AC412_EN_Col62_FV_Part_A4 (第5页) | ERP软件技术分享

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AC412 Test Your Knowledge

Test Your Knowledge

1. Whatisthemaincharacteristicofstandardcosting?

2. Activitytypescanbeusedtocalculatetheoperatingrateandtargetcosts.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

3. Thepricecanonlybesetmanuallyinactivityoutputplanning.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

4. Automatic Planning Techniques

Choosethecorrectanswer(s).

□ A Planningtemplatesarebasedonacostcenter.

□ B Atemplatecanbeusedforseveralcostcenters.

□ C Variable quantities can be defined.

□ D Whenatemplateiscreated,itreferstoanenvironment.

5. Which methods can you use for the automatic allocation of activities in

planning?

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TestYourKnowledge AC412

Answers

1. Whatisthemaincharacteristicofstandardcosting?

Answer: Themaincharacteristicofstandardcostingisthatyouplanvalues

andquantitiesfor specifictimeframes, independentlyof theactualvalues

from previous periods.

2. Activitytypescanbeusedtocalculatetheoperatingrateandtargetcosts.

Answer: True

Activitytypescanbeusedtocalculatetheoperatingrateandtargetcosts.

3. Thepricecanonlybesetmanuallyinactivityoutputplanning.

Answer: False

Thepricecanbesetiterativelyormanually. Theiterativeapproachconsiders

allactivityrelationshipsbetweencostcenterscalculatedbytheR/3System.

4. Automatic Planning Techniques

Answer: B, C, D

Planningtemplatesarenot basedonacost center.

Aspecifictemplatecanbeusedforseveralcostcenters.

Variable quantities can be defined.

Whenatemplateiscreated,itreferstoanenvironment.

5. Which methods can you use for the automatic allocation of activities in

planning?

Answer:

• Assessment

• Indirectactivityallocation(postedquantitiesandquantitiescalculated

inversely)

• Template allocation

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Unit 3

Actual Cost Allocation

Unit Overview

Thislessonexlainstheconceptsofactualcostandactivityallocation,demonstrates

howtoexecutetransaction-basedactivityallocationsandexplainsthemethods

of periodic activity allocation.

Unit Objectives

After completing thisunit, you will beableto:

• Explaintheconceptofactualcostandactivityallocation

• Execute,cancel,andreposttransaction-basedactivityallocations

• Describeandimplementtheconceptof“EnteringSenderActivities”

• Describeandusetechniquesforperiodicactivityallocation

• Describeandusetarget=actualaccrualcostcalculations

• Describeand use indirect activity allocation

• Describe and use template allocation

• Describeandusetarget=actual activityallocation

Unit Contents

Lesson: Transaction-Based Activity Allocation..............................120

Exercise 5: Transaction-Based Postings................................125

Lesson: Periodic Activity Allocation ..........................................131

Exercise 6: Period-End Closing Allocations ............................141

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Unit3: ActualCostAllocation AC412

Lesson: Transaction-Based Activity Allocation

Lesson Overview

Thislessonexplainstheconceptofactualcostandactivityallocation

Lesson Objectives

After completingthislesson, you will beable to:

• Explaintheconceptofactualcostandactivityallocation

• Execute,cancel,andreposttransaction-basedactivityallocations

• Describeandimplementtheconceptof“EnteringSenderActivities”

Business Example

Activitiesareallocatedintheactualsafterplanningiscompleted. Youpostactivity

allocationsandexecuteinitialtransaction-basedchecksusingreports.

The Concept of Actual Cost Accounting

Figure 32: The Concept of Actual Cost Accounting

Whenactualcostsareentered, primarycostsaretransferredfromtheprevious

component tocost accounting. In theControlling component (CO), theactual

costs are transferred in real time from the components Financial Accounting

(FI), Asset Accounting (FI-AA), Materials Management (MM), Production

Planning (PP), and Personnel Administration (PA-PA). The costs recorded in

thesecomponentswereassignedtoanobjectofcostaccounting(suchasacost

center or internal order).

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AC412 Lesson: Transaction-Based Activity Allocation

InControlling, allmanual actualpostingsarestructured according to thesame

principle. Youcanenterdataeitherwithindividualentry(forcomplexallocations)

or list entryif largequantitiesof dataareinvolved.

Incontrasttoactivity-dependentplanning,accountassignmentsarenotmade

directly to the activity type. Instead, the assignments are made only to the

responsibleCOobject. Thisminimizesthetimeandeffortrequiredtoenterdata.

Activity allocation assigns only quantities to accounts. These quantities are

usuallyvaluatedusinganexistingplanprice. Thisenablesreal-timeinformation

tobeprovidedondebitsandcreditsforthereceiverandsender.

Direct Activity Allocation

Figure 33: Direct Activity Allocation

Directactivityallocationmeansthattheinternalactivitiesprovidedaremeasured,

entered,andallocated. Toexecutedirectactivityallocation,createanactivitytype

withactivitytypecategory1. Notethatbeforeyoucanexecutedirectactivity

allocation,youmustdefinewhichcostcentersareprovidingwhichactivitytypes.

The activity types must, therefore, be planned on the sender cost center in the

R/3 System.

Toenter adirect activityallocation, enter thecost centerprovidingtheactivity

(sender),thecostcenterreceivingtheactivity(receiver),thetypeofactivity,and

thequantityoftheactivityprovided. Notethatonlyonecostcentercanbethe

senderofadirectactivityallocation. Thereceivercanbeanytruecontrolling

object (suchasacostcenter, anorder, oraproject).

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Unit3: ActualCostAllocation AC412

Direct activity allocation credits the sender cost center and debits the receiver

cost centers. The debits andcreditsaremadeusinga secondarycost element

(category “43”). The debits and credits equal the activity quantity provided,

multipliedbytheactivity pricewhereappropriate.

Thecostelementusedduringthedirectallocationofinternalactivityisdefaulted

bythemasterdatafortheactivitytype. However,youcanchangethisinthecost

center/activitytypeplan. Thecostelementcannotbechangedintheallocation

transaction.

Direct activity allocation is transaction-based and documented by sender and

receiver line items.

Figure 34: Manual Actual Price

Youcanmanuallyenteractualpricesduringactivityallocationswithouthaving

towaituntilrevaluation. Itisstillpossibletocalculateactualprices.

You can manually enter an actual price for an activity type of a cost center

independent of actual price calculation. Planning data is often obsolete,

particularlyinlaterperiods. However,thereismorespecificinformationavailable

onchangingpricestocovercostdifferences. Withthismanualorplanningprice,

youcancovercostdifferenceswithoutchangingtheplanningdata.

Thispriceisusedtovaluateactivityrelationshipsbetweencostcenters. Depending

onthepriceindicator,thepricecanbesetmanuallyoroverwrittenretroactively

by actual price calculation.

The standard planner profile SAPALL contains theplanning layout 1-N01 for

manualentryofanactualpriceforactivitytypesofcostcenters. Thelayoutalso

showsyouanyposteddatathatexistsfor theplanprice.

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AC412 Lesson: Transaction-Based Activity Allocation

Youcansetthefixedorvariableportionoftheactualpriceforanactivitytypeon

costcenters. Youcanalsospecifytheactualpriceunitandactualpriceindicator.

Figure 35: Entering Sender Activities

Thefunction“EnterSenderActivities”enablesyoutoentermeasuredactivity

quantities for a cost center and compare them with the allocated activity

quantity. For example, if you allocated activities using indirectly determined

activityquantities(comparetarget=actualactivityallocationorindirectactivity

allocation),variancescanoccurintheactualquantitiesdetermined. Ifyouusea

measured quantity, the system is able to determine amore precise operating

rate. Thisprovidesmoredetailedinformationontargetcostsandthecausesof

variances. If the allocatedquantitydiffersfrom themeasured quantity, output

quantityvariancesoccurduringvariancecalculation.

Set the indicator “Actual quantitymanually”for the activity typeof the cost

center in the activity type master data, to post these activity quantities for all

activitytypecategories. Youcanoverwritethisdefaultduringactivityplanning

for cost centers.

Activity type 4:

Youcanalsousethisfunctiontoenteranactivityquantitythatisproducedby

yourcostcenterandisnotallocatedtootherControllingobjects. Youenterthis

quantityfor thepurposesof cost center control. ThisallowstheR/3Systemto

calculatetheoperatingrate(actualactivitydividedbyplanactivity)foryourcost

centerand,consequently,targetcostsandvariances. Thisiswhatdistinguishes

activitytypecategory4fromastatisticalkeyfigure.

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Unit3: ActualCostAllocation AC412

Activity type category 4 is frequently used by administration and sales cost

centerstoallocatecoststoProfitabilityAnalysis(CO-PA).

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AC412 Lesson: Transaction-Based Activity Allocation

Exercise 5: Transaction-Based Postings

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Executetransaction-basedpostingsandactivityallocations

Business Example

After closing planning, post various costs in the current period to your cost

centers. Inaddition, allocateyouractivitytypesfromcategory1tothereceiver

(based on transactions).

Task 1:

Transaction-Based Postings

1. Preparation: Change your user settings so that the analysis period for

planning and the reporting period are set to the current period in the

current fiscal year.

Task 2:

G/L Account Postings

1. Enter the following actual postings for your cost centers in the current

period. Make the posting using thecurrent date and choose the entry

variantandcostcenter. ChoosethecontrolindicatorV0(Nocontrol)and

enter the following items.

Tosimplifytheprocess,youcanselecttheTemplateAC412aandreplace

thecostcenternumberwithyournumber. Checkyourentriesbeforemaking

the posting.

G/LAccount Debit/Credit Amount Tax Cost

Indicator Center

404000 D 3.000 V0 ENER##

416100 D 2.000 V0 ENER##

416200 D 15.000 V0 ENER##

430000 D 5.000 ENER##

470000 D 1.500 V0 ENER##

415000 D 6.000 V0 QUAL##

420000 D 8.000 QUAL##

Continued on next page

125

G/LAccount	Debit/Credit Indicator	Amount	Tax	Cost Center
404000	D	3.000	V0	ENER##
416100	D	2.000	V0	ENER##
416200	D	15.000	V0	ENER##
430000	D	5.000		ENER##
470000	D	1.500	V0	ENER##
415000	D	6.000	V0	QUAL##
420000	D	8.000		QUAL##

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Unit3: ActualCostAllocation AC412

G/LAccount Debit/Credit Amount Tax Cost

Indicator Center

430000 D 10.000 QUAL##

470000 D 2.000 V0 QUAL##

420000 D 60.000 PC##

430000 D 40.000 PC##

470000 D 5.000 V0 PC##

420000 D 32.500 CHIP##

430000 D 10.000 CHIP##

470000 D 3.000 V0 CHIP##

113100 H 203.000

Task 3:

Activity allocations

1. AllocatetheactivitiesofyourproductioncostcentersPC## andCHIP##

directlytoaproductionorder. Tosimplifythetransaction,allocatethemall

totheorderAC412. Executetheallocationintheentryvariant“Order”

and enter the following in the list entry:

Sender Sender Receiver Unit Total

CostCenter ActivityType Order Quantity

P## MAH## AC412 H 1.200

PC## SETH## AC412 H 100

CHIP## MAH## AC412 H 320

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G/LAccount	Debit/Credit Indicator	Amount	Tax	Cost Center
430000	D	10.000		QUAL##
470000	D	2.000	V0	QUAL##
420000	D	60.000		PC##
430000	D	40.000		PC##
470000	D	5.000	V0	PC##
420000	D	32.500		CHIP##
430000	D	10.000		CHIP##
470000	D	3.000	V0	CHIP##
113100	H	203.000

Sender CostCenter	Sender ActivityType	Receiver Order	Unit	Total Quantity
P##	MAH##	AC412	H	1.200
PC##	SETH##	AC412	H	100
CHIP##	MAH##	AC412	H	320

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AC412 Lesson: Transaction-Based Activity Allocation

Solution 5: Transaction-Based Postings

Task 1:

Transaction-Based Postings

1. Preparation: Change your user settings so that the analysis period for

planning and the reporting period are set to the current period in the

current fiscal year.

a) Preparation: User Settings

CCA: Information System→User Settings

Planningperiod: Selectthecurrentperiodandfiscalyear.

Reportingperiod: Selectthecurrentperiodandfiscalyear.

Save your entries. Select Back.

Task 2:

G/L Account Postings

1. Enter the following actual postings for your cost centers in the current

period. Make the posting using thecurrent date and choose the entry

variantandcostcenter. ChoosethecontrolindicatorV0(Nocontrol)and

enter the following items.

Tosimplifytheprocess,youcanselecttheTemplateAC412aandreplace

thecostcenternumberwithyournumber. Checkyourentriesbeforemaking

the posting.

G/LAccount Debit/Credit Amount Tax Cost

Indicator Center

404000 D 3.000 V0 ENER##

416100 D 2.000 V0 ENER##

416200 D 15.000 V0 ENER##

430000 D 5.000 ENER##

470000 D 1.500 V0 ENER##

415000 D 6.000 V0 QUAL##

420000 D 8.000 QUAL##

430000 D 10.000 QUAL##

470000 D 2.000 V0 QUAL##

Continued on next page

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G/LAccount	Debit/Credit Indicator	Amount	Tax	Cost Center
404000	D	3.000	V0	ENER##
416100	D	2.000	V0	ENER##
416200	D	15.000	V0	ENER##
430000	D	5.000		ENER##
470000	D	1.500	V0	ENER##
415000	D	6.000	V0	QUAL##
420000	D	8.000		QUAL##
430000	D	10.000		QUAL##
470000	D	2.000	V0	QUAL##

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Unit3: ActualCostAllocation AC412

G/LAccount Debit/Credit Amount Tax Cost

Indicator Center

420000 D 60.000 PC##

430000 D 40.000 PC##

470000 D 5.000 V0 PC##

420000 D 32.500 CHIP##

430000 D 10.000 CHIP##

470000 D 3.000 V0 CHIP##

113100 H 203.000

a) G/L account postings:

Accounting→FinancialAccounting→GeneralLedger→Document

Entry → Enter G/L Account Document

Choose Enter.

Document date: Today’s date

Choose: Screenvariant “Withcost center”

Ifappropriate,chooseaccountassignmenttemplateAC412aandonly

change the cost center numbers.

Beforesaving,makesurethatallvaluesarecorrect. Thenchoose: Post

IgnoreanywarningmessagesthatappearbyselectingEnter.

Task 3:

Activity allocations

1. AllocatetheactivitiesofyourproductioncostcentersPC## andCHIP##

directlytoaproductionorder. Tosimplifythetransaction,allocatethemall

totheorderAC412. Executetheallocationintheentryvariant“Order”

and enter the following in the list entry:

Continued on next page

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G/LAccount	Debit/Credit Indicator	Amount	Tax	Cost Center
420000	D	60.000		PC##
430000	D	40.000		PC##
470000	D	5.000	V0	PC##
420000	D	32.500		CHIP##
430000	D	10.000		CHIP##
470000	D	3.000	V0	CHIP##
113100	H	203.000

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AC412 Lesson: Transaction-Based Activity Allocation

Sender Sender Receiver Unit Total

CostCenter ActivityType Order Quantity

P## MAH## AC412 H 1.200

PC## SETH## AC412 H 100

CHIP## MAH## AC412 H 320

a) Activity allocations

CCA:ActualPostings→ActivityAllocation->Enter

Choose the screen variant Order.

Choose the list variant.

Enter the specified items.

Post the allocations.

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Sender CostCenter	Sender ActivityType	Receiver Order	Unit	Total Quantity
P##	MAH##	AC412	H	1.200
PC##	SETH##	AC412	H	100
CHIP##	MAH##	AC412	H	320

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Unit3: ActualCostAllocation AC412

Lesson Summary

You should now be able to:

• Explaintheconceptofactualcostandactivityallocation

• Execute,cancel,andreposttransaction-basedactivityallocations

• Describeandimplementtheconceptof“EnteringSenderActivities”

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AC412 Lesson: Periodic Activity Allocation

Lesson: Periodic Activity Allocation

Lesson Overview

Thislessondescribestarget=actualaccrualcalculation. Italsoexplainsindirect

activityallocation,actualtemplateallocationandtarget=actualactivityallocation.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Describeandusetechniquesforperiodicactivityallocation

• Describeandusetarget=actualaccrualcostcalculations

• Describeand use indirect activity allocation

• Describe and use template allocation

• Describeandusetarget=actual activityallocation

Business Example

At the endof the period, theactivitiesthat werenot allocated manuallycanbe

allocatedautomaticallyusingperiod-basedtechniques.

Target=Actual Accrual Methods

Figure 36: Calculation of Accrued Costs

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Unit3: ActualCostAllocation AC412

Expenses are often allocated differently in Financial Accounting (FI) than in

Controlling(CO).Forexample,thesemaybeexpensesthatareonlyassignedto

singleperiodsinFI,butneedtobedistributedevenlythroughoutperiodsinCO,

(valuationdifferences,suchasannualoilcosts). Thesecouldalsobecoststhatare

incurredforCO,butarenotenteredinFI(additionalcosts,suchasaccruedrent).

Thedistributionandpostingoftheseaccruedcostsiscalledaccrualcalculation.

You can calculate accruals in two ways:

• You can post accrued costs by using recurring entry in Financial

AccountingandpassingthemontoControllinginthisway.

• Youcancalculateaccruedcostsincostaccountingusingthecostsposted

there. You canuse the followingapproaches:

– Accrual calculation using the percentage method (overhead

percentage rate)

– Accrualcalculationusingthetarget=actualmethod(postingsbased

ontheamountofplannedaccruedcostsinactualdata,eitherdependent

or independent on activity)

Figure 37: Target=Actual Accrual Methods

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AC412 Lesson: Periodic Activity Allocation

The target=actual method is used for the accrual calculation of

activity-dependentcosts. Thismethodisparticularlyusefulwhereyoucanplan

accrual onaperiod basisandwherethecostsareactivity-dependent. Youplan

activity-dependent primarycostsusinganaccrualcostelement (cost element

category 4) for the following:

• Costcentersforwhichyouwanttocalculateaccrual

• Thetimeperiodinwhichyouwanttoexecuteaccrualcalculations

Whencalculatingaccrualinactual,theR/3Systemdeterminesthetargetcosts

oftherelevantcostcenterbasedonanactivitytype,andinsertsthetargetvalues

in the actual value fields. In target=actual accrual calculation, you determine

whichcreditobject(costcenterororder)iscreditedforeachtarget=actualcost

element.

Before you define a target=actual accrual calculation, you must fulfill the

following prerequisites:

• Createtarget=actual costelements(category 4)

• Runactivitytypeplanningforthecostcentersandactivitytypes

• Planactivity-dependentprimarycostsunderatarget=actualcostelement

Theactivity-dependentplancostsareusedintargetcostcalculationstodetermine

the accrual amounts for the target=actual method. The target costs of a cost

center/activitytypearedeterminedusingthefollowingcalculation: Fixedplan

costsplusvariableplancosts,multipliedbytheoperatingrateoftheactivitytype

of the cost center.

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Unit3: ActualCostAllocation AC412

Indirect Activity Allocation in the Actual

Figure38: IndirectActivityAllocationinActualData(Category3)

Indirect activityallocation automaticallyassignsactivitiesin the actual data.

Unlikethedirect, manualallocationofactivity, youneedtodefinekeysforthe

automaticperiodicallocationofactualactivities. Inthesamewayasallother

periodicallocationmethods,indirectactivityallocationusessegmentsandcycles,

todefinesenderandreceiverrelationships. Youdefinetheprocessingmethodsfor

eachsegment. Differentmethodscanoccurtogetherinonecycle. Thecostsare

allocatedusingasecondarycostelementfromcategory43. Thecostelement

assignment is defaulted from the master data of the activity type for the cost

center/activity type plan, and can be changed.

Cost centersfunction assenders in indirectactivityallocation. Thereceivers

of anindirect activity allocationcanbecost centers, WBSelements, internal

orders, cost objects, or business processes.

Depending on the activity type category, you can use one of two allocation

methods:

• When you can determine the total activity forthe sender, use indirect

activityallocationtodistributethepostedactivityquantitiesfromthesender

to the receiver based on specific keys.

• For activitiesthat are tobe planned on asender object, useactivity type

category three (manual entry, indirect allocation). The corresponding

segmentmustusethesenderrule“Postedquantities”. Allreceiverrules

are valid here except “fixed quantities”.

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AC412 Lesson: Periodic Activity Allocation

Figure39: IndirectActivityAllocationinActualData(Category2)

Foractivitytypeswhoseactualactivityquantitiescannotbecalculatedorcan

onlybecalculatedinatime-consumingmanner,theR/3Systemdeterminesthe

activities using the following methods:

• Thesenderactivityquantityisderivedfromthereceivertracingfactors(with

globaloraweightedfactorthatisdefinedpersender)

• Thesenderactivityisderivedfromthecorrespondingentriesinthesegment

definition(asafixedsenderor receiverquantity)

This second form of indirect activity allocation usesactivity type category 2

(indirectentry,indirectallocation). Thecorrespondingsegmentmusteitheruse

thesenderrule“InverselyCalculatedQuantity”alongwithanyreceiverrule,

or theidenticalsender andreceiver rules“FixedQuantities”. Ifyouusesender

rulesfor“inverselycalculatingthequantity”,thesender-specificweightingfactors

mentionedabovearecalculatedwiththesendervaluesfunction(defaultvalue

= 1).

When the cycle is run, the system first calculates the allocation bases of the

receivers,todeterminehowtheactivitiesofthesendershouldbedistributed. The

sumofthetracingfactors,multipliedbythe“sendervalues”isthetotalactivity

of the sender. This quantity is then credited to the sender and debited to the

receivers accordingly.

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Unit3: ActualCostAllocation AC412

Actual Template Allocation

Figure 40: Actual Template Allocation

Templateallocationisusedtocalculatethequantitiesconsumedbythereceiver

cost centers.

Thecostsarecalculatedbyvaluatingthequantitieswithprices.

Tocalculatetherequireddata,thetemplateusesR/3standardoruser-defined

functions. Thesefunctionsmakeitpossibletoreferencespecificfieldcontentsor

applycomplexalgorithmstooperativedatafromtheR/3System.

Templateallocationcanbemadeto acostcenter on anactivity-independent or

activity-dependent basis.

Arequirementfortemplateallocationtoacostcenteristhatatemplatemustbe

assignedto thecost center. You makethisassignmentbyentering atemplate

master datafor the corresponding cost center.

Theallocationisbasedonperiodsandfiscal years.

Inadditiontocostcentersandcostcenter/activitytypes,thereceiverobjectsfor

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

processes.

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AC412 Lesson: Periodic Activity Allocation

Figure 41: Template Definition

Atemplateisadynamictoolthatusesfunctionsandformulastocalculatevalues

andthatdeterminestheresultofĺBooleanexpressions(trueorfalse). Itconsists

of a table (row/column) structure.

Intheobjectcolumn,youcanenteranobjectyourself(suchascostcenter1000

andactivitytype 1410) or you can havethesystem determinethisinformation

automaticallyduring evaluation(for example, thecost centerof aspecificcost

center category).

To activate an item, you can specify the active or inactive values, or you can

define a condition that is checked when evaluation is carried out to establish

whethertherequirementsforanallocationhavebeenfulfilled.

Inactivity-independenttemplateallocation,thevariablequantityfactordetermines

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

receiver object withthe variablefactor. Youcan enter a constant valuefor the

factor,orhavethesystemcalculateitautomaticallyatthetimeofevaluation.

The planned fixed quantities represent fixed consumption quantities that you

enter asconstant values or have the systemcalculateautomaticallyat the time

of evaluation.

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Unit3: ActualCostAllocation AC412

Target=Actual Activity Allocation

Figure 42: Target=Actual Activity Allocation (Cat. 5)

Thetarget=actualactivityallocationisaparticulartypeofindirectactivity

allocationforactualquantities. Incontrasttotheotherformsofindirectactivity

allocation, it uses iterative (step-by-step) calculations based on the activity

networkandtheoperating rateasatracingfactor.

Thefollowingprocedureisusedfortarget=actualactivityallocation:

• Plan your activity network as usual. The sender cost centers plan their

activity output and use activity type category 1, 2, or 3. Category 1 is

normally used.

• Thereceiversplantheiractivityinputoftheactivitiesproducedbythecost

centers. Thisgivesyou yourplannedactivitynetwork. Thetarget=actual

methodrequiresacompletelyreconciledplanatperiodlevel.

• After posting the actual activities to the receivers, the system can

determineanoperatingrate. Usingthisrateandthe(fixed/variable)plan

activity output, the system calculates the target activity output for the

receivingcostcenters. Thisresultsinthetargetactivityofthesendercost

centers.

• The variable portion of the plan activity quantity is adjusted by the

target=actualactivityallocationforthereceivercostcenters/activitytypes,

and is updated as the variable actual activity quantity. The fixed part is

transferredfromtheplantoactualinthetarget=actualactivitycalculation.

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AC412 Lesson: Periodic Activity Allocation

This actual allocation requires the use of the actual activity type category 5

(target=actualallocation). Thetarget=actualallocationisiterative,whichmeans

thatrecursiveactivityrelationshipsaretakenintoaccount.

Figure 43: Target=Actual Activity Allocation: Example

As a rule, target=actual activity allocation is primarily used if the service cost

center'sactivityisdirectlydependentontheoperatinglevelsoftheprimarycost

centers.

Thetarget=actualactivityallocationofanenergycostcenterisdescribedinthe

example on the slide, as follows:

1. First, all cost centersplantheir activity output.

2. Whenplanningactivityinput,thetwoproductioncostcentersdeterminehow

many kWh they want to consume.

3. Aftertheactualactivitieshavebeenpostedtothereceivers(machinehours),

an operating rate can be derived for each production cost center (in this

case: 92% and 120%).

4. Duringtarget=actualactivityallocation,thefixedplannedinputquantities

arepostedintheactualdata. Thevariableinputquantitiesaremultipliedby

theoperatingrateandcorrespondingactualpostingsaremade.

Result:

• Theenergycost center producesanactualquantityof125,000kWh(plan

100,000kWh),ofwhichthereceiversconsumeanactualquantityof120,000

kWh(plan100,000kWh)and23,000kWh(plan25,000kWh)respectively.

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Unit3: ActualCostAllocation AC412

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AC412 Lesson: Periodic Activity Allocation

Exercise 6: Period-End Closing

Allocations

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Usethetarget=actualprocedureforaccruedcostcalculations

• Describetheconcept of enteringsenderactivities

• Configureanduse automatic periodicproceduresfor activity allocations,

suchasindirectactivityallocationortarget=actualactivityallocation

Business Example

Post the accrued costs from both production cost centers using the

target=actual procedure and the operating rate of the receiver cost center.

Youwanttomakecertainpostingandallocationsatperiod-endclosingthatwere

notpossiblemanuallybecausetheycouldnotbemeasuredor becauseitwould

have taken toomuch time andeffort to measurethem (activity type categories

2, 3, and 5).

• Postthesenderactivitiesofthequalityassurancecostcenter(category3),

andallocatethemaccordingtothestatisticalkeyfigure“producedunits”to

the production cost centers.

• Allocateandposttheactivitiesoftheenergycostcenter(category5)using

theoperatingrateofthereceiver. Thisensuresthattheactivityfluctuationsof

theproductioncostcentersalsoaffecttheconsumptionofenergyactivities.

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Unit3: ActualCostAllocation AC412

Task 1:

Target=Actual Method for Accrual Calculation

Thereisayearlycostforproduction-relatedwastedisposalforPC##andCHIP##.

Youhavealreadyplannedtheseaccruedcostsundercostelement489000(misc.

accruedcosts). Becausethesecostsoccuronlyonceayear, youwanttoaccrue

thecostsevenlyoverthemonths. Asthesecostsfluctuatedependingonactivity,

use the target=actual accrual method.

1. Analyzecostelement489000. Whichcostelementcategorycontainsthe

cost element?

2. GototheplanningoverviewforyourcostcenterPC##. Whichfixedand

variablecostsareplannedunderthiscostelement(489000)forthecurrent

period? Name the activity type (activity-dependent) for which planning

was carried out.

Cost Costcenter Activitytype Plannedfixed PlanCosts

Element cost

Variable

489000 PC##

3. Checkthetarget=actualaccrualsinCustomizing. Whichobjectservesas

theaccrualobjectforthetarget=actualaccrualforthecostcenterPC##?

Hint: Thecostcenterbelongstobusinessarea1000.

4. Check the operating rate of cost centerPC## for activity type MAH##

using the plan/actual variance report.

Cost Activity Actual Plan OperatingRate

center type Activity activity

(=%variance+100)

PC## MAH## %

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142

Cost Element	Costcenter	Activitytype	Plannedfixed cost	PlanCosts Variable
489000	PC##

Cost center	Activity type	Actual Activity	Plan activity	OperatingRate
				(=%variance+100)
PC##	MAH##			%

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AC412 Lesson: Periodic Activity Allocation

5. Executetheaccrualforbothofyourproductioncostcenters(H_PROD##)

andthecurrent periodin an UPDATERUN. Whichcostsareposted in

actualtothecostcentersundercostelement489000? Describetheresultsof

theactualcostscalculation forthecostcenterPC##.

Cost element 489000:

Cost center Activitytype TotalValue FixedValue

PC## MAH##

CalculationforPC##withactivitytypeMAH##: ___________

6. ChecktheresultsoftheaccrualinthePlan/ActualVarianceReportforthe

costcenterPC##. Whichcostsarepostedtothecostcentersinactualfor

the current period?

Cost center CostElement Actualcosts PlanCosts

PC## 489000

Task 2:

Indirect Activity Allocations

ForthecostcenterQualityAssuranceQUAL##, youcanentertheexactactual

activity per period(sender activity), but youcannot enter which receiver cost

centersconsumedtheseactivities, asthisistoo complex. However, youknow

fromexperiencethatthenumberofhoursrequiredtocarryoutqualityassurance

hoursdependsonthenumberofproducedunits. Asdifferentunitsareproduced

(PCsand chips), youmust determineaweightedaverage/ratiothat reflectsthe

timeand effortrequiredtocarryouttheinspection.

1. SenderactivitiesEnter the senderactivitiesfor thecost centerQUAL##

andtheactivitytypeQUAH##(160h)atthecurrentdate. Sincetheactivity

typecategoryisActual3,youcanenterthissenderactivity. Theallocation

of these posted quantities should automatically occur every period using

indirect activity allocation.

2. EnterthestatisticalkeyfigureNPROD(producedunits)fortheproduction

cost centers PC## and CHIP##, under today's date. This statistical key

figureservesasthebasisfortheallocationofqualitychecks.

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143

Cost center	Activitytype	TotalValue	FixedValue
PC##	MAH##

Cost center	CostElement	Actualcosts	PlanCosts
PC##	489000

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Unit3: ActualCostAllocation AC412

ReceiverCenter Statistical Key Total

Figure

PC## NPROD 120 pieces

CHIP## NPROD 400 pieces

3. Cycle Processing:

YouwanttoallocatetheactivitiesofcostcenterQUAL##totheproduction

costcenters. Todothis,youusethequantitiesalreadyentered,anddistribute

them to the receiver cost centers (cost center group H_PROD##) using

the statistical key figure NPROD. Based on experience, you know that

inspectionsforPCstake10timesmore timethan for chips, andtherefore

you apply a weighted ratio.

Atthestartofthecurrentfiscalyear, createacyclenamedILVQ##that

takescorrespondingdefaultsintoconsideration.

Inthefirstsegment(S1), youdefineforthesegmentheaderthat100%of

theactualpostedquantitiesaretobeallocatedaccordingtothereceiver

tracingfactorVariableportionbasedonactualstatisticalkeyfigures.

EnterthecostcenterQUAL##withtheactivitytypeQUAH##assender

andthecostcentergroupH_PROD##asreceiver.

DefinethestatisticalkeyfigureNPRODasthereceivertracingfactor.

Usingweightingfactors,youdeterminethatcostcenterPC##(forexample,

1000) requires ten times as much time and effort as cost center CHIP##

(for example, 100).

Assignthecycletoacyclerungroup,whichyoucreateunderanewrun

groupAG##(“withParallelProcessing”). Thisensuresthatallcyclescan

run in parallel in the course.

Check and save the cycle.

4. Run the cycle ILVQ## for the current period in the test run. What

quantitiesareallocatedfromthesender? Howmanyqualityhoursareposted

to the receiver?

Sender: Receiver:

PC## h CHIP##: 1 h

PC##: 10 h

Explain the quantity calculation.

Repeat the cycle in anupdate run.

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144

ReceiverCenter	Statistical Key Figure	Total
PC##	NPROD	120 pieces
CHIP##	NPROD	400 pieces

Sender:		Receiver:
PC##	h	CHIP##: 1	h
		PC##: 10	h

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AC412 Lesson: Periodic Activity Allocation

5. Gotothecycleoverviewanddisplayallcyclesforindirectactualactivity

allocation.

Changetheoverviewlayoutsothatthecolumns“Lastchangedby”,“Cycle

rungroup”and“Lastexecutedon”arealsodisplayed.

Fromtheoverview,godirectlytothecostaccountingdocumentthatyou

generated.

Document number:

Whatamount wascreditedtoSenderQUAL##?

QUAL## >

CHIP##

QUAL##>PC##

Task 3:

Target=actualactivityallocationforcostcenterENER##:

General explanation:

Asyoucannotexactlymeasuretheactivityoftheenergycostcenter,butstillwant

todistributeitfairlytothereceiver,youusethetarget=actualactivityallocation.

This allows you to determine the activity flow from the sender relative to the

operating rate of the receiver cost centers.

1. Intheplanning overview, enterthecostcenterENER##forthecurrent

period. What quantity of energy activitiesENH## are to be transferred

(fixedandvariable)tothereceiversPC##andCHIP##?

Cost Activity ECost EActivity Quantity Quantity Quantity

center Type center Fixed Variable

ENER## ENH## CHIP## MAH## kWh kWh

ENER## ENH## PC## MAH## kWh kWh

2. UsetheActual/Planvariancereporttoanalyzethecurrentoperatingrate

forthereceivercostcentersPC##andCHIP##inthecurrentperiod.

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145

QUAL## > CHIP##
QUAL##>PC##

Cost center	Activity Type	ECost center	EActivity	Quantity	Quantity Fixed	Quantity Variable
ENER##	ENH##	CHIP##	MAH##		kWh	kWh
ENER##	ENH##	PC##	MAH##		kWh	kWh

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Unit3: ActualCostAllocation AC412

Cost Activity Actual Planned Operat

center Type Activity Activity ing

Rate

(% variance+100)

PC## MAH## h h %

CHIP## MAH## h h %

3. Executetarget=actualactivityallocationforthecurrentperiod.

RunyourcostcentergroupH_TECH##inatestruninversion0.

WhatoperatingratedidcostcenterENER##haveinthecurrentperiod?

Operating rate of ENER##: ________%

Post the results.

4. UsetheActual/PlanVarianceReporttodeterminewhichactualcostsfrom

cost centerENER## were allocated to the receiver PC##. Go totheline

itemsofcostelement639200andchoosethelayout“ActivityAllocation”.

Sender/ Receiver/ Quantity Value

ActivityType ActivityType

ENER##/ENH## /

146

Cost center	Activity Type	Actual Activity	Planned Activity	Operat ing Rate
(% variance+100)
PC##	MAH##	h	h	%
CHIP##	MAH##	h	h	%

Sender/ ActivityType	Receiver/ ActivityType	Quantity	Value
ENER##/ENH##	/

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AC412 Lesson: Periodic Activity Allocation

Solution 6: Period-End Closing

Allocations

Task 1:

Target=Actual Method for Accrual Calculation

Thereisayearlycostforproduction-relatedwastedisposalforPC##andCHIP##.

Youhavealreadyplannedtheseaccruedcostsundercostelement489000(misc.

accruedcosts). Becausethesecostsoccur onlyonceayear, youwanttoaccrue

thecostsevenlyoverthemonths. Asthesecostsfluctuatedependingonactivity,

use the target=actual accrual method.

1. Analyzecostelement489000. Whichcostelementcategorycontainsthe

cost element?

Answer: Toanalyzecostelement489000, select:

CCA:MasterData→CostElement→IndividualProcessing→Display

Cost element: 489000

Costelementcategory: 4Accrual/deferralperdebit=actual

2. GototheplanningoverviewforyourcostcenterPC##. Whichfixedand

variablecostsareplannedunderthiscostelement(489000)forthecurrent

period? Name the activity type (activity-dependent) for which planning

was carried out.

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147

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Unit3: ActualCostAllocation AC412

Cost Costcenter Activitytype Plannedfixed PlanCosts

Element cost

Variable

489000 PC##

a) Planning overviewof cost center PC##

CCA:InformationSystem→ReportsforCostCenterAccounting→

PlanningReports→CostCenter: PlanningOverview

Cost center: PC##

Period: Current period

Version: 0

Choose Execute.

Enter the values in the table.

Notethattheactivitytypeisdisplayedinthetotalsline.

CostEl- Cost Activity Planned Plan

ement center type fixedcost CostsVari-

able

489000 PC## MAH## 5,000,- 5,000,-

3. Checkthetarget=actualaccrualsinCustomizing. Whichobjectservesas

theaccrualobjectforthetarget=actualaccrualforthecostcenterPC##?

Hint: Thecostcenterbelongstobusinessarea1000.

a) Accrual object for target=actual accrual

IMG:Controlling→CostCenterAccounting→ActualPostings→

Period-EndClosing→AccrualCalculation→Target=ActualMethod

→MaintainTarget=ActualCredit→MaintainTarget=ActualCredit

Cost element 489000: Detail screen

Goto →DetailScreen→Diff. byBus. Area

Objects in company code 1000 and business area 1000 are defined

by the order: 9AEUDE1000_T .

4. Check the operating rate of cost centerPC## for activity type MAH##

using the plan/actual variance report.

Continued on next page

148

Cost Element	Costcenter	Activitytype	Plannedfixed cost	PlanCosts Variable
489000	PC##

CostEl- ement	Cost center	Activity type	Planned fixedcost	Plan CostsVari- able
489000	PC##	MAH##	5,000,-	5,000,-