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n Material number 5004 4284

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7UDGHPDUNV�n Some software products marketed by SAP AG and its distributors contain proprietary software

components of other software vendors.

n Microsoft®, WINDOWS®, NT®, EXCEL®, Word®, PowerPoint® and SQL Server® are registeredtrademarks of Microsoft Corporation.

n IBM®, DB2®, OS/2®, DB2/6000®, Parallel Sysplex®, MVS/ESA®, RS/6000®, AIX®, S/390®,AS/400®, OS/390®, and OS/400® are registered trademarks of IBM Corporation.

n ORACLE® is a registered trademark of ORACLE Corporation.

n INFORMIX®-OnLine for SAP and INFORMIX® Dynamic ServerTM are registered trademarks of Informix Software Incorporated.

n UNIX®, X/Open®, OSF/1®, and Motif® are registered trademarks of the Open Group.

n HTML, DHTML, XML, XHTML are trademarks or registered trademarks of W3C®, World WideWeb Consortium, Massachusetts Institute of Technology.

n JAVA® is a registered trademark of Sun Microsystems, Inc.

n JAVASCRIPT® is a registered trademark of Sun Microsystems, Inc., used under license fortechnology invented and implemented by Netscape.

n SAP, SAP Logo, R/2, RIVA, R/3, ABAP, SAP ArchiveLink, SAP Business Workflow, WebFlow, SAP EarlyWatch, BAPI, SAPPHIRE, Management Cockpit, mySAP.com Logo and mySAP.com are trademarks or registered trademarks of SAP AG in Germany and in several other countries allover the world. All other products mentioned are trademarks or registered trademarks of theirrespective companies.

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n Controlling provides you with LQIRUPDWLRQ for management decision-making. It facilitatesFRRUGLQDWLRQ��PRQLWRULQJ and�RSWLPL]DWLRQ�of all processes in an organization. This involvesrecording both the consumption of production factors and the activity provided by an organization.

n Therefore, all cost-relevant data flows automatically to Controlling from Financial Accounting. Aspart of this process, the system assigns the costs and revenues to different CO account assignmentobjects such as cost centers, business processes, projects or orders. The relevant accounts inFinancial Accounting are recorded in Controlling as cost elements or revenue elements.

n You use &RVW�&HQWHU�$FFRXQWLQJ for controlling purposes within your organization. It is theappropriate tool for monitoring all of the overhead costs incurred and allocating them appropriatelyto the place where they were incurred.

n 3URGXFW�&RVW�&RQWUROOLQJ calculates the costs arising from the manufacture of a product or theprovision of a service. It enables you to calculate the minimum price at which a product can beprofitably marketed.

n 3URILWDELOLW\�$QDO\VLV analyzes the profit or loss of an organization according to individual marketsegments. The system allocates the corresponding costs to the revenues for each market segment.Profitability Analysis provides a basis for decision-making, price determination, customer selection,conditioning, and for choosing the distribution channel.

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n 2YHUKHDG�FRVWV are costs that cannot be GLUHFWO\ assigned to the manufacture of a product, or theprovision of a particular service. You assign all overhead costs to the locations at which they wereincurred, or to the activities from which they arose.

n The FRVW�FHQWHU represents a separate location of cost occurrence within a controlling area. You cancreate cost centers according to a number of criteria, including functional considerations, allocationcriteria, activities provided, or according to their physical location and/or PDQDJHPHQW�DUHD.

n $FWLYLW\�W\SHV define the type of activity that can be provided by a cost center. Activity provided byone cost center to other cost centers, orders, or processes, represent the XWLOL]DWLRQ�RI�UHVRXUFHV ofthe sender cost center. You valuate activities using a price calculated on the basis of certain businessor management information.

n %XVLQHVV�SURFHVVHV combine VHTXHQFHV�RI�DFWLYLWLHV within an organization over and aboveindividual cost centers. They can be used to control organizational processes in line with particularfunctions.

n ,QWHUQDO�RUGHUV are used to plan, collect, and analyze the FRVWV�DULVLQJ�IURP�LQWHUQDO�DFWLYLWLHV.n There are different methods for allocating values and quantities, depending on the type of CO object

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n $VVLJQLQJ�FRVWV�to cost centers enables you to determine where costs are incurred within theorganization. If you plan costs at cost center level, you can FKHFN�FRVW�HIILFLHQF\�at the point wherecosts are incurred.

n $FWXDO�FRVW�HQWU\� Primary costs are transferred to Cost Accounting from other components, forexample, Materials Management (MM), General Ledger Accounting (FI-GL), Asset Accounting (FI-AA) and Payroll Accounting (PY). Additional costs or valuation differences are periodically enteredusing the accrual method, or the overhead or plan=actual processes.

n $FWXDO�&RVW�$OORFDWLRQ� You can use various methods to allocate the actual costs you haverecorded. The system distinguishes between transaction-based allocations, which occur within oneperiod, and period-based allocations, which occur at period end.

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n More advanced methods of overhead cost allocation are also available. You can use these methodsthroughout the organization, or in separate particular problem areas. They can help determine whatLQWHUQDO�DFWLYLWLHV are needed to supply services or products, and to market them. This enables youto allocate overhead costs according to UHVRXUFH�FRQVXPSWLRQ�DQG�DFWLYLW\�XWLOL]DWLRQ. The SAPR/3 System can automatically determine the quantities used in many cases, considerably reducingthe expense of activity allocation. This removes an argument often given in organizations favoringsimple assessment and overhead calculation methods. Along with time-saving automatic allocations,the integration of Overhead Cost Controlling in the R/3 System environment minimizes entry ofactual data and reduces the work involved in planning.

n $FWLYLW\��7\SH��$OORFDWLRQ� Activity allocation uses the DFWLYLW\ produced by a cost center DV�WKHDOORFDWLRQ�EDVH�IRU�WKH�FRVWV. You can use activities to measure the operating rate or the rate ofcapacity utilization for a cost center. The target costs of the cost center refer to the activity output.When you allocate internal activity, you enter the quantity of the activity to be allocated. If not, thenthe system derives this quantity automatically. The system needs an activity SULFH�to allocate costsand to allocate activity. You can either set this price manually, or you can calculate it, using plannedor actual costs.

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n 2YHUKHDG�FRVWV from planning, management, quality control, and coordination in such areas asresearch and development, procurement, and work preparation grow ever more important incomparison to actual product manufacture. Although direct activity output provides a great deal ofFRVW�WUDQVSDUHQF\�to which an organization can apply proven cost controlling methods to reducecosts, most managers have already exhausted most of these options. The interconnections inoverhead costs, however, often remain unclear and the optimization potential unrealized.

n At the end of the period, you can use the PHWKRGV�RI�DFWLYLW\�DOORFDWLRQ�to compare the SODQQHGFRVWV��WDUJHW�FRVWV��and their corresponding actual costs, EDVHG�RQ�WKH�RSHUDWLQJ�UDWH� You canmake a source-based analysis of the resulting target/actual variances, and use the analyses forIXUWKHU�PDQDJHULDO�DFFRXQWLQJ�PHDVXUHV within Controlling.

n Unlike the analysis tools used in the cost assignment procedure, PRUH�GHWDLOHG�&RQWUROOLQJLQVWUXPHQWV are also available:

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n $FWLYLW\�W\SHV classify the activities provided by a cost center. If a cost center provides activities forother cost centers, orders, processes, and so on, then this means that the UHVRXUFHV�RI�WKLV�FRVWFHQWHU are being used. The costs of these resources need to be assessed to the receivers of theactivity. Activity types serve as WUDFLQJ�IDFWRUV�IRU�WKLV�FRVW�DOORFDWLRQ.

n In an LQWHUQDO�DFWLYLW\�DOORFDWLRQ, the TXDQWLW\�RI�WKH�DFWLYLW\, such as the number of repair hours,is entered into the system (PDQXDOO\�RU�DXWRPDWLFDOO\). The system calculates the associated costbased on the activity price and generates a debit to the receiver and a credit to the sender for both thequantity and costs. The internal activity allocation is carried out via VHFRQGDU\�FRVW�HOHPHQWV, whichare stored in the master data of the activity types as default values.

n You can restrict the use of the activity type to certain cost element types, by entering the allowedFRVW�FHQWHU�W\SHV in the activity type master record. You can enter up to eight allowed cost centertypes, or leave the assignments "unrestricted" by entering an asterisk (*). If you change the costcenter type, be careful to avoid inconsistencies with information stored in the cost center master data.

n You can assign any number of activity types, or none at all, to a cost center. An activity type isassigned to a cost center during planning.

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n The DFWLYLW\�W\SH�FDWHJRU\�is used to determine whether and how and activity type is recorded andallocated. For example, for some activity types you can allow certain activities to be allocatedGLUHFWO\�based on WUDQVDFWLRQV, while having others allocated DXWRPDWLFDOO\.

n In activity type maintenance, you have the option of entering separate plan and actual activity typecategories. An actual activity type category is required only if actual allocation varies from planallocation. Otherwise, the R/3 System automatically adopts the plan activity type category in theactuals.

n $FWXDO�TXDQWLW\�VHW: This setting determines whether you can post a manual activity quantity inaddition to the allocated quantity that credited the cost center. Manual posting is advisable when youwant to determine the allocated activity quantity automatically, but you do not yet know the actualquantity from the sender side.

n 3ODQ�TXDQWLW\�VHW: If you select this indicator, the planned activity quantity is QRW�changed by planreconciliation – even where planning for the object is not to be reconciled.

© SAP AG AC412 2-13

SAP AG 1999

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n $FWLYLW\�7\SH�&DWHJRU\��: You plan activity quantities PDQXDOO\ for activity types in this category.You enter actual activity quantities in internal activity allocation, based on business transactions.Plan activities are allocated to the receivers, using activity input planning. It may be necessary toreconcile the planned sender quantities and the planned scheduled activity.

n $FWLYLW\�7\SH�&DWHJRU\��DQG�� these allow you to DXWRPDWLFDOO\�SODQ�DQG�DOORFDWH�TXDQWLWLHV.They will save you time and effort regarding postings and plans. Category 5 can be used only withactual data. Categories 2 and 3 are assigned using cycles and segments related to the planning or theperiod-end closing work. More detailed information on the differences is provided in later chapters.

n $FWLYLW\�7\SH�&DWHJRU\��: You plan activity quantities manually for activity types in this category.The entry of actual activity quantities is transaction based. You cannot specify receiver objects forthis. You�FDQQRW�DOORFDWH�to other objects. For this activity type category, you can neverthelesscalculate target costs.

n Changes between activity type categories 1, 2, 3, and 5 are possible, even if the individual activitytype has already been used for planning, as these are only estimated amounts for activity planning.You can only make changes in activity category 4, or from activity type category 4 to a differentcategory, if you have not yet posted in the planning or actual data of the fiscal year with each activitytype.

© SAP AG AC412 2-14

SAP AG 1999

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n To plan and allocate the activities, the system records quantities, which are measured in activityunits. The YDOXDWLRQ�RI�WKH�DFWLYLW\�TXDQWLW\�results in a SULFH. This price is recorded in separatefixed and variable portions, depending on the activity amount of an activity type. The apportionmentof activities to the cost centers should therefore reflect the allocation of costs to the activity types.

n You can specify the planned activity SULFH�PDQXDOO\ or use a function to let the systemDXWRPDWLFDOO\ calculate the price. Prices can be calculated either on the�EDVLV�RI�SODQQHG�FRVWV orDFWXDO�FRVWV.

n If you set YDOXH��RU��LQ�WKH�SODQ, new prices are calculated when the plan price is calculated. Ifyou set YDOXH��, you have to set the price of the activity type PDQXDOO\.

n For DFWXDO�DOORFDWLRQV, you can enter a price indicator different from that in the plan. If you do notenter a price indicator for the actual allocation, the system uses the same price indicator for the actualand planning data.

n The SULFH�LQGLFDWRUV�$FWXDO��DQG��are used during the actual price calculation to determine newprices and revaluate existing price allocations in CO-OM. 9DOXH�� allows you to determine an actualprice PDQXDOO\. These indicators enable you to set a price that is scheduled and varies from the plan.

© SAP AG AC412 2-15

SAP AG 1999

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6\VWHPControlling area 1000

Company code 1000

Business areas 1000, 7000

Profit center 1015, 1400, 1500

Standard hierarchy H1

Standard hierarchy node usedin course

H-AC412

Cost centers Ener00 - Ener20

Rep00 - Rep20

PC00 - PC20

Chip00 - Chip20

Qual00 - Qual20

© SAP AG AC412 2-17

Cost elements 400,000 Raw materials

403,000 Operating supplies

404,000 Spares

415,000 External activities

415,100 External processing

416,100 Energy basic charge

416,200 Energy consumption

417,000 Purchased services

420,000 Wages

430,000 Salaries

470,000 Room costs

473,100 Telephone

476,000 Office supplies

476,100 IT supplies

489,000 Accrued depreciation

613,000 DAA Setup

620,000 DAA Machine costs

628,000 IAA Quality

639,200 IAA Energy

Activity types (created by course participants)

QuaH00 - QuaH20

kWh00 - kWh20

MaH00 - MaH20

RueH00 - Rueh20

Statistical key figures NPROD – units produced

© SAP AG AC412 2-18

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At the conclusion of these exercises, you will be able to:

• Describe the functions of activity types as master data

• Explain what activity type categories are used for

• Explain what the price indicator does

The exercises use the example of a firm that produces computers.

You will use advanced analysis methods and various allocationtechniques to monitor the costs of areas of responsibility. Target costsand variances will be analyzed in order to establish a relationshipbetween the internal costs and the activities.

You will therefore create a number of different activity types for yourfirm, which will reveal what activities caused the costs. Because not allactivity quantities can be measured in practice, you can use activity typecategories. Activity type categories enable automatic calculation andallocation of activity flows.

The exercises and solutions use the following menu paths:

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1 Familiarize yourself with the company used in this exercise. Analyze the existingstructures in the system, and make your own user-defined settings.

1-1 Display your node H_TECH## (## is your PC number in the classroom) in thestandard hierarchy of controlling area 1000 (under the node H9500-H-AC412).How many cost centers are there in the various areas of your firm?

Enter your cost centers in the organization chart.

© SAP AG AC412 2-19

H_PROD__

H_SERV__

H_TECH__

1-2 Make your user settings in the information system. These default settingswill facilitate entering data later.

Controlling area: 1000

Cost center group: H_TECH##

Planning: Current fiscal year, periods 1 – 12

Reporting period: Current fiscal year, periods 1 – 12

Plan version: Version 0

1-3 Go to the information system and analyze the plan and actual costs incurredby your firm up to this point. Call up the 3ODQ�$FWXDO�9DULDQFH�report foryour FRVW�FHQWHU�JURXS�+B7(&+��. Make sure that QR�DFWXDO�RU�SODQFRVWV�KDYH�EHHQ�SRVWHG�for the current fiscal year.

2 Now create the activity types that you will use to measure the efficiency of your costcenters. At the end of the period, the costs incurred by each cost center will be comparedagainst the activity output. All PDVWHU�GDWD�should be valid from -DQXDU\��RI�WKHFXUUHQW�ILVFDO�\HDU�WR��.

:KHQ�\RX�FUHDWH�WKH�DFWLYLW\�W\SHV��IROORZ�WKH�LQVWUXFWLRQV�H[DFWO\�&KHFN�ZKHWKHU�\RX�KDYH�HQWHUHG�WKH�FRUUHFW�DFWLYLW\�W\SH�FDWHJRULHVDQG�SULFH�LQGLFDWRUV�IRU�WKH�DFWLYLW\�W\SHV��LI�QHFHVVDU\��ORRN�DW�WKHVROXWLRQV�WR�EH�VXUH��'R�QRW�VHW�DQ\�LQGLFDWRUV�WKDW�DUH�QRW�PHQWLRQHG�LQ�WKH�H[HUFLVHV�VXFK�DV�SUHGLVWULEXWLRQ�RI�IL[HG�FRVWV��DFWXDO�TXDQWLW\�VHW��RU�SODQTXDQWLW\�VHW��

© SAP AG AC412 2-20

2-1 Create activity type 0$+��PDFKLQH�KRXUV�� in hours �K�, which you will uselater to measure the output of your chip production and PC production cost centers.This activity type can only be used by production cost centers �)�. The activityshould use transaction-based allocation in plan and actual data �DFWLYLW\�W\SHFDWHJRU\��. Choose an appropriate secondary cost element �such as ��, sincethis passes on the origin of the allocation operation to the receiver. At the close ofplanning, plan prices are calculated iteratively by the system based on the plannedactivity �3,��. Actual prices are calculated based on the actual activity quantity�$FWXDO�3,��.

2-2 Create activity type 6(7+��VHWXS�WLPH��in hours �K�. This is used later tomeasure the setup time of PC production. This activity type can only be used byproduction cost centers �)�. The activity should use transaction-based calculationsin the plan and actual (Type1). Choose an appropriate secondary cost element(such as ��), since this passes on the origin of the allocation operation to thereceiver. At the close of planning, plan prices are calculated iteratively by thesystem based on the planned activity �3,��. Actual prices are calculated based onthe actual activity quantity �$FWXDO�3,��.

2-3 Create activity type 48$+��TXDOLW\�FKHFN��in hours �K�. This is used later tomeasure the time needed for quality checks of PCs and chips. This activity typemay be used by all service cost centers �+�. In plan data, the activity should berecorded manually �7\SH��. In actual data, it should be recorded using indirectactivity allocation �$FWXDO�7\SH��. Choose an appropriate secondary cost element(such as ��), since this passes on the origin of the allocation operation to thereceiver. At the close of planning, plan prices are calculated iteratively by thesystem based on the planned activity �3,��. Likewise, actual prices should becalculated at period-end based on the activity output �$FWXDO�3,��.

2-4 Create activity type 5(3+��UHSDLU�KRXUV��in hours �K� which will be used tomeasure the activity output. This activity type may only be used by cost centerswith FRVW�FHQWHU�FDWHJRU\�5. The activity should allocated manually in the plan andactual data �7\SH��. Choose an appropriate secondary cost element (such as��) so that the origin of the allocation is passed on to the receiver. At the closeof planning, plan prices are calculated iteratively by the system based on theplanned activity �3,��. When the period is closed, the system calculates an actualprice based on the actual activity quantity �3,��.

2-5 Create activity type (1+��HQHUJ\�FRVWV��in units of N:K�which will be usedto measure the energy consumption of the production cost center. This activity typemay be used only by cost centers with FRVW�FHQWHU�FDWHJRU\�*. In the plan data, theactivity should be recorded manually �7\SH��, and in the actual data it should berecorded using target=actual activity allocation �$FWXDO�7\SH��. Choose anappropriate secondary cost element (such as ��), since this passes on the originof the allocation to the receiver. At the close of planning, plan prices are calculatediteratively by the system based on the capacity �3,��. This ensures that the highfixed costs needed to supply the activity are not allocated to the receivers of theactivity.At period-end closing, the system calculates actual prices based on the capacity �3,��.

© SAP AG AC412 2-21

3 Check the DFWLYLW\�W\SHV�you created. Go to FROOHFWLYH�SURFHVVLQJ�and GLVSOD\�the activitytypes you created.

3-1 Create an DFWLYLW\�W\SH�JURXS��$7��that contains all activity types you entered.

3-2 In collective processing, choose \RXU�DFWLYLW\�W\SH�JURXS�## and note theallocation indicators of your activity types. To do this, configure a OD\RXW�(orchoose an existing one) that shows you the following LQGLFDWRUV�IRU�DOORFDWLRQFRQWURO.8VLQJ�WKH�VROXWLRQV, check to be sure the indicators entered are correct.

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(1+�� 639200 G 1 5 2 6

0$+�� 620000 F 1 1 5

48$+�� 632000 H 1 3 1 5

5(3+�� 615000 R 1 1 5

6(7+�� 613000 F 1 1 5

© SAP AG AC412 2-22

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1-1 Enterprise Structure

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Diagrammtitel

PC##PC Production

CHIP##Chip Production

H_PROD##

ENER##Energy

REP##Repair

QUAL##Quality Check

H_SERV##

H_TECH##

1-2 User Settings

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© SAP AG AC412 2-23

1-3 Plan/Actual Comparison H_TECH##:

You should receive a message telling you that QR�FRVWV�KDYH�EHHQ�SODQQHG�RUSRVWHG�up to now.

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2 Create activity types

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2-1 Activity type 0$+��PDFKLQH�KRXUV��&&WU��0DVWHU�'DWD�!�$FWLYLW\�7\SH�!�,QGLYLGXDO�3URFHVVLQJ�!�&UHDWH

$FWLYLW\�W\SH�� 0$+��9DOLG�� -DQXDU\��RI�FXUUHQW�\HDU�WR��(QWHU$FWLYLW\�XQLW� K&RVW�FHQWHU�FDWHJRULHV� )$FWLYLW\�W\SH�FDWHJRU\� �$OORFDWLRQ�FRVW�HOHPHQW� ��3ULFH�LQGLFDWRU� �$FWXDO�SULFH�LQGLFDWRU� �6DYH

2-2 Activity type 6(7+��VHWXS�KRXUV��&&WU��0DVWHU�'DWD�!�$FWLYLW\�7\SH�!�,QGLYLGXDO�3URFHVVLQJ�!�&UHDWH

$FWLYLW\�W\SH�� 6(7+��9DOLG�� -DQXDU\��RI�FXUUHQW�\HDU�WR��(QWHU$FWLYLW\�XQLW� K

© SAP AG AC412 2-24

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2-3 Activity type 48$+��TXDOLW\�FKHFNV��&&WU��0DVWHU�'DWD�!�$FWLYLW\�7\SH�!�,QGLYLGXDO�3URFHVVLQJ�!�&UHDWH

$FWLYLW\�W\SH� �48$+��9DOLG�� -DQXDU\��RI�FXUUHQW�\HDU�WR��(QWHU$FWLYLW\�XQLW� �K&RVW�FHQWHU�FDWHJRULHV� �+$FWLYLW\�W\SH�FDWHJRU\� ��$OORFDWLRQ�FRVW�HOHPHQW� ��3ULFH�LQGLFDWRU� ��$FWXDO�DFWLYLW\�W\SH�FDWHJRU\� ��$FWXDO�SULFH�LQGLFDWRU� �6DYH

2-4 Activity type 5(3+��UHSDLU�KRXUV��&&WU��0DVWHU�'DWD�!�$FWLYLW\�7\SH�!�,QGLYLGXDO�3URFHVVLQJ�!�&UHDWH�!

$FWLYLW\�W\SH�� 5(3+��9DOLG�� -DQ��RI�FXUUHQW�\HDU�WR��(QWHU$FWLYLW\�XQLW� K&RVW�FHQWHU�FDWHJRULHV� 5$FWLYLW\�W\SH�FDWHJRU\� �$OORFDWLRQ�FRVW�HOHPHQW� ��3ULFH�LQGLFDWRU� �$FWXDO�SULFH�LQGLFDWRU� �6DYH

© SAP AG AC412 2-25

2-5 Activity type (1+��HQHUJ\�FRVWV��&&WU��0DVWHU�'DWD�!�$FWLYLW\�7\SH�!�,QGLYLGXDO�3URFHVVLQJ�!�&UHDWH�!

$FWLYLW\�W\SH�� (1+��9DOLG�� -DQ��RI�FXUUHQW�\HDU�WR��(QWHU8QLWV� N:K&RVW�FHQWHU�FDWHJRULHV� *$FWLYLW\�W\SH�FDWHJRU\� �$OORFDWLRQ�FRVW�HOHPHQW� ��3ULFH�LQGLFDWRU� �$FWXDO�DFWLYLW\�W\SH�FDWHJRU\� �$FWXDO�SULFH�LQGLFDWRU� �6DYH

3

3-1

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3-2 Collective Processing

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Check the data using the solution. If you find incorrect settings in the controlindicators, change these indicators in LQGLYLGXDO�SURFHVVLQJ.

© SAP AG AC412 3-1

SAP AG 1999

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Plan CostsPlanAssessment - Distribution - Reposting

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n Cost center planning forms part of the overall business planning process, and is a prerequisite forstandard costing. The main characteristic of VWDQGDUG�FRVWLQJ is that you plan values and quantitiesfor specific imeframes, independently of the actual values from previous periods. In planning youdetermine the control criteria for the subsequent analysis.

n &RVW�SODQQLQJ�enables you to compare the plan and actual costs for areas of responsibility afterperiod-end closing.

n If you use FRVW�DQG�DFWLYLW\�SODQQLQJ, you can obtain actual values for your activity flow. At period-end you can compare plan and actual prices. In contrast to cost planning, you can compare a pricecalculated from planned costs with the prices of external providers. You can also follow the pricedevelopment over various periods.

n If you include fL[HG�DQG�YDULDEOH�SODQ�FRVWV�per activity type in your cost planning (=activity-dependent planning), you can use the advanced analysis tools:

• You can analyze your area of responsibilities based on target costs. This enables you to assess performance, not only based on plan data, but also on their activity (control of management effectiveness).

• You can simulate planning that calculates costs automatically for different outputs. Only the variable costs rise (plan reconciliation).

• You can also determine the cost of an additional activity unit (short-term lower price limit, marginal costs).

© SAP AG AC412 3-7

SAP AG 1999

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SAP AG 2001


Plan activity

Plan activity

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n Activity types are used to determine the TXDQWLW\�EDVHG�RXWSXW of a cost center. They can be used tocalculate the RSHUDWLQJ�UDWH and WDUJHW�FRVWV� They help control activities in cost centers, since thelevel of use can be measured at cost center level.

n Activity types are allocated under a secondary cost element, which is stored as a default value in theactivity type master data.

n Activity types can be clearly defined in cost center accounting using the plan activity, capacity,output quantity, price and equivalence number.

n The price can be set LWHUDWLYHO\ or PDQXDOO\. The iterative approach considers all activityrelationships between cost centers calculated by the SAP system.

n You can also overwrite the default value of the DFWLYLW\�W\SH�FDWHJRU\ in the activity type masterrecord. The System saves the new activity type category in the fiscal year and version in which youare currently planning.

n For activity type planning, SAP provides the 6WDQGDUG�/D\RXW��, assigned to the Standardplanner profile SAPALL.

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SAP AG 2001

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Planned CostsActivity-dependent

n The DFWLYLW\�LQGHSHQGHQW�SULPDU\�FRVWV, which are organized into cost elements, are planned onthe cost centers to which the actual costs are later assigned. If you plan activity-independent primarycosts, you can only plan the fixed costs. For cost centers that use activity types, you can assign thesefixed assigned to the cost center activity types during splitting. To do this, you use either theequivalence number, which you determine in the plan for the respective activity type, or the plansplitting structure. In price calculation, these fixed costs are used to calculate the fixed portion of theactivity price.

n $FWLYLW\�GHSHQGHQW�SULPDU\�FRVW�SODQQLQJ enables you to plan primary costs on a cost center,when these primary costs arise based on an activity (activity type). You can plan the costs that aredependent on these activities in fixed and variable portions. Variable costs are those that changerelative to the volume of activity. If the cost center produces several activities, you can plan fixedcosts based on both the individual activity types and on the activity-independent costs affecting thecost center. This means that the DFWLYLW\�W\SH�SULFH can include WZR�IL[HG�FRVW�SRUWLRQV:• Activity-independent planned costs for the cost center• Activity-dependent fixed planned costs for the activity type

n The standard layout 1-101 contained in the SAP profile SAPALL helps you to plan activity-dependent and -independent primary costs. Whether or not you enter an activity type in the initialscreen of the planning decides if you plan activity-independently or -dependently.

© SAP AG AC412 3-10

SAP AG 2001

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n In addition to primary costs, secondary costs are often incurred by a cost center, because cost centersuse services (DFWLYLW\�LQSXWV) from other cost centers. You can plan activity input as activity-independent and activity-dependent. Planning of secondary costs from activity allocations alwaysrequires a sender and a receiver cost center. You can use the VWDQGDUG�OD\RXW�� assigned to theprofile 6$3$// for this.

n If you need services (for example service hours) that are not specific to one activity type, you chooseDFWLYLW\�LQGHSHQGHQW. This can occur when a cost center incurs costs that cannot be assigned to anactivity type. You plan the quantity of the "sender" activity type that is made available from thesender cost center to the receiver cost center. To determine secondary costs, the fixed and variableprices of the activity type supplied by the sender cost center are combined and multiplied by theactivity quantity consumed by the receiving cost center. The activity-independent secondary coststhat are planned for a receiver cost center are always fixed costs.

n Choose DFWLYLW\�GHSHQGHQW if you require activities for a specific activity type, for exampleprogramming hours. This may be the case when you plan programming for a machine that is used foronly one activity type. For activity-dependent secondary costs, you plan the quantity of activity inputto a receiver cost center dependent on a activity type produced by the receiver center. Whenplanning, you must therefore specify the sender cost center, the sender activity type, the receiver costcenter, and the receiver activity type.

© SAP AG AC412 3-11

SAP AG 1999

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� ,QGLUHFW�DFWLYLW\�DOORFDWLRQ automatically assigns activities in the plan. In contrast to manualactivity planning, you define the key to be used for automatic plan allocation. As with otherperiodic allocation procedures, indirect activity allocation uses VHJPHQWV�DQG�F\FOHV to definesender and receiver relationships. You define the processing methods for each segment. Differentmethods can occur together within a given segment. The costs are allocated under a VHFRQGDU\�FRVWHOHPHQW�IURP�FDWHJRU\�� The cost element assignment is defaulted from the activity type masterdata for the cost center/activity type plan, and can be overwritten.

� &RVW�FHQWHUV function as VHQGHUV in indirect activity allocation. The UHFHLYHUV�of an indirectactivity allocation�can be FRVW�FHQWHUV��:%6�HOHPHQWV��LQWHUQDO�RUGHUV��FRVW�REMHFWV��RU�EXVLQHVVSURFHVVHV�

� 'HSHQGLQJ�RQ�WKH�WKH�DFWLYLW\�W\SH�FDWHRJU\��you can choose between two different allocationmethods.

� When you determine the WRWDO�DFWLYLW\ for the VHQGHU, use indirect activity allocation to distributethe planned activity quantities from the sender to the receiver based on specific keys. For activitiesthat are to be planned on a sender object, use DFWLYLW\�W\SH�FDWHJRU\�WKUHH�(manual entry, indirectallocation). The corresponding segment must use the VHQGHU�UXOH��3RVWHG�TXDQWLWLHV�. AllUHFHLYHU�UXOHV are valid here except "fixed quantities".

© SAP AG AC412 3-13

SAP AG 2001


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� For DFWLYLW\�W\SHV�where the SODQ��RXWSXW��TXDQWLWLHV�FDQQRW�EH�FDOFXODWHG�RU�ZKRVH�FDOFXODWLRQLV�WLPH�FRQVXPLQJ, the R/3 System determines the activities using the following methods: Thesender activity quantity is derived from the receiver tracing factors (with global or a weightedfactor that is defined per sender) or from the corresponding entries in the segment definition (as afixed sender or receiver quantity). This second form of indirect activity allocation uses DFWLYLW\W\SH�FDWHJRU\�WZR (indirect entry, indirect allocation). The given segment must either use thesender rule for LQYHUVHO\�FDOFXODWLQJ�TXDQWLWLHV, and any receiver rule, or the identical sender andreceiver rules for IL[HG�TXDQWLWLHV. If you use sender rule for LQYHUVHO\�FDOFXODWLQJ�WKH�TXDQWLW\,the sender-specific weighting factors mentioned above are calculated with the VHQGHU�YDOXHVfunction (Default Value = 1).

� When you indirectly allocate activity in the planning data, the system determines the IL[HG�DQGYDULDEOH�TXDQWLW\�SRUWLRQV�DFFRUGLQJ�WR�WKH�UHFHLYHU�FDWHJRU\ and its tracing factor in eachsegment.

• If the receiver is a cost center, activity type or business process, all quantities are posted asvariable

• If the receiver is an order, cost object or WBS element, all quantities are posted as variable• In all other cases (for other receiver categories or other receiver tracing factors) the system

posts all of the quantities as fixed.

� If a SULFH exists for a sender object, the FRVWV�DUH�GLVWULEXWHG�in the same way as as they are duringthe valuation of activity-dependent activity input planning.

© SAP AG AC412 3-14

SAP AG 2001

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Receiver rule á ©�«�ªg©Åâ@ã�§ä¨ ® «�¯�ª ®�´ ¬Variable portions å ¯�©�¯�ª�¬g¯ �Oæ §�çéè�ª�ê �Scaling å ¯�© ´ °�©�«�°

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n The F\FOH�RYHUYLHZ provides an overview of all cycles from one category, including all relevantsegments. The cycles for the selected allocation are displayed in a VWUXFWXUH�WUHH� In each case, thesegments are assigned one level lower in the hierarchy. On the 6HOHFWLRQ�FULWHULD�WDE�VWULS, youspecify the cycles and additional information to be displayed in the tree structure. On the &\FOHLQIRUPDWLRQ�tab strip, you can display data for a particular cycle or segment. This providesinformation on the general data, the number of segments for the cycle, and the last time the cyclewas run or reversed. For segments, you are provided with information on the segment definition andthe sender.

n If you want to SURFHVV�LWHUDWLYHO\, activate the indicator in the cycle definition. The System alsoincludes cyclical relationships in the cost center network (a receiver can also be a sender of costs).

n The IRUPDO�FKHFN function enables you to test an individual cycle prior to an update run. You canuse the error log to correct faulty segements and iterative relationships (Customizing). For example,the system checks that the total of percentage rates adds up to 100%, and whether the fixed valuerules are the same for both senders and receivers. 3DUDOOHO�SURFHVVLQJ�RI�F\FOHV�saves a lot of time.To process cycles of one allocation type in parallel, you must assign them to different F\FOH�UXQJURXSV. You define the cycle run groups in the cycle header data. When you execute a cycle, youcan start a consistency check. The system checks whether you are allowed to execute the selectedcycles in parallel.

n If you activated the UXQWLPH�ORJ, you can display this after processing by choosing 7HFKQLFDOVWDWLVWLFV

© SAP AG AC412 3-15

SAP AG 1999

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n 7HPSODWH�DOORFDWLRQ is used to calculate the quantities that are consumed from each individualreceiver cost center.

n The costs are calculated by valuating the quantities with prices.

n To calculate the required data, the template uses R/3 VWDQGDUG�or XVHU�GHILQHG�IXQFWLRQV. Thetemplates make it possible to UHIHUHQFH�VSHFLILF�ILHOG�FRQWHQWV and to DSSO\�FRPSOH[�DOJRULWKPVXVLQJ�RSHUDWLYH�GDWD from the R/3 System. To describe the allocation quantity in the plan,assumptions are usually made that estimate expected quantities based on this data.

n Template allocation can be made to a cost center independent of the activity and/or depending on theactivity.

n A requirement for template allocation to a cost center is that a WHPSODWH�must be DVVLJQHG�WR�WKH�FRVWFHQWHU. You make this assignment by entering a template in the master data of the cost center.

n You can base the allocation on periods or fiscal years.

n In addition to cost centers and cost center/activity types, the receiver objects for template allocationscan be profitability segments, cost objects, and business processes.

© SAP AG AC412 3-16

SAP AG 1999

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3ODQ�7HPSODWH�$OORFDWLRQ�When condition met, plan quantities arecalculated based on template

n A WHPSODWH is a G\QDPLF�WRRO�that uses functions and formulas to calculate values, and thatdetermines the result of Boolean expressions (true or false). It consists of a table (row/column)structure.

n In the REMHFW�FROXPQ, you can enter an object yourself (such as cost center 1000 and activity type1410) or you can have the system determine this information automatically during evaluation (forexample, the cost center of a specific cost center category).

n You can use it to VHW�WKH�YDOXH of an item to active or inactive, to define FRQGLWLRQV that are checkedduring the evaluation or to set requirements for allocations.

n In activity-independent template allocation, the variable quantity factor determines the plannedsender output quantity by multiplying the output quantity of the receiver object with the variablefactor. You can enter a constant value for the factor, or allow the system to calculate it automaticallyduring the time of evaluation. The fixed planned quantities represent fixed consumption quantitiesthat you enter as constant values or have the system calculate automatically during evaluation.

© SAP AG AC412 3-17

SAP AG 1999

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n Each cost center plans its own activity output and the required activity input. This can result indifferences between the plan data of the sender and receiver cost centers. For this reason you shouldexecute plan reconciliation. The differences can result from RYHUFDSDFLWLHV (planned activitiesexceed scheduled activities) or XQGHUFDSDFLWLHV�(planned activities are less than scheduledactivities).

n To control the activity relationships across the entire enterprise, the R/3 System offers two VWDQGDUGUHSRUWV:• $FWLYLW\�W\SHV��5HFRQFLOLDWLRQ: Shows the planned and scheduled activities for each cost center.

Variances are shown as percentages and as absolute values. The column for capacity allows youto determine how much you can manually increase the planned activity of a cost center.

• $FWLYLW\�W\SHV��5HFHLYHU�3ODQ: Shows which receiver cost centers have scheduled activities andhow much higher or lower they are than the planned activity.

n If needed, you can also DGMXVW�WKH�SODQQLQJ�PDQXDOO\ to fit the activity relationship using theinformation in the report.

© SAP AG AC412 3-19

SAP AG 1999

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��$��ù%�!��&�� :01��$��!4ù �'� ý�þ$ÿ��9ÿF�:0�� û$ü1��ý�� 0�"*),+3�� ý��ûHü;�?��ý.�/� � 0�"1)2+3�

�<��$��ù%��&�� 0�"1),+-��<��$��ù �'� ý�þ�ÿ��9ÿ 0�"��>� ��Hû�ü��Hý.�/� �.��*6D��A� ý:��ûHü ��ý��/�� .��*6D��A

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n $XWRPDWLF�SODQ�UHFRQFLOLDWLRQ is used to check and reconcile the internal activity flow. If3URGXFWLRQ�3ODQQLQJ is active, you can transfer the planned activity for the production orders to theproduction cost centers. This approach normally results in differences between the activity quantityplanned by the sender cost centers, and the activity scheduled by the receiver cost centers orproduction orders.

n You can use plan reconciliation to automatically adjust all of the SODQ�DFWLYLW\�TXDQWLWLHV�IURP�WKHVHQGHU�WR�WKH�VFKHGXOHG�TXDQWLWLHV�RI�WKH�UHFHLYHU� In the next step, the plan reconciliation adjuststhe variable portion of activity-dependent primary costs and variable portion of activity-dependentactivity inputs according the new plan activity. The plan reconciliation does not change activity-independent primary costs, activity-independent activity inputs, the fixed portions of activity-dependent activity inputs, or primary costs.

n The plan reconciliation is H[HFXWHG�LWHUDWLYHO\. This means that recursive activity relationshipsbetween cost centers are taken into account. Recursive activity relationships occur, for example,when a cost center plans to consume activity from a cost center, to which it also provides activity.

n 3RVWLQJ�D�SODQ�UHFRQFLOLDWLRQ leads to an automatic adjustment of your planned activities andvariable planned costs in the enterprise. If the indicator for SODQ�TXDQWLW\�LV�VHW in an DFWLYLW\�W\SH,the planned activity quantity is not�changed by the plan reconciliation, even if planning for the objectis not intended to be reconciled.

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n If you want to allocate DOO�SODQ�FRVWV�WR�WKH�DFWLYLWLHV, the planned costs not directly assigned(activity-independent planned costs) must be assigned to activity types. Here the question arises as toKRZ�WKH�IL[HG�FRVWV�RI�WKH�FRVW�FHQWHU�FDQ�EH�DOORFDWHG�WR�WKH�DFWLYLW\�W\SHV�on a FDXVH�HIIHFWEDVLV.

n 3ODQ�FRVW�VSOLWWLQJ assigns the activity-independent planned costs of a cost center to the individualactivity types. The activity-independent costs need to be split up among the activity types before theprice of the activity units can be calculated. The R/3 price calculation function automaticallycalculates the plan prices. The activity-independent costs become fixed costs of the price.

n Although the plan price calculation function splits the plan costs automatically, you can also split thecosts manually. This provides you with an overview of the costs debited to the activity types.

n The plan costs can be split using WZR�GLIIHUHQW�PHWKRGV.

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SAP AG 1999

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6SOLWWLQJ�VWUXFWXUH�G�U cû��'ûNù%� U &�ÿ��,þ��iù V�ù9��HG S�ÿ�ÿ�ù H;�?ýHþ$ÿ��"û�� û��Nû��'ÿG S�ÿ�ÿ�ù H;�?üjù ÿ��$4ù%W!&��ù þ �4$&�� û��ø�þ��û3ú:��'�� û��L��û��û��$�Hþ"ü$ÿ!�X,Y;Z\[^] _�] [%`ba�ced�fg[K] [%`ih�j9k,Zgk.] _?k�jX.l�d.med,Z?] [9`X�n�[Nd\[K] oe[K] Z\d.p2qrk\`isK] t�c.jNkX.u<c2[Km.c2[X�v:wbo�m.p ] [N[K] f2tG S�ÿ�ÿ�ù H;�?ýHþ$ÿ��ý�û��'û� �'þNÿ��zù �x�rù �:H|ÿ�� &Hý��L&�cû

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n The simplest method of plan cost splitting is to use an HTXLYDOHQFH�QXPEHU (default value = 1) inmanual planning for each activity type. All planned activity-independent cost elements are split inaccordance with the equivalence number.

n If you want to assign different cost element groups to the activities (on the basis of the plan quantityor the activity types, for example), you can define a VSOLWWLQJ�VWUXFWXUH. The splitting structure andthe splitting rules establish a number of criteria that are used to assign activity-independent costs toactivity types. A splitting structure contains one or more DVVLJQPHQWV in which you specify VSOLWWLQJUXOHV for the corresponding cost element(s) or cost element groups. You can restrict the selection ofcost elements or cost element groups, as well the activity types over which the costs are split.

n 6SOLWWLQJ�PHWKRGV�are then assigned to the splitting rules. These methods specify how the costs aresplit. The methods provided in the standard R/3 System can be used to split the planned costs asdescribed above.

n In addition, you can use ZHLJKWLQJ�LQGLFDWRUV�to control whether the tracing factors are weightedwhen the costs are split. You should set the indicator if the individual values of the tracing factor usedifferent units of measure. If the &RQYHUVLRQ indicator is active, these values are multiplied by theequivalence numbers of the activity types. This makes the different units of measure of the tracingfactor values comparable.

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$OO�FRVWV�DUH�DVVLJQHGWR�WKH�DFWLYLW\�W\SHV��X�l�w�oe[No<h,d?Zg[K] _�] [N`X��k,a�c�] jNk,�Qk�f2[s/w�j:m�jx] ZgkiZed�p Z,c�p d\[�] w�f

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n If a VSOLWWLQJ�VWUXFWXUH is created in Customizing and assigned to the cost center, the system usesthat splitting structure to apportion the costs. Otherwise, it uses the equivalence number.

n The DGYDQWDJH�RI�WKH�VSOLWWLQJ�VWUXFWXUH is that the tracing factors can be GHWHUPLQHGDXWRPDWLFDOO\�using the splitting rules and limited to cost elements or activity types, whereaschanged HTXLYDOHQFH�QXPEHUV must be maintained PDQXDOO\.

n Once plan cost splitting has been executed, DOO�FRVWV (those that were to be assigned to activity types)are DVVLJQHG�WR�DFWLYLW\�W\SHV. This fulfills the UHTXLUHPHQWV�IRU�SULFH�FDOFXODWLRQ and for completetarget cost calculation.

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6HUYLFH�6HUYLFH�3ULP�FRVWV�3ULP�FRVWV��6HF�FRVWV�6HF�FRVWV��(QHUJ\��N:K��[��(QHUJ\��N:K��[��3URG��0K��[��3URG��0K��[

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n 3ODQQHG�SULFHV can be calculated for every activity type of a cost center. Based on the plan activityflows between cost centers, the R/3 System calculates the activity price in an LWHUDWLYH�SURFHVV byGLYLGLQJ�WKH�SODQ�FRVWV�E\�WKH�SODQ�DFWLYLW\.

n As an alternative, you can also calculate the fixed portion of the price from the relationship betweenthe SODQ�FRVWV�and the FDSDFLW\. This is useful when you don’t want idle-capacity costs for themaximum activity quantity to influence product costing. For example, a cost center that suppliesenergy must be capable of supplying the maximum level of activity at any time -- even when themaximum level is not actually required. In this case, the fixed costs of supplying the activity shouldremain on the supplying cost center, since the full amount cannot be assigned directly to the productcosts.

n In the plan version, you can set up the determination method for the plan activity price calculation.You can choose between DYHUDJH�DFWLYLW\�SULFH and SHULRGLF�DFWLYLW\�SULFH.

n If you have manually set prices in addition to iterative prices, you can set the indicator SXUHO\LWHUDWLYH in the version. This ensures that the prices calculated from your planning (a mixture ofiterative and manual prices) are calculated using purely iterative methods. This means that anadditional purely iterative price is calculated for all activity types on all cost centers. The manualprices are ignored. This enables you to see the overall effects of your manually planned prices on theactivity prices.

© SAP AG AC412 3-24

SAP AG 1999

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3URGXFWLRQ�3URGXFWLRQ�:DJHV:DJHV ��0DWHULDO0DWHULDO ��'HSU�'HSU�� $FFUXDO$FFUXDO ��6HF�FRVW6HF�FRVW ��∑∑��

n Price calculations with a FRVW�FRPSRQHQW�VSOLW�(breakdown of costs into cost components) enhancethe transparency of the prices calculated iteratively by the R/3 System. For example, you can seehow much of the price is material costs and how much is wages. When plan activities are allocated,the cost components of the sender are visible on the receiver.

n Before you can see the cost components of the prices, you must first do the following:

• &UHDWH�D�FRVW�FRPSRQHQW�VWUXFWXUH: In the version, you specify the cost component structureyou want to use for price calculation. If no cost component structure is specified in the version,the prices will not be broken down into cost components.

• $VVLJQ�FRVW�FRPSRQHQWV�WR�FRVW�FRPSRQHQW�VWUXFWXUH: A cost component contains all the costsof the range of cost elements assigned to it. You assign cost components to the cost componentstructure based on your organizational requirements.

n You can use the detailed price information (cost components) in 3URGXFW�&RVW�3ODQQLQJ��&2�3&�.The cost elements in Cost Center Accounting are assigned to the cost components in Product CostPlanning by means of a cost component structure in Product Cost Planning. Transferring the costinformation in cost estimates from Product Cost Planning to 3URILWDELOLW\�$QDO\VLV (CO-PA) enablesthe cost components in those cost estimates to be analyzed in CO-PA as well.

© SAP AG AC412 3-25

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n You have the option of GHDFWLYDWLQJ�the FRVW�FRPSRQHQW�VSOLW�IRU�SDUWLFXODU�FRVW�FHQWHUV�DFWLYLW\W\SHV.

n If you want to use a different component split for the sender than for the receivers, create aVZLWFKLQJ�VWUXFWXUH for your cost component structure. The switching structure determines whichsender cost components go into which receiver cost components. You assign a switching structure tothe combination of cost center/activity type in DFWLYLW\�W\SH�SODQQLQJ.

n Example: The (QHUJ\ cost center allocates activity to multiple production cost centers. All costsfrom the (QHUJ\�cost center (labor and materials) flow into the receiver cost component (QHUJ\�• The switching structure (QHUJ\�is assigned to the cost component structure IE. The switching

structure contains the following information:

- When activities are allocated, labor costs assigned to cost component 2 (3HUVRQQHO) flow totarget cost component 4 ((QHUJ\).

- Materials assigned to sender cost component 1 (5DZ�PDWHULDOV)�also flow to cost component4 ((QHUJ\).

- The target cost component (QHUJ\�contains costs from the cost components 3HUVRQQHO�and5DZ�PDWHULDOV.

© SAP AG AC412 3-26

SAP AG 2001

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q 3ODQ�VWDWLVWLFDO�NH\�ILJXUHVq 3ODQ�DFWLYLW\�RXWSXWq 3ODQ�FRVW�HOHPHQWV��DFWLYLW\�GHSHQGHQW��LQGHSHQGHQW�q 3ODQ�DFWLYLW\�LQSXW��DFWLYLW\�GHSHQGHQW��LQGHSHQGHQW�q &RS\�SODQQLQJq 3ODQ�LQGLUHFW�DFWLYLW\�DOORFDWLRQq 3ODQ�WHPSODWH�DOORFDWLRQq 3ODQ�UHFRQFLOLDWLRQq �3ODQ�FRVW�VSOLWWLQJ�q 3ODQ�SULFH�FDOFXODWLRQq /RFN�SODQQLQJ

n Cost center planning is different in almost every organization. The W\SH�RI�LQGXVWU\��RUJDQL]DWLRQVWUXFWXUHV��DQG�PDQDJHPHQW�DUHDV are all factors that affect planning. When defining the sequenceof planning activities, SAP recommends certain rules. A VDPSOH�VFHQDULR might include thefollowing points:

n You can use VWDWLVWLFDO�NH\�ILJXUHV to calculate cost center characteristics, and to support cycleallocations and the splitting as tracing factors.

n You begin with DFWLYLW\�SODQQLQJ�and tracing factor planning, because both plan activity quantitiesand plan capacity influence the total volume of costs.

n At the completion of activity planning, you know the required volume of activity quantities and canplan SULPDU\�FRVWV, which can be either activity independent or dependent.

n The next step in the planning scenario is VHFRQGDU\�FRVW�SODQQLQJ. You plan secondary costsmanually (activity inputs), or automatically (using plan assessment or indirect activity allocation).

n At the end of the planning process, you can use SODQ�UHFRQFLOLDWLRQ to check and reconcile internalactivity exchanges. Activity SULFH�FDOFXODWLRQ is the final stage in planning.

n The planning process is not a one-off event, rather an LWHUDWLYH�SURFHVV which goes through severalcycles. Therefore you can save plan data in different versions.

© SAP AG AC412 3-27

SAP AG 1999

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• Plan activity output

• Plan cost elements or activity input

• Distinguish between activity-dependent and activity-independent(input) planning

• Use the different methods of manual cost planning and activityplanning for different purposes.

You want to plan costs for your enterprise manually. Therefore youmanually plan for both production cost centers (chip and PC) and for thethree service cost centers (quality assurance, repairs and energy) - theoutput first, and then the input.

You want activity-based planning, so you assign the activity types to yourcost centers, which you use later to monitor cost effectiveness.

Then you plan the primary costs of the cost centers. These can be fixedcosts of the cost center, or, fixed or variable costs that differ from the planactivity of your activity types.

Likewise, for the input of internal activities, such as internal energysupply, you manually plan the planned input quantity on the receivers.

<RX�QHHG�WR�IROORZ�WKH�LQVWUXFWLRQV�IRU�WKLV�H[HUFLVH�RQ�PDQXDOSODQQLQJ�DV�H[DFWO\�DV�SRVVLEOH�7R�HQVXUH�FODULW\��WKH�IROORZLQJ�XQLWV�SURYLGH�UHVXOWV�WKDW�VKRXOGPDWFK�\RXUV�LI�WKH�DOO�VWHSV�KDYH�EHHQ�FDUULHG�RXW�FRUUHFWO\�

1 Planning preparation: In the following, ensure that you SODQ�IRU�DOO�SHULRGV��RI�WKHFXUUHQW�ILVFDO�\HDU.

1-1 Choose the 6$3$//�SODQQHU�SURILOH and save it in your user master.

© SAP AG AC412 3-29

2 Because you want to use DFWLYLW\�W\SH�FDWHJRU\�� for DOO�FRVW�FHQWHUV, you plan all costcenter activity types PDQXDOO\.

Plan the�DFWLYLW\�RXWSXW for the current fiscal year by going to the single values (usingthe�IRUP�EDVH) from the initial screen of your FRVW�FHQWHU�JURXS�+B7(&+��and yourDFWLYLW\�W\SH�JURXS�$7��.

Scroll through the cost centers. Why does the system not display all the possible activitytypes of group AT## for your five cost centers?.

Remain on the planning screen.

2-1 Your energy cost center �(1(5�� plans to supply ��N:K.The capacity is ��N:K. The annual activity is to be evenly distributedamong the periods �GLVWULEXWLRQ�NH\ '.�� The price is to later be automaticallycalculated, based on the capacity �SODQ�SULFH�LQGLFDWRU 3,�� The capacity reflectsthe maximum possible activity quantity, which is set higher than the plan.

Leave any other rows empty and UHPDLQ�RQ�WKH�SODQQLQJ�VFUHHQ.

2-2 Your quality checks �48$/�� plan ��LQVSHFWLRQ�KRXUV (with a FDSDFLW\�RI��KRXUV). Later, the price is to be automatically calculated, based on planactivity �3,�� The activity is to be evenly distributed among the periods �'.��Leave any other rows empty and UHPDLQ�RQ�WKH�SODQQLQJ�VFUHHQ.

2-3 Your repair cost center �5(3�� plans ��UHSDLU�KRXUV (with a FDSDFLW\�RI��KRXUV). The price is to be automatically calculated based on plannedactivities �3,�� The activity is to be evenly distributed among the periods �'.��Leave any other rows empty and UHPDLQ�RQ�WKH�SODQQLQJ�VFUHHQ�

2-4 Your production cost center PC �3&�� plans ��PDFKLQH�KRXUV and ��VHWXS�KRXUV� Later, ERWK�SULFHV are to be automatically calculated EDVHG�RQSODQQHG�DFWLYLWLHV��HDFK�3,��. The activities are to be evenly distributed amongthe periods. &DSDFLW\�LV�QRW�SODQQHG.

Leave any other rows empty and UHPDLQ�RQ�WKH�SODQQLQJ�VFUHHQ.

2-5 Your production cost center Chip �&+,3�� is also to provide machine hours�0$+�� Later, the price is to be automatically calculated, based on plan activity�3,��Go from the MAH## row WR�WKH�SHULRG�VFUHHQ since you want to plan differentactivity quantities for each period. The SODQQHG�DFWLYLW\ from January to May andthen from October to December is to be ��K per month, and in the remaining foursummer months only ��K per month. Leave capacity empty. The total plannedDFWLYLW\�IRU�WKH�\HDU�LV��K (overview screen). Although the cost center outputfluctuates periodically, you want to work with constant yearly prices �DYHUDJHSULFHV�� Set the corresponding indicator.

Set-up hours are not planned here. 7KHUHIRUH��OHDYH�URZ�6(7+��HPSW\�Check all your values again, and SRVW�\RXU�WRWDO�SODQ�YDOXH�

© SAP AG AC412 3-30

2-6 Compare all DOORFDWLRQ�FRQWURO�LQGLFDWRUV for the planned activities for your costcenters �+B7(&+�� and activity types �$7�� with the solution. The ³FRQWUROLQGLFDWRUV´�OD\RXW in activity planning shows you the indicators that are set in theplanning, and that are important for later activities (for example, allowed allocationmethods and actual price indicators). This time, choose IUHH�HQWU\.

&KHFN�\RXU�HQWULHV�FDUHIXOO\��E\�VFUROOLQJ�WKURXJK�WKH�FRVW�FHQWHUV��PDNH�DQ\QHFHVVDU\�FKDQJHV��

&RVW�&HQWHU $FWLYLW\�7\SH 3,�3ODQ�

3,��$FWO� $ $OORF&RVW(OHP�

3ODQ�$FW\7\SH�&DW�

$FWO��$FW\7\SH�FDW�

(1(5�� ENH## 2 6 639200 1 5

48$/�� QUAH## 1 5 632000 1 3

5(3�� REPH## 1 5 615000 1

3&�� MAH## 1 5 620000 1

3&�� SETH## 1 5 613000 1

&+,3�� MAH## 1 5 X 620000 1

3 Cost Element Planning

3-1 Plan the salary costs and the room rental for your cost center group �+B7(&+��as fixed costs (that is, DFWLYLW\�LQGHSHQGHQW). Page to�OD\RXW�� for this.

To start with, choose the FRPSOHWH�FXUUHQW�ILVFDO�\HDU�(IRUP�EDVHG�HQWU\) andyour cost center group +B7(&+��and the cost element group ),;�� Leavefield DFWLYLW\�W\SHV�JURXSV�HPSW\.

&RVW�&HQWHU &RVW�(OHPHQW )L[HG�SODQQHGFRVWV

'.

(1(5�� 430000 Salaries 60,000 1

470000 Room costs 18,000 1

48$/�� 430000 Salaries 120,000 1

470000 Room costs 24,000 1

5(3�� 430000 Salaries 108,000 1

470000 Room costs 12,000 1

3&�� 430000 Salaries 480,000 1

470000 Room costs 60,000 1

&+,3�� 430000 Salaries 120,000 1

470000 Room costs 36,000 1

All fixed planned costs should be distributed over the periods HYHQO\��GLVWULEXWLRQNH\��.�Check the data again and VDYH�\RXU�HQWULHV.

© SAP AG AC412 3-31

3-2 Now plan the primary costs for your cost center, which you can uniquely assign(DFWLYLW\�GHSHQGHQW) to specific activity types. These can contain IL[HG andYDULDEOH portions. Where appropriate, plan for the HQWLUH�FXUUHQW�ILVFDO�\HDU.Remain in the same OD\RXW��. In contrast to activity-independent planning, youfill in the �$FWLYLW\�W\SH��ILHOG�in the initial screen.

3-2-1 Plan the DFWLYLW\�GHSHQGHQW costs for your quality cost center as follows: Inthe initial screen, choose (IRUP�EDVHG) cost center 48$/��, activity type48$+�� and the FRVW�HOHPHQW�LQWHUYDO��WR��. TheGLVWULEXWLRQ�NH\ for each is �.

&RVW�&HQWHU $FW\ &RVW�(OHPHQW )L[HG�3ODQQHG&RVWV

3ODQQHG�9DULDEOHFRVWV

48$/�� QUAH## 415000 Externalactivities

- 90,000

QUAH## 420000 Wages 60,000 30,000

6DYH�\RXU�HQWULHV.

3-2-2 Plan the activity-dependent costs for your repair cost center as follows: Inthe initial screen, choose (IRUP�EDVHG) cost center 5(3��, activity type5(3+��, and FRVW�HOHPHQW��. The GLVWULEXWLRQ�NH\ is �.

For the SXUFKDVHV�RI�SODQQHG�H[WHUQDO�DFWLYLWLHV�� which you planfor ��K�IRU��81,�SHU�KRXU, enter for the YDULDEOH�FRVW�RI��the corresponding variable consumption of ��K. Do not forget the XQLWK, and the TXDQWLW\�LQGLFDWRUV.

&RVW&HQWHU

$FW\ &RVW�(OHPHQW )L[HG3ODQQHGFRVWV

9DULDEOH3ODQQHG�&RVWV

)L[HG&RQVXPSW�

9DULDEOH&RQVXPSW�

8QLW

0

5(3�� REPH## 415100 Externalactivity

- 120,000 - 1,200 h X


3-2-3 Plan the corresponding DFWLYLW\�GHSHQGHQW�FRVWV for the energy cost center�(1(5�� as follows. The GLVWULEXWLRQ�NH\ for each is �.

&RVW�&HQWHU $FWLYLW\ &RVW�(OHPHQW )L[HG�3ODQQHG&RVWV

9DULDEOH�3ODQQHG&RVWV

(1(5�� ENH## 404000 Spares - 18,000

ENH## 416100 Energy(base/fix. charge)

24,000 -

ENH## 416200 Energy(use/var. charge)

- 180,000


© SAP AG AC412 3-32

3-2-4 Plan the corresponding activity dependent costs for the 3&�SURGXFWLRQ�3&��, activity dependent (DFWLYLW\�W\SH�JURXS�$7��) in FRVW�HOHPHQWLQWHUYDO��±�� (GLVWULEXWLRQ�NH\ for each �).

Cost Center $FWLYLW\ Cost Element FixedPlannedCosts

'. Variable PlannedCosts

'.

MAH## 420000Wages

240,000 1 300,000 1

MAH## 489000Accrued costs

60,000 1 60,000 1

SETH## 420000 Wages 120,000 1 60,000 1


3-2-5 Plan the activity independent costs for the FKLS�SURGXFWLRQ (&+,3�� withGLVWULEXWLRQ�NH\��).

&RVW�&HQWHU $FWLYLW\ &RVW�(OHPHQW )L[HG�SODQQHGFRVWV

'. 9DULDEOH�3ODQQHG&RVWV

'.

&+,3�� MAH## 420000 Wages 240,000 1 150,000 1

MAH## 489000 Accruedcosts

12,000 1 120,000 1


3-3 Now manually plan the VHFRQGDU\�FRVWV��DFWLYLW\�LQSXWV of both SURGXFWLRQ�FRVWFHQWHUV. To do this, scroll to OD\RXW��$FWLYLW\�,QSXWV. As before, plan usingthe GLVWULEXWLRQ�NH\�� for the HQWLUH�\HDU.

3-3-1 Production 3&�� requires ��DFWLYLW\�GHSHQGHQW��DFWLYLW\�LQSXWV from costcenter group�+B6(59�� (repairs, quantity assurance and energy) for itsactivity 0$+��. For the sender DFWLYLW\�W\SHV, enter DFWLYLW\�W\SH�JURXS$7�� Choose form-based entry and distribution key 1 for each one.

&RVW&HQWHU

$FWLYLW\ 6(�&&WU 6(�$7 )L[HG&RQVXPSWLRQ

9DULDEOH&RQVXPSWLRQ

8QLW

3&�� MAH## ENER## ENH## - 1,200,000 kWh

3&�� MAH## QUAL## QUAH## - 1,200 H

3&�� MAH## REP## REPH## - 1,200 H


© SAP AG AC412 3-33

3-3-2 Chip production &+,3��also requires (activity-dependent) secondary FRVWVRI�FRVW�FHQWHU�JURXS�+B6(59�� with VHQGHU�DFWLYLW\�W\SH�JURXS�$7��for its activity 0$+��. Choose form-based entry and GLVWULEXWLRQ�NH\��for each one.

&RVW�&HQWHU $FWLYLW\ 6(�&&WU 6(�$7 )L[HG&RQVXPSWLRQ

9DULDEOH&RQVXPSWLRQ

8QLW

&+,3 MAH## ENER## ENH## - 300,000 kWh

MAH## QUAL## QUAH## - 600 H

MAH## REP## REPH## - -


4 Check your planned costs by going to the information system in the SODQ�DFWXDOFRPSDULVRQ for your cost center group +B7(&+�� and the HQWLUH�FXUUHQW�\HDU. Go tothe YDULDWLRQ in each cost center and note the planned debit and the planned activity foreach.

&RVW�&HQWHU 3ODQQHG�'HELW $FWLYLW\�7\SHV 3ODQQHG�$FWLYLW\(1(5�� ENH##

5(3�� REPH##

48$/�� QUAH##

3&�� MAH##

� SETH##

&+,3�� MAH##

&RPSDUH�WKHVH�ZLWK�WKH VROXWLRQV�

© SAP AG AC412 3-34

�([HUFLVHV8QLW��$GYDQFHG�3ODQQLQJ�0HWKRGV7RSLF��3ODQ�&ORVLQJ


Explain and distinguish between the various concepts of automaticactivity allocation in planning.

Automatically or manually reconcile the internal network of activities.

Assign the fixed costs of cost centers to activity types using plan costsplitting.

Configure and use the plan price calculation.

Configure and use cost component splitting in Overhead Controlling.

After manual planning is complete, discuss the various concepts ofautomatic activity allocation in planning. However, you have decided touse these methods (such as indirect activity allocation or templateallocation) only in the actual data because this will save you the mostamount of effort.

To complete plan closing, you initially reconcile the plan to check forbottlenecks and overcapacity in the enterprise.

Afterwards, you want to assign the (activity-independent) fixed plannedcosts to your activity types. You decide on a splitting structure thatdistributes all (activity-independent) planned costs according to theactivity quantities.

You have now fulfilled the prerequisites for calculating the prices in yourenterprise.

You want to determine the components of your prices using the costcomponent split. These prices can be forwarded to other modules (CO-PCand CO-PA).

5 2SWLRQDO�WH[W�WDVN�<RX�VDZ�WKH�PDQXDO��SODQQLQJ�RI�DFWLYLW\�LQSXW�LQ�WKH�ODVW�H[HUFLVH��:KLFK�PHWKRGV�DUHDYDLODEOH�WR�\RX�IRU�WKH�DXWRPDWLF�DOORFDWLRQ�RI�DFWLYLWLHV�LQ�WKH�SODQQLQJ"

7R�UHSHDW�WKHVH�IXQFWLRQV��FRPSOHWH�WKH�IROORZLQJ�WDEOH�DQG�FRPSDUH�LW�ZLWK�WKH�VROXWLRQV�)RU�HDFK��\RX�QHHG�WR�NQRZ�WKH�IROORZLQJ�

� :KLFK�REMHFW�LQ�WKLV�SODQ�DOORFDWLRQ�FDQ�EH�WKH�VHQGHU��IRU�H[DPSOH��FRVW�FHQWHU�RURUGHU�"

� :KLFK�DOORFDWLRQ�WRRO�FDQ�EH�XVHG�IRU�WKLV�SODQ�DOORFDWLRQ��IRU�H[DPSOH��RYHUKHDGVWUXFWXUH�"

© SAP AG AC412 3-35

� :KLFK�WUDFLQJ�IDFWRUV�FDQ�EH�XVHG�WR�GLVWULEXWH�WKH�VHQGHU�TXDQWLWLHV"

0HWKRG 6HQGHU $OORF��7RRO 7UDFLQJ�)DFWRU$VVHVVPHQW &RVW�&HQWHU &\FOH 5HFHLYHU�UXOH�LQ

F\FOH,QGLUHFW�DFWLYLW\DOORFDWLRQ��SRVWHG�TW\�,QGLUHFW�DFWLYLW\DOORFDWLRQ��LQYHUVH�7HPSODWH�DOORFDWLRQ

6 Plan reconciliation

6-1 Check UHSRUW�³$FWLYLW\�7\SHV��5HFRQFLOLDWLRQ´ for the planned and scheduledactivities for the FXUUHQW�ILVFDO�\HDU in your sender cost center (FRVW�FHQWHU�JURXS+B6(59��).

&RVW&HQWHU�$FWLYLW\7\SH

6FKHGXOHG$FWLYLW\

3ODQ�$FWLYLW\ 9DULDQFHV�6FKHGXOHG�!�3ODQ�

&DSDFLW\

(1(5��(1+��48$/��48$+��5(3��5(3+��

How do you check your activity network and how can you reconcile it?

6-2 Understanding the concepts: What would be the FRQVHTXHQFHV for a SULFH�FDOFXODWLRQif the planning were QRW�UHFRQFLOHG and had the following combination:

Scheduled Activity > Plan Activity?

Think about this situation carefully (you will find notes in the settings for pricecalculation) or compare your answer with the solutions.

© SAP AG AC412 3-36

6-3 Go to the 3ODQQLQJ�2YHUYLHZ�report for your FRVW�FHQWHU�48$/�� (since this doesnot have a reconciled plan), and check the total costs and the activity quantities plannedthere.

&RVW�&HQWHU ,QG��&RVWV 'HS��&RVWV�48$+��

3ODQ�$FWLYLW\

Fixed Variable Fixed Variable (total)

48$/��

6-4 Execute the SODQ�UHFRQFLOLDWLRQ for your FRVW�FHQWHU�JURXS�+B7(&+�� RQO\ for theFXUUHQW�ILVFDO�\HDU, in the 7HVW�UXQ and ZLWKRXW�EXVLQHVV�SURFHVVHV.

For which cost center does the system recommend a plan adjustment, and how much?

Cost center: _____________ Changes: ___________

Accept the�DXWRPDWLF�SODQ�DGMXVWPHQW by posting the results of the�SODQUHFRQFLOLDWLRQ for your cost centers only.

6-5 In the SODQQLQJ�RYHUYLHZ�compare the costs on your cost center 48$/��with theresults of exercise 2-3.

Which costs have changed due to the plan reconciliation?

&RVW�&HQWHU ,QG��&RVWV 'HS��&RVWV�48$+��

3ODQ�$FWLYLW\


48$/��

7DVNV��DQG��GR�QRW�QHHG�WR�EH�GRQH�LI�\RX�GR�WKH�RSWLRQDO�H[HUFLVHV�

� 3ODQ�FRVW�VSOLWWLQJ'XH�WR�WKH�ORFN�ORJLF��WKH�LQVWUXFWRU�KDV�QRZ�DVVLJQHG�\RXU�FRVW�FHQWHU�3&��WRVSOLWWLQJ�VWUXFWXUH�$&��7KLV�DOORZV�WKH�V\VWHP�WR�VSOLW�WKH�DFWLYLW\�LQGHSHQGHQW�FRVWV�RIWKLV�FRVW�FHQWHU�EHWZHHQ��DFWLYLW\�W\SHV�0$+��DQG�6(7+��XVLQJ�WKH�SODQQHG�DFWLYLW\TXDQWLW\�

�� 7KH�SODQQHG�SULFH�FDOFXODWLRQ�LV�DOVR�QRZ�SRVWHG�E\�WKH�LQVWUXFWRU�

© SAP AG AC412 3-37

2SWLRQDO�([HUFLVHV8QLW��$GYDQFHG�3ODQQLQJ�0HWKRGV7RSLF��3ODQ�&ORVLQJ�DQG�'LIIHUHQWLDWHG�3ODQQLQJ$QDO\VLV

7KHVH�H[HUFLVHV�DUH�QRW�SDUW�RI�WKH�VWDQGDUG�FRXUVH�7KH\�DOVR�LQFOXGH�GLIIHUHQWLDWHG�DOORFDWLRQV�DQG�DQDO\VHV�WRLQFUHDVH�\RXU�XQGHUVWDQGLQJ�RI�SODQQLQJ�)RU�LOOXVWUDWLRQ�SXUSRVHV��VHYHUDO�UHVXOWV�DUH�JLYHQ�LQ�WKH�VROXWLRQV�ZKLFK�\RX�VKRXOG�JHW�LI�\RX�FDUU\�RXW�DOO�WKH�DERYH�WDVNV�FRUUHFWO\�(YHQ�LI�VRPH�RI�\RXU�UHVXOWV�DUH�GLIIHUHQW��\RX�ZLOO�EH�DEOH�WR�OHDUQD�JUHDW�GHDO�IURP�WKH�H[HUFLVHV�

9 After your instructor has assigned your cost center PC## to splitting structure AC, youprepare the splitting of your activity-independent plan costs between the activity types:

9-1 Examine the VSOLWWLQJ�VWUXFWXUH�³$&´. Which FRVW�HOHPHQWV are part of thesplitting?

Cost elements:

Remain in the splitting structure.

9-2 Which method is used for the splitting?

Method:

9-3 6SOLW�WKH�SODQ�FRVWV only for your FRVW�FHQWHU�3&�� as a WHVW�UXQ. What ratio isused to split the activity-independent plan costs of cost center PC## between theMAH## and SETH## activities?

Compare the proportions with the specified plan activity.

© SAP AG AC412 3-38

3ODQ�$FWLYLW\ &RVW 3ODQ�$FWLYLW\�0$+�� 12,000 h

6(7+�� 1,200 h

When the proportions of the split costs reflect those of your plan activities, post thesplit in an 83'$7(�581.

10 Plan price calculation

10-1 View the settings for the price calculation in customizing. Which PHWKRG is usedfor the SULFH�FDOFXODWLRQ�LQ�WKH�SODQ for YHUVLRQ��?

Method: ____________________

Remain in the settings for the version.

10-2 Think back to the exercises for manual planning. Which one of your costcenters/activity types ignores the “Periodic Price” method?

�5HYLHZ�WKH�³$FWLYLW\�RXWSXW�SULFHV´�SODQQLQJ��IRU�\RXU�FRVW�FHQWHU�JURXS+B7(&+��DQG�DOO�DFWLYLW\�W\SHV�> @��

Cost Center/Activity Type:____________ Method:________________

10-3 To which FRVW�FRPSRQHQW�VWUXFWXUH for cost component splits is the pricecalculation in version 0 assigned?

Cost component structure:__________________

10-4 Examine the corresponding FRVW�FRPSRQHQW�VWUXFWXUH. :KLFK�FRVW�HOHPHQWLQWHUYDOV are assigned to the ³([WHUQDO�DFWLYLWLHV´�FRPSRQHQW in the FKDUW�RIDFFRXQWV�,17"

&RPSRQHQW &RVWHOHPHQWV�

��

© SAP AG AC412 3-39


11-1 &DOFXODWH�WKH�SODQ�SULFH in a WHVW�UXQ for the FXUUHQW�ILVFDO�\HDU and your FRVWFHQWHU�JURXS�+B7(&+�� ZLWKRXW�EXVLQHVV�SURFHVVHV. In the following table,enter the calculated price and base (capacity or activity). Choose�SULFH�XQLW�� andthe display variant WRWDO�YDULDEOH for the illustration. Enter the price in�SHULRG�� inthe following table.

&RVW�&HQWHU $FWLYLW\7\SH

2YHUDOO3ULFH

9DULDEOH3ULFH

%DVH�IURP�SODQ�SULFH

LQGLFDWRU�&+,3 MAH##

(1(5�� ENH##

3&�� MAH##

SETH##

48$/�� QUAH##

5(3�� REPH##

1RZ�SRVW�WKH�UHVXOW and remain in the results screen for the price calculation.

11-2 Go to the SHULRG�YLHZ�RI�\RXU�SULFH 0$+�� for cost center &+,3�� What doyou notice?

Remain in the results screen for price calculation.

11-3 Go to the FRVW�FRPSRQHQW VSOLW for FRVW�FHQWHU�3&�� and DFWLYLW\�W\SH�0$+��What costs occur in each period that contains FRPSRQHQW��H[WHUQDO�DFWLYLWLHV,and cost elements 451000 – 419000 and 451000 – 459000

Costs in component 60 (per period): _______________________

11-4 Open an QHZ�VHVVLRQ and go to the ³3ODQ�$FWXDO�9DULDQFH´ report�for SHULRG��and cost center 3&�� only in the information system. What costs are planned forintervals ��±�� and ��±�� for period 1?

Compare this with the costs in component 60 for activity type MAH## (PC##) inperiod 1. Why is this different?

© SAP AG AC412 3-40

11-5 Examine the balance of each of your cost centers in the plan in the 3ODQ�$FWXDO&RPSDULVRQ�report for group +B7(&+�� Call up the report for YHUVLRQ�� and theHQWLUH�FXUUHQW�ILVFDO�\HDU.

&RVW�&HQWHU 3ODQ�%DODQFH��SHULRGV�� &RPPHQWV�RQ�WKH�%DODQFH&+,3��(1(5��3&��48$/��5(3��

Not all cost centers in the plan have been completely credited. Consider the possiblecauses and check them using the solutions.

11-6 Analyze the SULFH�UHSRUW for your cost center group�+B7(&+�� with activity typegroup $7�� for all SHULRGV�RI�WKH�ILVFDO�\HDU.�Set the indicator GLVSOD\�DOO�SULFHVand GLVSOD\�LQ�SULFH�XQLW��. What additional information is provided if the indicatorSXUHO\�LWHUDWLYH is set in the version?

In particular, examine the 0$+�� price for the &+,3�� cost center in the SHULRGYLHZ as compared to both available price indicators (PI 1 <> PI 4).

© SAP AG AC412 3-41

�6ROXWLRQV8QLW��$GYDQFHG�3ODQQLQJ�0HWKRGV7RSLF��0DQXDO�3ODQQLQJ

<RX�QHHG�WR�IROORZ�WKH�LQVWUXFWLRQV�IRU�WKLV�H[HUFLVH�RQ�PDQXDOSODQQLQJ�DV�H[DFWO\�DV�SRVVLEOH�7R�HQVXUH�FODULW\��WKH�IROORZLQJ�XQLWV�SURYLGH�UHVXOWV�WKDW�VKRXOGPDWFK�\RXUV�LI�WKH�DOO�VWHSV�KDYH�EHHQ�FDUULHG�RXW�FRUUHFWO\�

1-1 Planning preparation

&&$��3ODQQLQJ�!�6HW�SODQQHU�SURILOH�6$3$//6DYH�LQ�WKH�XVHU�PDVWHU�UHFRUG(QWHU

2 Activity output

Not every activity type is allowed for all cost center types. You limited each activity typein the master data to certain cost center types. This is why a production cost center (forexample, PC##) can only provide activity types MAH## and SETH##, but not REPH##(repair hours).

&&$��3ODQQLQJ�!�$FWLYLW\�RXWSXW��SULFHV3ODQ�YHUVLRQ�� 7LPH�SHULRG�� FXUUHQW�\HDU&RVW�FHQWHU�JURXS� +B7(&+��$FWLYLW\�W\SH�JURXS� $7��(QWU\�� )RUP�EDVHG2YHUYLHZ

Remain on the planning screen.

2-1 Activity output energy cost center ((1(5##)

6FUROO�WR�FRVW�FHQWHU�(1(5��,Q�URZ�(1+��

© SAP AG AC412 3-42

3ODQ�DFWLYLW\��N:K 'LVWULEXWLRQ�NH\��'.�� &DSDFLW\��N:K '.��3ODQ�3ODQ�SULFH�LQGLFDWRU��33,��

Leave any other rows empty and UHPDLQ�RQ�WKH�SODQQLQJ�VFUHHQ�

2-2 Activity output quality check (48$/##)

6FUROO�WR�FRVW�FHQWHU�48$/��LQ�URZ�48$+��3ODQ�DFWLYLW\��K�� '.�� &DSDFLW\��K�� '.�� 33,��


2-3 Activity output repair cost center (5(3##)

6FUROO�WR�FRVW�FHQWHU�5(3��,Q�URZ�5(3+��3ODQ�DFWLYLW\��K�� '.�� &DSDFLW\��K�� '.�� 33,��


2-4 Activity output production cost center PC (3&##)

6FUROO�WR�FRVW�FHQWHU�3&��LQ�URZ�0$+� 3ODQ�DFWLYLW\��K�� '.�� 33,��LQ�URZ�6(7+�� 3ODQ�DFWLYLW\��K�� '.�� 33,��


2-5 Activity output production cost center chip (&+,3##)

6FUROO�WR�FRVW�FHQWHU�&+,3��6HOHFW�URZ�0$+��

*R�WR�WKH�SHULRG�VFUHHQ�,Q�WKH�SHULRG�VFUHHQ�HQWHU�WKH�IROORZLQJ�SODQQHG�DFWLYLWLHV�-DQ�±�0D\�DQG�2FW�±�'HF�� K�HDFK-XQ�±�6HS� ��K�HDFK

© SAP AG AC412 3-43

*R�WR�WKH�RYHUYLHZ�VFUHHQ�DJDLQ��3ODQQHG�DFWLYLW\� ��K'.�� PDQXDO��ZDV�DXWRPDWLFDOO\�VHW�

6HW�WKH�LQGLFDWRU�IRU�DYHUDJH�SULFHV�LQ�WKH�URZ�IRU�0$+��3ULFH�LQGLFDWRU��Set-up hours are not planned here. 7KHUHIRUH��OHDYH�URZ�6(7+��HPSW\�

&KHFN�DOO�\RXU�YDOXHV�DJDLQ��DQG�SRVW�\RXU�SODQQLQJ�

2-6 Allocation-related control indicators for the planned activities

&&$��3ODQQLQJ�!�$FWLYLW\�RXWSXW��SULFHV6FUROO�WR�WKH�OD\RXW�� FRQWURO�LQGLFDWRUV9HUVLRQ� �7LPH�SHULRG� 7RWDO�IRU�FXUUHQW�ILVFDO�\HDU&RVW�FHQWHU�JURXS� +B7(&+��$FWLYLW\�W\SH�JURXS� $7��)UHH�HQWU\2YHUYLHZ�VFUHHQ� &RPSDUH�WKHVH�ZLWK�WKH�VROXWLRQV�

&KHFN�\RXU�HQWULHV�FDUHIXOO\��E\�VFUROOLQJ�WKURXJK�WKH�FRVW�FHQWHUV��PDNH�DQ\QHFHVVDU\�FKDQJHV��


3ULFH��LQG��3,��3ODQ�

3ULFH�LQG��3,��$FWO�

$OORF&RVW(OHP�

$ &DW�SODQ� &DW�$FW�

(1(5�� ENH## 2 6 639200 1 5

48$/�� QUAH## 1 5 632000 1 3

5(3�� REPH## 1 5 615000 1

3&�� MAH## 1 5 620000 1

3&�� SETH## 1 5 613000 1

&+,3�� MAH## 1 5 620000 X 1

�$Q\�DGGLWLRQDO�URZV�WKDW�DUH�GLVSOD\HG��DQG�KDYH�FRVW�HOHPHQWV�DQG�DFWLYLW\�W\SHFDWHJRULHV�WKDW�DUH�UHDG\�IRU�LQSXW�DUH�QRW�SODQQHG�

© SAP AG AC412 3-44

3 Cost element planning

3-1 Cost Center Group (+B7(&+##)

&&$��3ODQQLQJ�!�&RVW�HOHPHQWV�DFWLYLW\�LQSXWV9HUVLRQ��7LPH�SHULRG�� FXUUHQW�\HDU&RVW�FHQWHU�JURXS� +B7(&+��$FWLYLW\�7\SHV�*URXSV �&RVW�(OHPHQW�*URXS� ),;��(QWU\�� )RUP�EDVHG

3DJH�WR�WKH�FRUUHVSRQGLQJ�FRVW�FHQWHUV�DQG�PDNH�WKH�IROORZLQJ�HQWULHV�

&RVW�&HQWHU &RVW�(OHPHQW )L[HG�3ODQQHG&RVWV

'.

(1(5�� 430000 Salaries 60,000 1

470000 Room costs 18,000 1

48$/�� 430000 Salaries 120,000 1

470000 Room costs 24,000 1

5(3�� 430000 Salaries 108,000 1

470000 Room costs 12,000 1

3&�� 430000 Salaries 480,000 1

470000 Room costs 60,000 1

&+,3�� 430000 Salaries 120,000 1

470000 Room costs 36,000 1

&KHFN�WKH�GDWD�DJDLQ�DQG�VDYH�\RXU�HQWULHV�

3-2 Activity-dependent planning

3-2-1 Activity-dependent costs of the quality cost center (48$/##)

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48$/�� QUAH## 415000 Externalactivities

- 90,000

QUAH## 420000 Wages 60,000 30,000

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3-2-2 Activity dependent costs of the repair cost center REP##

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5(3�� REPH## 415100Externalactivity

- 120,000 - 1,200 h X

Do not forget the�XQLW�K�and the TXDQWLW\�LQGLFDWRU that calls up a warningmessage during FI postings for account assignments of quantities.

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3-2-3 Activity-dependent costs from the energy cost center ((1(5##)

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'.

(1(5�� ENH## 404000Spares

- 18,000 1

ENH## 416100Energy(base/fix.charge)

24,000 1 -

ENH## 416200Energy(use/var.charge)

- 1 180,000 1


3-2-4 Activity dependent costs for PC production (PC##)

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Cost Center $FWLYLW\ CostElement

Fixed PlannedCosts

'. Variable PlannedCosts

'.

3&�� MAH## 420000Wages

240,000 1 300,000 1

MAH## 489000Accruedcosts

60,000 1 60,000 1

SETH## 420000Wages

120,000 1 60,000 1


© SAP AG AC412 3-47

3-2-5 Activity dependent costs for chip production (CHIP##)

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&+,3�� MAH## 420000Wages

240,000 1 150,000 1

MAH## 489000Accruedcosts

12,000 1 120,000 1


3-3 Activity input for both production cost centers

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3-3-1 Activity input for production PC##

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3&�� MAH## ENER## ENH## - 1,200,000 kWh

3&�� MAH## QUAL## QUAH## - 1,200 H

3&�� MAH## REP## REPH## - 1,200 H

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3-3-2 Activity input for chip production (CHIP##)

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&+,3�� MAH## ENER## ENH## - 300,000 kWh

MAH## QUAL## QUAH## - 600 H

MAH## REP## REPH## - -

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4 Plan/actual Comparison for your cost center group H_TECH##:

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&RVW�&HQWHU 3ODQQHG�'HELW $FWLYLW\�7\SHV 3ODQQHG�$FWLYLW\(1(5�� 300,000 ENH## 1,500,000 kWh

5(3�� 240,000 REPH## 1,200 h

48$/�� 324,000 QUAH## 1,500 h

3&�� 1,380,000 MAH## 12,000 h

SETH## 1,200 h

&+,3�� 678,000 MAH## 3,600 h

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5 Optional text taskComparison of methods for automatic allocation of activities in the plan.

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6 Plan reconciliation

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6-1 The $FWLYLW\�7\SHV report: Reconciliation QUAL##

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(1(5��(1+��

1,500,000 kWh 1,500,000 kWh - 3,000,000 kWh

48$/��48$+��

1,800 h 1,500 h 20 % 1,800 h

5(3��5(3+��

1,200 h 1,200 h - 1,500 h

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6-2 Understanding the concepts: Scheduled Activity > Plan Activity?

The plan price calculation would trigger an error message because the plan priceswould not exactly reflect all planned costs (it is possible to determine the tolerancein the settings for price calculations).

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6-3 Planning overview of cost center QUAL##

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�48$+��3ODQ�DFWLYLW\


48$/�� 144,000 -

(independentare always

fixed)

60,000 120,000 1,500 h

© SAP AG AC412 3-51

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Cost Center QUAL##New plan activity 1,800 h (+ 300 h or 20%)

Accept the automatic plan adjustment by SRVWLQJ the results of the�SODQUHFRQFLOLDWLRQ�IRU�\RXU�FRVW�FHQWHU�JURXS�

6-5 Planning overview of cost center QUAL## (according to plan reconciliation)

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�48$+��3ODQ�$FWLYLW\


48$/�� 144,000 -

(independentare always

fixed)

60,000 144,000

(+ 20 %)

1,800 h

(+20 %)

The plan activity and the variable costs were each increased by 20% (activity-dependent variable costs from 120,000 to 144,000).

Variable activity input (or quantity consumption) would likewise have been increasedby 20% , but does not exist here.

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9 Plan cost splitting

9-1 Cost elements in the splitting structure AC

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Remain in the splitting structure.

9-2 Splitting method structure AC

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9-3 Plan cost splitting for cost center PC##

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3ODQ�$FWLYLW\ &RVW 3ODQ�$FWLYLW\0$+�� ~ 490,000 10,000 h

6(7+�� ~ 49,000 1,000 h

The same proportions as the plan activity. Splitting in an update run.


10-1 Methods for price calculation in the plan in version 0

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0HWKRGV�IRU�SULFH�FDOFXODWLRQ�LQ�WKH�SODQ��3HULRGLF�SULFHRemain in the settings for the version.

10-2 Cost center that does not calculate your price as a periodic price:

Cost center CHIP## with price MAH## calculates the price as an average yearlyprice. The average price indicator is set during planning.

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10-3 Cost component structure for cost component split

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Cost component structure IE provides the components of the price calculation.

© SAP AG AC412 3-54

10-4 Component “external activity”

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&RPSRQHQW ��H[WHUQDO�DFW\� &RVWHOHPHQWV�

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11-1 Price calculation for cost center group H_TECH##

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SETH## �� 3ODQ�DFWLYLW\48$/�� QUAH## �� 3ODQ�DFWLYLW\5(3�� REPH## �� 3ODQ�DFWLYLW\

�*LYHQ�SULFHV�DUH�URXQGHG�Remain in the results screen.

© SAP AG AC412 3-55

11-2 Period view of price MAH## of cost center CHIP##.

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The price remains constant, although different activity quantities occur in eachperiod (=average price).

Remain in the results screen for price calculation.

11-3 Cost center PC## and activity type MAH##: Cost component split.

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&RVW�FRPSRQHQW��H[WHUQDO�DFWLYLWLHV�contains about ��costs in each period,most of which is variable.

11-4 Plan/actual variance for period 1 and cost center PC##

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11-5 Plan balance of each cost center

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6KRUW�([SODQDWLRQ

&+,3�� EXW�SHULRGLF�EDODQFH�!�DYHUDJHSULFH�

(1(5�� SULFH�EDVHG�RQ�FDSDFLW\�3&�� 48$/�� 5(3��

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11-6 Price report for cost center group H_TECH##: Purely-iterative indicator

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&RVW�FHQWHU�JURXS� +B7(&+��3HULRG� �'LVSOD\�DOO�VHOHFWHG�SULFHV([HFXWH

6HOHFW�URZV�&+,3��0$+��3,��*R�WR�WKH�SHULRG�YLHZ�

Result: All allocated prices are equally high per period

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© SAP AG AC412 3-57

Result: The system displays various prices (purely-iterative) in the periods

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n When DFWXDO�FRVWV�are entered, primary costs are transferred from the previous component to costaccounting. In the Controlling component (CO), the actual costs are transferred in real time from thecomponents Financial Accounting (FI), Asset Accounting (FI-AA), Materials Management (MM),Production Planning (PP), and Personnel Administration (PA-PA). The costs recorded in thesecomponents were assigned to an object of cost accounting (such as a cost center or internal order).

n In Controlling, all manual actual postings are structured according to the same principle. You canenter data either with individual entry (for complex allocations) or list entry for cases where largequantities of data are involved.

n In contrast to planning (activity dependent), account assignments are�QRW�PDGH�GLUHFWO\�WR�WKHDFWLYLW\�W\SH. Instead, the assignments are made only to the responsible CO object. This minimizesthe effort involved in data entry.

n Activity allocation assigns RQO\�TXDQWLWLHV�to accounts. These quantities are valuated using anexisting plan price. This enables real-time information to be provided on debits and credits for thereceiver and sender.

© SAP AG AC412 4-7

SAP AG 1999


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n 'LUHFW�DFWLYLW\�DOORFDWLRQ means that the internal activities provided are measured, entered, andallocated. To execute direct activity allocation, create an activity type with DFWLYLW\�W\SH�FDWHJRU\��.Note that before you can execute direct activity allocation, you must define which cost centers areproviding which activity types. The activity types must, therefore, be planned on the sender costcenter in the R/3 System.

n To enter a direct activity allocation, enter the cost center providing the activity (sender), the costcenter receiving the activity (receiver), the type of activity, and the quantity of the activity provided.Note that RQO\�RQH�FRVW�FHQWHU can be the VHQGHU�of a direct activity allocation. 7KH�UHFHLYHU�FDQ�EHDQ\�WUXH�FRQWUROOLQJ�REMHFW (such as a cost center, an order, or a project).

n Direct activity allocation credits the sender cost center and debits the receiver cost centers. Thedebits and credits are made using a VHFRQGDU\�FRVW�HOHPHQW�(category 43). The debits and creditsequal the activity quantity provided, multiplied by the activity price where appropriate.

n The cost element used during the direct allocation of internal activity is defaulted by the master datafor the activity type. However, you can change this in the cost center/activity type plan. The costelement cannot be changed in the allocation transaction.

n Direct activity allocation is transaction-based and documented by sender and receiver line items.

© SAP AG AC412 4-8

SAP AG 2001

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n You can PDQXDOO\ enter DFWXDO�SULFHV during activity allocations without having to wait untilrevaluation. It is still possible to calculate actual prices.

n You can manually enter an actual price for an activity type of a cost center independent of actualprice calculation. Particularly in later periods, the planning data is often obsolete. However, there ismore specific information available on changing prices to cover cost differences. With this PDQXDOor SODQQLQJ�SULFH, you can cover cost differences ZLWKRXW�FKDQJLQJ�WKH�SODQQLQJ�GDWD.

n This price is used to valuate activity relationships between cost centers. Depending on the SULFHLQGLFDWRU, the price can be set manually or overwritten retroactively by the actual price calculation.

n The standard planner profile SAPALL contains the planning layout 1-N01 for manual entry of anactual price for activity types of cost centers. The layout also shows you the posted data that existsfor the plan price.

n You can set the fixed or variable portion of the actual price for an activity type per cost center.Furthermore, you can specify the actual price unit and actual price indicator.

© SAP AG AC412 4-9

SAP AG 2001

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n This function enables you to enter PHDVXUHG�DFWLYLW\�TXDQWLWLHV for a cost center and compare themwith the allocated activity quantity. For example, if you allocated activities using indirectly-determined activity quantities (compare target=actual activity allocation or indirect activityallocation), variances can occur in the actual quantities determined. If you use a measured quantity,the system is able to determine a PRUH�SUHFLVH�RSHUDWLQJ�UDWH� This provides more detailedinformation on target costs and the causes of variances. If the allocated quantity differs from themeasured quantity, RXWSXW�TXDQWLW\�YDULDQFHV�occur during variance calculation.

n If you set the corresponding indicator for the cost center’s activity type in the activity master data,you can post these activity quantities for DOO�DFWLYLW\�W\SH�FDWHJRULHV. You can overwrite this defaultduring activity planning for cost centers.

n $FWLYLW\�7\SH�&DWHJRU\��You can also use this function to enter an DFWLYLW\�TXDQWLW\ produced by your cost center that is QRWDOORFDWHG�WR�RWKHU�&RQWUROOLQJ�REMHFWV. You enter this quantity for the purposes of cost centercontrol. This allows the System to calculate the RSHUDWLQJ�UDWH (actual activity divided by planactivity) for your cost center and, consequently, the WDUJHW�FRVWV�DQG�YDULDQFHV. This is whatdistinguishes activity type category 4 from a statistical key figure.

n Activity type category 4 is normally used by DGPLQLVWUDWLRQ�DQG�VDOHV�FRVW�FHQWHUV to allocate coststo Profitability Analysis (CO-PA) using the assessment method.

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SAP AG 2001

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n Expenses are often allocated differently in Financial Accounting (FI) than in Controlling (CO). Forexample, these may be expenses that are only assigned to single periods in FI, but in CO need to bedistributed evenly throughout the periods (YDOXDWLRQ�GLIIHUHQFHV, such as annual oil costs). Thesecould also be costs that are incurred for CO, but are not entered in FI (DGGLWLRQDO�FRVWV, such asaccrued rent).

n The distribution and posting of these DFFUXHG�FRVWV�is called DFFUXDO�FDOFXODWLRQ.

n You can calculate accruals in two ways:

• You can post accrued costs by UHFXUULQJ�HQWU\�LQ�)LQDQFLDO�$FFRXQWLQJ and thus pass them onto Controlling.

• You can calculate accrued costs in FRVW�DFFRXQWLQJ using the costs posted there. You can use thefollowing approaches:

- Accrual calculation using the SHUFHQWDJH�PHWKRG(overhead percentage rate)

- Accrual calculation using the WDUJHW DFWXDO�PHWKRG(postings based on the amount of planned accrued costs in actual data, either dependent orindependent on activity)

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n The WDUJHW DFWXDO�PHWKRG is used for the DFFUXDO�FDOFXODWLRQ�RI�DFWLYLW\�GHSHQGHQW�FRVWV. Thismethod is particularly useful where you can plan accrual on a period basis and where the costs areactivity-dependent. You plan activity-dependent primary costs using an DFFUXDO�FRVW�HOHPHQW��FRVWHOHPHQW�FDWHJRU\�� for the following:

• Cost centers for which you want to calculate accrual

• The time period in which you want to execute accrual calculations

n When FDOFXODWLQJ�DFFUXDO in actual, the System determines the target costs of the relevant costcenter based on an activity type, and inserts the target values in the actual value fields. Intarget=actual accrual calculation, you determine which FUHGLW�REMHFW (cost center or order) iscredited for each WDUJHW DFWXDO�FRVW�HOHPHQW.

n Before you define a target=actual accrual calculation, you must:

• Create target=actual cost elements (category 4).

• Run activity type planning for the cost centers and activity types.

• Plan activity-dependent primary costs under a target=actual cost element.

n The activity-dependent plan costs are used in target cost calculations to determine the accrualamounts for the target=actual method. The WDUJHW�FRVWV of a cost center or activity type aredetermined using the following calculation: Fixed plan costs plus variable plan costs, multiplied bythe operating rate of the activity type of the cost center.

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SAP AG 2001


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� ,QGLUHFW�DFWLYLW\�DOORFDWLRQ automatically assigns activities in the actual data. Unlike the direct,manual allocation of activity, you need to define keys to be used for the DXWRPDWLF�SHULRGLFDOORFDWLRQ�RI�DFWXDO�DFWLYLWLHV� In the same way as all other periodic allocation methods, indirectactivity allocation uses VHJPHQWV�DQG�F\FOHV to define sender and receiver relationships. You definethe processing methods for each segment. Different methods can occur together in one cycle. Thecosts are allocated using a VHFRQGDU\�FRVW�HOHPHQW�IURP�FDWHJRU\�� The cost elementassignment is defaulted from the master data of the activity type for the cost center/activity typeplan, and can be changed.

� &RVW�FHQWHUV function as VHQGHUV in indirect activity allocation. The UHFHLYHUV�of an indirectactivity allocation�can be FRVW�FHQWHUV��:%6�HOHPHQWV��LQWHUQDO�RUGHUV��FRVW�REMHFWV��RU�EXVLQHVVSURFHVVHV�

� 'HSHQGLQJ�RQ�WKH�DFWLYLW\�W\SH�FDWHJRU\, you can use one of two allocation methods:

� If you can calculate the WRWDO�DFWLYLW\ for the VHQGHU, use indirect activity allocation to distribute theposted activity quantities from the senders to the receivers, using specific keys. If activities are tobe posted to a sender object, use DFWLYLW\�W\SH�FDWHJRU\�� (manual entry, indirect allocation). Thecorresponding segment must use the �3RVWHG�TXDQWLWLHV��VHQGHU�UXOH. All UHFHLYHU�UXOHV are validhere except "fixed quantities".

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� If you cannot calculate the DFWXDO�DFWLYLW\�TXDQWLW\�for certain DFWLYLW\�W\SHV, or if this is WRR�WLPH�FRQVXPLQJ, the R/3 System determines the activity using the following methods : The senderactivity quantity is derived from the receiver tracing factors (with global or a weighted factor that isdefined per sender) or from the corresponding entries in the segment definition (as a fixed sender orreceiver quantity).

� This second form of indirect activity allocation uses DFWLYLW\�W\SH�FDWHJRU\�� (indirect entry,indirect allocation). The affected segment must either use the sender rule �,QYHUVHO\�&DOFXODWHG4XDQWLW\��along with any receiver rule, or the identical sender and receiver rules "FixedQuantities". If you use sender rule for LQYHUVHO\�FDOFXODWLQJ�WKH�TXDQWLW\, the sender-specificweighting factors mentioned above are calculated with the VHQGHU�YDOXHV function (Default Value =1).

� :KHQ�WKH�F\FOH�LV�UXQ, the system first calculates the allocation bases of the receivers, to determinehow the activities of the sender should be distributed. The sum of the tracing factors multiplied withthe "sender values" is the total activity of the sender. This quantity is then credited to the sender anddebited to the receivers accordingly.

© SAP AG AC412 4-15

SAP AG 1999



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n 7HPSODWH�DOORFDWLRQ is used to calculate the quantities consumed by the receiver cost centers.

n The costs are calculated by valuating the quantities with prices.

n To calculate the required data, the template uses R/3 VWDQGDUG�or XVHU�GHILQHG�IXQFWLRQV. Thesefunctions make it possible to reference specific field contents or apply complex algorithms tooperative data from the R/3 system.

n Template allocation can be made to a cost center independent of the activity and/or depending on theactivity.

n A requirement for template allocation to a cost center is that a WHPSODWH�must be DVVLJQHG�WR�WKH�FRVWFHQWHU. You make this assignment by entering a template in the master data of the cost center.

n The allocation is based on periods and fiscal years.

n In addition to cost centers and cost center/activity types, the receiver objects for template allocationscan be profitability segments, cost objects, and business processes.

© SAP AG AC412 4-16

SAP AG 1999

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n A WHPSODWH is a G\QDPLF�WRRO�that uses functions and formulas to calculate values and thatdetermines the result of Boolean expressions (true or false). It consists of a table (row/column)structure.

n You can enter an object yourself (such as cost center 1000 and activity type 1410) in the REMHFWFROXPQ, or you can have the system determine this for you during evaluation (for example, the costcenter of a specific cost center category).

n You can use it to VHW�WKH�YDOXH of an item to active or inactive, to define FRQGLWLRQV that are checkedduring the evaluation or to set requirements for allocations.

n In activity-independent template allocation, the variable quantity factor determines the plannedsender output quantity by multiplying the output quantity of the receiver object with the variablefactor. You can enter a constant value for the factor, or allow the system to calculate it automaticallyat the time of evaluation.

n The planned fixed quantities represent fixed consumption quantities that you enter as constant valuesor have the system calculate automatically at the time of evaluation.

© SAP AG AC412 4-17

SAP AG 2001

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n The�WDUJHW DFWXDO�DFWLYLW\�DOORFDWLRQ�is a SDUWLFXODU�W\SH�RI�LQGLUHFW�DFWLYLW\�DOORFDWLRQ�IRU�DFWXDOTXDQWLWLHV� In contrast to the other forms of indirect activity allocation, it uses iterative (step-by-step)calculations based on the activity network and the RSHUDWLQJ�UDWH�DV�D�WUDFLQJ�IDFWRU.

n The SURFHGXUH for target=actual activity allocation is as follows:

• Plan your activity relationships as usual. The VHQGHU�FRVW�FHQWHUV plan their DFWLYLW\�RXWSXW and use activity type category 1,2, or 3 in the planned data. Category 1 is normally used.

• The UHFHLYHUV plan their DFWLYLW\�LQSXW of the activities produced by the cost centers. This gives you your planned activity network. The target=actual method requires a completely reconciledplan at period level.

• After SRVWLQJ�WKH�DFWXDO�DFWLYLWLHV�WR�WKH�UHFHLYHUV, the system can determine an RSHUDWLQJUDWH.Using this rate and the (fixed/variable) plan activity output, the system calculates the targetactivity output for the receiving cost centers. This results in the target activity of the sender cost centers.

• The variable portion of the plan activity quantity is adjusted by the target=actual activityallocation for the receiver cost centers/activity types, and is updated as the variable actual activity quantity. The fixed part is transferred from the plan to actual in the target=actual activity calculation.

n This actual allocation requires the use of the actual activity type FDWHJRU\�� (target=actualallocation). The target=actual allocation is LWHUDWLYH, which means that recursive activityrelationships are taken into account.

© SAP AG AC412 4-18

SAP AG 2001

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n As a rule, target=actual activity allocation is primarily used if the service cost center’s activity isdirectly dependent on the operating levels of the primary cost centers.

n In the H[DPSOH on the slide, the target=actual activity allocation of a energy cost center is described:

1. First, all cost centers plan their activity output.

2. When planning activity input, the two production cost centers determine how many kWh theywant to consume.

3. After the actual activities have been posted to the receivers (machine hours), an operating ratecan be derived for each production cost center (in this case: 92% and 120%).

4. During target=actual activity allocation, the fixed planned input quantities are posted in theactual data. The variable input quantities are multiplied by the operating rate and correspondingactual postings are made.

n Result:

é The energy cost center produces an actual quantity of 125,000 kWh (plan 100,000 kWh), of whichthe receivers consume an actual quantity of 120,000 kwh (plan 100 kWh) and 23,000 kWh (plan50 kWh) respectively.

© SAP AG AC412 4-19

SAP AG 1999

l 'HVFULEH�WKH�FRQFHSW�RI�DFWXDO�DFWLYLW\�DOORFDWLRQl 3HUIRUP�WUDQVDFWLRQ�EDVHG�DFWLYLW\�DOORFDWLRQVl ([SODLQ�DQG�XVH�WKH�WHFKQLTXHV�RI�SHULRGLF

DFWLYLW\�DOORFDWLRQ


$FWXDO�&RVW�$OORFDWLRQ��6XPPDU\

© SAP AG AC412 4-20

�([HUFLVHV8QLW��$FWXDO�&RVW�$OORFDWLRQ


• Execute transaction-based postings and activity allocations

• Use the target=actual procedure for accrued cost calculations

• Describe the concept of entering sender activities

• Configure and use automatic periodic procedures for activityallocations, such as indirect activity allocation or target=actual activityallocation

After closing the planning, post various costs in the current period to yourcost centers. Additionally, allocate your activity types from category 1 tothe receiver (based on transactions).

Post the accrued costs from both production cost centers using thetarget=actual procedure using the operating rate of the receiver costcenter.

You want to make certain postings and allocations at period-end closingthat were not possible to do manually because they could not be measuredor because the effort to measure them would have been too great (activitytype categories 2, 3 and 5).

Post the sender activities of the quantity assurance cost center (category3), and allocate them according to statistical key figure “produced units”to the production cost centers.

Allocate and post the activities of the energy cost center (category 5)using the operating rate of the receiver. This ensures that the activityfluctuations of the production cost centers affect the consumption ofenergy activities.

1 Transaction-Based Postings

1-1 Preparation: Change your XVHU�VHWWLQJV�so that the analysis period for planning andthe reporting period are set to the current period.

1-2 G/L account posting:

Enter the following actual postings for your cost centers in the current period. Makethe posting using the FXUUHQW�GDWH and choose the HQWU\�YDULDQW�ZLWK�FRVW�FHQWHU.Choose the 9��QR�FRQWURO� control indicator and enter the following items.

To simplify the process, you can select the 7HPSODWH�$&��D and replace the costcenter number�with your number. Check your entries before making the posting.

© SAP AG AC412 4-21

*�/DFFRXQW

'HELW�&UHGLWLQGLFDWRU

$PRXQW 7D[ &RVW�&HQWHU

�� D 3,000 V0 ENER##

�� D 2,000 V0 ENER##

�� D 15,000 V0 ENER##

�� D 5,000 ENER##

�� D 1,500 V0 ENER##

�� D 6,000 V0 QUAL##

�� D 8,000 QUAL##

�� D 10,000 QUAL##

�� D 2,000 V0 QUAL##

�� D 60,000 PC##

�� D 40,000 PC##

�� D 5,000 V0 PC##

�� D 32,500 CHIP##

�� D 10,000 CHIP##

�� D 3,000 V0 CHIP##

�� C 203,000

1-3 Activity allocations

Allocate the activities of your production cost centers PC## and CHIP## directly toa production order. To simplify the transaction, allocate them all to order $&��.Execute the allocation in the entry variant ³2UGHU´ and enter the following in theOLVW�HQWU\:

Sender Center Sender ActivityType

Receiver Order 8QLW Total quantity

3&�� MAH## AC412 H 1.200

3&�� SETH## AC412 H 100

&+,3�� MAH## AC412 H 320

© SAP AG AC412 4-22

2 Period-end closing allocations

2-1 Target=Actual Method for Accrual Calculation

The cost centers PC## and CHIP## there is a yearly cost for waste disposal relatedto production. You have already planned these accrued costs under cost element489000 (misc. accrued costs). Because these costs occur only once a year, you wantto accrue the costs evenly over the months. As these costs fluctuate depending onactivity, use the target=actual accrual method

2-1-1 Analyze the FRVW�HOHPHQW��. Which FRVW�HOHPHQW�FDWHJRU\ containsthe cost element?

2-1-2 Go to the planning overview for your cost center PC##: Which fixed andvariable costs are planned under this cost element (489000) for the currentperiod? Name the activity type (activity dependent) for which you areplanning.

&RVW�(OHPHQW &RVW�&HQWHU $FWLYLW\�7\SH )L[HG�3ODQQHG�&RVWV 9DULDEOH�3ODQQHG�&RVWV�� 3&��

2-1-3 Check the target=actual accruals in Customizing. Which object serves as theDFFUXDO�REMHFW for the target=actual accrual for cost center PC## (note:�WKHFRVW�FHQWHU�EHORQJV�WR�EXVLQHVV�DUHD��.Accrual object: _______________________

2-1-4 Check the operating rate of cost center PC## for activity type MAH## usingthe Plan/Actual Variance Report.

&RVW&HQWHU

$FWLYLW\�7\SH $FWXDO�$FWLYLW\ 3ODQ�$FWLYLW\ 2SHUDWLQJ�UDWH

� �9DULDQFH��3&�� MAH## %

2-1-5 Execute the accrual for the current period and both of your production costcenters (H_PROD##) in an update run. Which costs are posted in actual tothe cost centers under cost element 489000? Describe the results of theactual cost calculation for cost center PC##

&RVW�HOHPHQW��&RVW�&HQWHU $FWLYLW\�7\SH 7RWDO�9DOXH )L[��9DOXH3&�� MAH##

© SAP AG AC412 4-23

Calculation for PC## with activity type MAH##:

2-1-6 Check the results of the accrual in the Plan/Actual Variance Report for costcenter PC##. Which costs are posted to the cost centers in actual for thecurrent period?

&RVW�&HQWHU &RVW�(OHPHQW $FWXDO�&RVWV 3ODQ�&RVWV3&�� 489000

2-2 Indirect Activity Allocations

*HQHUDO�'HVFULSWLRQ�)RU�WKH�FRVW�FHQWHU�4XDOLW\�$VVXUDQFH��48$/��\RX�FDQ�HQWHU�WKH�H[DFW�DFWXDODFWLYLW\�SHU�SHULRG��VHQGHU�DFWLYLW\��EXW�\RX�FDQ�QRW�HQWHU�ZKLFK�UHFHLYHU�FRVWFHQWHUV�FRQVXPHG�WKHVH�DFWLYLWLHV��WRR�FRPSOH[��+RZHYHU��\RX�NQRZ�IURPH[SHULHQFH�WKDW�WKH�TXDOLW\�DVVXUDQFH�KRXUV�GHSHQG�RQ�WKH�QXPEHU�RI�SURGXFHGXQLWV��$V�GLIIHUHQW�XQLWV�DUH�SURGXFHG��3&¶V�DQG�&KLSV��\RX�PXVW�GHWHUPLQH�DZHLJKWHG�DYHUDJH�UDWLR�WKDW�UHIOHFWV�WKH�LQVSHFWLRQ�HIIRUW�

2-2-1 Sender activities: Enter the sender activities for cost center QUAL## fortoday (160 h of activity type QUAH##). Since the activity type category is$FWXDO��, you can enter this sender activity. The allocation of these postedquantities should automatically occur every period through the use ofindirect activity allocation.

2-2-2 Enter the statistical key figure 1352' (produced units) for both productioncost centers PC## and CHIP##, under today’s date. This statistical keyfigure serves as the basis for the allocation of quality checks.

5HFHLYHU�&HQWHU 6WDWLVWLFDO�NH\�ILJXUH 4XDQWLW\3&�� NPROD 120

&+,3�� NPROD 400

© SAP AG AC412 4-24

2-2-3 &\FOH�SURFHVVLQJ:

*HQHUDO�([SODQDWLRQ�<RX�ZDQW�WR�DOORFDWH�WKH�DFWLYLWLHV�RI�FRVW�FHQWHU�48$/��WR�WKH�SURGXFWLRQFRVW�FHQWHUV��7R�GR�WKLV��\RX�XVH�WKH�TXDQWLWLHV�DOUHDG\�HQWHUHG��DQGGLVWULEXWH�WKHP�WR�WKH�UHFHLYHU�FRVW�FHQWHUV��FRVW�FHQWHU�JURXS�+B352'��XVLQJ�WKH�VWDWLVWLFDO�NH\�ILJXUH�1352'��%DVHG�RQ�\RXU�H[SHULHQFH��\RXNQRZ�WKDW�LQVSHFWLRQV�IRU�3&¶V�WDNH��WLPHV�DV�PXFK�HIIRUW�DV�WKH\�GR�IRU&KLSV��DQG�WKHUHIRUH�\RX�DSSO\�D�ZHLJKWHG�UDWLR�

2-2-3-1 Create a cycle named ,/94�� beginning at the VWDUW�RI�WKHFXUUHQW�ILVFDO�\HDU� that takes the corresponding defaults intoconsideration.

In the first segment (6�) you define the for the VHJPHQW�KHDGHU,��RI�WKH�DFWXDO�SRVWHG�TXDQWLWLHV are to be allocatedaccording to the receiver tracing factor 9DULDEOH�SRUWLRQ based onthe DFWXDO�VWDWLVWLFDO�NH\�ILJXUH.Enter the cost center 48$/�� with the activity type 48$+�� asVHQGHU and the cost center group +B352'�� as UHFHLYHU.Define the statistical key figure 1352' as the UHFHLYHU�WUDFLQJIDFWRU. Using ZHLJKWLQJ�IDFWRUV� you determine that cost centerPC## (for example, 1000) requires ten times as much effort as costcenter CHIP## (for example, 100).

Assign the cycle to a F\FOH�UXQ�JURXS, which you FUHDWH under aQHZ�UXQ�JURXS�$*�� (“with Parallel Processing”). This ensuresthat all cycles can run in parallel in the course.

Check and save the cycle.

2-2-3-2 Run your F\FOH�,/94�� in the WHVW�UXQ for the FXUUHQW�SHULRG.What quantities are allocated from the sender? How many qualityhours are posted to the receiver?

6HQGHU� 5HFHLYHU�48$/�� h &+,3�� h

3&�� h

Explain the quantity calculation

Repeat the cycle in the XSGDWH�UXQ.

2-2-3-3 Go to the F\FOH�RYHUYLHZ and display DOO�F\FOHV for indirect actualactivity allocation.

Change the overview layout so that the columns /DVW�FKDQJHG�E\,&\FOH�UXQ�JURXS and /DVW�H[HFXWHG�RQ are also displayed.

From the overview go directly to the cost accounting documentthat you generated.

Document number: _____________________

© SAP AG AC412 4-25

What amount was credited to Sender QUAL##?

48$/��!�&+,3��48$/��!�3&��

2-3 Target=actual activity allocation for cost center ENER##:

*HQHUDO�([SODQDWLRQ�$V�\RX�FDQQRW�H[DFWO\�PHDVXUH�WKH�DFWLYLW\�RI�WKH�HQHUJ\�FRVW�FHQWHU��EXW�VWLOO�ZDQWWR�GLVWULEXWH�LW�IDLUO\�WR�WKH�UHFHLYHU��\RX�XVH�WKH�WDUJHW DFWXDO�DFWLYLW\�DOORFDWLRQ�7KLV�DOORZV�\RX�WR�GHWHUPLQH�WKH�DFWLYLW\�IORZ�IURP�WKH�VHQGHU�UHODWLYH�WR�WKHRSHUDWLQJ�UDWH�RI�WKH�UHFHLYHU�FRVW�FHQWHUV�

2-3-1 Enter cost center (1(5�� in the planning overview for the current period.What quantity of energy activities ENH## are to be transferred (fixed andvariable) to receivers PC## and CHIP##?

&RVW�&HQWHU $FWLYLW\�7\SH 5�&RVW�&HQWHU 5�$FWLYLW\ )L[HG�TXDQWLW\ 9DU��4XDQWLW\(1(5�� ENH## CHIP## MAH## kWh kWh

(1(5�� ENH## PC## MAH## kWh kWh

2-3-2 Use the Actual/Plan Variance report to analyze the current RSHUDWLQJ�UDWHfor the receiver cost centers PC## and CHIP## in the current period.

&RVW�&HQWHU $FWLYLW\�7\SH $FWXDO�$FWLYLW\ 3ODQ�$FWLYLW\ 2SHUDWLQJ�UDWH(%Variance + 100)

3&�� MAH## h h %

&+,3�� MAH## h h %

2-3-3 Execute 7DUJHW $FWXDO�DFWLYLW\�DOORFDWLRQ in WHVW�UXQ for the FXUUHQWSHULRG, and your cost center group +B7(&+�� in YHUVLRQ��What operating rate did cost center ENER## have in the current period?

Operating rate from ENER##. __________ %

Post the results

2-3-4 Use the Actual/Plan Variance Report to determine which actual costs fromcost center ENER## were allocated to the receiver PC##. Go to the lineitems of cost element 639200 and choose display variant “ActivityAllocation”.

6HQGHU��$FWLYLW\�7\SH 5HFHLYHU�$FWLYLW\�7\SH 4W\ 9DOXH(1(5��(1+�� /

© SAP AG AC412 4-26

6ROXWLRQV8QLW��$FWXDO�&RVW�$OORFDWLRQ

1 Transaction-Based Postings

1-1 Preparation: 8VHU�6HWWLQJV&&$��,QIRUPDWLRQ�6\VWHP�!�8VHU�6HWWLQJV3ODQQLQJ�SHULRG��6HOHFW�WKH�FXUUHQW�SHULRG�DQG�ILVFDO�\HDU�5HSRUWLQJ�SHULRG��6HOHFW�WKH�FXUUHQW�SHULRG�DQG�ILVFDO�\HDU�6DYH�DQG�UHWXUQ�

1-2 G/L account posting:

$FFRXQWLQJ�!�)LQDQFH�!�*HQHUDO�/HGJHU�!�3RVWLQJ�!�3RVW�*�/�$FFRXQW(QWHU'RFXPHQW�'DWH� WRGD\¶V�GDWH&KRRVH� 6FUHHQ�YDULDQW��:LWK�FRVW�FHQWHU�

&KRRVH�7HPSODWH�$&��E�DQG�FKDQJH�WKH�FRVW�FHQWHU�QXPEHUV�%HIRUH�VDYLQJ��HQVXUH�WKDW�DOO�YDOXHV�DUH�FRUUHFW�DQG�WKHQ�FKRRVH��3RVW

*�/�DFXW 'HELW�FUHGLWLQGLFDWRU

$PRXQW 7D[ &RVW�&HQWHU

�� D 3,000 V0 ENER##

�� D 2,000 V0 ENER##

�� D 15,000 V0 ENER##

�� D 5,000 ENER##

�� D 1,500 V0 ENER##

�� D 6,000 V0 QUAL##

�� D 8,000 QUAL##

�� D 10,000 QUAL##

�� D 2,000 V0 QUAL##

�� D 60,000 PC##

�� D 40,000 PC##

© SAP AG AC412 4-27

�� D 5,000 V0 PC##

�� D 32,500 CHIP##

�� D 10,000 CHIP##

�� D 3,000 V0 CHIP##

�� C 203,000

'LVUHJDUG�SRVVLEOH�ZDUQLQJ�PHVVDJHV�E\�SUHVVLQJ�HQWHU�

1-3 Activity allocations

&&$��$FWXDO�SRVWLQJ�!�(QWHU�DFWLYLW\�DOORFDWLRQ&KRRVH�WKH�VFUHHQ�YDULDQW�2UGHU&KRRVH�WKH�OLVW�YDULDQW�(QWHU�WKH�JLYHQ�LWHPV�

Sender Center Sender ActivityType

ReceiverOrder

8QLW Total quantity

3&�� MAH## AC412 H 1,200

3&�� SETH## AC412 H 100

&+,3�� MAH## AC412 H 320

3RVW�WKH�DOORFDWLRQV�

2 Period-end closing allocations

2-1 Target=Actual Method for Accrual Calculation

2-1-1 Analyze cost element 489000

&&$��0DVWHU�'DWD�!�&RVW�(OHPHQW�!�,QGLYLGXDO�3URFHVVLQJ�!�'LVSOD\&RVW�HOHPHQW� ��&RVW�(OHPHQW�&DWHJRU\� ��$FFUXDO�DFFRUGLQJ�WR�7DUJHW $FWXDO

2-1-2 Planning overview of cost center PC##

&&$��,QIRUPDWLRQ�6\VWHP�!�5HSRUWV�IRU�&RVW�&HQWHU�$FFRXQWLQJ�!3ODQQLQJ�5HSRUWV�

&RVW�&HQWHUV��3ODQQLQJ�2YHUYLHZ&RVW�FHQWHU� 3&��3HULRG� FXUUHQW�SHULRG9HUVLRQ� �([HFXWH

(QWHU�WKH�YDOXHV�JLYHQ�LQ�WKH�WDEOH

© SAP AG AC412 4-28

&RVW�(OHPHQW &RVW�&HQWHU $FWLYLW\�7\SH )L[HG�3ODQQHG&RVWV

3ODQQHG�YDULDEOH�&RVWV

�� 3&�� MAH## 5,000 5,000

2-1-3 Accrual object for Target=Actual accrual

,0*� &RQWUROOLQJ�!�2YHUKHDG�&RQWUROOLQJ�!�&RVW�&HQWHU�$FFRXQWLQJ!�$FWXDO�3RVWLQJ�!�3HULRG�(QG�&ORVLQJ�!�$FFUXDO�!�7DUJHW $FWXDO0HWKRG�!�0DLQWDLQ�7DUJHW $FWXDO�&UHGLW��0DLQWDLQ�7DUJHW $FWXDO�&UHGLW

&RVW�HOHPHQW�� 'HWDLO�6FUHHQ2EMHFWV�LQ�FRPSDQ\�FRGH��DQG�EXVLQHVV�DUHD��DUH�GHILQHG�E\

2UGHU��$(8'(��7

2-1-4 Operating rate of cost center PC##

&&$��,QIRUPDWLRQ�6\VWHP�!�5HSRUWV�IRU�FRVW�FHQWHU�DFFRXQWLQJ�!�&RVWFHQWHUV��$FWXDO�SODQ�YDULDQFH&RVW�FHQWHU� 3&��3HULRG� FXUUHQW�SHULRG�LQ�FXUUHQW�\HDU9HUVLRQ� �([HFXWH

&RVW�&HQWHU $FWLYLW\�7\SH $FWXDO�$FWLYLW\ 3ODQ�DFWLYLW\ 2SHUDWLQJ�UDWH� 9DULDQFH��

3&�� MAH## 1,200 h 1,000 h 120 %

2-1-5 Execution of the accrual:

&&$��$FWXDO�SRVWLQJV�!�3HULRG�HQG�FORVLQJ�!�,QGLYLGXDO�)XQFWLRQV�!$FFUXDO&RVW�FHQWHU�JURXS� +B352'��3HULRG� FXUUHQW�SHULRG�LQ�FXUUHQW�ILVFDO�\HDU8SGDWH�5XQ([HFXWH

© SAP AG AC412 4-29

&RVW�HOHPHQW��&RVW�&HQWHU $FWLYLW\�7\SH 7RWDO�9DOXH )L[HG�9DOXH3&�� MAH## 11,000 5,000

7KH�IL[HG�FRVWV��DUH�SRVWHG�LQ�$FWXDO�DV�SODQQHG�7KH�YDULDEOH�SODQ�FRVWV�IRU�KD]DUGRXV�ZDVWH�DUH�PXOWLSOLHG�ZLWK�WKHRSHUDWLQJ�UDWH�DQG�SRVWHG�LQ�$FWXDO�� 7KLV�SRVWLQJUHVXOWV�LQ�WKH�DERYH�RUGHU�EHLQJ�FUHGLWHG��$OO�),�SRVWLQJV�UHJDUGLQJKD]DUGRXV�ZDVWH�ZLOO�WKHQ�EH�SRVWHG�WR�WKLV�RUGHU�

2-1-6 Results of accrual calculation

&&$��,QIRUPDWLRQ�6\VWHP�!�5HSRUWV�IRU�FRVW�FHQWHU�DFFRXQWLQJ�!$FWXDO�3ODQ�9DULDQFH&RVW�FHQWHU� 3&��3HULRG� FXUUHQW�SHULRG�LQ�FXUUHQW�ILVFDO�\HDU9HUVLRQ� �([HFXWH

&RVW�&HQWHU &RVW�(OHPHQW $FWXDO�&RVWV 3ODQ�&RVWV3&�� 489000 11,000 10,000

2-2 Indirect Activity Allocations

2-2-1 Sender activities

&&$��$FWXDO�3RVWLQJV�!�(QWHU�6HQGHU�$FWLYLWLHV*R�WR�WKH�OLVW�VFUHHQ�6HQGHU�&HQWHU� 48$/��$FWLYLW\�7\SH� 48$+��$FWLYLW\�4XDQWLW\� ��K6DYH

2-2-2 Enter statistical key figure NPROD

&&$��$FWXDO�3RVWLQJV�!�6WDWLVWLFDO�.H\�)LJXUHV�!�(QWHU

*R�WR�WKH�OLVW�VFUHHQ�

5HFHLYHU�&HQWHU 6WDWLVWLFDO�.H\�)LJXUH 4W\3&�� NPROD 120

&+,3�� NPROD 400

&KRRVH�6DYH�

© SAP AG AC412 4-30

2-2-3 &\FOH�SURFHVVLQJ:

2-2-3-1 Create Cycle

&&$��3HULRG�(QG�&ORVLQJ�!�,QGLYLGXDO�)XQFWLRQV�!�$OORFDWLRQV!�,QGLUHFW�$FWLYLW\�$OORFDWLRQ

&UHDWH�DGGLWLRQDO�F\FOH&\FOH��,/94��6WDUW�GDWH� ��&XUUHQW�ILVFDO�\HDU(QWHU

7H[W��$OORFDWLRQ�4XDOLW\��$WWDFK�VHJPHQW(QWHU

6HJPHQW�QDPH� 6��,QGLUHFW�$FWLYLW\�$OORFDWLRQ��,$$��4XDOLW\��

6HQGHU�YDOXHV� 5XOH� 3RVWHG�DPRXQWV3RUWLRQ� �� $FWXDO�YDOXHV

5HFHLYHU�WUDFLQJ�IDFWRU�5XOH� 9DULDEOH�SRUWLRQV7\SH� $FWXDO�VWDWLVWLFDO�NH\�ILJXUHV

6HQGHU�5HFHLYHU�6HQGHU��&RVW�&HQWHU� 48$/��6HQGHU�$FWLYLW\�7\SH� 48$+��5HFHLYHU�±�&RVW�&HQWHU�*URXS��+B352'��

5HFHLYHU�WUDFLQJ�IDFWRU�9DULDEOH�SRUWLRQ�W\SH�� $FWXDO�VWDWLVWLFDO�NH\�ILJXUHV6WDWLVWLFDO�NH\�ILJXUH� 1352'

5HFHLYHU�ZHLJKWLQJ�IDFWRUV��SHU��&+,3�� 3&�� 3URGXFHG�XQLWV�RI�3&¶V�UHTXLUH��[�DV�PXFK�HIIRUW�WR�LQVSHFWDV�&KLSV��

© SAP AG AC412 4-31

+HDGHU�6FUHHQ�&KHFN6DYH

*RWR�!�&\FOH�5XQ�*URXS�(QWHU�$*��DQG�FKRRVH�&UHDWH7H[W��(QWHU�³ZLWK�SDUDOOHO�SURFHVVLQJ´&RQILUP�ZLWK�(QWHU6DYH5HWXUQ

6DYH�WKH�HQWLUH�F\FOH�DQG�H[LW�VFUHHQ�

2-2-3-2 Execute Cycle

&&$��3HULRG�(QG�&ORVLQJ�!�,QGLYLGXDO�)XQFWLRQV�!�$OORFDWLRQV!�,QGLUHFW�$FWLYLW\�$OORFDWLRQ3HULRGV� FXUUHQW�WR�FXUUHQW)LVFDO�\HDU� &XUUHQW�ILVFDO�\HDU&\FOH� ,/94��(QWHU6HOHFW�7HVW�UXQ([HFXWH

5HVXOWV�6HQGHU� 5HFHLYHU�48$/�� -160 h &+,3�� 40 h

3&�� 120 h

5HSHDW�WKH�F\FOH�LQ�DQ�XSGDWH�UXQ�

Reason: The 160 h from cost center QUAL## (posted actual quantities) areallocated as follows:

CHIP## receives 40 h: Calculation basis: 400 allotments (posted statisticalkey figure NPROD = 400 pieces) * 1 (weighting factor)

PC## receives 120 h: Calculation basis: 1,200 allotments (posted statisticalkey figure NPROD = 120 pieces) * 10 (weighting factor)

© SAP AG AC412 4-32

2-2-3-3 Cycle Overview

&&$��3HULRG�(QG�&ORVLQJ�!�,QGLYLGXDO�)XQFWLRQV�!�$OORFDWLRQV!�,QGLUHFW�$FWLYLW\�$OORFDWLRQ

$GGLWLRQDO�!�&\FOH�!�'LVSOD\�2YHUYLHZ6HOHFW��,QGLUHFW�DFWLYLW\�DOORFDWLRQ��DQG��DFWXDO��DQG�WKHQFKRRVH�([HFXWH�VHOHFWLRQ

&KDQJH�WKH�RYHUYLHZ�OD\RXW�VR�WKDW�WKH�ILHOGV��3UHYLRXV3URFHVVLQJ��DQG��&\FOH�UXQ�JURXS��DUH�DGGHG�WR�WKHGLVSOD\�

6HOHFW�WKH�F\FOH�DQG�FKRRVH��3UHYLRXV�3URFHVVLQJ�(QWHU'RFXPHQW�QXPEHU�BBBBBBBBBBBBBBBBBBBB

'RXEOH�FOLFN�RQ�WKH�GRFXPHQW�

48$/��!�&+,3�� a�� K� ��3ODQQHG�3ULFH�

48$/��!�3&�� a�� K� ��3ODQQHG�3ULFH�

2-3 Target = actual activity allocation for cost center ENER##:

2-3-1 Planning overview for cost center ENER##

&&$��,QIRUPDWLRQ�6\VWHP�!�5HSRUWV�IRU�FRVW�FHQWHU�DFFRXQWLQJ�!3ODQQLQJ�UHSRUWV�!�&RVW�&HQWHUV��3ODQQLQJ�2YHUYLHZ

&RVW�FHQWHU� (1(5��7LPH�SHULRG� &XUUHQW�SHULRG�LQ�FXUUHQW�ILVFDO�\HDU9HUVLRQ� �([HFXWH

&RVW�&HQWHU $FWLYLW\�7\SH 5�&RVW�&HQWHU 5�$FWLYLW\ )L[HG�TXDQWLW\ 9DU��4XDQWLW\(1(5�� ENH## CHIP## MAH## - 25,000 kWh

(1(5�� ENH## PC## MAH## - -100,000 kWh

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2-3-2 Operating rate for receiver cost centers PC## and CHIP##

&&$��,QIRUPDWLRQ�6\VWHP�!�5HSRUWV�IRU�FRVW�FHQWHU�DFFRXQWLQJ�!�&RVW&HQWHUV�!$FWXDO�3ODQ�9DULDQFH

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3&�� MAH## 1200 h 1000 h 120 %

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2-3-3 Execute target=actual activity allocation

&&$��3HULRG�(QG�&ORVLQJ�!�,QGLYLGXDO�)XQFWLRQV�!�$OORFDWLRQV�!7DUJHW $FWXDO�±�$FWLYLW\�$OORFDWLRQ

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2-3-4 Results of the target=actual activity allocation

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&RVW�&HQWHU�%DODQFH�� ! ��"��#� � $% &('�&�)#) �+*#� � ��#��-, .+, ��, �#� &(/�0 &�)#) &�)�0 )�)#) /�0 &()#)%�)�%�)�)#)21�3 �� #� 4 )#) 4 )#)%�5#)#)�)#)21 �� , �� &()�0 )�)#) &�)�0 )�)#)687 ��" , � /#5�0 )#)�) /�)�0 )�)#) 5�0 )#)#)9�& 4 )�)#)�7�: ��<;�� 3 � , � = /�>�0 )#)�) = /#) � )�)#) = >�0 )#)#)6 �� #?, � = /�>�0 )#)�) = /#)�0 )�)#) = >�0 )#)#)6�6�@ ��?�� A B�.�� "��+� 3 �-, �+� )CEDGF H�HIH = '�0 )�)�)

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n As soon as all periodic allocations are executed (accrual allocations, periodic repostings,distributions, assessments, indirect activity allocations, target=actual activity allocations) you canexecute FORVLQJ�DQDO\VHV�IRU�\RXU�DUHDV�RI�UHVSRQVLELOLW\. The Controlling functions availabledepend on the functions you have used during the period and the FRVW�DFFRXQWLQJ�V\VWHP that youimplement.

n The LQIRUPDWLRQ�V\VWHP plays a crucial role here. Therefore, a review of the simple analyticalfunctionals is advisable at this point , so that you can master the more advanced fucntions coveredlater in this unit. In the plan/actual comparison (in the 8QGHU�2YHU�$EVRUSWLRQ�$FWXDO�&RVWVcolumn), you can analyze the balance of the cost center:

é This specifies the GHELWV�on the cost center and how much of these debits the cost center haspassed on. If the cost center has assessed all its costs, the balance is zero.

é For cost centers that allocate activity-related costs using plan prices, the EDODQFH is usuallytransferred WR�3URILWDELOLW\�$QDO\VLV�XVLQJ�DVVHVVPHQW. For activity types/cost centers andconstant period prices (in this case, 200 UNI/quantity unit), the allocated costs are in line with thetarget credits as opposed to the actual activity (see above illustration).

é A negative balance (as shown above) shows that the actual costs incurred were less than theactivity costs debited to the receiver (-5,000 UNI).

© SAP AG AC412 5-7

SAP AG 1999

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�� ! ��"��#� � $% &('�&�)#) �+*#� � ��#��-, .+, ��, �#� &�/�0 &()�) &�)�0 )�)#) /�0 &()�)%�)�%�)�)#)21�3 �� #� 4 )#) 4 )#)%�5#)#)�)#)21 �� , �� &�)�0 )#)�) &�)�0 )�)#)687 ��" , � /�5�0 )#)�) /�)�0 )�)#) � F�H�HIH9�& 4 )�)#)�7�: ��<;�� 3 � , � = /�>�0 )�)#) = /�)#0 )#)#) = >�0 )#)�)6 �� #?, � = /�>�0 )�)#) = /�)#0 )#)#) = >�0 )#)#)6�6�@ ��?�� A B�.�� "��+� 3 �-, �+� )= '�0 )#)�) = '�0 )#)�)

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��

n A simple way to judge the HIILFLHQF\�of a cost center in standard costing is to do a SODQ�DFWXDOFRPSDULVRQ�on the GHELW�VLGH. The actual costs are compared directly with the planned costs in thiscase.

n In the above report, the actual costs exceed the planned costs by 3,000 UNI. That is, higher costswere actually incurred than were planned.

n However, this report does not take into account the output of the cost center, so we cannot realiablyjudge its efficiency from this data.

© SAP AG AC412 5-8

SAP AG 1999

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n The SODQ�DFWXDO�YDULDQFH�RQ�WKH�FUHGLW�VLGH tells us what costs were allocated as compared with theplanned allocation for the cost center.

n In this example, the variance on the credit side is negative. This means that the UHFHLYHUV�RI�WKHDFWLYLWLHV (or costs) RI�WKH�FRVW�FHQWHU are burdened with higher debits than planned.

n The illustration shows a simple case with only one activity type that is allocated with an iterativeplan price of 200 UNI.

© SAP AG AC412 5-9

SAP AG 1999

3HULRG�(QG�&ORVLQJ� ([WHQGHG�6FHQDULR

l 7DUJHW�&RVW�$QDO\VLVl Operating rate

l Target/actual comparisons

l Variances -> result

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completely credited

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l Actual costing

l 9DULDQFH�$QDO\VLVl Causes of variances

l Variance reports


l 0DUJLQDO�&RVWVl Activity allocation with

variable prices

l Fixed-cost allocation inblocks (predistribution offixed costs)

l Variance analysis


� �

��

n You can use various methods in R/3 for advanced analysis of responsibility areas. The appropriatemethod depends on the company’s JRDOV and its FRVW�FRQWUROOLQJ�DSSURDFK.

n Therefore, IRXU�SHULRG�HQG�FORVLQJ�VFHQDULRV�are illustrated below, each with its own distinctiveinformation and effect. The scenarios are designed to clearly illustrate the LPSRUWDQFH, JRDOV, WRROV,UHTXLUHG�VWHSV (Customizing) and the LGHDO�SURFHGXUH�relevant in each case.

n In certain cases these scenarios can be combined with each other. For example, you can combinemarginal cost allocation with variance analysis, but not with revaluation at actual prices. You willfind more detailed information in the following scenarios.

© SAP AG AC412 5-10

SAP AG 1999

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SAP AG 1999

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n To enable detailed analyses of the actual costs, the number of activities actually used as compared tothose planned in the cost center must be considered. &RVW�FHQWHU�DQDO\VLV is based on the WDUJHWFRVWV.

n The WDUJHW�FRVWV are determined based on the cost center’s plan costs and the activities rendered(operating rate). Target costs are those expected for certain activities.

n The RSHUDWLQJ�UDWH indicates the actual capacity utilization of an activity by a cost center, and isgiven as the ratio (in percent) of the DFWXDO�DFWLYLW\�to the SODQ�DFWLYLW\.

© SAP AG AC412 5-12

SAP AG 1999

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n The system can continuously calculate the WDUJHW�FRVWV�directly. This makes it possible to obtain anactual/target comparison before the end of the period. Target costs deviate from the plan costs onlywhen DFWLYLW\�GHSHQGHQW�SODQQLQJ has taken place. Increases in target costs and actual activities ofan activity type are correlated for the cost center.

n Target costs that appear in the VWDQGDUG�UHSRUW�7DUJHW�$FWXDO�&RPSDULVRQ�are calculated asfollows:

• Debit side:

- Activity-independent planned costs: Plan costs = (fixed) target costs

• Activity-dependent planned costs:

- Fixed planned costs = fixed target costs

- Variable planned costs * operating rate = variable target costs

(Secondary costs are calculated using fixed or variable quantities)

• Credit side:

- Target credit = allocated quantities * iterative plan prices (full cost basis)

© SAP AG AC412 5-13

SAP AG 1999

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n 7DUJHW�FRVWV can be used in reporting to represent various DUHDV�RI�UHVSRQVLELOLW\, such as costcenters and cost center groups. The Variation function allows you to go from one area ofresponsibility to another.

n You can analyze the actual and target costs for each area. Furthermore, you can see the appropriateDFWLYLW\�W\SHV for each area, along with the respective RSHUDWLQJ�UDWHV.

n The above example shows how target costs can provide more detailed information than the plancosts.

n When the actual costs are higher than the target costs, this can be due to the following reasons:

• The actual costs are too high

• The actual activity quantity is too low

© SAP AG AC412 5-14

SAP AG 2001

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9�& 4 )#)�)Ù7�: ��ª�� +?+�� , �m� = /#> � )#)�)�0 = = /�> � )#)�)�0 =6 �� #?�, � = /#> � )#)�)�0 = = /�> � )#)�)�0 =6�6�@ ��?�� A B�.�� "��+� 3 �-, �+� CEÚ�Ø H�H�H2F�C= ' � )�)�)�0 = = & � )�)�)�0 =

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n The�WDUJHW�DFWXDO��YDULDQFHV from the target cost analysis are used to check the economic YDULDQFHVRI�WKH�GHELW�VLGH. Here, the incurred cost center costs are compared with those that should have beenincurred.

• The above report shows that the cost center incurred less costs than it should have at the samelevel of operation, even though more actual costs are shown than plan costs. The cost center hada favorable (negative) target/actual variance for the debit side (-1,000 UNI). This stems from ahigher level of activities than planned. The target/actual comparison report shows the operatingrate for each individual activity type of the cost center.

n Furthermore, the over/under absorption value details what costs were allocated too high, or too low(compared to the target costs). These are variances of the estimated costs (target costs) that aredebited too high or too low to the receiver. In the example above, the receiver is allocated withactivity costs that are too high (4,000 UNI), which then works out favorably for the sender costcenter (negative variance -4,000 UNI).

n The illustration shows that the EDODQFH (under/over absorption of actual costs) is the sum of thetarget/actual variances for the debit side plus the under/over absorption of the target costs.

© SAP AG AC412 5-15

SAP AG 1999

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&2�&2�3$3$

n 11RRUUPPDDOO��VVHHTTXXHHQQFFHH��IIRRUU��WWDDUUJJHHWW��FFRRVVWW��DDQQDDOO\\VVLLVV��n The SHULRG�HQG�FORVLQJ�VFHQDULR with WDUJHW�FRVW�FDOFXODWLRQ�differs from standard analyses in that

the DFWXDO�DFWLYLWLHV, and not just the DFWXDO�FRVWV, are examined to evaluate the cost center’sperformance.

n You can obtain meaningful target costs that increase with the actual activity output (and thusfavorably affect the cost center) only with DFWLYLW\�GHSHQGHQW�SODQQLQJ. The actual costs foractivity-independent planning would always equal the plan costs. To fully interpret the results, youshould first execute SODQ�UHFRQFLOLDWLRQ to calculate the exact prices to be allocated.

n Aside from that, this analysis is HDV\�WR�SHUIRUP�and offers FXUUHQW�WDUJHW�FRVW�FDOFXODWLRQV.n The EDODQFH of the cost centers is normally transferred to SURILWDELOLW\�DQDO\VLV, as is the case with

plan/actual analyses.

© SAP AG AC412 5-16

SAP AG 1999

l ([SODLQ�DFWXDO�FRVW�VSOLWWLQJ�DQG�KRZ�WR�H[HFXWH�LWl 'LVWLQJXLVK�EHWZHHQ�WKH�YDULDQFH�FDWHJRULHV�RI

WKH�LQSXW�VLGH�DQG�WKH�RXWSXW�VLGHl ([SODLQ�WKH�FDXVHV�RI�WKH�YDULDQFHVl ,PSOHPHQW�YDULDQFH�DQDO\VLV�HIIHFWLYHO\


9DULDQFH�$QDO\VLV��7RSLF�2EMHFWLYHV

© SAP AG AC412 5-17

SAP AG 2001

9DULDQFH�$QDO\VLV��2EMHFWLYH

l 9DULDQFH�$QDO\VLVl2EMHFWLYH��$FFXUDWHO\�GHWHUPLQH�WKHFDXVHV�RI�WKH�YDULDQFHVl $FWXDO�FRVW�VSOLWWLQJ��+RZ�DUH�WKHDFWXDO�FRVWV�GLVWULEXWHG�DFURVV�WKHDFWLYLWLHV"

l 9DULDQFH�FDWHJRULHV��:KDW�FDXVHG�WKHYDULDQFHV"

l 9DULDQFH�UHSRUWV��:KR�LV�UHVSRQVLEOHIRU�WKH�YDULDQFHV"

n 9DULDQFHV are caused by differences between actual and target data. If you want to analyze theFDXVHV of the cost center variances described in the previous unit in more detail, you can use a toolavailable in R/3 for DXWRPDWLF�YDULDQFH�FDOFXODWLRQ.

n This tool is especially useful when the target-actual variances do not, by themselves, reveal thecauses of the differences and show who carries the UHVSRQVLELOLW\�for them.

n Automatic variance calculation involves a number of steps. You must differentiate between theV\VWHP�FRQILJXUDWLRQ in Customizing, which is a prerequisite for variance calculation, and theadditional steps executed during variance calculation itself. The latter include:

• 7DUJHW�FRVW�FDOFXODWLRQ• $FWXDO�FRVW�VSOLWWLQJ

n Once you complete these steps, the R/3 System can calculate the variances.

• You can also run actual cost splitting independent of variance calculation. However, if youcalculate variances, the R/3 System performs these steps automatically.

© SAP AG AC412 5-18

SAP AG 2001

$FWXDO�FRVW�VSOLWWLQJ

0D+$FWXDO�&RVWV�$FWXDO�&RVWV�(not assigned to activity type)(not assigned to activity type)��3ULPDU\�FRVWV��3ULPDU\�FRVWV��6HFRQGDU\�FRVWV��6HFRQGDU\�FRVWV

&2&2

6HW+

)L[HG��YDULDEOH")L[HG��YDULDEOH"

"

"

&2&2

),),


:KDW�ZDV�WKH�UHDOFRVW�RI�P\DFWLYLWLHV"

([DPSOH��6DODULHV�� 6DODULHV��

n $FWXDO�FRVWV in Cost Center Accounting are normally posted only to the FRVW�FHQWHU, and not to thecombination ’cost center/activity type’ (see unit on actual allocations). However, to calculate varianceor the actual price, you need to distribute the actual costs to the activity types. In the actual data, youneed to split these activity-independent costs among the activity types before the variance analysis.

n The aim of splitting actual costs is to determine the WRWDO�FRVW�IRU�WKH�DFWLYLW\�W\SHV. This is requiredfor the variance calculation, which can be calculated for each cost element and activity type/costcenter.

n Actual costs are also split to enable a target/actual comparison when the FRVWV�DUHVHSDUDWHG�LQWR�IL[HG�DQG�YDULDEOH�SRUWLRQV�

n $FWXDO�FRVWV�DUH�DXWRPDWLFDOO\�VSOLW�LQWR�WZR�VWHSV��The system’s internal process is described onthe following slides.

© SAP AG AC412 5-19

SAP AG 2001

$FWXDO�&RVW�6SOLWWLQJ�SHU�&RVW�(OHPHQWï�ð2ñ�òôóuõ öG÷«ö�ø�òEñ ïYïùò�ú�û ü<ý�òRþÉû ÿ�õ ��ø ï�ð2ñ�òEñ ��ú��Pö8òÉï�ð2ñ�òEñ ü�ý�ò��õ�ï³ð2ñIòRñ��

��

�!��"�� "�� # ��ú�$ ��%�õ ö �&��'# ��ú($ ��%�õ ö ��YDULDEOH

$FWXDO�&RVW�6SOLWWLQJ��)LUVW�6WHS

)�*,+�-.�/10 - /12

)�*,+(-.�/30 - /32

)�*,+�-.�/30 - /32)�*4+�-.�/30 - /32 5

)�*4+�-.1/10 - /62 5

)�*,+�-.�/10 - /12 5

)LUVW�6WHS�6SOLWWLQJ�DFFRUGLQJ�WR�WDUJHWFRVWV7�8:9�;=<&>�?&@=9=A 9�BC9=DE@>;=<E>�?F@�9�A 9EBG9�D&@�H;�>I�8:J

3UHUHTXLVLWH��$FWLYLW\�GHSHQGHQWSODQQLQJ�RI�WKHFRVW�HOHPHQW

&RQVHTXHQFHV�K $ ñ�ò#ú�$ %!��ò�$ ð�ø ò�ðTò(LGö��2ý�ò($ # $ òRþ òEþNMGöO-ñP�GýIý�ð�ú � $�ø�� ò�ð òQ��ú��öIòÉý�ð�ñ�òEñNRS $ � ö �T # ��ú�$ ��%�õ ö«úQ�8ò($ ð�8ñU$ øUM�õ ��ø

��

��

2SHUDWLQJ�UDWH

n First splitting step:

n In the first step, the cost center’s actual costs are divided up among the activity types according to theWDUJHW�FRVWV�SHU�DFWLYLW\�W\SH. This step takes place for each cost element. Thus:

• Primary costs are distributed according to target costs.(UURU��+\SHUOLQN�UHIHUHQFH�QRW�YDOLG�Secondary costs are distributed according to target quantities, if these exist. If not, they aredistributed according to the target costs.

n If target costs do not exist for a cost element, costs are split according to the target costs of theassigned cost element group (in the customizing of the target version). All target costs of costelements in this group are used for splitting. If no target costs exist for the entire group, the costs aresplit in the second step.

n If a cost element has activity-dependent and independent planned costs, they are split and distributedto the activity type/cost center in the same ratio that they were planned. The actual costs that havebeen split to the cost center remain there for the second splitting step.

n The DFWXDO�FRVWV�(planned as activity-dependent) are distributed in IL[HG�DQG�YDULDEOH�SRUWLRQV LQWKH�VDPH�UDWLR�DV�WKH\�ZHUH�SODQQHG.

© SAP AG AC412 5-20

SAP AG 2001

$FWXDO�&RVW�6SOLWWLQJ��6HFRQG�6WHS$FWXDO�&RVW�6SOLWWLQJ�SHU�&RVW�(OHPHQWï�ð2ñ�ò ó õ ö�÷Tö�øIòEñ ï³ï³ò�ú�û ü<ý8òEþÉû ÿuõ ��ø ï�ð2ñ�òEñ ��úV��ö8òÉï�ð2ñ�òEñ üªý�ò��õ�ï³ð�ñ�òRñW�XEY&Z Y&YEY [ \,YEZ YFY&Y^]�_:` \,YEZ YFY&Y^]�_:` \,YEZ YEY:Yba

��IL[HG

��=�� "��IL[HG

�N��"�� YDULDEOH

3UHUHTXLVLWH�ö � $ ñ�ò($-ø��Gý8ò�$ # $ ò-þ� $ ø � ö�MGö�ø � öPø�òM�õ ��ø�ø�$ ø� ð � ò(LGö ý�ð�ñ�òPöPõ ö2÷TöPø�ò

RU�øGð ö � $ ñGò�$ ø�� $ ø � ö�MIö�ø � ö�ø�òMPõ ��øÉø�$ ø� ð � ò(LIö ýIð2ñIòPö�õ ö�÷Tö�øIò

)�*,+�-.(/30 - /32

)=*4+(-.�/60 - /32

)=*4+�-.�/60 - /62)=*4+�-.�/60 - /62 5

)�*4+�-.�/30 - /32 5

)=*6+�-.�/60 - /12 5

6HFRQG�6WHS�cdM�õ $ òEò1$ ø��e%�8ñGö � ð�øñ!MPõ�$ òRò($-ø� ú��Põ ö�ñNR[&f <E@�g h�g @ iGjIEk=DE@lg @ i[m @nkF@lg ?E@lg <Fk=A&o39Fi ] g HI�;�94?[�p k�8Ek�<&g @ i[�q I&@Q8�I&@�r r r>;öst��$ # ��õ ö�øGý�ö«ø��÷u%Iö�úRñ

&RQVHTXHQFHV��ñ�M�õn$ òRò($�ø�Tò�LIö��Gý�ò��Põ�ý�ð�ñ�òEñ�G÷«ð�ø�«òVLIöv�Gý�ò($ # $ òRþ òEþNMIö�O�ñ�P��ñ�$-ø� ñ�MÉõ�$ òRò($�ø�� ú��õ ö8ñO��Iý8ò(��õ � $ � ö � ýIð2ñ�òEñ�P

��

��

n A VHFRQG�VSOLWWLQJ�VWHS�is necessary if:

n 1R�WDUJHW�FRVWV or target quantities exist for the cost element or cost element group. In this case,there is no tracing factor for the split (for example, no planning for the cost element exists).

n $FWLYLW\�LQGHSHQGHQW�WDUJHW�FRVWV (or quantities) exist. In this case, the portion of actual costsremains on the cost center, corresponding to the portion of activity-independent target costs (targetquantities) of the total target costs (target quantities).

n In the second step, the actual costs that remain in the cost centers are distributed to the activity types,according to VSOLWWLQJ�UXOHV, which you can set up yourself. If no rules are defined, the cost centercosts are divided up among the activity types, using HTXLYDOHQFH�QXPEHUV (VLPLODU�SURFHVV�WR�WKDWXVHG�IRU�SODQ�FRVW�VSOLWWLQJ).

© SAP AG AC412 5-21

SAP AG 2001

$FWXDO�&RVW�6SOLWWLQJ��5HVXOW

$FWXDO�&RVW�6SOLWWLQJ��&RVW�(OHPHQWïYð2ñIòôó õ öG÷¼ö�ø�òEñ ïÑï³ò�ú#û üªý�òEþ�û ÿ�õ ��ø ïYð�ñ�òEñ ��Pú��ö�ò�ïYð�ñ�òEñ ü�ý8ò1��õ�ïYð2ñ�òRñ��n�� =�� w�x�� l�� =��

��IL[HG

��=� û �� IL[HG

�!��"��l�� =�� '# ��ú#û �&�� w# ��ú#û ��YDU�

�Nyz�2üw{ | �� | �� IL[HG�YDU��

)=*4+1-.1/30 - /32 5

)=*6+1-.1/30 - /32 5

)�*4+�-.�/30 - /32 5

)�*4+1-.1/10 - /12 5

5HVXOW��õ�õ��2ý�ò(��õ�ýIð2ñ�ò�ñ � ð ú�ò�LIö ý�ð2ñ�ò�ý8ö�ø�ò�ö�ú��ú�öv��ñ�ñ�$ � øIö � ò�ðTò(LGö��Iý�ò($ # $ òEþ òEþNMIö�ñ�û û�ûÿuú�ö�ú�ö�s}�!$ ñ�$ òEöIñ � ð�ú6R� û&~b��ú($ ��ø2ý8öTý��õ ý��Põ �8ò($ ð ø T �Iý�ò3$ # $ ò~þ ò~þ!MIö|2ûüLý�ò(��õM�ú�$ ý8ö ý��õ ý��õ �Iò�$ ð�ø T �Iý8òV$ # $ òEþ òRþNMIö

n The UHVXOW�RI�WKH�VHFRQG�VSOLWWLQJ�VWHp means that

• All cost elements in actual data are distributed to the activity types (if required).

• Plan or target costs are comparable to actual costs at the activity level.

n The UHTXLUHPHQWV�IRU�WKH�YDULDQFH�DQDO\VLV�(and the actual price calculation) are filled.

n 6SHFLDO�FDVH��$VVLJQLQJ�DFWLYLW\�W\SHV�GLUHFWO\�DIIHFWV�WKH�DFWXDO�FRVW�VSOLW�DV�IROORZV��7KH�V\VWHPUHTXLUHV�WKH�FRUUHFW�DQG�FRPSOHWH�DVVLJQPHQW�RI�WKH�FRVWV�WR�WKH�DFWLYLW\�W\SHV��$FWLYLW\�W\SHV�WKDW�DUHGLUHFWO\�DVVLJQHG�WR�DQ�DFFRXQW�DUH�QRW�LQFOXGHG�LQ�WKH�ILUVW�VSOLWWLQJ�VWHS��7KH�V\VWHP�PHUHO\�EUHDNVWKH�FRVWV�GRZQ�LQWR�IL[HG�DQG�YDULDEOH�FRVWV��In the second splitting step, the activity-independentcosts are distributed to activity types that are directly assigned to an account.

© SAP AG AC412 5-22

SAP AG 1999

9DULDQFH�&DOFXODWLRQ��&DWHJRULHV

7RWDO�9DULDQFH

5HPDLQLQJ�,QSXW�9DULDQFH

5HVRXUFH�8VDJH�9DULDQFH

,QSXW�4XDQWLW\�9DULDQFH

,QSXW�3ULFH�9DULDQFH

,QSXW�6LGH

5HPDLQLQJ�9DULDQFH

)L[HG�&RVW�9DULDQFH

2XWSXW�4XDQWLW\�9DULDQFH

2XWSXW�3ULFH�9DULDQFH

2XWSXW�6LGH

�&RVW�&HQWHU%DODQFH

�

n 9DULDQFH�FDOFXODWLRQ is a tool that helps you DQDO\]H�SUREOHPDWLF�YDULDQFHV. It enables you tocompare actual costs and the allocated actual costs with the target costs. The following data isreported:

• 9DULDQFHV�RQ�WKH�LQSXW�VLGH�(actual costs minus target costs)

• 9DULDQFHV�RQ�WKH�RXWSXW�VLGH�(target costs minus allocated actual costs)

n The sum of these variances is the WRWDO�YDULDQFH and therefore the EDODQFH�RI�WKH�FRVW�FHQWHU. Thistotal arises when the debits to the cost center are not the same as the credits from the activityallocation (actual cost minus allocated actual costs).

n 6\VWHP�UHTXLUHPHQWV�IRU�YDULDQFH�FDOFXODWLRQ• &UHDWH�WDUJHW�FRVW�YHUVLRQ

- Determine the YHUVLRQ from which the plan and actual data is read or in which the split actualcosts and the variances are posted (in CO-OM only with version 0).

- As an option, determine the FRVW�HOHPHQW�JURXS on which actual cost splitting is based in thefirst step, and determine the variance variant on which variance calculation is based.

n &UHDWH�YDULDQFH�YDULDQW�DQG�DVVLJQ�LW�WR�WKH�WDUJHW�FRVW�YHUVLRQ• In the variance variant, you specify which YDULDQFH�FDWHJRULHV�you want the system to calculate.

Variances belonging to variance categories that are not activated in the variance variant arereported as remaining variances.

© SAP AG AC412 5-23

SAP AG 1999

9DULDQFH�$QDO\VLV��,QSXW�6LGH

�� * .1� - /�� . -n� � � )=*4+(- +

�E� �30 )=*6+�- +p 7��A k�D:JïYð2ñIòEñ

:K\�KDYH�P\�DFWXDO�FRVWVFKDQJHG�LQ�UHODWLRQ�WR�WKHWDUJHW�FRVWV"9DULDQFH�RQ�WKH�LQSXW�VLGH

��3��^��

)=*6+�-E� � /3��/30 - + � . -n� � � )=*6+�- + � �12 �,/ -4)=*4+1- + �6� �� 62 � � �3� +1��4�V�3�Q 1 �4¡1- /12¢01� � �1. - £ � �Q¤1¥ �V 1 �Q�1¥ � 1 � � � ¦ ( �3 (�1 ( 1 !§ /3¨ � �1.�/3��/30 - ¦ � ¦ � �3©� � ( 1 �ª � � �62 « / + �Q 1¥ � 1 �V �¥ � 1 ¬= /3�6« - ¤(©1¥ � 1 ¤(�1¥ � 1 �V�� ®3� ¦ � 1 �=¯ °3�b� 2 * � � . - « * 0 � ¤�±1¥ � 1 � ¤(±1¥ � 1 ¬ ) 2 /��F« - � ¤�±1¥ � 1 � ¤(±1¥ � 1 ¬�¬�² 03�4/62 � ³=´ /32 �6� +1* 2n¨ - « * 0 � �3¥ � � � �3¥ 1 ( � �(¥ ( 1

�&� �30 )�*4+1- +�V �¥ � 1 �V �¥ � 1 ¤� �¥ � 1 � ¤1 1¥ � ( � ¤1 1¥ � (

üLý�ò($ # $ ò�þµOQL�ú�ñP\,YFY 5 ; ?¶7x8�A k=D&J \6W:Y 5 ; ?d7�k:<4@lI:k�A J

¶ · ¸2¹ º¼»�½�¾ ¿�¾À�Á2Â Á�Á�Á

ä å å æ ç èé ê è�ë ê ì î í

7DUJHW�&RVWV$FWXDO�&RVWV

��3ULFHV"�4XDQWLWLHV"6WUXFWXUH"

n Comparison of the WDUJHW�FRVWV with the DFWXDO�FRVWV�RI�WKH�FRVW�FHQWHU: 9DULDQFH�FDWHJRULHV�RQ�WKHLQSXW�VLGH

n The LQSXW�VLGH includes the sum of all debits and some of the credits of the cost center. Credits suchas repostings belong to the input side because they can be interpreted as a reduction in the costs ofactivity production. Credits due to activity allocations belong to the output side.

n The variances on the input side are divided into the following YDULDQFH�FDWHJRULHV:• 3ULFH�YDULDQFHV• 4XDQWLW\�YDULDQFHV• 5HVRXUFH�XVDJH�YDULDQFHV• 5HPDLQLQJ�LQSXW�YDULDQFHV

n In order to calculate price and quantity variances, the system must know both quantities and costs.You will get a warning message while DVVLJQLQJ�TXDQWLWLHV�WR�DQ�DFFRXQW if:• 1. The corresponding indicator is selected in the relevant cost element and cost center, or

• 2. The quantity indicator is selected in cost element planning

n The variance categories of the input side are then shown with cost elements.

© SAP AG AC412 5-24

SAP AG 1999

9DULDQFHV��,QSXW�6LGH&DWHJRU\ 5HVSRQVLELOLW\7DUJHW $FWXDO

· ø!M��ò¸MPú�$ ý8ö # ��ú1$ ��øGý8ö

· ø�M��IòNs}��Pø�ò($ ò~þ # ��ú($ �PøGý8ö

¹ ö8ñ�ð}��ú�ýIö � ��ñ��ö # ��ú�$ �PøGý8ö

¹ ö�÷µ��$ ø!$-ø�e$�ø�M��Iò # ��ú1$ ��øGý8ö Minor differences,other categoriesnot active

Cost elem.417.000

H[WHUQDO"

LQWHUQDO"

LQWHUQDO"5HSDLUV

n ,QSXW�SULFH�YDULDQFHV result from changes in costs due to price fluctuations. Input price variancesrepresent differences between target costs and actual costs due to discrepancies between the plannedand actual prices of materials or services.

n ,QSXW�TXDQWLW\�YDULDQFHV result from under- and overconsumption of cost elements. Thesevariances represent differences between target costs and actual costs caused by lower or higherquantities being consumed than were planned.,QSXW�SULFH�YDULDQFHV�LQFOXGH�YDULDQFHV�FDXVHG�E\�ERWK�SULFH�DQG�TXDQWLW\�GLIIHUHQFHV�

n 5HVRXUFH�XVDJH�YDULDQFHV result from different inputs being used than were planned. A resource-usage variance will occur if you post an unplanned cost element in your actuals, or if no actual dataexists for a planned cost element.

n 5HPDLQLQJ�LQSXW�YDULDQFHV�are differences between target costs and actual costs that cannot beassigned to any of the above categories. Remaining input variances will occur if you deactivate oneof the above variance categories in the variance variant.)RU�PDQ\�RUJDQL]DWLRQV��WKH�UHPDLQLQJ�LQSXW�YDULDQFH�FDWHJRU\�RIWHQ�UHSUHVHQWV�WKH�FODVVLFDOFRQVXPSWLRQ�YDULDQFH��LQSXW�TXDQWLW\�YDULDQFH��&RVW�HOHPHQWV�WKDW�UHDFW�TXLFNO\�WR�SULFH�FKDQJHVDUH�UHFRUGHG�E\�TXDQWLW\��ZKLFK�HQVXUHV�DQ�H[DFW�FDOFXODWLRQ�RI�LQSXW�SULFH�YDULDQFHV�DQG�LQSXWTXDQWLW\�YDULDQFHV�IRU�WKHVH�FRVW�HOHPHQWV��)RU�FRVW�HOHPHQWV�VXEMHFW�WR�RQO\�PLQLPDO�SULFH�FKDQJHV�WKH�GLIIHUHQFH�EHWZHHQ�DFWXDO�FRVWV�DQG�WDUJHW�FRVWV�FDQ�EH�WUDFHG�WR�LQFUHDVHG�FRQVXPSWLRQ��7KLVSURFHGXUH�UHGXFHV�WKH�UHTXLUHPHQWV�IRU�HQWHULQJ�SODQ�DQG�DFWXDO�GDWD��EXW�OHWV�\RX�GLVSOD\�UHVXOWVIRU�LQGLYLGXDO�FRVW�HOHPHQWV�

© SAP AG AC412 5-25

SAP AG 1999

9DULDQFH�$QDO\VLV��2XWSXW�6LGH

$OORFDWHG$FWXDO�&RVWV

7DUJHW�&RVWVº:»l¼ ½(¾V¿�ÀEÁVÂQ¼ ÂÃ1¿ ¾QÄÀEÁVÂQ¼ Âp 7��A k�D:J

p�Å Æ Ç 7��A k�D:J

ïYð2ñIòEñÈO×ïdP

:K\�ZHUH�WKH�H[SHFWHGFRVWV�QRW�DOORFDWHG"9DULDQFH�RQ�WKH�DOORFDWLRQ�VLGH

��3ULFHV"�4XDQWLWLHV")L[HG�&RVWV"

É¶Ê=Ë Ì=ÍÎ!Ï Ë Í

Ð1Ñ Î

� � �3�� ^��

üLý�ò($ # $ ò�þµOQL�ú�ñP\,YFY 5 ;=7x8�A k�D:J

¶ · ¸2¹ º¼»�½�¾ ¿�¾À�Á2Â Á�Á�Á

ä å å æ ç èé ê è�ë ê ì î í

)=*6+�-F� � /1�!/30 - + � . -n� � � )=*6+�- + � �62 �,/ -4)=*6+�- + �4� �� 62 � � �1� +1��6�(�1�V 1 �6¡3- /32¢01� � �(. - £ � �V¤1¥ �V 1 ��3¥ � 1 � � ¦ � �1 �� 1 !§ /1¨ � �1.�/3��/30 - ¦ � ¦ ( �1©1 ( � 1 �ª � � �62 « / + �V 1¥ � 1 �Q 1¥ � 1 ¬= /3�6« - ¤�©1¥ � 1 ¤V�3¥ � 1 � ��¥ 1 � ®1� ¦ � 1 ��¯ °3�b� 2 * � � . - « * 0 � ¤�±1¥ � 1 � ¤�±1¥ � 1 ¬ ) 2 /��F« - � ¤�±1¥ � 1 � ¤�±� 3¥ 1 � ¬¢¬�² 06�6/62 � ³�´ /12 �6� +1* 2�¨ - « * 0 �� 3¥ 1 � � �V¥ � 1

�&� �30 )=*4+1- +�Q 1¥ � � �Q 1¥ � � ¤( 1¥ � � � ¤1 1¥ 1 � � ¤1 1¥ 1 �

\6W:Y 5 ; ?d7�k:<4@lI:k�A J

n Comparison of the WDUJHW�FRVWV with the DOORFDWHG�DFWXDO�FRVWV�RI�WKH�FRVW�FHQWHU: 9DULDQFHFDWHJRULHV�RQ�WKH�RXWSXW�VLGH

n The output side includes all GHELWV�IURP�WKH�DFWLYLW\�DOORFDWLRQV�of the cost center. Allocated actualcosts are compared with the target costs from the output side.

n The YDULDQFHV�RQ�WKH�RXWSXW�VLGH�are broken down into the following categories:

• 2XWSXW�SULFH�YDULDQFHV• 2XWSXW�TXDQWLW\�YDULDQFHV• 6HFRQGDU\�IL[HG�FRVW�YDULDQFHV• 5HPDLQLQJ�RXWSXW�SULFH�YDULDQFHV

n The output prices of the activity types can be managed by implementing the following:

• Use of average prices; use of the capacity instead of the planned quantity in price calculation; useof manually set prices; difference between target credit and allocated actual costs that resultsfrom a variance between the actual activity and the allocated activity.

© SAP AG AC412 5-26

SAP AG 1999

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n An RXWSXW�SULFH�YDULDQFH occurs if you use a price that differs from the plan price that is calculatediteratively each month based on planned activity. The target credit (= plan price times actual activity)therefore deviates from the actual credit (= allocated price times actual activity) of the cost center.An output price variance can occur in the following cases:

• Average prices are used instead of period-based prices• Price calculation is based on the capacity of the activity type• A manual price is used

n 2XWSXW�TXDQWLW\�YDULDQFHV�result from discrepancies between target costs and allocated actual costsdue to the use of allocated activity quantities which are not measured exactly on the sender costcenter during allocation (indirect activity allocation). If the quantity can be measured exactly, it canbe entered on the sender cost center and then compared with the allocated quantity. A differenceresults in an output quantity variance.

n )L[HG�FRVW�YDULDQFHV occur when the actual operating rate varies from the plan operating rate andsome of the planned fixed costs are either underabsorbed or overabsorbed due to the credit postings.The system only reports a fixed cost variance if the operating rate is not 100%.

n 5HPDLQLQJ�YDULDQFHV are discrepancies between target costs and actual costs that cannot be assignedto any of the above categories. Remaining variances will be reported if you deactivate one of theinput-side or output-side variance categories in the variance variant.

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SAP AG 1999

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n 00RRGGHHOO��SSUURRFFHHGGXXUUHH��IIRRUU��YYDDUULLDDQQFFHH��DDQQDDOO\\VVLLVV��n To analyze variances, you must first create a WDUJHW�FRVW�YHUVLRQ in Customizing that specifies a

YDULDQFH�YDULDQW (determination and use of variance categories). Furthermore, the target costversion must be entered in plan version 0 where variances are posted for overhead cost controlling.

n To determine quantity and price variances precisely, you should activate the indicator 5HFRUGTXDQWLW\ for the corresponding cost elements and cost centers (or during planning).

n After executing the planning, postings, and activity variances in the actuals, you can performYDULDQFH�FDOFXODWLRQ. This DXWRPDWLFDOO\�performs an DFWXDO�FRVW�VSOLW�in order to bring all costs tothe activity types.

n You can execute variance analysis in the application, or after postings are made in the LQIRUPDWLRQV\VWHP for individual costs centers or also cumulated for cost center groups.

n The variances are not allocated further, but are normally posted to SURILWDELOLW\�DQDO\VLV�usingDVVHVVPHQW. If you want to perform subsequent adjustments of your variances to the receiver, thenyou must consider performing actual price calculation.

© SAP AG AC412 5-28

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l $FWXDO�3ULFH�&DOFXODWLRQ�l Objective: Actual prices are to be calculated and,

if required, borne by the activity receivers

l Actual prices: What was the real cost of my activities?

l Actual cost component split: What caused the changesin the actual prices?

l Revaluation: Should the cost center variances becarried by the products or the receivers of the activities?

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n The DFWXDO�SULFHV�are calculated during period-end closing, and revaluates the difference betweenthe existing plan price valuation and actual price valuation. The UHYDOXDWLRQ can take place in yourown data records, or by changing the previous allocation postings.

n Cost and price planning (plan prices) are not necessarily required for actual cost allocation. Thequantity flow is initially posted without valuation. The valuation with actual costs occurs at period-end by means of the actual price calculation.

n Requirements for actual price calculation:

• Processing the settings in the YHUVLRQ for the actual price calculation and revaluation.

• Setting the DFWXDO�SULFH�LQGLFDWRU (for each activity type to be revaluated) to 5 or 6. For activitytypes that do not have this indicator, the system calculates a purely iterative actual price withoutrevaluating the activity flows.

n Activities that return to Cost Center Accounting through orders are also revaluated. This is onlypossible if the corresponding orders are settled periodically to cost centers.

n 2UGHUV�RU�SURMHFWV (such as those in CO-PC) can also be UHYDOXDWHG�if you trigger the revaluationfrom the corresponding application.

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n During the DFWXDO�SULFH�FDOFXODWLRQ, the system includes all the activity flows between cost centersand calculates the price LWHUDWLYHO\ by dividing the DFWXDO�FRVWV�E\�WKH�DFWXDO�DFWLYLW\. The actualprice is calculated as follows:

• First, the primary costs are divided by the activity quantity. Using the resulting preliminary price,the system revaluates the activity input of other cost centers.

• In the following steps, the calculated actual prices are used to valuate other activity flows in aniterative process, until the exact price for a cost center has been calculated.

n 3URFHGXUH�IRU�3ULFH�&DOFXODWLRQ�• The SULFH�GLIIHUV�SHU�SHULRG because the costs are divided by the activity quantity for each

respective period. This method can yield different prices.

• The FXPXODWLYH�SULFH is calculated by dividing the cumulative costs of the current and previousperiods by the cumulative activity quantities. This levels out price fluctuations during the fiscalyear. Adjustment postings are made in the current period for allocations posted in previousperiods. This method ensures that the sender cost center is fully credited at the end of eachperiod. The cumulative price can only be used for actual data.

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n The activity allocation to a receiver cost center means that many different cost elements can berepresented by a single secondary cost element in one posting. Using the FRVW�FRPSRQHQW�VSOLW�foractivity price calculation enables the activity price to be clearly structured on the receiver. This isuseful, for example, in determining the portion of personnel costs and depreciation costs included inthe price.

n When this allocation is valuated at an actual price, the DFWXDO�FRVW�FRPSRQHQW�VSOLW of the sender istransferred to the receivers in such a way that the receivers also have an exact component split oftheir activity.

n You can deactivate the component split for certain cost centers/activity types for actual data in thesame way as in the plan cost component split. You do this by using the VZLWFK�OD\RXW. This assignsthe allocated costs to a new cost element. (See also slide in the unit on "Extended PlanningMethods").

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n When calculating the actual price you have the option to UHYDOXDWH�DFWXDO�DFWLYLWLHV�ZLWK�DFWXDOSULFHV. You can differentiate between the following revaluation options:

n To revaluate FRVW�FHQWHUV��EXVLQHVV�SURFHVVHV, and SURILWDELOLW\�VHJPHQWV, you have to set therevaluation indicator in the version. The revaluation will then automatically occur during the actualprice calculation. You have the following options when using this revaluation:

é The difference between the allocation valued at the plan and actual prices is posted under aVHSDUDWH�GDWD�UHFRUG�(setting: ZLWK�VHSDUDWH�WUDQVDFWLRQ).

é The revaluation is updated in the RULJLQDO�GDWD�UHFRUG. You can use this approach if there are noplan prices, meaning the original allocation was not valued. (setting: RULJLQDO�EXVLQHVVWUDQVDFWLRQ)

n To revaluate LQWHUQDO�RUGHUV��SURGXFWLRQ�RUGHUV��PDLQWHQDQFH�RUGHUV��:%6�HOHPHQWV��QHWZRUNV�and so on, you have to use the revaluation transaction. The transaction can be found in thecorresponding applications. The revaluation data is always stored in a separate record on the Systemdata base. This enables you to compare the results of actual costing with those of standard costing.

n Executing the revaluation using the actual price calculation and the revaluation transactions, meansthat the VHQGHU�FRVW�FHQWHU�FDQ�EH�IXOO\�FUHGLWHG.

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n The results of the revaluation transactions are shown in the DERYH�UHSRUW. Here, the credits to thecost center, which were 28.000 UNI before, are reduced to 23.000 UNI. The original receivers have acredit calculated thus: consumed quantity x original price - actual price (here, 36.00/hour).

n When all revaluation transactions are executed, the EDODQFH�RI�WKH�FRVW�FHQWHU�ZLOO�EH�UHGXFHG�WR��.Thereby, all variances are passed on to the receiver.

n The illustration clearly shows this. By adjusting the original allocated prices from 200- UNI to 164-UNI, the DOORFDWHG�FRVWV�QRZ�UHIOHFW�WKH�DFWXDO�FRVWV�H[DFWO\.

n You can analyze the variances of the cost center afterwards as well. The input variances remainunchanged in the YDULDQFH�DQDO\VLV. Only one DGGLWLRQDO�DOORFDWLRQ�SULFH�YDULDQFH�is stated, whichis so high, that it brings the original total variance to 0.

n Even if you do not want to execute any revaluations, the actual price calculation can support theactual price SXUHO\�LWHUDWLYHO\, if you set the corresponding indicator accordingly. If needed, you cancontrast the various prices in the price reports.

n 1R�UHYDOXDWLRQ is executed for activity types with DFWXDO�SULFH�LQGLFDWRUV��RU��.

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nn 77\\SSLLFFDDOO��SSUURRFFHHVVVV��IIRRUU��DDFFWWXXDDOO��SSUULLFFHH��FFDDOOFFXXOODDWWLLRRQQ��UUHHYYDDOOXXDDWWLLRRQQVV��n If you want to execute UHYDOXDWLRQV�IRU�DFWXDO�SULFHV for the purpose of actual costing, you must

activate the corresponding indicator and procedure in the version. You can also enter a costcomponent structure, which provides more detailed information on the composition of the actualprices.

n When creating activity types that should be revaluated, you must activate either the SULFH�LQGLFDWRU��RU��, which differentiates itself only in the calculation of the fixed portion of the price (basisactivity or capacity).

n If you want to work with SUHOLPLQDU\�SODQ�SULFHV, or analyze fixed or variable including actualprices, then you must first execute an activity plan and an activity dependent cost plan.

n If you do QRW want to H[HFXWH�DQ\�SODQQLQJ, you must at least maintain the cost center’s plannedactivity with the corresponding activity type (create master records for combination costcenters/activity types). All quantitative preliminary allocations will then be executed withoutvaluations.

n As a requirement for the DFWXDO�SULFH�FDOFXODWLRQ, you must execute the DFWXDO�FRVW�VSOLWWLQJ or setthe indicator ’actual cost splitting’ in the basic setting for the price calculation.

n If you want to revaluate your cost object at the end of the period, you must set this in thecorresponding application.

© SAP AG AC412 5-35

SAP AG 2001

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� 0DUJLQDO�FRVWLQJ is a relatively modern cost accounting system, that does QRW�FRQVLGHU�IL[HG�FRVWVin fair cost allocations. The fixed costs should not be allocated proportionally because they do notincrease with increases in activity, but are dependent on time. The IRFXV of marginal costing ismore RQ YDULDEOH�FRVWV, which can change at short notice, depending on the activity quantity.Marginal costing can support FRQFHSW GHFLVLRQV such as PDNH�RU�EX\, or clarify VKRUW�WHUPORZHU�SULFH�OLPLWV.

� There are several ways of DVVLJQLQJ�IL[HG�FRVWV�E\�FDXVH�

� A source-related assignment of fixed costs can, for example, be required on GLIIHUHQW�KLHUDUFK\OHYHOV, such as company codes, plants, product groups, or the cost centers who requested or plannedthe corresponding activity input.

� This problem can be resolved in Cost Center Accounting by SUHGLVWULEXWLQJ�IL[HG�FRVWV.

� 6HQGHUV�RI�DFWLYLW\�W\SHV�ZLWK�SUHGLVWULEXWHG�IL[HG�FRVWV can be FRVW�FHQWHUV. 5HFHLYHUV�RISUHGLVWULEXWHG�IL[HG�FRVWV can also be FRVW�FHQWHUV�DQG�EXVLQHVV�SURFHVVHV. You cannot used planintegrated orders or projects as receivers for this. However, if these are to be settled to a cost centerin the planning data, then fixed costs are predistributed to the receiving cost center.

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n For exact predistribution of fixed costs, you need a UHFRQFLOHG�SODQ that calculates the fixed andvariable cost portions of prices.

n You can do this by selecting the indicator SUHGLVWULEXWLRQ�RI�IL[HG�FRVWV for the activity types in themaster records or the planning, and plan as described in the unit Advanced Planning Techniques.

n It is important to do the SODQQLQJ�as DFWLYLW\�GHSHQGHQW�for specific costs or activity consumptionbecause this is the only way to calculate the YDULDEOH�SRUWLRQ�RI�WKH�SULFH.

n To complete the planning, you need to execute SODQ�UHFRQFLOLDWLRQ, SODQ�FRVW�VSOLWWLQJ, and SODQSULFH�FDOFXODWLRQ.

n 7KH�LOOXVWUDWLRQ�VKRZV�DQ�H[DPSOH�RI�D�SODQ�WKDW�KDV�EHHQ�UHFRQFLOHG�ZLWK�D�VHQGHU�DQG�WZR�DFWLYLW\UHFHLYHUV��$V�FDQ�EH�VHHQ��WKH�DFWLYLW\�LQSXW�LQ�SURJUDPPLQJ�KRXUV�FRQVXPHG�E\�WKH�UHFHLYHUV�LVFRPSOHWHO\�YDULDEOH��7KH�SULFH�RI�WKH�DFWLYLW\��IL[HG�DQG��YDULDEOH��LV�GHELWHG�WR�WKH�UHFHLYHUV�LQWKH�VDPH�SURSRUWLRQV�

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n If the SUHGLVWULEXWLRQ�RI�IL[HG�FRVWV�indicator is VHOHFWHG�IRU�DQ�DFWLYLW\�W\SH, only the variablecosts (variable prices multiplied by activity quantities) are debited to the receiver cost centers.Likewise, the sender cost center is credited only with its variable costs.

n ,Q�WKH�DERYH�H[DPSOH��WKH�DFWXDO�TXDQWLW\�IORZV�DUH�PXOWLSOLHG�RQO\�ZLWK�WKH�YDULDEOH�DFWLYLW\�SULFH�DQG�WKH�UHVXOW�GHELWHG�WR�WKH�UHFHLYHUV�DQG�FUHGLWHG�WR�WKH�VHQGHU��7KH�SODQQHG�IL[HG�FRVWV�RI�WKHVHQGHU�FRVW�FHQWHU�DUH�QRW�DOORFDWHG�DW�WKLV�SRLQW��7KLV�DSSURDFK�GHELWV�WKH�UHFHLYHU�FRVW�FHQWHUV&XVWRPHU�6HUYLFH�DQG�3URGXFWLRQ�RQO\�ZLWK�WKH�DGGLWLRQDO�XQLWV�RI�FRVWV��PDUJLQDO�RU�YDULDEOH�FRVWV�RI��81,��7KH�FRVW�FHQWHU�IRU�SURJUDPPLQJ�FDUULHV�LWV�RZQ�IL[HG�FRVWV�

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n The SUHGLVWULEXWLRQ�RI�IL[HG�FRVWV transaction distributes the plan fixed costs as actual fixed costs tothe cost centers that planned the corresponding activity inputs.

n To predistribute the fixed costs, you must first complete planning. Predistribution is then executedwith VHSDUDWH�WUDQVDFWLRQV�for certain cost centers or cost center groups, or for the entire controllingarea. It can also be executed within SODQ�SULFH�FDOFXODWLRQ if the corresponding indicator is set.

• In a predistribution scenario, you define the plan fixed costs in version 0 for each sender activitytype of a cost center, and then distribute these costs as actual costs to the cost centers that plannedthe activity inputs.

n 3UHGLVWULEXWLRQ�LV�EDVHG�RQ�WKH�DVVXPSWLRQ that, in a reconciled activity plan, sender cost centersprovide activities only because receiver cost centers have planned those activity requirements.

n Predistribution of fixed costs ensures that costs incurred through DGGLWLRQDO�FDSDFLW\ EHFRPLQJDYDLODEOH�are not allocated on the basis of the operating rate.

n If you use predistribution of fixed costs, you can DYRLG�IL[HG�FRVW�YDULDQFHV. Predistribution of fixedcosts transfers the fixed costs of the plan credits and debits to actual postings. This JXDUDQWHHV thatSODQ�IL[HG�FRVWV�DUH�FRYHUHG regardless of the operating rate.

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n The IROORZLQJ�FDVHV may arise in the predistribution of fixed costs:

1. If the UHFHLYHU�RI�WKH�DFWLYLW\�is a FRVW�FHQWHU, activity allocation DOORFDWHV�RQO\�WKH�YDULDEOHFRVWV. This is true regardless of whether the cost center has planned activity input as activity-dependent or activity-independent, or whether it has planned no activity input at all. Whenpredistribution is H[HFXWHG� only the fixed costs are allocated to the receiver that planned anactivity input, regardless whether the input is activity-dependent or not. 5HFHLYHU�FRVW�FHQWHUVthat have QRW�SODQQHG�DFWLYLW\�LQSXWV are therefore debited only with the variable costs.

�� If the UHFHLYHU�is a FRVW�REMHFW��VXFK�DV�DQ�RUGHU�RU�SURMHFW��it is debited with the full costs(fixed and variable price multiplied by the activity quantity). �6HH�WKH�VSHFLDO�FDVH��EDFNIORZ��LQWKH�QH[W�VOLGH��

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n 6SHFLDO�FDVH��)L[HG�FRVW�EDFNIORZ�IRU�SODQ�LQWHJUDWHG�RUGHUV�WKDW�VHWWOH�WR�FRVW�FHQWHUVn 2UGHUV�DQG�SURMHFWV�in integrated planning cannot be used as receivers in fixed-cost predistribution.

Such orders and projects are DOZD\V�GHELWHG�ZLWK�IL[HG�DQG�YDULDEOH�FRVWV�in activity inputplanning and in actual activity allocation.

n However, if you VHWWOH�SODQ�LQWHJUDWHG�RUGHUV�WR�D�FRVW�FHQWHU�LQ�\RXU�SODQQLQJ, fixed costs areSUHGLVWULEXWHG�to the UHFHLYHU�FRVW�FHQWHU. As a result, the receiver cost center is already debited inthe actuals with fixed costs that will also be debited to the plan-integrated order during actual activityallocation. When RUGHUV�DUH�VHWWOHG�LQ�WKH�DFWXDOV, the system moves these excess fixed costs backto the sender (EDFNIORZ) during activity allocation. To ensure that this posting occurs in the correctperiod, settlement must be period-based for the affected orders.

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n The illustration shows the allocation of a cost center with an activity type that takes part inpredistribution of fixed costs.

n In contrast to allocation without predistribution of fixed costs, DFWLYLW\�DOORFDWLRQV�credit the costcenter only with the YDULDEOH�SULFH�(100 UNI).

n If fixed costs are predistributed, the IL[HG�FRVW�EORFN also can be allocated to the receiver in theamount planned.

n In contrast to allocations without fixed-cost predistribution, therefore, fluctuations in the operatingrate do not affect the amount of fixed costs allocated: the allocated fixed costs are always the plannedfixed costs. (Shaded area above is not allocated)

n There are QR�IL[HG�FRVW�YDULDQFHV.n In the WH[WERRN�FDVH where the allocated quantity equals the actually measured quantity, and using

constantly allocated iterative plan prices, the DOORFDWHG�FRVWV equal the WDUJHW�FRVWV.

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�� Ideal typical procedure for marginal costing allocations in overhead cost controlling:

• When you create the activity types, you need to the indicator for predistributed fixed costs inthe corresponding activity types. You should not set the "Actual" price indicator because apredistribution of fixed costs contradicts an actual price calculation in the system.

• You should try to plan activity-independent and especially activity-dependent costs as preciselyas possible. This ensures exact iterative plan prices with fixed and variable components.

• Before the price calculation, you should make sure that the activity input quantities from thesenders tie in with the activities of the sender by using automatic plan reconciliation.

• Only variable prices are used for activity allocation between cost centers.

• Predistribution of fixed costs (which you also trigger from the plan price calculation) enablesyou to allocate the planned fixed costs using the same actual value to the receivers.

• If you wish to analyze variances, start the automatic variance calculation. No fixed costvariances are displayed there. There may be too many or too few fixed costs allocated to theorders integrated in the remaining variance.

© SAP AG AC412 5-44

SAP AG 1999

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• Analyze standard reports such as plan/actual comparisons

• Describe how target costs are updated

• Configure and use the variance analysis function

• Analyze variance categories

• Explain the concept of actual price calculation, and configure and usethe function for revaluation at actual prices

Which analysis tools are most appropriate depends on your costmanagement goals. You can choose your analysis tools after learningabout advanced planning and the methods for transaction-based andperiodic actual costs and activity allocations.

You will use the repair cost center REP## to decide which analysis toolswill provide you with the information you need for cost center analysis inoverhead cost controlling. You will run a number of different scenariosthat will provide you with various types of information and results.

1 Target Cost Analysis

1-1 Preparation: In your XVHU�VHWWLQJV, delete group +B7(&+�� from the cost centergroup, and enter FRVW�FHQWHU�5(3��instead.

1-2 Check the planned costs

1R�DFWXDO�FRVWV�have been posted to your FRVW�FHQWHU�5(3��for the current period.View the planned values by going to FRVW�HOHPHQW�SODQQLQJ�(YHUVLRQ��, FXUUHQWSHULRG, cost center 5(3��, DFWLYLW\�W\SH� [=all], FRVW�HOHPHQWV��±��,IUHH�HQWU\).

Which three cost elements have been planned up to now? What values wereplanned for these cost elements?

For which cost element did you set the UHFRUG�TXDQWLW\�indicator?

© SAP AG AC412 5-46

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(If the field for activity type is blank (or #), then activity-independent/fixed wasplanned.)

&RPSDUH�your plan with the solution, and FKDQJH�WKH�YDOXHV�LI�QHHGHG.

1-2-2 Analyze the planned output of your FRVW�FHQWHU�5(3�� in the SODQQLQJ�ofthe DFWLYLW\�RXWSXW.What DFWLYLW\�TXDQWLWLHV�(activity type *) were planned in the FXUUHQWSHULRG?

What SULFH�did you calculate earlier for this quantity (the price wasautomatically transferred into the planning during price calculation)?

What activity quantity was VFKHGXOHG?

Compare this with the value in the solutions and make changes if necessary.

&RVW�FHQWHU�5(3��LQ�WKH�FXUUHQW�SHULRG�$FWLYLW\7\SH

PlannedActivity

Fixed Price Variable Price Scheduled Activity

5(3+��

1-2-3 Analyze cost center REP## using the target/actual comparison report in theinformation system.

Have any actual costs been posted?

Have any activities been output during the period?

Interpret the target costs using the known values.

Interpret the plan costs using the known values (go to the next page in thereport).

© SAP AG AC412 5-47

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1-3-1 From sender cost center 5(3��, allocate ��KRXUV�RI�DFWLYLW\�W\SH5(3+��to FRVW�FHQWHU�3&��using direct activity allocation (since theactivity type is of activity type category 1). Perform the allocation in theVFUHHQ�YDULDQW�FRVW�FHQWHU�with OLVW�HQWU\.

1-3-2 Analyze the WDUJHW�FRVWV�again for cost center 5(3��.

How high are the WDUJHW�FRVWV�on the GHELW�VLGH�(previously 10,000), sincethe operating rate is 140%?

How did the system calculate this?

&RVW�FHQWHU�5(3��FXUUHQW�SHULRG7DUJHW�FRVWV�&DOFXODWLRQ�

1-3-3 Now post the DFWXDO�FRVWV�of cost center 5(3��in component FI� Use theFXUUHQW�GDWH and choose the VFUHHQ�YDULDQW�ZLWK�FRVW�FHQWHU�DQGTXDQWLW\. For the WD[�FRGH, select 9��(without tax). Don’t forget to enter thequantity ��K�in the GHWDLO�VFUHHQ�of cost center 415100.

7R�VLPSOLI\�HQWU\��\RX�FDQ�XVH�DFFRXQW�DVVLJQPHQW�WHPSODWH�$&��EDQG�MXVW�FKDQJH�WKH�FRVW�FHQWHUV�WR�\RXU�QXPEHU��

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�� Debit 12,100 V0 REP## 110 H

�� Debit 9,000 REP##

�� Debit 1,000 V0 REP##

�� Credit 23,000

Compare all your numbers before you post.

1-3-4 You have now recorded your costs for the entire period, and you want toanalyze the HIILFLHQF\�of the cost center using the WDUJHW�DFWXDOFRPSDULVRQ�UHSRUW. Analyze the EDODQFH�of FRVW�FHQWHU�5(3��, theSODQ�DFWXDO�YDULDQFH, and the WDUJHW�DFWXDO�YDULDQFH�for the input side.Then answer the following questions:

&RVW�FHQWHU�5(3��FXUUHQW�SHULRG

3ODQ�DFWXDO�YDULDQFH� ________% Assessment: favorable /unfavorable

(2nd page in report)

7DUJHW�DFWXDO�YDULDQFH� _________% Assessment: favorable / unfavorable

________________________________

8QGHUDEVRUSWLRQ��RYHUDEVRUSWLRQ� _____________

(How much more or less was allocated than the cost center was actuallydebited?)

2 Variance Analysis

2-1 Run YDULDQFH�DQDO\VLV for the FXUUHQW�SHULRG for your cost center group+B7(&+�as an XSGDWH�UXQ��QRW�D�WHVW�UXQ�.How meaningful is the total variance for your cost center and activity types?

___________________________________________________

© SAP AG AC412 5-49

In your opinion, which YDULDQFH�VLGH�provides the best information to assess theHIILFLHQF\�RI�D�FRVW�FHQWHU?

___________________________________________________

6DYH�\RXU�YDULDQFHV (if they were not saved automatically in the update run). Wewill now analyze the variances in the LQIRUPDWLRQ�V\VWHP.

2-2 In the &RVW�&HQWHUV��9DULDQFHV�UHSRUW��analyze the variances of your FRVW�FHQWHUJURXS�+B7(&+��for the current period.

Use YDULDWLRQ�to go to FRVW�FHQWHU�5(3��. Write down the corresponding figuresin the following table. Indicate whether the variances are IDYRUDEOH�orXQIDYRUDEOH.

2SWLRQDO� Briefly indicate the reason for the variances (a detailed explanation isgiven in the solution).

7DUJHW�DFWXDO�YDULDQFH��,QSXW�6LGH�9DULDQFH�

Favorable / Unfavorable

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Favorable / Unfavorable

3ULFH�YDULDQFH� Favorable / Unfavorable

4XDQWLW\�YDULDQFH� Favorable / Unfavorable

2XWSXW�VLGH $PRXQW� 5HDVRQ�)L[HG�FRVW�YDULDQFH�

© SAP AG AC412 5-50

3 Actual Price Calculation: You now want to calculate DFWXDO�SULFHV�for your HQWLUH�FRVWFHQWHU�JURXS, and UHYDOXDWH�the previous activity allocations.

3-1 Look at the VHWWLQJV�IRU�UHYDOXDWLRQ�in the settings for the version by fiscal year(Customizing). Was revaluation activated?

3-2 Execute actual price calculation RQO\�IRU�\RXU�FRVW�FHQWHU�JURXS�+B7(&+��asan XSGDWH�UXQ�and ZLWKRXW�EXVLQHVV�SURFHVVHV. Choose the FXUUHQW�SHULRG�RQO\�3RVW�the price calculation and then exit. You analyze the results in the informationsystem.

3-3 Analyze the prices in the SULFH�UHSRUW�of the LQIRUPDWLRQ�V\VWHP. Check how closethe actual prices were to the planned prices. Run the price report only for theFXUUHQW�SHULRG�for cost center group +B7(&+��. Before you run the report,ensure that the prices are displayed in SULFH�XQLW�� and that RQO\�WKH�SULFHV�XVHGIRU�DOORFDWLRQ�are displayed.

)RU�D�EHWWHU�RYHUYLHZ��VRUW�WKH�UHSRUW�E\�WKH�WKUHH�FROXPQV�FRVW�FHQWHU��DFWLYLW\W\SH��DQG�SULFH�LQGLFDWRU��DVFHQGLQJ��

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3-4 Go to the WDUJHW�DFWXDO�YDULDQFH�report and look at the DFWXDO�EDODQFHV�for theFXUUHQW�SHULRG�for your FRVW�FHQWHU�JURXS��+B7(&+��. Go to each cost centerusing YDULDWLRQ. Look at the balances of the cost centers. What do you notice?

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• explain the concept of predistribution of fixed costs in the R/3Controlling

• execute the predistribution of fixed costs

• conceptualize and use a scenario involving activity types withpredistributed fixed costs

• analyze variances that can stem from predistributed fixed costs

After explaining and using various scenarios for period-end closing, youwant to discuss the advanced applications available through thepredistribution of fixed costs.

• To clarify the concept of this form of marginal cost allocation(namely, predistribution of fixed costs), answer the followingquestions. More than one answer is possible for each example.

1-1 Predistribution of Fixed Costs: Planning

Which of the following points indicates a planning scenario with predistributedfixed costs?

A) The activity types should have indicator 3UHGLVWULEXWHG�IL[HG�FRVWV set.

B) You cannot plan prices (PI 3) manually.

C) The planning should be reconciled.

D) For the price calculation, you definitely need to set the indicator :LWKSUHGLVWULEXWLRQ�RI�IL[HG�FRVWV.

E) You can only set the indicator 3UHGLVWULEXWHG�IL[HG�FRVWV for activity typecategory 1.

A) Correct

B) Incorrect

C) Correct

D) Incorrect

E) Incorrect

© SAP AG AC412 5-52

1-2 Predistribution of Fixed Costs: Cost and Activity Allocations in Actual

A) Activity allocations of activity types with predistributed fixed costs are valuedin the cost center only with the variable price portion.

B) The transaction SUHGLVWULEXWLRQ�RI�IL[HG�FRVWV allocates fixed costs in the actualto the receiver cost center just as they were planned there as activity inputs (inblocks).

C) The transaction SUHGLVWULEXWLRQ�RI�IL[HG�FRVWV allocates fixed costs in the actualto the receiver orders just as they were planned there as activity inputs (inblocks).

D) You can revaluate the variably allocated activity quantities with the actual pricecalculation using variable actual prices.

E) The target=actual activity allocation cannot be combined with thepredistribution of fixed costs.

A) Correct

B) Correct

C) Correct

D) Incorrect

E) Incorrect

1-3 Predistribution of Fixed Costs: special cases

A) Orders that are integrated into the plan can generally take part in thepredistribution of fixed costs.

B) Only those order integrated into the plan, which are settled to a cost centersupport the concept of predistribution of fixed costs.

C) Cost centers that have no planned activity input are generally debited with fullcosts, even when the activity input in actual contains an activity type withpreditributed fixed costs.

D) Cost centers that have no planned activity input are generally debited only withvariable costs, even when the activity input in actual contains an activity typewith preditributed fixed costs.

A) Incorrect

B) Correct

C) Incorrect

D) Correct

© SAP AG AC412 5-53

1-4 Predistribution of Fixed Costs: Description

A) The predistribution of fixed costs allows you to carry out marginal costallocations (allocations for variable cost portions are valued) between costcenters.

B) The predistribution of fixed costs hinders the (variance category) fixed costvariance.

C) The sender fixed costs must be further allocated periodically to the receivercost center (through the predistribution of fixed costs).

D) The predistribution of fixed costs provides information regarding costs thatarise for additional activity units of a cost center (marginal costing).

E) The predistribution of fixed costs is especially useful when you want to avoidfixed costs variances in the service cost centers. Without predistribution offixed costs, activity allocations with proportionalized service cost centers(especially operational fluctuations) can lead to incorrect over or underallocations of fixed costs.

A) Correct

B) Correct

C) Incorrect

D) Correct

E) Correct

© SAP AG AC412 5-54

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1 Target Cost Analysis

1-1 Preparation: User Settings

&&$��,QIRUPDWLRQ�6\VWHP�!�8VHU�6HWWLQJV%DVLF�GDWD�� 5HPRYH�FRVW�FHQWHU�JURXS�+B7(&+��(QWHU�FRVW�FHQWHU�5(3��

1-2 Check the planned costs

&&$��3ODQQLQJ�!�&RVW�DQG�$FWLYLW\�,QSXWV�!�&KDQJH/D\RXW� ��9HUVLRQ� �7LPH�SHULRG� &XUUHQW�SHULRG�LQ�FXUUHQW�ILVFDO�\HDU&RVW�FHQWHU� 5(3��$FWLYLW\�W\SH� &RVW�HOHPHQW� ��

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9DULDEOH )L[HG4W\

9DULDEOH 8QLW 4

430000 9,000

470000 1,000

5(3+�� 415100 - 10,000 - 100 h X

If the field for the activity type is empty, then the planning data is activity-independent(only fixed). Check your plan against the solution and make changes if necessary.

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1-2-2 Analyze the activity output

&&$��3ODQQLQJ�!�$FWLYLW\�2XWSXW�3ULFHV�!�&KDQJH9HUVLRQ� �7LPH�SHULRG� &XUUHQW�SHULRG�LQ�FXUUHQW�ILVFDO�\HDU&RVW�FHQWHU� 5(3��$FWLYLW\�W\SH� 2YHUYLHZ

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PlanActivity

Fixed Price Variable Price Scheduled Activity

5(3+�� 100 h 100 100 100 h

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1-2-3 Target/Actual Comparison Cost Center REP##

&&$��,QIRUPDWLRQ�6\VWHP�!�5HSRUWV�IRU�&RVW�&HQWHU�$FFRXQWLQJ�!7DUJHW�$FWXDO�&RPSDULVRQV�!�&RVW�&HQWHUV��7DUJHW�$FWXDO�9DULDQFH9HUVLRQ� �7LPH�SHULRG� &XUUHQW�SHULRG�LQ�FXUUHQW�ILVFDO�\HDU&RVW�FHQWHU� 5(3��([HFXWH

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$FWXDO�FRVW�� 0

$FWXDO�DFWLYLW\� 0 h

7DUJHW�FRVW� 10,000 Since the operating rate = 0: all plan fixed costs

�&RPSDULVRQ�FRVWV�LI�WKHUH�LV�]HUR�RXWSXW�

3ODQ�FRVW� 20,000 All fixed and variable plan costs

(see next page of report on right-hand side)

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1-3-1 Activity Allocation

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1-3-2 Target costs of cost center REP##

&&$��,QIRUPDWLRQ�6\VWHP�!�5HSRUWV�IRU�&RVW�&HQWHU�$FFRXQWLQJ�!7DUJHW�$FWXDO�&RPSDULVRQV�!�7DUJHW�$FWXDO�9DULDQFH�9HUVLRQ� �7LPH�SHULRG� &XUUHQW�SHULRG�LQ�FXUUHQW�ILVFDO�\HDU&RVW�FHQWHU� 5(3��([HFXWH

&RVW�FHQWHU�5(3��FXUUHQW�SHULRG7DUJHW�FRVW� ��&DOFXODWLRQ� 10,000 fixed plan cost + 10,000 var. plan cost * oper. rate 140%

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1-3-3 $FWXDO�FRVWV�of cost center 5(3��$FFRXQWLQJ�!�)LQDQFLDO�$FFRXQWLQJ�!�*HQHUDO�/HGJHU�!�'RFXPHQW�(QWU\!�(QWHU�*�/�$FFRXQW�'RFXPHQW(QWHU'RFXPHQW�GDWH� WRGD\¶V�GDWH&KRRVH� 6FUHHQ�YDULDQW��:LWK�FRVW�FHQWHU�DQG�TXDQWLW\(QWHU�WKH�LQGLFDWHG�YDOXHV�LQ�WKH�SRVWLQJ�VFUHHQ��,I�GHVLUHG��FKRRVHDFFRXQW�DVVLJQPHQW�WHPSODWH�$&��E�DQG�UHSODFH�WKH�FRVW�FHQWHU�QXPEHUVZLWK�\RXU�QXPEHU��

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�� Debit 900 V0 REP##

�� Debit 12,100 V0 REP## 110 H

�� Debit 9,000 REP##

�� Debit 1,000 V0 REP##

�� Credit 23,000

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1-3-4 Target/Actual Comparison of Cost Center REP##

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&RVW�FHQWHU�5(3��FXUUHQW�SHULRG3ODQ�DFWXDO�YDULDQFH�� $VVHVVPHQW��favorable / XQIDYRUDEOH(2nd page in report) 15% higher actual costs than planned

7DUJHW�DFWXDO�YDULDQFH�� $VVHVVPHQW��IDYRUDEOH�/ unfavorable

4.17% lower actual costs than target costs

8QGHUDEVRUSWLRQ�RYHUDEVRUSWLRQ� �� (allocation was 5,000 higher than the actual cost

debit)

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2 Variance Analysis

2-1 Variance analysis for cost center group H_TECH##

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The WRWDO�YDULDQFH�does not say anything about efficiency, since it is only acomparison of the actual costs against the allocated actual costs(XQGHUDEVRUSWLRQ�RYHUDEVRUSWLRQ�of the cost center).

The YDULDQFHV�RQ�WKH�LQSXW�VLGH�provide the most detailed information.

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2-2 5HSRUW�&RVW�&HQWHUV��9DULDQFHV�IRU�FRVW�FHQWHU�JURXS�+B7(&+��&&$��,QIRUPDWLRQ�6\VWHP�!�5HSRUWV�IRU�&RVW�&HQWHU�$FFRXQWLQJ�!�7DUJHW�$FWXDO&RPSDULVRQV�!�9DULDQFH�$QDO\VLV�!�&RVW�&HQWHUV��9DULDQFHV9HUVLRQ� �7LPH�SHULRG� &XUUHQW�SHULRG�LQ�FXUUHQW�ILVFDO�\HDU&RVW�FHQWHU�JURXS� +B7(&+��([HFXWH

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- 1,000

- 4.17%

)DYRUDEOH�/ Unfavorable

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+ 900

(404000 replacement)

Favorable / 8QIDYRUDEOH8QSODQQHG�FRQVXPSWLRQ�RIUHSODFHPHQW�SDUWV

3ULFH�YDULDQFH� + 1,100

(415100 externalactivities)

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4XDQWLW\�YDULDQFH� - 3,000

(415100 externalactivities)

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2XWSXW�VLGH $PRXQW 5HDVRQ�)L[HG�FRVW�YDULDQFH� - 4,000 �7KHRUHW��$OORFDWHG�FRVWV�ZHUH

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3 Actual Price Calculation

3-1 Settings for Revaluation

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3-2 Actual price calculation for FRVW�FHQWHU�JURXS�+B7(&+��&&$��3HULRG�(QG�&ORVLQJ�!�6LQJOH�)XQFWLRQV�!�3ULFH�&DOFXODWLRQ&RVW�FHQWHU�JURXS� +B7(&+��7LPH�SHULRG� &XUUHQW�SHULRG�LQ�ILVFDO�\HDU1R�EXVLQHVV�SURFHVVHV83'$7(�581([HFXWH([LW�SULFH�FDOFXODWLRQ�DIWHU�PDNLQJ�WKH�SRVWLQJ��5HVXOWV�DUH�DQDO\]HG�LQ�WKH�LQIRUPDWLRQ�V\VWHP�

3-3 3ULFH�UHSRUW�LQ�WKH�LQIRUPDWLRQ�V\VWHP&&$��,QIRUPDWLRQ�6\VWHP�!�5HSRUWV�IRU�&RVW�&HQWHU�$FFRXQWLQJ�!�3ULFHV�!�&RVW&HQWHUV��$FWLYLW\�3ULFHV�&RVW�FHQWHU�JURXS� +B7(&+��3HULRG� &XUUHQW3ULFH�XQLW� �6HOHFW� 'LVSOD\�RQO\�WKH�SULFHV�XVHG�IRU�DOORFDWLRQ([HFXWH

&KRRVH�3URFHVV�!�6RUW�$VFHQGLQJ�!&KRRVH�LQ�WKLV�RUGHU�&RVW�FHQWHU��DFWLYLW\�W\SH��SULFH�LQGLFDWRU��DOO�DVFHQGLQJ��VW�EXWWRQ�

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&+,3�� MAH## 234.39 205.63 �� (1(5�� ENH## 0.17 0.16 �� 3&�� MAH## 151.84 133.66 �� 3&�� SETH## 190.91 173.08

48$/�� QUAH## 193.33 162.50

5(3�� REPH## 200.00 164.29

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3-4 7DUJHW�$FWXDO�9DULDQFH�5HSRUW�IRU�&RVW�&HQWHU�*URXS�+B7(&+��&&$��,QIRUPDWLRQ�6\VWHP�!�5HSRUWV�IRU�&RVW�&HQWHU�$FFRXQWLQJ�!�7DUJHW�$FWXDO&RPSDULVRQV�!�&RVW�&HQWHUV��7DUJHW�$FWXDO�9DULDQFH&RVW�FHQWHU�JURXS� +B7(&+��3HULRG� &XUUHQW([HFXWH*R�WR�WKH�VLQJOH�YDOXH�XVLQJ�WKH�YDULDWLRQ�

&RVW�&HQWHU %DODQFH ,I�EDODQFH�QRW�]HUR��UHDVRQ(1(5�� 3,642

�� Special case: Cost center is not fully credited because theactual price is calculated based on the capacity.

(Fixed preparation costs should not be fully allocated to thereceivers)

48$/�� 0

5(3�� 0

3&�� -23,602��

Will be 0 if the cost object (order AC412) is revaluated atactual prices.

&+,3�� -9,204��

Will be 0 if the cost object (order AC412) is revaluated atactual prices.

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1-1 Predistribution of Fixed Costs: Planning

A) Correct

B) Incorrect

C) Correct

D) Incorrect

E) Incorrect

1-2 Predistribution of Fixed Costs: Cost and Activity Allocations in Actual

A) Correct

B) Correct

C) Correct

D) Incorrect

E) Incorrect

1-3 Predistribution of Fixed Costs: special cases

A) Incorrect

B) Correct

C) Incorrect

D) Correct

1-4 Predistribution of Fixed Costs: Description

A) Correct

B) Correct

C) Incorrect

D) Correct

E) Correct

© SAP AG AC412 6-2

SAP AG 1999


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+5+5

$FWLYLW\7\SH

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�� 0000&2&2

),),

2SWLRQDO��$FWLYDWH�$FWLYLW\�7\SH�DV�$FFRXQW$VVLJQPHQW�2EMHFW

n It is possible to GLUHFWO\�DVVLJQ�FRVWV�WR�WKH�DFWLYLW\�W\SH�RI�D�FRVW�FHQWHU�when actual postings aremade. You can use an activity type as an account assignment object in the following applicationareas:

• Purchase requisitions, purchase orders, GR/IR, reposting of costs, reposting of line items, activityallocation, reposting of activity allocation, payroll (time sheets), depreciation (activity type inmaster data of asset), periodic repostings, assessments, indirect activity allocation

n Note that costs assigned to activity types are not included in later distributions.

n The direct assignments of costs to activity types has an effect on DFWXDO�FRVW�VSOLWWLQJ (see unit onperiod-end closing). The system assumes that the costs assigned directly to the activity types wereassigned correctly and in full. Therefore, activity types to which costs were assigned directly are notincluded in the first splitting step. The system merely breaks the costs down into fixed and variablecosts. In the second splitting step, the activity-independent costs are apportioned to the activity typesto which costs were assigned directly.

n To be able to assign costs to activity types, you must go to maintenance of the controlling area inCustomizing (under General Controlling - Organization - Maintain Controlling Area) and select theindicator $FFRXQW�DVVLJQPHQW��DFWLYLW\�W\SH�DFWLYH in the step $FWLYDWH�FRPSRQHQWV�FRQWUROLQGLFDWRUV.

n To assign activity types to accounts during G/L account posting in FI, specify the activity type as anentry field in the ILHOG�VHOHFWLRQ�VWULQJV�for the corresponding G/L accounts and in the SRVWLQJ�NH\V.

© SAP AG AC412 7-3

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�� 1�!/*��0*��!

243656387 9:38;<56=<>@?-A$BC3@?D6ECFHG%I 7 J:36KML9$N-;O7 N-P-Q 3R5:=$?@S�?T= I ?$38>:K83-;→ U 7 J:3$KC5@=$?6SV?H= I ;W365@387 9:3-;

2X365�3-7 9$38;<5@=Y>@?ZA$BC3�?D@ECFHG 9$N-;[7 N8P-Q 3:L-= II 7 J$3:K\5@=-?@S�?T= I ?63M>:K838;→ U 7 J$36KC56=8?@SV?H= I ;W3$5�387 9838;

](N8;[7 N8PMQ 3T^-;_7 5�3 G ?63->$K838;`LB�A-Q SO7,^-Q!7 36K�P�aR9$N8;_7 N8P-Q 3R5@=Y>6?-A$Bb^@S[7 =Y> G ;W3:5�387 9$38;`L→

]cN8;[7 NMP-Q 3H56=$?@S�?T= I ;`365@387 9$38;

n When activity quantities are incurred (regardless of the activity input level provided by the receivercost center), you enter a fixed activity input quantity. Calculating the fixed debit for the receiver costcenter enables you to set the variable portions of the sender costs to "fixed" for the receiver. TheIL[HG�GHELW�RI�WKH�UHFHLYHU is the sum of the following:

• The total activity quantity multiplied by the fixed price

• The input of fixed activity quantity multiplied by the variable price

n The quantitiy of the activity type (that you entered as a variable activity input) keeps the variable andfixed cost portions of the sender.

• For this reason, the YDULDEOH�GHELW�RI�WKH�UHFHLYHU�FRVW�FHQWHU corresponds to the variableactivity input multiplied by the variable price.

© SAP AG AC412 7-4

SAP AG 1999

6\VWHP�6HWWLQJV��&XVWRPL]LQJ�,é 9HUVLRQ��)LVFDO�<HDU�6HWWLQJV�

d Purely iterative priced Plan: Period Price <> Average Priced Actual: Period Price <> Cumulative Priced Revaluation / Business Transactionsd Cost Component Structure in CO Overhead Cost Controlling

é &RQWUROOLQJ�$UHD��&RQWURO�,QGLFDWRUV�d Activity type is account assignment object (optional)

é Activate in controlling area

é FI: Activate in field status variant and posting keysd Variances (transaction-based posting of price variances in CO)

é 0DLQWDLQ�3ODQQHU�3URILOHVd Authorizations, distribution keyd Maintain planning layout

© SAP AG AC412 7-5

SAP AG 1999

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d Default value in cost center and cost elementor

d Set indicator for planning combination

é 7DUJHW�FRVW�YHUVLRQd Control costs: version 0d Define variance categories in variance variantd Define cost element groups for first split of actual costs

é 6SOLWWLQJ�VWUXFWXUHd Create structure

é Assign rule: for example, based on activity quantity, activity-dependentstatistical key figures, capacity, and so on

é Assign cost centersd Alternative: Equivalence numbers in activity type planning

© SAP AG AC412 7-6

�&RVW�(OHPHQW�/LVW

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1DPH

400000 Raw materials 1

400001 Raw mat. scrapped

400010 Raw materials 2

403000 Operating supplies

404000 Spare parts

405000 Packaging material consumption

410000 OEM products consume

410001 Scrapped trading goods

415000 External procurement

416100 Electricity base fees

416200 Electricity usage

416300 Water

417000 Purchased activity

418000 Training courses

419000 Provision: Loss of raw materials

420000 Direct labor costs

421000 Indirect labor costs

422000 Idle time pay

430000 Salaries

431000 Ancillary payroll costs

432000 Additional salary costs

434000 Pay scale benefits: Vacation allowance

435000 Pay scale benefits: Standard annualallowance

440000 Pension scheme contribution

445000 Pay scale benefits: Employee healthinsurance

446000 Workers’ Compensation Associationcontribution

447000 Employee support costs

449000 Miscellaneous personnel costs

451000 Maintenance costs: Building

452000 Maintenance costs: Machinery &

© SAP AG AC412 7-7

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1DPHequipment

453000 Maintenance costs: Target=actual

459000 Other maintenance costs

460000 Net worth tax

462000 Bill of exchange tax

463000 Trading capital tax

464000 Motor vehicle tax

465000 Miscellaneous taxes

466000 Insurance expenses

470000 Office & Building

471000 Machinery rental

472000 Shipping costs

473000 Postage

473110 Fixed telephone costs

473120 Telephone usage

474100 Travel costs (flat-rate tax)

474210 Travel costs (accommodation)

474220 Travel costs (board)

474230 Travel costs (rail, road and air)

474240 Other travel costs

474250 Travel costs: Entertainment

474280 Travel costs: Flat-rate tax

474290 Travel costs: Advance

474295 Travel costs: Cash advance

475000 Vehicle costs

476000 Office supplies

476100 IT Materials

476500 Other admin expenses

476900 Miscellaneous costs

477000 Advertising & sales

479000 Bank charges

481000 Cost-accounting depreciation

481100 Low value assets

482000 Cost-accounting depreciation

483000 Accrued interest

484000 Accrued risks

© SAP AG AC412 7-8

&RVW(OHPHQW

1DPH489000 Other accrued costs

611000 DAA Production preparation

612000 DIAA Administration

613000 DAA Setup

614000 DAA: Internal transport

615000 DAA: Repair hours

615500 DIAA:Quality

616000 DAA Inspection

617000 DAA Energy

618000 DAA IT Services

619000 DAA Production hours

620000 DAA Machine costs

621000 DAA Engineering

622000 DIAA: HR administration

622500 DIAA: Site

623000 DAA Burn in

624000 DAA QA check

625000 DAA setup

626100 DAA Jr. Consultant

626200 DAA Sen. Consultant

626300 DAA Manager

629000 Time recording

629010 Payroll accounting

629020 Check credit status

629030 Credit management

629100 Paint

629110 Dry

629310 Test non-stock material

629500 Purchase non-stock material

629600 Material staging 1

629610 Material staging 2

629620 Goods receipt of non-stock

629700 Sales order handling

629800 Order confirmation

629900 Production order handling

© SAP AG AC412 7-9

&RVW(OHPHQW

1DPH630000 General assessment

631000 Cafeteria assessment

631100 Vehicles assessment

631200 HR assessment

631300 Corporate Services assessment

631400 Cafeteria assessment

631500 Telephone assessment

632000 IAA Corporate Services

633000 IAA Cafeteria

634000 IAA Telephone units

635000 IAA Telephone (line rental)

636000 IAA Vehicles

637000 IAA Human Resources

638000 IAA Administration

638100 IAA Production

638500 IAA IT Service

639000 IAA Machine costs

639100 IAA IT installations

639200 IAA Power

640000 IAA ABC General

641000 IAA ABC Others

641100 IAA ABC Repairs

641200 IAA ABC Machines

641300 IAA ABC Burn In

641400 IAA ABC Specialist

641500 IAA ABC Material

641600 IAA ABC Sales

648000 ASM. ABC Schedule process

648100 ASM ABC Shop floor

648200 ASM ABC Assembly standard PC

648300 ASM ABC Assembly configurated PC

648400 ASM ABC Design

649000 ASM ABC General

649100 ASM ABC QA

© SAP AG AC412 7-10

&RVW(OHPHQW

1DPH649200 ASM ABC Finance & Administration

649300 ASM ABC Marketing

649400 ASM ABC Sales

649500 ASM ABC Inquiries

649600 ASM ABC Quotes

649700 ASM ABC Production

649800 ASM ABC Logistics

649900 ASM ABC Maintenance

649910 ASM ABC R&D

650000 Order settlement

651000 Order settlement: Material

652000 Order settlement: Internal activity

652500 Settlement interest

653000 Order settlement: Quality costs

655100 Order settlement: Raw materials

655110 Order settlement: Other materials

655200 Order settlement: Personnel

655300 Order settlement: Administration

655400 Order settlement: Sales & Distribution

666000 Settlement revenues

671110 Cost of sales: Direct costs

671111 WIP Creation - DC

671112 WIP Balance - DC

671115 Valuated revenues

671120 Cost of sales: Overheads

671121 Creation WIP overhead costs

671130 Cost of sales: Production costs

671131 Creation WIP overhead

671140 Cost of sales S&A

671141 Creation WIP S&A

672111 WIP direct costs

672112 Usage WIP direct costs

672121 WIP overhead costs

672122 Usage of WIP: Overhead costs

672131 WIP Production costs

© SAP AG AC412 7-11

&RVW(OHPHQW

1DPH672132 Usage of WIP: Production costs

672141 WIP S&A

672142 Usage WIP: S&A

672200 Capitalized profit

672300 Revenue in excess of billings

673111 Creation of reserves: Direct costs

673112 Usabe WIP: Direct costs

673121 Creation of reserves: Overhead costs

673122 Usage WIP: Overhead costs

673131 Creation of reserves: Production costs

673132 Usage WIP: Production costs

673141 Creation of reserves: S&A

673142 Usage WIP: S&A

673211 Build up reserves for imminent loss

673212 Usage reserves for imminent loss

673221 Value adjustment: Reserves for imminentloss

673300 Revenue surplus

674101 POC profit increase

674103 POC profit decrease

674201 POC loss creation

674202 POC loss realization

674203 POC loss cancellation

675100 Calculated revenue

675200 Calculated costs

675300 Valuated actual costs

675400 Valuated actual costs: Commissions

675500 Revenues

690000 Assessment of PA: Administration

691000 Assessment of PA: Sales & Distribution

692000 Assessment of PA: Marketing

693000 Assessment of PA: Sales

694000 Assessment of PA: Production

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