AC610_EN_Col52_FV_Inst_A4 (第6页) | ERP软件技术分享

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Unit3: ActualData AC610

Field Name Value

Period 1 - 12

Plan Version 0

Profit Center GR##

ProfitandLossAccountsGroup 3000000.INT Profit and

Loss Statement

BalanceSheetAccountGroup 1000000.INT Assets

Whatisyourassessmentofthe“performance”ofprofitcenter91##?

____________________________________________________________

Whatisyourassessmentofthe“performance”ofprofitcenter92##?

____________________________________________________________

a) PCA:InformationSystem→ReportsforProfitCenterAccounting

→ List-Orientated Reports → Profit Center Group: Plan/Actual

Variance

Field Name Value

Controlling Area 1000

Fiscal Year Current fiscal year

Period 1 - 12

Plan Version 0

Profit Center GR##

ProfitandLossAccountsGroup 3000000.INT Profit

and Loss Statement

BalanceSheetAccountGroup 1000000.INT Assets

Choose Execute.

Whatisyourassessmentofthe“performance”ofprofitcenter91##?

Profitcenter91##hassubmittedrevenuestoprofitcenter92##.

Whatisyourassessmentofthe“performance”ofprofitcenter92##?

Profitcenter92##hasreceivedrevenuesfromprofitcenter91##.

Continued on next page

182

Field Name	Value
Period	1 - 12
Plan Version	0
Profit Center	GR##
ProfitandLossAccountsGroup	3000000.INT Profit and Loss Statement
BalanceSheetAccountGroup	1000000.INT Assets

Field Name	Value
Controlling Area	1000
Fiscal Year	Current fiscal year
Period	1 - 12
Plan Version	0
Profit Center	GR##
ProfitandLossAccountsGroup	3000000.INT Profit and Loss Statement
BalanceSheetAccountGroup	1000000.INT Assets

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AC610 Lesson: Period-End Closing in Profit Center Accounting

2. Whichactualaccountassignmentobjectshadtherevenuespostedtothem?

Check the corresponding generated accounting documents of the profit

center line item of the distribution.

Answer: You are in the report view of report Profit Center Group:

Plan/Actual/Variance.

IntheVariationwindow,navigatetoprofitcenter92##.

Double-clickonthereportrowofaccount800000.

Youwillseetheprofitcenterlineitemofthedistribution.

Select Profit Center: Actual Line Items

Thesystemdisplaystheerrormessage“Documentdisplaydoesnotexist

for object type L()"”.

This means that there are no documents in accounting. Therefore,

no actual objects were posted to. The distribution in Profit Center

AccountingonlypostsstatisticallywithinProfitCenterAccounting.

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Unit3: ActualData AC610

Lesson Summary

You should now be able to:

• enterorcopystatisticalkeyfigurestoprofitcenters

• transferpayablesandreceivablestoProfitCenterAccounting

• define a profit center allocation

• explain the document entry, balance carryforward, and average balance

ledger concepts

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AC610 Unit Summary

Unit Summary

You should now be able to:

• understand and configure the characteristic-orientated profit center

determination

• understandthedocument-orientatedprofitcenterdeterminationindifferent

business processes

• understandandcustomizetheprocessfortransferringdatafromFinancial

Accounting

• understandandcustomizetheprocessfortransferringdatafromMaterials

Management

• understand how primary and secondary costs are posted to the assigned

profit centers

• understandhowprofitcentersarederivedintheex-stocksaleprocessand

identify when the posting is made

• knowthatthefunctionalareaiscopiedfromFinancialAccountingtoProfit

Center Accounting

• enterorcopystatisticalkeyfigurestoprofitcenters

• transferpayablesandreceivablestoProfitCenterAccounting

• define a profit center allocation

• explain the document entry, balance carryforward, and average balance

ledger concepts

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UnitSummary AC610

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AC610 Test Your Knowledge

Test Your Knowledge

177

1. AssetbalancesinAssetAccountingcanonlybetransferredperiodically.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

2. MaterialstocksaretransferredtoProfitCenterAccountingatplantlevel.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

3. By default, the profit center assignment for cost objects is made on a

sales-related basis.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

4. Costs and revenues are posted to the profit center of the salesorder item

during settlement.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

5. Allocationswithin profit centersare reflected in the assigned cost center

(parallel accounting system).

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC610

Answers

178

1. AssetbalancesinAssetAccountingcanonlybetransferredperiodically.

Answer: False

Assetbalancescanbetransferredbothperiodicallyandonlineiftheopening

balancehasalready beentransferred andthefixedassetaccount hasbeen

entered in the table for additional balance sheet and P&L accounts. The

indicatorforonlinetransferofactualdatamustalsobeset.

2. MaterialstocksaretransferredtoProfitCenterAccountingatplantlevel.

Answer: True

Theprofitcenterisassignedtothematerialatplantlevel.

3. By default, the profit center assignment for cost objects is made on a

sales-related basis.

Answer: False

Theprofitcenterassignmentismadeonaproduct-relatedbasis. Bydefault,

theproductionordercontainstheprofitcenteroftheproductionmaterial.

4. Costsand revenuesare posted to theprofit center of thesales order item

during settlement.

Answer: False

Costsarepostedwhenthegoodsissueforthedeliveryismade,andrevenues

arepostedwhenthebillingdocumentisissued.

5. Allocationswithin profit centersarereflected in theassigned cost center

(parallel accounting system).

Answer: False

Thesystempostsallocationswithinprofitcentersonlystatisticallyandonly

attheleveloftherelevantsenderandreceiverprofitcenters.

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Unit 4

The New General Ledger (New GL)

179

AsofmySAPERP2004,thenewgeneralledgerallowsyoutomanageyourProfit

CenterAccountingrequirementsintheformofadditionalaccountassignments.

Explainboththetechnicalandbusinessaspectsofthissolution.

Unit Overview

WithmySAPERPCentralComponent,theSAPcomponentoffersaninteresting

alternative Financial Accounting:

The New General Ledger (New GL)

Unit Objectives

After completing thisunit, you will beableto:

• describehowthenewgeneralledgerworksinconjunctionwithProfitCenter

Accounting

Unit Contents

Lesson: New General Ledger and Profit Center Accounting..............190

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Unit4: TheNewGeneralLedger(NewGL) AC610

Lesson: New General Ledger and Profit Center Accounting

Lesson Duration: 30 Minutes

180

Lesson Overview

With mySAP ERP Central Component, the SAP system offers an interesting

alternative in Financial Accounting:

The new general ledger (new GL)

Lesson Objectives

After completingthislesson, you will beable to:

• describehowthenewgeneralledgerworksinconjunctionwithProfitCenter

Accounting

AsofmySAPERP2004,thenewgeneralledgerallowsyoutomanageyourProfit

CenterAccountingrequirementsintheformofadditionalaccountassignments.

Explainboththetechnicalandbusinessaspectsofthissolution.

Business Example

Management is considering using the new general ledger when the company

upgrades to mySAP ERP 2004.

It would like to know what advantages this has in terms of Profit Center

Accounting.

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AC610 Lesson: New General Ledger and Profit Center Accounting

Figure 62: The New General Ledger (New GL)

Benefits of the New GL - Overview

The new general ledger in mySAP ERP offers the following benefits over the

traditional general ledger in R/3 Enterprise:

• Thenewgeneral ledgerusesanextended datastructureasstandard. You

canalsoaddyourownfieldstothegeneralledger.

• Bysplittingdocumentsinrealtime(=>onlinesplit),youcanpreparebalance

sheets for entities, such as “segments”.

• ReconciliationbetweenCOandFIcanbecarriedoutinrealtime–“realtime

integrationbetweenCOandFI”–time-consumingreconciliationactivities

are a thing of the past.

• The“newGL”allowsyoutomanageseveral“ledgers”(=>ledger)within

thegeneralledger. Thisisonewayofimplementingparallelaccountingin

the SAP system.

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Unit4: TheNewGeneralLedger(NewGL) AC610

Figure 63: Benefits in Detail– Extended Data Structure

Figure64: BenefitsinDetail–DocumentSplitting(OnlineSplit)I

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AC610 Lesson: New General Ledger and Profit Center Accounting

Figure65: BenefitsinDetail–DocumentSplitting(OnlineSplit)II

Figure 66: Benefits in Detail – Realtime Integration CO

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Unit4: TheNewGeneralLedger(NewGL) AC610

Figure 67: Benefits in Detail – Parallel Accounting

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AC610 Lesson: New General Ledger and Profit Center Accounting

Facilitated Discussion

Discussion Questions

Usethefollowingquestionstoengagetheparticipantsinthediscussion. Feelfree

to use your own additional questions.

Discussthepracticalaspectsofthenewgeneralledgerwiththecourseparticipants.

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Unit4: TheNewGeneralLedger(NewGL) AC610

Lesson Summary

You should now be able to:

• describehowthenewgeneralledgerworksinconjunctionwithProfitCenter

Accounting

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AC610 Unit Summary

Unit Summary

You should now be able to:

• describehowthenewgeneralledgerworksinconjunctionwithProfitCenter

Accounting

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UnitSummary AC610

198

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Unit 5

Transfer Prices

187

Thisunitexplainsthebusinessbackgroundbehindtransferprices.

Unit Overview

This unit explains the purpose of the transfer prices solution in Profit Center

Accounting from a business perspective.

Unit Objectives

After completing thisunit, you will beableto:

• understandtheconceptoftransferpricesintheSAPsystem

• outline the significance that transfer prices have within Profit Center

Accounting

• describemultiplevaluationapproachesintheSAPsystem

Unit Contents

Lesson: Transfer Prices........................................................200

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Unit5: TransferPrices AC610

Lesson: Transfer Prices

Lesson Duration: 30 Minutes

188

Lesson Overview

Thislessonexplainsthepurposeof thetransfer pricessolutioninProfitCenter

Accounting from a business perspective.

Lesson Objectives

After completingthislesson, you will beable to:

• understandtheconceptoftransferpricesintheSAPsystem

• outline the significance that transfer prices have within Profit Center

Accounting

• describemultiplevaluationapproachesintheSAPsystem

Explainthecontentfromabusinessperspectiveusingthetechnicalsettingsinthe

system.

Business Example

Profit centermanagersareinterested intrackinginternalrevenuesbetweenthe

entities(profit centers) withinthe corporation.

Thedeliveryofgoodsfromoneprofitcentertoanothershouldbeconductedata

set transfer price (for example, market price).

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AC610 Lesson: Transfer Prices

Figure 68: Strategic Enterprise Management

Theprofitabilityofacompanycanvaryconsiderablydependingontheperspective

that has been chosen.

Groupcontrollingfocusesprimarilyontheorganizationasawhole,thatis,rather

thanseeingtheindividualcompaniesofthewholegroup,itseesthegroup(inthis

contextidenticaltothecontrollingarea)asasinglecompany. (Fictionoftheunit)

For the individual affiliated companies, prominence is given to the profit

performance from a legal point of view (commercial and tax trading report in

accordance with local GAAP).

Thoseresponsiblefortheprofitcentersareprimarilyinterestedintheprofitability

of their own profit center. (Profit center view). You manage the profit center

practicallylikeanindependentcompany(“companywithinthecompany”).

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Unit5: TransferPrices AC610

Figure 69: Parallel Valuation Views

Theviewoftheindividualcompanyandthevaluation of businesstransactions

accordingtolegalreportingrequirementsonlyrepresentsoneofseveralpossible

perspectives. Commercialandtaxconsiderationsplayadominantroleinthelegal

reportingrequirementsoftheindividual companies.

Inadditiontothislegalview,though,successfulcorporateandgroupmanagement

alsoneedsaccountinginformationthatshowsbusinessactivitiesfromthepointof

viewofthewholegrouporofindividualprofitcenters.

It is essential for group controlling for the entire group that you valuate these

businesstransactionsusinggroupproductioncosts(group view). Moreover, in

many groups the management structures do not necessarily coincide with the

independentaccountingunits. Aninternalmovingaveragepricesystemguides

the activities of the individual profit centers according to market principles.

Consequently,valueflowsrepresentedfromthepointofviewofprofitcentersare

vitalforthepurposesofprofitcentermanagementandprofitability.

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AC610 Lesson: Transfer Prices

Figure 70: Definition of a Transfer Price

There are transfer prices in each of these views, calculated on the basis of a

different valuation approach.

(CurrentlytransferpricinghasonlybeenrealizedinSAPforgoodsmovements

andalsoforfixedpricingwithinthescopeofprojects.)

Figure 71: Transfer Prices in the SAP System

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Unit5: TransferPrices AC610

For thepurposeof parallelvaluationintheSAPsystem, thecorporategroupis

representedbythecontrollingarea. Thetransferpricesfromthegroupviewresult

from a group cost estimate.

Intheprofitcenterview,transferpricesarethepricesnegotiatedbythemanagers

or other criteria.

The legal view isthe viewpoint of theindividual company, represented by the

companycode. Thetransferpricesforthisviewarethesalesandpurchaseprices.

Figure 72: Parallel Valuation Approaches– Example (I)

Wewill useamultistageproductionprocesstodemonstratehowparallelvalue

flows are updated throughout the system.

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AC610 Lesson: Transfer Prices

Figure 73: Parallel Valuation Approaches -Example (II)

Theexamplecorporatestructureshownabovewilldemonstratetheuseofparallel

valuationapproachesforamultistageproductionprocess.

Fromtheviewpointoftheprofitcentersinvolved,thegoodstransferfromprofit

center 1to profit center 2 appears as an “internal” sale valuated witha special

price 75 defined in PCA (75.00)

Thegoodswithdrawalfromprofitcenter2foranorderinprofitcenter3isasale

from both the profit center viewpoint and the legal viewpoint, and is valuated

separatelyusingtheappropriatePCApriceandlegalprice. Thesameistruefor

the stock transfer from thefinished goods warehouseto theoutbound delivery

warehouse.

Forcross-companycodetransfersbetweenprofitcenters,youcurrentlyneedto

definethepricesforboththelegalandtheprofitcenterviewpointsinSD.

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Unit5: TransferPrices AC610

Figure 74: TransferPricesinProfitCenterAccounting (1)

IfyouchoosetousethePCAvaluationapproachinProfitCenterAccounting,you

candefinetransferpricesforgoodsmovementsbetweenprofitcenters.

Figure 75: Flexible Transfer Pricing

Ifyourorganizationdecidestousetransferpricesintheprofitcenterviewpoint,

youcancalculatespecialmovingaveragepricesforallgoodsmovementsbetween

profit centers.

Thistransferpriceisanegotiatedpricebetweenprofitcenters. Itmaybebased,

forexample,ontheexternalmarketprice,oritmaybedeterminedasamarkupon

thecostofgoodsmanufacturedasseenfromthegroupvieworlegalview. These

markupscandependonanumberoffactors,suchastheprofitcentersinvolved,

the product, plant, date, and so on.

But it would most likely be too much work to store a transfer price for

each individual material. To save time, you can group materials under one

representativematerial,andonlymaintainthetransferpriceforthismaterial. This

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AC610 Lesson: Transfer Prices

techniquemakesit possibletomaintaintransfer priceson thebasisofanABC

analysis,assigningtheApartsanexplicitmarketpriceormarkupandallocating

allCpartsusingacrosstheboardmarkupsatproductgrouplevel.

YoudefinetransferpricesforProfitCenterAccountingusingconditions.

Figure 76: TransferPrices in Profit CenterAccounting (2)

Basedonatransferpricesetat150.00,thesenderprofitcenterrecordsaninternal

revenue in this amount. This is set off against the “cost of sales”, which is

calculated based on the internal change in stock. The receiver profit center

recordsanexpenseofthesameamount. Thecorrespondingaccountshavetobe

maintainedinCustomizingforProfitCenterAccounting.

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Unit5: TransferPrices AC610

Facilitated Discussion

Discussion Questions

Usethefollowingquestionstoengagetheparticipantsinthediscussion. Feelfree

to use your own additional questions.

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AC610 Lesson: Transfer Prices

Lesson Summary

You should now be able to:

• understandtheconceptoftransferpricesintheSAPsystem

• outline the significance that transfer prices have within Profit Center

Accounting

• describemultiplevaluationapproachesintheSAPsystem

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UnitSummary AC610

Unit Summary

You should now be able to:

• understandtheconceptoftransferpricesintheSAPsystem

• outline the significance that transfer prices have within Profit Center

Accounting

• describemultiplevaluationapproachesintheSAPsystem

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AC610 Test Your Knowledge

Test Your Knowledge

197

1. WhichvaluationapproachisappliedinProfitCenterAccountingiftransfer

prices are used?

Choosethecorrectanswer(s).

□ A Group cost of goods manufactured

□ B Profit center transfer price

□ C Sales and purchase price

□ D Standard price of the material

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TestYourKnowledge AC610

Answers

198

1. WhichvaluationapproachisappliedinProfitCenterAccountingiftransfer

prices are used?

Answer: B

Sales and purchase prices are posted in the legal view and group cost of

goods manufactured in the group view.

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Unit 6

Profit Center Planning

199

ThisunitexplainshowProfitCenterAccountingintegratesplandataintheSAP

systemandhowplandatacanbepostedinProfitCenterAccounting.

Unit Overview

Plan data can be transferred to Profit Center Accounting or entered directly in

ProfitCenterAccounting. FormulaplanningandExcelintegrationroundoffthe

topic of plan data entry.

Unit Objectives

After completing thisunit, you will beableto:

• set up profit center planning and carry out both manual and automatic

planning

• explain how profit center planning is integrated with overall business

planning in SAP

• set up profit center planning

• usetheintegrated function for transferring planningdata toProfit Center

Accounting

• modelaplanningprocessinProfitCenterAccountingusingmanualplanning

and formula planning

Unit Contents

Lesson: Planning Overview ...................................................214

Lesson: Planning Configuration...............................................219

Exercise 11: Planning Configuration.....................................223

Lesson: Integrated Planning ..................................................232

Exercise 12: Integrated Planning.........................................235

Lesson: Planning Process.....................................................246

Exercise 13: Planning Process...........................................253

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Unit6: ProfitCenterPlanning AC610

Lesson: Planning Overview

Lesson Duration: 15 Minutes

200

Lesson Overview

ProfitCenterAccountingisintegratedwithoverallbusinessplanning.

Lesson Objectives

After completingthislesson, you will beable to:

• set up profit center planning and carry out both manual and automatic

planning

• explain how profit center planning is integrated with overall business

planning in SAP

Explainthecontentfromabusinessperspectiveusingthetechnicalsettingsinthe

system.

Business Example

Profit center planning is to be implemented as an integral part of your overall

company planning.

Figure 77: Planning in Profit Center Accounting

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AC610 Lesson: Planning Overview

To make it possible to control and analyze internal areas of responsibility

effectively, you should limit profit center planning to those values which can

be influenced directly by the profit centers. Since the concrete organizational

structure and scope of your company's responsibility areas depends largely

on individual factors, it is necessary to create a plan that is as flexible and

multi-dimensional as possible.

Profitcenterplanningisanintegralpartofyouroverallcompanyplanning. The

integralcharacterofbusinessplanningisparticularlyapparentwithinthecontext

ofProfitCenterAccounting,astheplanningdatausedhereislargelycreatedin

otherapplications(suchasCostCenterAccounting)andcanbesupplementedor

changedinProfitCenterAccounting. Profitcenterplanningispartofshort-term

businessplanning and thus encompasses a span of onefiscal year. Short-term

businessplanninggenerallyconsistsofthefollowingpartialplans:

• Sales plan

• Revenue plan

• Production plan:

• Cost plan

During the profit center planning process, these individual planning areas are

combinedintoanintegratedplanningnetwork. Youcanusevariousplanversions

in order to depict various planning scenarios.

Figure 78: Planning in Profit Center Accounting

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Unit6: ProfitCenterPlanning AC610

Profit center planning is a process that is handled differently in almost every

company. Industry-specificcharacteristics,uniqueorganizationalstructuresand

responsibilities mean that you haveto individually tailor the planning process

for your particular company.

Theplanning process isnot aone-timeactivity, but rather aniterativeprocess,

whichisusuallyperformedinseveralsteps. Youneedtopayspecialattentionto

thesequenceinwhichtheplanningactivitiesarecarriedout,andwhichplanning

areasneed to be coordinated with one another.

The overall planning process is therefore supported by a number of different

planning methods. Profit center planning offers you thefollowing methodsof

planning:

• copyingexisting planor actual datato aplan

• posting plan data by period or simultaneously by transaction from other

applications

• manual planning of profit centers

• distributionandassessmentofdatabetweenprofitcenters

• variousplanreportsforcomparisonofdifferentplanversions

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AC610 Lesson: Planning Overview

Facilitated Discussion

Discussion Questions

Usethefollowingquestionstoengagetheparticipantsinthediscussion. Feelfree

to use your own additional questions.

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Unit6: ProfitCenterPlanning AC610

Lesson Summary

You should now be able to:

• set up profit center planning and carry out both manual and automatic

planning

• explain how profit center planning is integrated with overall business

planning in SAP

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AC610 Lesson: Planning Configuration

Lesson: Planning Configuration

Lesson Duration: 60 Minutes

204

Lesson Overview

YoudefinetheversionandplannerprofileforProfitCenterAccounting.

Lesson Objectives

After completingthislesson, youwillbeable to:

• set up profit center planning

Explainthecontentfromabusinessperspectiveusingthetechnicalsettingsinthe

system.

Business Example

Revenueandselectedbalancesheetitemsareplannedatprofitcenterlevel

Figure 79: Plan Versions

The plan data in Profit Center Accounting isstored in different plan versions.

This makesit possibleto storevarious plandata inparallel for thesame profit

center. Forexample,youcanmakeadistinctionbetweenanoperationalplanand

astrategic plan, or between anoptimisticplanandapessimisticplan. Youcan

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Unit6: ProfitCenterPlanning AC610

displaydifferentplanversionsaswellasactualversionintheplanningtransaction,

andusethisdatatocalculatenewplandata. Youcanalsoanalyzeandcompare

yourplanversionsintheinformationsystem(Reporting).

IfyouwanttotransferplandatafromothercomponentsoftheSAPSystem,such

asCostCenterAccounting, youneedtomaintainthepropercontrolparameters

for Profit Center Accounting.

AplanversionisalwaysvalidforalloftheCOcomponent. Whenyoudefinea

planversion,youalsohavetomaintainspecificparametersfortheapplications

inwhichyouwanttouseit. Ifthe“versionlocked”indicatorisactive, theplan

version is locked and cannot be changed. In this case, you cannot make any

changestotheplanvalues. Thismakesitpossibleforyoutoprotectaplanagainst

changes when you have finished maintaining it. The “Online Data Transfer”

indicator controlswhether theplandatashould betransferredautomaticallyby

activity. Iftheindicatorisnotactive,youneedtotransferthepostingsbyfiscal

year. The“LineItems”indicatorcontrolswhetherplanlineitemsareupdatedin

ProfitCenterAccounting. Thelineitemdocumentsrecordeverychangemadetoa

plan. Youalsoneedtospecifyanexchangeratetypetodeterminewhichratethe

systemshouldusetotranslatetheplandatamanuallyenteredinthatversion.

Theexchangeratetypeisonlyrelevantforplandata,whichismanuallyentered.

Figure 80: Definition of Planning Layouts

Youhavetwobasicoptionsfordefiningtheleadcolumn(s):

Youcandefineeachrowseparately. Youchoose,forexample,thecharacteristic

accountandenter*tochooseallofitsvaluesorXYZforaspecificvalue. You

canalsochooseavaluefieldtoplacethevaluefieldsinrows.

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AC610 Lesson: Planning Configuration

Youcandefinethewholeleadcolumnbynotselectinganycharacteristicvalue(*).

Theuserwillbepresentedwithablankrowandcanenterspecificcharacteristic

values. Thisoptionalsomakesitpossibleforyoutodefinemorethanonelead

column.

Valuecolumnsaredefinedusingkeyfigure,suchasprofitcentercurrencyorlocal

currency. Youdecidewhetheryouwantthevaluefieldstoappearintherowsor

inthecolumnswhenyoudefinethefirstelementofthelayout. Oncemade,this

settingcannotbereversed. Whenyoudefineavaluefieldinaroworcolumn,you

canalsospecifycharacteristicstolimitthevaluefield.

Youcanchoosefromamongthefollowingattributes:

• Distributionkeyfordistributingtheaggregatedvaluestoperiods

• Unitsforthevaluefield(eitheracurrencyoraunit)

Inadditionto the planningcolumns, youcan also defineformulacolumnsand

formularows. Forexample, youcanhavethesystemcalculatethecontribution

margin in a formula row or column.

Generaldataselection: Hereyouspecifysettingswhicharevalidfortheentire

planning layout. In a layout for cost and revenue planning, you choose the

characteristicssuchas“version”,“period”,“fiscalyear”,and“profitcenter”inthe

general data selections.

Figure 81: Planner Profile

Planner profiles are used to control the planning process. They are structured

hierarchically. Inaplannerprofile,youspecifywhichplanninglayoutwillbeused

foreachplanningarea(balancesheetaccounts, costs/revenuesorstatisticalkey

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Unit6: ProfitCenterPlanning AC610

figures). You can only plan using planning layoutsif youwork with aplanner

profile. Aplannerprofilecontainsanumberofdefaults(parameters)formanual

planning. These structures are:

• Planning layout(s)

• Default values for the distribution key

• Planning document type

• Defaultsforthevariablesintheplanninglayouts

Whenyouenterplanningdata,thesystemasksyoutospecifyvaluesforallthe

variablesdefinedintheselectedplanninglayout. Whenyouenterplanningdata,

thesystemasksyoutospecifyvaluesforallthevariablesdefinedintheselected

planninglayout. Ofcourse,youcanalsooverwritethesedefaults,providedthat

they have not been locked.

Byassigning anauthorization groupto aplannerprofile, youcan control what

objects your users are authorized to process. This is particularly important in

thecaseofdecentralizedplanningscenarios. Ifnecessary, defineanindividual

plannerprofileforeachplanner,andassigntheprofiletoanauthorizationgroup.

Thisallowsyoutoassurethateach planner canonlyplanintheareaforwhich

he/she is authorized to do so.

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AC610 Lesson: Planning Configuration

Exercise 11: Planning Configuration

209

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• analyzetheversionsettingsfortheProfitCenterAccountingcomponent

• define planning layoutsandplanner profiles

Business Example

The overall business planning of the SAP System isto betransferred to Profit

CenterAccountinginordertokeepthetimeandeffortrequiredtoenterplanning

datatoaminimum. Youwanttoinformtheplanning/organizationmanagerof

howeasilyplanningcanbehandledintheversionconcept. Inaddition,youwill

demonstrate the organizational structure of planning using the tools planning

layout and planner profile.

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Unit6: ProfitCenterPlanning AC610

Task 1:

ChecktheversionsettingsforplanninginProfitCenterAccounting.

1. Check version 0 toseewhether onlinetransfer issetin theProfit Center

Accountingsettings. Alsofindoutwhetherplanlineitemsarewritten.

2. Checkversion610toseewhetheronlinetransferissetintheProfitCenter

Accountingsettings. Alsofindoutwhetherplanlineitemsarewritten.

Task 2:

Thenumberofteammembersisenteredusingastatisticalkeyfiguredirectlyon

the profit centersto be planned. In the following tasks, define theappropriate

data entry layout and planner profile.

1. ThedataentrylayoutSTAT##forthenumberofteammembersshouldlook

as follows.

The header data showsthe following values

Field Name Values

Fiscal Year Variable entry

Period Variable entry From To

Company Code Variable entry

Version Variable entry

Statistical Key Fig. Variable entry

Theheadersofthedataentrycolumnsaretobearrangedinthissequence.

ProfitCenter Profit Center Quantity Unit

Description

###### ######################## ##

Continued on next page

224

Field Name	Values
Fiscal Year	Variable entry
Period	Variable entry From To
Company Code	Variable entry
Version	Variable entry
Statistical Key Fig.	Variable entry

ProfitCenter	Profit Center Description	Quantity	Unit
######	##############	##########	##

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AC610 Lesson: Planning Configuration

DefineplanninglayoutSTAT##forstatisticalkeyfigures. Thecharacteristic

ProfitCenterdefinestheleadcolumn. Whenaccessingtheplanninglayout,

youshouldbeabletoselectbothindividualprofitcentersandprofitcenter

groups. The display should show both the key and the characteristic

description. The Unit column shows the unit of measure of each of the

statistical key figures have been entered.

Thecharacteristicsfortheheaderdataareenteredinthegeneralselections.

The user shouldbe ableto enter all variables of the characteristicsof the

header data. Save the planning layout.

2. CreateaplannerprofileAC610-##PlannerprofileAC610Group##. This

plannerprofileallowstheentryofcosts/revenuesandstatisticalkeyfigures

withdocumenttypeP0. Thestandardlayout8A-101shouldbeusedforcost

and revenue planning. To enter the statistical key figures, use the layout

created in task 2-1. Savetheplanner profile.

3. Totestyourdefinitions,setplannerprofileAC610-##andthencalllayout

STAT##forenteringstatisticalkeyfiguresintheplanningofProfitCenter

Accounting. Do not enter any data yet.

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Unit6: ProfitCenterPlanning AC610

Solution 11: Planning Configuration

Task 1:

ChecktheversionsettingsforplanninginProfitCenterAccounting.

1. Check version 0 toseewhether onlinetransfer issetin theProfit Center

Accountingsettings. Alsofindoutwhetherplanlineitemsarewritten.

Answer: ORK2: ProfitCenterAccounting→Planning→BasicSettings

forPlanning→PlanVersions→MaintainPlanVersions

Select version 0.

Inthedialogstructure,double-clickSettingsforProfitCenterAccounting.

Boththeonlinetransferandalsothewritingofplanlineitemsareactivated

in the current fiscal year.

2. Checkversion610toseewhetheronlinetransferissetintheProfitCenter

Accountingsettings. Alsofindoutwhetherplanlineitemsarewritten.

Answer: ORK2: ProfitCenterAccounting→Planning→BasicSettings

forPlanning→PlanVersions→MaintainPlanVersions

Select version 610.

Inthedialogstructure,double-clickSettingsforProfitCenterAccounting.

Theonlinetransferisnotactivatedinthecurrentfiscalyear.

Writingplanlineitems,ontheotherhand,isactivated.

Task 2:

Thenumberofteammembersisenteredusingastatisticalkeyfiguredirectlyon

the profit centersto be planned. In the following tasks, define theappropriate

data entry layout and planner profile.

1. ThedataentrylayoutSTAT##forthenumberofteammembersshouldlook

as follows.

The header data showsthe following values

Field Name Values

Fiscal Year Variable entry

Period Variable entry From To

Company Code Variable entry

Version Variable entry

Statistical Key Fig. Variable entry

Continued on next page

226

Field Name	Values
Fiscal Year	Variable entry
Period	Variable entry From To
Company Code	Variable entry
Version	Variable entry
Statistical Key Fig.	Variable entry

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AC610 Lesson: Planning Configuration

Theheadersofthedataentrycolumnsaretobearrangedinthissequence.

ProfitCenter Profit Center Quantity Unit

Description

###### ######################## ##

DefineplanninglayoutSTAT##forstatisticalkeyfigures. Thecharacteristic

ProfitCenterdefinestheleadcolumn. Whenaccessingtheplanninglayout,

youshouldbeabletoselectbothindividualprofitcentersandprofitcenter

groups. The display should show both the key and the characteristic

description. The Unit column shows the unit of measure of each of the

statistical key figures have been entered.

Thecharacteristicsfortheheaderdataareenteredinthegeneralselections.

The user shouldbe ableto enter all variables of the characteristicsof the

header data. Save the planning layout.

a) ORK2: ProfitCenterAccounting→Planning→ Manual Planning

→PlanningLayout→MaintainPlanningLayoutforStatisticalKey

Figures

ChooseCreatePlanningLayoutforStatisticalKeyFigures.

Enter STAT## Number of employees

Choose the Create pushbutton.

YouarenowintheReportPainterviewfordefiningplanninglayouts.

ChooseEdit→Gen. DataSelection→Gen. DataSelection

Select the following characteristics and copy them to theSelected

Characteristics.

Field Name Values

Fiscal Year Variable entry

Period Variable entry From To

Company Code Variable entry

Version Variable entry

Statistical Key Fig. Variable entry

Setthevariableon/offindicatorforeachcharacteristic.

WiththePeriodcharacteristic,makesurethattheindicatorisalsoset

for the To column.

Click the Confirm pushbutton.

Continued on next page

227

ProfitCenter	Profit Center Description	Quantity	Unit
######	##############	##########	##

Field Name	Values
Fiscal Year	Variable entry
Period	Variable entry From To
Company Code	Variable entry
Version	Variable entry
Statistical Key Fig.	Variable entry

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Unit6: ProfitCenterPlanning AC610

The headers of the data entry columns are to be arranged in this

sequence.

ProfitCenter Profit Center Quantity Unit

Description

###### ######################## ##

Define planning layout STAT## for statistical key figures. The

characteristicProfitCenterdefinestheleadcolumn. Whenaccessing

theplanninglayout,youshouldbeabletoselectbothindividualprofit

centersandprofitcentergroups. Thedisplayshouldshowboththekey

andthecharacteristicdescription. TheUnitcolumnshowstheunitof

measureofeachofthestatisticalkeyfigureshavebeenentered.

The characteristics for the header data are entered in the general

selections. The user should be able to enter all variables of the

characteristicsoftheheaderdata. Savetheplanninglayout.

Double-clickonthe LeadColumncolumnheader.

TransfertheProfitCentercharacteristictotheselectedcharacteristics.

Set the SET on/off indicator andtheVariable on/offindicator . This

allowsthevariableentryofprofitcenter groupswhenaccessingthe

layout.

Click the Lead column pushbutton.

ChooseCharacteristicValueandNameandconfirmbypressingEnter.

ClicktheConfirmpushbuttontoexitthedefinitionoftheleadcolumn.

Double-clicktheColumn 1column header.

Choose the Quantity key figure.

ClicktheChangeshort,middleandlongtextsicon.

Enter Quantity as the short text.

ClicktheCopyshorttextpushbuttonandconfirm.

ClicktheConfirmpushbuttontoexitthecolumndefinition.

PositionyourcursoraftertheQuantitycolumn.

ChooseEdit →Element→Insert Element.

Choose Attribute.

Choose Unit.

ClicktheConfirmpushbuttontocompletethecolumndefinition.

Continued on next page

228

ProfitCenter	Profit Center Description	Quantity	Unit
######	#############	###########	##

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AC610 Lesson: Planning Configuration

Save the planning layout.

2. CreateaplannerprofileAC610-##PlannerprofileAC610Group##. This

plannerprofileallowstheentryofcosts/revenuesandstatisticalkeyfigures

withdocumenttypeP0. Thestandardlayout8A-101shouldbeusedforcost

and revenue planning. To enter the statistical key figures, use the layout

created in task 2-1. Savetheplanner profile.

a) ORK2: ProfitCenterAccounting→Planning→ManualPlanning→

Maintain Planner Profiles

ChooseEC-PCA Maintain PlannerProfiles

Click the New Entries pushbutton.

Profile: AC610-##

Description: PlannerProfileAC610Group##

Select AC610-##.

Inthedialogstructure,double-clickProfitCenterAccounting.

Click the New Entries pushbutton.

ChooseCosts/RevenuesinthePlanningAreacolumn.

Choose P0in theDocument Typecolumn.

ChooseStatisticalKeyFiguresinthePlanningAreacolumn.

Choose P0in theDocument Typecolumn.

Select theCosts/Revenues planning area.

In the dialog structure, double-click Layouts for Profit Center

Accounting.

Click the New Entries pushbutton.

Choose Layout 8A-101.

Inthedialogstructure,double-clickProfitCenterAccounting.

SelecttheStatistical KeyFiguresplanningarea.

In the dialog structure, double-click Layouts for Profit Center

Accounting.

Click the New Entries pushbutton.

Choose Layout STAT##.

Save the planner profile AC610-##.

Continued on next page

229

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Unit6: ProfitCenterPlanning AC610

3. Totestyourdefinitions,setplannerprofileAC610-##andthencalllayout

STAT##forenteringstatisticalkeyfiguresintheplanningofProfitCenter

Accounting. Do not enter any data yet.

a) PCA: Planning→ Set Planner Profile

Enter AC610-## and confirm.

This sets the planner profile.

PCA:Planning→StatisticalKeyFigures→Change

Enter the following data:

• Version 0

• Period 1 – 12

• Current fiscal year

• Company code 1000

• Profit center group PLAN##

• Statistical key figure 9100

• Form-based

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AC610 Lesson: Planning Configuration

Lesson Summary

You should now be able to:

• set up profit center planning

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Unit6: ProfitCenterPlanning AC610

Lesson: Integrated Planning

Lesson Duration: 30 Minutes

217

Lesson Overview

YoutransferplanningdatafromOverheadCostControlling.

Lesson Objectives

After completingthislesson, you will beable to:

• use the integrated function fortransferring planningdata toProfit Center

Accounting

Explainthecontentfromabusinessperspectiveusingthetechnicalsettingsinthe

system.

Business Example

SalesandcostplansaretransferredfromProfitabilityAnalysisandCostCenter

Accounting to Profit Center Accounting

Figure 82: IntegratedPlanning in Profit CenterAccounting

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AC610 Lesson: Integrated Planning

Profit center planning is a part of short-term business planning and thus

encompassesaspanofonefiscalyear. Short-termbusinessplanninggenerally

consists of the following partial plans:

• Sales plan

• Master production schedule

• Cost plan

• Revenue plan

SalesPlan:Thestartingpointforshort-termplanningisthesalesplan,inwhich

youdeterminethequantitiesyouexpecttosellduringtheplanningperiod. The

salesplanisusuallycreatedbythesalesdepartment. Theplannedsalesquantities

are then passed on to production planning so that the planned capacities and

activitiescanbecoordinated. MasterProductionPlan:Themasterproduction

planiselaboratedinclosecoordinationwiththesalesplan. Itdeterminesboththe

capacitiesandthequantityrequirementsforrawmaterialsandoperatingsupplies.

Theplannedactivitiesestablishedhereareforwardedtothecostcenters, which

mustsupplythesecapacitiesintheformofactivityunits. Furthermore,thecost

centermanagersmustplanthecoststobeincurredandtheactivityquantitiestobe

takenfromothercostcentersbasedontheplannedcapacitiesandactivities. Cost

Plan(CostCenterPlan): Oncetheactivityunitshavebeenplanned,itisnecessary

toplanthecostsexpectedfortheseactivities. SalesandProfitPlan:Theplanned

costs and sales quantities can then be used to derived planned contribution

margins. Thecosts from cost center planning and the planned sales quantities

(valuatedbasedontheexpectedrevenue)areusedinsalesrevenueplanning.

Figure 83: Transfer of Planning Data

233