AC412_EN_Col62_FV_Part_A4 (第3页) | ERP软件技术分享

第 69 页 / 共 257 页

AC412 Lesson: Automatic Planning Techniques

Type Object Planned costs Activation

perperiod

Costelement 470000 Room (SKF9101)*5 Cost center

costs category

<> F

Costelement 470000 Room (SKF9101)*10 Cost center

costs category

= F

Costelement 430000Salaries (SKF 9001) * Active

2000 +

(SKF 9002) *

2500 +

(SKF 9003) *

3000 +

(SKF 9004) *

3500 +

(SKF 9005) *

4000

Save your entries.

3. AssignthetemplatetoyourcostcentersfromtheH_TECH##groupinthe

masterrecord. Todoso,usecollectiveprocessingwiththeappropriatelist

variant FIX and Save your entries.

4. Executetemplateplanninginthetestrunforthecurrentfiscalyearforyour

cost center group H_TECH## with detail lists and compare your results

with this table:

Cost center Cost Element Plannedfixedcost

ENER## 430000 Salaries 60.000,-

470000Roomcosts 18.000,-

QUAL## 430000 Salaries 120.000,-

470000Roomcosts 24.000;-

PCR## 430000 Salaries 108.000,-

470000Roomcosts 12.000,-

PC## 430000 Salaries 480.000,-

Continued on next page

Type	Object	Planned costs perperiod	Activation
Costelement	470000 Room costs	(SKF9101)*5	Cost center category <> F
Costelement	470000 Room costs	(SKF9101)*10	Cost center category = F
Costelement	430000Salaries	(SKF 9001) * 2000 + (SKF 9002) * 2500 + (SKF 9003) * 3000 + (SKF 9004) * 3500 + (SKF 9005) * 4000	Active

Cost center	Cost Element	Plannedfixedcost
ENER##	430000 Salaries	60.000,-
	470000Roomcosts	18.000,-
QUAL##	430000 Salaries	120.000,-
	470000Roomcosts	24.000;-
PCR##	430000 Salaries	108.000,-
	470000Roomcosts	12.000,-
PC##	430000 Salaries	480.000,-

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Unit2: AdvancedPlanningMethods AC412

Cost center Cost Element Plannedfixedcost

470000Roomcosts 60.000,-

CHIP## 430000 Salaries 120.000,-

470000Roomcosts 36.000,-

Ifyourresultsmatchthoseinthistable,postinupdaterun.

Task 2:

Nowplantheprimarycostsforyourcostcenter,whichyoucanuniquelyassign

- activity-dependent - to specific activity types. These can contain fixed and

variableportions. Ineachcase,planfortheentirecurrentfiscalyear. Remainin

thesamelayout1-101. Incontrasttoactivityindependentplanning, fillinfield

Activity type in the initial screen as needed.

1. Plantheactivity-dependentcostsforyourqualitycostcenterasfollows:

Intheinitialscreen, chooseform-basedcostcenterQUAL##,activitytype

QUAH##andthecostelementinterval415000to420000. Thedistribution

key for each is 1.

Cost Acty CostElement Plannedfixed Variable plan

cost costs

center

QUAL## QUAH## 415000 - 90.000,-

External

activity

QUAH## 420000Wages 60.000,- 30.000,-

Save your entries.

2. Plan the activity-dependent costs for your repair cost center as follows:

In the initial screen, chooseform-based cost center REP##, activity type

REPH##andthecostelement415100. Thedistributionkeyforeachis1.

Forthepurchasesofplannedexternalactivities(415100),whichyouplan

for1,200hfor100UNIperhour,enterforthevariablecostof120,000the

correspondingvariableconsumptionof1,200h. Donotforgettheunith

and the quantity indicators.

Continued on next page

Cost center	Cost Element	Plannedfixedcost
	470000Roomcosts	60.000,-
CHIP##	430000 Salaries	120.000,-
	470000Roomcosts	36.000,-

Cost center	Acty	CostElement	Plannedfixed cost	Variable plan costs
QUAL##	QUAH##	415000 External activity	-	90.000,-
	QUAH##	420000Wages	60.000,-	30.000,-

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AC412 Lesson: Automatic Planning Techniques

Cost Acty CostElement PlanCosts PlanCosts

center Fixed Var.

REP## REPH## 415100 External - 120.000,-

activities

Fixedcons. Variablecons. Unit M

- 1.200,- h X

Save your entries.

3. Planthecorrespondingactivity-dependentcostsfortheenergycostcenter

(ENER##)asfollows. Thedistributionkeyforeachis1.

Cost Acty CostElement PlanCosts PlanCosts

center Fixed Var.

ENER## ENH## 404000Spares - 18.000,-

ENH## 416100Electricity 24.000,- -

ENH## 416200 Electricity - 180.000,-

VB

Save your entries.

4. Plan the corresponding activity dependent costs for the PC production

(PC##), activity dependent (activity type group AT##) in cost element

interval420000–489000(distributionkeyforeach1).

Cost Acty CostElement PlanCosts DK PlanCosts DK

center Fixed Var.

PC## MAH## 420000Wages 240.000,- 1 300.000,- 1

MAH## 489000 Accrued 60.000,- 1 60.000,- 1

costs

SETH## 420000Wages 120.000,- 1 180.000,- 1

Save your entries.

Continued on next page

Cost center	Acty	CostElement	PlanCosts Fixed	PlanCosts Var.
REP##	REPH##	415100 External activities	-	120.000,-

Fixedcons.	Variablecons.	Unit	M
-	1.200,-	h	X

Cost center	Acty	CostElement	PlanCosts Fixed	PlanCosts Var.
ENER##	ENH##	404000Spares	-	18.000,-
	ENH##	416100Electricity	24.000,-	-
	ENH##	416200 Electricity VB	-	180.000,-

Cost center	Acty	CostElement	PlanCosts Fixed	DK	PlanCosts Var.	DK
PC##	MAH##	420000Wages	240.000,-	1	300.000,-	1
	MAH##	489000 Accrued costs	60.000,-	1	60.000,-	1
	SETH##	420000Wages	120.000,-	1	180.000,-	1

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Unit2: AdvancedPlanningMethods AC412

5. Plantheactivityindependentcostsforthechipproduction(CHIP##)(with

distribution key 1).

Cost Acty Cost PlanCosts DK PlanCosts DK

Element

center Fixed Var.

CHIP## MAH## 420000 240.000,- 1 150.000,- 1

Wages

MAH## 489000 12.000,- 1 120.000,- 1

Accrued

costs

Save your entries.

Task 3:

Nowmanuallyplanthesecondarycosts/activityinputsofbothproductioncost

centers. Todothis,scrolltolayout1-102ActivityInputs. Asbefore,planusing

the distribution key 1 for the entire year.

1. ProductionPC##requires(activity-dependent)activityinputsfromcost

center group H_SERV## (repairs, quantity assuranceand energy) for its

activity MAH##. For the sender activity types, enter activity type group

AT##. Chooseform-basedentryanddistributionkey1foreachone.

Cost Acty SE-CCtr SE-AT Fixed Variable Unit

center consump- consumption

tion

PC## MAH## ENER## ENH## - 1.200.000,- kWh

PC## MAH## QUAL## QUAH## - 1200 H

PC## MAH## REP## REPH## - 1200 H

Save your entries.

2. ChipproductionCHIP##alsorequires(activity-dependent)secondarycosts

ofcostcentergroupH_SERV##withsenderactivitytypegroupAT##for

its activity MAH##.

Chooseform-basedentryanddistributionkey1foreachone.

Continued on next page

Cost center	Acty	Cost Element	PlanCosts Fixed	DK	PlanCosts Var.	DK
CHIP##	MAH##	420000 Wages	240.000,-	1	150.000,-	1
	MAH##	489000 Accrued costs	12.000,-	1	120.000,-	1

Cost center	Acty	SE-CCtr	SE-AT	Fixed consump- tion	Variable consumption	Unit
PC##	MAH##	ENER##	ENH##	-	1.200.000,-	kWh
PC##	MAH##	QUAL##	QUAH##	-	1200	H
PC##	MAH##	REP##	REPH##	-	1200	H

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AC412 Lesson: Automatic Planning Techniques

Cost Acty SE-CCtr SE-AT Fixed Variable Unit

center consump- consump-

tion tion

CHIP## MAH## ENER## ENH## - 300.000,- kWh

MAH## QUAL## QUAH## - 600 H

MAH## REP## REPH## - -

Save your entries.

Task 4: Plan/Actual Comparison

Checkyourplannedcostsbygoingtotheinformationsystemintheplan/actual

comparisonforyourcostcentergroupH_TECH##andtheentirecurrentyear.

1. Goto thevariationin eachcostcenter andnotetheplanneddebitandthe

planned activity for each.

Costcenter PlannedDebit Activitytypes: PlannedActivity

ENER## ENH##

REP## REP##

QUAL## QUAH##

PC## MAH##

“ SETH##

CHIP## MAH##

Compare these with the solutions!

Cost center	Acty	SE-CCtr	SE-AT	Fixed consump- tion	Variable consump- tion	Unit
CHIP##	MAH##	ENER##	ENH##	-	300.000,-	kWh
	MAH##	QUAL##	QUAH##	-	600	H
	MAH##	REP##	REPH##	-	-

Costcenter	PlannedDebit	Activitytypes:	PlannedActivity
ENER##		ENH##
REP##		REP##
QUAL##		QUAH##
PC##		MAH##
“		SETH##
CHIP##		MAH##

第 74 页 / 共 257 页

Unit2: AdvancedPlanningMethods AC412

Solution 3: Automatic Planning

Techniques

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.

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

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

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AC412 Lesson: Automatic Planning Techniques

Check the dataagainandsaveyour entries.

a) Planningthestatisticalkeyfiguresforcostcentergroup(H_TECH##)

CCA:Planning→StatisticalKeyFigures→Change

Version 0

From period: 1

To period: 12

Fiscal year: current year

Cost center group: H_TECH##

StatisticalKeyFigureGroups: STAT412

Entry: Form-based

Select Overview screen.

Pagetothecorrespondingcostcentersandmakethefollowingentries:

Costcenter Statisticalkeyfigure Current plan DK

value

ENER## 9101SquareMeters 300 1

9001employee1year 1 1

9003employee3year 1 1

QUAL## 9101SquareMeters 400 1

9001employee1year 1 1

9005employee5year 2 1

REP## 9101SquareMeters 200 1

9003employee3year 3 1

PC## 9101SquareMeters 500 1

9005employee5year 10 1

CHIP## 9101SquareMeters 300 1

9002employee2year 4 1

Check the dataagain andsave yourentries.

2. InIMGCustomizingfor environment CPI (cost centerplanning, activity

independent), createatemplateFIX##that calculatesoffice/buildingand

personnel costs. Plan on apriceper squaremeter of5,- per period forall

Continued on next page

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

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Unit2: AdvancedPlanningMethods AC412

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:

Type Object Planned costs Activation

perperiod

Costelement 470000 Room (SKF9101)*5 Cost center

costs category

<> F

Costelement 470000 Room (SKF9101)*10 Cost center

costs category

= F

Costelement 430000Salaries (SKF 9001) * Active

2000 +

(SKF 9002) *

2500 +

(SKF 9003) *

3000 +

(SKF 9004) *

3500 +

(SKF 9005) *

4000

Save your entries.

a) Definition of template FIX##

Continued on next page

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,-

Type	Object	Planned costs perperiod	Activation
Costelement	470000 Room costs	(SKF9101)*5	Cost center category <> F
Costelement	470000 Room costs	(SKF9101)*10	Cost center category = F
Costelement	430000Salaries	(SKF 9001) * 2000 + (SKF 9002) * 2500 + (SKF 9003) * 3000 + (SKF 9004) * 3500 + (SKF 9005) * 4000	Active

第 77 页 / 共 257 页

AC412 Lesson: Automatic Planning Techniques

IMG:Controlling→CostCenterAccounting→Planning→Formula

Planning → Define Templates → Create Template for Formula

Planning

Template: FIX##

Environment: CPI

Choose Enter!

Template for planning

Type: Cost element

Object: 470000

Double-click the column "Plan costs per period"! From the listed

functions,chooseOwnStatKeyFigurebydouble-clickingonit.

Statistical KeyFigure 9101

Confirm your entry with ENTER.

Addthefactor*5toyourformula. Besuretoinsertablankcharacter

between the arithmetic operation and the factor! To confirm your

formula, choosePlan costsper period

Double-click in the Activation condition column! From the listed

functions, chooseCostCenterCategoryby double-clicking on it,

choose <> and add a value to the Activation condition. To do so,

chooseDisplay possible fix values. Choose “F”. To confirm your

formula, choose Activation condition.

ChooseChecktoensurethattherearenoerrorsintheformula.

Nowdefine thesecondlineof thetemplate:

Type: Cost element

Object: 470000

Double-click in thePlan costs per period column! From the listed

functions,chooseOwnStatKeyFigurebydouble-clickingonit.

Statistical KeyFigure 9101

Confirm your entry with ENTER.

Continued on next page

第 78 页 / 共 257 页

Unit2: AdvancedPlanningMethods AC412

Add the factor * 10 to your formula. Be sure to insert a blank

characterbetweenthearithmeticoperationandthefactor! Toconfirm

your formula, choosePlancosts perperiod

Double-click in the Activation condition column! From the listed

functions,chooseCostCenterCategorybydouble-clickingonit,choose

=andaddavaluetotheActivationcondition. Todoso,chooseDisplay

possible fix values. Choose “F”. To confirm your entries, click the

icon Activation condition.

ChooseChecktoensurethattherearenoerrorsintheformula.

Nowdefinethethirdlineof thetemplate:

Type: Cost element

Object: 430000

Double-click in the Plan costs per period column! From thelisted

functions,chooseOwnStatKeyFigurebydouble-clickingonit.

Statistical keyfigure: 9001

Confirm your entry with ENTER.

Add the factor * 2000 to your formula.

Be sure to insert a blank character between the arithmetic

operation and the factor! Choose +. From the listed functions,

chooseOwnStatKeyFigurebydouble-clickingit.

Statistical keyfigure: 9002

Confirm your entry with ENTER.

Add the factor * 2500 to your formula. Be sure to insert a blank

characterbetweenthearithmeticoperationsandthefactors!

Choose +. From the listed functions, chooseOwnStatKeyFigureby

double-clicking it.

Statistical keyfigure: 9003

Confirm your entry with ENTER.

Continued on next page

第 79 页 / 共 257 页

AC412 Lesson: Automatic Planning Techniques

Add the factor * 3000 to your formula. Be sure to insert a blank

character between the arithmetic operations and the factors!

Choose +. From the listed functions, chooseOwnStatKeyFigureby

double-clicking it.

Statistical keyfigure: 9004

Confirm your entry with ENTER.

Add the factor * 3500 to your formula. Be sure to insert a blank

character between the arithmetic operations and the factors!

Choose +. From the listed functions, chooseOwnStatKeyFigureby

double-clicking it.

Statistical keyfigure: 9005

Confirm your entry with ENTER.

Add the factor * 4000 to your formula. Be sure to insert a blank

character between the arithmetic operations and the factors! To

confirmyourformula,choosePlancostsperperiodIntheActivation

conditioncolumn, choosetheconditionActive.

ChooseChecktoensurethat therearenoerrorsintheformula. Save

the template!

Continued on next page

第 80 页 / 共 257 页

Unit2: AdvancedPlanningMethods AC412

3. AssignthetemplatetoyourcostcentersfromtheH_TECH##groupinthe

masterrecord. Todoso,usecollectiveprocessingwiththeappropriatelist

variant FIX and Save your entries.

a) AssignmentoftemplateFIX##tocostcentergroupH_TECH##

CCA:MasterData→CostCenter→CollectiveProcessing→Change

List variant: FIX

Costcentergroup: H_TECH##

Period: 01.01. currentyear–31.12.9999

Execute

Cost center Template-independent

ENER## FIX##

QUAL## FIX##

REP## FIX##

PC## FIX##

CHIP## FIX##

Save your entries!

4. Executetemplateplanninginthetestrunforthecurrentfiscalyearforyour

cost center group H_TECH## with detail lists and compare your results

with this table:

Cost center Cost Element Plannedfixedcost

ENER## 430000 Salaries 60.000,-

470000Roomcosts 18.000,-

QUAL## 430000 Salaries 120.000,-

470000Roomcosts 24.000;-

PCR## 430000 Salaries 108.000,-

470000Roomcosts 12.000,-

PC## 430000 Salaries 480.000,-

470000Roomcosts 60.000,-

CHIP## 430000 Salaries 120.000,-

470000Roomcosts 36.000,-

Continued on next page

Cost center	Template-independent
ENER##	FIX##
QUAL##	FIX##
REP##	FIX##
PC##	FIX##
CHIP##	FIX##

Cost center	Cost Element	Plannedfixedcost
ENER##	430000 Salaries	60.000,-
	470000Roomcosts	18.000,-
QUAL##	430000 Salaries	120.000,-
	470000Roomcosts	24.000;-
PCR##	430000 Salaries	108.000,-
	470000Roomcosts	12.000,-
PC##	430000 Salaries	480.000,-
	470000Roomcosts	60.000,-
CHIP##	430000 Salaries	120.000,-
	470000Roomcosts	36.000,-

第 81 页 / 共 257 页

AC412 Lesson: Automatic Planning Techniques

Ifyourresultsmatchthoseinthistable,postinupdaterun.

a) Executing template planning

CCA:Planning→PlanningAids→FormulaPlanning→Costsand

Statistical Key Figures

Cost center group: H_TECH##

Version: 0

Period: 1 to 12

Fiscal year Current year

Test run

Detailed lists

Choose Execute.

ChooseDetaillistandcompareyourresultswiththistable:

Cost center Cost Element Planned fixed

cost

ENER## 430000 Salaries 60.000,-

470000Roomcosts 18.000,-

QUAL## 430000 Salaries 120.000,-

470000Roomcosts 24.000;-

PCR## 430000 Salaries 108.000,-

470000Roomcosts 12.000,-

PC## 430000 Salaries 480.000,-

470000Roomcosts 60.000,-

CHIP## 430000 Salaries 120.000,-

470000Roomcosts 36.000,-

Ifyourresultsmatchthoseinthistable,gobackandpostinupdaterun.

Ifyour resultsdo not matchthoseinthistable, checkyour template

FIX## again, and also the values planned for your cost centers for

the statistical key figures.

Continued on next page

Cost center	Cost Element	Planned fixed cost
ENER##	430000 Salaries	60.000,-
	470000Roomcosts	18.000,-
QUAL##	430000 Salaries	120.000,-
	470000Roomcosts	24.000;-
PCR##	430000 Salaries	108.000,-
	470000Roomcosts	12.000,-
PC##	430000 Salaries	480.000,-
	470000Roomcosts	60.000,-
CHIP##	430000 Salaries	120.000,-
	470000Roomcosts	36.000,-

第 82 页 / 共 257 页

Unit2: AdvancedPlanningMethods AC412

Task 2:

Nowplantheprimarycostsforyourcostcenter,whichyoucanuniquelyassign

- activity-dependent - to specific activity types. These can contain fixed and

variableportions. Ineachcase,planfortheentirecurrentfiscalyear. Remainin

thesamelayout1-101. Incontrasttoactivityindependentplanning, fillinfield

Activity type in the initial screen as needed.

1. Plantheactivity-dependentcostsforyourqualitycostcenterasfollows:

Intheinitialscreen, chooseform-basedcostcenterQUAL##,activitytype

QUAH##andthecostelementinterval415000to420000. Thedistribution

key for each is 1.

Cost Acty CostElement Plannedfixed Variable plan

cost costs

center

QUAL## QUAH## 415000 - 90.000,-

External

activity

QUAH## 420000Wages 60.000,- 30.000,-

Continued on next page

Cost center	Acty	CostElement	Plannedfixed cost	Variable plan costs
QUAL##	QUAH##	415000 External activity	-	90.000,-
	QUAH##	420000Wages	60.000,-	30.000,-

第 83 页 / 共 257 页

AC412 Lesson: Automatic Planning Techniques

Save your entries.

a) Activity-dependentcostsofthequalitycostcenterQUAL##

CCA:Planning→CostandActivityInputs→Change

Layout: 1-101

Plan version 0

Period: 1-12 current year

Cost center: QUAL##

Activity type: QUAH##

Cost elements: 415000 to 420000

Entry: Form-based overview

Select Overview Screen icon.

Cost- Acty CostElement Plan variable Planfixedcosts

center costs

QUAL## QUAH## 415000 90.000,- -

External

activity

QUAH## 420000Wages 30.000,- 60.000,-

Allplanneddistributionkeysshouldbesetto1.

Save your entries!

2. Plan the activity-dependent costs for your repair cost center as follows:

In the initial screen, chooseform-based cost center REP##, activity type

REPH##andthecostelement415100. Thedistributionkeyforeachis1.

Forthepurchasesofplannedexternalactivities(415100),whichyouplan

for1,200hfor100UNIperhour,enterforthevariablecostof120,000the

correspondingvariableconsumptionof1,200h. Donotforgettheunith

and the quantity indicators.

Continued on next page

Cost- center	Acty	CostElement	Plan variable costs	Planfixedcosts
QUAL##	QUAH##	415000 External activity	90.000,-	-
	QUAH##	420000Wages	30.000,-	60.000,-

第 84 页 / 共 257 页

Unit2: AdvancedPlanningMethods AC412

Cost Acty CostElement PlanCosts PlanCosts

center Fixed Var.

REP## REPH## 415100 External - 120.000,-

activities

Fixedcons. Variablecons. Unit M

- 1.200,- h X

Save your entries.

a) ActivitydependentcostsoftherepaircostcenterREP##

CCA:Planning→CostandActivityInputs→Change

Layout: 1-101

Version: 0

Period: 1-12 current year

Cost center: REP##

Activity type: REPH##

Cost element: 415100

Entry: Form-based

SelectOverviewScreenicon.

Costcen- Acty CostElement Planfixed Plan

ter costs variable

costs

REP## REPH## 415100 External - 120.000,-

activities

Planfixedcons Planvblcons. Unit Q

- 1.200,- h X

Do not forget the unit h and the quantity indicator that calls up

a warning message during FI postings for account assignments of

quantities.

Save your entries!

Continued on next page

Cost center	Acty	CostElement	PlanCosts Fixed	PlanCosts Var.
REP##	REPH##	415100 External activities	-	120.000,-

Fixedcons.	Variablecons.	Unit	M
-	1.200,-	h	X

Costcen- ter	Acty	CostElement	Planfixed costs	Plan variable costs
REP##	REPH##	415100 External activities	-	120.000,-

Planfixedcons	Planvblcons.	Unit	Q
-	1.200,-	h	X

第 85 页 / 共 257 页

AC412 Lesson: Automatic Planning Techniques

3. Planthecorrespondingactivity-dependentcostsfortheenergycostcenter

(ENER##)asfollows. Thedistributionkeyforeachis1.

Cost Acty CostElement PlanCosts PlanCosts

center Fixed Var.

ENER## ENH## 404000Spares - 18.000,-

ENH## 416100Electricity 24.000,- -

ENH## 416200 Electricity - 180.000,-

VB

Save your entries.

a) Activity-dependentcostsfromtheenergycostcenter(ENER##)

CCA:Planning→CostandActivityInputs→Change

Version: 0

Period: 1-12 current year

Cost center: ENER##

Activity type: ENH##

Cost element: 404000 to 416200

Entry: Form-based

SelectOverviewScreenicon.

Costcen- Acty CostElement Plan costs DKPlan Costs DK

ter fixed Var.

ENER## ENH##404000Spares - 18.000,- 1

ENH##416100 24.000,- 1 -

Electricity

ENH##416200 - 1 180.000,- 1

ElectricityVB

Save your entries!

4. Plan the corresponding activity dependent costs for the PC production

(PC##), activity dependent (activity type group AT##) in cost element

interval420000–489000(distributionkeyforeach1).

Continued on next page

Cost center	Acty	CostElement	PlanCosts Fixed	PlanCosts Var.
ENER##	ENH##	404000Spares	-	18.000,-
	ENH##	416100Electricity	24.000,-	-
	ENH##	416200 Electricity VB	-	180.000,-

Costcen- ter	Acty	CostElement	Plan costs fixed	DK	Plan Costs Var.	DK
ENER##	ENH##	404000Spares	-		18.000,-	1
	ENH##	416100 Electricity	24.000,-	1	-
	ENH##	416200 ElectricityVB	-	1	180.000,-	1

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Unit2: AdvancedPlanningMethods AC412

Cost Acty CostElement PlanCosts DK PlanCosts DK

center Fixed Var.

PC## MAH## 420000Wages 240.000,- 1 300.000,- 1

MAH## 489000 Accrued 60.000,- 1 60.000,- 1

costs

SETH## 420000Wages 120.000,- 1 180.000,- 1

Save your entries.

a) ActivitydependentcostsforPCproduction(PC##)

CCA:Planning→CostandActivityInputs→Change

Version: 0

Period: 1-12 current year

Cost center: PC##

Activity type: MAH##toSETH##

Cost elements: 420000 to 489000

Entry: Form-based

SelectOverviewScreenicon.

Costcen- Acty CostElement PlanCosts DKPlan DK

ter Fixed CostsVar.

PC## MAH## 420000Wages 240.000,- 1 300.000,- 1

MAH## 489000 60.000,- 1 60.000,- 1

Accruedcosts

SETH## 420000Wages 120.000,- 1 180.000,- 1

Save your entries!

5. Plantheactivityindependentcostsforthechipproduction(CHIP##)(with

distribution key 1).

Continued on next page

Cost center	Acty	CostElement	PlanCosts Fixed	DK	PlanCosts Var.	DK
PC##	MAH##	420000Wages	240.000,-	1	300.000,-	1
	MAH##	489000 Accrued costs	60.000,-	1	60.000,-	1
	SETH##	420000Wages	120.000,-	1	180.000,-	1

Costcen- ter	Acty	CostElement	PlanCosts Fixed	D	KPlan CostsVar.	DK
PC##	MAH##	420000Wages	240.000,-	1	300.000,-	1
	MAH##	489000 Accruedcosts	60.000,-	1	60.000,-	1
	SETH##	420000Wages	120.000,-	1	180.000,-	1

第 87 页 / 共 257 页

AC412 Lesson: Automatic Planning Techniques

Cost Acty Cost PlanCosts DK PlanCosts DK

Element

center Fixed Var.

CHIP## MAH## 420000 240.000,- 1 150.000,- 1

Wages

MAH## 489000 12.000,- 1 120.000,- 1

Accrued

costs

Save your entries.

a) ActivitydependentcostsforchipproductionCHIP##

CCA:Planning→CostandActivityInputs→Change

Plan version: 0

Period: 1-12 current year

Cost center: CHIP##

Activity type: MAH##

Cost elements: 420000 to 489000

Entry: Form-based

SelectOverviewScreenicon.

Costcen- Acty CostElement Plan DKPlan Costs DK

ter CostsFixed Var.

CHIP## MAH##420000Wages 240.000,- 1 150.000,- 1

MAH##489000 12.000,- 1 120.000,- 1

Accruedcosts

Save your entries!

Task 3:

Nowmanuallyplanthesecondarycosts/activityinputsofbothproductioncost

centers. Todothis,scrolltolayout1-102ActivityInputs. Asbefore,planusing

the distribution key 1 for the entire year.

1. ProductionPC##requires(activity-dependent)activityinputsfromcost

center group H_SERV## (repairs, quantity assuranceand energy) for its

activity MAH##. For the sender activity types, enter activity type group

AT##. Chooseform-basedentryanddistributionkey1foreachone.

Continued on next page

Cost center	Acty	Cost Element	PlanCosts Fixed	DK	PlanCosts Var.	DK
CHIP##	MAH##	420000 Wages	240.000,-	1	150.000,-	1
	MAH##	489000 Accrued costs	12.000,-	1	120.000,-	1

Costcen- ter	Acty	CostElement	Plan CostsFixed	DK	Plan Costs Var.	DK
CHIP##	MAH#	#420000Wages	240.000,-	1	150.000,-	1
	MAH#	#489000 Accruedcosts	12.000,-	1	120.000,-	1

第 88 页 / 共 257 页

Unit2: AdvancedPlanningMethods AC412

Cost Acty SE-CCtr SE-AT Fixed Variable Unit

center consump- consumption

tion

PC## MAH## ENER## ENH## - 1.200.000,- kWh

PC## MAH## QUAL## QUAH## - 1200 H

PC## MAH## REP## REPH## - 1200 H

Save your entries.

a) Activity input for PC## cost centers

CCA:Planning→CostandActivityInputs→Change

Scroll to layout: 1-102 Activity Inputs

Plan version: 0

Period: 1-12 current year

Cost center: PC##

Activity type: MAH##

SE–Costcentergroup: H_SERV##

SEactivitytypegroup AT##

Entry: Form-based

SelectOverviewScreenicon.

Costcen- Acty SE-CCtr SE-AT Fixedcon- Variable Unit

ter sumption consump-

tion

PC## MAH##ENER## ENH## - 1.200.000,- kWh

PC## MAH##QUAL## QUAH## - 1200 H

PC## MAH##REP## REPH## - 1200 H

Ensurethatalldistributionkeysaresetto1,andsaveyourentries.

2. ChipproductionCHIP##alsorequires(activity-dependent)secondarycosts

ofcostcentergroupH_SERV##withsenderactivitytypegroupAT##for

its activity MAH##.

Continued on next page

Cost center	Acty	SE-CCtr	SE-AT	Fixed consump- tion	Variable consumption	Unit
PC##	MAH##	ENER##	ENH##	-	1.200.000,-	kWh
PC##	MAH##	QUAL##	QUAH##	-	1200	H
PC##	MAH##	REP##	REPH##	-	1200	H

Costcen- ter	Acty	SE-CCtr	SE-AT	Fixedcon- sumption	Variable consump- tion	Unit
PC##	MAH#	#ENER##	ENH##	-	1.200.000,-	kWh
PC##	MAH#	#QUAL##	QUAH##	-	1200	H
PC##	MAH#	#REP##	REPH##	-	1200	H

第 89 页 / 共 257 页

AC412 Lesson: Automatic Planning Techniques

Chooseform-basedentryanddistributionkey1foreachone.

Cost Acty SE-CCtr SE-AT Fixed Variable Unit

center consump- consump-

tion tion

CHIP## MAH## ENER## ENH## - 300.000,- kWh

MAH## QUAL## QUAH## - 600 H

MAH## REP## REPH## - -

Save your entries.

a) Activityinput for chipproduction(CHIP##)

CCA:Planning→CostandActivityInputs→Change

Scroll to layout: 1-102 Activity Inputs

Plan version: 0

Period: 1-12 current year

Cost center: CHIP##

Activity type: MAH##

SE–Costcentergroup: H_SERV##

SEactivitytypegroup AT##

Entry: Form-based

Overview

Cost- Acty SE-CCtr SE-AT Fixedcon- Variable Unit

center sumption consump-

tion

CHIP## MAH## ENER## ENH## - 300.000,- kWh

MAH## QUAL## QUAH## - 600 H

MAH## REP## REPH## - -

Ensurethatalldistributionkeysaresetto1,andsaveyourentries.

Continued on next page

Cost center	Acty	SE-CCtr	SE-AT	Fixed consump- tion	Variable consump- tion	Unit
CHIP##	MAH##	ENER##	ENH##	-	300.000,-	kWh
	MAH##	QUAL##	QUAH##	-	600	H
	MAH##	REP##	REPH##	-	-

Cost- center	Acty	SE-CCtr	SE-AT	Fixedcon- sumption	Variable consump- tion	Unit
CHIP##	MAH##	ENER##	ENH##	-	300.000,-	kWh
	MAH##	QUAL##	QUAH##	-	600	H
	MAH##	REP##	REPH##	-	-

第 90 页 / 共 257 页

Unit2: AdvancedPlanningMethods AC412

Task 4: Plan/Actual Comparison

Checkyourplannedcostsbygoingtotheinformationsystemintheplan/actual

comparisonforyourcostcentergroupH_TECH##andtheentirecurrentyear.

1. Gotothevariationin eachcost centerand notetheplanned debit andthe

planned activity for each.

Costcenter PlannedDebit Activitytypes: PlannedActivity

ENER## ENH##

REP## REP##

QUAL## QUAH##

PC## MAH##

“ SETH##

CHIP## MAH##

Compare these with the solutions!

a) Plan/actualComparisonforyourcostcentergroupH_TECH##:

CCA:InformationSystem→ReportsforCostCenterAccounting→

Plan/ActualComparisons→CostCenters: Actual/Plan/Variance

Cost Centers: Actual/plan variance

Fiscal year: current year

Periods 1-12

Plan version: 0

Cost center group: H_TECH##

Execute report.

Go to “Variation” in the single value

Costcenter PlannedDebit Activitytypes: Planned

Activity

ENER## 300.000,- ENH## 1,500,000kWh

REP## 240.000,- REP## 1,200 h

QUAL## 324.000,- QUAH## 1.500 h

PC## 1.500.000,- MAH## 12.000 h

“ SETH## 1,200 h

CHIP## 678.000,- MAH## 3.600 h

Costcenter	PlannedDebit	Activitytypes:	PlannedActivity
ENER##		ENH##
REP##		REP##
QUAL##		QUAH##
PC##		MAH##
“		SETH##
CHIP##		MAH##

Costcenter	PlannedDebit	Activitytypes:	Planned Activity
ENER##	300.000,-	ENH##	1,500,000kWh
REP##	240.000,-	REP##	1,200 h
QUAL##	324.000,-	QUAH##	1.500 h
PC##	1.500.000,-	MAH##	12.000 h
“		SETH##	1,200 h
CHIP##	678.000,-	MAH##	3.600 h

第 91 页 / 共 257 页

AC412 Lesson: Automatic Planning Techniques

Lesson Summary

You should now be able to:

• Distinguishbetweenthedifferentconceptsofautomaticactivityallocation

in your plan

• Use the different techniques

第 92 页 / 共 257 页

Unit2: AdvancedPlanningMethods AC412

Lesson: Plan Closing

Lesson Overview

Reconciliation of theinternal activity network

Lesson Objectives

After completingthislesson, you will beable to:

• Performthefinalplanningactivitiessuchasplanreconciliation, plancost

splitting, and plan price calculation

Business Example

You want toestablishan overviewof capacitiesand bottlenecksfor allof your

organization's activities. You also require information on the activities of the

primarycostcentersthatallocatedirectlytocostobjects,brokendownintoprices

withfixedandvariableportions. Thispriceinformationshouldincludeallofthe

firm's costs.

Reconciliation Reports and Automatic Plan

Reconciliation

Figure 23: Information System: Reconciliation Reports

第 93 页 / 共 257 页

AC412 Lesson: Plan Closing

Eachcostcenterplansitsownactivityoutputandtherequiredactivityinput. This

can result in differences between the plan data of the sender and receiver cost

centers. Forthisreasonyoushouldexecuteplanreconciliation. Thedifferences

can result in overcapacities (Planned activities →Scheduled activities) or in

undercapacities(Plannedactivities→Scheduledactivities).

Tocontroltheactivityrelationshipsacrosstheentireorganization,theR/3System

offers two standard reports:

• Activitytypes: Reconciliation: Showstheplannedandscheduledactivities

for eachcost center. Variances areshown aspercentagesandasabsolute

values. Thecolumnforcapacityallowsyoutodeterminehowmuchyoucan

manuallyincreasetheplannedactivityofacostcenter.

• Activity types: ReceiverPlan: Shows which receiver cost centers have

scheduledactivitiesandhowmuchhigherorlowertheyarethantheplanned

activity.

If needed, you can also use the information in the report to adjust planning

manually to suit the activity relationship.

Figure 24: Automatic Plan Reconciliation

Automaticplanreconciliationisusedtocheckandreconciletheinternalactivity

flow. If“ProductionPlanning”isactive, youcantransfertheplannedactivities

fortheproductionorderstotheproductioncostcenters. Thisapproachnormally

resultsindifferencesbetweentheactivityquantitiesplannedbythesendercost

centers, and the activitiesscheduled by thereceiver cost centers or production

orders.