AC412_EN_Col62_FV_Part_A4 (第6页) | ERP软件技术分享

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AC412 Lesson: Periodic Activity Allocation

Cost Activity Actual Plan OperatingRate

center type Activity activity

(=%variance+100)

PC## MAH## %

a) Operating rateof the cost center PC##

CCA:InformationSystem→ReportsforCostCenterAccounting→

Plan/ActualComparisons→CostCenters: Actual/Plan/Variance

Cost center: PC##

Period: Current period infiscal year

Version: 0

Choose Execute.

Cost Activity Actual Plan OperatingRate

center type Activity activity

(=%variance+100)

PC## MAH## 1,200h 1,000h 120%

5. Executetheaccrualforbothofyourproductioncostcenters(H_PROD##)

andthecurrent periodin an UPDATERUN. Whichcostsareposted in

actualtothecostcentersundercostelement489000? Describetheresultsof

theactualcostscalculation forthecostcenterPC##.

Cost element 489000:

Cost center Activitytype TotalValue FixedValue

PC## MAH##

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149

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

Cost center	Activity type	Actual Activity	Plan activity	OperatingRate
				(=%variance+100)
PC##	MAH##	1,200h	1,000h	120%

Cost center	Activitytype	TotalValue	FixedValue
PC##	MAH##

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Unit3: ActualCostAllocation AC412

CalculationforPC##withactivitytypeMAH##: ___________

a) To execute the accrual:

CCA:Period-EndClosing→SingleFunctions→Accrual

Costcentergroup: H_PROD##

Period: Currentperiodinfiscalyear

Update Run

Select Detaillist.

Choose Execute.

Expandusingthedisplayvariant“FixedValue”.

Costcenter Activitytype TotalValue FixedValue

PC## MAH## 11,000,- 5,000,-

Thefixedcosts(5,000.00)arepostedinActualasplanned. Thevariable

plancostsforhazardouswastearemultipliedwiththeoperatingrate

andpostedinactual(5,000.00*120%=6,000.00). Thispostingresults

intheaboveorderbeingcredited. AllFIpostingsforhazardouswaste

will then be posted to this order.

6. ChecktheresultsoftheaccrualinthePlan/ActualVarianceReportforthe

costcenterPC##. Whichcostsarepostedtothecostcentersinactualfor

the current period?

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150

Costcenter	Activitytype	TotalValue	FixedValue
PC##	MAH##	11,000,-	5,000,-

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AC412 Lesson: Periodic Activity Allocation

Cost center CostElement Actualcosts PlanCosts

PC## 489000

a) Toestablishtheresultsofaccrualcalculation,select:

CCA:InformationSystem→ReportsforCostCenterAccounting→

Plan/ActualComparisons→CostCenters: Actual/Plan/Variance

Cost center: PC##

Period: Current period infiscal year

Version: 0

Choose Execute.

Costcenter CostElement Actualcosts PlanCosts

PC## 489000 11,000,- 10,000,-

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151

Cost center	CostElement	Actualcosts	PlanCosts
PC##	489000

Costcenter	CostElement	Actualcosts	PlanCosts
PC##	489000	11,000,-	10,000,-

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Unit3: ActualCostAllocation AC412

Task 2:

Indirect Activity Allocations

ForthecostcenterQualityAssuranceQUAL##, youcanentertheexactactual

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

centers consumedtheseactivities, as this istoocomplex. However, you know

fromexperiencethatthenumberofhoursrequiredtocarryoutqualityassurance

hoursdependsonthenumberofproducedunits. Asdifferentunitsareproduced

(PCsand chips), youmust determineaweightedaverage/ratio that reflectsthe

timeand effortrequired to carryouttheinspection.

1. SenderactivitiesEnter thesenderactivitiesfor thecost centerQUAL##

andtheactivitytypeQUAH##(160h)atthecurrentdate. Sincetheactivity

typecategoryisActual3,youcanenterthissenderactivity. Theallocation

of these posted quantitiesshould automatically occur every period using

indirect activity allocation.

a) Sender activities

CCA:ActualPostings→SenderActivities→Enter

Go to the list screen.

Sendercenter: QUAL##

Activitytype: QUAH##

Activityquantity: 160 h

Save your entries.

2. EnterthestatisticalkeyfigureNPROD(producedunits)fortheproduction

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

figureservesasthebasisfortheallocationofqualitychecks.

ReceiverCenter Statistical Key Total

Figure

PC## NPROD 120 pieces

CHIP## NPROD 400 pieces

a) ToenterthestatisticalkeyfigureNPROD,select:

CCA:ActualPostings→StatisticalKeyFigures→Enter

Go to the list screen.

Save your entries.

3. Cycle Processing:

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152

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

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AC412 Lesson: Periodic Activity Allocation

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 timethanfor chips, andtherefore

you apply a weighted ratio.

Atthestartofthecurrent fiscalyear, createacyclenamedILVQ##that

takescorresponding defaultsintoconsideration.

Inthefirstsegment(S1), youdefineforthesegmentheader that100%of

theactualpostedquantitiesaretobeallocatedaccordingtothereceiver

tracingfactorVariableportionbasedonactualstatisticalkeyfigures.

EnterthecostcenterQUAL##withtheactivitytype QUAH##assender

andthecostcentergroup H_PROD##asreceiver.

DefinethestatisticalkeyfigureNPRODasthereceivertracingfactor.

Usingweightingfactors,youdeterminethatcostcenterPC##(forexample,

1000) requires ten times asmuch 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.

a) To create a cycle, select:

CCA: Period-End Closing → Single Functions → Allocations →

Indirect Activity Allocation

Extras → Cycle → Create

Cycle: ILVQ##

Start date: 01/01/ current fiscal year

Choose Enter.

Text: Allocation Quality ##

Attach segment

Choose Enter.

Segmentname: S1–“IndirectAAQuality##”

Segment header tab:

Sender Values:

Continued on next page

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Unit3: ActualCostAllocation AC412

Rule: Posted quantities

Share in: 100% Actual values

Receiver Tracing Factor:

Rule: Variable portions type

Actual statistical key figures

Scaling: No scaling

Sender/Receiver:

Sender: Cost center QUAL##

Sender: Activity type: QUAH##

Receiver: Costcenter group: H_PROD##

Receiver Tracing Factor:

Var. portiontype: Actual statistical keyfigures

Statistical key figure: NPROD

Receiver weighting factors(per 100)

CHIP##:

PC##:

(ProducedunitsofPCsrequire10timesmoretimeandefforttocheck

than chips.)

Header: Cycle→Check→Formal check

Save your entries.

Goto → Cycle Run Group:

Enter AG## and choose Create.

Enter “With Parallel Processing”.

Choose Enter.

Save your entries.

Choose Back.

Save the entirecycleand exit the screen.

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

quantitiesareallocatedfromthesender? Howmanyqualityhoursareposted

to the receiver?

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AC412 Lesson: Periodic Activity Allocation

Sender: Receiver:

PC## h CHIP##: 1 h

PC##: 10 h

Explain the quantity calculation.

Repeat the cycle in an update run.

a) Execute cycle

CCA: Period-End Closing → Single Functions → Allocations →

Indirect Activity Allocation

Period: Current to current

Fiscal Year: Current fiscal year

Cycle: ILVQ##

Choose Enter.

Select Test run.

Choose Execute.

Results:

Hint: To display the sender and receiver activity quantity,

change thelayoutdisplay ifnecessary.

Sender: Receiver:

PC## -160 h CHIP##: 40 h

PC##: 120 h

Repeat the cycle in an update run.

Reason: The 160 h from the cost center QUAL## (posted actual

quantities) are allocated as follows:

CHIP## receives 40h: Calculation basis: 400 portions (posted

statisticalkeyfigureNPROD=400pieces)x1(weightingfactor)

PC## receives 120h: Calculation basis: 1200 portions (posted

statisticalkeyfigureNPROD=120pieces)x10(weightingfactor)

5. Gotothecycleoverviewanddisplayallcyclesforindirectactualactivity

allocation.

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155

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

Sender:		Receiver:
PC##	-160 h	CHIP##:	40 h
		PC##:	120 h

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Unit3: ActualCostAllocation AC412

Changetheoverviewlayoutsothatthecolumns“Lastchangedby”,“Cycle

rungroup”and“Lastexecutedon”arealsodisplayed.

Fromtheoverview,godirectlytothecostaccountingdocumentthatyou

generated.

Document number:

Whatamount wascreditedtoSenderQUAL##?

QUAL## >

CHIP##

QUAL##>PC##

a) Cycle Overview

CCA: Period-End Closing → Single Functions → Allocations →

Indirect Activity Allocation

Extras → Cycle →Display Overview

Select the items “Indirect Activity Allocation” and “Actual” and

choose Execute.

Changetheoverviewlayoutsothatthefields“Previousprocessing”

and“Cyclerungroup”areaddedtothedisplay.

Position the cursor on your cycle in the links selection and choose

“Previous Processing”!

Choose Enter.

Document number ____________________

Double-click thedocument (see table).

QUAL## > ~7,733,- (40h*193planprice)

CHIP##

QUAL##>PC## ~23,200 (120h*193planprice)

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156

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

QUAL## > CHIP##	~7,733,-	(40h*193planprice)
QUAL##>PC##	~23,200	(120h*193planprice)

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AC412 Lesson: Periodic Activity Allocation

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

a) Target=actualactivityallocationforcostcenterENER##:

Planningoverviewfor cost centerENER##

CCA:InformationSystem→ReportsforCostCenterAccounting→

PlanningReports→CostCenters: PlanningOverview

Cost center: ENER##

Period: Currentperiodincurrentfiscalyear

Version: 0

Choose Execute.

Costcen- Activity- ECost- E Quan- Quanti- Quanti-

ter Type center Activity tity tyFixed tyVari-

able

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

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

The reports shows the planned credit.

2. UsetheActual/Planvariancereporttoanalyzethecurrentoperatingrate

forthereceivercostcentersPC##andCHIP##inthecurrentperiod.

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157

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

Costcen- ter	Activity- Type	ECost- center	E Activity	Quan- tity	Quanti- tyFixed	Quanti- tyVari- able
ENER##	ENH##	CHIP##	MAH##	300.000	-	kWh
ENER##	ENH##	PC##	MAH##	1.200.000	-	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 %

a) OperatingrateforreceivercostcentersPC##andCHIP##

CCA:InformationSystem→ReportsforCostCenterAccounting→

Plan/ActualComparisons→CostCenters: Actual/Plan/Variance

Cost center: PC##

Period: Currentperiodincurrentfiscalyear

Choose Execute.

Costcenter Activity- ActualAc- PlannedAc- Operating

Type tivity tivity

Rate

(% variance+100)

PC## MAH## 1200h 1000h 120%

CHIP## MAH## 320h 350h 91%

CHIP##** MAH##** 320h 200h** 160%**

**Costcenterhasplannedactivitiesof200hinperiods6-9,and350h

in the remaining periods.

3. Executetarget=actualactivityallocationforthecurrentperiod.

RunyourcostcentergroupH_TECH##inatestruninversion0.

WhatoperatingratedidcostcenterENER##haveinthecurrentperiod?

Operating rate of ENER##: ________%

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

Costcenter	Activity- Type	ActualAc- tivity	PlannedAc- tivity	Operating Rate
(% variance+100)
PC##	MAH##	1200h	1000h	120%
CHIP##	MAH##	320h	350h	91%
CHIP##**	MAH##**	320h	200h**	160%**

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AC412 Lesson: Periodic Activity Allocation

Post the results.

a) Toexecutetarget=actualactivityallocation,select.

CCA: Period-End Closing → Single Functions → Allocations →

Target=Actual Activity Allocation

Costcentergroup: H_TECH##

Businessprocesses: None

Version: 0

Period: Currentperiodincurrentfiscalyear

Select Test run.

Choose Execute.

Operating rate of ENER##:

(Periods 6-9: 128 %)

Post the results.

4. UsetheActual/PlanVarianceReporttodeterminewhichactualcostsfrom

cost center ENER## wereallocated to the receiver PC##. Go to the line

itemsofcostelement639200andchoosethelayout“ActivityAllocation”.

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Unit3: ActualCostAllocation AC412

Sender/ Receiver/ Quantity Value

ActivityType ActivityType

ENER##/ENH## /

a) Resultsof thetarget=actualactivityallocation

CCA: Information System > Reportsfor Cost CenterAccounting >

Plan/ActualComparisons→CostCenters: Actual/Plan/Variance

Cost center: ENER##

Period: Currentperiodincurrentfiscalyear

Version: 0

Choose Execute.

Selectthelineitemforcostelement639200(allocatedactualcosts)

Double-click the entry.

Choose Actual Line Items.

In the line item, choose:

Layout: Secondarycostsactivityallocations

Sender/Activity Receiver/Activity Quantity Value

Type Type

ENER##/ENH## PC##/MAH## -120,000 -19,920,-

kWh

Plan price

0,166*

120,000kWh

160

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

Sender/Activity Type	Receiver/Activity Type	Quantity	Value
ENER##/ENH##	PC##/MAH##	-120,000 kWh	-19,920,-
			Plan price 0,166* 120,000kWh

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AC412 Lesson: Periodic Activity Allocation

Lesson Summary

You should now be able to:

• Describeandusetechniquesforperiodicactivityallocation

• Describeandusetarget=actualaccrualcostcalculations

• Describeand use indirect activity allocation

• Describe and use template allocation

• Describeandusetarget=actual activityallocation

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UnitSummary AC412

Unit Summary

You should now be able to:

• Explaintheconceptofactualcostandactivityallocation

• Execute,cancel,andreposttransaction-basedactivityallocations

• Describeandimplementtheconceptof“EnteringSenderActivities”

• Describeandusetechniquesforperiodicactivityallocation

• Describeandusetarget=actualaccrualcostcalculations

• Describeand use indirect activity allocation

• Describe and use template allocation

• Describeandusetarget=actualactivityallocation

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AC412 Test Your Knowledge

Test Your Knowledge

1. Whenactualcostsareentered, aretransferred

from thepreviouscomponenttocostaccounting.

Fillintheblankstocompletethesentence.

2. To execute activity allocation, create an activity type with

activity type category 1.

Fillintheblankstocompletethesentence.

3. Activity type category 4 is frequently used

toallocatecoststoProfitabilityAnalysis(CO-PA).

Fillintheblankstocompletethesentence.

4. Accrual cost calculation

Choosethecorrectanswer(s).

□ A Isthedistributionandpostingofaccrualcosts

□ B CanbepostedintheFinancialAccountingcomponent(FI)using

recurring entries

5. Youcanonlyusethetarget=actualmethodtoaccrueactivity-dependentcosts.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

6. Internalorderscannotbethesenderofindirectactivityallocation.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

7. Theactualactivitytypecategory5mustbeusedforthisactualallocation.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC412

Answers

1. When actual costs are entered, primary costs are transferred from the

previous component to cost accounting.

Answer: primary costs

2. To execute direct activity allocation, create an activity type with activity

type category 1.

Answer: direct

3. Activitytypecategory4isfrequentlyusedbyadministrationandsalescost

centerstoallocatecoststoProfitabilityAnalysis(CO-PA).

Answer: byadministrationandsalescost centers

4. Accrual cost calculation

Answer: A, B

The distribution and posting of these accrued costs is called accrual

calculation.

You can post accrualsin theFinancial Accounting(FI) component using

recurring entries, or determine them in Cost Accounting using the costs

posted there.

5. Youcanonlyusethetarget=actualmethodtoaccrueactivity-dependentcosts.

Answer: False

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

activity-dependent costs.

6. Internalorderscannotbethesenderofindirectactivityallocation.

Answer: False

Costcentersfunctionassendersinindirectactivityallocation.

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AC412 Test Your Knowledge

7. Theactualactivitytypecategory5mustbeusedforthisactualallocation.

Answer: True

Theactualactivitytypecategory 5must beusedfor thisactualallocation

(target=actual allocation).

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Unit3: ActualCostAllocation AC412

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Unit 4

Period-end closing

Unit Overview

Thislessonshowsthedifferentpossibilitiesformonitoringthecostsofareasof

responsibilityandappropriateperiod-endclosingscenarios.

Unit Objectives

After completing thisunit, you will beableto:

• Analyzeandevaluatestandardreportssuchasplan/actualcomparisons

• Explainthelimitationsofplan/actualcomparisons

• Explainthe goals of and options available in enhanced R/3 analysisand

allocation tools

• Explaintheconceptofcontinuouscalculationoftargetcosts

• Interprettarget/actual comparisonsof cost centers

• Usetargetcostanalysisasaninstrumentforcostandactivitycontrollingin

cases of operating fluctuations

• Explainactual costsplittingandhowtoexecuteit

• Distinguishbetweenthevariancecategoriesoftheinputsideandtheoutput

side

• Explain the causes of variances

• Implement variance analysis effectively

• Describethesignificanceofactualpricecalculationanditsprocedures

• Configureandexecuteactual pricecalculation

• UsethecostcomponentsplitinOverheadCostControlling

• DescriberevaluationatactualpricesinProductCostControlling

• ExplainthebusinessreasoningbehindmarginalcostallocationsinCO-OM

• Describetheconceptofandprocedureforpredistributionoffixedcosts

• Configure and use the predistribution of fixed costs in overhead cost

controlling

• Explainwhatneedstobeconsideredforspecialcasesofpredistributionof

fixed costs

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Unit4: Period-endclosing AC412

Unit Contents

Lesson: Plan/Actual Comparison.............................................169

Lesson: Target Cost Analysis .................................................174

Exercise 7: Target Cost Analysis.........................................179

Lesson: Variance Analysis.....................................................191

Exercise 8: Variance Analysis ............................................203

Lesson: Actual Price Revaluation ............................................207

Exercise 9: Actual Price Revaluation....................................213

Lesson: Marginal Costs........................................................224

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AC412 Lesson: Plan/Actual Comparison

Lesson: Plan/Actual Comparison

Lesson Overview

In this lesson, you learn how to analyze standard reports and explain their

limitations.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Analyzeandevaluatestandardreportssuchasplan/actualcomparisons

• Explainthelimitationsofplan/actualcomparisons

• Explainthe goals of and options available in enhanced R/3 analysisand

allocation tools

Business Example

The plan and actual costs have been entered and allocated. Now you want to

utilizethedifferentcostcontrolandanalysismethodsavailableintheR/3System.

Cost Center Balance

Figure 44: Cost Center Balance

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Unit4: Period-endclosing AC412

As soon as all periodic allocations are executed (accrual allocations, periodic

repostings, distributions, assessments, indirect activity allocations, and

target=actual activity allocations), you can executeclosing analyses for your

areasofresponsibility. TheControllingfunctionsavailableintheR/3System

depend onthefunctions you have used duringtheperiod andcost accounting

system that you implement.

Theinformationsystemplaysacrucialrolehere. Therefore,wewillnowtakea

lookatthesimpleanalyticalfunctionsthatareavailable,sothatyoucanmaster

the more advanced functions covered later in this unit. In the “Under/Over

Absorption Actual Costs” column in the plan/actual comparison, you can

analyze the balance of the cost center:

• Thisspecifiesthedebitsonthecostcenter andhowmuchof thesedebits

thecostcenterhaspassedon. Ifthecostcenterhasassessedallitscosts,

the balance is zero.

• For cost centers that allocate activity-related costs using plan prices, the

balanceisusuallytransferredtoProfitabilityAnalysisusingassessment.

Foractivitytypes/costcentersandconstantperiodprices(inthiscase,200.00

EUR/quantityunit),theallocatedcostsareinlinewiththetargetcreditsas

opposedtotheactualactivity–seeaboveillustration.

• Anegativebalance–asshownabove–showsthattheactualcostsincurred

werelessthantheactivitycostsdebitedtothereceiver(-5,000EUR).

Plan/Actual Comparison

Figure 45: Plan/Actual Comparison: Debit Side

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AC412 Lesson: Plan/Actual Comparison

Asimplewayofjudgingthecosteffectivenessofacostcenterinstandardcosting

istocarryoutaplan/actualcomparisononthedebitside. Theactualcostsare

compareddirectlywiththeplancostsinthiscase.

Intheabovereport,theactualcostsexceedtheplancostsby3,000EUR.Thatis,

highercostswereactuallyincurredthanwereplanned.

However,thisreportdoesnottakeintoaccounttheoutputofthecostcenter,sowe

cannotreliablyjudgeitscosteffectivenessfromthisdata.

Figure 46: Plan/Actual Comparison: Credit Side

Theplan/actualvarianceonthecredit sidetellsuswhatcostswereallocated

comparedwiththeplannedallocationforthecostcenter.

Inthisexample, thevarianceonthecreditsideisnegative. Thismeansthatthe

receiversoftheactivities(or costs) of thecostcenter areburdenedwithalot

higher debits than planned.

Theillustrationshowsasimplecaseforonecostcenterwithonlyoneactivitytype

thatisallocatedwithaniterativeplanpriceof200EUR.

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Unit4: Period-endclosing AC412

Figure 47: Period-end closing: Extended Scenarios

In the R/3 System, you can use various methods for advanced analysis of

responsibilityareas. Theappropriatemethoddependsontheorganization'sgoals

and its cost controlling approach.

Fourperiod-endclosingscenariosarethereforeillustratedbelow. Eachpresents

different information and hasdifferent impacts. Thescenarios are designed to

clearlyillustratetheimportance,goals,tools,requiredsteps(Customizing)and

the ideal procedure in each case.

Incertaincases,thesescenarioscanbecombinedwitheachother. Forexample,

you can combine marginal cost allocation with variance analysis, but not with

revaluation at actual prices. More detailed information is contained in the

following scenarios.

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AC412 Lesson: Plan/Actual Comparison

Lesson Summary

You should now be able to:

• Analyzeandevaluatestandardreportssuchasplan/actualcomparisons

• Explainthelimitationsofplan/actualcomparisons

• Explainthe goals of and options available in enhanced R/3 analysisand

allocation tools

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Unit4: Period-endclosing AC412

Lesson: Target Cost Analysis

Lesson Overview

In this lesson, you learn how to analyze cost centers with regard to the actual

operating level.

Lesson Objectives

After completingthislesson, you will beable to:

• Explaintheconceptofcontinuouscalculationoftargetcosts

• Interprettarget/actual comparisonsof costcenters

• Usetargetcostanalysisasaninstrumentforcostandactivitycontrollingin

cases of operating fluctuations

Business Example

Astheoperatinglevelsinyourcompanymayfluctuate,youaremainlyinterested

inatargetcostanalysisthatexamineshowtheactualcostsvarywiththeoperating

level.

Target Costs

Figure 48: Target Cost Analysis: Objective

Inorderthatyoucananalyzetheactualcostsonamoredetailedlevel,youmust

take account of the number of activities actually used as compared to those

plannedinthecostcenter. Costcenteranalysisisbasedonthetargetcosts.

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AC412 Lesson: Target Cost Analysis

The target costs are determined based on the cost center's plan costs and the

activities provided(operating rate). Targetcostsarethose expectedfor certain

activities.

The operating rateindicatestheactual capacity utilization of an activity bya

cost center, and is given as the ratio (in percent) of the actual activity to the

plan activity.

Figure 49: Target costs: Concepts and Calculations

TheR/3Systemcancontinuouslycalculatethetargetcostsdirectly. Thismakesit

possibletoobtainanactual/targetcomparisonbeforetheendoftheperiod. Target

costsdeviate from theplan costsonlywhenactivity-dependent planning has

takenplace. Increasesintargetcostsandactualactivitiesofanactivitytypeare

correlated for the cost center.

Targetcoststhatappearinthestandardreport“Target/ActualComparison”

are calculated as follows:

Debit side:

• Activity-independent plan costs:

– Plan costs = (Fixed) target costs

• Activity-independent plan costs:

– Fixed plan costs = Fixed target costs

– Variableplancosts*operatingrate=Variabletargetcosts

(Secondarycostsarecalculatedusingfixedorvariablequantities)

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Unit4: Period-endclosing AC412

Credit side:

• Targetcredit=Allocatedquantities*iterativeplanprices(fullcostbasis)

Figure 50: Target Costs: Areas of Responsibility

Targetcostscanbeusedinreportingtorepresentvariousareasofresponsibility,

suchascostcentersandcostcentergroups. The“variation”functionallowsyouto

go from one area of responsibilityto another.

Youcananalyzetheactualandtargetcostsforeacharea. Youcanalsoviewthe

appropriateactivitytypesforeacharea,alongwiththecurrentoperatingrates.

Theaboveexampleshowshowtargetcostscanprovidemoredetailedinformation

thantheplan costs, for different operating rates.

Theactualcostsmaybehigherthanthetargetcosts,duetothefollowingreasons:

• The actual costs are too high

• The actual activity quantity is too low

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AC412 Lesson: Target Cost Analysis

Target=Actual Comparison and Target Cost Analysis

Figure 51: Target-Actual Comparison

Thetarget/actualvariancesfromthetargetcostanalysisareusedtocheckthe

economicvariancesofthedebit side. Here, theincurredcostcentercostsare

comparedwiththosethatshouldhavebeenincurred.

Theabovereportshowsthatthecostcenterincurredlesscoststhanitshouldhave

at the same level of operation, even though more actual costs are shown than

plancosts. Thecostcenterhadafavorable(negative)target/actualvariancefor

the debit side (-1,000 EUR). This stems from a higher level of activities than

planned. Thetarget/actualcomparisonreport showstheoperatingrateforeach

individual activity type of the cost center.

Furthermore,the“over/underabsorption”valuedetailswhatcostswereallocated

too high, or toolow(compared to thetarget costs). Thesearevariances of the

estimatedcosts(targetcosts)thataredebitedtoohighortoolowtothereceiver. In

theexampleabove,thereceiverisallocatedwithactivitycoststhataretoohigh

(4,000EUR),whichthenworksoutfavorablyforthesendercostcenter(negative

variance -4,000 EUR).

The illustration showsthat thebalance (under/over absorptionof actual costs)

is the sum of the target/actual variances for the debit side plus the under/over

absorption of the target costs.

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Unit4: Period-endclosing AC412

Figure 52: Target Cost Analysis: Procedure

Ideal sequence for target cost analysis:

• Theperiod-endclosingscenarioswithtargetcostcalculationdiffersfrom

standardanalyzesinthattheactualactivities,andnotjusttheactualcosts

areexaminedtoevaluatethecostcenter'sperformance.

• You can obtain meaningful target costs that increase with the actual

activity output (and thus favorably affect the cost center) only with

activity-dependent planning. The actual costs for activity-independent

planningwouldalwaysequaltheplancosts. Tofullyinterprettheresults,

youshouldfirst executeplan reconciliation to calculatetheexact prices

to be allocated.

• Otherwise, this analysis is easy to use and offers current target cost

calculations, which is an advantage.

• The balance of the cost centers is normally transferred to profitability

analysis, asisthecasewithplan/actual analyses.

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AC412 Lesson: Target Cost Analysis

Exercise 7: Target Cost Analysis

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Analyzestandardreportssuchasplan/actualcomparisons

• Describe how target costs are updated

Business Example

Your choice of analysis tool depends on your management goals. You can

chooseatoolonceyouhavelearnedaboutadvancedplanningandthemethods

for transaction-based and periodic actual costs and activity allocations. In

the exercises below you will examine which analysis tools will provide the

informationandresultsyourequireforthecostcenterRepairs“Rep#”.

Task 1:

Preparation:

1. Inyourusersettings,deletegroupH_TECH##fromthecostcentergroup,

and enter cost center REP## instead.

Task 2:

Checking the plan costs

1. NoactualcostshavebeenpostedtoyourcostcenterREP##forthecurrent

period. Viewtheplannedvaluesbygoingtocostelementplanning(version

0, current period, cost centerREP##, activitytype*[=all], cost elements

400000–699999,freeentry). Whichthreecostelementshavebeenplanned

uptonow? Whatvalueswereplannedforthesecostelements? Forwhich

costelementdidyousetthe“Recordquantity”indicator?

CostCenter: REP##forthecurrentperiod:

Activity Cost Plan Variable Quan- Variable Units Q

tity

Type Type Costs

Fixed

Continued on next page

179

CostCenter: REP##forthecurrentperiod:
Activity Cost Plan Type Type Costs Fixed	Variable	Quan- tity Fixed	Variable	Units Q

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Unit4: Period-endclosing AC412

(Ifthefieldforactivitytypeisblank(or#),wasactivity-independent/fixed

planning carried out?)

Compareyourplanwiththesolution,andchangethevaluesifneeded.

2. Analyzetheplannedoutputof yourcostcenter REP##inplanning of the

activity output.

Whatactivityquantities(activitytype*)wereplannedinthecurrentperiod?

What price did you calculate earlier for this quantity (the price was

automaticallytransferredintoplanningduringpricecalculation)?

What activity quantity was scheduled?

Comparethiswiththevalueinthesolutionsandmakechangesifnecessary.

CostcenterREP##inthecurrentperiod:

Activity Planned Fixed VariablePrice ScheduledActivity

Price

Type Activity

REPH##

3. AnalyzecostcenterREP##usingthetarget/actualcomparisonreportinthe

information system.

Have any actual costs been posted?

Haveanyactivitiesbeenoutputduringtheperiod?

Interpretthetargetcostsusingtheknownvalues.

Interprettheplancostsusingtheknownvalues(gotothenextpageinthe

report).

CostCenter: REP## Interpretation:

Actualcosts:

Actualactivities:

Targetcosts: Sincetheoperatingrate=0: Allplanfixed

costs

(Comparisoncostsifthereiszerooutput)

Plancosts: Allfixedandvariableplancosts

(seenextpageofreportonright-handside)

Continued on next page

180

CostcenterREP##inthecurrentperiod:
Activity Planned Fixed Price Type Activity	VariablePrice	ScheduledActivity

CostCenter: REP##		Interpretation:
Actualcosts:
Actualactivities:
Targetcosts:		Sincetheoperatingrate=0: Allplanfixed costs (Comparisoncostsifthereiszerooutput)
Plancosts:		Allfixedandvariableplancosts (seenextpageofreportonright-handside)

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AC412 Lesson: Target Cost Analysis

Task 3:

1. From the sender cost centerREP##, allocate140hoursof activitytype

REPH## to cost center PC## using direct activity allocation (since the

activitytypeisofactivitytypecategory1). Allocatethehoursinthescreen

variant “cost center” in list entry.

2. AnalyzethetargetcostsagainforthecostcenterREP##.

Howhigh are thetarget costson the debit side (previously 10,000.00),

since the operating rate is 140%?

How did the system calculate this?

Cost center REP##, current period

Targetcosts:

Calculation:

3. NowposttheactualcostsofcostcenterREP##incomponentFI.Usethe

currentdateandchoosethescreenvariantwithcostcenterandquantity.

Choose the control indicator V0 (no control). Remember to enter the

quantity110honthedetailsscreenofcostcenter415100.

Tosimplifyentry,youcanuseaccountassignmenttemplateAC412band

justchangethecostcenterstoyournumber##.

G/L Debit/Credit Amount Tax Cost Quan- Unit

Account tity

Ind Center

icator

404000 D 900 V0 REP##

415100 D 12,100 V0 REP## 110 H

430000 D 9,000 REP##

470000 D 1,000 V0 REP##

113100 H 23,000

Compareallyour amountsandthenchoosePost.

Continued on next page

181

Cost center REP##, current period
Targetcosts:
Calculation:

G/L Account	Debit/Credit Ind icator	Amount	Tax	Cost Center	Quan- tity	Unit
404000	D	900	V0	REP##
415100	D	12,100	V0	REP##	110	H
430000	D	9,000		REP##
470000	D	1,000	V0	REP##
113100	H	23,000

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Unit4: Period-endclosing AC412

4. You have recorded your costs for the entire period. Now you want to

analyze the cost effectiveness of the cost center using the

target/actual comparison report. Analyze the balance of cost

center REP##, the plan/actual variance and the target/actual

variance for the input side. Then answer the following questions:

Cost center REP##, current periodplan/actual variance:

%Assessment: Favorable/unfavorable (2nd page in report):

Fillintheblankstocompletethesentence.

5. Target/actualvariance: %Assessment: Favorable/unfavorable:

Fillintheblankstocompletethesentence.

6. Underabsorption/Overabsorption: (Howmuchmore

or less was allocated than was actually debited to the cost center?)

Fillintheblankstocompletethesentence.

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AC412 Lesson: Target Cost Analysis

Solution 7: Target Cost Analysis

Task 1:

Preparation:

1. Inyourusersettings,deletegroupH_TECH##fromthecostcentergroup,

and enter cost center REP## instead.

a) Preparation: Toselectusersettings, choose:

CCA: Information System→User Settings

Basicdata: RemovethecostcentergroupH_TECH##andreplaceit

with the cost center REP##.

Task 2:

Checking the plan costs

1. NoactualcostshavebeenpostedtoyourcostcenterREP##forthecurrent

period. Viewtheplannedvaluesbygoingtocostelementplanning(version

0, current period, cost centerREP##, activitytype*[=all], cost elements

400000–699999,freeentry). Whichthreecostelementshavebeenplanned

uptonow? Whatvalueswereplannedforthesecostelements? Forwhich

costelementdidyousetthe“Recordquantity”indicator?

CostCenter: REP##forthecurrentperiod:

Activity Cost Plan Variable Quan- Variable Units Q

tity

Type Type Costs

Fixed

(Ifthefieldforactivitytypeisblank(or#),wasactivity-independent/fixed

planning carried out?)

Continued on next page

183

CostCenter: REP##forthecurrentperiod:
Activity Cost Plan Type Type Costs Fixed	Variable	Quan- tity Fixed	Variable	Units Q

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Unit4: Period-endclosing AC412

Compareyourplanwiththesolution,andchangethevaluesifneeded.

a) CCA:Planning→CostandActivityInputs→Change

Layout: 1-101

Version: 0

Timeperiod: Currentperiodincurrentfiscalyear

Cost center: REP##

Activitytype: *

Costelement: from 400000 to 699999

Free entry

Overview

CostCenter: REP##forthecurrentperiod:

Activity- Cost- Plan- Vari- Quan- Vari- Units Q

Type Type Costs able tity able

Fixed

430000 9.000,-

470000 1.000,-

REPH## 415100 — 10.000,- – 100 h X

If the field for the activity type is empty, then the planning data is

activity-independent(onlyfixed). Checkyourplanagainstthesolution

and make changes if necessary.

ThetotalplancostisEUR20,000. Wages(430000)andoffice/building

costs(470000)arefixed. Theexternalactivities(415100)arevariable.

External activities are given a variable quantity whose indicator Q

togetherwithunithcausesthesystemtoissueawarningduringactual

postingstoenteraquantityforaccountassignment. Thereforeatotalof

10,000infixedcostsand10,000invariablecostsisplanned.

2. Analyzetheplannedoutputof yourcostcenter REP##inplanning of the

activity output.

Whatactivityquantities(activitytype*)wereplannedinthecurrentperiod?

What price did you calculate earlier for this quantity (the price was

automaticallytransferredintoplanningduringpricecalculation)?

What activity quantity was scheduled?

Comparethiswiththevalueinthesolutionsandmakechangesifnecessary.

Continued on next page

184

CostCenter: REP##forthecurrentperiod:
Activity- Cost- Plan- Type Type Costs Fixed		Vari- able	Quan- Vari- Units tity able Fixed	Q
	430000 9.000,-
	470000 1.000,-
REPH## 415100 — 10.000,- – 100 h X