AC415_EN_Col52_FV_Inst_A4 (第3页) | ERP软件技术分享

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Unit 4

Period-end Closing

You will find further information in the Instructor Guide in SAPNet on pages

28 to 38.

Unit Overview

Herewedescribetheperiodicpostingsthatcanbedebitedtotheoverheadcost

order during the period-end closing. These include overhead expenses, for

example. We then investigate the options for debiting the order periodically.

The participants are introduced to the different settlement forms, and how to

distinguish them.

Youareshownhowtomaintainsettlementrulesandhowtotracethevalueflows

of the settlement.

Unit Objectives

After completing thisunit, you will beableto:

• Describetransactionsintheperiod-endclosingthatcanleadtodebitpostings

on the orders

• Define and use the overhead costing sheet

• Post overheads on internal orders and understand the results in the

information system

• Credit orders through periodic reposting

• Distinguishbetweenandusethevarioussettlementoptions

• Enter settlement rules

• Defineandusetheallocation,sourceandPAtransferstructures

• Understandtheresultsofthesettlementusingspecialreports

• Createsimplesettlement rulesautomatically

• Use the hierarchical settlement

• Settleorders inanalternativepostingperiod

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Unit4: Period-endClosing AC415

Unit Contents

Lesson: Periodic Debit Postings...............................................83

Exercise 6: Period-end Closing / Periodic Postings ....................87

Lesson: Periodic Credit Postings..............................................97

Exercise 7: Period-End Closing / Settlement...........................107

Lesson: Settlement: Special Subjects .......................................117

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AC415 Lesson: Periodic Debit Postings

Lesson: Periodic Debit Postings

Lesson Duration: 40 Minutes

Lesson Overview

Youlearnwhichtransactionsintheperiod-endclosingmakedebitsoninternal

ordersandareintroducedtotheoverheadcostingsheet.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Describetransactionsintheperiod-endclosingthatcanleadtodebitpostings

on the orders

• Define and use the overhead costing sheet

• Post overheads on internal orders and understand the results in the

information system

Theinstructorshouldshowhowyoudefineandusetheoverheadcostingsheet

andwhichperiodicactualpostingsmakedebitsontheorders.

Business Example

Your overhead orders must beincluded in period-end closing. This also leads

todebits, forexamplebyCostCenterAccountingor overheadcosts. Youmust

decidewhethersurchargesshouldbeappliedwhenoverheadcostsarepassedon

and, if so, how they should be calculated.

Figure 24: Overhead Costs (1)

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Unit4: Period-endClosing AC415

Overhead costing is the means by which you allocate overhead costs to the

appropriateobjectsbyapplyingapercentageorquantity-basedfixedamountto

aspecifiedcostbase. Thebasisforoverheadapplicationarethoseprimarycost

elementswhichwereposteddirectlytotheorder. Inthemanufacturingindustry,

forexample,theseareusuallythelaborandmaterialcosts.

You can apply overhead to both planned and actual costs or on the basis of

commitment data.

Fortestingandforecastingpurposesyoucanalsosimulatethecalculation. Inthis

case, thedata isnot updated in the database. The results of thecalculation are

displayedasstatisticsandanyerrorsarerecordedinanerrorlog. Youcanprint

out both the statistics and the error log.

Therulesforapplyingoverheadaregatheredintheoverheadcostingsheet.

Figure 25: Overhead Costs (2)

Theoverheadcostingsheetcombinesthreecentralelementswhichdeterminehow

overhead is calculated.

Thecalculationbasespecifiesthecostelementbasetowhichoverheadisapplied,

suchasthematerialscostelements. Youcanfurtherrestrictthebasebyidentifying

theoriginofthecostelements. Theoriginsubdividesthecostelementbymaterial.

Theoverheadamountallowsyoutodefinetheamountofoverheadtobeapplied

as follows:

In the percentage overhead approach, you identify base cost elements. A

percentageisappliedtothecostspostedtothesecost elements. Thecalculated

cost is added as overhead.

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AC415 Lesson: Periodic Debit Postings

Inthequantity-basedoverheadapproach,youspecifytheamountofoverhead

costtobeappliedperquantityunitpostedtothecalculationbasecostelements. In

thiscase,unitsofmeasuremustberecordedinManagementAccounting.

Thedependencyallowsyoutodifferentiateoverheadratesoramountsbyplant,

companycode,profitcenter,responsiblecostcenter,ordertype,orothercriteria.

The overhead typedetermineswhether the overhead calculation isfor actual,

plan, or commitment data

The credit key defines which object (cost center or internal order) is credited

tooffsetthedebittoyouroverheadorder. Youalsospecifywhichcostelement

should be used to post the overheads.

Figure 26: Other Periodic Postings

Overheadorderscanbereceiversofcostcenteractivityallocations. Inanactivity

allocation,theactivityquantityisenteredinthetransactionandevaluatedusing

the plan price or a manual actual price. Revaluation allows you to revaluate

activity allocations based on an automatically generated calculation of actual

price. Unlikecostcenteraccounting,thisrunsviaaseparatetransaction.

Usingtheprocesscostfunction,costsmaybeallocatedtooverheadordersfrom

businessprocessesinActivityBasedCosting(CO-OM-ABC).Theallocationis

definedbyaprocesstemplatedevelopedinActivityBasedCosting.

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Unit4: Period-endClosing AC415

Figure 27: Debit via Periodic Cost Allocation

Primarypostings(suchastelephonecosts)arecollectedonaclearingcostcenter

oranordertominimizethenumberofpostingsinFinancialAccounting. These

costsareallocatedtotheappropriateobjectsinManagementAccounting(suchas

anoverheadcostorder),atperiod-endclosingaccordingtoauser-definedkey.

Lineitemsarerecordedforboththesenderandreceiversidesinordertodocument

the allocations exactly.

Periodicallocationscanbereversedandrepeatedasoftenasdesired.

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AC415 Lesson: Periodic Debit Postings

Exercise 6: Period-end Closing / Periodic

Postings

Exercise Duration: 10 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Configureanoverheadcostingsheetandassignittoanorder

• Calculate the overhead surcharge

Business Example

Overheadforstoragecostsistobedebitedfromthemarketingbrochureorder.

Toaccomplishthis,theoverheadcostingsheetmustbeconfiguredandassignedto

theorder. Thisthenenablesyoutodetermineanoverheadrateforyourorder.

Task 1:

Createanoverheadstructurethatdeterminestheoverheadforstoragecostsat10%

ofthematerialcostsandassignittoyourmarketingbrochureorder.

1. CreateabaseX##fortheoverheadcalculation. NamethebaseGrp##OH

Base. Definethebaseforcontrollingarea1000. Includethecostelement

range400000through406000inthebase. Saveyourbase.

2. Create an actual percentage surcharge Y## for the overhead calculation.

NamethesurchargeGrp##OHRateandusedependencyD000. Therate

of10%shouldbevalidforactualoverheadcalculationsincontrollingarea

1000forthecurrentfiscalyear. Saveyouroverheadrate.

3. CreateacreditkeyZ##fortheoverheadcalculation. Namethecreditkey

Grp##OHCredit. Definethecreditkeyforcontrollingarea1000. The

data is valid through the end of the current fiscal year and 100% of the

overheadisfixedcost. Thecost element usedfor theoverheadpostingis

655110(OverheadSurcharge–OtherMaterials)andthecreditobjectisthe

warehouse cost center 4130.

Save your entries!

4. Create acosting sheet XYZ## to definethe overhead calculation. Name

thecostingsheetOHCostingSheet##. ThebaseX##thatyoucreatedin

exercise1shouldbeassignedinthefirstrow(row10). Theoverheadrate

Y##thatyoucreatedinexercise2andthecreditkeyZ##thatyoucreated

Continued on next page

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Unit4: Period-endClosing AC415

inexercise3shouldbeassignedinthesecondrow(row20). Rememberto

reference your second row to your first row and to carry out a check for

errors. Save your costing sheet.

5. AssigntheoverheadcostingsheetXYZ##toyourmarketingbrochureorder

(intheperiod-endclosingviewinthemasterrecord).

Task 2:

Calculatetheactualoverheadforyourmarketingbrochureorderandreviewthe

posting.

1. Review the costs in the marketing brochure order before calculating

the overhead. Call up the Orders: Actual/Plan/Variance report for your

marketingbrochureorderincontrollingarea1000inthecurrentperiod.

What are the total costs on your order?

______________________________________________________________

2. Calculate the actual overhead for your order for the current period and

current fiscal year. Runit inTest and selectDialogdisplay. What isthe

amountofoverheadthatwillbeappliedtoyourorder?

______________________________________________________________

3. Calculatetheactualoverheadinarealproductionrun.

4. Oncetheoverheadhasbeenposted, reviewthecostsfor yourmarketing

brochureorder. CalluptheOrders: Actual/Plan/Variancereportforyour

marketing brochure order for the current period. What arethetotal costs

on your order?

______________________________________________________________

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AC415 Lesson: Periodic Debit Postings

Solution 6: Period-end Closing / Periodic

Postings

Task 1:

Createanoverheadstructurethatdeterminestheoverheadforstoragecostsat10%

ofthematerialcostsandassignittoyourmarketingbrochureorder.

1. CreateabaseX##fortheoverheadcalculation. NamethebaseGrp##OH

Base. Definethebaseforcontrollingarea1000. Includethecostelement

range400000through406000inthebase. Saveyourbase.

a) SAP Reference IMG → Controlling → Internal Orders → Actual

Postings→OverheadRates→CostingSheet: Components→Define

CalculationBasesReferringtoCostElementandOrigin.

Choose Edit → New Entries.

Enter X## in the Base column.

EnterGrp ##OHBaseintheName column.

Press Enter.

Select the line X##.

Double-click on Details.

In the Set Controlling Area popup, enter 1000 in the Controlling

area field and select Enter.

Choose Edit → New Entries.

Enter400000in the From CElemcolumn.

Enter419999 in theTo CElem column.

Select Save.

Go back to the SAP Reference IMG screen. Remain there for the

next exercise.

Continued on next page

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Unit4: Period-endClosing AC415

2. Create an actual percentage surcharge Y## for the overhead calculation.

NamethesurchargeGrp##OHRateandusedependencyD000. Therate

of10%shouldbevalidforactualoverheadcalculationsincontrollingarea

1000forthecurrentfiscalyear. Saveyouroverheadrate.

a) SAP Reference IMG → Controlling → Internal Orders → Actual

Postings→OverheadRates→CostingSheet: Components→Define

Percentage Overhead Rates.

ChooseDefinePercentageOverheadRates.

Choose Edit → New Entries.

EnterY## in the Overhead column.

EnterGrp##OHRateintheNamecolumn.

Choose Dependency D000.

Press Enter.

Select the Y## row.

Double-click on Details.

Choose Edit → New Entries.

EnterthestartofthecurrentfiscalyearintheValidfromfield.

EntertheendofthecurrentfiscalyearintheTofield.

Enter 1000 in the CO Area field.

Enter 1 in the Ovrhd type field.

Enter 10 in the Percent field.

Select Save.

Go back to the SAP Reference IMG screen. Remain there for the

next exercise.

3. CreateacreditkeyZ##fortheoverheadcalculation. Namethecreditkey

Grp##OHCredit. Definethecreditkeyforcontrollingarea1000. The

data is valid through the end of the current fiscal year and 100% of the

overheadisfixedcost. The costelementusedfortheoverheadpostingis

655110(OverheadSurcharge–OtherMaterials)andthecreditobjectisthe

warehouse cost center 4130.

Continued on next page

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AC415 Lesson: Periodic Debit Postings

Save your entries!

a) SAP Reference IMG → Controlling → Internal Orders → Actual

Postings→OverheadRates→CostingSheet: Components→Define

Credits.

Choose Define Credits.

Choose Edit → New Entries.

Enter Z## in the Credit column.

EnterGrp##OHCreditintheNamecolumn.

Press Enter.

Select the line Z##.

Double-click on Details.

In the Set Controlling Area popup, enter 1000 in the Controlling

area field and select Enter.

Choose Edit → New Entries.

EntertheendofthecurrentfiscalyearintheValidtocolumn.

Enter655110in theCost Element column.

Enter 100 in the %Fixed column.

Enter4130 in the Cost Center column.

Select Save.

Go back to the SAP Reference IMG screen. Remain there for the

next exercise.

4. Create acosting sheet XYZ## to definethe overhead calculation. Name

thecostingsheetOHCostingSheet##. ThebaseX##thatyoucreatedin

exercise1shouldbeassignedinthefirstrow(row10). Theoverheadrate

Y##thatyoucreatedinexercise2andthecreditkeyZ##thatyoucreated

Continued on next page

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Unit4: Period-endClosing AC415

inexercise3shouldbeassignedinthesecondrow(row20). Rememberto

reference your second row to your first row and to carry out a check for

errors. Save your costing sheet.

a) SAP Reference IMG → Controlling → Internal Orders → Actual

Postings→OverheadRates→MaintainCalculationProcedures

Choose Maintain Costing Sheets.

Choose Edit → New Entries.

EnterXYZ##intheCosting Sheet column.

EnterOH##CostingSheetintheDescriptioncolumn.

Press Enter.

Select the line XYZ##.

Double-click on Costing sheet rows.

Choose Edit → New Entries.

In the first row, enter:

- 10 in the "Rows" column.

- X## in the "Base" column.

In the second row, enter:

- 20 in the "Rows" column.

- Enter Y## in theOverhead column.

- Enter 10 in the From column.

- Enter 10 in the To column.

- Enter Z## in the "Credit" column.

Select Save.

Go back. (F3)

Choose the Check pushbutton.

Aslongasnoerrorsarefound, gobacktotheSAPReferenceIMG

screen.

Continued on next page

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AC415 Lesson: Periodic Debit Postings

5. AssigntheoverheadcostingsheetXYZ##toyourmarketingbrochureorder

(intheperiod-endclosingviewinthemasterrecord).

a) SAPEasyAccessmenu→InternalOrders→MasterData→Special

Functions → Order → Change

EnteryourmarketingbrochureorderintheOrderfield.

Press Enter.

Select the Prd-end closing tab.

EnterXYZ## inthe"Costing sheet" field.

Select Save.

Task 2:

Calculatetheactualoverheadforyourmarketingbrochureorderandreviewthe

posting.

1. Review the costs in the marketing brochure order before calculating

the overhead. Call up the Orders: Actual/Plan/Variance report for your

marketingbrochureorderincontrollingarea1000inthecurrentperiod.

What are the total costs on your order?

______________________________________________________________

a) SAPEasyAccessmenu→InternalOrders→InformationSystem→

ReportsforInternalOrders→Plan/ActualComparisons→Orders:

Actual/Plan/Variance

Enter1000in theControlling area field.

EnterthecurrentfiscalyearintheFiscalyearfield.

EnterthecurrentperiodintheFromperiodfield.

Enterthe currentperiodintheToperiodfield.

Enter 0 in the Plan version field.

Enter the number of your marketing brochure order in thefirst “Or

value(s)” field.

Choose Execute.

EUR 7,500, cost element 417000

2. Calculate the actual overhead for your order for the current period and

current fiscal year. Runit in Test and selectDialogdisplay. What is the

amountofoverheadthatwillbeappliedtoyourorder?

Continued on next page

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Unit4: Period-endClosing AC415

______________________________________________________________

a) SAPEasyAccess→InternalOrders→Period-endClosing→Single

Functions→OverheadRates→Actuals: IndividualProcessing

EnterthenumberofyourmarketingbrochureorderintheOrderfield.

EnterthecurrentperiodinthePeriod field.

EnterthecurrentfiscalyearintheFiscalyearfield.

Check the Test run box.

Choose Dialog display.

Choose Execute.

Check your results.

ChooseBackto go totheBasiclistscreen.

ChooseBack togobacktotheinitialscreen.

ChooseContinuetocleartheinformationmessage.

RemainintheActualOverheadCalculation: Orderscreenforthe

next exercise.

EUR 750 (10% actual overhead rate)

3. Calculatetheactualoverheadinarealproductionrun.

a) Deactivate the Test run box.

Choose Execute.

4. Oncetheoverheadhasbeenposted, reviewthecostsfor yourmarketing

brochureorder. CalluptheOrders: Actual/Plan/Variancereportforyour

marketing brochure order for the current period. What arethetotal costs

on your order?

Continued on next page

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AC415 Lesson: Periodic Debit Postings

______________________________________________________________

a) SAPEasyAccessmenu→InternalOrders→InformationSystem→

ReportsforInternalOrders→Plan/ActualComparisons→Orders:

Actual/Plan/Variance

Enter1000in theControlling area field.

EnterthecurrentfiscalyearintheFiscalyearfield.

EnterthecurrentperiodintheFromperiodfield.

Enterthe currentperiodintheToperiodfield.

Enter 0 in the Plan version field.

Enteryourmarketingordernumberinthefirst“Orvalue(s)”field.

Choose Execute.

Thereshouldbeadifferencebetweentheoriginalamount(seeexercise

1) and the current totalamount. Thisdifferenceshould be the same

as the amount recorded in exercise 2. If not, checkthat you ran the

calculationinproductionmodeandnotintestmode(seeexercise3).

Theamountswillonlybeupdatedcorrectlyinproductionmode.

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Unit4: Period-endClosing AC415

Lesson Summary

You should now be able to:

• Describetransactionsintheperiod-endclosingthatcanleadtodebitpostings

on the orders

• Define and use the overhead costing sheet

• Post overheads on internal orders and understand the results in the

information system

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AC415 Lesson: Periodic Credit Postings

Lesson: Periodic Credit Postings

Lesson Duration: 160 Minutes

Lesson Overview

Youlearnaboutthedifferentordersettlementmethods. Youalsolearntoenter

settlementrulesandwhichsettingsarerequiredtosettleanorder.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Credit orders through periodic reposting

• Distinguishbetweenandusethevarioussettlementoptions

• Enter settlement rules

• Defineandusetheallocation,sourceandPAtransferstructures

• Understandtheresultsofthesettlementusingspecialreports

Theinstructor shouldbrieflyexplainperiodicsettlementand thenexplaingthe

differentsettlementmethodsinmoredetail. Allocation, sourceandPAtransfer

structures should be presented in detail.

Business Example

Anorderisprimarilyacostcollector,thatis,itcollectscostsandallocatesthemto

other objects. Therearevarious optionsfor allocating costs. Youcheckwhich

procedurewouldbemostfeasibleandappropriateforyourcompanyscenario.

Figure 28: CreditingOrders Through PeriodicReposting

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Unit4: Period-endClosing AC415

Anordercanbecreditedduringaperiodicreposting. Todothis,theordermustbe

definedinasegmentofitslifecycleasasenderwhichcanbecreditedtovarious

different receiver object types.

Youcandefinehowtheorderiscreditedusingoneoftheflexibleallocationrules

thatareavailable. Creditinganorderusingfixedpercentages,asillustratedinthe

aboveexample, isjust oneof theoptionsavailable.

The cycle-segment method, which can also be used to define distributions,

assessments and indirect activity allocation, is discussed in more detail in the

course AC410.

Figure 29: Settlement: Overview

Overhead ordersareusually used asan interimcollector of costsand asanaid

totheplanning,monitoring,andreportingprocesses. Whenthetaskiscomplete,

the costs are passed on to their final destination (cost center, WBS element,

profitabilitysegment,andsoon). Thisprocessiscalledsettlement.

In settlement, some or all of the costs posted to an order are allocated to

one or more receivers. The offset postings, crediting the order, are generated

automatically. Youcanprocesssettlementfor individual orders or collectively

for a group of orders.

Thecostsgatheredonanordercanbesettledonavarietyofaccountassignment

objects, asillustratedabove. Settlement toanassetor General Ledger account

is an external settlement, because Financial Accounting is updated by the

settlement. Settlementtooneoftheremainingobjectsisaninternalsettlement

within Management Accounting.

You can settle statistically to a cost center, statistical order, or statistical WBS

element in addition to the actual receivers.

Order settlement is not mandatory.

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AC415 Lesson: Periodic Credit Postings

Figure 30: Defining Order Settlement

Beforeyoucansettleanorder,youmustspecifywhereyouwantthecoststobe

posted. Therearetwoproceduresfordefiningyoursettlement: basicsettlement

and extended settlement.

Basicsettlementallowsyoutosettle100%ofthecoststoonecostcenterorto

oneG/Laccountunderonecostelement. Youenterthedatainthe"Period-end

Closing" field in the order master record.

Extendedsettlementallowsyoutocreateontheordermasterrecordyourown

Settlement Rules which:

• Settlecoststo one or morereceiversand allowa widerange of receivers

(WBSelement,salesorder,profitabilitysegment,andsoon)

• Specifyhowthecostsaretobesplit(distributionrules)

Inextendedsettlement,thesettlementprocessiscontrolledviaassignmentsinthe

SettlementParametersontheordermasterrecord. Theseparametersincludethe

settlement profile, settlement structure, PA transfer structure, and so on. The

settlementprofile,whichspecifiesthedefaultvaluesfortheotherparameters,is

derivedfromtheordertype. Thedefaultedsettlementparameterscanbechanged

on the order master record.

Asettlementprofilemustbespecifiedinthemasterrecordevenifyouareusing

basicsettlement. Youmustspecifywhichreceiverobjecttypesaretobepermitted.

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Unit4: Period-endClosing AC415

Figure 31: Settlement: Parameters in Customizing

Thecentralsettlementcontrolparameteristhesettlementprofile. Thesettlement

profileisenteredintheordertype,ensuringthattheordermasterrecordcontains

thecorrectdefaultvalues. Thesettlementprofileperformsthefollowing:

• Determines whether settlement is required

• Specifies valid settlement receivers and identifies the default object type

(such as cost center) for the receiver

• Setssettlementindicators,includingthevalidmethodsforapportioningcosts

• Defines document management parameters

• It identifies the default values forthe other settlement parameters in the

order master record: the settlement structure, PA transfer structure, and

the source structure

The allocation structure controls how original cost elements are assigned to

settlement cost elements. The option to settle using the original cost element

also exists.

TheProfitabilityAnalysis(PA)transferstructurecontrolstheassignmentof

costelementstovaluefieldsincosting-basedProfitabilityAnalysis. Itisusedonly

ifyousettleinternalordersdirectlytoProfitabilityAnalysis.

Thesourcestructurecontrolssettlementtodifferentreceiversdependentonthe

original cost elements posted on the order.

100

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AC415 Lesson: Periodic Credit Postings

Figure 32: Maintaining a Settlement Rule

You can enter the distribution rules in the Settlement Rule Overview screen.

Thedistributionrulespecifieswhichportionoftheordercostsshouldbesettled

towhich receiver. Each lineinthedistributiontabledefinestheallocation toa

particularreceiver. Costscanbeallocatedtothereceiversonthefollowingbases:

• Percentage

• Equivalence number

• Fixed amount

TheSAPsystemensuresthatyoucannotcreatearulecontainingbothanamount

aswellasanequivalencenumberorapercentage. Youcanchangethedistribution

ruleswithinasettlementruleonlyifyouassigndifferentvalidityperiodstothem.

Thefollowingsettlementtypesaredefinedinthesystemforoverheadorders:

• SettlementtypePERsettlesonlythecostsfortheperiodyouspecify.

• Settlement type FUL settles all costs on a sender object that have been

incurred right upuntil the settlement period.

101

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Unit4: Period-endClosing AC415

Figure 33: Settlement of Order Costs

Youcansettlecoststoreceiversusingthesamecostelementsyouoriginallyused

topostyourorder. Thisallowsyoutoidentifypreciselythetypesofcostswhich

wereallocatedtoyourreceivers,suchasmaterial,supplies,andpersonnelcosts.

Alternatively, youcanuseasettlementcostelementtoallocatecosts. Withthis

approach,youcaneasilydeterminewhatcostshavebeenallocatedtothereceivers

through the order settlement process.

Therearetwocategoriesof settlementcost elements:

• Aninternalsettlementcostelement(costelementtype21)isusedwhenyou

settletoaManagementAccountingobjectsuchasacostcenter,order,WBS

element, and so on.

• Anexternalsettlementcostelement(costelementtype22)isusedwhenyou

settleto an asset or aGeneral Ledger account.

After settlement, the costs incurred on the order are still visible, regardless of

whichapproachyouselect. Thisallowsyoutoanalyzeandreportonyourorder

costs at any time.

Eachtimeanobjectissettled, asettlementdocumentiscreated. Thesettlement

documentisrequiredif you haveto reverseasettlementrun or repeat aperiod

closing. Youdefinethenumberrangesforsettlementdocumentsduringsystem

configuration. Tomanagedatavolumes,youalsodefine,inthesettlementprofile,

theretentionperiodafterwhichthesettlementdocumentcanbearchived.

102

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AC415 Lesson: Periodic Credit Postings

Inadditiontothesettlementdocument,thesystemalsocreates:

• AdocumentinFinancialAccountingcontainingallaccounting-relateddata

(external settlement only)

• A document in Management Accounting containing purely cost

accounting-related data

Figure 34: Customizing the Allocation Structure

Theallocationstructureallowsyoutodefinewhichcostelementsshouldbesettled

using a settlement cost element or the original cost element. The setting you

choosewoulddependonthesettlementreceiverobject.

Thisisapurelytechnicalsetting. Itdoesnotinfluencewhetherorhowmuchofa

costelementshouldbesettled. Thisisdefinedbythesourcestructure.

Tousetheallocationstructure(previouslycalledthesettlementstructure),youfirst

needtocreatecost elementgroupsthatcontaintheprimaryandsecondarycost

elementsusedfordebitpostingstoyourorders. WithinCustomizing,youlinkthe

costelementgrouptothesettlementstructurewithasettlementassignment. For

eachsettlementassignment,youstipulatebyreceivertypewhetherthesettlement

willusetheoriginalpostedcostelementsoradesignatedsettlementcostelement.

You might use settlement cost elements:

• To reduce data volumes by combining several debit cost elements under

one settlement cost element

• Toseparateoutcostsallocatedfromorderstothereceiverandtodescribe

their purpose, such as repairs or maintenance

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Unit4: Period-endClosing AC415

Figure 35: Customizing: Source Structure

Thesourcestructure(alsosetinCustomizing)enablesyoutosettlecostelement

(groups)toreceiversusingdifferentsettlementrules,thatis,thetotaldebitforthe

ordercanbesplitupandsettledwithintherelevantgroups.

Thedebitsintheinternalorderarestructuredinthesourcestructureaccordingto

cost element.

Tousethesourcestructure,insertitintothesettlementprofileoractivateitinthe

master data for internal orders.

Youcansettleeverysinglelineitemincapitalinvestmentordersindividually. If

you do not want to settle each item individually, we recommended you use a

source structure.

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AC415 Lesson: Periodic Credit Postings

Figure 36: Defining SettlementswiththeSource Structure

Inthesourcestructure,youcancombinetheprimaryandsecondarycostelements

usedfordebitpostingstoyourorderintosourceassignments. Youcanthenuse

thesourceassignmentstoallocatedifferenttypesofcoststodifferentreceivers.

In our example, all material costs have been settled to one receiver order, but

personnelcostshavebeensplitupandsettledtotworeceivercostcenters.

Youdo not need a sourcestructure if you want to settleall your cost elements

according to the same rules. To use the source structure you defined in

Customizing,enterthesourcestructureinthesettlementparametersoftheorder

masterrecord. Onceyouhavemadeyourselection,anadditionalcolumn(“Origin

Settlement”)isdisplayedinthesettlementrule. Thisallowsyoutoenterasource

assignmentforeachdistributionruleand establishadifferentreceiver foreach

source assignment.

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Unit4: Period-endClosing AC415

Figure 37: Customizing: PA Transfer Structure

The concept of the PA Transfer Structureis similar to the allocation structure

concept.

Theinputsideagainconsistsofcostelementintervals. Allcostelementsshould

beincludedinanyintervaltomakesettlementtoaprofitabilitysegmentpossible.

Theoutputsidelinksthecostelements/intervalstovaluefieldsofCO-PA.Thisis

particularlyimportantifyouhaveorderswithrevenuesandwanttosettlethemto

CO-PA using costing-based Profitability Analysis.

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AC415 Lesson: Periodic Credit Postings

Exercise 7: Period-End Closing /

101

Settlement

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Maintainsettlementrulesandexecuteanordersettlement

• Analyze the effect of the settlement

• Discusssettlement reversal and conversion

Business Example

Inthisscenarioyouwillbesettlingyourorderstocostcentersineachperiod.

Youwouldliketomaintainsettlementrulesforyourmarketingbrochureorderso

thatyoucanrunthesettlementforthecurrentperiod. Youwillbesettlingthecosts

tothetwocostcentersthatareresponsibleforthedevelopmentofthebrochures.

Task 1:

Maintainthesettlementrulesonyourmarketingbrochureorder.

1. Checkthesettlementparametersinyourmarketingbrochureordermaster

record. What is the settlement profile assignment and the allocation

structure? Wheredoesthisinformationcomefrom? Cantheseassignments

be changed?

______________________________________________________________

2. Maintaintheactual settlementrules. The marketing brochureorder costs

shouldbesettledperiodicallytothecostcenters4240and4250. Because

costcenter4240needsmoremarketingbrochures,75%ofthecostswillbe

settledtothiscostcenterand25%willbesettledtocostcenter4250.

Check your settlement rules.

Save your entries!

Continued on next page

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Unit4: Period-endClosing AC415

Task 2:

Carryoutasettlementrunforyourmarketingbrochureorder.

1. Firstofall,runtheactualsettlementforyourmarketingbrochureorderina

testruntoverifytheconfiguration. Calculatethecostsforthecurrentperiod.

Checkthecoststhathavebeensettledtoeachcostcenter.

What settlement cost elementisbeingused?

Wherearethesettlementcostelementsassigned?

______________________________________________________________

2. Then process the actual settlement in production to post the settlement

transaction.

Task 3:

Examine the effects of settlement of your marketing brochure order in the

information system.

1. Check thebalanceofyour marketingbrochure order. CalluptheOrders:

Actual/Plan/Variancereportforthecurrentperiod. What isthebalance

on your order?

2. Examinethecoststhathavebeensettledtoeachcostcenter(4240or4250).

Call up the Cost Centers: Actual/Plan/Variance report for the current

period. Executethereportforeachofthecostcentersandthesettlement

cost element (650000).

GototheActualLineItemsreportandswitchtotheSecondarycosts: Value

settlement layout soyoucanseethe partnerobjectsofthetransactions.

Yourmarketingbrochureordershouldbedisplayedasapartnerobject.

Task 4: Optional Exercises

Explaintheprocessofrepostingordersettlements.

1. What is reposting used for?

______________________________________________________________

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AC415 Lesson: Periodic Credit Postings

2. Can you repost thesettlement of a previousperiodonceyouhaveposted

the settlement of the current period?

______________________________________________________________

3. Canyoureverseandrepostthesettlementofagroupoforders?

______________________________________________________________

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Unit4: Period-endClosing AC415

Solution 7: Period-End Closing /

Settlement

Task 1:

Maintainthesettlementrulesonyourmarketingbrochureorder.

1. Checkthesettlementparametersinyourmarketingbrochureordermaster

record. What is the settlement profile assignment and the allocation

structure? Wheredoesthisinformationcomefrom? Cantheseassignments

be changed?

______________________________________________________________

a) SAPEasyAccessmenu→InternalOrders→MasterData→Special

Functions → Order → Change

EnterthenumberofyourmarketingbrochureorderintheOrderfield.

Choose Settlement Rule.

Choose Goto →Settlement parameters.

Thesettlementprofileis20(internalorder). Theprofileassignmentis

defaulted based on the order type.

TheallocationstructureisA1(COAllocationStructure). Theallocation

structureassignmentisdefaultedbasedonthesettlementprofile. These

assignments can bechanged ineach order.

2. Maintaintheactual settlement rules. Themarketing brochureorder costs

shouldbesettledperiodicallytothecostcenters4240and4250. Because

costcenter4240needsmoremarketingbrochures,75%ofthecostswillbe

settledtothiscostcenterand25%willbesettledtocostcenter4250.

Check your settlement rules.

Continued on next page

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AC415 Lesson: Periodic Credit Postings

Save your entries!

a) GobacktotheMaintainSettlementRule: Overviewscreen.

In the first row, enter:

- CTR in the Cat field.

- 4240 in the Settlement receiverfield.

- 75 in the % field.

- PER in the Settlement type field.

In the second row, enter:

- CTR in the Cat field.

- 4250 in the Settlement receiverfield.

- 25 in the % field.

- PER in the Settlement type field.

- Choose Check.

ChooseContinuetodeletetheinformationmessage.

If no errors were found, choose Save.

Task 2:

Carryoutasettlementrunforyourmarketingbrochureorder.

1. Firstofall,runtheactualsettlementforyourmarketingbrochureorderina

testruntoverifytheconfiguration. Calculatethecostsforthecurrentperiod.

Checkthecoststhathavebeensettledtoeachcostcenter.

Whatsettlement cost elementisbeingused?

Wherearethesettlementcostelementsassigned?

______________________________________________________________

Continued on next page

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Unit4: Period-endClosing AC415

______________________________________________________________

a) SAPEasyAccessmenu→InternalOrders→Period-EndClosing→

SingleFunctions→Settlement→IndividualProcessing

Enter the order number of your marketing brochure order in the

Order field.

EnterthecurrentperiodintheSettlementperiodfield.

EnterthecurrentperiodinthePostingperiodfield.

EnterthecurrentfiscalyearintheFiscalyearfield.

Choose“Automatic”astheprocessing type.

Check the Test run box.

Choose Execute.

Click on the Detail lists icon.

Place your cursor on an amount.

ChooseReceivertodisplaythecostelementinformation.

Thecostsforcostcenter4240shouldbethreetimesgreaterthanthose

forcostcenter4250(settlementrule75%/25%).

Thesettlementcostelementis650000(ORSOrderSettlement). The

settlement cost elements are assigned in the configuration of the

settlement structure.

Inthisinstance,thesettingsarebasedonthevaluesintheallocation

structureA1 and assignment 03 and 22.

2. Then process the actual settlement in production to post the settlement

transaction.

a) Deactivate the Test run box.

Choose Execute.

Continued on next page

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AC415 Lesson: Periodic Credit Postings

Task 3:

Examine the effects of settlement of your marketing brochure order in the

information system.

1. Check the balanceof yourmarketingbrochureorder. Callup theOrders:

Actual/Plan/Variancereportforthecurrentperiod. Whatisthebalance

on your order?

a) SAPEasyAccessmenu→InternalOrders→InformationSystem→

ReportsforInternalOrders→Plan/ActualComparisons→Orders:

Actual/Plan/Variance

Enter1000in theControlling area field.

EnterthecurrentfiscalyearintheFiscalyearfield.

EnterthecurrentperiodintheFromperiodfield.

Enterthe currentperiodintheToperiodfield.

Enter 0 in the Plan version field.

Enter the number of your marketing brochure order in thefirst “Or

value(s)” field.

Choose Execute.

The balance should be zero (blank).

2. Examinethecoststhathavebeensettledtoeachcostcenter(4240or4250).

Call up the Cost Centers: Actual/Plan/Variance report for the current

period. Executethereportforeachofthecostcentersandthesettlement

cost element (650000).

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Unit4: Period-endClosing AC415

GototheActualLineItemsreportandswitchtotheSecondarycosts: Value

settlement layout soyoucanseethe partnerobjectsofthetransactions.

Yourmarketingbrochureordershouldbedisplayedasapartnerobject.

a) SAP Easy Access menu → Accounting → Controlling → Cost

Center Accounting → Information System → Reports for Cost

Center Accounting → Plan/Actual Comparisons → Cost Centers:

Actual/Plan/Variance

Enter1000in theControllingareafield.

EnterthecurrentfiscalyearintheFiscalyearfield.

EnterthecurrentperiodintheFromperiodfield.

EnterthecurrentperiodintheToperiodfield.

Enter 0 in the Plan version field.

Enterthecostcenternumbers4240to4250inthefirst“Orvalue(s)”

field.

Enterthecostelement650000to651000inthe“Orvalue(s)”field.

Choose Execute.

Double-clickonthereportlineforcostelement650000.

Double-clickonCostCenters: ActualLineItems.

SelectSettings → Layout→ Choose.

Double-clickonSecondarycosts: Valuesettlement.

Task 4: Optional Exercises

Explaintheprocessofrepostingordersettlements.

1. What is reposting used for?

______________________________________________________________

a) Youcanusethereversalandrepostingfunctionstocorrectsettlements

frompreviousperiodseveniftheyhavebeenclosedorlocked. The

correctioncanthenbepostedinthecurrentperiod.

2. Can you repost the settlement of aprevious period onceyou haveposted

the settlement of the current period?

______________________________________________________________

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AC415 Lesson: Periodic Credit Postings

______________________________________________________________

a) No. You must run the correction settlement prior to making

settlementsinthepostingperiod. Thesystemdoesnotallowyouto

enterapostingperiodthathasalreadybeensettled. Ifyoufindthat

acorrectionsettlementisrequiredfor the previousperiodafteryou

havealreadyprocessedsettlementsinthepostingperiod,youmustfirst

reverseallthesettlementsperformedinthepostingperiod.

3. Canyoureverseandrepostthesettlementofagroupoforders?

______________________________________________________________

a) Settlementcorrectionsarepossibleinbothindividualandcollective

processing.

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Unit4: Period-endClosing AC415

Lesson Summary

You should now be able to:

• Credit orders through periodic reposting

• Distinguishbetweenandusethevarioussettlementoptions

• Enter settlement rules

• Defineandusetheallocation,sourceandPAtransferstructures

• Understandtheresultsofthesettlementusingspecialreports

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AC415 Lesson: Settlement: Special Subjects

Lesson: Settlement: Special Subjects

Lesson Duration: 50 Minutes

111

Lesson Overview

You learn about procedures which simplify the settlement process, such as

hierarchical settlement, settlement in an alternative posting period, and the

automatic creation of settlement rules.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Createsimplesettlement rulesautomatically

• Use the hierarchical settlement

• Settleorders inanalternativepostingperiod

The instructor shows the automatic creation of settlement rules, as well as

hierarchicalsettlementandsettlementinanalternativepostingperiod.

Business Example

Figure 38: Automatic Generation of Settlement Rules

TheautomaticgenerationofsettlementrulesisanewtoolinRelease4.6.

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Unit4: Period-endClosing AC415

Insteadofmanuallycreatingasettlementruleineachorderandthensettlingit,

youcandefineasettlementruleinCustomizing,whichautomaticallycreatesthe

settlementruleforeachorderwhensettlementismade.

Youhavethreeoptions: Youcaneitherusethestandardstrategysequences,create

your own, or define user exits.

Automaticsettlementrulescaneachbecreatedforoneordertype.

Thebigadvantageofthistoolisthatitsavesyouhavingtomaintainsettlement

rules manually.

Figure 39: Hierarchical Settlement

Youcansettlecostsfromoneorder toanotherandtherebyenterinformationat

variouslevelsofsummarization. Inourexample,weuseorderstocollectcostsfor

individualrepairandmaintenanceactivities. Toreceivesummarizedinformation

abouttherepairandmaintenancecostsfortheturbineandcoolingunit,wesettle

theseorderstoordersrepresentingeachmachine. Wesettlethe“machine”orders

toafinal“powerstation”ordertoviewthetotalrepairandmaintenancecostsfor

the location.

You can usecollectiveprocessing toprocessthisgroupofrelatedordersinthe

same settlement run. To ensure that all the orders are settled completely, you

must settle the orders in the correct sequence. To accomplish this, the system

determines a settlement hierarchy.

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