AC610_EN_Col52_FV_Part_A4 (第6页) | ERP软件技术分享

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Unit5: TransferPrices AC610

Lesson: Transfer Prices

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

Business Example

Profit centermanagersareinterested intrackinginternalrevenuesbetweenthe

entities(profit centers) withinthe corporation.

Thedeliveryofgoodsfromoneprofitcentertoanothershouldbeconductedata

set transfer price (for example, market price).

Figure 68: Strategic Enterprise Management

Theprofitabilityofacompanycanvaryconsiderablydependingontheperspective

that has been chosen.

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AC610 Lesson: Transfer Prices

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”).

Figure 69: Parallel Valuation Views

Theviewof theindividualcompanyandthevaluationofbusinesstransactions

accordingtolegalreportingrequirementsonlyrepresentsoneofseveralpossible

perspectives. Commercialandtaxconsiderationsplayadominantroleinthelegal

reportingrequirementsoftheindividualcompanies.

Inadditiontothislegalview,though,successfulcorporateandgroupmanagement

alsoneedsaccountinginformationthatshowsbusinessactivitiesfromthepointof

viewofthewholegrouporofindividualprofitcenters.

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

businesstransactionsusinggroup productioncosts(groupview). 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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Unit5: TransferPrices AC610

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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AC610 Lesson: Transfer Prices

For thepurposeofparallelvaluationintheSAPsystem, thecorporategroupis

representedbythecontrollingarea. Thetransferpricesfromthegroupviewresult

from a group cost estimate.

Intheprofitcenterview,transferpricesarethepricesnegotiatedbythemanagers

or other criteria.

The legal viewis the viewpoint of theindividual company, represented by the

companycode. Thetransferpricesforthisviewarethesalesandpurchaseprices.

Figure 72: Parallel Valuation Approaches – Example (I)

Wewill useamultistageproductionprocesstodemonstratehowparallel value

flows are updated throughout the system.

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Unit5: TransferPrices AC610

Figure 73: Parallel Valuation Approaches - Example (II)

Theexamplecorporatestructureshownabovewilldemonstratetheuseofparallel

valuationapproachesforamultistageproductionprocess.

Fromtheviewpointoftheprofitcentersinvolved,thegoodstransferfromprofit

center 1to profit center 2appearsasan “internal” sale valuated with a 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 stocktransfer from the finishedgoodswarehouseto the outbounddelivery

warehouse.

Forcross-companycodetransfersbetweenprofitcenters,youcurrentlyneedto

definethepricesforboththelegalandtheprofitcenterviewpointsinSD.

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AC610 Lesson: Transfer Prices

Figure 74: TransferPrices in Profit CenterAccounting (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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Unit5: TransferPrices AC610

techniquemakesit possible tomaintaintransfer priceson thebasisof anABC

analysis,assigningtheApartsanexplicitmarketpriceormarkupandallocating

allCpartsusingacrosstheboardmarkupsatproductgrouplevel.

YoudefinetransferpricesforProfitCenterAccountingusingconditions.

Figure 76: TransferPricesinProfitCenterAccounting (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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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

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

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

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 ...................................................200

Lesson: Planning Configuration...............................................204

Exercise 11: Planning Configuration.....................................209

Lesson: Integrated Planning ..................................................217

Exercise 12: Integrated Planning.........................................221

Lesson: Planning Process.....................................................232

Exercise 13: Planning Process...........................................239

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Unit6: ProfitCenterPlanning AC610

Lesson: Planning Overview

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

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

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.

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AC610 Lesson: Planning Overview

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

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

company. Industry-specificcharacteristics,uniqueorganizationalstructuresand

responsibilitiesmean that you have to individually tailor theplanning process

for your particular company.

The planningprocessisnot aone-timeactivity, but ratheraniterativeprocess,

whichisusuallyperformedinseveralsteps. Youneedtopayspecialattentionto

thesequenceinwhichtheplanningactivitiesarecarriedout,andwhichplanning

areasneed to be coordinated with one another.

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Unit6: ProfitCenterPlanning AC610

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

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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Unit6: ProfitCenterPlanning AC610

Lesson: Planning Configuration

Lesson Overview

YoudefinetheversionandplannerprofileforProfitCenterAccounting.

Lesson Objectives

After completingthislesson, you will beable to:

• set up profit center planning

Business Example

Revenueandselectedbalancesheetitemsareplannedatprofitcenterlevel

Figure 79: Plan Versions

The plan data in Profit Center Accounting is stored in different plan versions.

Thismakesit possible tostore various plandata inparallel for thesame profit

center. Forexample,youcanmakeadistinctionbetweenanoperationalplanand

a strategicplan, or betweenanoptimisticplan andapessimisticplan. Youcan

displaydifferentplanversionsaswellasactualversionintheplanningtransaction,

andusethisdatatocalculatenewplandata. Youcanalsoanalyzeandcompare

yourplanversionsintheinformationsystem(Reporting).

IfyouwanttotransferplandatafromothercomponentsoftheSAPSystem,such

asCostCenterAccounting, youneedtomaintainthepropercontrolparameters

for Profit Center Accounting.

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AC610 Lesson: Planning Configuration

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 theplandatashouldbetransferredautomaticallyby

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.

Youcandefinethewholeleadcolumnbynotselectinganycharacteristicvalue(*).

Theuserwillbepresentedwithablankrowandcanenterspecificcharacteristic

values. Thisoptionalsomakesitpossibleforyoutodefinemorethanonelead

column.

Valuecolumnsaredefinedusingkeyfigure,suchasprofitcentercurrencyorlocal

currency. Youdecidewhetheryouwantthevaluefieldstoappearintherowsor

inthecolumnswhenyoudefinethefirstelementofthelayout. Oncemade,this

settingcannotbereversed. Whenyoudefineavaluefieldinaroworcolumn,you

canalsospecifycharacteristicstolimitthevaluefield.

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Unit6: ProfitCenterPlanning AC610

Youcanchoosefromamongthefollowingattributes:

• Distributionkeyfordistributingtheaggregatedvaluestoperiods

• Unitsforthevaluefield(eitheracurrencyoraunit)

Inaddition to theplanning columns, you canalso define formulacolumnsand

formularows. Forexample,youcanhavethesystemcalculatethecontribution

margin in a formula row or column.

Generaldataselection: Hereyouspecify settingswhicharevalidfor theentire

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

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

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AC610 Lesson: Planning Configuration

Whenyouenterplanningdata,thesystemasksyoutospecifyvaluesforallthe

variablesdefinedintheselectedplanninglayout. Whenyouenterplanningdata,

thesystemasksyoutospecifyvaluesforallthevariablesdefinedintheselected

planninglayout. Ofcourse,youcanalsooverwritethesedefaults,providedthat

they have not been locked.

Byassigning an authorization groupto aplanner profile, you can control what

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

thecaseof decentralizedplanning scenarios. If necessary, defineanindividual

plannerprofileforeachplanner,andassigntheprofiletoanauthorizationgroup.

Thisallowsyouto assurethateachplanner canonlyplanintheareaforwhich

he/she is authorized to do so.

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Unit6: ProfitCenterPlanning AC610

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AC610 Lesson: Planning Configuration

Exercise 11: Planning Configuration

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.

Task 1:

ChecktheversionsettingsforplanninginProfitCenterAccounting.

1. Check version 0 toseewhether onlinetransfer isset intheProfit Center

Accountingsettings. Alsofindoutwhetherplanlineitemsarewritten.

2. Checkversion610toseewhetheronlinetransferissetintheProfitCenter

Accountingsettings. Alsofindoutwhetherplanlineitemsarewritten.

Task 2:

Thenumberofteammembersisenteredusingastatisticalkeyfiguredirectlyon

the profit centers to be planned. In the following tasks, define the appropriate

data entry layout and planner profile.

1. ThedataentrylayoutSTAT##forthenumberofteammembersshouldlook

as follows.

Continued on next page

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Unit6: ProfitCenterPlanning AC610

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

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

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 should beable to 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 intask 2-1. Savetheplanner profile.

3. Totestyourdefinitions,setplannerprofileAC610-##andthencalllayout

STAT##forenteringstatisticalkeyfiguresintheplanningofProfitCenter

Accounting. Do not enter any data yet.

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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

Solution 11: Planning Configuration

Task 1:

ChecktheversionsettingsforplanninginProfitCenterAccounting.

1. Check version 0 toseewhether onlinetransfer isset intheProfit 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 centers to be planned. In the following tasks, define the appropriate

data entry layout and planner profile.

1. ThedataentrylayoutSTAT##forthenumberofteammembersshouldlook

as follows.

The header datashows the 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

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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

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 should beable to 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

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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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AC610 Lesson: Planning Configuration

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 theSET on/off indicator andtheVariable on/offindicator . This

allowsthevariableentryofprofitcenter groupswhenaccessingthe

layout.

Click the Lead column pushbutton.

ChooseCharacteristicValueandNameandconfirmbypressingEnter.

ClicktheConfirmpushbuttontoexitthedefinitionoftheleadcolumn.

Double-click the Column 1columnheader.

Choose the Quantity key figure.

ClicktheChangeshort,middleandlongtextsicon.

Enter Quantity as the short text.

ClicktheCopyshorttextpushbuttonandconfirm.

ClicktheConfirmpushbuttontoexitthecolumndefinition.

Positionyourcursor after theQuantitycolumn.

ChooseEdit →Element→Insert Element.

Choose Attribute.

Choose Unit.

ClicktheConfirmpushbuttontocompletethecolumndefinition.

Continued on next page

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

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Unit6: ProfitCenterPlanning AC610

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 intask 2-1. Savetheplanner profile.

a) ORK2: ProfitCenterAccounting→Planning→ManualPlanning→

Maintain Planner Profiles

ChooseEC-PCA MaintainPlannerProfiles

Click the New Entries pushbutton.

Profile: AC610-##

Description: PlannerProfileAC610Group##

Select AC610-##.

Inthedialogstructure,double-clickProfitCenterAccounting.

Click the New Entries pushbutton.

ChooseCosts/RevenuesinthePlanningAreacolumn.

ChooseP0 intheDocument Typecolumn.

ChooseStatisticalKeyFiguresinthePlanningAreacolumn.

ChooseP0 intheDocument Typecolumn.

Select the Costs/Revenues planningarea.

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

Accounting.

Click the New Entries pushbutton.

Choose Layout 8A-101.

Inthedialogstructure,double-clickProfitCenterAccounting.

SelecttheStatisticalKeyFiguresplanningarea.

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

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AC610 Lesson: Planning Configuration

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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Unit6: ProfitCenterPlanning AC610

Lesson Summary

You should now be able to:

• set up profit center planning

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AC610 Lesson: Integrated Planning

Lesson: Integrated Planning

Lesson Overview

YoutransferplanningdatafromOverheadCostControlling.

Lesson Objectives

After completingthislesson, youwillbeable to:

• usetheintegrated function for transferring planningdata toProfit Center

Accounting

Business Example

SalesandcostplansaretransferredfromProfitabilityAnalysisandCostCenter

Accounting to Profit Center Accounting

Figure 82: IntegratedPlanning in ProfitCenterAccounting

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

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Unit6: ProfitCenterPlanning AC610

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. The costsfrom cost center planning and the planned sales quantities

(valuatedbasedontheexpectedrevenue)areusedinsalesrevenueplanning.

Figure 83: Transfer of Planning Data

YoucantransferplanningdatainrealtimefromCOobjects(suchascostcenters,

business processes, internal orders and projects/networks) to Profit Center

AccountingforeachactivityintheSAPsystem. Ifyoudonottransferplanning

dataforCOobjectstoProfitCenterAccountingonline,youcanpostthisdataen

bloc,forsingleobjectsorforasingleplanversionandfiscalyear.

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AC610 Lesson: Integrated Planning

Ifyouarenotworkingwithlineitems,youalwayshavetopostalltheobjectsof

theselectedtypewhenyourepeatthetransfer. Youcanpostthefollowingobjects:

costcenters,internalorders,projects,businessprocesses,networks,generalcost

objects,profitabilitysegments,SOPorders,MRPorders,realestateobjects.

Plannedoverhead(plannedprimarycosts,resultsanalysis,distribution,planned

secondary costs, assessment, and so on) is posted to profit centers via the

assignment of cost centers and internal orders. For make-to-order production

usingProjectSystem,youcantransfertheplanningdatafromWBSelementsor

from networks. Profitability analysis lets you transfer revenues from revenue

planning. It is possible to transfer planned values and quantities periodically

fromcosting-basedProfitabilityAnalysis(CO-PA)toProfitCenterAccounting.

(Previously it was only possible to post planning data subsequently from

account-based CO-PA.)

SOP orders and MRP orders are account assignment objects in sales and

productionplanning. Theirpurposeistoprovidearoughplanoftheproduction

activitiesrequiredtorealizetheplannedsales. Theproductionplanforproduct

groups is divided among the individual products, which are assigned to profit

centers.

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Unit6: ProfitCenterPlanning AC610

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AC610 Lesson: Integrated Planning

Exercise 12: Integrated Planning

Exercise Objectives

After completingthisexercise, youwillbeableto:

• transfer planning data from Cost Center Accounting online and post it

subsequently for a specific version

Business Example

Incostcenterplanningtherearetwoplanscenarioswhicharepostedindifferent

versions. Planninginversion0isveryadvancedsothatallchangestotheplanning

datashouldbeimmediatelyvisibleinProfitCenterAccounting.

Version610isstillintheroughplanningstage. Afterthisroughstageofplanning

hasbeencompleted, the planningdata should betransferredfrom Cost Center

Accounting to Profit Center Accounting.

Task 1:

Look at the results of tasks 1-1 and 1-2 from the “Planning Configuration”

exercise again.

1. Inwhich versionisplanningdatatransferredonlineandin whichversion

is it not transferred?

Version 0:

Version 610:

2. In the information system for Profit Center Accounting, call the

list-orientated report Profit Center Group: Plan/Plan/Variancewith the

following parameters:

Field Name Values

Controlling Area 1000

Fiscal Year Current fiscal year

Period 1 -12

Plan Version (1) 0

Continued on next page

221

Field Name	Values
Controlling Area	1000
Fiscal Year	Current fiscal year
Period	1 -12
Plan Version (1)	0

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Unit6: ProfitCenterPlanning AC610

Field Name Values

Plan Version (2) 610

Profit Center GR##

ProfitandLossAccountsGroup 3000000.INT

BalanceSheetAccountGroup 1000000.INT

What do you discover?

____________________________________________________________

Task 2:

EnterplanningdatainthecostplanningofCostCenterAccountinginVersion0.

1. First set planner profile SAPALL.

2. EnterprimarycostsforcostcenterT91##. Uselayout1-101todoso.

Enter the followingdataontheinitial screen:

Field Name Values

Version 0

Period 1 - 12

Fiscal Year Current fiscal year

Cost center T91##

Cost Element From 410000

Cost Element To 430000

Enterthefollowing primary costsinthelayout.

Cost element Fixed Planned Costs

415000 36.000,-

430000 180.000,-

Savethedatabychoosing theUpdateRun icon.

Continued on next page

222

Field Name	Values
Plan Version (2)	610
Profit Center	GR##
ProfitandLossAccountsGroup	3000000.INT
BalanceSheetAccountGroup	1000000.INT

Field Name	Values
Version	0
Period	1 - 12
Fiscal Year	Current fiscal year
Cost center	T91##
Cost Element From	410000
Cost Element To	430000

Cost element	Fixed Planned Costs
415000	36.000,-
430000	180.000,-

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AC610 Lesson: Integrated Planning

3. In the information system for Profit Center Accounting, call the

list-orientated report Profit Center Group: Plan/Plan/Variancewith the

following parameters:

Field Name Values

Controlling Area 1000

Fiscal Year Current fiscal year

Period 1 - 12

Plan Version (1) 0

Plan Version (2) 610

Profit Center GR##

ProfitandLossAccountsGroup 3000000.INT

BalanceSheetAccountGroup 1000000.INT

What do you discover?

____________________________________________________________

Task 3:

EnterplanningdatainthecostplanningofCostCenterAccountinginVersion610.

1. Enter primary costs for cost center T92##.

Forthis,uselayout1-101. Accesstheentryscreenwiththefollowingdata:

Field Name Values

Version 610

Period 1 - 12

Fiscal Year Current fiscal year

Cost center T92##

Cost Element From 410000

Cost Element To 430000

Enterthefollowing primarycostsin thelayout.

Continued on next page

223

Field Name	Values
Controlling Area	1000
Fiscal Year	Current fiscal year
Period	1 - 12
Plan Version (1)	0
Plan Version (2)	610
Profit Center	GR##
ProfitandLossAccountsGroup	3000000.INT
BalanceSheetAccountGroup	1000000.INT

Field Name	Values
Version	610
Period	1 - 12
Fiscal Year	Current fiscal year
Cost center	T92##
Cost Element From	410000
Cost Element To	430000

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Unit6: ProfitCenterPlanning AC610

Field Name Values

Controlling Area 1000

Fiscal Year Current fiscal year

Period 1 - 12

Plan Version (1) 0

Plan Version (2) 610

Profit Center GR##

ProfitandLossAccountsGroup 3000000.INT

BalanceSheetAccountGroup 1000000.INT

What do you discover?

____________________________________________________________

2. In the information system for Profit Center Accounting, call the

list-orientated report Profit Center Group: Plan/Plan/Variance with the

following parameters:

Field Name Values

Controlling Area 1000

Fiscal Year Current fiscal year

Period 1 - 12

Plan Version (1) 0

Plan Version (2) 610

Profit Center GR##

ProfitandLossAccountsGroup 3000000.INT

BalanceSheetAccountGroup 1000000.INT

What do you discover?

__________________________________________________________

224

Field Name	Values
Controlling Area	1000
Fiscal Year	Current fiscal year
Period	1 - 12
Plan Version (1)	0
Plan Version (2)	610
Profit Center	GR##
ProfitandLossAccountsGroup	3000000.INT
BalanceSheetAccountGroup	1000000.INT

Field Name	Values
Controlling Area	1000
Fiscal Year	Current fiscal year
Period	1 - 12
Plan Version (1)	0
Plan Version (2)	610
Profit Center	GR##
ProfitandLossAccountsGroup	3000000.INT
BalanceSheetAccountGroup	1000000.INT

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AC610 Lesson: Integrated Planning

Solution 12: Integrated Planning

Task 1:

Look at the results of tasks 1-1 and 1-2 from the “Planning Configuration”

exercise again.

1. Inwhich versionisplanningdatatransferredonlineandin whichversion

is it not transferred?

Version 0:

Version 610:

Answer: Version 0: Online transfer

Version 610: No online transfer

2. In the information system for Profit Center Accounting, call the

list-orientated report Profit Center Group: Plan/Plan/Variancewith the

following parameters:

Field Name Values

Controlling Area 1000

Fiscal Year Current fiscal year

Period 1 -12

Plan Version (1) 0

Plan Version (2) 610

Profit Center GR##

ProfitandLossAccountsGroup 3000000.INT

BalanceSheetAccountGroup 1000000.INT

What do you discover?

____________________________________________________________

a) PCA:InformationSystem→ReportsforProfitCenterAccounting→

List-OrientatedReports→ProfitCenterGroup: Plan/Plan/Variance

Run the report.

What do you discover?

No planning data has been posted yet!

Continued on next page

225

Field Name	Values
Controlling Area	1000
Fiscal Year	Current fiscal year
Period	1 -12
Plan Version (1)	0
Plan Version (2)	610
Profit Center	GR##
ProfitandLossAccountsGroup	3000000.INT
BalanceSheetAccountGroup	1000000.INT

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Unit6: ProfitCenterPlanning AC610

Task 2:

EnterplanningdatainthecostplanningofCostCenterAccountinginVersion0.

1. First set planner profile SAPALL.

Answer: Accounting → Controlling → Cost Center Accounting →

Planning→ Set Planner Profile

Enter planner profile SAPALL andconfirm.

2. EnterprimarycostsforcostcenterT91##. Uselayout1-101todoso.

Enter the followingdataontheinitial screen:

Field Name Values

Version 0

Period 1 - 12

Fiscal Year Current fiscal year

Cost center T91##

Cost Element From 410000

Cost Element To 430000

Enterthefollowing primary costsinthelayout.

Cost element Fixed Planned Costs

415000 36.000,-

430000 180.000,-

Continued on next page

226

Field Name	Values
Version	0
Period	1 - 12
Fiscal Year	Current fiscal year
Cost center	T91##
Cost Element From	410000
Cost Element To	430000

Cost element	Fixed Planned Costs
415000	36.000,-
430000	180.000,-