AC412_EN_Col62_FV_Part_A4 (第4页) | ERP软件技术分享

第 94 页 / 共 257 页

Unit2: AdvancedPlanningMethods AC412

You canuseplan reconciliation toautomaticallyadjust all of the plan activity

quantitiesfromthesendertothescheduledquantitiesofthereceiver. Inthe

next step, planreconciliation adjuststhevariableportionof activity-dependent

primary costs and the variable portion of activity-dependent activity inputs

according to the new plan activity. The plan reconciliation does not change

activity-independentprimarycosts,activity-independentactivityinputs,thefixed

portionsofactivity-dependentactivityinputs,orprimarycosts.

Plan reconciliation isexecuted iteratively. This meansthat recursive activity

relationships between cost centers are taken into account. Recursive activity

relationshipsoccur,forexample,whenacostcenterplanstoconsumeanactivity

fromacostcenter, towhichit alsoprovidesanactivity.

Posting aplan reconciliationcausesyour plannedactivitiesandvariableplan

costsintheenterprisetobeautomaticallyadjusted. IftheindicatorPlanquantity

issetinanactivitytype,theplannedactivityquantityisnotchangedbytheplan

reconciliation,evenifplanningfortheobjectisnotsupposedtobereconciled.

Plan Cost Splitting

Figure 25: Plan Cost Splitting

Ifyouwanttoallocateallplancoststotheactivities,theplancostsnotdirectly

assigned(activity-independent plancosts)mustbeassignedtoactivities. Here,

youmustaskyourselfhowthefixedcostsofthecostcentercanbeallocatedto

the activity types on a cause-effect basis.

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AC412 Lesson: Plan Closing

Plancostsplittingassignstheactivity-independentplancostsofacostcenterto

theindividualactivitytypes. Theactivity-independentcostsneedtobesplitup

amongtheactivitytypesbeforethepriceoftheactivityunitscanbecalculated.

TheR/3Systemautomaticallycalculatestheplanprices. Theactivity-independent

costs become fixed costs of the price.

Althoughtheplanpricecalculationfunctionsplitstheplancostsautomatically,

you can also split the costs manually. This provides you with an overview of

the costs debited to the activity types.

IntheR/3System,theplancostscanbesplitusingtwodifferentmethods.

Figure 26: Plan Cost Splitting: Method

The simplest method of plan cost splitting is to use an equivalence number

(default value = 1) in manual planning for each activity type. All planned

activity-independentcostelementsaresplitinaccordancewiththeequivalence

number.

Ifyouwanttoassigndifferentcostelementgroupstotheactivities(onthebasisof

theplan quantityortheactivity types, forexample), youcandefineasplitting

structure. The splitting structureand the splitting rules establish anumber of

criteria that are used to assign activity-independent costs to activity types. A

splitting structure contains one or more assignments, in which you specify

splittingrulesforthecorrespondingcostelement(s)orcostelementgroups. You

can restrict the selection of cost elements or cost element groups, as well the

activity types over which the costs are split.

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Unit2: AdvancedPlanningMethods AC412

Splittingmethodsarethenassignedtothesplittingrules. Thesemethodsspecify

howthecostsaresplit. ThemethodsprovidedinthestandardR/3Systemcanbe

used to split the plan costs as describedabove.

In addition, you can use weighting indicators to control whether the tracing

factors are weighted when the costs are split. You should set the indicator if

theindividualvaluesofthetracingfactor usedifferentunitsof measure. Ifthe

conversion indicator is active, these values are multiplied by the equivalence

numbersof theactivitytypes. Thismakesthedifferent unitsof measureof the

tracing factor values comparable.

Figure 27: Plan Cost Splitting: Result

IfasplittingstructureiscreatedinCustomizingandassignedtothecostcenter,

thesystemusesthissplittingstructuretoapportionthecosts. Otherwise,ituses

the equivalence number.

The advantage of the splitting structure is that the tracing factors can be

determinedautomaticallyusingthesplittingrulesandlimitedtocostelements

oractivitytypes,whereaschangedequivalencenumbersmustbemaintained

manually.

Onceplancostsplittinghasbeenexecuted,allcosts(thosethatweretobeassigned

toactivitytypes)areassignedtoactivitytypes. Thisfulfillstherequirements

forpricecalculationandforcompletetargetcostcalculation.

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AC412 Lesson: Plan Closing

Plan Price Iteration and Cost Component Split

Figure 28: Plan Price Iteration

Plan prices can bedetermined for each activity typeof acost center. The R/3

Systemcalculatestheactivitypriceinaniterativeprocess,bydividingtheplan

costs by the plan activity.

Alternatively, you can also calculate the fixed portion of the price from the

relationship between the plan costs and the capacity. This is useful if you

do not want idle-capacitycostsfor themaximumactivityquantity toinfluence

productcosting. Forexample,acostcenterthatsuppliesenergymustbecapable

ofsupplyingthemaximumlevelofactivityatanytime,evenwhenthemaximum

levelisnotactuallyrequired. Inthiscase,thefixedcostsofsupplyingtheactivity

should remain on the supplying cost center, since the full amount cannot be

assigned directly to the product costs.

Intheplanversion,youcansetupthedeterminationmethodfortheplanactivity

pricecalculation. Youcanchoosebetweenaverageactivitypriceandperiodic

activity price.

If you have manuallyset prices in addition to iterative prices, you can set the

“Purelyiterative”indicatorintheversion. Thisensuresthatthepricescalculated

fromyourplanning(amixtureofiterativeandmanualprices)arecalculatedusing

purelyiterativemethods. Thismeansthatanadditionalpurelyiterativepriceis

calculatedforallactivitytypesonallcostcenters. Themanualpricesareignored.

This enables you toseetheoverall effectsof your manuallyplanned prices on

the activity prices.

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Unit2: AdvancedPlanningMethods AC412

Figure 29: Cost Component Split

Pricecalculationswithacostcomponentsplitenhancethetransparencyofthe

pricesof anactivity typecalculated iteratively by the R/3 System based on all

costsandactivityrelationships. Forexample,youcanseehowmuchoftheprice

ismaterialcostsandhowmuchiswages. Whenplanactivitiesareallocated,the

costcomponentsofthesenderarevisibleonthereceiver.

Before you can view the cost components of the prices, some system-specific

prerequisites must be fulfilled:

• Createacostcomponentstructure: Intheversion, youspecifythecost

component structure you want to use for price calculation. If no cost

componentstructureisspecifiedintheversion,thepriceswillnotbebroken

down into cost components.

• Assign a cost component to the cost component structure: A cost

componentcontainsallthecostsoftherangeofcostelementsassignedto

it. Youassigncost components tothecostcomponent structurebased on

your organizational requirements.

You can use the detailed price information (cost components) Product Cost

Planning(CO-PC).ThecostelementsinCostCenterAccountingareassigned

tothecostcomponentsinProductCostPlanningbymeansofacostcomponent

structure in Product Cost Planning. Transferring the cost information in cost

estimatesfromProductCostPlanningtoProfitabilityAnalysis(CO-PA)enables

thecostcomponentsinthesecostelementstobeanalyzedinCO-PAaswell.

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AC412 Lesson: Plan Closing

Figure30: CostComponentSplit: OptionalSwitchingStructure

Youhavetheoptionofdeactivatingthecostscomponentsplitforspecificcost

centers/activity types.

Ifyouwanttouseadifferentcomponentsplitforthesenderthanforthereceivers,

create a switching structure for your cost component structure and store

the information here. The switching structure determines which sender cost

componentsareusedinwhichreceivercostcomponents. Inactivitytypeplanning

youassignaswitchingstructuretothecombinationofcostcenter/activitytype.

Forexample: TheEnergycostcenterallocatesanactivitytomultipleproduction

costcenters. AllcostsfromtheEnergycostcenter(laborandmaterials)flowinto

the receiver cost component Energy.

TheswitchingstructureEnergy isassignedto thecostcomponentstructureIE.

Theswitchingstructurecontainsthefollowinginformation:

• When activities are allocated, labor costs assigned to cost component 2

(Personnel)flowtotargetcostcomponent4(Energy).

• Materialsassignedtosendercostcomponent1(Rawmaterials)alsoflowto

cost component 4 (Energy).

• ThetargetcostcomponentEnergycontainscostsfromthecostcomponents

Personnel and Raw materials.

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Unit2: AdvancedPlanningMethods AC412

Figure 31: Typical Sequence for Planning

Cost center planning is different in almost every organization. The type of

industry, organizational structures, and management areas are all factors

affecting planning. When youdefine the sequence of planning activities, SAP

recommendsthatyouadheretocertaincertainrules. Asamplescenariomight

include the following points:

Youcanusestatisticalkeyfigurestocalculatecostcentercharacteristics,andto

supportcycleallocationsandsplittingastracingfactors.

Youusuallystartwithactivityplanningandtracingfactorplanning,becauseboth

planactivityquantitiesandplancapacityinfluencethetotalvolumeofcosts.

After activity planning has been completed, you know the required volume

of activity quantities and can plan primary costs, which can be either

activity-dependent or -independent.

Secondary cost planning is the next step in the planning scenario. You can

plan secondary costs manually (activity inputs), or automatically (using plan

assessment or indirect activity allocation).

At the end of the planning process, you can use plan reconciliation to check

andreconcileinternalactivityexchanges. Activitypricecalculationisthefinal

stage in planning.

Ratherthanbeingaone-offevent,theplanningprocessisaniterativeprocess,

whichgoesthroughseveralcycles. Youcanthereforesaveplandataindifferent

versions.

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AC412 Lesson: Plan Closing

Exercise 4: Plan Closing

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Explainanddistinguishbetweenthevariousconceptsofautomaticactivity

allocation in planning

• Automaticallyormanuallyreconciletheinternalnetworkofactivities

• Assignthefixedcostsofcostcenterstoactivitytypesusingplancostsplitting

• Configure and use plan price calculation

• ConfigureandusecostcomponentsplittinginOverheadControlling.

Business Example

Aftermanualplanningiscomplete,youdiscussthevariousconceptsofautomatic

activityallocationinplanning. However,youhavedecidedtousethesemethods

(such as indirect activity allocation or template allocation) only in actual data

becausethiswill saveyouthemost timeand effort.

Tocompleteplanclosing,youinitiallyreconciletheplantocheckforbottlenecks

and overcapacity in your organization. Afterwards, you want to assign the

(activity-independent) fixed plan coststo your activitytypes. You decideon a

splittingstructurethatdistributesallactivity-independentplancostsaccordingto

theactivityquantities. Youhavenowfulfilledtheprerequisitesforcalculatingthe

pricesinyourenterprise. Youwanttodeterminethecomponentsofyourprices

usingthecostcomponentsplit. Thesepricescanbeforwardedtoothermodules

(CO-PC and CO-PA).

Task 1:

Plan Reconciliation

1. Inthereport“ActivityTypes: Reconciliation”,checkinyoursendercost

centers(costcentergroupH_SERV##)theplannedandscheduledactivities

for the current fiscal year.

Continued on next page

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Unit2: AdvancedPlanningMethods AC412

CostCenter/ Planned Sched- Variances Capacity

uled

Activitytype Activity (Sched'd<>

Activity

Planned)

ENER## /

ENH##

QUAL## /

QUAH##

REP## /

REPH##

Howdoyoucheckyouractivitynetworkandhowcanyoureconcileit?

2. Understandingtheconcepts: Whatconsequenceswouldapricecalculation

haveifplanningwerenotreconciledinthefollowingscenario:

Scheduled Activity → Plan Activity?

Thinkaboutthissituationcarefully(youwillfindnotesinthesettingsfor

pricecalculation)orcompareyouranswerwiththesolutions.

3. GotothereportPlanningOverview ofyour costcenter QUAL##(since

this does not have a reconciled plan), and check the total costs and the

activity quantities planned there.

Cost Indepen- Depen- Planned

dent dent

center Activity

Costs Costs

(QUAH##)

Fixed Variable Fixed Vari- (Total)

able

QUAL##

4. ExecutetheplanreconciliationonlyforthecostcentergroupH_TECH##

in the test run and without businessprocesses.

Forwhichcostcenterdoesthesystemrecommendaplanadjustment,and

how much?

Costcenter: _____________Amount: _____________

Accept the automatic plan adjustment by posting the results of the plan

reconciliation for your cost centers only.

Continued on next page

CostCenter/ Activitytype	Planned Activity	Sched- uled Activity	Variances (Sched'd<> Planned)	Capacity
ENER## / ENH##
QUAL## / QUAH##
REP## / REPH##

Cost center	Indepen- dent Costs		Depen- dent Costs (QUAH##)		Planned Activity
	Fixed	Variable	Fixed	Vari- able	(Total)
QUAL##

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AC412 Lesson: Plan Closing

5. Intheplanningoverview,comparethecostsonyourcostcenterQUAL##

withtheresultsoftask3inthelesson“MasterData: ActivityType”.

Whichcostshavechangedduetoplanreconciliation?

Cost Indepen- Dependent Planned

dent

center Costs Activity

Costs

(QUAH##)

Fixed Variable Fixed Vari- (Total)

able

QUAL##

Task 2:

Plan Cost Splitting

Forexactpricecalculation,theactivity-independentplancostsmustbesplittothe

activity types assigned to the cost center.

You want to split all costs in line with the corresponding planned activity

quantities.

1. DefineasplittingruleR##“thatisbasedontheactivityquantity”,uses

thesplittingmethod“12”,andisvalidforplanversion“0”.

2. Createasplittingrule##“SplittingGroup##”thatusesthesplittingrule

R##createdin theprevioustask, and only oneassignment“A –Split all

costs”.

3. AssignyourcostcenterPC##toyournewsplittingstructure##.

4. Split theplan costs only for yourcost center PC##asa test run. What

ratioisusedtosplittheactivity-independentplancostsofcostcenterPC##

betweentheactivitiesMAH##and SETH##?

Comparetheratiowiththespecifiedplanactivity.

Plan activity Costs Planactivity

MAH## 12,000 h

SETH## 1,200 h

Whentheproportionsofthesplitcostsmatchthoseofyourplanactivities,

post the split in an update run.

Continued on next page

Cost center	Indepen- dent Costs		Dependent Costs (QUAH##)		Planned Activity
	Fixed	Variable	Fixed	Vari- able	(Total)
QUAL##

Plan activity	Costs	Planactivity
MAH##		12,000 h
SETH##		1,200 h

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Unit2: AdvancedPlanningMethods AC412

Task 3:

Plan Price Iteration I

1. ViewthesettingsforthepricecalculationinCustomizing. Whichmethodis

usedforpricecalculationintheplanforversion0?

Method: ____________________

Remain in the version settings.

2. Thinkbacktotheexercisesformanualplanning. Whichoneofyour cost

centers/activitytypesignoresthe“PeriodicPrice”method? (If necessary,

review the “Activity output/prices” planning for your cost center group

H_TECH## and all activity types [*]).

Cost center/activity type:

Method: ________________

3. To which cost component structure for cost component splitsisthe price

calculation in version 0 assigned?

Costcomponent structure: ________________

4. Examinethecorrespondingcostcomponentstructure. Whichcostelement

intervalsareassignedtothe“Externalactivities”componentinthechartof

accounts INT?

Compo- Cost

1.

nent: elements:

2.

3.

Task 4:

Plan Price Iteration II

1. Calculate the plan price in a test run for the current fiscal year and

yourcostcentergroupH_TECH##–withoutbusinessprocesses. Inthe

followingtable, enter thecalculatedprice andbase(capacityor activity).

Choosepriceunit1andthedisplayvarianttotal/variable. Entertheprice

in period 1 in the following table:

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AC412 Lesson: Plan Closing

Cost Activity Overall Variable Basis(fromplanprice

center type Price Price indicator)

CHIP## MAH##

ENER## ENH##

PC## MAH##

SETH##

QUAL## QUAH##

PCR## REPH##

Nowposttheresultandremainontheresultsscreenforthepricecalculation.

2. GototheperiodviewofyourpriceMAH##forcostcenterCHIP##. What

do you notice?

3. GotothecostcomponentsplitforthecostcenterPC##andtheactivity

typeMAH##. Whatcostsoccurineachperiodthatcontainscomponent60

external activitiesand thecost elements451000–415001and451000–

459000 and 470000 – 479000.

Costsincomponent60(perperiod): _______________________

4. OpenanewsessionandintheInformationSystem,gotothe“Plan/Actual

Variance”reportonlyforperiod1andthecostcenterPC##. Whatcostsare

plannedforintervals415000–419000and451000–459000and470000-

479000 for period 1?

Compare this with the costs in component 60 for activity type MAH##

(PC##) in period 1. Why is thisdifferent?

5. Examine the balance of each of your cost centers in the Plan/Actual

ComparisonforgroupH_TECH##. Callthereportforversion0andthe

entire current fiscal year.

Costcenter Plan Balance (Periods BriefCommentsontheBalance

1-12)

CHIP##

ENER##

PC##

QUAL##

REP##

Onlysomecostcentersintheplanhavebeencompletelycredited. Consider

possiblecausesandcheckthemusingthesolutions.

Continued on next page

Cost center	Activity type	Overall Price	Variable Price	Basis(fromplanprice indicator)
CHIP##	MAH##
ENER##	ENH##
PC##	MAH##
	SETH##
QUAL##	QUAH##
PCR##	REPH##

Costcenter	Plan Balance (Periods 1-12)	BriefCommentsontheBalance
CHIP##
ENER##
PC##
QUAL##
REP##

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Unit2: AdvancedPlanningMethods AC412

6. Analyze the price report for your cost center group H_TECH## with

activitytypegroupAT##forallperiodsofthefiscalyear. Setthe“Display

all prices” and “Display in price unit 1” indicators. What additional

informationisprovidediftheindicatorPurelyiterativeissetintheversion?

Inparticular,examinetheMAH##pricefortheCHIP##costcenterinthe

periodviewascomparedtobothavailablepriceindicators(PI1<>PI4)

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AC412 Lesson: Plan Closing

Solution 4: Plan Closing

Task 1:

Plan Reconciliation

1. Inthereport“ActivityTypes: Reconciliation”,checkinyoursendercost

centers(costcentergroupH_SERV##)theplannedandscheduledactivities

for the current fiscal year.

CostCenter/ Planned Sched- Variances Capacity

uled

Activitytype Activity (Sched'd<>

Activity

Planned)

ENER## /

ENH##

QUAL## /

QUAH##

REP## /

REPH##

Continued on next page

CostCenter/ Activitytype	Planned Activity	Sched- uled Activity	Variances (Sched'd<> Planned)	Capacity
ENER## / ENH##
QUAL## / QUAH##
REP## / REPH##

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Unit2: AdvancedPlanningMethods AC412

Howdoyoucheckyouractivitynetworkandhowcanyoureconcileit?

Hint: Resultsareprovidedinthesesolutionsforthepurposeof

illustration. Youshouldalsogettheseresultsifyoucarryout

the tasks listed above correctly.

Evenifsomeofyourresultsaredifferent,youwillbeableto

learn agreat deal fromtheexercises.

Report“ActivityTypes: Reconciliation”QUAL##

CCA:InformationSystem→ReportsforCostCenterAccounting→

PlanningReports→ActivityTypes: Reconciliation

Period: 1-12 current year

Cost center group: H_SERV##

Choose Execute.

Cost Center PlannedAc- Sched- Variances Capacity

/Activitytype tivity uledAc- (Sched'd

tivity <>

Planned)

ENER## / 1,500,000 – 3.000.000

ENH## kWh kWh

QUAL## / 1,500 h 1,800h 20% 1,800h

QUAH##

REP## / 1,200 h 1,200h – 1,500h

REPH##

AbottleneckoccursontheQualityAssurancecostcenterbecause20%

moreactivityisrequiredthanthecostcenterhasplannedasactivity

output.

Youcannowreconciletheplanmanually(decentralizedplanchange

bythecostcentermanager)oruseautomaticplanreconciliation.

2. Understandingtheconcepts: Whatconsequenceswouldapricecalculation

haveifplanningwerenotreconciledinthefollowingscenario:

Scheduled Activity → Plan Activity?

Continued on next page

Cost Center /Activitytype	PlannedAc- tivity	Sched- uledAc- tivity	Variances (Sched'd <> Planned)	Capacity
ENER## / ENH##		1,500,000 kWh	–	3.000.000 kWh
QUAL## / QUAH##	1,500 h	1,800h	20%	1,800h
REP## / REPH##	1,200 h	1,200h	–	1,500h

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AC412 Lesson: Plan Closing

Thinkaboutthissituationcarefully(youwillfindnotesinthesettingsfor

pricecalculation)orcompareyouranswerwiththesolutions.

a) Understandingtheconcepts: ScheduledActivity→PlanActivity?

Theplanpricecalculationwouldtriggeranerrormessagebecausethe

plan prices would not exactly reflect all plan costs (it is possible to

determinethetoleranceinthesettingsforpricecalculations).

Example:Costcentersender: 10.000,-10,000.00plancostsfor100h

plan activity = 100.00 / h.

If 120 h (receiver cost center) have been scheduled, 12,000.00 in

plannedcostsaresenttothereceiverviathepricecalculation,although

only 10,000.00 in plan costs exist.

3. Gotothereport PlanningOverviewofyour costcenterQUAL##(since

this does not have a reconciled plan), and check the total costs and the

activity quantities planned there.

Continued on next page

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Unit2: AdvancedPlanningMethods AC412

Cost Indepen- Depen- Planned

dent dent

center Activity

Costs Costs

(QUAH##)

Fixed Variable Fixed Vari- (Total)

able

QUAL##

a) TodisplayaplanningoverviewofthecostcenterQUAL##,select:

CCA:InformationSystem→ReportsforCostCenterAccounting→

PlanningReports→CostCenters: PlanningOverview

Period: 1 – 12 current year

Cost center QUAL##

Choose Execute.

Choose column variant fixed/variable

Costcen- Inde- Dependent PlannedAc-

ter pen- Costs tivity

dent-

(QUAH##)

Costs

Fixed Variable Fixed Vari- (Total)

able

QUAL## 144.000,- -(Indepen- 60.000,- 120.0001,-,500h

dent

Always

fixed

4. ExecutetheplanreconciliationonlyforthecostcentergroupH_TECH##

in the test run and without businessprocesses.

Forwhichcostcenterdoesthesystemrecommendaplanadjustment,and

how much?

Costcenter: _____________Amount: _____________

Continued on next page

100

Cost center	Indepen- dent Costs		Depen- dent Costs (QUAH##	)	Planned Activity
	Fixed	Variable	Fixed	Vari- able	(Total)
QUAL##

Costcen- ter	Inde- pen- dent- Costs		Dependent Costs (QUAH##)		PlannedAc- tivity
	Fixed	Variable	Fixed	Vari- able	(Total)
QUAL##	144.000,-	-(Indepen- dent Always fixed	60.000,-	120.00	01,-,500h

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AC412 Lesson: Plan Closing

Accept the automatic plan adjustment by posting the results of the plan

reconciliation for your cost centers only.

a) Plan reconciliation: only for cost center group H_TECH## CCA:

Planning→PlanningAids→PlanReconciliation:

Cost center group (H_TECH##)

No business processes

Periods 1 – 12 in current fiscal year

Test run

Costcenter: QUAL##Newplanactivity1,800h(+300hor20%)

Accepttheautomaticplanadjustmentbypostingtheresultsoftheplan

reconciliation foryourcost centergroup.

5. Intheplanningoverview,comparethecostsonyourcostcenterQUAL##

withtheresultsoftask3inthelesson“MasterData: ActivityType”.

Whichcostshavechangedduetoplanreconciliation?

Continued on next page

101

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Unit2: AdvancedPlanningMethods AC412

Cost Indepen- Dependent Planned

dent

center Costs Activity

Costs

(QUAH##)

Fixed Variable Fixed Vari- (Total)

able

QUAL##

a) TocalltheplanningoverviewofcostcenterQUAL##(accordingto

plan reconciliation), select:

CCA:InformationSystem→ReportsforCostCenterAccounting→

PlanningReports→CostCenters: PlanningOverview

Period: 1-12 current year

Cost center QUAL##

Choose Execute.

Costcenter Inde- Depen- PlannedAc-

pendent dent tivity

Costs Costs

(QUAH##)

Fixed Variable Fixed Vari- (Total)

able

QUAL## 144.000,- -(Indepen- 60.000,- 144.000,-(1+,800h(+

dent 20%) 20%)

Alwaysfixed

Theplanactivityandthevariablecostswereeachincreasedby20%

(activity-dependentvariablecostsfrom120,000to144,000).

Variableactivityinput(orquantityconsumption)wouldlikewisehave

beenincreasedby20%,butitdoesnotexisthere.

Continued on next page

102

Cost center	Indepen- dent Costs		Dependent Costs (QUAH##)		Planned Activity
	Fixed	Variable	Fixed	Vari- able	(Total)
QUAL##

Costcenter	Inde- pendent Costs		Depen- dent Costs (QUAH##	)	PlannedAc tivity
	Fixed	Variable	Fixed	Vari- able	(Total)
QUAL##	144.000,-	-(Indepen- dent Alwaysfixed	60.000,-	144.000,- 20%)	(1+,800h(+ 20%)

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AC412 Lesson: Plan Closing

Task 2:

Plan Cost Splitting

Forexactpricecalculation,theactivity-independentplancostsmustbesplittothe

activity types assigned to the cost center.

You want to split all costs in line with the corresponding planned activity

quantities.

1. DefineasplittingruleR##“thatisbasedontheactivityquantity”,uses

thesplittingmethod“12”,andisvalidforplanversion“0”.

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

Allocations → Activity Allocation → Splitting → Define Splitting

Structure

Double-click Splitting Rule.

Choose Edit → New Entries.

Rule Text Method

R## Basedonactivityquantity 12

SelectthesplittingruleR##andgotothedialogstructuretree.

Double-click Selection for Rules.

Choose Edit → New Entries

Version: 0

Save your data!

Continued on next page

103

Rule	Text	Method
R##	Basedonactivityquantity	12

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Unit2: AdvancedPlanningMethods AC412

2. Createasplittingrule##“SplittingGroup##”thatusesthesplittingrule

R##createdintheprevioustask, and onlyoneassignment“A– Splitall

costs”.

a) Double-clickSplittingStructure. ChooseEdit→NewEntries

Structure Text

## Splitting group ##

Selectthestructure##andgotothedialogstructuretree.

Double-click Assignments.

Choose Edit → New Entries

Assignment Text Rule

A Split all costs R##

SelecttheassignmentAandgotothedialogstructuretree.

Double-clickSelectionforAssignment. ChooseEdit→NewEntries

From Value To Value Group

Cost 400000 699999

element

Activity AT##

type

Save your data!

Continued on next page

104

Structure	Text
##	Splitting group ##

Assignment	Text	Rule
A	Split all costs	R##

	From Value	To Value	Group
Cost element	400000	699999
Activity type			AT##

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AC412 Lesson: Plan Closing

3. AssignyourcostcenterPC##toyournewsplittingstructure##.

a) Toassignthesplittingstructuretothecostcenter,select:

IMG: Controlling → Cost Center Accounting → Planning →

Allocations → Activity Allocation → Splitting → Assign Splitting

Structure to Cost Centers

Cost center: PC##

Version: 0

Fiscal year: Current fiscal year

ChooseSplittingStructureAssignment→Change

Select the cost center PC##:

Positionyour cursor on splittingstructure##

Choose Edit → Assign

Save your entries.

4. Split theplan costs only for yourcost center PC##asa test run. What

ratioisusedtosplittheactivity-independentplancostsofcostcenterPC##

betweentheactivitiesMAH##and SETH##?

Comparetheratiowiththespecifiedplanactivity.

Plan activity Costs Planactivity

MAH## 12,000 h

SETH## 1,200 h

Continued on next page

105

Plan activity	Costs	Planactivity
MAH##		12,000 h
SETH##		1,200 h

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Unit2: AdvancedPlanningMethods AC412

Whentheproportionsofthesplitcostsmatchthoseofyourplanactivities,

post the split in an update run.

a) ToexecuteplancostsplittingforthecostcenterPC##,select:

CCA: Planning→Allocations→Splitting

Cost center: PC##

Version: 0

Period: 1 – 12 current year

Select Execute Test run

Plan activity Costs Planactivity

MAH## ~ 490.000,- 12,000 h

SETH## ~ 49.000,- 1,200 h

If the ratio is the same as the plan activity, execute splitting in an

update run.

Task 3:

Plan Price Iteration I

1. ViewthesettingsforthepricecalculationinCustomizing. Whichmethodis

usedforpricecalculationintheplanforversion0?

Method: ____________________

Remain in the version settings.

a) Tocalculatepricesintheplaninversion0,select:

IMG:Controlling→GeneralControlling→Organization→Maintain

Versions

Version: 0 (select)

Settings by fiscal year (level 5)

Current year: Double-click

Methodforpricecalculationintheplan: Periodicprice

Remain in the version settings.

2. Thinkbacktotheexercisesformanualplanning. Whichoneofyour cost

centers/activitytypesignoresthe“PeriodicPrice”method? (If necessary,

review the “Activity output/prices” planning for your cost center group

H_TECH## and all activity types [*]).

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106

Plan activity	Costs	Planactivity
MAH##	~ 490.000,-	12,000 h
SETH##	~ 49.000,-	1,200 h

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AC412 Lesson: Plan Closing

Cost center/activity type:

Method: ________________

a) Costcenterthatdoesnotcalculateyourpriceasaperiodicprice:

Cost center CHIP## with price MAH## calculates the price as an

averageyearlyprice. Theaveragepriceindicatorissetduringplanning.

Reason: The cost center has fluctuating periodic activities (low

production in the summer). However, the prices should be held

constant for the entire year.

3. To which cost component structure for cost component splitsis the price

calculation in version 0 assigned?

Cost component structure: ________________

a) Todeterminethecostcomponentstructureforcostcomponentsplit,

select:

IMG:Controlling→GeneralControlling→Organization→Maintain

Versions

Version: 0 (select)

Settings by fiscal year (level 5)

Current year: Double-click

Cost component structure IE provides the components of the price

calculation.

4. Examinethecorrespondingcostcomponentstructure. Whichcostelement

intervalsareassignedtothe“Externalactivities”componentinthechartof

accounts INT?

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Unit2: AdvancedPlanningMethods AC412

Compo- Cost

1.

nent: elements:

2.

3.

a) “External activities” component

IMG: Controlling → Cost Center Accounting → Planning →

Allocations→ActivityAllocation→PriceCalculation→Settingsfor

CostComponentSplit→DefineCostComponentStructure:

ChooseDefineCost Component Structure

Select IE

Double-clickAssignmentcostcomponent-costelementinterval

Chart of accounts: INT

Compo- Cost 1. 415000–415001

nent: elements:

2. 451000–459000

3. 470000–479000

Task 4:

Plan Price Iteration II

1. Calculate the plan price in a test run for the current fiscal year and

yourcostcentergroupH_TECH##–withoutbusinessprocesses. Inthe

followingtable, enter thecalculatedprice andbase(capacityor activity).

Choosepriceunit1andthedisplayvarianttotal/variable. Entertheprice

in period 1 in the following table:

Cost Activity Overall Variable Basis(fromplanprice

center type Price Price indicator)

CHIP## MAH##

ENER## ENH##

PC## MAH##

SETH##

QUAL## QUAH##

PCR## REPH##

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108

Cost center	Activity type	Overall Price	Variable Price	Basis(fromplanprice indicator)
CHIP##	MAH##
ENER##	ENH##
PC##	MAH##
	SETH##
QUAL##	QUAH##
PCR##	REPH##

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AC412 Lesson: Plan Closing

Nowposttheresultandremainontheresultsscreenforthepricecalculation.

a) TocalculatethepriceforcostcentergroupH_TECH##,select:

CCA:Planning→Allocations→PriceCalculation

Cost center group (H_TECH##)

No business processes

All periods in the current fiscal year

Deselect Test run

Execute.

Goto → Format → Price Unit 1

Settings→DisplayVariant→Select→PriceComplete/Variable

Cost Activity Overall Variable Basis(fromplanprice

center type Price Price indicator)

CHIP## MAH## 234,- 99,- Planactivity

ENER## ENH## 0,17 0,13 Capacity

PC## MAH## 152,- 61,- Planactivity

SETH## 291,- 150,- Planactivity

QUAL## QUAH## 193,- 80,- Planactivity

PCR## REPH## 200,- 100,- Planactivity

(Prices specifiedin thetablearerounded).

Remain in the results screen.

2. GototheperiodviewofyourpriceMAH##forcostcenterCHIP##. What

do you notice?

a) PeriodviewofpriceMAH##ofcostcenterCHIP##.

In the price result,

select CHIP## with MAH##.

Goto: Periods

Thepriceremainsconstant,althoughdifferentactivityquantitiesoccur

in each period (= average price).

Navigatebacktotheresultslistofthepricecalculation.

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109

Cost center	Activity type	Overall Price	Variable Price	Basis(fromplanprice indicator)
CHIP##	MAH##	234,-	99,-	Planactivity
ENER##	ENH##	0,17	0,13	Capacity
PC##	MAH##	152,-	61,-	Planactivity
	SETH##	291,-	150,-	Planactivity
QUAL##	QUAH##	193,-	80,-	Planactivity
PCR##	REPH##	200,-	100,-	Planactivity

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Unit2: AdvancedPlanningMethods AC412

3. GotothecostcomponentsplitforthecostcenterPC##andtheactivity

typeMAH##. Whatcostsoccurineachperiodthatcontainscomponent60

externalactivitiesandthecost elements451000–415001 and451000–

459000 and 470000 – 479000.

Costsincomponent60(perperiod): _______________________

a) CostcenterPC##andactivitytypeMAH##: Costcomponentsplit.

In the price result,

select row PC## / MAH##.

→ Goto → Components

Thecostcomponent60externalactivitiescontainsabout13,480in

costsineachperiod,abouthalfofwhichisvariable.

4. OpenanewsessionandintheInformationSystem,gotothe“Plan/Actual

Variance”reportonlyforperiod1andthecostcenterPC##. Whatcostsare

plannedforintervals415000–419000and451000–459000and470000-

479000 for period 1?

Compare this with the costs in component 60 for activity type MAH##

(PC##) in period 1. Why is thisdifferent?

a) Todeterminethe“Plan/actualvariance”forperiod1andcost center

PC##, select:

System → Create session:

CCA:InformationSystem→ReportsforCostCenterAccounting→

Plan/Actual Comparisons→CostCenter:

Actual/Plan/Variance

Cost center: PC##

Period: 1-12 current year

Choose Execute.

OncostcenterPC##,only5.000,-wasplannedtocostlocation470000,

although element 60 contains 13,480.

Reason: Inadditiontotheprimarycostelementsofacostcenter,the

costcomponentsplitalsotakesintoconsiderationthecorresponding

original cost components for each iterative price that is allocated

(secondarycosts)tothecost centerintheplan.

AlthoughcostcenterPC##onlyconsumed5,000, youractivitytype

MachineHours(MAH##)containsexternalactivitycosts. Inthiscase,

theexternal activitycostsfor onemachine houroriginated from the

servicecostcentersrepairs,qualityassurance,andenergy.

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AC412 Lesson: Plan Closing

5. Examine the balance of each of your cost centers in the Plan/Actual

ComparisonforgroupH_TECH##. Callthereportforversion0andthe

entire current fiscal year.

Costcenter Plan Balance (Periods BriefCommentsontheBalance

1-12)

CHIP##

ENER##

PC##

QUAL##

REP##

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111

Costcenter	Plan Balance (Periods 1-12)	BriefCommentsontheBalance
CHIP##
ENER##
PC##
QUAL##
REP##

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Unit2: AdvancedPlanningMethods AC412

Onlysomecostcentersintheplanhavebeencompletelycredited. Consider

possiblecausesandcheckthemusingthesolutions.

a) Toplanthebalanceofeachcostcenter, select:

CCA:InformationSystem→ReportsforCostCenterAccounting→

Plan/Actual Comparisons→CostCenter:

Actual/Plan/Variance

Cost center group (H_TECH##)

All periods in the fiscal year

Choose Execute.

Gototheindividualcostcentersviathevariation.

Cost Plan Balance(Periods BriefCommentsontheBalance

center 1-12)

CHIP## 0,- (butperiodicbalance>average

price)

ENER## 51.000,- (pricebasedoncapacity)

PC## 0,-

QUAL## 0,-

REP## 0,-

ThecostcenterENER##hasnotbeencreditedofallplancosts. Asa

resultofthepricecalculationbasedoncapacity,allfixedcostsofthe

costcenter aredistributed viacapacity, notviatheplannedcredit (=

schedule). Theremainingcostsstaythereand must bepostedtoPA

(preparation costs at a higher level).

Calculation of the balance: 102,000.00 fixed costs / 3,000,000

kWh capacity * 1,500,000 kWh plan activity. You can view the

corresponding distribution of fixed costs in the planning overview

report.

TheCHIP##costcenter(averagepriceMAH##forfluctuatingperiodic

activity)alsohasabalanceineachperiod. However,thisbalancelevels

outduringtheyear(seeplan/actualcomparisonforoneperiodonly).

Allothercostcenters,whichcalculatedyourplannedpricesbasedon

theplanactivity,anddonothaveanaverageprice,haveaperiodicplan

balanceaswell asatotalplanbalanceofzero.

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112

Cost center	Plan Balance(Periods 1-12)	BriefCommentsontheBalance
CHIP##	0,-	(butperiodicbalance>average price)
ENER##	51.000,-	(pricebasedoncapacity)
PC##	0,-
QUAL##	0,-
REP##	0,-

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AC412 Lesson: Plan Closing

6. Analyze the price report for your cost center group H_TECH## with

activitytypegroupAT##forallperiodsofthefiscalyear. Setthe“Display

all prices” and “Display in price unit 1” indicators. What additional

informationisprovidediftheindicatorPurelyiterativeissetintheversion?

Inparticular,examinetheMAH##pricefortheCHIP##costcenterinthe

periodviewascomparedtobothavailablepriceindicators(PI1<>PI4)

a) PricereportforcostcentergroupH_TECH##: Purelyiterativeindicator

CCA:InformationSystem→ReportsforCostCenterAccounting→

Prices→ Cost Centers: ActivityPrices

Cost center group (H_TECH##)

Period: 1

Display all selected prices.

Choose Execute.

Select rows CHIP## / MAH## / PI 1

GototheperiodviewbyselectingthePeriodScreenicon.

Result: Allallocatedpricesareequallyhighperperiod

SelecttherowCHIP##/MAH##/PI4(purely-iterative)

Go to the period view:

Result: Thesystemdisplaysdifferingprices(purelyiterative) inthe

periods.

Priceindicator4“purelyiterative”showsyouhowhighacomparable

pricethathasbeenperiodicallyiteratedwouldbe,forexample,when

you usemanual pricesor average prices.

Forexample,selectrowCHIP##,MAH##(averageprice)usingprice

indicator4(purelyiterative),andgototheperiodview. Thereyoucan

seewhattheperiodicallyexactpriceforeachperiodwouldbe,although

ayearlyaveragepriceisusedhereforallocation.

This purely iterative price is calculated using period costs / period

activities,whiletheaveragepriceusesyearlycosts/yearlyactivities.

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Unit2: AdvancedPlanningMethods AC412

Lesson Summary

You should now be able to:

• Performthefinalplanningactivitiessuchasplanreconciliation, plancost

splitting, and plan price calculation

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AC412 Unit Summary

Unit Summary

You should now be able to:

• 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

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UnitSummary AC412

116