AC412_EN_Col62_FV_Part_A4 (第7页) | ERP软件技术分享

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AC412 Lesson: Target Cost Analysis

CostcenterREP##inthecurrentperiod:

Activity Planned Fixed VariablePrice ScheduledActivity

Price

Type Activity

REPH##

a) To analyze the activity output, select:

CCA:Planning→ActivityOutput/Prices→Change

Version: 0

Timeperiod: Currentperiodincurrentfiscalyear

Cost center: REP##

Activitytype: *

Overview

CostcenterREP##inthecurrentperiod:

Activity- PlannedAc- Fixed Variable ScheduledActivity

Type tivity Price Price

REPH## 100h 100.00 100.00 100h

The price should have been calculated automatically by the price

calculationfunctionintheexerciseonplanning(PI=1):

Fixedcost/Planactivity=Fixedprice: 10,000.00/100h=100.00/h

fixed

Variable cost / Plan activity = Variable price: 10,000.00 / 100 h =

100.00/h variable

Compare your results against the solution and make changes if

necessary.

3. AnalyzecostcenterREP##usingthetarget/actualcomparisonreportinthe

information system.

Have any actual costs been posted?

Haveanyactivitiesbeenoutputduringtheperiod?

Interpretthetarget costsusing theknown values.

Interprettheplancostsusingtheknownvalues(gotothenextpageinthe

report).

Continued on next page

185

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

CostcenterREP##inthecurrentperiod:
Activity- PlannedAc- Type tivity	Fixed Price	Variable Price	ScheduledActivity

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Unit4: Period-endclosing AC412

CostCenter: REP## Interpretation:

Actualcosts:

Actualactivities:

Targetcosts: Sincetheoperatingrate=0: Allplanfixed

costs

(Comparisoncostsifthereiszerooutput)

Plancosts: Allfixedandvariableplancosts

(seenextpageofreportonright-handside)

a) Tocarryoutatarget/actualcomparisonofcostcenterREP##,select:

CCA:InformationSystem→ReportsforCostCenterAccounting→

Plan/ActualComparisons→CostCenters: Actual/Plan/Variance

Version: 0

Timeperiod: Currentperiodincurrentfiscalyear

Cost center: REP##

Choose Execute.

CostCenter: REP## Interpretation:

Actualcosts: 0.00

Actualactivities: 0h

Targetcosts: 10,000.00 Since the operating rate = 0: All plan

fixedcosts(comparisoncostsifthereis

zerooutput)

Plancosts: 20,000.00 Allfixedandvariableplancosts(seenext

pageofreportonright-handside)

Continued on next page

186

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

CostCenter: REP##		Interpretation:
Actualcosts:	0.00
Actualactivities:	0h
Targetcosts:	10,000.00	Since the operating rate = 0: All plan fixedcosts(comparisoncostsifthereis zerooutput)
Plancosts:	20,000.00	Allfixedandvariableplancosts(seenext pageofreportonright-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.

a) To allocate activities, choose:

CCA:ActualPostings→ActivityAllocation->Enter

Choose the Cost center screen variant.

Choose the list variant.

Sender: REP##

Sender activity type: REPH##

Quantity: 140 h

Receivercost center: PC##

Save your entries.

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?

Continued on next page

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Unit4: Period-endclosing AC412

Cost center REP##, current period

Targetcosts:

Calculation:

a) TocalculatethetargetcostsofthecostcenterREP##,select:

CCA:InformationSystem→ReportsforCostCenterAccounting→

Target/ActualComparisons→CostCenters: Actual/Target/Variance

Version: 0

Timeperiod: Currentperiodincurrentfiscalyear

Cost center: REP##

Choose Execute.

Cost center REP##, current period

Targetcosts: 24,000.00

Calculation: 10,000 fixed plan cost +10,000 var. plan cost

* oper. rate 140%

Thetargetcostshaveonlychangedforcostelement415100,sincethis

itemwasplannedasvariableoractivity-dependent.

3. NowposttheactualcostsofcostcenterREP##incomponentFI.Usethe

currentdateandchoosethescreenvariantwithcostcenterandquantity.

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

quantity110honthedetailsscreenofcostcenter415100.

Tosimplifyentry,youcanuseaccountassignmenttemplateAC412band

justchangethecost centerstoyournumber##.

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

Continued on next page

188

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

Cost center REP##, current period
Targetcosts:	24,000.00
Calculation:	10,000 fixed plan cost +10,000 var. plan cost * oper. rate 140%

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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AC412 Lesson: Target Cost Analysis

Compareallyour amountsandthenchoosePost.

a) TocalculatetheactualcostsofthecostcenterREP##,choose:

Accounting→FinancialAccounting→GeneralLedger→Document

Entry→ Enter G/L Account Document

Choose Enter.

Document date: Today’s date

Choose: Screenvariant“Withcostcenterandquantity”

Enter theindicated valueson the posting screen. If desired, choose

account assignment template AC412b and replace the cost center

numbers with your number ##.

4. Youhaverecordedyourcostsfortheentireperiod. Nowyouwanttoanalyze

thecosteffectivenessofthecostcenterusingthetarget/actualcomparison

report. Analyze the balance of cost center REP##, the plan/actual

varianceandthetarget/actualvariancefortheinputside. Thenanswer

thefollowingquestions: CostcenterREP##,currentperiodplan/actual

variance: +15%Assessment: Favorable/unfavorable(2ndpageinreport):

Unfavorable(15%higheractualcoststhanplanned)

Answer: +15,Unfavorable(15%higheractualcoststhanplanned)

5. Target/actual variance: -4.17%Assessment: Favorable/unfavorable:

Favorable(actualcostsare4.17%lowerthantargetcosts)

Answer: -4.17,Favorable(actualcostsare4.17%lowerthantargetcosts)

6. Underabsorption/Overabsorption: -5,000.00 (How much more or less

wasallocatedthanwasactuallydebitedtothecostcenter?) (allocationwas

5,000 higher than the actual cost debit)

Answer: -5,000.00,(allocationwas5,000higherthantheactualcostdebit)

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Unit4: Period-endclosing AC412

Lesson Summary

You should now be able to:

• Explaintheconceptofcontinuouscalculationoftargetcosts

• Interprettarget/actual comparisonsof costcenters

• Usetargetcostanalysisasaninstrumentforcostandactivitycontrollingin

cases of operating fluctuations

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AC412 Lesson: Variance Analysis

Lesson: Variance Analysis

Lesson Overview

Inthislesson,youwilllearnhowtodeterminethecauseofvariances.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Explainactual costsplittingandhowtoexecuteit

• Distinguishbetweenthevariancecategoriesoftheinputsideandtheoutput

side

• Explain the causes of variances

• Implement variance analysis effectively

Business Example

You wish to use extended variance analysis to determine the causes of cost

variances.

Variance Analysis: Objective

Figure 53: Variance Analysis: Objective

Variancesarecausedbydifferencesbetweenactualandtargetdata. Ifyouwantto

analyzethecausesofcostcentervariancesdescribedinthepreviousunitinmore

detail,youcanusetheR/3toolforautomaticvariancecalculation.

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Unit4: Period-endclosing AC412

This tool is especially useful when the target-actual variances do not, by

themselves, reveal the causes of the differences and show who carries the

responsibility for them.

Automaticvariancecalculationinvolvesanumberofsteps. Youmustdifferentiate

betweenthesystemconfigurationinCustomizing, whichisaprerequisitefor

variancecalculation,andtheadditionalstepsexecutedduringvariancecalculation

itself. The latter include:

• Target cost calculation

• Actual cost splitting

Oncethesestepsarecomplete,theR/3Systemcancalculatethevariances.

You can also run actual cost splitting independent of variance calculation.

However, if you calculate variances, the R/3 System automatically carries out

these steps.

Actual cost splitting

Figure 54: Actual cost splitting

Actual costs in Cost Center Accounting are normally posted only to cost

centers,andnottothecombination“costcenter/activitytype”(seeunitonactual

allocations). However, to calculate variance or the actual price, you need to

distributetheactualcoststotheactivitytypes. Intheactualdata,youneedtosplit

theseactivity-independentcostsamongtheactivitytypesbeforevarianceanalysis.

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AC412 Lesson: Variance Analysis

The aim of splitting actual costs isto determinethetotal cost for theactivity

types. Thisisrequiredforvariancecalculation,whichcanbecalculatedforeach

cost element and activity type/cost center.

Actualcostsarealsosplittoenableatarget/actualcomparisonwhenthecostsare

separated into fixed and variable portions.

Actual costs are automatically split into two steps. The system's internal

process is described on the following slides.

Figure 55: Actual Cost Splitting: 1. Step

First Splitting Step:

Inthefirststep, thecost center'sactualcostsaredividedupamongtheactivity

typesaccordingtothetargetcostsperactivitytype. Thisstepiscarriedoutfor

each cost element. In this way:

• Primarycostsaredistributedaccordingtotargetcosts.

• Secondarycostsaredistributedaccordingtotargetquantities,iftheseexist.

Ifnot,theyaredistributedaccordingtothetargetcosts.

Iftargetcostsdonotexistforacostelement,costsaresplitaccordingtothetarget

costsoftheassignedcostelementgroup(intheCustomizingsettingsforthetarget

version). Alltargetcostsofcostelementsinthisgroupareusedforsplitting. Ifno

targetcostsexistfortheentiregroup,thecostsaresplitinthesecondstep.

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Unit4: Period-endclosing AC412

Ifacostelementhasactivity-dependentand-independentplancosts,theyaresplit

anddistributed to theactivitytype/cost center in the same ratio that they were

planned. The actual costs that have been split to the cost center remain there

for the second splitting step.

The actual costs (planned as activity-dependent) are distributedin fixed and

variableportionsinthesameratioastheywereplanned.

Figure 56: Actual Cost Splitting: 2. Step

Asecondsplittingstepisrequiredunderthefollowingconditions:

• If no target costs or target quantities exist for the cost element or cost

element group. In this case, there is no tracing factor for the split (for

example, noplanningexistsfor thecost element).

• Ifactivity-independenttargetcosts(orquantities)exist. Inthiscase,the

portionofactualcoststhatcorrespondstotheportionofactivity-independent

target costs (target quantities) of the total target costs (target quantities)

remains on the cost center.

Inthesecondstep,theactualcoststhatremaininthecostcentersaredistributed

totheactivitytypes,accordingtosplittingrules,whichyoucansetupyourself.

Ifnosplittingrulesaredefined, thecostcentercostsaredivided up among the

activitytypes,usingequivalencenumbers(similarprocesstothatusedforplan

cost splitting).

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AC412 Lesson: Variance Analysis

Figure 57: Actual Cost Splitting: Result

Theresult ofthesecondsplittingstepmeansthat:

• All cost elements in actual data were distributed to the activity types (if

required).

• Planortargetcostsarecomparabletoactualcostsattheactivitylevel.

• Therequirementsforvarianceanalysis(andtheactualpricecalculation)

are filled.

Special case: Assigning activity types directly affects theactual cost split as

follows. Thesystemrequiresthecorrectandcompleteassignmentofthecoststo

theactivitytypes. Activitytypesthataredirectlyassignedtoanaccountare

notincludedinthefirstsplittingstep. Thesystemonlybreaksdownthecosts

intofixedandvariablecosts. Inthesecondsplittingstep,theactivity-independent

costsarealsodistributedtoactivitytypesthataredirectlyassignedtoanaccount.

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Unit4: Period-endclosing AC412

Variance Calculation and Analysis

Figure 58: Variance Calculation: Categories

Variancecalculationisatoolthathelpsyouanalyzeproblematicvariances. It

enablesyoutocompareactualcostsandtheallocatedactualcostswiththetarget

costs. The following data is reported:

• Variancesontheinputside(actualcosts–targetcosts)

• Variancesontheoutputside(targetcostsminusallocatedactualcosts)

Thesumofthesevariancesisthetotalvarianceandthereforethebalanceofthe

costcenter. Thistotalariseswhenthedebitstothecostcenterarenotthesameas

thecreditsfromtheactivityallocation(actualcostminusallocatedactualcosts).

Systemrequirementsforvariancecalculation:

• Creating a target cost version

– Determinetheversionfromwhichtheplanandactualdataisreadorin

whichthesplitactualcostsandthevariancesareposted(inCO-OM,

only with version 0).

– Youcanchoosetodeterminethecostelementgrouponwhichactual

cost splitting is based in the first step, and determine the variance

variantonwhichvariancecalculationisbased.

• Creatingvariancevariantandassigningittothetargetcostversion

– Inthevariancevariant,youspecifythevariancecategoriesthatyou

want the R/3 System to calculate. Variances belonging to variance

categories that are not activated in the variance variant are reported

as remaining variances.

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AC412 Lesson: Variance Analysis

Figure 59: Variance Analysis: Input Side

Comparingthe targetcostswiththeactualcostsofthecostcenter: Variance

categories on the input side

Theinputsideincludesthesumofalldebitsandsomeofthecreditsofthecost

center. Creditssuch asrepostings belongto the input sidebecausethey canbe

interpretedasareductioninthecostofactivityproduction. Creditsduetoactivity

allocations belong to the output side.

Thevariancesontheinputsidearedividedintothefollowingvariancecategories:

• Price variances

• Quantity variances

• Resource-usage variances

• Remaining input variances

In order to calculate price and quantityvariances, the system must know both

quantities and costs. A warning message appears when assigning quantities

to an account if:

1. The corresponding indicator is selected in the relevant cost element and

cost center

2. Thequantityindicatorisselectedincostelementplanning

Thevariancecategoriesoftheinputsidearethendisplayedwithcostelements.

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Unit4: Period-endclosing AC412

Figure 60: Variances: Input Side

Inputpricevariancesresultfromchangesincostsduetopricefluctuations. Input

pricevariancesrepresentdifferencesbetweentargetcostsandactualcostsdueto

discrepanciesbetweentheplannedandactualpricesofmaterialsorservices.

Input quantity variances result from under- and overconsumption of cost

elements. Thesevariancesrepresentdifferencesbetweentargetcostsandactual

costscausedbyloweror higher quantitiesbeingconsumedthan wereplanned.

Hint: Variancesarisingfrombothpriceandquantitydifferencesappearas

input price variances.

Resource-usage variances result from different inputs being used than were

planned. A resource-usage variance will occur if you post an unplanned cost

elementinyouractuals,orifnoactualdataexistsforaplancostelement.

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AC412 Lesson: Variance Analysis

Remaininginputvariancesaredifferencesbetweentargetcostsandactualcosts

thatcannotbeassignedtoanyoftheabovecategories. Remaininginputvariances

willoccurifyoudeactivateoneoftheabovevariancecategoriesinthevariance

variant.

Hint: For many organizations, the remaining input variance category

often represents the classical consumption variance (input quantity

variance). Costelementsthatreactquicklytopricechangesarerecorded

byquantity,whichensuresanexactcalculationofinputpricevariances

andinputquantityvariancesforthese costelements. Forcost elements

subjecttoonlyminimalpricechanges,thedifferencebetweenactualcosts

andtargetcostscanbetracedtoincreasedconsumption. Thisprocedure

reducestherequirementsforenteringplanandactualdata, butletsyou

displayresultsfor individual cost elements.

Figure 61: Variance Analysis: Output Side

Comparingthe targetcostswiththeallocatedactualcostsofthecostcenter:

Variance categories on the output side

Theoutputsideincludesalldebitsfromtheactivityallocationsofthecostcenter.

Allocatedactualcostsarecomparedwiththetargetcostsfromtheoutputside.

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Unit4: Period-endclosing AC412

Thevariancesontheoutputsidearebrokendownintothefollowingcategories:

• Output price variances

• Output quantity variances

• Secondary fixed cost variance

• Remaining output price variances

The output prices of the activity types can be managed by implementing the

following:

Use of average prices, use of the capacity instead of the planned quantity in

pricecalculation,useofmanuallysetprices,differencebetweentargetcreditand

allocatedactualcoststhatresultsfromavariancebetweentheactualactivityand

the allocated activity.

Figure 62: Variances: Output Side

Anoutputpricevarianceoccursifyouuseapricethatdiffersfromtheplanprice

that is calculated iteratively each month based on planned activity. The target

credit(=planprice*actualactivity)thereforedeviatesfromtheactualcredit(=

allocatedprice*actualactivity)ofthecostcenter. Anoutputpricevariancecan

occur in the following cases:

• Ifyouuseaveragepricesinsteadofperiod-basedprices

• Ifthecapacityoftheactivitytypeisusedasthebasisofthepricecalculation

• If you set a price manually

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AC412 Lesson: Variance Analysis

Outputquantityvariancesresultfromdiscrepanciesbetweentargetcostsand

allocatedactual costsduetotheuseofallocated activityquantitiesthat arenot

measured exactly on the sender cost center during allocation (indirect activity

allocation). Ifthequantitycanbemeasuredexactly,however,itcanbeenteredon

thesendercostcenterandthencomparedwiththeallocatedquantity. Adifference

results in an output quantity variance.

Fixed-costvariancesoccurwhentheactualoperatingratevariesfromtheplan

operating rate and some of the plan fixed costs are either underabsorbed or

overabsorbed due to the credit postings. The system only reports a fixed cost

variance if the operating rate is not 100%.

Remainingvariancesarediscrepanciesbetweentargetcostsandactualcoststhat

cannotbeassignedtoanyoftheabovecategories. Remainingvarianceswillbe

reportedifyoudeactivateoneoftheinput-sideoroutput-sidevariancecategories

in the variance variant.

Figure 63: Variance Analysis: Procedure

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Unit4: Period-endclosing AC412

Ideal procedure for variance analysis:

• To analyze variances, you must first create a target cost version in

Customizing that specifiesa variance variant (determination and useof

variancecategories). Furthermore,thetargetcostversionmustbeenteredin

planversion0wherevariancesarepostedforoverheadcostcontrolling.

• To determine quantity and price variancesprecisely, activate the Record

quantity indicator for the corresponding cost elements and cost centers

(or during planning).

• Afterexecutingplanning,postings,andactivityvariancesintheactuals,you

canperformvariancecalculation. Thisautomaticallyperformsanactual

costsplit, tobringall coststotheactivitytypes.

• You can execute variance analysis in the application or after postings

are made in the information system for individual cost centers or also

cumulated for cost center groups.

• The variances are not allocated further, but are normally posted to

profitabilityanalysisusingassessment. Ifyouwanttoperformsubsequent

adjustmentsofyourvariancestothereceiver,youmustconsiderperforming

actual price calculation.

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AC412 Lesson: Variance Analysis

Exercise 8: Variance Analysis

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Configureandusethevarianceanalysisfunction

• Analyze variance categories

Business Example

–

Task 1:

Run variance analysis for the current period for your cost center group

H_TECH as an updaterun (not asatest run).

1. Howmeaningfulisthetotalvarianceforyourcostcenterandactivitytypes?

2. In your opinion , which variance side provides the best information for

assessing the efficiency of a cost center?

Task 2:

In the “Cost Centers: Variances” report, analyze the variance of your cost

centergroupH_TECH##for thecurrent period.

1. UsevariationtogotothecostcenterREP##. Writedownthecorresponding

amountsinthefollowingtable. Indicatewhetherthevariancesarefavorable

or unfavorable.

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Unit4: Period-endclosing AC412

Solution 8: Variance Analysis

Task 1:

Run variance analysis for the current period for your cost center group

H_TECHas an updaterun (not as atest run).

1. Howmeaningfulisthetotalvarianceforyourcostcenterandactivitytypes?

Answer: To runvarianceanalysisfor the cost center group H_TECH##,

select:

CCA:Period-EndClosing→SingleFunctions→Allocations→Variances

Version: 0

Timeperiod: Current periodand fiscal year

Cost center group: H_TECH##

Update run

Choose Execute.

Thevariancesaresavedautomaticallysinceitisanupdaterun.

2. In your opinion , whichvariance side provides the best information for

assessing the efficiency of a cost center?

Answer: The total variance does not provide any information on cost

effectiveness, sinceit isonlyacomparisonof theactualcostsagainst the

allocated actual costs (=underabsorption/overabsorption of the cost

center).

Continued on next page

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AC412 Lesson: Variance Analysis

Task 2:

In the “Cost Centers: Variances” report, analyze the variance of your cost

centergroupH_TECH##for thecurrent period.

1. UsevariationtogotothecostcenterREP##. Writedownthecorresponding

amountsinthefollowingtable. Indicatewhetherthevariancesarefavorable

or unfavorable.

a) CalltheCostCentersreport: Variancesforthecostcentergroup

H_TECH##

CCA: Information System → Reports for Cost Center Accounting

→Plan/Actual Comparison→ Variance Analysis→Cost Centers:

Variances

Version: 0

Timeperiod: Currentperiodincurrentfiscalyear

Cost center group: H_TECH##

Choose Execute.

Choosecost center REP## using variation.

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Unit4: Period-endclosing AC412

Lesson Summary

You should now be able to:

• Explainactualcostsplittingandhowtoexecuteit

• Distinguishbetweenthevariancecategoriesoftheinputsideandtheoutput

side

• Explain the causes of variances

• Implement variance analysis effectively

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AC412 Lesson: Actual Price Revaluation

Lesson: Actual Price Revaluation

Lesson Overview

Actualpricesaretobecalculatedand,ifrequired,bornebytheactivityreceivers.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Describethesignificanceofactualpricecalculationanditsprocedures

• Configureandexecuteactual pricecalculation

• UsethecostcomponentsplitinOverheadCostControlling

• DescriberevaluationatactualpricesinProductCostControlling

Business Example

Actualpricesaretobecalculatedforsomeactivitiesand,ifneeded,theactivities

revaluated for the receivers.

Actual Price Calculation

Figure 64: Actual Price Calculation: Objective

Theactualpricesarecalculatedduringperiod-endclosing, andrevaluatesthe

differencebetweentheexistingplanpricevaluationandactual pricevaluation.

The revaluation can take place in your own data records, or by changing the

previous allocation postings.

Costandpriceplanning(planprices)arenotnecessarilyrequiredforactualcost

allocation. Thequantityflowisinitiallypostedwithoutvaluation. Thevaluation

withactualcostsoccursatperiod-endbymeansoftheactualpricecalculation.

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Unit4: Period-endclosing AC412

Requirements for actual price calculation:

• Process the settings in the version for the actual price calculation and

revaluation.

• Settheactualpriceindicatorforeachactivitytypetoberevaluatedto5or

6. Foractivitytypesthatdonothavethisindicator,thesystemcalculatesa

“purelyiterativeactualprice”withoutrevaluatingtheactivityflows.

ActivitiesthatreturntoCostCenterAccountingthroughordersarealsorevaluated.

Thisisonlypossibleif thecorrespondingordersaresettledperiodicallytocost

centers.

Orders or project (such as those in CO-PC) can also be revaluated if you

triggerrevaluationfromthecorrespondingapplication.

Figure 65: Actual Price Calculation

During actual price calculation, the system includes all the activity flows

betweencostcentersandcalculatesthepriceiterativelybydividingtheactual

costsbytheactualactivity. Theactualpriceiscalculatedasfollows:

• First, the primary costs are divided by the activity quantity. Using the

resultingpreliminaryprice,thesystemrevaluatestheactivityinputofother

cost centers.

• Inthefollowingsteps,thecalculatedactualpricesareusedtovaluateother

activityflowsinaniterativeprocess,untiltheexactpriceforacostcenter

has been calculated.

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AC412 Lesson: Actual Price Revaluation

Procedure for Price Calculation:

• Thepricediffersperperiodbecausethecostsaredividedbytheactivity

quantityforeachrespectiveperiod. Thismethodcanyielddifferentprices.

• Thecumulativepriceiscalculatedbydividingthecumulativecostsofthe

current and previous periods by the cumulative activity quantities. This

levelsoutpricefluctuationsduringthefiscalyear. Adjustmentpostingsare

madeinthecurrentperiodforallocationspostedinpreviousperiods. This

methodensuresthatthesendercostcenterisfullycreditedattheendofeach

period. Thecumulativepricecanonlybeusedforactualdata.

Actual Cost Component Split of the Prices

Figure 66: Actual Cost Component Splitof the Prices

The activityallocationto areceiver cost center meansthatmany differentcost

elementscanberepresentedbyasinglesecondarycostelementinoneposting.

Usingthecostcomponentsplitforactivitypricecalculationenablestheactivity

price to be clearly structured on the receiver. This is useful, for example, in

determining the portion of personnel costs and depreciation costs included in

the price.

Whenthisallocationisvaluatedat an actualprice, theactualcostcomponent

splitofthesenderistransferredtothereceiversinsuchawaythatthereceivers

also haveanexact component splitof theiractivity.

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Unit4: Period-endclosing AC412

Youcandeactivatethecomponentsplitforcertaincostcenters/activitytypesfor

actualdatainthesamewayasintheplancostcomponentsplit. Youdothisusing

theswitchlayout. Thisassignstheallocatedcoststoanewcostelement. (Seethe

slideintheuniton“AdvancedPlanningTechniques”).

Revaluation of CO Objects with Actual Prices

Figure 67: Revaluation of CO Objectswith ActualPrices

Whencalculatingtheactualprice,youcanchoosetorevaluetheactualactivities

withactualprices. Youcandifferentiatebetweenthefollowing:

Torevaluecost centers, businessprocesses, andprofitabilitysegments, you

havetoset therevaluation indicatorin theversion. Therevaluationwill then

automaticallyoccurduringtheactualpricecalculation. Youhavethefollowing

options for this revaluation:

• Thedifferencebetweentheallocationvaluedattheplanandactualpricesis

postedunderaseparatedatarecord(setting: “withseparatetransaction”).

• Therevaluationisupdatedintheoriginaldatarecord. Werecommendthat

you use this approach if there are no plan prices, which means that the

originalallocationwasnotvalued. (Setting: “Originaltransaction”).

To revalue internal orders, production orders, maintenance orders, WBS

elements,networks,andsoon,youhavetoperformtherevaluationtransaction.

Thetransactioncanbefoundinthecorrespondingapplications. Therevaluation

dataisalwaysstoredinaseparaterecordontheR/3database. Thisenablesyou

tocomparetheresultsofactualcostingwiththoseofstandardcosting.

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AC412 Lesson: Actual Price Revaluation

Byperformingrevaluationusingtheactualpricecalculationandtherevaluation

transactions, thesendercostcentercanbefullycredited.

Actual Price Revaluation: Result

Figure 68: Actual Price Revaluation: Result

Theresultsoftherevaluationtransactionsareshownintheabovereport. Here,

the credits to the cost center, which were 28,000 EUR before, are reduced to

23,000 EUR. Theoriginal receivershavea credit that is calculated asfollows:

Consumedquantity*originalprice-actualprice(here,36.00EUR/hour).

Whenall revaluationtransactionsareexecuted, thebalanceof thecost center

willbereducedto0. Thismeansthatallvariancesarepassedontothereceiver.

Theillustrationclearlyshowsthis. Byadjustingtheoriginalallocatedpricefrom

200.00EURto164.00EUR,theallocatedcostsnowmatchtheactualcosts.

Youcan analyze the variancesof the cost center afterwards aswell. Theinput

variances remain unchanged in the variance analysis. Only one additional

allocation price variance isstated, which issohighthat it brings the original

total variance to 0

Evenifyoudonotwanttoexecuteanyrevaluation,theactualpricecalculationcan

supporttheactualprice“purelyiteratively”,ifyousetthecorrespondingindicator

accordinglyIfneeded,youcancontrastthevariouspricesinthepricereports.

Norevaluationisexecutedforactivitytypeswithactualpriceindicators5or6.

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Unit4: Period-endclosing AC412

Actual Price Calculation: Procedure

Figure 69: Actual Price Calculation: Procedure

Idealprocessforactualpricecalculation/revaluations:

Ifyouwanttoexecuterevaluationsforactualpricesforthepurposeofactual

costing, you must activate the corresponding indicator and procedure in the

version. You can also enter a cost component structure, which provides more

detailedinformationonthecompositionoftheactualprices.

Whencreatingactivitytypesthatshouldberevaluated, youmustactivateeither

thepriceindicator5or6,whichdifferentiatesitselfonlyinthecalculationofthe

fixedportionoftheprice(baseactivity or capacity).

Ifyouwanttoworkwithpreliminaryplanprices,oranalyzefixedorvariable

actualcosts,thenyoumustfirstexecuteanactivityplanandanactivitydependent

costplan. Ifyoudonotwanttoexecuteanyplanning,youmustatleastmaintain

the cost center's planned activity with the corresponding activity type (create

master records for combination cost centers/activity types). All quantitative

preliminaryallocationswillthenbeexecutedwithoutvaluations.

Asarequirementforactualpricecalculation,youmustexecutetheactualcost

splittingorsetthe'actualcostsplitting' indicatorinthebasicsettingsforprice

calculation.

Ifyouwanttorevaluateyourcostobjectattheendoftheperiod,youmustset

this in the corresponding application.

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AC412 Lesson: Actual Price Revaluation

Exercise 9: Actual Price Revaluation

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Explaintheconceptofactualpricecalculation, andconfigureandusethe

function for revaluation at actual prices

Business Example

Theexercisesusetheexampleof afirmthatproducescomputers. Youwill use

advancedanalysismethodsandvariousallocationtechniquestomonitorthecosts

oftheareasofresponsibility. Targetcostsandvarianceswillbeanalyzedinorder

toestablisharelationshipbetweeninternalcostsandactivities.

Youwillthereforecreateanumberofdifferentactivitytypesforyourorganization,

whichwillrevealwhatactivitiescausedthecosts. Asonlysomeactivityquantities

canbemeasuredinpractice,youcanalsouseactivitytypecategories,whichallow

youtoautomaticallycalculateandallocateactivityflows.

Task:

Actual Price Calculation: You now want to calculate actual prices for your

entirecostcentergroupandrevaluatethepreviousactivityallocations.

1. Lookatthesettingsforrevaluationinthesettingsfortheversionbyfiscal

year (Customizing). Wasrevaluationactivated?

2. ExecuteactualpricecalculationforyourcostcentergroupH_TECH##

asan updaterunand withoutbusinessprocesses. Choosethe current

period only.

Post the price calculation and then exit. You analyze the results in the

information system.

3. Analyzethepricesinthepricereportoftheinformationsystem. Check

howtheactualpricescomparetotheplannedprices. Runthereportonlyfor

thecurrentperiodforcostcentergroupH_TECH##. Beforeyourunthe

report,ensurethatthepricesaredisplayedinpriceunit1andthatonlythe

prices used for allocation are displayed.

For a better overview, sort the report into the three columns cost center,

activitytype, andpriceindicator(inascendingorder).

Continued on next page

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Unit4: Period-endclosing AC412

CostCenter ActivityType Plan Price (PI Actual Price

1/2) (PI 5/6)

CHIP## MAH##

ENER## ENH##

PC## MAH##

PC## SETH##

QUAL## QUAH##

REP## REPH##

4. Gotothetarget/actualvariancereportand lookattheactual balances

for thecurrent period for yourcost centergroup(H_TECH##). Goto

eachcostcenterusingvariation. Lookatthebalancesofthecostcenters.

What do you notice?

CostCenter Balance Reason if balanceis ≠ 0

ENER## 3,642.00

(3,060.00**)

QUAL## 0.00

REP## 0.00

PC## -23,602.00

(-25,222.00**)

CHIP## -9,204.00

(-144.00**)

5. ExecuterevaluationforyourproductionorderAC412-##.

6. Go to the target/actual variance report again and look at the actual

balancesforthecurrentperiodforyourcostcentergroup(H_TECH##).

UseVariationtogotothecostcentersPC##andCHIP##. Whatdoyou

notice?

Cost Bal- Reason

Center ance

PC## The cost object AC412-## was revaluated with

the actual price.

CHIP## The cost object AC412-## was revaluated with

the actual price.

Continued on next page

214

CostCenter	ActivityType	Plan Price (PI 1/2)	Actual Price (PI 5/6)
CHIP##	MAH##
ENER##	ENH##
PC##	MAH##
PC##	SETH##
QUAL##	QUAH##
REP##	REPH##

CostCenter	Balance	Reason if balanceis ≠ 0
ENER##	3,642.00 (3,060.00**)
QUAL##	0.00
REP##	0.00
PC##	-23,602.00 (-25,222.00**	)
CHIP##	-9,204.00 (-144.00**)

Cost Center	Bal- ance	Reason
PC##		The cost object AC412-## was revaluated with the actual price.
CHIP##		The cost object AC412-## was revaluated with the actual price.

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AC412 Lesson: Actual Price Revaluation

7. Analyze the credit of the CHIP## cost center. To do this, go to the

line items. How many line items are displayed? Why? Under which

transactions were the line items posted?

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Unit4: Period-endclosing AC412

Solution 9: Actual Price Revaluation

Task:

Actual Price Calculation: You now want to calculate actual prices for your

entirecostcentergroupandrevaluatethepreviousactivityallocations.

1. Lookatthesettingsforrevaluationinthesettingsfortheversionbyfiscal

year (Customizing). Wasrevaluationactivated?

a) Tomakethesettingsfor revaluation, select:

IMG:Controlling→GeneralControlling→Organization→Maintain

Versions

Version: 0 (select)

Settingsbyfiscalyear(level5)

Current year Double-clicktheentry.

Revaluation“Ownbusinesstransaction”isactivated.

2. ExecuteactualpricecalculationforyourcostcentergroupH_TECH##

asan updaterunand without businessprocesses. Choose thecurrent

period only.

Post the price calculation and then exit. You analyze the results in the

information system.

a) TocalculatetheactualpricesforthecostcentergroupH_TECH##,

select:

CCA:Period-EndClosing→SingleFunctions→PriceCalculation

Costcentergroup: H_TECH##

Time period Currentperiodinfiscalyear

Choose No Business Processes.

Implement an update run.

Choose Execute.

Exitpricecalculationaftermakingtheposting.

(Resultsareanalyzedintheinformationsystem).

Continued on next page

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AC412 Lesson: Actual Price Revaluation

3. Analyzethepricesinthepricereportoftheinformationsystem. Check

howtheactualpricescomparetotheplannedprices. Runthereportonlyfor

thecurrentperiodforcostcentergroupH_TECH##. Beforeyourunthe

report,ensurethatthepricesaredisplayedinpriceunit1andthatonlythe

prices used for allocation are displayed.

For a better overview, sort the report into the three columns cost center,

activitytype, andpriceindicator(inascendingorder).

CostCenter ActivityType Plan Price (PI Actual Price

1/2) (PI5/6)

CHIP## MAH##

ENER## ENH##

PC## MAH##

Continued on next page

217

CostCenter	ActivityType	Plan Price (PI 1/2)	Actual Price (PI5/6)
CHIP##	MAH##
ENER##	ENH##
PC##	MAH##

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Unit4: Period-endclosing AC412

CostCenter ActivityType Plan Price (PI Actual Price

1/2) (PI 5/6)

PC## SETH##

QUAL## QUAH##

REP## REPH##

a) Toopenthepricereportintheinformationsystem:

CCA:InformationSystem→ReportsforCostCenterAccounting→

Prices→ Cost Centers: ActivityPrices:

Costcentergroup: H_TECH##

Period: Current

Price unit: 1

Select: Displayonlythepricesusedforallocation

Choose Execute.

Choose:

Edit → Sort Ascending →

Choose the following itemsin this order:

Costcenter,Activitytype,Priceindicator(allascending: 1. Button)

CostCenter ActivityType Plan Price (PI ActualPrice

1/2) (PI 5/6)

CHIP## MAH## 234.39 205.63

(233.94**)

ENER## ENH## 0.17 0.16(0.15**)

PC## MAH## 151.84 133.66

(132.31**

PC## SETH## 190.91 173.08

QUAL## QUAH## 193.33 162.50

REP## REPH## 200.00 164.29

Hint: (**Thevaluesinparenthesesinthetableapplyonlyto

periods 6 to 9)

Continued on next page

218

CostCenter	ActivityType	Plan Price (PI 1/2)	Actual Price (PI 5/6)
PC##	SETH##
QUAL##	QUAH##
REP##	REPH##

CostCenter	ActivityType	Plan Price (PI 1/2)	ActualPrice (PI 5/6)
CHIP##	MAH##	234.39	205.63 (233.94**)
ENER##	ENH##	0.17	0.16(0.15**)
PC##	MAH##	151.84	133.66 (132.31**
PC##	SETH##	190.91	173.08
QUAL##	QUAH##	193.33	162.50
REP##	REPH##	200.00	164.29

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AC412 Lesson: Actual Price Revaluation

4. Gotothe target/actual variancereportandlookattheactualbalances

for thecurrent periodfor yourcost centergroup(H_TECH##). Goto

eachcostcenterusingvariation. Lookatthebalancesofthecostcenters.

What do you notice?

CostCenter Balance Reason if balance is ≠ 0

ENER## 3,642.00

(3,060.00**)

QUAL## 0.00

Continued on next page

219

CostCenter	Balance	Reason if balance is ≠ 0
ENER##	3,642.00 (3,060.00**)
QUAL##	0.00

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Unit4: Period-endclosing AC412

CostCenter Balance Reason if balanceis ≠ 0

REP## 0.00

PC## -23,602.00

(-25,222.00**)

CHIP## -9,204.00

(-144.00**)

a) To run the target /actual variance report for cost center group

H_TECH##, select:

CCA:InformationSystem→ReportsforCostCenterAccounting→

Plan/ActualComparison→CostCenters: Actual/TargetVariance

Costcentergroup: H_TECH##

Period Current

Choose Execute.

Use variation to go to the single value.

Cost Balance Reason ifbalanceis≠0

Center

ENER## 3,642.00 Special case: Cost center is not fully

(3,060.00**) credited because the actual price is

calculatedbasedonthecapacity(fixed

preparation costs should not be fully

allocatedtothereceivers)

QUAL## 0.00

REP## 0.00

PC## -23,602.00 Will be 0 if the cost object (order

(-25,222.00**)AC412)isrevaluatedatactualprices

CHIP## -9,204.00 Will be 0 if the cost object (order

(-144.00**) AC412)isrevaluatedatactualprices

Hint: (**Thevaluesinparenthesesinthetableapplyonlyto

periods 6 to 9)

Continued on next page

220

CostCenter	Balance	Reason if balanceis ≠ 0
REP##	0.00
PC##	-23,602.00 (-25,222.00**	)
CHIP##	-9,204.00 (-144.00**)

Cost Center	Balance	Reason ifbalanceis≠0
ENER##	3,642.00 (3,060.00**)	Special case: Cost center is not fully credited because the actual price is calculatedbasedonthecapacity(fixed preparation costs should not be fully allocatedtothereceivers)
QUAL##	0.00
REP##	0.00
PC##	-23,602.00 (-25,222.00*	Will be 0 if the cost object (order *)AC412)isrevaluatedatactualprices
CHIP##	-9,204.00 (-144.00**)	Will be 0 if the cost object (order AC412)isrevaluatedatactualprices