AC610_EN_Col52_FV_Part_A4 (第2页) | ERP软件技术分享

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Unit2: MasterData AC610

Ifyour profitcenter and cost center structuresarethe same, you cancopycost

center master records to create new profit centers and then modify them as

required. Toaccomplishthis,nodesmusthavebeencreatedontheprofitcenter

standardhierarchy which areidenticalto thenodeson the cost centerstandard

hierarchy. Youcannotusethisfunctiontooverwriteexistingprofitcenters.

Figure 20: Profit Center- The Dummy Profit Center

Inpractice,youmayinadvertentlyforgettoassignaparticularaccountassignment

objecttoaprofitcenter. Ifpostingsaremadetothisobject,thecorrespondingdata

ispostedtothedummyprofitcenterinProfitCenterAccounting. Thisensures

thatreconciliationbetweenProfitCenterAccountingandFinancialAccounting

is still possible. You can also discover missing assignments by analyzing the

postingstothedummyprofitcenter. ProfitCenterAccountingletsyouallocate

thedatafromthedummyprofitcentertoregularprofitcentersusingdistribution

and assessment.

AspecialtransactionisavailableinCustomizingforcreatingthedummyprofit

center. Thisprocedureisalmostthesameasthatforcreatingnormalprofitcenters

- the only differences being:

• You do not specify a validity period. The dummy profit center is

automaticallyvalidforthemaximumvalidityperiod.

• Youcannotcopythedummyprofitcenterfromanexistingprofitcenter.

• A switch identifying the profit center as the dummy profit center is

automatically set (in the indicatorfolder).

Youchangeanddisplaythedummyprofitcenterusingthenormalmaintenance

transactions for profit centers.

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AC610 Lesson: Master Data

Figure 21: Collective Master Data Processing

Collectiveprocessingisparticularlyusefulwhenyouneedtoadaptexistingdata

toachangeincircumstances,forexample,ifcertainmasterdatafields(suchasthe

department,personresponsible)orcompanycodeassignmentshavetobechanged.

Figure 22: Accounts in Profit Center Accounting

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Unit2: MasterData AC610

ProfitCenterAccountingisbasedonthechartofaccountswhichisassignedto

therelevant controllingarea. Theseaccountsinclude:

• Those from Financial Accounting that are used in Controlling (revenue

and primary cost elements)

• CostelementsthatareusedonlyinControlling(secondarycostelements)

• AccountsfromFIwhicharenotusedinControlling(payables/receivables,

material stocks, workinprocess, assetsandsoon)

YoucanmaintainrevenueandcostelementsdirectlyinProfitCenterAccounting.

Aswithprofitcenters, you candefineanynumber of hierarchicalstructuresof

accounts for use in the information system, allocations, and planning. These

structures,calledaccountgroups,aremaintainedinthesamewayasprofitcenter

groups. Unlikeprofitcenters, however, astandard hierarchyof accountsisnot

required.

Account groups for Profit Center Accounting can be copiesfromexisting cost

element groupsor balancesheet/P&L structures.

Figure 23: Statistical Key Figures

Statistical key figures are values orquantities (for example, number of phone

calls, sq. m. area, numberof employees) thatgivefurtherdetailson the setup,

theconsumptionorperformanceoutputofcostcenters,internalorders,processes

or profit centers.

Youcanpoststatisticalkeyfiguresbothintheplanandintheactual.

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AC610 Lesson: Master Data

You can use statistical key figures both as an allocation base for periodic

distributionsor assessmentsand tocreatekeyfigures(ratiossuch aspersonnel

costs per employee).

Youdefineastatisticalkeyfigureasafixedvalueoratotalsvalue:

• The fixed value is carried over from the period in which it is posted to

all subsequent periods of the same fiscal year. You need enter a new

postingonlywhenthevaluechanges. Fixedvaluesaredefinedwhenkey

figuresremainconstantoverasignificantperiodoftime. (e.g. Numberof

employees in a cost center)

• The totals value is not transferred to the following period but must be

enteredforeachindividualperiodandispreferableforstatisticalkeyfigures

whosevaluesfluctuateinindividualperiods. (e.g. such askilowatthours

of electricity consumption)

StatisticalkeyfigurescanbetransferredfromtheLogisticsInformationSystemby

linkingakeyfigurefromLIS(e.g. orderreceipts)toastatisticalkeyfigure(e.g.

in Cost Center Accounting).

Figure 24: Master Data Groups

Profitcentergroupsarealternativehierarchiestothestandardhierarchy. Youcan

usetheseinreporting,distributionandassessment,orvariousplanningfunctions.

In contrast to the standard hierarchy, these profit center groups do not have to

containalltheprofitcentersinthecontrollingarea. Onthecontrary,profitcenter

groupsletyouselectonlycertainprofitcentersandstructurethemhierarchically

to allow you more flexibility.

Youcandefineanynumber of hierarchicalstructuresofaccountsfor useinthe

informationsystemandforplanning. Thesestructuresarecalledaccountgroups.

Youcancreatenewaccountgroupsaswell asdisplayor changeexisting ones.

HoweveryoucancopyaccountgroupsfromcostelementgroupsinCOorbalance

sheet/P&L structures in FI.

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Unit2: MasterData AC610

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AC610 Lesson: Master Data

Exercise 2: Master Data

Exercise Objectives

After completingthisexercise, youwillbeableto:

• createprofitcentermasterdatainthestandardhierarchy

• create profit center groups

• checkhowaccountgroupsareusedintheinformationsystemandplanning

Business Example

ThefunctionalsetupofProfitCenterAccountinginthecompanyshouldorganize

the value added processsothat it isaccountable.

Theprofit centersforadministrationandsalesaresetupwiththisintention. In

addition,profitcenterplanningshouldbeautomatedasfaraspossible. Todoso,

you enter referencedata for aprofit center set up specifically for this purpose.

Furthermore, you need a profit center group and also account groups for the

information system and planning functions.

Task 1:

ChangethestandardhierarchyH1intheProfitCenterAccountingmasterdataby

firstgoingtothenodeH1→HE→H9500→AC610→GR##(##isyourgroup

number). Thencreatetheprofitcentermasterdatainthefollowingtasks.

1. Createthefollowing profit center master data:

Profit Analysis time Name Longtext Employee

center frame responsible

91## 01/01/cur. FY Sales Profit center SamSales

to12/31/9999 sales

92## 01/01/cur. FY Administra- Profit center Andy

to12/31/9999 tion administration Admin

93## 01/01/ cur. FY Planning Reference PeterPlan

to12/31/9999 profit center

planning

Continued on next page

Profit center	Analysis time frame	Name	Longtext	Employee responsible
91##	01/01/cur. FY to12/31/9999	Sales	Profit center sales	SamSales
92##	01/01/cur. FY to12/31/9999	Administra- tion	Profit center administration	Andy Admin
93##	01/01/ cur. FY to12/31/9999	Planning	Reference profit center planning	PeterPlan

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Unit2: MasterData AC610

2. Whichactivationstatusdotheseprofitcentershavecurrentlyandwhatare

the consequences?

3. Activate the profit centers you created!

4. On the Company Codes tab page, check whether your profit centers are

assigned to company code 1000.

5. Display profit center 1010 using the search function in the standard

hierarchy. Towhichnodeisthisprofitcenterassigned?

Task 2:

1. Create the profit center group PLAN## with the description Group ##

Planningoutsidethestandardhierarchy. Assignthefollowingprofitcenters:

Profit CenterGroup AssignedProfitCenter

PLAN##Group##Planning 91## Sales

92## Administration

Continued on next page

Profit CenterGroup	AssignedProfitCenter
PLAN##Group##Planning	91## Sales
	92## Administration

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AC610 Lesson: Master Data

Task 3:

Relevant account groups have already been transferred for reporting purposes

fromFinancialAccounting. Checktheseaccountgroupsinthefollowingdetail

questions.

1. In the account group for the profit and loss statement with the name

3000000.INT,checkwhether domesticgrossrevenuesaredisplayedwith

account800000whenthisgroupisusedinreporting.

2. Account21000displaystheacquisitionvalueforfixturesandfittingsinthe

financialstatementsinFinancialAccounting. Checkwhetheraccount21000

existsintheaccountgroupforTangibleAssetswiththename1032000.INT.

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Unit2: MasterData AC610

Solution 2: Master Data

Task 1:

ChangethestandardhierarchyH1intheProfitCenterAccountingmasterdataby

firstgoingtothenodeH1→HE→H9500→AC610→GR##(##isyourgroup

number). Thencreatetheprofitcentermasterdatainthefollowingtasks.

1. Createthe followingprofit centermaster data:

Profit Analysis time Name Longtext Employee

center frame responsible

91## 01/01/cur. FY Sales Profit center SamSales

to12/31/9999 sales

92## 01/01/cur. FY Administra- Profit center Andy

to12/31/9999 tion administration Admin

93## 01/01/ cur. FY Planning Reference PeterPlan

to12/31/9999 profit center

planning

a) PCA:MasterData→StandardHierarchy→Change

Navigatetothefollowingnodeinthestandardhierarchy

H1 →HE → H9500 →AC610 →GR##

Double-click the GR## nodeand then chooseEdit →Create Profit

Center

Enter thedatalisted in the tableabove in the corresponding master

record fields.

2. Whichactivationstatusdotheseprofitcentershavecurrentlyandwhatare

the consequences?

Answer: Theprofit centersareinactive. Theycanneither beassignedto

account assignment objectsnor be postedto.

3. Activate the profit centers you created!

Answer: Choose Edit → Activate. The Change Profit Center Standard

Hierarchy screen appears.

Settheindicatorbeforeprofitcenters91##,92##,and93##.

Choose Activate icon.

Afterwardssavethechangesyoumadetothestandardhierarchy.

Continued on next page

Profit center	Analysis time frame	Name	Longtext	Employee responsible
91##	01/01/cur. FY to12/31/9999	Sales	Profit center sales	SamSales
92##	01/01/cur. FY to12/31/9999	Administra- tion	Profit center administration	Andy Admin
93##	01/01/ cur. FY to12/31/9999	Planning	Reference profit center planning	PeterPlan

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AC610 Lesson: Master Data

4. On the Company Codes tab page, check whether your profit centers are

assigned to company code 1000.

Answer: ChoosetheCompanyCodestabpage. Makesurethattheindicator

issetforcompanycode1000intheAssignedcolumn.

5. Display profit center 1010 using the search function in the standard

hierarchy. Towhichnodeisthisprofitcenterassigned?

Answer: ShowtheObjectManagerifyoucannotseetheFindbysubscreen.

Click Profit Center in theFind by window.

Enterthevalue1010intheProfitCenterinputfieldandconfirm.

TheObject Manager displaysthesearch result.

Double-click on the search result 1010.

Thenavigationwindowdisplaysprofitcenter1010HighSpeedPumpswith

the higher-level nodeH1020 Pumps.

Task 2:

1. Create the profit center group PLAN## with the description Group ##

Planningoutsidethestandardhierarchy. Assignthefollowingprofitcenters:

Profit CenterGroup AssignedProfit Center

PLAN##Group##Planning 91## Sales

92## Administration

a) PCA:

MasterData→ProfitCenterGroup→Create

EnterPLAN##ontheCreateProfitCenterGroup: InitialScreenand

confirm with Enter.

In the next screen, enter the description of the profit center group

Group ## Planning.

Click the top node PLAN##.

Choose Edit → Profit Center → Insert Profit Center. In the input

templatedisplayed, enter thefollowingprofitcentersonebelowthe

other.

Thensave theprofitcenter groupPLAN##.

Continued on next page

Profit CenterGroup	AssignedProfit Center
PLAN##Group##Planning	91## Sales
	92## Administration

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Unit2: MasterData AC610

Task 3:

Relevant account groups have already been transferred for reporting purposes

fromFinancialAccounting. Checktheseaccountgroupsinthefollowingdetail

questions.

1. In the account group for the profit and loss statement with the name

3000000.INT,checkwhetherdomesticgrossrevenuesaredisplayedwith

account800000whenthisgroupisusedinreporting.

Answer: PCA:

MasterData → Account Group →Display

On the Display Account Group: Initial Screen, enter 3000000.INT and

confirm with Enter.

Choose Edit → Account → Find...

Enter account number 800000.

Account 800000 is located in group 3000000.INT / 3010000.INT /

3011000.INT / 3011010.INT

Eachofthesenodesshowsaccount800000intheinformationsystem.

2. Account21000displaystheacquisitionvalueforfixturesandfittingsinthe

financialstatementsinFinancialAccounting. Checkwhetheraccount21000

existsintheaccountgroupforTangibleAssetswiththename1032000.INT.

Answer: PCA:

MasterData → Account Group →Display

On the Display Account Group: Initial Screen, enter 1032000.INT and

confirm with Enter.

Choose Edit → Account → Find...

Enter account number 21000.

Account 21000 is located in group 1032000.INT / 1032030.INT /

1032031.INT

Eachofthesenodesshowsaccount21000intheinformationsystem.

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AC610 Lesson: Master Data

Lesson Summary

You should now be able to:

• create the standard hierarchy

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Unit2: MasterData AC610

Lesson: Profit Center Assignments

Lesson Overview

YouassignprofitcenterstotheaccountassignmentobjectsintheSAPsystemto

ensure that all the data is transferred.

Lesson Objectives

After completingthislesson, you will beable to:

• createprofit centers and profit center groups

• create additional master data

• assign objects to profit centers

Business Example

Yourprojectteamwantstounderstandhowtheprofitcenteraccountassignmentis

derived for different controlling objects.

Figure 25: Profit Center Assignments

Youassignprofitcenterstoallaccountassignmentobjectstowhichcostsand

revenueswereposted. Theseassignmentsalsodeterminethetransferofbalance

sheet items to the individual profit centers.

As a result of theassignment logic, the profit center is normally not posted to

explicitly. Instead,dataisderivedfromprimaryaccountassignmentobjects(cost

centers, internal orders).

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AC610 Lesson: Profit Center Assignments

Generally,postingsofcostsandrevenuestoProfitCenterAccountingarebased

ontheassignmentofsalesorders/productionordersandcostobjects. Overhead

costsarebasedontheassignmentoftheaccountassignmentobjectsinOverhead

Management(costcenters,internalorders,andsoon)toprofitcenters.

Figure 26: Assignment of Controlling Objects

You assign Overhead Cost Controlling objects (cost centers, internal orders,

projects,businessprocesses)toprofitcentersinordertoobservethevalueflow

betweenFinancialAccountingandOverheadCostControllingfromaprofitcenter

point of view.

Whenyouassignacontrollingobjecttoaprofitcenter,thesystemmakessurethat

thecontrollingareaisthesamefortheobjectandtheprofitcenter.

CostcentersandbusinessprocessesareassignedtoaprofitcenterintheMaster

Record Basic Data screen.

Thevalidityperiodoftheprofitcentermustcompletelycontainthedatesofthe

cost center or business process.

Additionally, theassignmentofacost center orinternal order toaprofit center

alsoimplicitlyassignsallassetsassignedtothiscostcenterorinternalorderto

the profit center as well.

YoulinkinternalorderstoaprofitcenterintheOrderMasterDataAssignments

screen. MaintenanceordersfromthePlantMaintenancecomponentareassigned

toaprofit centerinthesamewayasinternalorders.

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Unit2: MasterData AC610

CostobjectsareusedinProductCostAccountingtocollectandstorecoststhat

cannotbeassignedtoobjectsatalowerlevel(orders,projects, orcostcenters).

However,incertaincircumstances,youmayneedtoassignacostobjecttoaprofit

center. The assignment logic used here is the same as that used for assigning

cost centers.

Unlike other assignment objects, profitability segments do not have master

records. A profitability segment is a combination of characteristics, such

as a customer, product, plant, distribution channel, and so on. One of these

characteristics is always the profit center.

Figure 27: Assigning Projects

Projectsaregenerallyusedtocarryoutcomplex,long-termtasks. Thismakesit

possibleforseveralprofitcenterstobeinvolvedinasingleproject,forexample

constructing a ship. One profit center might be responsible for producing the

engine,whileanotherwouldberesponsiblefortheinternalfittings. Profitcenter

arethereforeassignedtothevariousdata-bearingstructuresintheprojectrather

thantotheprojectdefinitionitself. Thesestructuresare:

• workbreakdownstructureelement(WBSelement)

• network header

• network activities

Intheprojectdefinitionortheprojectprofile,youcanenteraprofitcenterwhich

istobeusedasthedefaultfortheindividualWBSelements. Youcanoverwrite

thisvalueintheindividualstructures. IfaWBSelementisnotassignedtoaprofit

center, thesystempoststothedummyprofitcenter.

Ifanetworkheaderisnotassignedtoaprofitcenter,theprofitcenterisderived

from the corresponding WBS element.

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AC610 Lesson: Profit Center Assignments

Ifanetworkactivityisnotassignedtoaprofitcenter,theprofitcenterisderived

from thecorrespondingWBS element, provided that the activity islinked to a

WBSelement. Otherwisetheprofitcenteristakenfromthenetworkheader.

The assignment of these structures to a profit center makes it possible for you

transfer work in processfrom projects to Profit Center Accounting, aswell as

seeingallcostsandrevenuesinthederivedprofitcenters.

Figure 28: Assigning Materials

The assignment of the material masters to profit centers is the basis for the

assignmentofsalesandproductionorders. Furthermore,itformsthefoundation

forinternalgoodsmovementtransactionsandforthetransferofmaterialstocks

to Profit Center Accounting.

Materials are always assigned to a profit center at plant level. The example

illustratessomeoftheoptionsthisapproachprovides:

• Aprofitcenterthatrepresentsamaterial,crossingallplants(ProfitCenterI)

• Aprofitcenterthatrepresentsaplant, includingallmaterialsfortheplant

(Profit Center II)

• Aprofitcenterthatrepresentsamaterialforaspecificplant(ProfitCenterIII)

Theplantisassignedtoacompanycode,whichisinturnassignedtoacontrolling

area. Thiscontrollingareamustbethesameasthecontrollingareatowhichthe

profit center belongs.

Youcanassignmaterialsdirectlyinthematerialmasterorusethefastassignment

function.

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Unit2: MasterData AC610

Material maintenance is divided into several views. If you have selected the

Sales: General/PlantDataview,youentertheprofitcenterintheGeneralplant

parametersinthisview. Ifthisviewisnotrelevantforthismaterial(forexample,

withrawmaterials),youmaintaintheprofitcenterintheStorage2view,alsoin

theGeneralplantparameters.However, thesameprofitcenterisalwaysshown

in the different views.

Figure 29: Assigning Production and Sales Orders

Aproductionordercontainsanassignmenttoaprofitcenterintheordermaster

record. ForPPproductionordersorprocessorders,youcanfindtheProfitCenter

field under Header -> Assignment. For COproduction orders, it islocated on

the initial screen.

Whenyou createaproductionorder, the defaultprofit center istakenfromthe

master record (general plant parameters) of the material being produced. For

processorders,thesystemproposestheprofitcenterforthemainproductinthe

order. Consequently,youdonotnormallyhavetoentertheprofitcentermanually.

Alltheprimaryandsecondarycostspostedtotheproductionorderarepassedon

to theassigned profit center, along with the credit postedwhen the production

orderisdeliveredorsettled. Thisassignmentisalsousedfortransferringworkin

process to Profit Center Accounting.

Productionordersarecarriedoutinaplant. Eachplantisassignedtoacompany

code, whichinturnbelongstoacontrollingarea. Thiscontrollingareaandthe

controllingareaoftheprofitcentermustbethesame.

Everyorderiteminasalesorderisassignedtoaprofitcenter. Youcanfindthe

ProfitCenterfieldbychoosingEdit->Item->AccountAssignment. Theprofit

centerforthematerialtobesoldisproposedbydefault. Consequently,youdo

notnormallyhavetoentertheprofitcentermanually.

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AC610 Lesson: Profit Center Assignments

Figure 30: Assignment By Means of Substitution

Inthesalesorder,theprofitcenterfromthematerialmasterfortheitemtobesold

isproposedbydefault. Thisdefaultproposalallowsaproduct-orienteddivision

byprofitcenters(viathematerial)andalocation-orienteddivision(viatheplant),

or a combination of both.

If you wish to structure your company from a sales-oriented rather than a

production-orientedview,youcanalsodetermineaprofitcenterfromtheavailable

fieldsinthesalesorderheaderoritemwiththehelpofsubstitutionrules.

The following is a partial list of the fields from the sales order and related

informationwhichcanbeusedtoderivetheprofitcenterassignment:

• Sales organization

• Sales office

• Sales district

• distribution channel

• business area

• Customer

• Customer group

• storage location

Ifthesystemfindsavalidsubstitutionforasalesorder,itusesthisinsteadofthe

defaultfoundusingtheassignmentonthematerialmasterrecord.

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Unit2: MasterData AC610

Figure 31: Assignment Overview

Theassignmentmonitorprovidesyouwithanoverviewofalltheassignments

you have made to profit centers and supports you when you make or change

assignments. For example, you cancall upalistofall cost centerswhichhave

notbeenassignedtoaprofitcenterorprofitcentergroup,oralistofcostcenters

whichareassignedtoaparticularprofitcenterorprofitcentergroup. Fromhere,

youcanjumpdirectlytothetransactionforchangingtheobject.

ThefastentryscreenintheMaterialmenuenablesyoutoassignalargenumberof

material numbers to a profit center quickly.

TheOrdersmenuletsyouanalyzethefollowingtypesoforder: internalorders

(CO), imputedcost orders(CO), CO production orders, PP production orders,

processorders, networkheaders, andmaintenanceorders.

TheCostObjectsmenucontainsthegeneralcostobjectsaswellasthecostobjects

for process manufacturing.

Incorrect assignments lead to incorrect transaction data in Profit Center

Accounting,whichusuallycanonlybecorrectedwithgreatdifficulty. Youshould

thereforecheck your assignmentsvery carefully.

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AC610 Lesson: Profit Center Assignments

Exercise 3: Profit Center Assignments

Exercise Objectives

After completingthisexercise, youwillbeableto:

• analyzeprofitcenterassignmentsusingtheAssignmentMonitor

• distinguishbetweenandusethedifferentassignmentoptions

Business Example

Thecostcenterstructureinsalesandadministrationcorrespondscloselywiththe

profit center structureso thatcorrespondingassignmentsshouldbeentered. In

OverheadCostControlling, internalordersrepresenttrade showandmarketing

activities,whichshouldalsobevisibleinProfitCenterAccounting. Secondary

costspostedwithintheoverheadperiod-endclosingarealsoofinteresttothose

responsible for the profit center. To be able to display a ROI in Profit Center

Accounting, it must also be possible to assignassetsto theprofit centers. The

work required to maintain these assignments must not be too great, hence the

requestforsupporttoolsformaintenanceandcontrolpurposes.

Task 1:

1. Createthefollowingcostcentersusingindividualprocessinginthemaster

datamenuforCostCenterAccountingasofthestartofthecurrentfiscalyear.

Cost center T91## T92##

Name Sales Administration

Description Cost center for Cost center for

sales administration

Employeeresponsible Sam Sales Andy Admin

Costcentercategory 3 4

Hierarchyarea H-AC610 H-AC610

Companycode 1000 1000

Business area 1000 1000

Profit center 91## NO ENTRY

Ignore the warning message when saving cost center T92## by pressing

ENTER.

Continued on next page

Cost center	T91##	T92##
Name	Sales	Administration
Description	Cost center for sales	Cost center for administration
Employeeresponsible	Sam Sales	Andy Admin
Costcentercategory	3	4
Hierarchyarea	H-AC610	H-AC610
Companycode	1000	1000
Business area	1000	1000
Profit center	91##	NO ENTRY

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Unit2: MasterData AC610

2. Whichprofitcenterwouldcurrentlybedeterminedbythesystemifaposting

was made to cost centers T91## or T92##?

Task 2:

1. CreatethefollowingtradeshoworderusingtheOrderManagerinthemaster

data menu for internal orders.

Ordertype Shorttext Company Business Profit

code area center

0450 Trade 1000 1000 91##

show

civil

engi-

neering

group ##

Make a note of the asset number:

2. GotheControlDatatabpageandreleasetheordersothatthesystemstatus

allows actual postings. Which profit center would the system currently

determine?

Continued on next page

Ordertype	Shorttext	Company code	Business area	Profit center
0450	Trade show civil engi- neering group ##	1000	1000	91##

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AC610 Lesson: Profit Center Assignments

Task 3:

The fleet operating costsfor aroad showtruck areto bedebited tosales. Sam

Salesalsowantstoseetheassetvaluesontheprofitcenter.

1. Create the master data for a fleet asset in Financial Accounting in Asset

Accounting using the following data.

Asset Class Company code

3100 1000

On the General tab page, specify the description Road Show Truck

Group ##. ThengototheTime-dependenttabpageandenterthefollowing

data.

Business area Cost center

1000 T91##

Makeanoteoftheordernumber: _______________________________

2. Whichprofitcenter wouldcurrentlybedeterminedifapostingwasmade

to the asset?

Task 4:

TheMaterialsManagementforthepumpsdivisionisassignedtoprofitcenter1010

High-Capacity Pumps. Checkthematerial assignment using theAssignment

MonitorinthemasterdatamenuforProfitCenterAccounting.

1. StarttheAssignmentMonitorformaterialstocheckwhethertheFinished

ProductP-100Pumpisassignedtoprofitcenter1010. Isthisthecase?

GofromtheAssignmentMonitortothematerialmasterofP-100. Viewthe

profitcenterfieldinthematerialmaster. Isitpossibletomakeachangeat

this point?

Continued on next page

Asset Class	Company code
3100	1000

Business area	Cost center
1000	T91##

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Unit2: MasterData AC610

Task 5:

Checkwhethertheassignmentofthecostcenterstotheprofitcentersiscomplete.

1. Call up the Assignment Monitor for non-assigned cost centers. Start

the transaction by selecting the administration cost centers and without

displaying the assigned cost centers. Is cost center T92## assigned to a

profit center?

2. AssigncostcenterT92## toprofit center92##.

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AC610 Lesson: Profit Center Assignments

Solution 3: Profit Center Assignments

Task 1:

1. Createthefollowingcostcentersusingindividualprocessinginthemaster

datamenuforCostCenterAccountingasofthestartofthecurrentfiscalyear.

Cost center T91## T92##

Name Sales Administration

Description Cost center for Cost center for

sales administration

Employeeresponsible Sam Sales Andy Admin

Costcentercategory 3 4

Hierarchyarea H-AC610 H-AC610

Companycode 1000 1000

Business area 1000 1000

Profit center 91## NO ENTRY

Ignore the warning message when saving cost center T92## by pressing

ENTER.

a) Accounting→Controlling→CostCenterAccounting→MasterData

→CostCenter→IndividualProcessing→Create

2. Whichprofitcenterwouldcurrentlybedeterminedbythesystemifaposting

was madeto cost centersT91## or T92##?

Answer: IfapostingismadetocostcenterT91##,thesystemdetermines

profit center91##. If, on theother hand, apostingis made tocost center

T92##, the dummy profit center is determined since no profit center is

defined in the master record for T92##.

Continued on next page

Cost center	T91##	T92##
Name	Sales	Administration
Description	Cost center for sales	Cost center for administration
Employeeresponsible	Sam Sales	Andy Admin
Costcentercategory	3	4
Hierarchyarea	H-AC610	H-AC610
Companycode	1000	1000
Business area	1000	1000
Profit center	91##	NO ENTRY

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Unit2: MasterData AC610

Task 2:

1. CreatethefollowingtradeshoworderusingtheOrderManagerinthemaster

data menu for internal orders.

Ordertype Shorttext Company Business Profit

code area center

0450 Trade 1000 1000 91##

show

civil

engi-

neering

group ##

Make a note of the asset number:

Answer: Accounting→Controlling→InternalOrders→MasterData→

Order Manager

Choose Master Data → Create.

Save the order.

2. GotheControlDatatabpageandreleasetheordersothatthesystemstatus

allows actual postings. Which profit center would the system currently

determine?

Answer: ChooseMasterData/Change. SelecttheControlDatatab. Select

the Release button. Save the changes.

Profitcenter91##isenteredinthemasterrecordfortheorder. Ifapostingis

madetothisorder,thesystemdeterminesthisprofitcenter.

Task 3:

The fleet operating costsfor aroad showtruckareto be debitedto sales. Sam

Salesalsowantstoseetheassetvaluesontheprofitcenter.

1. Create the master data for a fleet asset in Financial Accounting in Asset

Accounting using the following data.

Asset Class Company code

3100 1000

On the General tab page, specify the description Road Show Truck

Group ##. ThengototheTime-dependenttabpageandenterthefollowing

data.

Continued on next page

Ordertype	Shorttext	Company code	Business area	Profit center
0450	Trade show civil engi- neering group ##	1000	1000	91##

Asset Class	Company code
3100	1000

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AC610 Lesson: Profit Center Assignments

Business area Cost center

1000 T91##

Makeanoteoftheordernumber: _______________________________

a) Accounting → Financial Accounting → Fixed Assets → Asset →

Create → Asset

Choose the Master Data pushbutton.

Save the asset.

2. Whichprofitcenter wouldcurrentlybedeterminedifapostingwasmade

to the asset?

Answer: Cost center T91## is assigned to the asset in the asset master

record. Profitcenter91##isenteredinthemasterrecordforthiscostcenter.

The system determines this profit center.

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Business area	Cost center
1000	T91##

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Unit2: MasterData AC610

Task 4:

TheMaterialsManagementforthepumpsdivisionisassignedtoprofitcenter1010

High-CapacityPumps. Check thematerial assignment using the Assignment

MonitorinthemasterdatamenuforProfitCenterAccounting.

1. StarttheAssignmentMonitorformaterialstocheckwhethertheFinished

ProductP-100Pumpisassignedtoprofitcenter1010. Isthisthecase?

GofromtheAssignmentMonitortothematerialmasterofP-100. Viewthe

profitcenterfieldinthematerialmaster. Isitpossibletomakeachangeat

this point?

Answer: PCA:

Master Data→ Assignment Monitor

ORK2: AssignmentsofAccountAssignment ObjectstoProfit Centers→

Check Assignments

ChooseAssignmentMonitor→Material→AssignedMaterials

EnterthematerialtypeFERTandprofitcenter1010

ChooseExecute. CheckwhetherthelistincludesmaterialP-100.

Double-click material P-100.

TheCosting1tabpageinthetransactionforchangingthematerialmaster

record is now displayed.

You can see the same profit center on the Sales: General/Plant (sales

organization1000anddistributionchannel10)andPlantData/Stor. 2(plant

1000) tab pages.

DonotmakeanychangestomaterialmasterP-100.

GobacktotheProfitCenterAccounting: AssignmentMonitorscreen.

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AC610 Lesson: Profit Center Assignments

Task 5:

Checkwhethertheassignmentofthecostcenterstotheprofitcentersiscomplete.

1. Call up the Assignment Monitor for non-assigned cost centers. Start

the transaction by selecting the administration cost centers and without

displaying the assigned cost centers. Is cost center T92## assigned to a

profit center?

Answer: PCA:

Master Data→ Assignment Monitor

ORK2:

Assignments of Account Assignment Objects to Profit Centers→ Check

Assignments

ChooseAssignmentMonitor→CostCenters→Nonassigned

Cost Center Category: 4

Date: Current date

Options: Deselect"Displayassignedcostcentersalso"andchoose"Execute".

CostcenterT92##hasnotbeenassignedtoaprofitcenteryet.

Stay in this list.

2. Assign cost center T92##toprofitcenter 92##.

Answer: IntheEC-PCA:Non-AssignedCostCentersscreen,double-click

cost center T92##.

Youare in theChangeCostCenter transaction.

IntheProfitCenterfield,enterprofitcenter92##Administration.

Confirm your change with Yes.

Save cost center T92##.

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Unit2: MasterData AC610

Lesson Summary

You should now be able to:

• createprofit centers and profit center groups

• create additional master data

• assign objects to profit centers

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AC610 Unit Summary

Unit Summary

You should now be able to:

• explainthestepsrequiredtosetupProfitCenterAccounting: maintainthe

controllingareasettingsandcreatethedummyprofitcenter

• create the standard hierarchy

• createprofit centersand profit center groups

• create additional master data

• assign objects to profit centers

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UnitSummary AC610

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AC610 Test Your Knowledge

Test Your Knowledge

1. What options doesProfit Center Accounting in theSAP system offer for

structuring profit centers?

2. If a profit center is assigned to an account assignment object, it is also

assigned the same postings.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

3. Howcanyouassignaprofitcentertoasalesorderitem?

Choosethecorrectanswer(s).

□ A Theprofitcenterforthematerialissetautomatically.

□ B Theprofitcentercanbeenteredmanually.

□ C Theprofitcentercanbesetwithasubstitution.

□ D Theprofitcenteristakenfromthecustomermasterrecord.

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TestYourKnowledge AC610

Answers

1. What options does Profit Center Accounting in the SAP system offer for

structuring profit centers?

Answer: You can use master data assignments to distinguish between

geographical,functional,andproduct-relatedprofitcenterdivisions.

2. If a profit center is assigned to an account assignment object, it is also

assigned the same postings.

Answer: False

Profit centersareonlyposted to statistically.

3. Howcanyouassignaprofitcentertoasalesorderitem?

Answer: A, B, C

Youcannotenteraprofitcenterincustomermasterrecords.

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Unit 3

Actual Data

Unit Overview

ThisunitdescribestheactualvalueflowsintheSAPsystem,focusingonprofit

center integration. ProfitcentersaredeterminedandpostedtoinLogisticsand

Financial Accounting.

Unit Objectives

After completing thisunit, you will beableto:

• 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

Unit Contents

Lesson: A Systematic View of Profit Center Determination................69

Lesson: Data Flow in Financial Accounting..................................75

Exercise 4: Data Flow from Financial Accounting.......................79

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Unit3: ActualData AC610

Exercise 5: Value Flow from Asset Accounting..........................93

Lesson: Data Flow from Materials Management ............................98

Exercise 6: Data Flow from Materials Management...................103

Lesson: Data Flow from Controlling..........................................115

Exercise 7: Data Flow from Controlling..................................121

Lesson: Transfer from Sales and Distribution...............................131

Exercise 8: Transfer from Sales and Distribution ......................135

Lesson: Functional Areas in Profit Center Accounting.....................146

Exercise 9: Functional Areas in Profit Center Accounting ............149

Lesson: Period-End Closing in Profit Center Accounting..................155

Exercise 10: Period-End Closing in Profit Center Accounting........163

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AC610 Lesson: A Systematic View of Profit Center Determination

Lesson: A Systematic View of Profit Center

Determination

Lesson Overview

ThislessonintroducesyoutothegeneralprinciplesfortransferringdatatoProfit

Center Accounting.

Lesson Objectives

After completingthislesson, youwillbeable to:

• understand and configure the characteristic-orientated profit center

determination

• understandthedocument-orientatedprofitcenterdeterminationindifferent

business processes

Business Example

Explain the dataflowinProfit Center Accounting

Figure32: Document-DependentProfitCenterDetermination

Tobeginwith,thesystemdeterminesaprofitcenteronthebasisoftheoriginofthe

documentandanyspecialconditions. Itdoessobyoneofthefollowingmethods:

The system assigns the profit center dynamically on the basis of certain

characteristics in the document itself. When thismethod isused, the currently

assigned profit center is alwaysdetermined.

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Unit3: ActualData AC610

The system assigns the profit center indirectly on the basis of certain

characteristicsin aprecedingdocument. Whenthismethodisused, thesystem

does not take into account any assignment changes occurring after the date of

the preceding document.

Example:

• WhenyoumakeagoodsreceiptpostinginProfitCenterAccounting,the

system copies the profit center from the corresponding purchase order.

In the order, the system finds the profit center which is assigned to the

material/plantcombinationitcontainedontheorderdocumentdate.

• Itcouldbethatanotherprofitcenterhasbeenassignedtothismaterial/plant

combinationintheperiodbetweentheorderdocumentdateandthegoods

receipt posting document date. If so, when you make the goods receipt

posting, the system still copiesthe profit center that wasassigned on the

order document date.

• Thecoursematerialfortherespectivecomponentsshowtheintegratedvalue

flows in Profit Center Accounting.

Figure33: Characteristics-DependentProfitCenterDetermination

Foralltypesofdocument,thesystemcheckswhetheroneofthefollowingcases

applies: Theprofitcenterassignmentwhichmayarisefromthisstepalwayshas

priorityovertheassignmentdeterminedinstep1onthebasisofdocumenttype.

Intheordershownbelow, thesystemcheckswhether:

... substitutionshavebeensetforprofitcentersinFIorCO.

Theprofitcenterdeterminedusingthesubstitutionsisalwaysused.

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AC610 Lesson: A Systematic View of Profit Center Determination

... thedatatobetransferredisacostorrevenueelement. Theprofitcenterwill

alwaysbedeterminedfromthemaster recordofreal (notstatistical)COobject

assigned to it.

... the data is from balance sheet or profit and loss accounts which have been

set for transfer to Profit Center Accounting and no profit center has been set

in the corresponding document. The profit center that was directly assigned

tothe corresponding accounts(see Customizing for Profit Center Accounting,

transaction 3KEH) or that was assigned to the corresponding accounts by a

derivationrule(seeCustomizingforProfitCenterAccounting,transaction3KEI)

is used.

... thedataoriginatesfromP&Laccounts,whichaffectlogisticalprocesses(that

is,whicharetransferredinthestandardsystem)andforwhichnoprofitcenteris

setinthecorrespondingdocument. Inthiscase,thedataispostedtothedummy

profit center.

... you have changed the Profit Center field for the corresponding original

document,usingtheSAPcustomerenhancementPCA00001. Thedataisposted

to the profit center you require.

Figure 34: Transferof Selected Balance Sheet Items

You can analyze selected balance sheet items for a profit center. The profit

center can thusbeexpanded to become an investment center. This allows you

tocalculatekeyfigureswhichcompare thesuccessof theprofit centerwith its

fixed capital (Return on Investment).