AC412_EN_Col62_FV_Part_A4 (第2页) | ERP软件技术分享

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AC412 Lesson: Master Data: Activity Type

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

a) Collective Processing

CCA: Master Data → Activity Type → Collective Processing →

Display→ Activity Type Group → AT##

Choose Execute.

Selectlayout: 1-SAP02(Allocation control)

Select Confirm.

Activity Alloc- CCtr ATC ATC PI API

type CostElem. Cat. actl

ENH## 639200 G 1 5 2 6

MAH## 620000 F 1 1 5

QUAH## 632000 H 1 3 1 5

REPH## 615000 R 1 1 5

SETH## 613000 F 1 1 5

Checkthedatausingthesolution. Ifyoufindincorrectsettingsinthe

controlindicators,changetheseindicatorsinindividualprocessing.

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

Activity type	Alloc- CostElem.	CCtr Cat.	ATC	ATC actl	PI	API
ENH##	639200	G	1	5	2	6
MAH##	620000	F	1		1	5
QUAH##	632000	H	1	3	1	5
REPH##	615000	R	1		1	5
SETH##	613000	F	1		1	5

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Unit1: ActivityAllocation: ConceptandMasterData AC412

Lesson Summary

You should now be able to:

• Makethekeybasicsettingsfor“activitytype”masterdata

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AC412 Unit Summary

Unit Summary

You should now be able to:

• Explain and differentiate between the concepts of cost assignment and

interpret their objectives

• Makethekeybasicsettingsfor“activitytype”masterdata

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UnitSummary AC412

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AC412 Test Your Knowledge

Test Your Knowledge

1. Characteristics of cost allocation methods:

Choosethecorrectanswer(s).

□ A Detailed planningmustbecarriedout.

□ B Eithernoplanningoronlysimplifiedplanningisnecessary.

□ C Therecipientspecifiestheallocationamount.

□ D Bothprimaryandsecondarycostscanbetransferred

2. An classifies the activities provided by a cost

center.

Fillintheblankstocompletethesentence.

3. Youcanrestricttheuseoftheactivitytypetocertaincostelementtypes,by

enteringtheallowed intheactivitytype

master data.

Fillintheblankstocompletethesentence.

4. The is used to determine

whetherandhowanactivitytypeisrecordedandallocated.

Fillintheblankstocompletethesentence.

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TestYourKnowledge AC412

Answers

1. Characteristicsof cost allocation methods:

Answer: B

Characteristicsof cost allocation methods:

• Eithernoplanningoronlysimplifiedplanningisrequired.

• Thesender specifiesthe allocationamount.

• Bothprimaryandsecondarycostscanbetransferred

2. Anactivitytypeclassifiestheactivitiesprovidedbyacostcenter.

Answer: activity type

3. Youcanrestricttheuseoftheactivitytypetocertaincostelementtypes,by

enteringtheallowedcostcentertypesintheactivitytypemasterdata.

Answer: cost center types

4. Theactivitytypecategoryisusedtodeterminewhetherandhowanactivity

type is recorded and allocated.

Answer: activity type category

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Unit 2

Advanced Planning Methods

Unit Overview

Thedifferentplanningscenariosarelisted,separatedandtheirresultsanalyzed.

Theparticipantslearntouseanddistinguishthevariousmethodsofmanualand

automaticcostandactivityplanning. Finalplanningactivitiesarediscussed.

Unit Objectives

After completing thisunit, you will beableto:

• Differentiatebetweendifferentplanningscenarios

• Analyzetheresultofdifferent planningscenarios

• Explain thedifferencesbetween activity output and cost element/activity

input planning

• Explainactivity-dependentandactivity-independentplanning

• Usethevariousmethodsofmanualcostandactivityplanning

• Distinguishbetweenthedifferentconceptsofautomaticactivityallocation

in your plan

• Use the different techniques

• Performthefinalplanningactivitiessuchasplanreconciliation, plancost

splitting, and plan price calculation

Unit Contents

Lesson: Planning Scenarios....................................................32

Lesson: Manual Planning.......................................................35

Exercise 2: Manual Planning ..............................................39

Lesson: Automatic Planning Techniques.....................................49

Exercise 3: Automatic Planning Techniques.............................57

Lesson: Plan Closing............................................................82

Exercise 4: Plan Closing ...................................................91

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Unit2: AdvancedPlanningMethods AC412

Lesson: Planning Scenarios

Lesson Overview

Thislessondescribesdifferentplanningscenariosandtherequiredconfiguration

settings.

Lesson Objectives

After completingthislesson, you will beable to:

• Differentiatebetweendifferentplanningscenarios

• Analyzetheresultofdifferent planningscenarios

Business Example

Activity-orientedplanningistobeusedasabasisfordetailedtargetcostanalysis

of your cost centers.

Planning: Scenarios

Figure 11: Planning: Scenarios

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AC412 Lesson: Planning Scenarios

Costcenterplanningformspartoftheoverallbusinessplanningprocess,andis

aprerequisiteforstandardcosting. Themaincharacteristicofstandardcosting

isthatyouplanvaluesandquantitiesforspecifictimeframes, independentlyof

theactualvaluesfrompreviousperiods. Inplanningyoudeterminethecontrol

criteria for subsequent analyses.

Cost planning enables you to compare the plan and actual costs for areas of

responsibility after period-end closing.

If you use cost and activity planning, you can obtain actual values for your

activityflow. Atperiod-endyoucancompareplanandactualprices. Incontrast

to cost planning, you can compare a price calculated from planned costs with

the prices of external providers. You can also follow the price development

over various periods.

If you include fixed and variable plan costs per activity type in your cost

planning(=activity-dependentplanning),youcanuseadvancedanalysistools.

• You can analyze your area of responsibilitiesbased on target costs. This

enablesyoutoassessperformance,notonlybasedonplandata,butalsoon

their activity (control of cost efficiency).

• Youcansimulateplanningthatcalculatescostsautomaticallyfordifferent

outputs. Onlythevariablecostsincrease(planreconciliation).

• Youcan also determinethecost of an additional activity unit (short-term

lower price limit, marginal costs).

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Unit2: AdvancedPlanningMethods AC412

Lesson Summary

You should now be able to:

• Differentiatebetweendifferentplanningscenarios

• Analyzetheresultofdifferent planningscenarios

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AC412 Lesson: Manual Planning

Lesson: Manual Planning

Lesson Overview

This lesson explainsthedifferencesbetweenthedifferent planningtechniques

in cost and activity planning.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Explain thedifferencesbetween activity output and cost element/activity

input planning

• Explainactivity-dependentandactivity-independentplanning

• Usethevariousmethodsofmanualcostandactivityplanning

Business Example

Youwant tomanuallyplan keyplanning activities.

Activity Output and Cost Element Planning

Figure 12: Activity Output

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Unit2: AdvancedPlanningMethods AC412

Activitytypesareusedtodeterminethequantity-basedoutputofacostcenter.

Theycanbeusedtocalculatetheoperatingrateandtargetcosts. Activitytypes

helpcontrolactivitiesincost centers, sincethelevel of usecanbemeasuredat

cost center level.

Theyareallocatedunderasecondarycostelement, whichisstoredasadefault

value in the activity type master data.

Activity types can be clearly defined in cost center accounting using the plan

activity,capacity,outputquantity,priceandequivalencenumber.

Thepricecanbesetmanuallyoriteratively. Theiterativeapproachconsidersall

activityrelationshipsbetweencostcenterscalculatedbytheR/3System.

You can also overwrite the default value of the activity type category in the

activitytypemasterrecord. TheR/3Systemstoresthenewdefaultcategoryinthe

fiscalyear andtheversioninwhichyouareplanning.

For activity type planning, SAP provides the standard layout 1-201, which is

assigned tothestandard planner profileSAPALL.

Figure 13: Cost Element Planning

Theactivity-independentprimarycosts,whichareorganizedintocostelements,

areplannedonthecostcenterstowhichtheactualcostsarelaterassigned. Ifyou

planactivity-independentprimarycosts, youcanonlyplanthefixedcosts. For

cost centersthatuse activitytypes, you canassignthesefixedcoststothecost

centeractivitytypesduringsplitting. Todothis, youuseeithertheequivalence

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AC412 Lesson: Manual Planning

number, whichisstoredin theplan fortherespectiveactivitytype, or theplan

splitting structure. In price calculation, these fixed costs are used to calculate

the fixed portion of the activity price.

Activity-dependentprimarycostplanningenablesyoutoplanprimarycostson

acostcenter,whentheseprimarycostsarisebasedonanactivity(activitytype).

Youcanplanthecoststhataredependentontheseactivitiesinfixedandvariable

portions. Variablecostsarethosethatchangerelativetothevolumeofactivity.

Ifthecostcenter producesseveral activities, youcanplanfixedcostsbasedon

boththeindividualactivitytypesandontheactivity-independentcostsaffecting

thecostcenter. Thismeansthat theactivity typepricecan includetwo fixed

cost portions:

• Activity-independentplancostsforthecostcenter

• Activity-dependentfixedplancostsfortheactivitytype

The standard layout 1-101, which is contained in the SAP profile SAPALL,

helps you to plan activity-dependent and activity-independent primary costs.

Activity-dependentor-independentplanningisdeterminedbywhetherornotyou

enter an activity type on the initial screen.

Activity Input Planning

Figure 14: Activity Input Planning (Manual)

Inadditiontoprimarycosts,secondarycostsareoftenincurredbyacostcenter,

becausecostcentersuseservices(activityinputs)fromothercostcenters. You

canplanactivityinputasactivity-dependentandactivity-independent. Planning

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Unit2: AdvancedPlanningMethods AC412

secondarycostsfromactivityallocationsalwaysrequiresasenderandareceiver

costcenter. Youcanusethestandardlayout1-102assignedtotheprofileSAPALL

for this.

If you need services (for example service hours) that are not specific to one

activitytype,youchooseactivity-independent. Thiscanoccurwhenacostcenter

incurs coststhat cannot be assigned toan activity type. You plan the quantity

of the“sender”activity typethat ismade availablefromthesendercostcenter

tothereceivercostcenter. Todeterminesecondarycosts,thefixedandvariable

pricesoftheactivitytypesuppliedby thesender cost centerarecombined and

multipliedbytheactivityquantity consumedbythereceivingcost center. The

activity-independentsecondarycoststhatareplannedfor areceivercost center

are always fixed costs.

Chooseactivity-dependent,ifyourequireactivitiesforaspecificactivitytype,for

example,programminghours. Thismaybethecasewhenyouplanprogramming

for a machine that is only used for one activity type. For activity-dependent

secondarycosts, youplanthequantityofactivityinputtoareceivercostcenter

basedonanactivitytypeproducedbythereceiver center. Whenplanning, you

mustthereforespecifythesendercostcenter,thesenderactivitytype,thereceiver

cost center, and the receiver activity type.

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AC412 Lesson: Manual Planning

Exercise 2: Manual Planning

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Plan activity output

Business Example

Manuallyplanforbothproduction costcenters(chipand PC)andfor thethree

servicecostcenters(qualityassurance,repairsandenergy). Plantheoutputfirst.

Caution: Followtheinstructionsforthisexerciseonmanualplanningas

exactlyaspossible. Toensureclarity,thefollowingunitsspecifyresults

thatshouldmatchyoursifyouhavecarriedoutallstepscorrectly.

Task 1:

Preparing planning: Make sure that in the following you plan for all periods

(1-12) of the current fiscal year.

1. ChoosetheSAPALLplannerprofileandsaveitinyourusermaster.

Task 2:

Becauseyouwanttouseactivitytypecategory1forallcostcentersintheplan,

you plan all cost center activity types manually for each cost center. Plan the

activity output for the current fiscal year by going to the single values (using

form-based)fromtheinitialscreenofyourcostcentergroupH_TECH##andyour

activitytypegroupAT##. Scrollthroughthecostcenters. Whydoesthesystem

notdisplayallthepossibleactivitytypesofgroupAT##foryourfivecostcenters?

Hint: Remain on the planning screen.

1. Your energy cost center (ENER##) plans to supply 1,500,000 kWh. The

capacityis3,000,000kWh. Theannualactivityistobeevenlydistributed

amongtheperiods(distributionkey=DK1). Thepriceistobeautomatically

calculatedatalater stage, basedonthecapacity(planpriceindicator=PI

2). The capacity reflects the maximum possible activity quantity, which

is set higher than the plan.

Leaveanyotherrowsblankandremainontheplanningscreen.

Continued on next page

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Unit2: AdvancedPlanningMethods AC412

2. Yourqualitycheck(QUAL##)plans1,500inspectionhours(withacapacity

of1,800h). Thepriceistobeautomaticallycalculatedatalaterstage,based

on plan activity (PI 1). The activities are tobe evenlydistributed among

the periods (DK 1).

Leaveanyotherrowsblankandremainontheplanningscreen.

3. Yourrepaircostcenter(REP##)plans1,200repairhours(withacapacity

of 1,500h). Thepriceistobeautomatically calculatedbasedonplanned

activities(PI1). Theactivityistobeevenlydistributedamongtheperiods

(DK 1).

Leaveanyotherrowsblankandremainontheplanningscreen.

4. YourproductioncostcenterPC(PC##)plans12,000machinehoursand

1,200setuphours. Bothpricesaretobeautomaticallycalculatedatalater

stage, based on planned activities (each PI 1). The activities are to be

evenlydistributedacrosstheperiods. Capacityisnotplanned.

Leaveanyotherrowsblankandremainontheplanningscreen.

5. Yourproductioncostcenterchip(CHIP##)isalsotoprovidemachinehours

(MAH##). Theprice is to be automatically calculated based on planned

activities (PI 1).

Youwanttoplandifferentactivityquantitiesforeachperiod. Todothis,go

fromtherowMAH##totheperiodscreen: Theplannedactivitiesfrom

JanuarytoMayandfromOctobertoDecemberaretobe350hpermonth,

andonly200hineachofthe4remainingsummermonths. Leavecapacity

empty. Thetotalplannedactivityfortheyearis3,600h(overviewscreen).

Although thecostcenter output fluctuatesperiodically, youwantto work

withconstantyearlyprices(averageprices). Setthecorrespondingindicator.

Setuphoursarenotplannedhere. Therefore,leavetherowSETH##empty.

Checkallyourvaluesagainandpostyourtotalplanvalue.

6. Compare all allocation control indicators for the planned activities for

your cost centers (H_TECH##) and activity types (AT##) with those in

thesolution. Thelayout “control indicators”inactivityplanningshows

you the indicators that are set in planning, and that are important for

subsequentactivities(forexample, allowedallocationmethodsandactual

priceindicators). Thistime, chooseFreeentry.

Checkyourentriescarefully,byscrollingthroughthecostcenters,andmake

any necessary changes.

Continued on next page

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AC412 Lesson: Manual Planning

Cost Activity Plan Act. A Alloc- AT- ATCat

center type CostElem. Cat

PI PI Act.

plan

ENER## ENH## 2 6 639200 1 5

QUAL## QUAH## 1 5 632000 1 3

REP## REPH## 1 5 615000 1

PC## MAH## 1 5 620000 1

PC## SETH## 1 5 613000 1

CHIP## MAH## 1 5 X 620000 1

Cost center	Activity type	Plan PI	Act. PI	A	Alloc- CostElem.	AT- Cat plan	ATCat Act.
ENER##	ENH##	2	6		639200	1	5
QUAL##	QUAH##	1	5		632000	1	3
REP##	REPH##	1	5		615000	1
PC##	MAH##	1	5		620000	1
PC##	SETH##	1	5		613000	1
CHIP##	MAH##	1	5	X	620000	1

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Unit2: AdvancedPlanningMethods AC412

Solution 2: Manual Planning

Task 1:

Preparing planning: Make sure that in the following you plan for all periods

(1-12) of the current fiscal year.

1. ChoosetheSAPALLplannerprofileandsaveitinyourusermaster.

a) Preparing for planning

CCA: Planning → Set PlannerProfile:

SAPALL

Saveyourentriesintheusermaster. ChooseEnter.

Task 2:

Becauseyouwanttouseactivitytypecategory1forallcostcentersintheplan,

you plan all cost center activity typesmanually for each cost center. Plan the

activity output for the current fiscal year by going to the single values (using

form-based)fromtheinitialscreenofyourcostcentergroupH_TECH##andyour

activitytypegroupAT##. Scrollthroughthecostcenters. Whydoesthesystem

notdisplayallthepossibleactivitytypesofgroupAT##foryourfivecostcenters?

Hint: Remain on the planning screen.

1. Your energy cost center (ENER##) plansto supply 1,500,000 kWh. The

capacityis3,000,000kWh. Theannualactivityistobeevenlydistributed

amongtheperiods(distributionkey=DK1). Thepriceistobeautomatically

calculatedat alater stage, basedonthecapacity(planpriceindicator=PI

2). The capacity reflects the maximum possible activity quantity, which

is set higher than the plan.

Continued on next page

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AC412 Lesson: Manual Planning

Leaveanyotherrowsblankandremainontheplanningscreen.

a) Notallactivitytypesareallowedforallcostcentertypes. Inthemaster

data,youlimitedeachactivitytypetocertaincostcentertypes. This

iswhyaproductioncostcenter(forexample,PC##)canonlyprovide

the activity types MAH## and SETH##, but not the activity type

REPH## (repair hours).

CCA:Planning→ActivityOutput/Prices→Change

Plan version: 0

Time period: 1-12 current year

Cost center group: H_TECH##

Activity typegroup: AT##

Entry: Form-based

→ Overview Screen

b) Activityoutputenergycostcenter (ENER##)

Scroll if required tocost center ENER##:

In row ENH##

Plan Activity: 1,500,000 kWh

DK: 1

Capacity: 3,000,000 kWh

DK: 1

Plan PI: 2

Leaveanyotherrowsblankandremainontheplanningscreen.

2. Yourqualitycheck(QUAL##)plans1,500inspectionhours(withacapacity

of1,800h). Thepriceistobeautomaticallycalculatedatalaterstage,based

on plan activity (PI 1). The activitiesare to be evenly distributed among

the periods (DK 1).

Continued on next page

Plan version:	0
Time period:	1-12 current year
Cost center group:	H_TECH##
Activity typegroup:	AT##
Entry:	Form-based

Plan Activity:	1,500,000 kWh
DK:	1
Capacity:	3,000,000 kWh
DK:	1
Plan PI:	2

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Unit2: AdvancedPlanningMethods AC412

Leaveanyotherrowsblankandremainontheplanningscreen.

a) Activity output quality check (QUAL##)

ChooseNextcombinationtoscrolltocostcenterQUAL##:

In row QUAH##

Plan Activity: 1,500 h

DK: 1

Capacity: 1,800 h

DK: 1

PPI: 1

Leaveanyotherrowsblankandremainontheplanningscreen.

3. Yourrepaircostcenter(REP##)plans1,200repairhours(withacapacity

of 1,500h). Thepriceistobeautomatically calculatedbasedonplanned

activities(PI1). Theactivityistobeevenlydistributedamongtheperiods

(DK 1).

Leaveanyotherrowsblankandremainontheplanningscreen.

a) Activityoutput repair costcenter (REP##)

ChooseNextcombinationtoscrolltocostcenterREP##:

In row REPH##

Plan Activity: 1,200 h

DK: 1

Capacity: 1,500 h

DK: 1

PPI: 1

Leaveanyotherrowsblankandremainontheplanningscreen.

4. YourproductioncostcenterPC(PC##)plans12,000machinehoursand

1,200setuphours. Bothpricesaretobeautomaticallycalculatedatalater

stage, based on planned activities (each PI 1). The activities are to be

evenlydistributedacrosstheperiods. Capacityisnotplanned.

Continued on next page

Plan Activity:	1,500 h
DK:	1
Capacity:	1,800 h
DK:	1
PPI:	1

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AC412 Lesson: Manual Planning

Leaveanyotherrowsblankandremainontheplanningscreen.

a) ActivityoutputproductioncostcenterPC(PC##)

Scroll to the cost center PC##:

InrowMAH# Planactivityqty: 12,000h DK:1 PI: 1

InrowSETH## Planactivityqty: 1,200h DK:1 PI: 1

Leaveanyotherrowsblankandremainontheplanningscreen.

5. Yourproductioncostcenterchip(CHIP##)isalsotoprovidemachinehours

(MAH##). The price is to be automatically calculated based on planned

activities (PI 1).

Youwanttoplandifferentactivityquantitiesforeachperiod. Todothis,go

fromtherowMAH##totheperiod screen: Theplannedactivitiesfrom

JanuarytoMayandfromOctobertoDecemberaretobe350hpermonth,

andonly200hineachofthe4remainingsummermonths. Leavecapacity

empty. Thetotalplannedactivityfortheyearis3,600h(overviewscreen).

Althoughthecostcenter outputfluctuatesperiodically, you wantto work

withconstantyearlyprices(averageprices). Setthecorrespondingindicator.

Setuphoursarenotplannedhere. Therefore,leavetherowSETH##empty.

Checkallyourvaluesagainandpostyourtotalplanvalue.

a) Activityoutputproductioncostcenterchip(CHIP##)

Scroll to the cost center CHIP##:

Select the row MAH##.

Go to the period screen.

Ontheperiodscreen,enterthefollowingplannedactivities:

Jan – May and Oct – Dec.: 350h each

Jun – Sep: 200h each

Branchbacktotheoverviewscreenagain: Plannedactivity=3,600h

DK: 0(=manual) wasautomaticallyset.

SettheindicatorA(Averageprice)intherowMAH##.

Price indicator: 1

Setuphoursarenotplannedhere. Therefore,leavetherowSETH##

empty.

Checkallyourvaluesagain,andpostyourplanning.

Continued on next page

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Unit2: AdvancedPlanningMethods AC412

6. Compare all allocation control indicators for the planned activities for

your cost centers (H_TECH##) and activity types (AT##) with those in

thesolution. Thelayout “control indicators”inactivityplanningshows

you the indicators that are set in planning, and that are important for

subsequentactivities(forexample, allowedallocationmethodsandactual

priceindicators). Thistime, chooseFreeentry.

Checkyourentriescarefully,byscrollingthroughthecostcenters,andmake

any necessary changes.

Cost Activity Plan Act. A Alloc- AT- ATCat

center type CostElem. Cat

PI PI Act.

plan

ENER## ENH## 2 6 639200 1 5

QUAL## QUAH## 1 5 632000 1 3

REP## REPH## 1 5 615000 1

Continued on next page

Cost center	Activity type	Plan PI	Act. PI	Alloc- CostElem.	AT- Cat plan	ATCat Act.
ENER##	ENH##	2	6	639200	1	5
QUAL##	QUAH##	1	5	632000	1	3
REP##	REPH##	1	5	615000	1

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AC412 Lesson: Manual Planning

Cost Activity Plan Act. A Alloc- AT- ATCat

center type CostElem. Cat

PI PI Act.

plan

PC## MAH## 1 5 620000 1

PC## SETH## 1 5 613000 1

CHIP## MAH## 1 5 X 620000 1

a) Allocation-relatedcontrolindicatorsfortheplannedactivities

CCA:Planning→Activityoutput/Prices→Display

Scrolltothelayout: 1-204Activitytypes: indicators

Version: 0

Time period: Totalforcurrentfiscalyear

Cost center group: H_TECH##

Activitytypegroup: AT##

Free entry

Overviewscreen: Comparethesewiththesolutions.

Check your entries carefully, by scrolling through the cost centers,

and make any necessary changes.

Cost Activ- Plan Act. A Alloc- AT- ATCat

center itytype PI PI CostElem.Cat Act.

plan

ENER## ENH## 2 6 639200 1 5

QUAL## QUAH## 1 5 632000 1 3

REP## REPH## 1 5 615000 1

PC## MAH## 1 5 620000 1

PC## SETH## 1 5 613000 1

CHIP## MAH## 1 5 X 620000 1

*Anyadditionalrowsthataredisplayed,andhavecostelementsand

activitytypecategoriesthatarereadyforinputarenotplanned.

Cost center	Activity type	Plan PI	Act. PI	A	Alloc- CostElem.	AT- Cat plan
PC##	MAH##	1	5		620000	1
PC##	SETH##	1	5		613000	1
CHIP##	MAH##	1	5	X	620000	1

Cost center	Activ- itytype	Plan PI	Act. PI	A	Alloc- CostElem	AT- .Cat plan	ATCat Act.
ENER##	ENH##	2	6		639200	1	5
QUAL##	QUAH##	1	5		632000	1	3
REP##	REPH##	1	5		615000	1
PC##	MAH##	1	5		620000	1
PC##	SETH##	1	5		613000	1
CHIP##	MAH##	1	5	X	620000	1

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Unit2: AdvancedPlanningMethods AC412

Lesson Summary

You should now be able to:

• Explain the differencesbetween activity output and cost element/activity

input planning

• Explainactivity-dependentandactivity-independentplanning

• Usethevariousmethodsofmanualcostandactivityplanning

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AC412 Lesson: Automatic Planning Techniques

Lesson: Automatic Planning Techniques

Lesson Overview

This lesson explains the different concepts involved in automatic activity

allocation in planning.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Distinguishbetweenthedifferentconceptsofautomaticactivityallocation

in your plan

• Use the different techniques

Business Example

Thesystemistoautomaticallycalculatetheactivitiesforservicecostcenters,to

minimize the time required to enter data.

Formula planning

Figure 15: Formula Planning

Plan values on cost centers can often be determined using mathematical

relationships. Formulaplanning allowsyou tousecalculationdependenciesto

planyourcostcentercosts. Youcandefinethesedependenciesasformulasina

template that is independent of the cost center. In this way, cost centers with

similar templates can use the same formulas.

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Unit2: AdvancedPlanningMethods AC412

Formula planning supports manual planning. It is particularly suitable for

planningcostelementswhosevaluesaredeterminedonmanycostcentersusing

similar logic.

First of all, youdefine formulas ina template. You then usetheseformulasto

dynamically calculate thecostsat thetimeof evaluation. Use any plan values

such as costs, activity quantities, and statistical key figures as parameters for

your formulas. If required, you can also include other SAP sources and even

external sources. You can also define templates for activity-dependent and/or

activity-independent cost planning.

Assignthetemplatetothemasterdataoftherelevantcostcenters. Toreducethe

timeandeffortrequiredforplanning,useonetemplateforseveralcostcenters.

Carryoutformulaplanning. Ifnecessary,correcttheresultsinmanualplanning.

Formulaplanningisameansofautomaticallydeterminingplanvalues. Itcanbe

carriedoutsimultaneouslyforseveralcostcenters,anddependingonthetemplate

definition,alsoforseveralplanningobjects(suchascostelements,statisticalkey

figures,andresources),itcanhelpspeedupplanningconsiderably.

Figure 16: Formula Planning - Template Definition

Planningtemplatesarenotbasedonaspecificcostcenter. Youcanuseaspecific

templateforseveralcostcenters. Adeterminationstrategyisusedtodynamically

specifywhichplanningtemplateisusedwhenplandataisidentified.

You can define formulas to dynamically calculate the costs at the time of

evaluation.

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AC412 Lesson: Automatic Planning Techniques

You can also define variable quantities. You can use formulas to specify the

consumptionquantityusedbyacostcenter. TheR/3Systemusestheseformulas

for calculation at the time of evaluation.

Youcanactivateordeactivateindividuallines(items)oftheplanningtemplate. If

youwouldliketoplanindividualcostelementsonlyonspecificcostcenters,you

canusemethodstoactivateordeactivatethem. Onlytheactiveitemsaretaken

into accountwhenyoucarryoutformulaplanning.

Figure 17: Templates: Environments and Functions

Functionsallowyoutoaccesscost-driver-relevantdatasuchascompanycode,

statistical key figuresor cost center category.

Anenvironmentisagroupoffunctions. Whenatemplateiscreated,italways

refers to an environment, so that the corresponding assigned functions are

available.

Thestandardenvironmentsdeliveredincludethefollowing:

• CPD–Cost center planning(activity-dependent)

• CPI–Costcenterplanning(activity-independent)

• SCD – Template allocation to cost centers

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Unit2: AdvancedPlanningMethods AC412

Indirect Activity Allocations

Figure18: IndirectActivityAllocationinPlanningData(CategoryThree)

Indirect activity allocation automatically assigns activities in the plan. In

contrasttomanualactivityplanning,youdefinethekeytobeusedforautomatic

plan allocation. In the same way as all other periodic allocation methods,

indirect activity allocation uses segments and cycles, to define sender and

receiver relationships. You define the processing methods for each segment.

Differentmethodscanoccurtogetherinonecycle. Thecostsareallocatedusing

a secondary cost element from category 43. The cost element assignment is

defaulted from the master data of the activity type for the cost center/activity

type plan, and can be changed.

Cost centers function as senders in indirect activity allocation The receivers

of anindirect activity allocationcanbecost centers, WBSelements, internal

orders, cost objects, or business processes.

Dependingontheactivitytypecategory,youcanchoosebetweentwodifferent

allocation methods.

Whenyoucandeterminethetotalactivityforthesender,useindirectactivity

allocation to distribute the planned activity quantities from the sender to the

receiverbasedonspecifickeysForactivitiesthataretobeplannedonasender

object, useactivitytype category three (manual entry, indirect allocation).

ThecorrespondingsegmentmustusethesenderrulePostedquantities. All

receiverrulesarevalid hereexceptFixedquantities.

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AC412 Lesson: Automatic Planning Techniques

Figure19: IndirectActivityAllocationinPlanningData(CategoryTwo)

Foractivitytypeswhoseplan(output)quantitiescannotbecalculatedorcan

onlybecalculatedin atime-consumingmanner, theR/3System determines

theactivitiesusingthefollowingmethods: Thesenderactivityquantityisderived

fromthereceivertracingfactors(withglobaloraweightedfactorthatisdefined

persender)orfromthecorrespondingentriesinthesegmentdefinition(asafixed

senderorreceiverquantity). Thissecondformofindirectactivityallocationuses

activitytypecategory2(indirectentry,indirectallocation). Thecorresponding

segment must either use the sender rule “Inversely Calculated Quantity”

along with any receiver rule, or the identical sender and receiver rules “Fixed

Quantities”. Ifyouusesenderrulesfor“inverselycalculatingthequantity”,the

sender-specificweightingfactorsmentionedabovearecalculatedwiththesender

values function (default value = 1).

Whenyouindirectlyallocateactivitiesintheplanningdata,thesystemdetermines

thefixedandvariablequantityportionsaccordingtothereceivercategory

and its tracing factor in each segment.

• Ifthereceiverisacostcenter,activitytypeorbusinessprocess,allquantities

are posted as variable.

• Thesystempostsall quantitiesasvariableifthereceivertypeisanorder,

cost object or WBS element.

• Inallothercases, thatis, forotherreceivertypesorotherreceivertracing

factors,thesystempoststhequantitiesasfullyfixed.

Ifapriceexistsforasenderobject,thecostsaredistributedinthesamewayas

theyareduringthevaluationofactivity-dependentactivityinputplanning.

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Unit2: AdvancedPlanningMethods AC412

Cycle Overview

Figure 20: Cycle Overview

Acycleoverviewprovidesanoverviewofallcyclesfromonecategory,including

all relevant segments. The cycles for the selected allocation are displayed in

a main tree. In each case, the segments are assigned one level lower in the

hierarchy. OntheSelectionCriteriatab,youspecifywhichcyclesandadditional

informationaretobedisplayedinthemainstructure. OntheCycleinformation

tab, you can display data for a particular cycle or segment. This provides

informationonthegeneral data, thenumberof segmentsforthecycle, andthe

last time the cycle was run or reversed. For segments, you are provided with

informationonthesegmentdefinitionandthesender.

Ifyouwanttoprocessdataiteratively,activatetheappropriateindicatorincycle

definition. TheR/3Systemthenalsotakescyclicalstructuresinthecostcenter

networkintoaccount. Inotherwords,areceivercanalsobeasenderofcosts.

The formal check function enables you to test an individual cycle prior to an

update run. You can use the error log to correct faulty segments and iterative

relationships (Customizing). For example, the system checks that the total of

percentageratesaddsupto100%,andwhetherthefixedvaluerulesarethesame

forbothsendersandreceivers. Parallelprocessingofcyclessavesalotoftime.

Toprocesscyclesofaparticularallocationtypeinparallel,youmustassignthem

todifferentcyclerungroups. Youdefinethecyclerungroupsinthecycleheader

data. Whenyouexecuteacycle,youcanstartaconsistencycheck. Thesystem

checkswhetheryouareallowedtoexecutetheselectedcyclesinparallel.

Ifyouactivatedtheruntimelog,youcandisplaythisafterprocessingbychoosing

Technical statistics.

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AC412 Lesson: Automatic Planning Techniques

Template Allocation

Figure 21: Plan Template Allocation

Templateallocationisusedtocalculatethequantitiesconsumedbythereceiver

cost centers.

Thecostsarecalculatedbyvaluatingthequantitieswithprices.

Tocalculatetherequireddata,thetemplateusesR/3standardoruser-defined

functions. Thesefunctionsmakeitpossibletoreferencespecificfieldcontents

or apply complex algorithms to operative data from the R/3 System. To

describe the allocation quantity intheplan, assumptions areusually madethat

estimate expected quantities based on this data.

Templateallocation canbemadetoacost center onanactivity-independent or

activity-dependent basis.

Arequirementfortemplateallocationtoacostcenteristhatatemplatemustbe

assignedtothecost center. You makethisassignment byenteringatemplate

in the cost center master data.

Theallocationisbasedonperiodsandfiscal years.

Inadditiontocostcentersandcostcenter/activitytypes,thereceiverobjectsfor

template allocations can be profitability segments, cost objects, and business

processes.

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Unit2: AdvancedPlanningMethods AC412

Figure 22: Template Definition

Atemplateisadynamictoolthatusesfunctionsandformulastocalculatevalues

andthatdeterminestheresultofĺBooleanexpressions(trueorfalse). Itconsists

of a table (row/column) structure.

Intheobjectcolumn,youcanenteranobjectyourself(suchascostcenter1000

andactivity type1410) or youcan havethe system determinethis information

automaticallyduring evaluation(forexample, thecost center ofaspecificcost

center category).

Youcanuseittosetthevalueofanitemtoactiveorinactive,todefineconditions

thatarecheckedduringtheevaluationortosetrequirementsforallocations.

Inactivity-independenttemplateallocation,thevariablequantityfactordetermines

the planned sender output quantity by multiplying the output quantity of the

receiver object with thevariablefactor. You can enter a constant valuefor the

factor, or have the system calculate it automatically at the time of evaluation.

The planned fixed quantities represent fixed consumption quantities that you

enter as constant values or have the systemcalculate automatically at the time

of evaluation.

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AC412 Lesson: Automatic Planning Techniques

Exercise 3: Automatic Planning

Techniques

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Plan cost elements or activity input

• Use template planning.

• Distinguish between activity-dependent and activity-independent (input)

planning

• Use the different methods of manual cost planning and activity planning

for different purposes.

Business Example

Planinputautomaticallyusingthetemplate. Youwantactivity-basedplanning,so

youassigntheactivitytypestoyourcostcenters,whichyouuselatertomonitor

costeffectiveness. Thenyouplantheprimarycostsofthecostcenters. Thesecan

befixedcostsofthecostcenterorfixedorvariablecoststhatfluctuatewiththe

planactivityofyouractivitytypes. Likewise,fortheinputofinternalactivities,

such as internal energy supply, you manually plan the planned input quantity

on the receivers.

Task 1: Cost Element Planning

Planthesalarycostsandtheroomrentalforyourcostcentergroup(H_TECH##)

asfixedcosts. Tosimplifytheplanningprocess,usetemplateplanning.

Thefollowingconsiderationsformthebasisofageneralizedplanningprocedure:

Youdetermineoffice/buildingcostsonthebasisofthestatisticalkeyfigure“floor

space”,inwhichyoustoreapricepersquaremeterinatemplate. Youcontinueto

plansalarycostsaccordingtothelengthofserviceoftheindividualemployees.

1. Begin by planning the statistical key figures from the key figure group

STAT412foryourcostcentergroup(H_TECH##). Pagetolayout1-301

for this.

Tostartwith,choosethecompletecurrentfiscalyear,form-basedentry

andyourcostcentergroupH_TECH##andthekeyfiguregroupSTAT412.

Continued on next page

第 68 页 / 共 257 页

Unit2: AdvancedPlanningMethods AC412

Costcenter Statisticalkeyfigure Current plan DK

value

ENER## 9101 floor space 300 1

9001employee1year 1 1

9003employee3year 1 1

QUAL## 9101 floor space 400 1

9001employee1year 1 1

9005employee5year 2 1

REP## 9101 floor space 200 1

9003employee3year 3 1

PC## 9101 floor space 500 1

9005employee5year 10 1

CHIP## 9101 floor space 300 1

9002employee2year 4 1

Check thedata again andsaveyour entries.

2. InIMGCustomizingfor environmentCPI (cost centerplanning, activity

independent), createatemplateFIX##thatcalculatesoffice/buildingand

personnel costs. Planon apriceper squaremeter of5,-perperiod for all

costcenters. Onlytheproductioncostcenters(costcentercategoryf)plan

a price per square meter of 10,-. Salary costs are arranged according to

length of service as follows:

Length of service Salary perperiod

9001 – employee 1year 2000,-

9002– employee 2years 2500,-

9003– employee 3years 3000,-

9004– employee 4years 3500,-

9005– employee 5years 4000,-

Your template FIX## (office/building and personnel costs) consists of

the following lines:

Continued on next page

Costcenter	Statisticalkeyfigure	Current plan value	DK
ENER##	9101 floor space	300	1
	9001employee1year	1	1
	9003employee3year	1	1
QUAL##	9101 floor space	400	1
	9001employee1year	1	1
	9005employee5year	2	1
REP##	9101 floor space	200	1
	9003employee3year	3	1
PC##	9101 floor space	500	1
	9005employee5year	10	1
CHIP##	9101 floor space	300	1
	9002employee2year	4	1

Length of service	Salary perperiod
9001 – employee 1year	2000,-
9002– employee 2years	2500,-
9003– employee 3years	3000,-
9004– employee 4years	3500,-
9005– employee 5years	4000,-