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TestYourKnowledge AC505

Answers

1. Howdoyoudeterminethequantitystructureforaco-productthatisnota

leading product?

Answer: Themasterdataoftheleadingco-productisusedtodeterminethe

quantitystructurefor allnon-leadingco-products.

2. Howdoyoudeterminethecostofby-productsusingthenetrealizable-value

method?

Answer: Costsfor theproductionofby-productsarecalculatedusingthe

netrealizable-valuemethod. Thecostofgoodsmanufacturedoftheprimary

productiscalculatedbysubtractingthecostsofby-productsfromthetotal

cost of the production process. The costsof by-products reduce the cost

of the primary product or process.

3. Inthenet realizablevaluemethodwithfixed price, if you donot want to

includethecostsforby-products,youshoulddeselecttheRelevanttocosting

indicator in the material list item.

Answer: Relevant to costing indicator

4. Inthenetrealizablevaluemethodwithcostcomponentsplit,howcanyou

determinethecostofgoodsmanufacturedforby-products?

Answer: Inthenetrealizablevaluemethodwithcostcomponentsplit,the

cost of goods manufactured for by-products iscalculated by multiplying

theoutputquantitybythecostingresultofthealternativecostestimatefor

the by-product.

5. Whatarethetypesofanalysiswhichtheflexibleitemizationofco-products

supports?

Answer: Theflexibleitemizationsupportstwotypesofanalysis:

• Theproductviewshowsthecostsofonlytheco-product.

• Theprocessviewshowsthetotalcostsoftheproductionprocessand

the costs of co-products.

6. Inthetreatmentofrecursivestructures,theRecursivenessallowedindicator

shouldbeset for theBOM itemin theBOM.

Answer: Recursiveness allowed

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Unit 10

Material Valuation

Unit Overview

ThisunitexplainshowtodemonstrateERP'spostinglogicandlimitationswith

standard or moving average valuation and introduces the capabilities of the

material ledger. The unit also describes thepossibilities and limitations of the

pricecontrolstandardpriceandmovingaverageprice. Itdescribesthevalueflow

ofstandardcostsandvariancesintheSAPERPwithoutusingactualcostingin

the material ledger. It also explains the concept of actual costing and parallel

valuation in the material ledger.

Unit Objectives

After completing thisunit, you will beableto:

• Describe valuation strategies

• Explain the purpose of the material ledger

• Explaintheconceptsofactualcostingandparallelvaluation

Unit Contents

Lesson: Material Valuation.....................................................366

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Unit10: MaterialValuation AC505

Lesson: Material Valuation

Lesson Overview

Thislessondescribesvaluationstrategies. Itexplainsthepurposeofthematerial

ledgerandalsodescribesstrategicenterprisecontrol.

Lesson Objectives

After completingthislesson, you will beable to:

• Describe valuation strategies

• Explain the purposeof the material ledger

• Explaintheconceptsofactualcostingandparallelvaluation

Business Example

Youneedtoreviewseveralbasicmaterialvaluationprincipleswithoutusingthe

materialledger. Youneedtorecapitulatetheadvantagesanddisadvantagesofthe

pricecontroltechniques, standardprice(S Price)andmovingaverageprice(V

Price),ascurrentlyusedinyourcompany. Youwillneedtoconsidertheconcepts

ofactualcostingandparallelvaluationasprovidedbythematerialledger.

Valuation Strategies

Figure161: ValuationStrategiesWithouttheMaterialLedger

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AC505 Lesson: Material Valuation

ThevaluationofmaterialsintheSAPERP(rawmaterials,semi-finishedproducts,

and finished products) essentially depends on the price control set for the

respective materials in the material master.

Inmovingaveragepricecontrol(V),anewmaterialpriceiscalculatedaftereach

receipt. Thepriceisanaveragevaluecalculatedfromthetotalinventoryvalue

and the total quantity of material in stock.

Ifthevaluationof goodsmovementsoccursatthestandardprice(S), theprice

remainsconstantforatleastoneperiod. Thestandardpriceistypicallytheresult

of a standard cost estimate for the material.

Themaindifferencebetweenbothvaluationproceduresisthatthemovingaverage

price(V)representsthecurrentdeliveredpriceandthestandardprice(S)isbased

onplannedvaluesandnotactualprices. Differencesbetweentheplannedprice

andactualpricesarenotassignedtothematerialstockinFinancialAccounting,

butarecollectedonapricedifferenceaccount. Whenusingthemovingaverage

price (V), the material stock in Financial Accounting should reflect the actual

prices of a material.

Thedifferencesbetweenboththeseproceduresarefurtherexplainedthroughthe

useof postingexamplesinthefollowingfigures.

Figure 162: Posting Example: Standard Price

Thefollowingappliestovaluationsatthestandardprice:

• All stock postings takeplaceat standardprice.

• Variancesarepostedtopricedifferenceaccounts.

• Variances are updated.

• Pricechanges can beobservedand monitored.

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Unit10: MaterialValuation AC505

If a material has standard price control, the value of the material is calculated

with the standard price. For subsequent goods movements or invoice receipts

where the price varies from the standardprice, the differences are posted to a

price difference account.

Thefollowingsituationisillustratedabove. Agoodsreceiptpostingwithaprice

of(2.40)thatisnotthesameasthestandardprice(2.00)leadstopricevariances

that are carried on a price difference account (+40.-). The subsequent invoice

receiptwithavaryingpriceof(2.20)isalsonotpostedtomaterialstock. Instead,

thevarianceiswrittentothepricedifferenceaccount(-20.00).

Figure 163: Characteristics of Price Control S

If the material valuation takes place at standard price, all goods movements

arevaluatedwiththesameprice. Thestandardpricecontrolenablesconsistent

controllingoftheproductionprocess. Varianceswithinproductionaretransparent.

Theuseofaperiodicpriceisespeciallyrecommendedforperiodiccontrolling.

Thestandardpricecanalsobeusedasabenchmarkbywhichyoucanmeasure

variousmethodsofproductionorcomparethecontributionmarginsofamaterial

invariousmarketsegmentsinProfitabilityAnalysis(CO-PA).

Onedisadvantageofstandardpricecontrolisthatthevariancesorpricedifferences

cannotbeallocatedtosubsequentproductionlevels. Itposesaproblemwitheach

additionalproductionlevelinmulti-levelproduction. Real-timecostcontrolling

for the finished product cannot be guaranteed.

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AC505 Lesson: Material Valuation

Figure 164: Posting Example: Moving Average Price

Theaboveexampleshowshowthematerial stockvalueandmaterialpricecan

mirrortheactualpricesofamaterialwithavaluationatthemovingaverageprice

(V).

Inthescenarioofinvoicereceiptaftergoodsreceipt,theGR/IRaccountischarged

with the goods receipt amount (300.00) as an offsetting entry to the inventory

posting during goods receipt.

TheGR/IRclearingaccountissettledatthepurchasepriceduringinvoicereceipt

andthevendoraccountisupdatedattheinvoiceprice(400.00).

Duringthepostingofbothreceipts(goodsreceiptandinvoicereceipt),themoving

averageprice(V)inthematerialmasterisadjusted(2.00to2.50to3.00EUR).

Ifagoodsissuetakesplacenow, itisvaluatedwiththecurrentmovingaverage

price (3.00 EUR).

Themovingaverageprice(V)isthereforemoreusefulifyouwantmaterialstock

valuesandmaterialpricestoreflect up-to-datedata.

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Unit10: MaterialValuation AC505

Figure 165: Characteristics of Price Control

Thesituationillustrateshowthedecisiontousethemovingaverageprice(V)to

have material stock valuesand material prices reflect up-to-datedata can bea

mistake.

Forthisreason, SAPrecommendsusingonlythemovingaverageprice(V)for

materialvaluationofrawmaterialsandtradinggoods,becausethedeliveredprices

fortheseareusuallyknownclosetothetimeofthegoodsreceipt.

For materials produced in-house, such as semi-finished and finished products,

thereisagreatriskthatatperiod-endclosingalargenumberofvariancesfrom

ordersettlements(follow-upcosts)arepostedtoarelativelysmallstock, which

canleadtoeitherpricevariancesorfaultyvaluations.

Afurtherdisadvantageofthemovingaverageprice(V)isthatincorrectentries

(forexample,errorswhiletypingduringposting)thatarenotnoticedcanleadto

anunrealisticstockvalue. Subsequentgoodsissuesarethenvaluatedwiththese

incorrect prices (compound errors).

Thereisafurther dangerofincorrectvaluationifacompanypermitstheuseof

negative stock quantities.

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AC505 Lesson: Material Valuation

Figure 166: Standard Cost Accounting Variances

Inamulti-levelproductionstructure,variancescanappearforvariousobjectsat

various levels of the production process.

Withexternalprocurement,variancesappearasaresultofachangeinmarketand

vendorprices. Inparticular,inflationscenarioscancausesignificantvariances.

Thevariancesof internalproductioncanariseintheareaof cost responsibility

(cost centers) or in the areaof production (variancesfrom cost objects such as

production orders).

StandardcostaccountingvariancesarepostedaspricedifferencestoProfitability

Analysis, becausethesevariancescannotbepostedtothematerialstock. They

can be divided in various variance categories (such as price variances and

quantityvariances)inProfitabilityAnalysis,buttheycannotbeassignedtotheir

corresponding products.

InFinancialAccounting,thesevariancecategoriescorrespondtothebalanceofa

pricedifferenceaccountthatfromanexternalaccountingpointofview, cannot

beproportionallyallocatedtoendinginventory(assets)orconsumption(period

expense).

Standard cost accounting is advantageous, because it enables you to perform

consistentandefficientcontrollingofproductionproceduresbycomparingcurrent

actual priceswith their respective standard prices.

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Unit10: MaterialValuation AC505

Material Ledger

Figure 167: Concept of Material Ledger

Thematerialledgerisatoolthatcollectsdataformaterialsthathavemasterdata

storedinamaterialmaster. Thematerialledgerusesthisdatatocalculatepricesfor

thevaluationofthesematerials. Thematerialledgeristhebasisofactualcosting

andenablesinventorytobevaluatedinuptothreecurrenciesand/orvaluations.

As asubsidiary ledger for materials, the material ledger is the prerequisite for

multiple valuation of material inventories. Without the material ledger, the

inventoryvaluesofmaterialsmanagedonavaluebasisareupdatedinonlyone

currency(companycodecurrency). Withthematerialledger, inventoryvalues

canbecarriedintwoadditional currenciesintheSAPERP. Thisisrealized by

updatingallgoodsmovementsinuptothreecurrencies/valuationsinthematerial

ledger. Valuesaretranslatedtoforeigncurrencyamountsathistoricalexchange

rates (at the time of posting). The material ledger can thus provide businesses

locatedinhigh-inflationcountrieswithadditionalinformationaboutinventoriesin

ahardcurrency,whichrevealstheeffectofinflationoninventories.

Theactualcostingfunctionpickstheperiodicvaluescollectedandautomatically

calculatesnewinventoryvaluesandvaluationpricesindependentofeachotherin

the various currencies and valuations.

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AC505 Lesson: Material Valuation

Figure 168: Multi-level Material Price Determination

WiththeMaterialLedger,multi-levelmaterialpricedeterminationcancalculate

the variances that flowed to higher levels of the production process using a

multi-level actual quantity structure.

Thisquantitystructureisessentiallyanactualbillofmaterialbasedonrecorded

inventoryconsumptionandproduction. Thesystemknowswhatmaterialswere

usedfortheproductionofwhichgoods. Thepricesoffinishedproductscanthen

be calculated.

Asaresult, pricedifferences, forexample, ofrawmaterialscanberolledupto

semi-finishedgoodsand,inasubsequentprocess,tofinishedgoods.

The period-end closing process for multi-level material price determination

enables you to recognize the actual prices for each material (raw materials,

semi-finished products, and finished products) at theend of the period. These

actual prices contain the prices incurred for the actual quantity produced or

procured for each period.

Youcanusetheseactualpricestorevaluateproductsorrawmaterials.

These procedures enable you to use an actual cost system in addition to the

standardcostsystem,becausethevaluesofthestandardcostsystem(costcenters,

orders)cannotbereadjustedduringasubsequentallocation.

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Unit10: MaterialValuation AC505

Figure 169: Analyzing Actual Procurement Costs

Using actual costing with the Material Ledger, you can analyze the actual

procurement cost throughamulti-levelstructure.

TheMaterialLedgerrecordstheperiodicvariancesthatoccurredfor aproduct.

Duringperiod-endclosingprocedures,aperiodicunitpriceiscalculatedandthese

variancesaredistributedtothemulti-levelstructureandendinginventory.

InRelease4.6C,thesystemcancalculateanactualcostcomponentsplitforall

periodicunitprices. Thisenablesyoutocomparethecostcomponentsofstandard

priceswiththe cost componentsof actual costs.

Analysisatthelevelofcostcomponentsrevealsthecausesofcostfluctuations.

Forexample,youcanseetheamountofthecostofthefinishedproductthatwas

incurredbylabor, material, andexternalprocessing.

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AC505 Lesson: Material Valuation

Strategic Enterprise Control

Figure 170: Strategic Enterprise Control

Withvariousviewsofthecompany,thetradingreportisradicallydifferent.

Whenyouanalyzethegroupasawhole,youdonotseetheindividualcompanies

inthegroup. Youonlyseethegroupasasinglecompany.

Forindividualcompanies,theresultsaccordingtotheviewofthelegalcompany

are relevant.

Managers of profit centers want to look at individual profit centers as if they

were independent companies.

Parallelvaluationofmaterialsenablesacompanytoestablishvariousvaluesfor

materials supporting various reporting requirements. The use of the Material

Ledger isrequiredto support parallel valuation.

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Unit10: MaterialValuation AC505

Figure 171: MultipleValuation Approaches: Group View

To be able to assess the actual costs of goods manufactured according to the

viewof thegroup, it isnecessarytoeliminateall realor assumed profitsinthe

value-added chain.

Todothis,youcanaddanotherview,thegroupview,whichdisplaysthecostsof

goodsmanufacturedandignoresexchangesbetweencompanycodesandprofit

centers.

Intheplanversion,youcanusethematerialcostingfunctionintheformofgroup

costing.

Intheactualversion,itisassumedthattheactualcostsoftheorderareequaltothe

valueofthedeliverytostock toavoid discrepancies.

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AC505 Lesson: Material Valuation

Lesson Summary

You should now be able to:

• Describe valuation strategies

• Explain the purpose of the material ledger

• Explaintheconceptsofactualcostingandparallelvaluation

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UnitSummary AC505

Unit Summary

You should now be able to:

• Describe valuation strategies

• Explain the purposeof the material ledger

• Explaintheconceptsofactualcostingandparallelvaluation

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AC505 Test Your Knowledge

Test Your Knowledge

1. Standard cost accounting variances are posted as price differences to

,becausethesevariancescannotbe

posted to the material stock.

Fillintheblankstocompletethesentence.

2. ActualCostingwiththematerialledgercannotbeusedtoanalyzetheactual

procurement cost.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

3. Thepurposeofgroupcostingistoeliminateallrealandassumedprofitsin

the value added chain.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC505

Answers

1. Standard cost accounting variances are posted as price differences to

profitability analysis, because these variances cannot be posted to the

material stock.

Answer: profitability analysis

2. ActualCostingwiththematerialledgercannotbeusedtoanalyzetheactual

procurement cost.

Answer: False

UsingactualcostingwiththeMaterialLedger,itispossibletoanalyzethe

actualprocurementcostthroughamulti-levelstructure.

3. Thepurposeofgroupcostingistoeliminateallrealandassumedprofitsin

the value added chain.

Answer: True

Thepurposeofgroupcostingistoeliminateallrealandassumedprofitsin

the value added chain.

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Unit 11

Easy Cost Planning

Unit Overview

ThisunitdescribestheapplicationoptionsofEasyCostPlanning. Itexplainshow

to create characteristics for Easy CostPlanning, the costing model to define a

planningscreen,andacostingtemplateforacostingmodel. Theunitalsoexplains

howtocreateandapplyformulasinthecostingtemplateandhowtocreateanad

hoccostestimateusinganEasyCostPlanningtemplate.

Unit Objectives

After completing thisunit, you will beableto:

• Describetheapplicationoptionsofeasycostplanning

• Createacostingmodel todefineaplanningscreen

• Createcharacteristicsfor easy cost planning

• Create a costing template for a costing model

• Createandapplyformulasinthecostingtemplate

• Createanadhoccostestimateusinganeasycostplanningtemplate

• Useexecutionservicestoentercommitmentsandactualcosts

Unit Contents

Lesson: Costing Models .......................................................382

Exercise 17: Creating a Costing Model and Template.................397

Lesson: Cost Estimate.........................................................425

Exercise 18: Create an Ad Hoc Cost Estimate Using a Costing Model

................................................................................431

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Unit11: EasyCostPlanning AC505

Lesson: Costing Models

Lesson Overview

Thislessondescribestheareaswhereeasycostplanningcanbeused. Itdescribes

theelementsandcharacteristicsofeasycostplanning. Thelessonalsoexplains

howtocreateandapplyformulasinthecostingtemplate.

Lesson Objectives

After completingthislesson, you will beable to:

• Describetheapplicationoptionsofeasycostplanning

• Createacostingmodeltodefineaplanningscreen

• Createcharacteristics for easy cost planning

• Create a costing template for a costing model

• Createandapplyformulasinthecostingtemplate

Business Example

Your company offers installation services for the pumps it sells. You want to

provide a consistent costing model to ensure that all relevant cost factors are

includedinthecostestimate. Thecostingmodelshouldfactorinthedistanceto

thecustomersitefromthemanufacturingplant, thetypeof connectionsfor the

pump installation, and travel expenses.

Overview of Easy Cost Planning

Figure 172: What is Easy Cost Planning?

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AC505 Lesson: Costing Models

EasyCostPlanningcalculatescostsusingtheunitcostingfunctionfromProduct

Cost Planning (CO-PC-PCP), the characteristicsfunctionof the Classification

system (CA-CL), and the template function from Activity-Based Costing

(CO-OM-ABC).

Easy cost planning can be used to create cost estimatesin Project Systemsfor

WorkBreakdownElements(WBS),InternalOrders,AppropriationRequestsin

InvestmentManagement,InternalServicerequests,andadhoccostestimatesin

Product Cost Planning.

Features:

Theplannerusesacostingmodelasaplanningform. Theplanningformensures

thatalltherelevantcostfactorsareincluded,whichhelpspreventerrors. Youcan

create and use your own forms to enter data.

Toplancosts,theplannerentersquantitiesinthecostfactors. Theplanningform

enablescoststobeautomaticallytranslatedtodataforunitcosting. Costingvalues

are generated by the rules you create.

The costing model determines the structure of the entry screen based on the

individualrequirementsforeachplanningform. Therepresentationofplanning

structuresisachievedbytheautomaticallygeneratedHTMLformat.

FurtheruseofplannedcostingdetailsissupportedbyExecutionServices.

ThereisanenhancementavailabletodetermineyourownExecutionServices.

Figure 173: Elements of Easy Cost Planning

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Unit11: EasyCostPlanning AC505

BenefitsofEasyCostPlanningandExecutionServices:

• Quick planning

• Ease of use

• Integrationofcomplexcalculationsandrelationships

• Minimization of required input data

• Direct use of costing results

• SpecialknowledgeofSAPtransactionnotrequired

• Inclusion of actual reporting

Figure 174: Easy Cost Planning

The above graphic shows how to use Easy Cost Planning for an ad hoc cost

estimate.

You can use planning models to enter costing items. Values are assigned to

characteristicsthatdynamicallydeterminecostingitems. Thecostingitemsare

similartothecostingitemsenteredthroughReferenceCostingandUnitCosting.

Thecharacteristicvaluesfromtheplanningformarelinkedtoquantities,values,

oractionsfromthecostingitems. Intheexample,thecharacteristicvalueACME

is linked to the quantitiesfor material resources.

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AC505 Lesson: Costing Models

Costing Models

Figure 175: Costing Models forEasy Cost Planning

Acostingmodelisaplanningtoolforsimplifiedcostplanning.

Costing models are used to design planning procedures that are performed

frequently in similar ways. The factors that drive costs (characteristics) are

converted to a unit cost estimate by deriving the costing items from the

characteristics. Thecharacteristicsaredefinedbytheplannerinthecostingmodel.

Values for characteristics can be predefined. For each characteristic, rules are

definedthatdeterminehowdataisassignedintheSAPERP.

Youcancreateacosting model that contains all the cost factors for aplanning

object andrepresentstheplanner’spoint of view.

Youcanstructuretheplanningobject. Youcanalsodividetherelatedcostfactors

inseparatecostingmodelsandthenmergethecostingmodelsinasinglecosting

model.

You can use planning templates to create quantity structures for Easy Cost

Planning.

Theplanningtemplateprimarilycontainscharacteristicsthatarevaluatedbythe

user and factored in costing.

YoucaneditandmodifytheinputscreenusingHTMLintheplanningtemplate.

Usingthederivationrules(intheformoftemplates)oftheplanningtemplate,you

cancontrolquantities,prices,oractivationthroughformulasorconditions.

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Unit11: EasyCostPlanning AC505

Youcanusecharacteristicsthatarealreadyassignedtotheplanningtemplateas

variablesforformulas/conditions. Thecharacteristicsarevaluedbytheuserwhen

theplanningtemplatesarecopiedtoEasyCostPlanning.

InCustomizingforEasyCostPlanning,youdefinetheCOplanversioninwhich

the cost planning data should be updated.

Figure 176: Define the Costing Model

Inthedefinitionarea, youcan createor edit acosting model. If you choose to

createanewcostingmodel,youcanassignanameanddescriptionforthemodel.

Whena planner wants to create acost estimate, thedescription can be used to

find the required planning form.

After either selecting an existing costing model or choosing to create a new

costingmodel,youcanmakechangesorcreatedefinitionsbyclickingthenodes

in the definition area.

In the work and display area, you can create or assign characteristics for the

costingmodel. Ifacharacteristicexists,youcanchangethecharacteristicinthe

characteristic maintenance column.

You can displayapreviewoftheentryscreenbychoosing thenode“Structure

the model entry screen”.

When you change, edit, delete, or create new characteristics, the changes are

displayedinthepreviewonlyafter yousavethem.

In the worklist area, you can create pre-defined directories of planning forms,

characteristics, and user roles.

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AC505 Lesson: Costing Models

Characteristics

Figure 177: Define Characteristics

When creating characteristics, you need to enter the description of the

characteristicthatyouwantdisplayedontheplanningform.

Characteristics may be assigned to a characteristic group to group similar

characteristics. Thisenablesyoutoeasilylocatecharacteristics.

For each characteristic, you need to define the data format. The data type

categorizesacharacteristicandshowstheformatinwhichtoentercharacteristic

values.

You can use the possible entries to select one of the following data types (the

abbreviationsusedinCustomizingareshowninparentheses):

• Character format (CHAR): For characteristic values that comprise a

character string

• Numericformat(NUM):Fornumericcharacteristicvalues

• Dateformat(DATE):Forcharacteristicvaluesthatrepresentadate

• Timeformat(TIME):Forcharacteristicvaluesthatrepresentatime

• Currency format (CURR): For characteristic values that are entered in a

currency

• User-defineddatatypes: Canbedefinedincharacteristicsmanagement

SAPrecommendsthatyouselectacharacteristicgroupcontainingcharacteristics

created specifically for costing models.

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Unit11: EasyCostPlanning AC505

Figure 178: Multiple Language Descriptions

When creating characteristics, you need to enter the description of the

characteristicintheDescriptionstabbedpageinalltherequiredlanguagesyou.

If you choose Extras → Change Language, you can enter the characteristic

descriptionanddescriptionsforalltheselectedlanguages.

Figure 179: Default Values for Characteristics

Toensurethatvaluesarechosenfromthelistofpermittedcharacteristicvalues,do

not set the Additional Values indicator.

You can define the values that can be selected in the permitted values for the

characteristic.

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AC505 Lesson: Costing Models

Ifyouwanttoallowplannerstodefinetheirowncharacteristicvaluesinaddition

tothevaluesthatyouhaveentered,youmustdefineaspecificcharacteristicfor

thatpurpose. Youdothiswhenyoudefinethederivationrules, forexample,by

creating a variable item.

Ifyouwantadefaultvaluetobedisplayedintheentryscreen,settheindicator

D for this value.

Ifthecharacteristicvaluehasobjectdependencies,selecttheOindicatorforthis

value.

Figure 180: Restricting the Use of Characteristics

NotethatintheRestrictionstabbedpage,characteristicsarealwaysassignedto

classtype051(whichisnotdisplayedininput help).

ThisensuresthatcharacteristicsareavailableonlyforEasyCostPlanning. Ifyou

wanttousecharacteristicswithanotherclasstype,enterclasstype051forthese

besides the other class types.

Also,notethatcharacteristicsmaybeusedinvariouscostingmodels. Changinga

characteristiccanaffect morethanonecostingmodel.

Youcanidentifycharacteristicsthatyoucreatebyname. Followtheapplicable

naming conventions.

Characteristics to which further class types are assigned in addition to class

type 051 may be used by other application components that similarly use the

Classification System (CA-CL).

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Unit11: EasyCostPlanning AC505

Figure 181: Assign Characteristics to the Model

This is an example of your exercise.

Aftercreatingcharacteristics,youcanassignthemtothemodel.

Thesequenceinwhichhowyouarrangecharacteristicsdetermineshowthedata

entry is displayed in the planning layout.

Figure 182: CostingModel: Structure ofthe Entry Screen

Forapreviewoftheautomaticallycreatedentryscreen,clickthenode“Structure

the model entry screen”.

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AC505 Lesson: Costing Models

In the work display area, click the Change icon. If you want to make changes

using an HTML editor, you can download the HTML code as a local file by

clickingtheExporticon. YoucanimportthechangestoSAPsystembyclicking

the Import icon.

IfyouwanttochangetheHTMLcodedirectly, notethat:

Youshouldnotdeletethevariablesforfieldvalues. Ifyoudo,thevaluesofthe

characteristics cannot be interpreted correctly. The variables are generated in

theformof“{CHARACTERISTICNAME}value”or“{CHARACTERISTIC

NAME}name”. Thesystemreplacesthevariableswiththevalueentered. The

entireexpressionforthevariableshouldnotexceedoneline(theremustnotbe

a line break).

Ifyouinsertahyperlink,youshoulddisplaytheInternetpageinanewwindow.

To dothis, insert the command target="_blank" inthe HTML code, asshown

below:

<ahref=“http://www. ... ”>target="_blank"><Textoflinkinentryscreen></a>

If you display the Internet page directly in the same screen area as the entry

screen, theplanner can go back totheentryscreenonly by right-clicking. The

data entered before the link sequence is lost.

Templates

Figure 183: Template: Derivation Rules

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Unit11: EasyCostPlanning AC505

The characteristics assigned to the costing model are used to design the input

screen. Based on the characteristic values chosen, costing items similar to a

unit cost estimateshouldbedetermineddynamically. This isdoneby defining

derivation rules for costing items.

Beforeyoucandefinederivationrules,youneedtospecifytheobjectsforwhich

thetemplatewillcreateacostestimate(suchasaninternalorder,WBSelement,

oranappropriationrequest). Thisreferenceobjectdeterminesthefunctionsthat

are available to derive the costing items.

IfyouchooseAllObjectsasthereferenceobject,youcanusethecostingobject

foranyplanningprocess. Ifyoulimityourchoicetoonereferenceobject,there

arespecial functionsinthetemplatefor that object.

Afterthereferenceobjectisselected, itcannotbechanged.

ThetemplatesforEasyCostPlanningarecreatedinenvironments200,205-208,

and214-215. Theenvironmentisdefinedautomaticallybythesystemdepending

ontheobjecttobeplanned(suchasinternalorderandWBSelement). Withthe

exceptionofenvironment214,youcannotcreateenvironmentsinCustomizing.

Youcandosoonlybydefiningacostingmodel. Theenvironmentprovidesaccess

to data within the SAP ERP.

You cannot usethiscosting methodfor thefollowingreferenceobjects of unit

costing:

• Materials

• Sales documents

• CO production orders

• General cost objects

• Network activities

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AC505 Lesson: Costing Models

Figure 184: Template: Environment and Item Categories

Thetemplatecontainsatableinwhichyoucanmakethefollowingentries:

• Item category

• Object, such as a material

• Quantity

• Activation rules

• Prices

The item category defines what is costed for that row. The following item

categories can be assigned to the template:

• Commentrow, Businessprocess,calculationrow(Businessprocess),cost

center/activity type, calculation row (cost center/activity type), costing

model,externalactivities,subcontracting, material,service, baseplanning

object, text item, and variable item.

ThetemplateisadynamiccalculationtoolthatusesFunctionsandFormulasto

calculatenumericalvaluesanddeterminetheresultsofBooleanexpressions(true

or false). The purpose of the template is to derive the relevant costing items,

quantities,andpricesbasedontheassignmentofvaluestocharacteristicsinthe

costing form.

Functions are identified by the unique environment, namespace, and logical

function name. They are used in the definition of methods and formulas for

templatesto enabledynamic determination of objects, quantities, or activation

conditions. Thefunctionsthatareavailabledependsontheitemcategoryinthe

template.

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Unit11: EasyCostPlanning AC505

Figure 185: Template: Object

In the template, enter the object (such as a material), depending on the item

category specified.

Youcaneitherentertheobjectdirectlyordefinemethods. Methodsareusedin

objectdeterminationandactivation. Methodsareproceduresforselectingobjects

or defining a condition for activation.

You can use methods to create logical conditions comprising individual

comparisons. You combine these using logical AND or OR statements. A

comparison consists of two comparison operands and a comparison operator

such as a > b. The operands are either functions that are valid in the current

environmentorconstants. ThemethodresultsinthevaluesTrueorFalseforan

activationandforoneormoreobjectsduringtheselection.

ForitemcategoriesofthetemplateJtoR,youcanusetheinputhelptomakethe

required entries.

Alwaysenteracostelementifthesystemisunabletodetermineone. Thisapplies

tothoseitemcategoriesforwhichthecostelementwasrequestedinthepossible

entries help. For base planning objects, the cost element can be determined

through the master data, if youentered onethere.

Iftheitemdoesnothaveacostelement,itisnotpossibletoassigncoststoacost

component. Costscannotberolledupiftheyareinacostestimatethatispartof

a costingstructurewith higher-level cost estimates.

ForthecategoriesProcessandCostcenter/Activitytype,youcaneitherpredefine

anobjectordynamicallydetermineoneormoreprocessesorcostcenters/activity

types.

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AC505 Lesson: Costing Models

Formulas

Figure 186: Quantity Formula

Youcanenteraquantitydirectlyoryoucanuseaformula.

Quantitydeterminationcanuseformulastocalculatetheobjectamountsusedin

theevaluationofatemplate. Youcan,forexample,usetheSAPERPtocalculate

thequantityofasenderobject(forexample, abusinessprocess)usedbyacost

object.

Youdefineformulasforquantitycalculationintheeditor.

Youcanentertheappropriatecharacteristicbydefiningaformula.

Figure 187: Activation Formulas

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Unit11: EasyCostPlanning AC505

Specifytheconditionunder whichanitem isactive.

For theactivationof an item, you can predefinevalues asactiveor inactiveor

defineamethodthatreturnsactiveorinactiveatthepointofevaluation.

Ifyoudonotenteranythinginthecolumn,theitemisactive.

Activationcanbebasedonmethodstoactivatealltemplateitemsthathavethe

Truevalue. Thetemplateusesonly activeitemsandtheir associatedobjectsor

quantities during valuation.

Figure 188: Price Formulas

ThepricecolumnisusedonlyforarowthathastheitemcategoryVariableItem.

Thepricevaluecanbeenteredintheformulaareaoraformulamaybeentered

to calculate the price.

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AC505 Lesson: Costing Models

Exercise 17: Creating a Costing Model

and Template

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Createcharacteristicsthatcanbeusedineasycostplanning

• Createacostingmodelthatcanbeusedineasycostplanning

Business Example

Youareoftenaskedbycustomerstoinstallthepumpsyousell. Youwanttoensure

thataconsistentcostestimatingmodelforinstallingpumpsisused. Youalsoneed

toensurethatalltheformulasworkcorrectlywiththecostmodel. Youwantto

applyoverheadtotheadhoccostestimateforthepumpinstallation.

Task:

Create an Easy Cost Planning costing model.

1. EnterControllingarea1000ifpromptedforcontrollingarea.

Inthe“ModelMaintenance”screen,clickthe“CreateModel”icon.

FieldNameorDataType Values

Costing Model Group##

Name Group##Installpumpsmodel

Enterthecostingmodelandname. ClickContinue.

Youshouldnow see the Group##costing model in the header screen, the

namethatyoucreatedandthatisvalidforallobjects.

2. Youdeterminedthatyouneedseveralcharacteristicsforthecostingmodel.

Youwantthecostplannertoenterthenumberofpumpstobeinstalledand

usethisquantityinthecostingmodeltodeterminecosts. Youalsorequire

characteristicsfor theentry of costs such as airfareif thecustomer isnot

withina500KMoftheplant,shipmentcosttodelivertheinstallationtools

and materialsto the customer site, employee per diem costs, hotel costs,

and truck rental, if required.

Installation materials should be determined based on the kind of pump

connection the customer uses.

Continued on next page

397

FieldNameorDataType	Values
Costing Model	Group##
Name	Group##Installpumpsmodel

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Unit11: EasyCostPlanning AC505

Inthelower part of theModel Maintenance screen (WorkArea), yousee

the tableto create andenter characteristics for the costingmodel. Create

the following characteristics:

FieldNameorDataType Values

Characteristic PUMP##

Description Numberofpumpstoinstall

CharacteristicGroup T-##

Data Type Numeric

Numberof characters 5

Decimal places 0

Unit of measure PC

Template Willdefaultuponselectingenter

EXP.Display 0 No exponent

Value Assignment Single

NegativeValueAllowed No

Entry Required Yes

Save the characteristic.

Charateristic CON- DIST## DIEM## HO-

NECT## TEL##

Description Typeofpump Distance Daily Hotel

connection to meal per room

customer diem cost

site per

night

CHARS.Group T-## T-## T-## T-##

Data Type CHAR NUM CURR CURR

NumberofChar. 5 7 7 7

Decimal Place 1 2 2

Unit of Measure/ km EUR EUR

currency

Template Willdefault Will Will Will

default default default

Continued on next page

398

FieldNameorDataType	Values
Characteristic	PUMP##
Description	Numberofpumpstoinstall
CharacteristicGroup	T-##
Data Type	Numeric
Numberof characters	5
Decimal places	0
Unit of measure	PC
Template	Willdefaultuponselectingenter
EXP.Display	0 No exponent
Value Assignment	Single
NegativeValueAllowed	No
Entry Required	Yes

Charateristic	CON- NECT##	DIST##	DIEM##	HO- TEL##
Description	Typeofpump connection	Distance to customer site	Daily meal per diem	Hotel room cost per night
CHARS.Group	T-##	T-##	T-##	T-##
Data Type	CHAR	NUM	CURR	CURR
NumberofChar.	5	7	7	7
Decimal Place		1	2	2
Unit of Measure/ currency		km	EUR	EUR
Template	Willdefault	Will default	Will default	Will default

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AC505 Lesson: Costing Models

Exp. Display 0 No 0 No 0 No 0 No

Exponent Exponent Exponent Expo-

nent

ValueAssignment Single Single Single Single

Interval Values No No No No

NegativeValueAllowed No No

Restrictable No No

EntryRequired Yes Yes No No

Values Tab - Char. ACME 65.00

ValueandDescription SANCP

Create these additional characterisitics

Character- AIR## SHIP## RENT##

istic

Description Airfare to Cost of shipping Van Rental per

customer tools day

CHARS. T-## T-## T-##

Group

DataType CURR CURR CURR

Number of 7 7 7

Char.

Decimal 2 2 2

Place

UnitofMea- EUR EUR EUR

sure/cur-

rency

Template Willdefault Will default Will default

Exp. Display 0NoExponent 0NoExponent 0NoExponent

Continued on next page

399

Exp. Display	0 No Exponent	0 No Exponent	0 No Exponent	0 No Expo- nent
ValueAssignment	Single	Single	Single	Single
Interval Values NegativeValueAllowed Restrictable	No	No	No No No	No No No
EntryRequired	Yes	Yes	No	No
Values Tab - Char. ValueandDescription	ACME SANCP		65.00

Character- istic	AIR##	SHIP##	RENT##
Description	Airfare to customer	Cost of shipping tools	Van Rental per day
CHARS. Group	T-##	T-##	T-##
DataType	CURR	CURR	CURR
Number of Char.	7	7	7
Decimal Place	2	2	2
UnitofMea- sure/cur- rency	EUR	EUR	EUR
Template	Willdefault	Will default	Will default
Exp. Display	0NoExponent	0NoExponent	0NoExponent

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Unit11: EasyCostPlanning AC505

Value Single Single Single

Assignment

Interval No No No

Values

No No No

Negative

No No No

Value

Allowed

Restrictable

Entry No No No

Required

3. Arrangethecharacteristicsinthemodelinthefollowingorder:

Characteristic Name

PUMP##

CONNECT##

DIST##

DIEM##

HOTEL##

AIR##

SHIP##

RENT##

Save your costing model.

4. Create the costing model template. Select Define the derivation rules

(template).

InthedialogueboxSelectionof ReferenceObjectacceptthedefault#All

Objects.

Thisopensthetemplateareawhereyoucannowdefinevariouscostingrows.

Definetheobject,quantityformulas,activationformulas,andtheprice.

Enterthetemplatedescription“Installpumpscostmodel”.

Inthefirstrow,createavariableitemtodeterminethenumberofpumpsto

install.

Definethefirstrowwiththefollowinginformation:

Continued on next page

400

Value Assignment	Single	Single	Single
Interval Values Negative Value Allowed Restrictable	No No No	No No No	No No No
Entry Required	No	No	No

Characteristic Name
PUMP##
CONNECT##
DIST##
DIEM##
HOTEL##
AIR##
SHIP##
RENT##