AC605_EN_Col92_FV_Part_A4 (第6页) | ERP软件技术分享

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Unit4: ActualData AC605

Amount 10,000

Tax Code 0I

Cost Center AC605-##

Post your document.

Hint: Duringyourposting,severalmessagesmayappearthat

the account, 417000, is relevant for tax. Thesearewarning

messages. SelectEntertoconfirmthese.

2. Createanallocationcycle,CYC-##,startingJanuary01,XXXX,toallocate

themarketingcoststotheMarketingCostsvaluefield. Usetheassessment

cost element, 692000,Marketing Assessments.

FieldNameorDataType Values

SenderSelection Type 1 (unsplit costs)

CO Area 1000

Tracing factor 1(costing-basedCO-PA)

Attach Segment 1.

FieldNameorDataType Values

SegmentNumber/Name 1

AssessmentCostElement 692000

Value field VV380

Sender Values Posted Amounts

Share in % 100

Ruleforreceivertracingfactor Fixed percentages

Enter50%asthereceivertracingfactorforeachproduct.

a) Inthecost-basedprofitabilityanalysis,apportionthecostsfortheCost

Center on products P-101 and P-102. The costs should be divided

equally between the two products.

Createanallocationcycle,CYC-##,validasofJanuary01,XXXX,to

allocatethemarketingcoststotheMarketingCostsvaluefield. Usethe

assessmentcostelement,692000,andassessmentresultmarketing.

Continued on next page

184

Amount	10,000
Tax Code	0I
Cost Center	AC605-##

FieldNameorDataType	Values
SenderSelection Type	1 (unsplit costs)
CO Area	1000
Tracing factor	1(costing-basedCO-PA)

FieldNameorDataType	Values
SegmentNumber/Name	1
AssessmentCostElement	692000
Value field	VV380
Sender Values	Posted Amounts
Share in %	100
Ruleforreceivertracingfactor	Fixed percentages

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AC605 Lesson: Transfer of Overhead

Accounting→Controlling→ProfitabilityAnalysis→ActualPostings

→Period EndClosing →Transfer Cost Center Costs/ProcessCosts

→Assessment: Extras →cycle →Create

FieldNameorDataType Values

Cycle Name CYC-##

Start Date 1/1/XXXX

Enter:

FieldNameorDataType Values

SenderSelectionType 1 (unsplit costs)

CO Area 1000

Tracing Factor 1(costing-basedCO-PA)

Attach Segment 1.

Select: Attach Segment: Segment Header

FieldNameorDataType Values

SegmentNumber/Name 1

AssessmentCostElement 692000

Value Field VV380

Sender Values Posted Amountsr

Share in % 100

RuleforReceiverTracingFactor Fixed percentages

Choose Sender/Receiver.

FieldNameorDataType Values

Cost Center AC605-##

Cost Element 417000

Receivers ProductsP-101toP-102

SelecttheReceiverTracingFactortabandenter50%foreachproduct.

Saveyourcycleandreturntotheinitialassessmentscreen.

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185

FieldNameorDataType	Values
Cycle Name	CYC-##
Start Date	1/1/XXXX

FieldNameorDataType	Values
SenderSelectionType	1 (unsplit costs)
CO Area	1000
Tracing Factor	1(costing-basedCO-PA)

FieldNameorDataType	Values
SegmentNumber/Name	1
AssessmentCostElement	692000
Value Field	VV380
Sender Values	Posted Amountsr
Share in %	100
RuleforReceiverTracingFactor	Fixed percentages

FieldNameorDataType	Values
Cost Center	AC605-##
Cost Element	417000
Receivers	ProductsP-101toP-102

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Unit4: ActualData AC605

3. Executeyourallocationcyclewithoutthetestmodeforthecurrentperiod.

Displaytheactuallineitemyoujustcreated,P-101,inthecosting-basedand

account-based profitability analysis.

Whichrecordtypewasusedtopostthelineitem?

WhatisthevalueintheMarketingCosts field?

Howmanylineitemshavebeenpostedintheaccount-basedorcosting-based

CO-PA?

a) Executeyour allocation cycle without the test mode for the current

period.

Toexecuteyourcycle,enteritsnumberinthefieldprovided. Deselect

TestRunbutselectDetailedLists. Executeyourcycleforthecurrent

period.

Displaytheactuallineitemyoujustcreatedfortheproduct,P-101.

Accounting →Controlling →ProfitabilityAnalysis →Information

System→Display LineItemList →Actual

FieldNameorDataType Values

Record Type D

Period/Year Current

Entered by Your user ID

Product P-101

Whichrecordtypewasusedtopostthelineitem? D

WhatisthevalueforGeneralMarketingCosts? 5000

How many line items have been created in the costing-based or

account-based CO-PA?

Goto theaccount-based CO-PA.Only 1lineitemwascreatedthere.

Reason: Nosettingforcharacteristicuseintheaccount-basedCO-PA

(seeCustomizingCO-PA,characteristicuse).

186

FieldNameorDataType	Values
Record Type	D
Period/Year	Current
Entered by	Your user ID
Product	P-101

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AC605 Lesson: Transfer of Overhead

Exercise 9: Internal Orders

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Allocatethecostscollectedonaninternalordertoprofitabilityanalysis

Business Example

Yoursalesmanagerhasplannedtoparticipateinanumberoftradefairsthisyear.

Thecostsforthetradefairsarecollectedoninternalorderstotrackthecostfor

eachfairseparatelyfromtherecurringcostcentercosts.

Note: InCO,internalorderscanbeusedtocollectthecostsforspecific

projects, suchasresearchanddevelopment, ormarketingevents. They

allowyoutoviewandmonitorcostsonanalternatecontrollingobjectand

periodically settle these costs toa cost center or profitabilitysegment.

Thisallowsyoutoseparateprojectcostsfromrecurringexpenditures.

Task:

Createaninternalorderinthecompanycode,1000, tocapturethecostsforthe

Fun & Rec Show in Las Vegas.

Order Type: 0450 Exhibitions

Short Text: FUN & REC SHOW

Business Area: 5000

Profit Center: 1000

Makesureyoureleasetheinternalorder,asthecostswillbepostedtoit.

1. Createasettlement rulethat determineswherethecostsfor yourinternal

order are allocated at the period close. The settlement receiver is a

profitabilitysegment. Inthesettlementinformation,youneedtospecifythat

thesettlementwillbemadetothematerialgroup,001.

Save the internal order number.

Order Number:

2. Charge costs to the internal order with a journal entry in Financial

Accounting. Sofar,youhaveincurredthefollowingcostsfortheLasVegas

trade fair:

Amount: 1000.00 Cost element: 476000

Continued on next page

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Unit4: ActualData AC605

All costs are exempt from tax, tax code V0. These costs have been paid

from bank account, 113100.

Financial Accounting document number:

3. IntheCOinternalorderapplication,processtheinternalordersettlementfor

the current period to Profitability Analysis.

Amount settled:

4. View thelineitem you created with the settlement of your internal order

in CO-PA.

Which value fields were populated? Why?

5. IntheIMG,viewthesettlementconfigurationfortheordertype,0450. To

whichsettlementprofileisthisordertypeassigned?

Displaythesettlementprofilesettings. Whatallocationstructureisusedin

the settlement profile?

WhichPAtransferstructureislinkedtothissettlementprofile?

6. Whatisthepurposeof thePAtransfer structure?

TowhichvaluefieldsareTotalCostsassigned?

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AC605 Lesson: Transfer of Overhead

Solution 9: Internal Orders

Task:

Createaninternalorderinthecompanycode,1000, tocapturethecostsforthe

Fun & Rec Show in Las Vegas.

Order Type: 0450 Exhibitions

Short Text: FUN & REC SHOW

Business Area: 5000

Profit Center: 1000

Makesureyoureleasetheinternalorder,asthecostswillbepostedtoit.

1. Createasettlement rulethat determineswherethecostsfor yourinternal

order are allocated at the period close. The settlement receiver is a

profitabilitysegment. Inthesettlementinformation,youneedtospecifythat

thesettlementwillbemadetothematerialgroup,001.

Save the internal order number.

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Unit4: ActualData AC605

Order Number:

a) CreateaninternalordertocapturethecostsfortheFun&RecShow

in Las Vegas.

Accounting → Controlling → Internal Orders → Master Data →

Special Functions→ Order →Create:

FieldNameorDataType Values

Order Type 0450

Short Text Fun & Rec Show

Company Code 1000

Business Area 5000

Profit Center 1000

Checkwhether theinternal orderisreleased.

Select the Control data tab. If the system status for the order is

CRTD,clickReleasetochangetheordersystemstatustoReleased.

Create a settlement rule that determines where the costs for your

internalorderareallocatedattheperiodclose. Thesettlementreceiver

isaprofitabilitysegment. Inthesettlementinformation,youneedto

specifythatthesettlementwillbemadetothematerialgroup,001.

SelectSettlementRule. FromtheSettlementruleentryscreen, select

Details. FromtheDistributionRulesscreen,selectProfitability. Enter

MaterialGroup,001,andselectEntertocontinue. Toviewtheprofit

segmentnumber,gobacktothedistributionruleandchooseHierarchy.

Save the internal order.

Order number:

2. Charge costs to the internal order with a journal entry in Financial

Accounting. Sofar,youhaveincurredthefollowingcostsfortheLasVegas

trade fair:

Amount: 1000.00 Cost element: 476000

All costs are exempt from tax, tax code V0. These costs have been paid

from bank account, 113100.

Continued on next page

190

FieldNameorDataType	Values
Order Type	0450
Short Text	Fun & Rec Show
Company Code	1000
Business Area	5000
Profit Center	1000

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AC605 Lesson: Transfer of Overhead

Financial Accounting document number:

a) Charge costs to the internal order with a journal entry in Financial

Accounting. Sofar,youhaveincurredthefollowingcostsfortheLas

Vegas trade fair:

Amount:1000.00 Cost Element:

Allcostsareexemptfromtax,taxcodeV0. Thesecostshavebeenpaid

from the bank account, 113100.

Accounting→FinancialAccounting→General Ledger→Posting

→ Enter G/L Account Document

Header

FieldNameorDataType Values

Document Date Today's date

Row 1:

G/L Account 476000

D/C Debit

Amount 1000

Tax Code V0

Order Yourinternalordernumber

Row 2:

FieldNameorDataType Values

G/L Account 113100

D/C Credit

Amount 1000

Post your document.

Financial Accounting document number:

3. IntheCOinternalorderapplication,processtheinternalordersettlementfor

the current period to ProfitabilityAnalysis.

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191

FieldNameorDataType	Values
Document Date	Today's date

G/L Account	476000
D/C	Debit
Amount	1000
Tax Code	V0
Order	Yourinternalordernumber

FieldNameorDataType	Values
G/L Account	113100
D/C	Credit
Amount	1000

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Unit4: ActualData AC605

Amount settled:

a) In the CO internal order application, process the internal order

settlementforthecurrentperiodtoProfitabilityAnalysis.

Accounting→Controlling→InternalOrders→Period-EndClosing

→SingleFunctions→Settlement→IndividualProcessing:

FieldNameorDataType Values

PurchaseOrderNumber Your order number

Settlement Period Current

Fiscal Year Current

Test Run Not selected

Amount settled: 1000

4. View thelineitem you created with the settlement of your internal order

in CO-PA.

Which value fields were populated? Why?

a) Accounting →Controlling →ProfitabilityAnalysis →Information

System →Display Line Items→ Actual:

FieldNameorDataType Values

Record Type C

Period/Year Current

Entered by Your user ID

Whichvaluefieldswerepopulated? Why?

Settings → Layout → Change

SelectMarketingActivitiesfromthecolumnset.

MarketingActivities-Basedon theconfigurationofthePA transfer

structurethatdetermineswhichcostsaresettledandtowhichvalue

field.

5. IntheIMG,viewthesettlementconfigurationfortheordertype,0450. To

whichsettlementprofileisthisordertypeassigned?

Displaythesettlementprofilesettings. Whatallocationstructureisusedin

the settlement profile?

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192

FieldNameorDataType	Values
PurchaseOrderNumber	Your order number
Settlement Period	Current
Fiscal Year	Current
Test Run	Not selected

FieldNameorDataType	Values
Record Type	C
Period/Year	Current
Entered by	Your user ID

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AC605 Lesson: Transfer of Overhead

WhichPAtransferstructureislinkedtothissettlementprofile?

a) Towhichsettlementprofileisthisordertypeassigned?

IMG:Controlling→InternalOrders→OrderMasterData→Define

OrderTypes: Select'Detail'fortheordertype0450.

The settlement profile is 100.

Display the settlement profile settings. Which allocation structure

is used in the settlement profile?

IMG→Controlling→InternalOrders→ActualPostings→Settlement

→MaintainSettlementProfiles→MaintainSettlementProfiles. Select

profile 100 and choosetheDetailsicon.

TheCOallocationstructurerelevantforaccount-basedCO-PAisA1.

WhichPAtransferstructureislinkedtothissettlementprofile?

6. Whatisthepurposeof thePAtransfer structure?

TowhichvaluefieldsareTotalCostsassigned?

a) Thetransferstructuredeterminesthevaluefieldstowhichcostswillbe

settled to. It consists of:

Thesettlementassignment–groupscoststogether.

The source – cost element group.

Thevaluefieldstowhicheachassignmentgroupissettled.

TowhichvaluefieldstheTotalCostsareassigned.

IMG:Controlling→ProfitabilityAnalysis→FlowsofActualValues

→OrderandProjectSettlement→DefinePATransferStructurefor

Settlement

Select : Structure 10 → Assignment lines

Select: Total costs → Value fields

VV410 – Marketing Activities

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Unit4: ActualData AC605

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AC605 Lesson: Transfer of Overhead

Exercise 10: Activity Allocation

Exercise Objectives

After completingthisexercise, youwillbeableto:

• AllocatethecostsfromOverheadCostAccountingtoCO-PAusingactivity

types

Business Example

YourR&DcostcentermanagerwantstoallocateR&Dcoststoproductswhenever

possible. TheProductEngineeringgroupspent10hourslastmonthinimproving

productP-101. Controllinghassetarateof$100.00perdevelopmenthour.

Note: In addition tocost center assessments, you can useactivities to

allocatethecostsfromcostcenterstoProfitabilityAnalysis. Theactivities

intheSAPsystemarenormallydefinedastheproductiveoutputofacost

centerandcanbemeasuredintimeincrementsorunits. Activityprices

canbeplannedmanuallyor calculatedbythesystembasedonplanned

oractualcosts. ActivitiescanbeallocatedusingaprocesscalledDirect

ActivityAllocation,whichcreditsthesendingcostcenteranddebitsone

or more receivers.

Task 1:

1. CreatetheactivitytypeEH##forthedevelopmenttimeinhours. Validity

periodfrom1Januaryofthecurrentyearto31December9999.

All the cost center categories should be able to use this activity. The

activity type categoryis 1 because the costs are allocated manually. The

secondarycostelement, 621000,willdebittheactivityreceiverandcredit

the cost center.

Save the activity type.

Task 2:

1. Plan the activity price for this activity type for the current fiscal year in

the plan version, 0.

Thedevelopmentdepartmentplanstospend1200hoursR&Dtimeonblue

bicycles.

InCostCenterAccounting,choosePlanning→Activities/Pricestoplana

rateof100fortheactivitytype,EH##,andthecostcenter,4500.

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Unit4: ActualData AC605

Task 3:

1. Processtheactualactivityallocationforthecurrentperiodtotheproduct,

P-101,inthecompanycode,1000,andthebusinessarea1000,alsoinCost

Center Accounting.

Thescreenvariant,ProfitabilitySegment/CostCenter,allowsyoutoallocate

thecostsfromacostcentertoaprofitabilitysegmentusinganactivitytype.

Save the document.

Sender: Cost Center, 4500, ActivityType, EH##

Recipient: Profitability segment (product, P-101, company code, 1000,

business area, 1000)

Hours consumed:

Document number:

Task 4:

1. Display the line items you have created during the allocation in CO-PA.

Whichrecordtypewasusedtopostthelineitem?

Whichvaluefieldhasbeendebitedwiththeactivityallocation? Why?

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AC605 Lesson: Transfer of Overhead

Solution 10: Activity Allocation

Task 1:

1. CreatetheactivitytypeEH##forthedevelopmenttimeinhours. Validity

periodfrom1Januaryofthecurrentyearto31December9999.

All the cost center categories should be able to use this activity. The

activity type categoryis 1 because the costs are allocated manually. The

secondarycostelement, 621000,willdebittheactivityreceiverandcredit

the cost center.

Save the activity type.

a) Create the activity type EH## for the development time in hours.

Validityperiodfrom1Januaryofthecurrentyearto31December9999.

Allthecostcentercategoriesshouldbeabletousethisactivity. The

activitytype categoryis1 becausethecostsare allocated manually.

Thesecondarycostelement,621000, willdebittheactivityreceiver

and credit the cost center.

Accounting→Controlling→CostCenterAccounting→MasterData

→ActivityType→IndividualProcessing→Create:

Save the activity type.

Name: Development Hours

Activity Unit H

CCtr Category: *

ATyp Category: 1

AllocationCostElement: 621000

Price Indicator: 3

Task 2:

1. Plan the activity price for this activity type for the current fiscal year in

the plan version, 0.

Thedevelopmentdepartmentplanstospend1200hoursR&Dtimeonblue

bicycles.

Continued on next page

197

Name:	Development Hours
Activity Unit	H
CCtr Category:	*
ATyp Category:	1
AllocationCostElement:	621000
Price Indicator:	3

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Unit4: ActualData AC605

InCostCenterAccounting,choosePlanning→Activities/Pricestoplana

rateof100fortheactivitytype,EH##,andthecostcenter,4500.

a) Plantheactivitypriceforthisactivitytypeforthecurrentfiscalyearin

the plan version, 0.

Thedevelopmentdepartmentplanstospend1200hoursR&Dtimeon

blue bicycles.

InCost Center Accounting, choosePlanning→ Activities/Pricesto

planarateof100fortheactivitytype,EH##,andthecostcenter,4500.

Controlling → Cost Center Accounting→ Planning → Activity

Output/Prices→ Change:

FieldNameorDataType Values

Version 0

Period 1 –12

Fiscal Year Current

Cost Center 4500

Activity Type EH##

Select Form-based.

Select Overviewand enterthefollowing:

Plan Activity: 1200

Fixed Price: 100

Save your plan price.

Task 3:

1. Processtheactualactivityallocationforthecurrentperiodtotheproduct,

P-101,inthecompanycode,1000,andthebusinessarea1000,alsoinCost

Center Accounting.

Thescreenvariant,ProfitabilitySegment/CostCenter,allowsyoutoallocate

thecostsfromacostcentertoaprofitabilitysegmentusinganactivitytype.

Save the document.

Sender: Cost Center, 4500, ActivityType, EH##

Recipient: Profitability segment (product, P-101, company code, 1000,

business area, 1000)

Hours consumed:

Continued on next page

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FieldNameorDataType	Values
Version	0
Period	1 –12
Fiscal Year	Current
Cost Center	4500
Activity Type	EH##

Plan Activity:	1200
Fixed Price:	100

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AC605 Lesson: Transfer of Overhead

Document number:

a) Process the actual activity allocation for the current period to the

product, P-101, in the company code, 1000, and the business area,

1000, also in Cost Center Accounting.

Youcanuseascreenvarianttoallocatethecostsfromacostcentertoa

profitabilitysegmentusinganactivitytype. Savethedocument.

Accounting → Controlling → Cost Center Accounting→ Actual

Postings → ActivityAllocation→ Enter:

Select the Profit Segment/Cost Center screen variant and choose

Individual Entry.

FieldNameorDataType Values

Send. CCtr (Sender Cost 4500

Center)

SAtyTyp(SenderAct.Type) EH##

Total Quantity: 10

Receiver: Choosetheprofitabilitysegment

SelectProfitabilitysegmentandchooseEnter. EnterproductP-101

forCompanyCode1000andBusinessArea1000. Postyourentry.

Document number:

Task 4:

1. Display the line items you have created during the allocation in CO-PA.

Whichrecordtypewasusedtopostthelineitem?

Continued on next page

199

FieldNameorDataType	Values
Send. CCtr (Sender Cost Center)	4500
SAtyTyp(SenderAct.Type)	EH##
Total Quantity:	10
Receiver:	Choosetheprofitabilitysegment

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Unit4: ActualData AC605

Whichvaluefieldhasbeendebitedwiththeactivityallocation? Why?

a) DisplaythelineitemsyouhavecreatedduringtheallocationinCO-PA.

Whichrecordtypewasusedtopostthelineitem?

Accounting→Controlling→ProfitabilityAnalysis→Information

System→DisplayLine Items→ Actual

Record Type: D

Period/Year : Current

Entered by : Your user ID

Product: P-101

Whichvaluefieldhasbeendebitedwiththeactivityallocation? Why?

Settings → Layout → Change

SelectMarketingActivitiesfromthecolumnset.

Marketing Activities. The PA transfer structure, CO, is referenced

duringthe activity allocation to CO-PA.

200

Record Type:	D
Period/Year :	Current
Entered by :	Your user ID
Product:	P-101

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AC605 Lesson: Transfer of Overhead

Lesson Summary

You should now be able to:

• Explain the transfer and allocation of costs

• Explain the settlement of orders

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Unit4: ActualData AC605

Lesson: Direct Postings

Lesson Overview

Thislessonhelpsyouunderstanddirectpostings. Inaddition, itcovershowto

make automatic posting to CO-PA.

Lesson Objectives

After completingthislesson, you will beable to:

• Explain direct postings

• Make automatic posting to CO-PA

Business Example

Themanagementofyourcompanywantstoimplementaprofitabilityaccounting

applicationintheSAPsystem. Asamemberoftheprojectteamofyourcompany,

youaresupposedtoadviseonthequestionof whether toimplementCO-PAor

EC-PCA in the SAP system. You then will be responsible to implement the

selected applications.

Your Marketingdepartmenthasspentanextensiveamount oftimetrainingthe

world-widesalesforceandproduct management on theadvantagesof thenew

“BlueBicycle”productline. Theyhavetrackedtraininghoursandwanttoallocate

coststoalltheproductswithinthe“BlueBicycle”productgroup.

Forthisreason,youneedtoshowtheintegrationbetweenFinancialAccounting

direct postings and CO-PA.

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AC605 Lesson: Direct Postings

Direct Posting from Financial Accounting

Figure 82: Direct Posting from Financial Accounting

Directpostingenablesyoutopostdirectcosts,revenue,andsalesdeductionsto

profitability segments. Examples of this include licensing fees for purchased

merchandise, special direct costs from sales, such as transportation insurance

for a certain shipment, cost and revenuesfor services, or invoicesreceived for

a marketing campaign.

You assign the values to a profitability segment directly in the Financial

Accounting(FI)postingtransaction. There,youcancallupaspecialassignment

dialogboxforeachpostinglinebyclickingtheProf. segmentfield.

In this dialog box the system displays the characteristics that you can choose

from the operating concern you are working in. To define the structure of the

dialogwindow,youcancreatea“characteristicgroup”fortheRFBUactivityin

Customizing. Thecharacteristicgroupdefineswhichcharacteristicsaredisplayed

for selection.

For direct postings in Financial Accounting, all the assignments of valuesand

quantitiestothevaluefieldsincosting-basedControllingProfitabilityAnalysis

(CO-PA) are defined in the PA transfer structure, FI, which you maintain in

Customizing.

Inaccount-basedCO-PA,thedataispostedinthesamecostorrevenueelement.

If your system allows dual postings to both a profitability segment and a cost

center,therealpostingalwaysgoestotheprofitabilitysegment. Thecostcenter

is posted only for statistical purposes.

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Unit4: ActualData AC605

Automatic Account Assignment

Figure 83: Automatic Account Assignment

Automaticpostings, suchas thosegenerated inMaterialsManagement, can be

passedontoProfitabilityAnalysisusingautomaticPAassignmentfunctions. The

documentsareupdatedinCO-PAfortheprofitabilitysegmentfoundonthebasis

ofcharacteristicinformationinthecorrespondingFinancialAccountingdocument.

Thisfunctionshouldbeusedonlyinspecialcasesforspecificaccountsandfor

representingrarebusinesstransactions. Thetransactionsforwhichitisprudentto

defineanautomaticPAassignmentincludetheactivitiesto:

• TransferthepricedifferencesthatarepostedinthePurchasingapplication

component duetothepricechangesinaninvoice.

• Transfer the income or expenses that arise through the revaluation of

material inventories.

• Transfer inventory differences.

Remember that the cost or revenue elements that receive automatic postings

are assigned to the value fields in the costing-based CO-PAin the PA transfer

structure, FI, whichyoumaintain inCustomizing.

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AC605 Lesson: Direct Postings

Exercise 11: Direct Postings from

Financial Accounting

Exercise Objectives

After completingthisexercise, youwillbeableto:

• ProcessajournalentryinFinancialAccountingwithaprofitabilitysegment

as the account assignment

Business Example

Yoursalesmanagerhasdecidedtopaythetopsalespersonaspecial$10,000bonus

foramajororder thatthesalespersonhaswonfromoneofyourtopcustomers,

Becker AG. A special payment is processed directly in FI as commission but

shouldalsoberecordedinCO-PAasacommissioncostwithareferencetothe

relevant customer.

Note: Normally,costsflowviaothercontrollingareasintotheprofitability

analysis. However, youcanalsopost thesedirectlyfromtheFinancial

Accountingintotheprofitabilityanalysis. Therealaccountassignment

in this case is a profitability segment that is determined based on the

characteristicvaluesyouspecifiedintheposting.

Task 1:

1. In FI, create a journal entry for the customer T-CO05A## with sales

organization 1000, distribution channel 10 and division 00. As this is a

monthly recurring entry, use the “With profitability segment” entry tool

andtheaccountassignmenttemplateAC605ontheleftofthescreen. This

automatically populatesall necessary characteristic valuesand accounts.

Your entry should appear as follows:

Debit: Sales Com- Account 435000 Amount

missions 10,000.00

Credit: Bank Account 113100 Amount

10,000.00

Gotothedetailscreenfortheprofitabilitysegmentandenterthecustomer.

Save your entry. Document number:

Task 2:

1. Take a look at the posting you have just entered in the costing-based

profitabilityanalysis. Whichdocumenttypecanyouusetoviewtheposting?

Whichvaluefield hasbeen debitedin CO-PA?

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Debit:	Sales Com- missions	Account	435000	Amount 10,000.00
Credit:	Bank	Account	113100	Amount 10,000.00

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Unit4: ActualData AC605

Solution 11: Direct Postings from

Financial Accounting

Task 1:

1. In FI, create a journal entry for the customer T-CO05A## with sales

organization 1000, distribution channel 10 and division 00. As this is a

monthly recurring entry, use the “With profitability segment” entry tool

andtheaccountassignmenttemplateAC605ontheleftofthescreen. This

automatically populates all necessary characteristicvaluesand accounts.

Your entry should appear as follows:

Debit: Sales Com- Account 435000 Amount

missions 10,000.00

Credit: Bank Account 113100 Amount

10,000.00

Gotothedetailscreenfortheprofitabilitysegmentandenterthecustomer.

Save your entry. Document number:

a) InFI,createajournalentryforthecustomerT-CO05A##withsales

organization1000,distributionchannel10anddivision00. Asthisisa

monthlyrecurringentry,usetheaccountassignmenttemplateAC605

ontheleftofthescreen. Thisautomaticallypopulatesallthenecessary

characteristicvaluesandaccounts. Yourentryshouldappearasfollows:

Debit: SalesCom- Account 435000 Amount

missions 10,000.00

Credit: Bank Account 113100 Amount

10,000.00

Go to the detail screen for the profitability segment and enter the

customer number.

Accounting→FinancialAccounting→GeneralLedger→Posting

→EnterG/LAccountDocumentEntertoday’sdateandselectEnter

Select the With profitability segment entry variant and the

assignment template, AC605. This will populate the line items.

Select Profit Segment in the debit line and enter the customer,

T-CO05A##.

Post yourFinancial Accountingdocument

Save your entry. Document number

Continued on next page

206

Debit:	Sales Com- missions	Account	435000	Amount 10,000.00
Credit:	Bank	Account	113100	Amount 10,000.00

Debit:	SalesCom- missions	Account	435000	Amount 10,000.00
Credit:	Bank	Account	113100	Amount 10,000.00

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AC605 Lesson: Direct Postings

Task 2:

1. Take a look at the posting you have just entered in the costing-based

profitabilityanalysis. Whichdocumenttypecanyouusetoviewtheposting?

Whichvaluefield hasbeen debitedin CO-PA?

a) Takealookatthepostingyouhavejustenteredinthecosting-based

profitabilityanalysis. Whichdocumenttypecanyouusetoviewthe

posting?

Accounting→Controlling→ProfitabilityAnalysis→Information

System→DisplayLineItemList→Actual

Record type:B

Period/year: Current

Entered by: Your user-ID

WhichvaluefieldhasbeendebitedinCO-PA?

Settings → Layout → Change

SelectMiscellaneousCostsfromthecolumnset.

Othercosts. Wasdefinedinthetransferstructure.

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Unit4: ActualData AC605

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AC605 Lesson: Direct Postings

Exercise 12: Direct Account Assignment

from Materials Management

Exercise Objectives

After completingthisexercise, youwillbeableto:

• PostarevaluationandviewtheProfitabilityAnalysisdocument

Business Example

Yoursalesmanagerhasdecidedtopayhistopsalespersonaspecial$10,000bonus

foramajororder thatthesalespersonhaswonfromoneofyourtopcustomers,

BeckerAG.AspecialpaymentisprocesseddirectlyinFinancialAccountingas

commissionbutshouldalsoberevaluatedandviewedintheProfitabilityAnalysis

document.

Note: Automatic postings, such as the ones created in Materials

Management, can be posted to Profitability Analysis using automatic

account assignment.

Inthefollowingcases,itisagoodideatousedirectpostingtoposttoa

profitability segment:

• Transfer of price differences as period costs. Example: In

Purchasing,pricesthatdeviatefromtheorderarepostedonreceipt

of the invoice.

• Transferofrevenuesandexpensesbymaterialvaluationasperiod

costs. Example: Pricechangescanleadtoarevaluationofmaterial

stocks,whichcanbepostedasrevenuesorexpenses.

• Transferofinventorydifferencesasperiodcosts.

Task:

Post arevaluation for your product, M-##, in Materials Management. For this

purpose, assumethat the pricehas increased by $100.00 and that thismaterial

isnotrevaluated withProductCost Controlling. Usethecompany code, 1000,

and the plant, 1000.

Save the document. Document number.

1. Call the material document you have just created and go to Accounting

Documents. ViewtheProfitabilityAnalysisdocument.

To which cost element wastheposting made?

Towhichvaluefieldwastherevaluationposted? Why?

Whichcharacteristicswerederivedforthistransaction? Why?

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Unit4: ActualData AC605

Solution 12: Direct Account Assignment

from Materials Management

Task:

Post a revaluation for your product, M-##, in Materials Management. For this

purpose, assume that the pricehas increased by $100.00 and that thismaterial

isnotrevaluatedwithProduct Cost Controlling. Usethecompanycode, 1000,

and the plant, 1000.

Save the document. Document number.

1. Call the material document you have just created and go to Accounting

Documents. ViewtheProfitabilityAnalysisdocument.

Towhichcost element wasthe postingmade?

Towhichvaluefieldwastherevaluationposted? Why?

Whichcharacteristicswerederivedforthistransaction? Why?

a) Postarevaluationforyourproduct,M-##,inMaterialsManagement.

Forthispurpose,assumethatthepricehasincreasedby$100.00and

thatthismaterialisnotrevaluatedwithProductCostControlling.

Logistics → Materials Management → Valuation → Change in

Material Price →ChangeMaterial Prices

FieldNameorDataType Values

Posting Date Today's date

Company Code 1000

Plant Document 1000

Header Text Price change

Choose Enter and enter the following information in the overview

screen:

FieldNameorDataType Values

Material M-##

New Price Oldprice(visibleafterpressingEnter)

+ 100

Save thedocument. Document number:

Continued on next page

210

FieldNameorDataType	Values
Posting Date	Today's date
Company Code	1000
Plant Document	1000
Header Text	Price change

FieldNameorDataType	Values
Material	M-##
New Price	Oldprice(visibleafterpressingEnter) + 100

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AC605 Lesson: Direct Postings

CallthematerialdocumentyouhavejustcreatedandgotoAccounting

Documents. ViewtheProfitabilityAnalysisdocument.

Logistics → Materials Management → Evaluation → Change in

MaterialPrice→ChangeMaterialPrices: Displaydocument: Click

Enterandthen→AccountingDocuments→CODocument

Towhich costelementwasthepostingmade?

Cost element, 282500

Towhichvaluefieldwastherevaluationposted? Why?

IMG:IMG→Controlling→ProfitabilityAnalysis→FlowofActual

Values → Direct Postings from FI/MM → Maintain PA Transfer

Structure

Select transfer structure: FI

Choose → Assignments → Assignment 40: Change in Inventory.

Select Value Fields

InthePAtransferstructure,FI,thecostelement,282500,wasassigned

tothevaluefield, VV365 PriceDifferences.

IMG:Controlling→ProfitabilityAnalysis→FlowofActualValues→

DirectPostingsfromFI/MM→AutomaticAccountAssignment

Forthecosttype,282500,ProfitabilitySegmentwassetastheaccount

assignment.

The original document contains the product number and the

correspondingplant. Asaresult, the system findsthecharacteristic

valuesthatarederivedfromtheproductnumberandtheplant.

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Unit4: ActualData AC605

Lesson Summary

You should now be able to:

• Explain direct postings

• Make automatic posting to CO-PA

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AC605 Lesson: Value Flow from Cost Object CO

Lesson: Value Flow from Cost Object CO

Lesson Overview

This lesson helps you to understand variance calculation. The settlement of

variances to the CO-PA and working with the Schedule Manager will also be

explained.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Explain variance calculation

• Work with the schedule manager

Business Example

The management of your company would like to implement a profitability

accounting application in the SAP system. As a member of the project team,

youaresupposedtoadviseonthequestionofwhether toimplementCO-PAor

EC-PCAintheSAPsystem. Youthenwillberesponsibleforimplementingthe

selected applications.

Mr. Ding, your Taiwanese product manager has been informed of the price

increasesforbicycleseats,whicharepurchasedexternally,andwondershowthat

willaffectcontributionmargins. Healsowantstoanalyzethecostofproduction

variancesduetoscrapanduseofreflectorsforthethreemodelswithinthe“Blue

Bicycle”productgroup. For thisreason,youneed to explaintheintegrationof

production variances.

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Unit4: ActualData AC605

Variance Calculation

Figure84: Order-RelatedManufacturing-VarianceCalculation

This course demonstratescost object controlling using the logistic scenario of

order-relatedmanufacturing. Thecontrollingviewis“controllingbylotsize”. The

process may have the steps discussed here.

Whenthecost objectiscreated, apreliminarycostestimatewill becarriedout

automatically to calculate the planned costs for the cost object. Actual costs

areincurredwhenthematerialsfrom stockoractivitytypesof cost centersare

consumed. Primarycostscanbeposteddirectlyfromtheothersystemcomponents

to the production order. Process costs can be incurred by allocating process

quantitiesusingtheprocesstemplate. Becausetherelatedcostsarepostedtothe

productionordersimultaneouslywiththeconsumptionofmaterialsandactivity,

productionordercostscanbereviewedandanalyzedatanytime.

Whentheproducedgoodsaredeliveredtothestock, thecost objectiscredited

withthevalueofthedeliveredquantityandthegoodsarecapitalizedininventory.

Dependingonthemethodofpricecontrol,thismayresultinarevaluationofthe

finishedgoods inventory. Inthis example, you use astandard pricecontrolled

material.

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AC605 Lesson: Value Flow from Cost Object CO

Afterfinishingtheproductionprocessorattheendoftheperiod,theproduction

orderwillbesettledtoapricedifferenceaccount. Additionalperiod-endclosing

activities may be performed:

• Calculation of overhead

• Calculation of work in process (WIP)

• Calculation of variances

Figure 85: Settlement of Variances to PA (1)

You can settle or transfer the production variances calculated in Product Cost

Controlling for both final production orders as well as run schedule headers,

settledperiodicallytoControllingProfitabilityAnalysis(CO-PA).Theindividual

variancecategories,suchasmaterialpricevarianceandmaterialquantityvariance,

can be transferred separately.

APAtransferstructureconsistsofoneormoreitemscalledassignmentlines. In

theseassignmentlines,youassignacostelementgroupandavariancecategoryto

avaluefieldoftheoperatingconcern. ToassurecorrectsettlementtoProfitability

Analysis, youmust assign eachcombinationof thecostelementgroupandthe

variance category to one value field.

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Unit4: ActualData AC605

NoticethefollowingwhenyoudefineaPAtransferstructure:

• EverydebitcostelementmustbeinthePAtransferstructure. Youcaneither

groupall thecost elements into a cost element group or definea number

of groups for materials, internal activities, business processes, and other

overheadcosts. Thesegroupsareenteredinthe“costelements”area.

• Everyvariancecategorymust be representedinthePAtransfer structure.

Thevariancecategoriesarespecifiedbythesystemandareenteredunder

the “source” section.

• Eachdebitcostelementorcombinationofcostelementgroupandvariance

categorycanonly beassignedtoonevaluefield.

You should make sure that:

• ThecurrentstandardcostestimateisselectedforvaluationinProfitability

Analysis.

• Thecostcomponentsofthestandardcostestimatearelinkedtovaluefields.

Figure 86: Settlement of Variances to PA (2)

Intheaccount-basedCO-PA,variancesareupdateddependingonthedefinition

ofthepricedifferenceaccount. Thisaccountmustbedefinedasacostelement

in Management Accounting so that variances are assigned to the profitability

segment(generalpostingassignmentlogic). Theaccountforthepricedifference

posting is found automatically in operations.

In costing-based CO-PA, you can assignthese variances to the different value

fieldsaccordingtovariancecategoriesandcostelements. Totransfervariances,

the Variances flag must be selected in the settlement profile assigned to the

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AC605 Lesson: Value Flow from Cost Object CO

relevantproductionorder. Again,thecostsareassignedtothevaluefieldsinaPA

transferstructure. There,youcanassignvariancecategoriesandcostelementsto

the required value fields.

The system finds the profitability segment automatically in order settlement

basedontheinformationfoundintheproductionorderandusingcharacteristic

derivation.

Note: Onlythevariancescalculatedinthetargetversion,0,canbesettled

to a profitability segment.

Figure 87: Sales Order with Cost-Collector

Youusecostbearingandrevenuebearingsalesorderitemsforthevaluatedsales

orderstockifyouhavecomplexmanufacturingproceduresbutstillwanttobeable

tovaluateyourstock. Incomplexmake-to-orderproduction,youneedtobeable

tomonitortheprogressofcostsandrevenuesforaproductthatismanufactured

for a specific customer.

Ifthecostsandrevenueshavebeengeneratedforasalesorderitembuttheamount

billeddoesnot correspondwiththecostsincurreduptothatpoint, youcanuse

resultsanalysistocalculatethecostofsalesexpectedonthebasisoftheexisting

actual revenues. To transfer the costs and revenues for the sales order item to

ProfitabilityAnalysis,youneedtosettletheitem. Thepurposeofsettlementisto

passtherevenues,costofsales,andany reservesforimminentlossfortheitem

on to Profitability Analysis for the period. You can carry out results analysis

using different methods. For extensiveinformation, seethe documentationon

ManagementAccountingCostObjectControllingin thesection“ProductCost

by Sales Order”.

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