AC412_EN_Col62_FV_Part_A4 (第8页) | ERP软件技术分享

第 235 页 / 共 257 页

AC412 Lesson: Actual Price Revaluation

5. ExecuterevaluationforyourproductionorderAC412-##.

a) To revaluate your production order:

Accounting→Controlling→ProductCostControlling→CostObject

Controlling → Product Cost by Order → Period-End Closing →

IndividualFunctions→RecalculationatActualPrices→Individual

Processing

Order: AC412-##

Period: Current period

Fiscal year: Current fiscal year

Test run:

Detail lists X

Choose Execute.

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

balancesforthecurrentperiodforyourcostcentergroup(H_TECH##).

UseVariationtogotothecostcentersPC##andCHIP##. Whatdoyou

notice?

Continued on next page

221

第 236 页 / 共 257 页

Unit4: Period-endclosing AC412

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.

a) Toexecutetheactual/targetvariancereport,select:

CCA:InformationSystem→ReportsforCostCenterAccounting→

Plan/ActualComparisons→CostCenters: Actual/Plan/Variance

Cost center group: H_TECH##

Period: Current

Fiscal year: Current year

Choose Execute.

Cost Bal- Reason

Center ance

PC## 0.00 The cost object AC412-## was revaluated

with the actual price.

CHIP## 0.00 The cost object AC412-## was revaluated

with the actual price.

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

transactionswere the line items posted?

Answer: Double-clickthedebitrowofthecostcenterCHIP##andselect

Actual Line Items for Cost Centers.

The system displays two line items. One of these is for direct activity

allocation and one for revaluation, as you specified in version 0 that

revaluationtakeplaceinaseparatetransaction.

Select Settings→ Layout → Change

Transferthetransactionfromthecolumnsettothecolumnselection.

RKL – Actual activity allocation

RKLN – Recalculation using actual prices

222

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.

Cost Center	Bal- ance	Reason
PC##	0.00	The cost object AC412-## was revaluated with the actual price.
CHIP##	0.00	The cost object AC412-## was revaluated with the actual price.

第 237 页 / 共 257 页

AC412 Lesson: Actual Price Revaluation

Lesson Summary

You should now be able to:

• Describethesignificanceofactualpricecalculationanditsprocedures

• Configureandexecuteactual pricecalculation

• UsethecostcomponentsplitinOverheadCostControlling

• DescriberevaluationatactualpricesinProductCostControlling

223

第 238 页 / 共 257 页

Unit4: Period-endclosing AC412

Lesson: Marginal Costs

Lesson Overview

Inthislesson,youwilllearnwhythereisnoproportionalallocationoffixedcosts

in overhead cost controlling.

Lesson Objectives

After completingthislesson, you will beable to:

• ExplainthebusinessreasoningbehindmarginalcostallocationsinCO-OM

• Describetheconceptofandprocedureforpredistributionoffixedcosts

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

controlling

• Explainwhatneedstobeconsideredforspecialcasesofpredistributionof

fixed costs

Business Example

Youalsolearnhowtoallocatemarginalcostsformid-termcostcontrollinginthe

R/3 System.

Predistribution of Fixed Costs

Figure 70: Marginal Costs: Objective

224

第 239 页 / 共 257 页

AC412 Lesson: Marginal Costs

Marginal costingisa relatively modern cost accounting system that doesnot

consider fixed costs in fair cost allocations. The fixed costs should not be

allocatedproportionallybecausetheydonotincreasewithincreasesinactivity,but

aredependentontime. Thefocusofmarginalcostingismoreonvariablecosts,

whichcanchangeat short notice, dependingontheactivityquantity. Marginal

costing can support concept decisions such as“make or buy” or “determine

short-term lower price limits”.

Thereareseveralwaysofassigningfixedcostsbycause:

• Asource-relatedassignmentoffixedcostscan,forexample,berequiredon

differenthierarchylevels,suchascompanycodes,plants,productgroups,

orthecostcenterswhorequestedorplannedthecorrespondingactivityinput.

This problem can be resolved in Cost Center Accounting by predistributing

fixed costs.

Sendersofactivitytypeswithpredistributedfixedcostscanbecostcenters.

Receiversofpredistributedfixedcostscanalsobecostcentersandbusiness

processes. Youcannotuseplan-integratedordersorprojectsasreceiversforthis.

However,ifthesearetobesettledtoacostcenterintheplanningdata,thenfixed

costsarepredistributed to thereceivingcostcenter.

Figure 71: Predistribution of Fixed Costs: Planning

Forexactpredistributionoffixedcosts,youneedareconciledplanthatcalculates

the fixed and variable cost portionsof prices.

Youcandothisbyselectingtheindicator“predistributionoffixedcosts”and

planasdescribedintheunit“AdvancedPlanningTechniques”.

225

第 240 页 / 共 257 页

Unit4: Period-endclosing AC412

It is important that you carry out planning for specific costs or activity

consumptionasactivitydependentbecausethisistheonlywaytocalculatethe

variable portion of the price.

To complete planning, you need to execute plan reconciliation, plan cost

splitting and plan price calculation.

Theillustrationshowsanexampleofaplanthathasbeenreconciledwithasender

and two activity receivers. As you can see, the activity input in programming

hoursconsumedbythereceiversiscompletelyvariable. Thepriceoftheactivity

(10fixedand30variable)isdebitedtothereceiversinthesameproportions.

Figure72: PredistributionofFixedCosts: ActualActivityAllocation

Ifthe“predistributionoffixedcosts”indicatorisselectedforanactivitytype,

only the variable costs (variable prices multiplied by activity quantities) are

debitedtothereceivercostcenters. Likewise,thesendercostcenteriscredited

only with its variable costs.

In the above example, the actual quantity flows are multiplied only with the

variableactivityprice,andtheresultdebitedtothereceiversandcreditedtothe

sender. Theplanfixedcostsofthesendercostcenterarenotallocatedatthispoint.

ThisapproachdebitsthereceivercostcentersCustomerServiceandProduction

only with the “additional units” of costs (marginal or variable costs) of 30.00

EUR.Thecostcenterforprogramminginitiallycarriesitsownfixedcosts.

226

第 241 页 / 共 257 页

AC412 Lesson: Marginal Costs

Figure 73: Predistribution of Fixed Costs: Transaction

Thetransaction“predistributionoffixedcosts”distributestheplanfixedcosts

asactual fixedcoststo the cost centersthatplannedthecorresponding activity

inputs.

Topredistributethefixedcosts,youmustfirstcompleteplanning. Predistribution

isthenexecutedwithseparatetransactionsforcertaincostcenters,costcenter

groups,orfortheentirecontrollingarea. Itcanalsobeexecutedwithplanprice

calculation if thecorrespondingindicator isset.

Inapredistributionscenario,youdefinetheplanfixedcostsinversion0foreach

senderactivitytypeofacostcenter,andthendistributethesecostsasactualcosts

tothecost centersthat plannedtheactivity inputs.

Predistributionisbasedontheassumptionthat, inareconciledactivityplan,

sender cost centers only provide activities because receiver cost centers have

planned these activity requirements.

Predistribution of fixed costs ensures that costs incurred through additional

capacitybecomingavailablearenotallocatedonthebasisoftheoperatingrate.

If you use predistribution of fixed costs, you can avoid fixed-cost variances.

Predistributionoffixedcoststransfersthefixedcostsoftheplancreditsanddebits

toactualpostings. Thisguaranteesthatplanfixedcostsarecoveredregardless

of the operating rate.

227

第 242 页 / 共 257 页

Unit4: Period-endclosing AC412

Figure74: PredistributionofFixedCosts: SpecialCasesinActuals

Thefollowingspecialcasesmayariseinthepredistributionoffixedcosts:

1. Ifthereceiveroftheactivityisacostcenter,activityallocationallocates

onlythevariablecosts. Thisistrueregardlessofwhetherthecostcenter

hasplannedactivityinputasactivity-dependentoractivity-independent,or

whether it has planned no activity input at all. Whenpredistribution is

executed,onlythefixedcostsareallocatedtothereceiverthatplannedan

activityinput,regardlessofwhethertheinputisactivity-dependentornot.

Receivercostcentersthathavenotplannedactivityinputsaretherefore

debited only with the variable costs.

2. Ifthereceiverisacostobject–suchasanorderorproject–itisdebited

with the full costs during activity allocation (fixed and variable price

multiplied by the activity quantity). (See the special case“backflow” on

the next slide).

228

第 243 页 / 共 257 页

AC412 Lesson: Marginal Costs

Figure 75: Predistribution of Fixed Costs: Backflow

Special case: Fixed-cost backflowforplan-integrated orders that settle to

cost centers

Orders and projects in integrated planning cannot be used as receivers in

fixed-costdistribution. Theseordersandprojectsarealwaysdebitedwithfixed

andvariablecostsinactivityinputplanningandinactualactivityallocation.

However,ifyousettleplan-integratedorderstoacostcenterinyourplanning,

fixedcostsarepredistributedtoareceivercostcenter. Asaresult,thereceiver

cost center is already debited in the actuals with fixed costs that will also be

debitedtotheplan-integratedorderduringactualactivityallocation. Whenorders

aresettledintheactuals,thesystemmovestheseexcessfixedcostsbacktothe

sender(backflow)duringactivityallocation. Toensurethatthispostingoccursin

thecorrectperiod,settlementmustbeperiod-basedfortheaffectedorders.

229

第 244 页 / 共 257 页

Unit4: Period-endclosing AC412

Figure 76: Predistribution of Fixed Costs

Theillustrationaboveshowstheallocationofacostcenterwithanactivitytype

that takes part in predistribution of fixedcosts.

Incontrasttoallocationwithoutpredistributionoffixedcosts,activityallocations

onlycreditthecostcenterwiththevariableprice(100.00EUR).

Iffixedcostsarepredistributed,thefixedcostblockcanalsobeallocatedtothe

receiver in the amount planned.

Incontrasttoallocationswithoutfixed-costpredistribution,therefore,fluctuations

in the operating ratedonotaffect theamount of fixedcostsallocated. In other

words, the allocated fixed costs are always the plan fixed costs. (The shaded

area above is not allocated).

There are no fixed-cost variances.

Inanidealcasewheretheallocatedquantityequalstheactualmeasuredquantity,

and using constantly allocated iterative plan prices, theallocated costs equal

the target costs.

230

第 245 页 / 共 257 页

AC412 Lesson: Marginal Costs

Marginal Cost Allocation

Figure 77: Marginal Cost Allocation: Procedure

Idealprocedureformarginalcostingallocationsinoverheadcostcontrolling:

Whenyoucreatetheactivitytypes, settheindicatorforpredistributedfixed

costsinthecorrespondingactivitytypes. Donotsetthe"Actual"priceindicator

because a predistribution of fixed costs contradicts an actual price calculation

in the system.

Try to plan activity-independent and particularly activity-dependent costs as

preciselyaspossible. Thisensuresexactiterativeplanpriceswithfixed and

variable components.

Beforeyoucalculatetheprices,useautomaticplanreconciliationtoensurethat

theactivityinputquantitiesfromthesenderscovertheactivitiesofthesender.

Onlyvariablepricesareusedforactivityallocationbetweencostcenters.

Predistributionoffixedcosts(whichyoualsotriggerfromplanpricecalculation)

enablesyoutoallocatetheplanfixedcostsusingthesameactualvaluetothe

receivers.

Ifyouwishtoanalyzevariances,startautomaticvariancecalculations. Nofixed

costvariancesaredisplayedhere. Iftoomanyortoofewfixedcostsareallocated

totheorders,theyareintegratedintheremainingvariance.

231

第 246 页 / 共 257 页

Unit4: Period-endclosing AC412

Lesson Summary

You should now be able to:

• ExplainthebusinessreasoningbehindmarginalcostallocationsinCO-OM

• Describetheconceptofandprocedureforpredistributionoffixedcosts

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

controlling

• Explainwhatneedstobeconsideredforspecialcasesofpredistributionof

fixed costs

232

第 247 页 / 共 257 页

AC412 Unit Summary

Unit Summary

You should now be able to:

• 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

233

第 248 页 / 共 257 页

UnitSummary AC412

234

第 249 页 / 共 257 页

AC412 Test Your Knowledge

Test Your Knowledge

1. Asimplewayofjudgingthe ofacost

center instandard costingis tocarry out a plan/actual comparison onthe

debit side.

Fillintheblankstocompletethesentence.

2. Plan/actual comparison: A shows that

actualcostsincurredwerelessthantheactivitycostsdebitedtothereceiver.

Fillintheblankstocompletethesentence.

3. Whatdoestheoperatingratespecify,andhowisitdetermined?

4. Which variance side provides the best information to assess the cost

effectiveness of a cost center?

5. Which of the following points indicates a planning scenario with

predistributed fixed costs?

Choosethecorrectanswer(s).

□ A Make sure that the “Predistributed fixed costs” indicator is

selected for the activity types.

□ B Youcannotplanprices(PI 3) manually.

□ C Planning should be reconciled.

□ D When you calculate prices, you must ensure that theindicator

“Withpredistributionof fixedcosts”isset.

□ E You can only set theindicator "Predistributed fixed costs" for

activity type category 1.

235

第 250 页 / 共 257 页

TestYourKnowledge AC412

6. Predistribution of fixedcosts: Special cases

Choosethecorrectanswer(s).

□ A Ordersthatareintegratedintotheplancangenerallytakepartin

the predistribution of fixed costs.

□ B Onlyordersthatareintegratedintotheplanandwhicharesettled

to acost center support the concept of predistribution of fixed

costs.

□ C Costcentersthat havenoplannedactivity inputsaregenerally

debited with full costs, even when the activity input in actual

containsanactivitytypewithpredistributedfixedcosts.

□ D Costcentersthat havenoplannedactivity inputsaregenerally

debitedonlywithvariablecosts,evenwhentheactivityinputin

actualcontainsanactivitytypewithpredistributedfixedcosts.

7. Predistribution of fixed costs: Significance

Choosethecorrectanswer(s).

□ A Thepredistributionoffixedcostsallowsyoutocarryoutmarginal

costallocations(allocationsforvariablecostportionsarevalued)

between cost centers.

□ B Thepredistributionoffixedcostshindersthe(variancecategory)

“fixed cost variance”.

□ C Thesenderfixedcostsmustbefurtherallocatedperiodicallytothe

receivercostcenter(throughthepredistributionoffixedcosts).

□ D Thepredistributionoffixedcostsprovidesinformationregarding

costs that arise for additional activity units of a cost center

(marginal costing).

□ E Thepredistributionoffixedcostsisespeciallyusefulwhenyou

want toavoidfixed costsvariancesin theservicecost centers.

Withoutpredistributionoffixedcosts,activityallocationswith

proportionalized service cost centers (especially operational

fluctuations) can lead to incorrect over or under allocationsof

fixed costs.

236

第 251 页 / 共 257 页

AC412 Test Your Knowledge

Answers

1. Asimplewayofjudgingthecosteffectivenessofacostcenterinstandard

costingistocarryoutaplan/actualcomparisononthedebitside.

Answer: cost effectiveness

2. Plan/actualcomparison: Anegativebalanceshowsthatactualcostsincurred

werelessthantheactivitycostsdebitedtothereceiver.

Answer: negative balance

3. Whatdoestheoperatingratespecify,andhowisitdetermined?

Answer: Theoperatingrateindicatestheactualcapacityutilizationofan

activity type bya cost center, and isgiven as the ratio (in percent) of the

actual activity to the plan activity.

4. Which variance side provides the best information to assess the cost

effectiveness of a cost center?

Answer: Thetotalvariancedoesnotsayanythingaboutcosteffectiveness,

sinceitisonlycomparestheactualcostsagainsttheallocatedactualcosts.

Thevariancesontheinputsideprovidethemostdetailedinformation.

5. Which of the following points indicates a planning scenario with

predistributed fixed costs?

Answer: A, C

6. Predistribution of fixedcosts: Special cases

Answer: A, B

237

第 252 页 / 共 257 页

TestYourKnowledge AC412

7. Predistribution of fixed costs: Significance

Answer: A, D, E

238

第 253 页 / 共 257 页

第 254 页 / 共 257 页

第 255 页 / 共 257 页

AC412 Course Summary

Course Summary

You should now be able to:

• DistinguishvariousManagement Accounting conceptsfor responsibility

areas in the SAP System.

• Configureandusetheadvancedfunctionsforplanningandactivityallocation

• Analyze information and effects of various cost accounting systems in

overhead cost controlling

239

第 256 页 / 共 257 页

CourseSummary AC412

240

第 257 页 / 共 257 页

Feedback

SAP AG has made every effort in the preparation of this course to ensure the

accuracy and completeness of the materials. If you have any corrections or

suggestionsforimprovement,pleaserecordthemintheappropriateplaceinthe

course evaluation.

241