Masterdata→StandardHierarchy→Display

Expandnode H_TECH## and all lower-level nodes (the nodes are

under:H1→H9500→H-AC412→H412##).

Figure 10:

2. Makeyourusersettingsintheinformationsystem. Thesedefaultsettings

willmakeiteasierforyoutoenterdataatalaterstage.

Controlling area: 1000 Cost center group: H_TECH## Planning period:

current fiscal year, periods 1 – 12 Reporting period: current fiscal year,

periods 1 – 12 Plan version : Version 0

a) User Settings

CCAInformationSystem→UserSettings

Basic data tab:

Controllingarea: 1000;costcentergroup: H_TECH##

Planning period tab:

Fiscalyear =current; Period =From1– 12

Reporting period tab:

Fiscalyear =current; Period =From1– 12

Further entries tab:

Plan version = 0

Save your data.

Continued on next page

第 26 页 / 共 257 页

Unit1: ActivityAllocation: ConceptandMasterData AC412

3. Gototheinformationsystemandanalyzetheplanandactualcostsincurred

byyourorganizationuptothispoint. CallthePlan/ActualVariancereport

foryourcostcentergroupH_TECH##. Checkthatnoactualorplancosts

have been posted for the current fiscal year.

a) Statementnottrueasplandollarsarefoundonthereport

CCA:InformationSystem→ReportsforCostCenterAccounting→

Plan/Actual Comparisons→ Cost

Cost Centers: Actual/ Plan/ Variance

Controlling Area: 1000

Fiscal year: current

From period: 1

To period: 12

Plan version: 0

Cost center group: H_TECH##

Execute the report

Task 2:

Createtheactivitytypesthatyouwill usetomeasurethe efficiencyofthecost

centersinyourorganization. Attheendoftheperiod,thecostsincurredbyeach

costcenterwillbecomparedagainsttheactivityoutput. Allmasterdatashould

bevalidfromJanuary1ofthecurrentfiscalyeartoDecember31,9999.

Hint: Whenyoucreatetheactivitytypes,followtheinstructionsexactly.

Checkwhetheryouhaveenteredthecorrectactivitytypecategoriesand

priceindicatorsfortheactivitytypes. Ifnecessary,lookatthesolutionsto

besure. Donotsetanyindicatorsthatarenotmentionedintheexercises

(suchaspredistributionoffixedcosts,actualquantityset,orplanquantity

set.

1. Create the activity typeMAH## (machine hours ##) in hours (h), which

you will use later to measure the output of your chip production and PC

productioncostcenters. Thisactivitytypecanonlybeusedbyproduction

costcenters(F).Theactivityshouldusetransaction-basedallocationinplan

andactualdata(activitytypecategory1). Chooseanappropriatesecondary

costelement(suchas620000),sincethispassesontheoriginoftheallocation

Continued on next page

第 27 页 / 共 257 页

AC412 Lesson: Master Data: Activity Type

operationtothereceiver. Atthecloseofplanning,planpricesarecalculated

iterativelybythesystembasedontheplannedactivity(PI1). Actualprices

arecalculatedbasedontheactualactivityquantity(ActualPI5).

a) Activity typeMAH## (machine hours##)

CCA:MasterData→ActivityType→IndividualProcessing→Create

Activity type: MAH##

Valid: 01January,currentyeartoDecember31,

9999

Select Confirm.

Name: Machinehours##

Activity unit: h

Cost center categories: F

ATyp Category: 1

Allocationcostelement: 620000

Price indicator: 1

Actual priceindicator: 5

Save your data.

2. Create the activity type SETH## (setup time ##) in hours (h). This is

used later to measure the setup time of PC production This activity type

can only beused by productioncost centers (F) .Theactivityshoulduse

transaction-basedcalculationsintheplanand actual(Type1). Choosean

appropriatesecondarycostelement(suchas613000),sincethispasseson

the origin of the allocation tothereceiver. At the close of planning, plan

Continued on next page

Activity type:	MAH##
Valid:	01January,currentyeartoDecember31, 9999

Name:	Machinehours##
Activity unit:	h
Cost center categories:	F
ATyp Category:	1
Allocationcostelement:	620000
Price indicator:	1
Actual priceindicator:	5

第 28 页 / 共 257 页

Unit1: ActivityAllocation: ConceptandMasterData AC412

pricesarecalculatediterativelybythesystembasedontheplannedactivity

(PI 1) . Actual pricesare calculatedbased ontheactual activityquantity

(Actual PI 5).

a) Activity type SETH## (setup hours ##)

CCA:MasterData→ActivityType→IndividualProcessing→Create

Activity type: SETH##

Valid: 01January,currentyeartoDecember31,

9999

Select Confirm.

Name: Setup hours ##

Activity unit: h

Cost centercategories: F

ATyp Category: 1

Allocationcostelement: 613000

Price indicator: 1

Actualprice indicator: 5

Save your data.

3. Createtheactivity type QUAH## (qualitycheck ##)in hours(h). Thisis

usedlatertomeasurethetimeneededforqualitychecksofPCsandchips.

Thisactivitytypemaybeusedbyallservicecostcenters(H).Inplandata,

theactivityshouldberecordedmanually(type1). Inactualdata,itshould

be recorded using indirect activity allocation (actual type 3). Choose an

appropriatesecondarycostelement(suchas632000), sincethispasseson

the origin of theallocationto thereceiver. At the closeof planning, plan

Continued on next page

Activity type:	SETH##
Valid:	01January,currentyeartoDecember31, 9999

Name:	Setup hours ##
Activity unit:	h
Cost centercategories:	F
ATyp Category:	1
Allocationcostelement:	613000
Price indicator:	1
Actualprice indicator:	5

第 29 页 / 共 257 页

AC412 Lesson: Master Data: Activity Type

pricesarecalculatediterativelybythesystembasedontheplannedactivity

(PI 1) . Likewise, actual prices should becalculated at period-end based

on the activity output (Actual PI 5).

a) ActivitytypeQUAH##(quality checks##)

CCA:MasterData→ActivityType→IndividualProcessing→Create

Activity type: QUAH##

Valid: 01January,currentyeartoDecember31,

9999

Select Confirm.

Name: Quality checks##

Activity unit: h

Cost centercategories: H

ATyp Category: 1

Allocationcostelement: 632000

Price indicator: 1

Actualactivitytypecategory: 3

Actualpriceindicator: 5

Save your data.

4. CreateactivitytypeREPH##(repairhours##)inhours(h), whichwillbe

usedtomeasuretheactivityoutput. Thisactivitytypemayonlybeusedby

cost centerswithcostcenter categoryR. Theactivityshouldbeallocated

manually in the plan and actual data (Type 1). Choose an appropriate

secondarycostelement(suchas615000)sothattheoriginoftheallocationis

passedontothereceiver. Atthecloseofplanning,planpricesarecalculated

Continued on next page

Activity type:	QUAH##
Valid:	01January,currentyeartoDecember31, 9999

Name:	Quality checks##
Activity unit:	h
Cost centercategories:	H
ATyp Category:	1
Allocationcostelement:	632000
Price indicator:	1
Actualactivitytypecategory:	3
Actualpriceindicator:	5

第 30 页 / 共 257 页

Unit1: ActivityAllocation: ConceptandMasterData AC412

iteratively by the system based on the planned activity (PI 1). When the

period isclosed, thesystemcalculatesanactualpricebased ontheactual

activity quantity (PI 5).

a) Activity type REPH## (repair hours##)

CCA:MasterData→ActivityType→IndividualProcessing→Create

Activity type: REPH##

Valid: 01January,currentyeartoDecember31,

9999

Select Confirm.

Name: Repair hours ##

Activity unit: h

Cost centercategories: R

ATyp Category: 1

Allocationcost element: 615000

Price indicator: 1

Actualpriceindicator: 5

Save your data.

5. CreateactivitytypeENH##(energycosts##)inunitsofkWhwhichwillbe

usedtomeasuretheenergyconsumptionoftheproductioncostcenter. This

activitytypemaybeusedonlybycostcenterswithcostcentercategoryG.

Intheplandata,theactivityshouldberecordedmanually(Type1),andin

theactualdataitshouldberecordedusingtarget=actualactivityallocation

(Actual Type 5). Chooseanappropriatesecondary cost element (such as

639200),sincethispassesontheoriginoftheallocationtothereceiver. At

the closeof planning, planpricesare calculated iterativelyby the system

basedonthecapacity(PI2). Thisensuresthatthehighfixedcostsneeded

Continued on next page

Activity type:	REPH##
Valid:	01January,currentyeartoDecember31, 9999

Name:	Repair hours ##
Activity unit:	h
Cost centercategories:	R
ATyp Category:	1
Allocationcost element:	615000
Price indicator:	1
Actualpriceindicator:	5

第 31 页 / 共 257 页

AC412 Lesson: Master Data: Activity Type

tosupplytheactivityarenot allocatedto thereceivers of theactivity. At

period-endclosing,thesystemcalculatesactualpricesbasedonthecapacity

(PI 6).

a) Activity type ENH## (energy costs##)

CCA:MasterData→ActivityType→IndividualProcessing→Create

Activity type: ENH##

Valid: 01January,currentyeartoDecember31,

9999

Select Confirm.

Name: Energycosts##

Activity units: kWh

Cost center categories: G

ATyp Category: 1

Allocation cost element: 639200

Price indicator: 2

Actualactivitytypecategory: 5

Actual priceindicator: 6

Save your data.

Continued on next page

Activity type:	ENH##
Valid:	01January,currentyeartoDecember31, 9999

Name:	Energycosts##
Activity units:	kWh
Cost center categories:	G
ATyp Category:	1
Allocation cost element:	639200
Price indicator:	2
Actualactivitytypecategory:	5
Actual priceindicator:	6

第 32 页 / 共 257 页

Unit1: ActivityAllocation: ConceptandMasterData AC412

Task 3:

Check the activity types you created. Go to collective processing and display

the activity types you created.

1. Create an activity type group (AT##) that contains all activity types you

entered.

a) CCA:MasterData→ActivityTypeGroup→Create→AT##

Select Insert Activity Types.

enh##

mah##

quah##

reph##

seth##

Save your data. Select Back.

2. Incollectiveprocessing, choose youractivitytype group##and note the

allocationindicatorsof youractivitytypes. Todothis, configurealayout

(or choose an existing one) that shows you the followingindicators for

allocation control: Using the solutions, checkthat the indicators entered

are correct.

Activity CCtrCat. Alloc- ATC ATCactl PI API

type CostElem.

ENH## G 639200 1 5 2 6

MAH## F 620000 1 1 5

Continued on next page

Activity type	CCtrCat.	Alloc- CostElem.	ATC	ATCactl	PI	API
ENH##	G	639200	1	5	2	6
MAH##	F	620000	1		1	5