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n R/3 System

n Release 4.6C

n December 2000

n Material number 5004 3075

SAP AG 1999

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n Design: SAP Communications Media

SAP AG 1999

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Cost Managementand Controlling

5 days

Cost CenterAccounting

3 days

Product Cost Planning

3 days

Profitability Analysis

5 days

Profit CenterAccounting

2 days

Executive InformationSystem (EIS) 1 -Reporting

2 days

/HYHO /HYHOCost CenterAccounting:Extended Functionality

2 days

Activity Based Costing

2 days

Cost Object Controllingfor Products

3 days

Transfer Prices

2 days

Executive InformationSystem (EIS) - Settingup the System

2 days

Overhead Orders

2 days

Cost Object Controllingfor Sales Orders

3 days

Actual Costing /Material Ledger

2 days

Executive InformationSystem (EIS) 3 -Business Planning

1 day

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n The R/3 application component &RQWUROOLQJ&2 provides all the accounting functions required foreffective Controlling. If an enterprise divides their accounting operations into internal and externalaccounting, then CO represents internal accounting since it provides those responsible for managingand checking an enterprise’s operations with the information they require. CO comprises Cost andRevenue ElementAccounting, and, together with Enterprise Controlling (EC) - the applicationcomponents Profit Center Accounting (EC-PCA) and Executive Information System (EC-EIS).It provides all the Controlling options that you require, not just those that enable you to meet legalrequirements.

n In )LQDQFLDO$FFRXQWLQJ), you generate your financial reports like the balance sheet and theprofit and loss statement. This is external reporting which must meet certain standards and conformwith legal requirements.

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n &RQWUROOLQJ provides you with information for management decision-making. It facilitatescoordination, monitoring and optimization of all processes in an organization. This involvesrecording both the consumption of production factors and the services provided by an organization.

n All data relevant to costs flows automatically from Financial Accounting to Controlling. As part ofthis process, the system assigns the costs and revenues to different &2DFFRXQWDVVLJQPHQWREMHFWVlike cost centers, business processes, projects, or orders. The relevant accounts in FinancialAccounting are managed in Controlling as cost elements or revenue elements as appropriate.

n You use &RVW&HQWHU$FFRXQWLQJ for controlling purposes within your organization. It serves as atool for monitoring overhead costs and assigning them to the location at which they occurred in linewith their source.

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. For each market segment, the system allocates the corresponding costs to the revenues.Profitability Analysis provides a basis for decision-making, price determination, customer selection,conditioning, and for choosing the distribution channel.

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n 2YHUKHDGFRVWV are those 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 &RVWFHQWHUV are separate areas (within a controlling area) at which costs are incurred. You cancreate cost centers according to a number of criteria including functional considerations, allocationcriteria, activities provided, or according to their physical location and/or management area.

n $FWLYLW\W\SHV define the type of activity that can be provided by a cost center. Activity outputssupplied by one cost center (the sending cost center) to other cost centers, orders, or processes,represent the utilization of resources for this sending cost center. You valuate activities using a pricecalculated on the basis of certain business or management information.

n %XVLQHVVSURFHVVHV combine activity flows within an organization over and above individual costcenters. They can be used to control organizational processes in line with particular functions.

n ,QWHUQDORUGHUV are used to plan, collect, and analyze the costs arising from internal activities.

n There are different PHWKRGVIRUDOORFDWLQJ values and quantities, depending on the type of COobject in question. In an enterprise scenario in which only costs are allocated, you can useplan/actual comparisons at period end to analyze costs. When allocating quantities, you can useextended analysis tools at period end which take operating rate into account.

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n The RSHUDWLQJFRQFHUQis the highest reporting level for profitability and sales and marketingcontrolling, and the central organizational unit in Profitability Analysis (CO-PA) used to segmentand structure the market.

n &RQWUROOLQJDUHDV structure the internal accounting operations of an organization within Controlling.They represent closed units that are used to calculate costs. All internal allocations relate solely toobjects that belong to the same controlling area.

n &RPSDQ\FRGHV are independent accounting units within FI. They represent the smallestorganizational units for which an account group can be set up for the purposes of external reporting.External reporting covers the entry of all relevant business transactions and the generation of everydocument required for financial reports like the balance sheet and the profit and loss statement.

n The EXVLQHVVDUHD is an organizational unit within Financial Accounting that represents a particularlevel of operations and managerial area within a company. You can assign Financial Accountingtransactions to a partiuclar business area. In Financial Accounting (FI) you can generate internalbalance sheets and profit and loss statements on the basis ofbusiness areas.

n The SODQW is an organizational unit within Logistics. It is used to break an organization downaccording to production, procurement, plant maintenance, and material planning considerations.Plants are used in Materials Management, in Logistics, and in Production Planning and Control.In a plant either materials or goods are manufactured, or services are provided.

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n The controlling area is the organizational unit in an enterprise that represents a closed system usedfor cost accounting purposes. It is not possible to make allocations between controlling areas.

n In the SAP Standard System, controlling area "0001" has been created, which you can useas a template.

n You make the settings for the controlling area to show the structure of your organization from theControlling aspect.

n A controlling area may contain one or more company codes, which can operate in differentcurrencies, if required. The assigned company codes must all use the same operationalchart of accounts.

n You can use the control indicator to activate or deactivate certain components and functions inControlling, depending on the fiscal year.

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n Since R/3 is a IXOO\LQWHUJUDWHG system, you need to assign organizational units to each other acrossthe different application components. You therefore need to define the internal and externalorganizational units concurrently and assign them to each other.

n Having created the controlling area and the RSHUDWLQJFRQFHUQ you then define their assignment.You can assign more than one controlling area to a given operating concern, enabling you to analyzethese controlling areas together within the operating concern.

n You can link FRPSDQ\FRGHVDQGFRQWUROOLQJDUHDV to each other in different ways in accordancewith the way your enterprise is structured.

• If Financial Accounting and Controlling perspectives are identical, you can assign one companycode to one controlling area.

• If you assign more than one company code to a given controlling area, you are then able to carryout controlling on a FURVVFRPSDQ\FRGH basis.

n You assign a SODQWto a company code (and therefore also to a controlling area) based on thevaluation level. You can assign one plant, multiple plants, or no plant at all to a company code.

n &KDQJHVWRDVVLJQPHQWV are not a problem provided you have not created any master data ortransaction data.

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n This is a structure that contains identical views for Financial Accounting and Cost Accounting. Thecontrolling area corresponds to the company code.

n You can use the following three FXUUHQFLHVin Controlling for analysis purposes in the informationsystem:

é &RQWUROOLQJDUHDFXUUHQF\If the assignment is 1:1, you can only use the company code currency as the controlling areacurrency. The controlling area is managed using the controlling area currency.

é 2EMHFWFXUUHQF\An object currency is defined for each account assignment object in CO. If the assigment is 1:1,you can define an object currency for the account assignment object other than that used for thecontrolling area or company code.

é 7UDQVDFWLRQFXUUHQF\This is used for posting a CO document.

n You need to use the same FKDUWRIDFFRXQWVin Controlling and in the assigned company code.

n The ILVFDO\HDUYDULDQWVfor the company code and the controlling area can have a different numberof special periods, but must have the same number of posting periods. The period limits for the fiscalyear variants must also match up. In FI, special periods are used for adjustment postings at year-endclosing, or for revaluation. If FI has been set up with four special periods, but CO with only one, thenthe postings for the second, third, and fourth special periods in FI are posted to the first specialperiod in CO. If there is no special period in CO, the FI postings in the special period are posted tothe last posting period in CO.

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n If you assign more than one company code to onecontrolling area, then your cost accounting can beFURVVFRPSDQ\FRGH You can make allocations in CO that are related to more than one companycode. Reconciliation postings may be necessary, and can be made using the reconciliation ledger.

Three FXUUHQFLHVare provided for your valuation

• &RQWUROOLQJDUHDFXUUHQF\The controlling area and the company codes may differ for cost accounting that is cross-company code. For a controlling area, you can define a currency that is the same as thecurrency for a company code, but you can also use an additional currency in CO.

• &RPSDQ\FRGHFXUUHQF\In cost accounting that is cross-company code, you can only choose any object currencyif all (!) of the assigned company codes have the same currency, which must bethe same as the the controlling area currency. Otherwise, the system automaticallyassigns the compay code currency to the account assignment object as an object currency.

• 7UDQVDFWLRQFXUUHQF\Documents are posted to CO in the transaction currency.

n The RSHUDWLRQDOFKDUWRIDFFRXQWVis used by Financial Accounting and Cost and Revenue ElementAccounting As well as the operative chart of accounts you can also have a chart of accounts that iscountry-specific (different account numbers), and is structured according to the legal requirements ofits country.

n The ILVFDO\HDUYDULDQWV in the controlling area and the company codes can have a different numberof special periods. The number of posting periods must be the same.

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n :KHQVKRXOG,FUHDWHDFRQWUROOLQJDUHDIRUPRUHWKDQRQHFRPSDQ\FRGH?If your company logistics make it necessary to implement cross-company code processes(production in an associate plant); if you require group costing; if you require multi-level productioncost management; if you require cross-company code postings, for example, to allocate activities,activate internal activities, or for assessments. Profit Center Accounting and transfer prices stop atcontrolling area level.

n :KDWUHVWULFWLRQVGR,QHHGWRWDNHLQWRDFFRXQWLI,VHWXSRQHFRQWUROOLQJDUHDRQO\"In addition to the restrictions (mentioned above) for the chart of accounts, currency, and the fiscalyear variant, you also need to note that you cannot carry out CO closing before final FI closing hastaken place. From an organizational point of view, there must be one CO manager only for thecompany codes that are combined. The volume of data for one controlling area can be veryconsiderable, meaning that performance may suffer as a result. If you use one controlling area, onlyone operating concern is possible, meaning that characteristics and value fields must be sufficient forall company codes. Automatic reconciliation postings are possible for cross-company codeallocations only minus tax. It follows that to be able to use the function, the company codes mustbelong to a taxable entity.

n &KDQJHVWRWKHDVVLJQPHQW should not be a problem provided you have not created any master dataor transaction data. In a productive system, combining company codes that were previously separatein a controlling area, or splitting a controlling area (1:n) into several new controlling areasnecessitates conversion of data.

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n SAP created the operating concern IDEA for the ,'(6JURXS. The SAP R/3 System collects resultsfrom across the globe, which can be evaluated in the Profitability Analysis application componentaccording to different criteria.

n The internal accounting requirements of the IDES group are met through the use of differentcontrolling areas. These include both VFHQDULRV for cross-company code controlling areas andscenarios in which one company code is assigned to one controlling area.

n Internal accounting for most European companies is carried out in FRQWUROOLQJDUHD, enablingcross-company code controlling for the companies assigned to this controlling area. This is possiblebecause all the assigned companys use the same chart of accounts and have the same number ofposting periods.

n Within the )UHQFKVXEVLGLDU\, the decision was made to use the country-specific chart of accountsas the operative chart of accounts. For this reason, the French subsidiary requires its own controllingarea.

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([HUFLVHGDWD7\SHRIGDWD 'DWDLQWKHWUDLQLQJV\VWHPControlling area 1000

Company Code 1000

Standard hierarchy H1

Business areas 8000 (external services)

IS## (internal services consulting ##)*

Profit center 1400 (internal services)

1402 (administration)

1600 (external services)

Cost center category 8 consulting *

Cost elements 476400 (training costs) *

430000 (salaries)

473120 (telephone costs)

475000 (vehicle costs)

476000 (office supplies)

476100 (IT supplies)

Statistical key figures 9100 (employees)

Internal orders Co. A cons. (Company A consulting)*

Co. B cons. (Company B consulting)*

Condition types Resource prices must be defined*

*Need to be created

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

• Display the company codes assigned to controlling area 1000.

• Check which control indicators are activated in the controlling area

• Explain different settings in the controlling area

A new department was formed in the IDES subsidiary in Germany. Thisdepartment deals with enterprise consulting for installation andimplementation of software.

1-1 Your consulting department is assigned to controlling area 1000-CO Europe, wherethere are settings already in use that you wish to check.

1-1-1 Which assignment control (controlling area : Company code 1:1, or 1:n) hasbeen set in the basic data?

___________________________________________________________

1-1-2 Use the F1 key to call up more information on the fiscal year variant. Do thenumber of special periods in company codes and the controlling area have tobe the same?

___________________________________________________________

1-1-3 Check whether Cost Center Accounting, Profit Center Accounting, andcommitments management are activated in controlling area 1000.

1-1-4 How many company codes are assigned to controlling area 1000?

___________________________________________________________

© SAP AG AC410 2-20

1-2 Another enterprise would like to install the R/3 CO module. There is currently onlyone company code, meaning that the enterprise would be displayed using acontrolling area:company code 1:1 assignment. However, it can be seen that theenterprise will expand significantly, including abroad. You would therefore need tointegrate new company codes into the controlling area. Which settings forassignment control and currency (type) would you have to make to enable newcompany codes to be added to the controlling area later on?

__________________________________________________________________

__________________________________________________________________

__________________________________________________________________

__________________________________________________________________

__________________________________________________________________

__________________________________________________________________

In the following exercises, you will be working in Customizing, andin various applications. To facilitate this, it is recommended that youopen several windows (sessions) (6\VWHP→&UHDWHVHVVLRQ). Youcan switch from one session to another at any time.

You can optimize user-friendliness by adding frequently-used menupaths to your favorites.

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1-1-1 Select controlling area 1000, and display the detail screen. Cross-companycode cost accounting has been selected for this controlling area.

1-1-2 It is possible to have a different number of special periods. The number ofposting periods must be the same. The period limits for the fiscal yearvariants must match up.

1-1-3 In controlling area 1000, go to the $FWLYDWHFRPSRQHQWVFRQWUROLQGLFDWRUVscreen. Cost Center Accounting, Profit Center Accounting, andcommitments management are activated.

1-1-4 Switch to the $VVLJQPHQWRI&RPSDQ\&RGHV view for controlling area1000. Four company codes (1000, 2000, 2100, 2300, and more companycodes for the exercises) are assigned to controlling area 1000.

1-2 The assignment control in the controlling area must be set to &URVVFRPSDQ\FRGHFRVWDFFRXQWLQJ, although you initially only assigned one company code. Thecurrency type controls how the currency is determined for the controlling area. Toenable other company codes that are to be assigned to the controlling area to havedifferent (local) currencies, select currency type 30 (group currency). This must beset up as the first local or parallel currency in the company codes. This guaranteesdata transfer for FI/CO, and future additions can be made without any problems.

To enable all currencies in the controlling area to be updated, you need to set the$OOFXUUHQFLHV control indicator.

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n In Overhead Cost Controlling, there is a difference between master data and transaction data.

n 0DVWHUGDWD is information that remains unchanged over a long period of time.

n 7UDQVDFWLRQGDWDare used in the short-term and are assigned to master data.

n &RVWHOHPHQWVdescribe the origin of costs. Cost elements are defined as either primary orsecondary. Pimary cost elements arise through the consumption of production factors that aresourced externally. Secondary cost elements arise through the consumption of production factors thatare provided internally (that is, by the enterprise itself).

n &RVWFHQWHUV represent areas of responsibility/management areas that generate and influence costs.

n $FWLYLW\W\SHV categorize production and service activities provided by a cost center to theorganization and used for allocating costs of internal activities to the originators of the costs.

n 6WDWLVWLFDONH\ILJXUHV(values that describe a cost center) are used as the basis (tracing factor) onwhich to make allocations (assessments, distributions) and to analyze statistical key figures.

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n Before you can create cost centers, you need to define a VWDQGDUGKLHUDUFK\, the name of which youenter when creating the controlling area.

n The standard hierarchy is a FODVVLILFDWLRQVWUXFWXUH to which all cost centers within a controllingarea must be assigned. You can structure/classify your cost centers to meet your requirements.However, it is useful to structure them in the same way as your company is structured (decision-making, controlling and management areas). These separate areas usually correspond to thefunctional areas represented in the Enterprise Organizational Diagram.

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n &RVWFHQWHUVare where costs are incurred. You can set up cost centers based on functionalrequirements, distribution criteria, activities provided, geographical factors, and/or areas ofresponsibility.

n For overhead cost controlling, you combine cost centers of similar types, according to whether theyhave decision-making, supervisory (checking), or managerial functions. You create a FRVWFHQWHUVWDQGDUGKLHUDUFK\ to represent these different types of cost center in a structured form.

n Each level or QRGHRIWKLVVWDQGDUGKLHUDUFK\ represents a cost center group. As of 4.6, you canassign cost centers and nodes on one hierarchy level.

n You can FUHDWHRUFKDQJHFRVWFHQWHUV either by using the appropriate function from the menu, orwhen maintaining the standard hierarchy.

n Cost centers that you created or changed in the standard hierarchy have an LQDFWLYHVWDWXV, meaningthat they are not regarded as CO account assignment objects. Assignments are checked and the costcenter is released as a transaction object, during DFWLYDWLRQbut not before. $FWLYDWLRQ can be startedin collective processing.

n If you want to assign a cost center to another part of the hiearchy, you can do so when maintainingthe standard hierarchy area by simply UHDVVLJQLQJWKHFRVWFHQWHU. In other words, you do not needto make changes to your cost center master data.

n You can change the DVVLJQPHQWVRIWKHRUJDQL]DWLRQDOXQLWVcompany code, business area, or profitcenter during the course of a fiscal year under only if the following conditions hold:

• The currency of the new company code is the same as that of the old company code.• You post plan data only in the given fiscal year.• The cost center is not assigned to a fixed asset, a work center or a HR master record.

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n The enterprise organization portrays the organizational structure of the enterprise across all theapplications. This enables you to use a central maintenance and analysis interface for differentorganizational units.

n In the enterprise organization, you can portray the HR organization structure, the standard hierarchyfor cost centers, and the standard hierarchy for profit centers.

n You do not need to implement HR. In this case, the enterprise organization can be generated fromthe standard hierarchy.

n Advantages of the enterprise organization

é Clarity

é Time-dependent

é Inheritance principle

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n The cost center category is an LQGLFDWRULQWKHFRVWFHQWHUPDVWHUGDWD which specifies thecategory for the cost center. Examples include administration, production, or sales & distribution.You can use your own cost center categories, or use those supplied by SAP.

n Cost center categories enable you to assign the same characteristics to similar cost centers. Forexample, you can allow particular activity types only for particular cost centers. This is useful toprevent production activites from being posted to administrative cost centers by mistake. You canalso use the cost center category for cost calculation, where it controls what percentage of theoverhead to apply to that cost center category.

n In &XVWRPL]LQJ, you can define lock indicators for each cost center category, or specify that themanaging of quantities on cost centers is allowed. When you assign a cost center to a particularcategory (you do this when creating the cost center), the corresponding lock indicators and allowedvalues for this category are proposed as default values for this cost center.

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n The FKDUWRIDFFRXQWV contains all the general ledger (G/L) accounts belonging to FinancialAccounting.

n From the cost controlling viewpoint, a FLUFXODUV\VWHPexists because the expense and revenueaccounts in Financial Accounting correspond to SULPDU\FRVWDQGUHYHQXHHOHPHQWV in Controlling,and because postings in FI are passed on in realtime to Cost and Revenue Element Accounting (CO-OM-CEL).

n In addition, it is only in Controlling that you can create VHFRQGDU\FRVWHOHPHQWV. These are used torecord internal value flows like activity allocations, assessments and settlements.

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n The integrated nature of the R/3 System means that you need to create expense accounts in)LQDQFLDO$FFRXQWLQJ with corresponding primary costs elements in Controlling. This ensures thatyou can reconcile expenses in FI with primary costs in CO. Before you can create primary costelements in CO, you first need to create them as G/L acccounts in FI.

n To be able to post to a SULPDU\FRVWHOHPHQW, you require a cost-carrying object (such as a costcenter) to identiry the origin of the costs. Examples of primary cost elements are material costs andsalary costs.

n 6HFRQGDU\FRVWVHOHPHQWVare used exclusively in CO to identify internal cost flows such asassessments or settlements. They do not have corresponding general ledger accounts in FI and aredefined in CO only.

n When you analyze revenues in cost controlling, the R/3 System records them as revenue elements.5HYHQXHHOHPHQWV are primary cost elements.

n When you create a cost element, you must assign a FRVWHOHPHQWcategory. This assignmentdetermines the transactions for which you can use the cost element. For example, category 01(genearal primary cost elements) is used for the standard primary postings from FinancialAccounting or Materials Management.

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n You only create SULPDU\FRVWHOHPHQWVif the chart of accounts contains the corresponding G/Laccount. The R/3 system uses the name from the master data for G/L accounts in FI for the costelement. However, you can change this name in CO.

n From 4.6, when setting up the processing for the chart of accounts directory in FI Customizing, youcan make settings to trigger automatic generation of cost elements when a G/L account is created.You must, however, include the account number in the settings for automatic creation of costelements.

n 6HFRQGDU\FRVWHOHPHQWVare created for all specified cost elements, and the name is taken from thecost element category.

n Once you have entered the default settings, you create the cost element in the EDFNJURXQG

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n The overview above displays the enterprise organization from your exercise activities. Here theportrayal of the method used for crediting cost centers seems to be too early. However, it is useful toprovide a preview at this stage. To make an assessment or to allocate activity directly, you needsecondary cost elements. As you can see above, some of the cost centers in the exercise scenario willuse assessment to make credits, or will allocate activity directly.This overview shows you why (!) you create which secondary cost elements in the exercise.

n You can take this overhead slide from the folder and use it as a helpful overview thoughout thecourse.

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n The activity type classifies the specific activities that are provided by one or more cost centersZLWKLQDFRPSDQ\.

n If a cost center provides activities for other cost centers, orders, processes, and so on, then this meansthat its resources are being used. The costs of these resources need to be allocated to the receivers ofthe activity. Activity types serve as WUDFLQJIDFWRUV for this cost allocation.

n In an LQWHUQDODFWLYLW\DOORFDWLRQ, the quantity of the activitiy, such as the number of repair hours, isentered into the R/3 System. The system calculates the associated cost based on the activity SULFHand generates a debit to the receiver and a credit to the sender for both the quantity and costs.Internal activity is allocated using VHFRQGDU\FRVWHOHPHQWV, which are stored in the master data ofthe activity types as default values.

n You can restrict the XVHRIWKHDFWLYLW\W\SH to cretain types of cost centers by entering the allowedcost center categories in the activity type master record. You can enter up to eight allowed costcenter categories, or leave the assignments "unrestricted" by entering an asterisk (*).

n The DFWLYLW\W\SHFDWHJRU\is used to determine whether, and how and activity type is entered andallocated. For example, you can allow some activities to be allocated directly, but specify for othersthat they are either not allocated, or allocated indirectly only.

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n To enable internal activity allocation, you need to specify which cost centers provide which activitytypes at what SULFH. You do this in the R/3 System by planning the activity output/prices for a costcenter. Cost center/activity output planning functions here in the same way as an additional masterrecord.

n For direct activity allocation, you enter the quantity of the activity to be allocated manually. Toenable both costs and activity to be allocated, the R/3 System has to valuate the activity quantityallocated at the price specified by the sender for this activity type. For a direct activity allocation,the plan price for the combination "cost center/activity type" is used for this calculation.

n You can enter the planned SULFH either manually, or have it calculated by the system automaticallywithin planning. If you want to set the price manually, you need to set the price indicator to 3(manual). You can use this procedure if your price calculation is not complex, for example where theprices required for your rates are determined within your organization and do not depend oninternally produced activities, or where the rate depends on the prices of external suppliers and noton the costs of the cost center. Automatic calculation of plan prices is covered in course AC412.

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n Statistical key figures such as number of employees or length of phone calls, are VWDWLVWLFDOvaluesthat describe cost centers, profit centers, and overhead orders. They can also describe a value for aparticular activity provided by a cost center, such as the number of employees who make repairs atthe transport cost center (an activity-dependent statistical key figure).

n You can post both SODQ and DFWXDO statisical key figures.

n You can use statistical key figures as the WUDFLQJIDFWRU for periodic transactions such as distributionor assessment, and for key figure analysis.

n You define statistical key figures as a fixed value or as a totals value:

n The IL[HGYDOXH (such as "employees") is carried over from the period in which it is entered to allsubsequent periods of the same fiscal year. You need enter a new posting only if the value changes.The fiscal year total is the average of the period totals.

n You post the WRWDOVYDOXH(for example "telephone calls") only to the period in which it was entered.For totals values, the fiscal year total is the total of all period values.

n You can transfer statistical key figures from the /RJLVWLFDO,QIRUPDWLRQ6\VWHP(LIS) by assigninga key figure from the LIS to a statistical key figure in Cost Center Accounting.

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n You can store PDVWHUGDWDILHOGV for cost centers, cost elements, and activity types as WLPHEDVHG.If you change one of these fields for a particular timeframe, the system creates a new master recordcontaining the new master record for this period. This means that several database records aremaintained for each individual master record. In the above example, the "Responsible person" fieldis time-dependent, meaning that you are able to enter the different cost center managers as theychange over time.

n You specify whether individual fields are time-based in &XVWRPL]LQJ. Certain fields, such as theassignment of a cost center to a company code, a business area, or to a profit center, are defined bySAP as time-dependent and this time cannot be reduced if you have made actual postings to this costcenter in the current fiscal year. Since time-dependent data storage can result in large volumes ofdata, you should define only important fields as time-dependent.

n The &RVWFHQWHUDVVLJQPHQWWRWKHVWDQGDUGKLHUDUFK\DUHDis a non-time-dependent field. Thismeans that when you change the assignment due to the current assignment, the system prepareshistoric and current cost center information.

n If you want to H[WHQGthe YDOLGLW\SHULRGRIDPDVWHUGDWDUHFRUG, access master data maintenanceand create a master record for the extended period in question. To avoid filling out the same masterdata fields, you can copy from the existing master record.

© SAP AG AC410 3-24

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n The SAP R/3 System provides you with collective processing functions for FRVWFHQWHUPDVWHUGDWD.

n You can select FRVWFHQWHUVby entering intervals, groups or selection variants, maintain all fields(except customer-specific additional fields), create groups using selected cost centers, or switch fromcollective to individual processing of master data lists

n You can also use collective processing to change or delete VWDWLVWLFDONH\ILJXUHV.n &RVWHOHPHQWVDQGDFWLYLW\W\SHV can only be displayed or deleted under collective processing.

n You can create your own OLVWYDULDQWV for collective processing. The list variant determines themaster data fields that can be processed. You can change the list variant during processing.

n The OLVWGLVSOD\functions for cost elements, cost centers, activity types, and business processes havebeen improved. In the OLVW GLVSOD\RIPDVWHUGDWD you can sort and filter data in the same way as ispossible when using the ABAP list viewer.

n To make it easier to make selections at a later date, you can combine the objects displayed intoJURXSV.

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n You use master data groups to summarize the various types of master data in Cost CenterAccounting for DQDO\VLVSODQQLQJDQGDOORFDWLRQ purposes.

n You can use these groups to process more than one master data record in one transaction, forexample when planning or in UHSRUWLQJ For example, you can plan all the cost elements used byyour cost center by specifying the corresponding cost element group. You could also specify yourcost center group if you wanted to create a report containing the results of all the cost centers foryour area.

n The master data group function enables you to create a KLHUDUFKLFDOVWUXFWXUH. Master data is thenassigned to the groups at the lowest level, and then summarized in groups belonging to the higherlevels. You can create as many hierarchical groups as your business requires.

n The FRVWFHQWHUVWDQGDUGKLHUDUFK\ is a special type of cost center group. All cost centers in acontrolling area must be assigned to the standard hierarchy. Alongside the standard hierarchy, youcan use the functions in group maintenance to create any number of alternative cost centerhierarchies.

n You can create new master data groups by using existing groups as a template from which to copy.

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n A selection variant is used for PDVWHUGDWDVHOHFWLRQ.

n You only need to enter the VHOHFWLRQFULWHULD for the object once and then save them in a selectionvariant. The system uses the criteria stored in the selection variant during runtime to determine thecorresponding objects.

n If you create or change JURXSVof cost elements, cost centers, activity types, statistical key figures,business processes, orders, or WBS elements, then you can also assign a selection variant to an endnode This provides you with a dynamic group, in which the contents can change.

n When you create or change groups, you cannot FUHDWHDQ\QHZVHOHFWLRQYDULDQWVn The V\VWHPSHUIRUPDQFH is better for groups if they do not have selection variants.

n In the H[DPSOH above, you create a master data group that contains all the cost centers for businessarea 9900. You do this, for example, to include this in a report. Firstly you create a selection variant,which selects the cost centers for business area 9900. Then you create the cost center group andassign the selection variant to an end node. You can display an overview to check which objects areselected by this selection variant. If a new cost center is created in business area 9900, or an alreadyexisting cost center is assigned to this business area, then it is automatically part of cost center group"9900".

© SAP AG AC410 3-27

SAP AG 1999

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G1

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Physically new

n Master data groups are not time-based. Therefore, if you change the group structure, then the systemprepares current and historic information in the new structure. If you want to save an KLVWRULFDOKLHUDUFK\, you should therefore save a copy of the hierarchy EHIRUH each update.

n You can copy the groups that have an existing hierarchy with a VXIIL[. A period and a name up tofour characters long is added to the name of the group. The hierarchy and its suffix are saved. Nowyou can make changes to the current hierarchy.

n The standard hierarchy must not contain a suffix.

n If you FRS\DJURXSfor which a suffix exists, this suffix is replaced by the new suffix specified byyou.

n The system carries out the same FKHFNV as are made under the function "Create Group/Hierarchywith Reference".

n In the above example, "1999" is used as a suffix. Any other characters could stand in their place. TheVXIIL[QDPH selected does not mean that the group is now time-based.

© SAP AG AC410 3-28

SAP AG 1999

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• Display the standard hierarchy

• Create the cost centers for the consulting department

The organizational structure of your consulting department is alreadyportrayed in the standard hierarchy of the controlling area. The six costcenters that you planned for your department are assigned to thecorresponding hierarchy nodes. The diagram on the next page shows anoverview of the assignment of the cost centers in the standard hierarchy.

Symbols

Hierarchy nodes

&RVWFHQWHU 3&RUZRUNFHQWHUQXPEHU

© SAP AG AC410 3-30

Overview of the standard hierarchy for the consulting department

H1 - **Standard hierarchy CA1000

H9500 - TRAINING

H-AC410

B## - Consulting dept group##

B10## - Clearing cost centers

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B20## - Consulting support

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1-1 Display the standard hierarchy of your consultancy, and check whether all nodeshave been created as outlined by the diagram above.

1-2 Create the cost centers for the consulting department. The cost centers are validIURPWKHILUVWGD\RIWKHFXUUHQWILVFDO\HDU until the defaulted end date. All costcenters are assigned to the German subsidiary (FRPSDQ\FRGH)

1-2-1 Create 7HOHSKRQH2UJDQL]DWLRQ,76HUYLFHDQG),&2&RQVXOWLQJ cost centers directly from the standard hierarchy, using thediagram above. When you create the master data for the cost center, use thefollowing information:

© SAP AG AC410 3-31

HierarchyArea

CCtr Cost CenterName

PersonResponsible

Cost CenterCategory

BusinessArea

Profit Center

B10## 101## Telephone Smith 9 - Clearing costcenter

IS##Internalservice

1402Admin.

B20## 201## Organization Jones 4 - Admin. IS##Internalservice

1402Admin.

B20## 202## IT Service Brown 2 - Service costcenter

IS##Internalservice

1400 Internalservice

B30## 301## FI/COConsulting

Greene 8 - Consulting 8000Externalservice

1600Externalservice

1-2-2 As you created your cost centers while in the standard hierarchy, these are"inactive". This means that they are not yet account assignment objects, and caneasily be deleted from the system again.Activate your cost centers.

1-2-3 To reduce the amount of data to be entered, copy the cost center "IT Service"when you create the "9HKLFOHV" cost center, and the "FI/CO Consulting" costcenter to create the "/2&RQVXOWLQJ" cost center. Remember to change thename of the cost center number and the person responsible each time.

Reference CCtr Cost CenterName

PersonResponsible

Cost CenterCategory

BusinessArea

Profit Center

202## 9HKLFOHV 5RVH 2 - Servicecost center

IS##Internalservice

1400Internalservice

301 /2&RQVXOWLQJ &KDQJ 8 - Consulting 8000Externalservice

1600Externalservice

1-2-4 Display any cost center. Which currency does it have? Where does this entrycome from in the master data for cost centers?

_______________________________________________________________

_______________________________________________________________

1-2-5 Display the control indicators for this cost center. Where does the informationdisplayed come from? Can it be changed in the master data?

_______________________________________________________________

_______________________________________________________________

1-2-6 As all of your cost centers are created in FRPSDQ\FRGH, and are in the81,REMHFWFXUUHQF\, you do not wish to display this information on theoverview screen in the standard hierarchy.

© SAP AG AC410 3-32

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• Create secondary cost elements in Controlling

At the end of the period, you want to move the costs of the"Organization", "IT Service", and "Vehicles" cost centers to theconsulting cost centers. These cost centers then allocate their consultingservices using direct activity allocation to internal orders, which act ascost objects for the services used by each company. You need secondarycost elements for assessment and direct activity allocation.

2-1 Create the secondary cost elements. The cost centers are valid IURPWKHILUVWGD\RIWKHFXUUHQWILVFDO\HDU until the GHIDXOWHGHQGGDWH

2-1-1 Create the assessment cost elements, using the following information.

Cost Element Name Description Cost ElementCategory

6300## Assessment org. ## Organization group ## 42

6310## Assessment ITService ##

IT Service group ## 42

6311## Assessment vehicles##

Vehicles group ## 42

2-1-2 Create the cost elements that you need for allocating the consulting activities,using the following information.

CostElement

Name Description Cost ElementCategory

6261## Junior consulting ## Junior consulting group ## 43

6262## Senior consulting ## Senior consulting group ## 43

© SAP AG AC410 3-33

2-2 Use the online help to define primary and secondary cost elements. What is theprerequisite for creating primary cost elements or revenue elements?

_____________________________________________________________________

_____________________________________________________________________

_____________________________________________________________________

_____________________________________________________________________

_____________________________________________________________________

_____________________________________________________________________

© SAP AG AC410 3-34

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• Create activity types

• Plan prices for activity types

The consultants from the new consulting department allocate theconsulting services that you provided, using direct activity allocation tointernal orders. These orders act as cost objects for the services providedto a company. You need to create master data for each activity type. Asthese activities (consulting hours) also need to be valuated, you need toplan prices for each activity type on the cost centers. If the consultantsenter the consulting hours provided to a company, then the cost center iscredited with the amount that is calculated by multiplying the number ofconsulting hours by the price. At the same time, the cost object is debitedwith this amount. When setting the price, use the normal market hourlyrates for consulting.

3-1 You want to analyze the consulting hours of senior and junior consultants separately.Therefore you create two activity types for allocating the consulting hours. The activitytypes are valid IURPWKHILUVWGD\RIWKHFXUUHQWILVFDO\HDU. Accept the GHIDXOWHGHQGGDWH.

3-1-1 Create the activity type -MXQLRUFRQVXOWLQJ. The activity type ismeasured in hours, and is only used by cost centers from cost center category (consulting). For the allocation, choose activity type category , which supportsdirect activity allocation. The allocation cost element is Set the pricemanually.

3-1-2 Create the activity type 6VHQLRUFRQVXOWLQJ Use the activity type -## asa reference. Change the name, description, and allocation cost element Keep the remaining data.

3-2 Junior and senior consultants work for the "FI/CO Consulting" cost center, as well asfor the "LO Consulting" cost center. Specify the prices for the activity types.

3-2-1 You enter prices in the planning menu. Choose the 6$3($6< planning profile.

© SAP AG AC410 3-35

3-2-2 In the SODQQLQJOD\RXt (price planning, simple layout), plan the prices foractivity type - on the consulting cost centers (cost center group %). Planthe prices for DOOSHULRGVRIWKHFXUUHQWILVFDO\HDULQYHUVLRQ. Choose theform-based entry.

3-2-3 An hourly rate of is set for a junior consultant on both cost centers, (FI/CO Consulting), and (LO Consulting).

3-2-4 Plan the prices for the consulting hours for the senior consultant 6 on theconsulting cost centers (cost center group %). Plan the prices for DOOSHULRGVRIWKHFXUUHQWILVFDO\HDULQYHUVLRQ. Choose the form-based entry.

3-2-5 An hourly rate of is set on cost (FI/CO Consulting). Seniorconsultants in the /2 area (cost center ) currently charge an hourly rateof .

© SAP AG AC410 3-36

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• Create statistical key figures

At the end of the period, the "Telephone", "Organization", "IT Service",and "Vehicles" cost centers allocate their costs to the cost centers thatincurred the costs. Statistical key figures are, for example, used as a basefor these allocations.

4-1 Create the statistical key figures that are used as allocation bases for the periodicallocations in the consulting department.

4-1-1 The "Telephone" cost center uses the number of telephone units on the costcenters as an allocation base. The "IT Service" cost center uses the number ofPCs currently in use as an allocation base. The "Vehicles" cost center uses thenumber of kilometers traveled for its allocations.Decide which of these tracing factors are totals, and which are fixed values.

Number of telephone units:____________________________________

Number of PCs______________________________________________

Number of KMs traveled:______________________________________

4-1-2 Can fixed values be changed during the fiscal year?

4-1-3 Define the 7(/( statistical key figure for the number of telephone units. Theunit of measure is pieces (3&).

4-1-4 Define the 3& statistical key figure for the number of PCs currently in use onthe cost centers. The unit of measure is pieces (3&).

4-1-5 Define the .0 statistical key figure for the number of kilometers traveled..The unit of measure is kilometers (.0).

© SAP AG AC410 3-37

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• Create master data groups

• Change the cost center manager for a certain period of time

• Process collectively

To avoid having to enter every single receiver for the definition of theperiodic allocations, create cost center groups that contain the receiversfor each allocation. However, prior to this, ensure that the receivers arenot already in the standard hierarchy as a group (= node).

A cost center manager is taking a year off to bring up a baby. During thistime, another member of staff will take over the cost center.

The master data for the cost centers is to be checked and increased. Toensure speedy processing, use the collective processing function.

5-1 The table below provides an overview of the allocation relationships that arise at theend of a period.

Cost Center Allocated to

101## (telephone) 201##, 202##, 203##, 301##, 302##

201## (organization) 202##, 301##, 302##

202## (IT service) 201##, 301##, 302##

203## (vehicles) 301##,302##

Check in the standard hierarchy to see whether there is a group (node) that you can use,or whether you need to create another cost center group.For the allocation of which cost centers do you need to create different cost centergroups for?

_____________________________________________________________________

It is also possible to use cost center intervals instead of groups.However, this not possible during the course due to the currentnumbering of the cost centers.

5-2 Create a different cost center group for the receiver of the periodic reposting of thetelephone costs.

Create cost center group 387(/(SHULRGLFUHSRVWLQJ7HOHSKRQH. Assign the% and %# groups to this group.

© SAP AG AC410 3-38

5-3 Create the cost center groups for the assessment.

5-3-1 Create the $66(66,7DVVHVVPHQW,7VHUYLFH cost center group Assigncost centers 201## (organization ##), 301## (FI/CO Consulting), and 302##(LO Consulting) to this group.

5-3-2 Create the $6(6625*$DVVHVVPHQWRUJDQL]DWLRQ cost center groupusing the $66(66,7 as a reference. Delete cost center and add costcenter (IT service), so that the group contains cost centers 202##, 301##,and 302##.

2SWLRQDO([HUFLVHVWR5-4 Change the dates in the master data for the cost centers.

5-4-1 Mrs Rose will be absent from work for exactly PRQWKV DVRIWKHEHJLQQLQJRIWKHQH[WSHULRG. Mr. Riccardo will take over her position as cost centermanager for cost center (vehicles) during this time. Change the masterdata for this period of time.

5-4-2 Call up cost center 203## again (vehicles).How many different periods of time are displayed?Why is more than one period of time displayed?

_______________________________________________________________

_______________________________________________________________

_______________________________________________________________

5-5 To check and increase the cost center data, you want to use collective processing.

5-5-1 You want to use collective processing to check whether the cost centers in the% consulting department have been released for actual and plan postings, andif necessary, change them. In the display, scroll to the appropriate list variant.

5-5-2 You also want to maintain communication data on the consulting cost centers.There are no fields included for this in the list variants for the standard system.Define list variant .20 with one row, named 7HOHSKRQHDQGID[using these columns:

6HOHFWLRQ&RVWFHQWHU7HOHSKRQH7HOHID[When you save the list variant, you automatically create a change order named86(5$&. Save your entry.

You can save changes to customizing settings in an order, and thustransport them to other R/3 systems or clients.

© SAP AG AC410 3-39

5-5-3 Activate the list variant.

5-5-4 Use collective processing for the consulting cost centers (% group), withyour list variant .20. Maintain the following data:

Cost center (FI/CO Consulting), tel. no. , fax no. Cost center (LO Consulting), tel. no. , fax no.

5-6 You want to change the PU_TELE## cost center group to automatically include all newconsulting cost centers (cost center type eight), regardless of assignments to particularhierarchy nodes.

5-6-1 Create selection variant &RQVXOWLQJFRVWFHQWHUV, that selects all costcenters in cost center category (consulting). Enter your XVHU in the &UHDWHGE\field as another selection criteria.

_______________________________________________________________

5-6-2 Remove the %## node from the 387(/(SHULRGLFUHSRVWLQJWHOHSKRQH cost center groupand instead, assign selection variant ##.Which cost centers are assigned to the PU-TELE## group via the selectionvariant?

5-6-3 Test the functions of the selection variant by creating a new consulting costcenter FRQVXOWLQJEDVLV using the cost center FI/CO Consultingas a UHIHUHQFH. Only change the cost center name, and then save your entry.

5-6-4 Display the 387(/( cost center group, and break down the selectionvariant. Which cost centers are assigned to the group using the selectionvariant?

_______________________________________________________________

5-6-5 Delete the cost center again for the entire period of time.

5-6-6 Why are not all groups created with selection variants?

_______________________________________________________________

_______________________________________________________________

© SAP AG AC410 3-40

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1-1 &&$0DVWHUGDWD→6WDQGDUGKLHUDUFK\→'LVSOD\The organizational structure of the consulting department appears under node H-AC410. Expand the individual nodes under your group B##.

1-2

1-2-1 &&$0DVWHUGDWD→6WDQGDUGKLHUDUFK\→&KDQJHPlace your cursor on the hierarchy area B10## to which the cost center is tobe assigned and choose (GLW→&UHDWHFRVWFHQWHU

)LHOGQDPHRUGDWDFODVV 9DOXHV&RVWFHQWHU $QDO\VLVSHULRG FXUUHQWILVFDO\HDU7R 1DPH 7HOHSKRQH3HUVRQUHVSRQVLEOH 6PLWK&RVWFHQWHUFDWHJRU\

Choose "Organization" to enter the data on the organizational units.

)LHOGQDPHRUGDWDFODVV 9DOXHV&RPSDQ\FRGH %XVLQHVVDUHD ,63URILWFHQWHU

6DYH\RXUGDWDRepeat the procedure to create the other cost centers,including the different assignments to the corresponding hierarchy areas.

1-2-2 &&$0DVWHUGDWD→&KDQJHVWDQGDUGKLHUDUFK\→(GLW→$FWLYDWHSelect all the new cost centers and activate them online using the"Activate" icon.

© SAP AG AC410 3-41

1-2-3 &&$0DVWHUGDWD→&RVWFHQWHU→,QGLYLGXDOSURFHVVLQJ→&UHDWH

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On the basic data screen, change the name of the cost center and that of themanager (person responsible).

)LHOGQDPHRUGDWDFODVV 9DOXHV1DPH 9HKLFOHV5HVSRQVLEOHSHUVRQ 5RVH

6DYH\RXUGDWDRepeat for cost center 302##, using cost center 301## as a reference.

1-2-4 &&$0DVWHUGDWD→&RVWFHQWHU→,QGLYLGXDOSURFHVVLQJ→'LVSOD\Enter a cost center that you created. The object currency is taken from thecompany code. In company code 1000, the local currency is UNI.

1-2-5 Choose &RQWURO. Control indicators are default values that are taken fromthe cost center category and which can be changed in the master data.

1-2-6 &&$0DVWHUGDWD→6WDQGDUGKLHUDUFK\→&KDQJH→&ROXPQFRQILJXUDWLRQicon.

Deselect the indicator for the company code and the object currency.

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6DYH\RXUGDWDRepeat this procedure to create the other cost elements.

2-1-2

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6DYH\RXUGDWDRepeat for FRVWHOHPHQWUHIHUHQFH.

2-2 A cost element classifies an organization’s valuated consumption of productionfactors in a controlling area. A cost element corresponds to a cost-relevant item inthe chart of accounts.A distinction is made between primary cost elements, which arise through the useof externally procured goods, and secondary cost elements, which represent valuesflows in CO.Primary cost elements must be defined as G/L accounts before they can be createdin a controlling area.

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3-1 CCA: Master data → Activity type → Individual processing → Create

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3-1-2

Now create the DFWLYLW\W\SH6this time using -as a reference.

Change the name and the allocation cost element, but keep the remaining data.

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3-23-2-1 CCA: Planning → Set planner profile

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&RQILUPSURILOHicon.

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3-2-5 On the overview screen


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4-1-1 You enter and post totals values only in the relevant posting period. Startingfrom the entry period, fixed values are updated for the entire fiscal year.

Telephone units - total value

PC’s - fixed value

Kilometers traveled - total value

4-1-2 You can change fixed values during a fiscal year, by entering the new value inthe corresponding period. From this time onwards, the data is updated to thesubsequent periods.

As the name suggests, fixed values are statistical key figures, the posting valueof which is always constant. However, values such as these still need to becapable of being adjusted to changes within the enterprise. Such changes couldinclude additional employees or smaller office space for a cost center.

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5-1 &&$0DVWHUGDWD→6WDQGDUGKLHUDUFK\→'LVSOD\Cost center 101## (telephone), 201## (organization) and 202## (IT service)

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5-3 CCA: Master data → Cost center group → Create

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(QWHUThe system displays 3 data records for selection. The "Person responsible"field is managed on a time-dependent basis, meaning that for a new analysisperiod, the system stores the master data as a separate data record.

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(QWHUUnder "Possible fields", place your cursor on 6HOHFWLRQ (if necessary, use thepage down function).

(GLW→&KRRVHConfirm the output length.

Repeat this procedure for the fields "Cost center", "Telephone 1" and "Faxnumber".

6DYH\RXUGDWDThe system displays the "Prompt for Workbench request" dialog box.Choose the &UHDWHUHTXHVWicon.

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Enter the following values.

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Place your cursor on the B30## node.

(GLW→6HOHFW(GLW→6HOHFWHGHQWU\→5HPRYHPosition your cursor on the B20 node.

(GLW→&RVWFHQWHUJURXS→6DPHOHYHOValue search using F4 Help or by clicking on the small triangle

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&RVWFHQWHUJURXS 6DYH\RXUGDWD([WUDV→([SDQGVHOHFWLRQYDULDQWYou use the selection variant to assign the consulting cost centers 301##and 302## to the cost center group.

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Place your cursor on the 8-## node.

([WUDV→([SDQGVHOHFWLRQYDULDQWCost centers 301##, 302##, and 303##

5-6-5 &&$0DVWHUGDWD→&RVWFHQWHU→,QGLYLGXDOSURFHVVLQJ→'HOHWH

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5-6-6 If you use a group that was created with a selection variant, this slowssystem performance because a selection run always takes place.

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n If business transactions are entered, then primary costs are posted to cost centers as a result. Costsare categorized using the posting transactions.

n Business transactions that have a bearing on costs can be entered in R/3 application components suchas Personnel, Asset Accounting, Materials Management, and Financial Accounting. The result of thisposting is transferred as aSULPDU\FRVWSRVWLQJto Controlling. So, for example, you can post avendor invoice containing an expense item to the relevant cost center in CO.

n You can adjust incorrect account assignments using &2LQWHUQDOUHSRVWLQJV. The costs are repostedusing a their primary cost element. The main difference between a reposting and an allocation is thatin the case of a reposting, the original debit amount is always reduced on the sender, wheras forallocations, the original debit amount is not changed, but a separate credit amount written to thesender instead.

n A GLUHFWDFWLYLW\DOORFDWLRQinvolves entering the activity quantities that a cost center provides foranother account assignment object. These activity quantities are multiplied by the price per activityunit stored in the system. The resulting total is credited on the sender (and debited on the receiver)using a VHFRQGDU\FRVWHOHPHQW.

n CO processes both actual postings and FRPPLWPHQWV. A commitment is a payment obligation which,although not entered in Financial Accounting, will result in actual costs through to the businesstransactions that follow.

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SAP AG 1999

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Internal interval NV Internal interval NV

External interval NV External interval NV

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n The various activities that change an object (such as, a cost center, or an order) appear in the R/3system as EXVLQHVVWUDQVDFWLRQV

n You need to define QXPEHULQWHUYDOVfor all business transactions that generate CO documents. It ispossible to copy document number intervals from one controlling area to another.

n There are two steps to LVVXLQJQXPEHULQWHUYDOVIRUGRFXPHQWV:• You group more than one transaction together. If you want to assign a different number interval

to each transaction, you can create a group for each transaction.

• You assign the group to an internal or external number interval. This enables you to use onegroup of number intervals for similar transactions.

n You define number intervals for CO documents LQGHSHQGHQWO\RIILVFDO\HDU The documentnumbers can be assigned in ascending order.

n SAP recommends that you create different QXPEHULQWHUYDOJURXSVfor actual and plan transactions.This ensures that reorganization programs that run separately for actual and planning data also resetthe number intervals separately.

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n You can enter primary costs either GLUHFWO\ LQ)LQDQFLDO$FFRXQWLQJ (as for an invoice in AccountsPayable) or they can be generated IURPRWKHUDSSOLFDWLRQV (as for a goods movement in MaterialsManagement) and then transferred to FI. These business transactions (events) generate FI documentsthat are required for purposes of external reporting within Accounting. These documents are storedin a central document file for external accounting documents. FI documents contain at least two lineitems and must balance to zero.

n Line items are also written LQ&RQWUROOLQJfor these business transactions if they are also posted toCO account assignment objects (such as cost centers). The CO posting is often a one-sided entry, asonly the income statement postings are posted to CO. The line items record the business transactionfrom a cost controlling standpoint, and are managed in a CO line item file. In addition, the R/3System summarizes all line items to form totals records, which in turn are stored in a CO totalsrecord file.

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n Cost and revenue postings in CO can trigger subsequent true and statistical postings:

• 7UXHSRVWLQJVcan be processed, and can be allocated or settled with other controlling objects.Only true postings (and only one) can bemade to CO. This is where the information is, that isused transferred to FI for reconciliation purposes.

• 6WDWLVWLFDOSRVWLQJV are only used for information purposes. You can make as many statisticalpostings as you wish.

n The DFFRXQWDVVLJQPHQWREMHFW determines whether a posting is statistical or true, in other words,the account assignment is either a true or statistical object. For example, the master data of anoverhead cost order are used to determine whether the order is true or statistical. Only true postingsare made for a true order, and likewise, only statistical postings are made for a statistical order. Thecost center is the exception to this rule. You can make true and statistical postings for a cost center.

n If you want to post CO costs, you need to use the source document (for example, from the vendorinvoice, or the withdrawal document) to identify the corresponding WUXH&2DFFRXQWDVVLJQPHQWREMHFW. You can enter additional VWDWLVWLFDOREMHFWV, or the system can derive them. In this simpleexample, the cost center is entered into the FI document, so that the true CO posting can be made.The system transfers the profit center from the master data for the cost center, for the statisticalposting.

n You always make VWDWLVWLFDO postings to the SURILWFHQWHU.

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SAP AG 1999

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n During posting, only a true DFFRXQWDVVLJQPHQW object can be transferred. The only exception to thisrule is the account assignment to a cost center, and an additional, true account assignment object. Inthis case, the system always updates the cost center statistically. If you specify a true order and a costcenter in the posting row as described in the example above, then the true posting is made for theoverhead cost order. Statistical postings are entered for the cost center and the profit center.However, if the order is only statistical, then it is posted to as such, and the cost center receives truepostings.

n You can analyseVWDWLVWLFDOSRVWLQJVWRFRVWFHQWHUVin the &RVWFHQWHUV$FWXDO3ODQ9DULDQFHreport (scroll down in the report).

n You can RQO\ assign RQHREMHFWW\SH to each posting row. This means that you cannot post the sametransaction row to more than one cost center, or order, and so on.

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SAP AG 1999

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n 5HYHQXHVcan only be posted as true postings to a profitability segment, sales order, sales project, orto a true order that can have revenues. Revenue postings to the profit center are statistical, the sameas for cost postings.

n Revenues can also be recorded as VWDWLVWLFDO values on FRVWFHQWHUV.

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SAP AG 1999

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n You can use theUHSRUWWUHH to select reports from the information system. The report tree gathers allreports within an application and structures them in a hierarchy.

n You can define your own report menu for each activity group in the enterprise with an individualnode structure. Reports that you created for your own requirements, or SAP standard reports can beintegrated into the report menu of an activity group. Changes such as adding user-defined reports arenot included in the standard SAP menu.

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n 2YHUKHDGFRVWFRQWUROOLQJconsists of the following WDVNV:é Planning

é Allocation

é Control and

é Monitoring of overhead costs

n All overhead costs are assigned to the cost centers where they were incurred, or to the jobs thattriggered them. The system provides you with a comprehensive set of functions to enable you toallocate overhead costs according to source.

n At the end of the period, you can compare the planned costs and their corresponding actual costs.You can make a source-based analysis of the resulting target/actual variances, and use the analysesfor further managerial accounting measures within Controlling. You can also compare two sets ofactual data from different periods to analyze cost development over a period of time.

© SAP AG AC410 4-17

SAP AG 1999

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n In the R/3 System, a distinction is made between OLQHLWHPV and WRWDOVUHFRUGV. These are recordedin separate database tables.

n A line item is entered for each business transaction. You can access these line items using the OLQHLWHPUHSRUW.

n For reporting, all the line items entered for business transactions are automatically stored in WRWDOVUHFRUGV. The amounts are totalled in the R/3 System based on the cost center/cost element or costcenter/cost element/activity type and enables data to be evaluated more quickly. You can analyze thetotals records using a Report Painter/Report Writer report.

n Normally, you would analyze a cost center using a 5HSRUW3DLQWHUreport. If you require detailedinformation for particular cost elements posted to the cost center, you can call up the correspondingline items.

n The OLQHLWHPUHSRUW displays the actual costs, plan costs or commitments as line items and as basedon the posting documents. This information is displayed as a list (output list display).

n ([DPSOH In FI, personnel costs for an external repair firm were posted twice within the samemonth.

é Line item 1: 420000 Personnel costs5,000 Manufact.cost center 07/1998Line item 2: 420000 Personnel costs3,500 Manufact.cost center 07/1998Totals record: 420000 Personnel costs8,500 Manufact.cost center 07/1998

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n You can use the interactive information system to total and analyze all, or selected businesstransactions, according to various criteria (for example, cost center / cost element).

n The totals records in the Report Painter report are normally analyzed, but sometimes the OLQHLWHPVfrom the VXPPDU\UHSRUt are also selected and examined. You can also move from the line items tothe corresponding source documents. The VRXUFHGRFXPHQW can be an FI document, or for example,an accounting document from a reposting.

n You can call up other reports using the Report/Report interface.

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n You can specify general and user-specific default values for the VHOHFWLRQFULWHULD, and the reportcurrency. The advantage of user settings is that more than one, or all values that you normally needto enter before executing a report group are automatically displayed. When you call up a report, theR/3 system checks to see if you have made all the required entries. If this is the case, then the reportcan be executed without any entries required in the selection screen.

n You can enter the following GHIDXOWYDOXHV:• Basic data (controlling area, cost center, or cost center group, cost element, and so on)

• Settings for extract management

• Planning timeframe

• Reporting timeframe

• Report currency

• Other specifications, such as, the version

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n The YDULDWLRQIXQFWLRQenables you to select a separate report for each element of a group that wasgenerated during a selection run. This function is especially useful when creating a report in thebackground from a cost center group, if you want to be able to switch between cost center reports atthe same time.

n The variation function can only be used if you have DFWLYDWHGit in the UHSRUWGHILQLWLRQ.

In the dialog box for the variation, you specify which nodes and/or cost centers are to be output.You can choose one of WKUHHRSWLRQV for this indicator:

• ([SDQG displays reports for all cost centers and all nodes belonging to the selected group.• 'RQRWH[SDQG displays only one report for the highest node of the selected group.• 6LQJOHYDOXHV displays only reports for the cost centers belonging to the selected group.

n You can save reports for cost center groups as e[WUDFWVZLWKDFWLYDWHGYDULDWLRQ. When you cometo analyze your extracts for the group, you can then access reports for the individual cost centersquickly.

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n The R/3 system provides you with VWDQGDUGL]HGOD\RXWV. You can define additional variants forglobal or user-specific use.

n You can select as many fields as required from the group of available fields (including customer-specific fields) for a OD\RXWWKDWLVHQWHUSULVHRUXVHUVSHFLILF.

n You need to define the item (column) in the report, and the column width for each field.

n Depending on the column width, the R/3 system automatically uses the short text or long text fromthe field name. It also uses your log-on language (if available) for the report.

n You can select an ascending or descending VRUWVHTXHQFH for each column.

n You can define ILOWHUVfor each column. Rows that fulfil filter criteria are not displayed. However,they are included in the totals and subtotals calculation.

n You can define WRWDOV interactively, by selecting a column and then totals. It is possible to selectmore than one column at a time.

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n You can define automatic account assignments or default account assignments for postings toprimary cost elements. The 56\VWHPthen automatically LQFOXGHVthe specified (additional)account assignment for the primary postings you make. You define automatic and default accountassignments for cost elements that you always post to a particular cost center. You can also definethe assignment of an overhead order or profit center to a cost element. Whether automatic or default,the account assignments are default values that can be overwritten in the application.

n Automatic of default account assignments are required for primary cost elements used inautomatically-generated postings such as prices differences, exchange rate differences, anddiscounts.

n You enter the GHIDXOWDFFRXQWDVVLJQPHQW in the FRVWHOHPHQWPDVWHUUHFRUG. Here, you enter theaccount assignment at controlling area level and at account level.

n You enter DXWRPDWLFDFFRXQWDVVLJQPHQWV in &XVWRPL]LQJ in the activity "Maintain AutomaticAccount Assignment". In this activity, you can also define more detailed account assignments tobusiness areas or profit centers.

n When the system is deriving the information, it determines the most detailed account assignment, soit reads the entries in Customizing first. If the system does not find any data here, then it uses themaster data for cost elements. The assignment objects defined for automatic account assignmentstherefore take SULRULW\ over the additional account assignments for the default account assignment.

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n You can increase the accuracy of the CO data by using valdiation and substitution. In validation andsubstitution, the R/3 System FKHFNVwhether the GDWDHQWHUHGmeets one or more of the conditionsthat you defined. These checks take place during data entry, thereby ensuring that only valid data isposted.

n You create validations and substitutions for the controlling area and for a particular event. An HYHQWis a particular point in transaction processing. The following events have been defined for the COcomponent:

• The "line item" (0001) event uses data from the CO document header (COBK) and the COcoding block (COBL). It controls the posting in both external accounting and in CO.

• The "document header" (0100) event uses data from COBK and affects only manual COpostings such as repostings or activity allocations.

• The “CO internal posting: Sender/Empfänger“ (0002) event is only used for CO internalpostings, and is used for checking sender-receiver relationships in periodic allocations.

n You use validation to carry out validity checks on objects such as cost elements or cost centers. If theconditions you specified for executing business transactions are not met, the R/3 System displays auser-defined PHVVDJH. This could be a warning, error, or information message, or the system stopsyour posting with immediate effect.

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n You can also carry out YDOLGDWLRQFKHFNV when making substitutions. However, if your condition ismet for a substitution, the R/3 System substitutes the values with others defined by you, withoutinforming the user of this change.

n An additional event - the RUGHUHYHQW(0010) is defined for substitutions. This is used only forcollective processing of order master data.

n If you have defined a substitution that contradicts a validation condition, the system informs you ofthis by displaying a message. We can therefore say that validation has SULRULW\, or is "stronger" thansubstitution.

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n You can manually repost primary costs and revenues using event-based repostings. You use thisfunction mainly to DGMXVW(correct) posting errors.

n When you make an internal reposting, the SULPDU\FRVWV are reposted (under the original costelement) to a receiving order. If the original transaction is posted using an incorrect cost or revenueelement, the transaction must be corrected in the original application component in order to ensurereconciliation between external and internal accounting.

n Note that QRVHQGHUFKHFNis made, in other words the system does not check whether the costs yourepost actually exist on the sending cost center. This means that negative costs may appear on thesending cost center.

n The business transaction is documented by means of line items on the sender side and receiver side.

n You can use the system to make event-based repostings automatically. Following a collectiveposting in FI that was assigned to a clearing cost center, these automatic repostings are used to postthe values in Controlling to the actual originators of the costs. For example, salary postings from thepersonnel department can be posted in their entirety to a clearing cost center, thus keeping thenumber of postings in FI to a minimum. This collective posting is transferred to CO. In order thatthe salary information can be used in CO, the costs have to be assigned to the responsible costcenters. The reposting credits the clearing cost center and debits the originator of the costs by theappropriate amount.

© SAP AG AC410 4-28

SAP AG 1999

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n The function for reposting line items enables you to repost specific line items from CO documents.This function is designed to enable you to FRUUHFW primary postings that you assigned to the ZURQJDFFRXQWV. To do this, the CO document must contain a reference to the original FI document.

n Reposing line items is the equivalent of a reversal on the VHQGHUREMHFW.n You can also enter more than one UHFHLYHUREMHFW.n Reposting line items creates CO documents which, unlike event-based repostings of costs, always

contain a UHIHUHQFHWRWKH),GRFXPHQW. As a result, you can trace a line item reposting back to theoriginal Financial Accounting document.

n If you repost a line item in CO, the original DFFRXQWDVVLJQPHQWREMHFW remains noted in the FIdocument. To correct the account assignment object in the FI document, you will need to reverse theFI document. If you have already carried out a line item reposting in CO for this document, you willfirst need to reverse this reposting before you can reverse the document in FI.

© SAP AG AC410 4-29

SAP AG 1999

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n Commitments are payment obligations that are not entered into the accounts, but at a future date leadto actual costs. They are incurred in the purchasing function, in the "Materials Managment"component:

• The internal communication for a purchasing request is known as a SXUFKDVHUHTXLVLWLRQ (fromthe ordering party to the purchaser). A purchase requisition is a provisional obligation, that canbe changed at any time. You do not need to assign a CO object to a purchase requisition row. Ifyou do not do so, then the commitment is not displayed in CO.

• A SXUFKDVHRUGHU is a contractual agreement specifying that goods or services from a vendorwill be taken under certain, agreed conditions Therefore, a purchase order is a bindingobligation, as it is based on a contractually fixed agreement. For a purchase row that is assignedto a cost element, you need to specify a CO object, so the commitment is also displayed in CO.

n If you create a SXUFKDVHRUGHUZLWKUHIHUHQFHWRDSXUFKDVHUHTXLVLWLRQ, the commitment isreclassified (as a purchase order commitment) in CO.

n The FRPPLWPHQWis UHGXFHGby processing goods receipts against the purchase order. Actual costsare posted to the CO object. This business transaction is continued until the purchase order isprocessed, and the commitment amount is zero.

n You need to activate FRPPLWPHQWVPDQDJHPHQWin the controlling area in CO. Additionally, thecost center may not be locked for commitments (locking indicator).

n Commitments are not reduced when you create an RXWOLQHDJUHHPHQW. These are only incurred whenyou create the contract release order (contact), or goods release order (scheduling agreements).

© SAP AG AC410 4-31

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n You can use the manual funds commitment function (PDQXDOFRPPLWPHQW) to enter expected coststhat were not entered in the system using a purchase requisition or purchase order. This enables youto reserve planned amounts at an early stage.

n The IXQGVFRPPLWPHQW must be UHGXFHG when you enter corresponding transactions such aspurchase requisitions, purchase orders, and invoices. You reduce the funds commitment by enteringthe corresponding amount for a reservation item. The amount you enter must not exceed the amountstill open.

n You can specify reduction references in the UHGXFWLRQKLVWRU\for a commitment reduction alreadyentered. The references are to a follow-up document that will cause (or have already caused) theactual costs. This is for information purposes only.

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n Direct activity allocation enables business services provided to be measured, entered, and allocated.

n You need to create the corresponding (measurable) tracing factors in the R/3 system. These areknown as DFWLYLW\W\SHV in Cost Center Accounting. To directly allocate activity, create an activitytype (activity type category 1 = manual entry, manual allocation).

n If you want to enter a direct activity allocation, enter the cost center that provides the activity (sendercost center), the object that receives the activity (receiver), the type (activity type), and the quantitiyof the activity provided. Note that only one cost center from the sender can be allocatd to an internalactivity allocation. The receiver can be any true Controlling object (such as, a cost center, an order, aproject, and so on).

n To directly allocate activity, you need to define which cost centers are to provide which activitytypes, by SODQQLQJDFWLYLW\RXWSXW.

n During direct activity allocation, the sender cost center is credited, and the receiving cost objects aredebited. Debiting and crediting are executed a VHFRQGDU\FRVWHOHPHQW(category "43"). Debitingand crediting are the activitiy provided, multiplied by the activity price.

n The FRVWHOHPHQW used for direct allocation of internal activity is derived directly from the masterdata for the activity type. The cost element cannot be changed in the allocation transaction.

n Direct activity allocation is recorded by line items on the sender side and receiver side.

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n Reposting internal activity allocation is used to DGMXVW posting fields.

n A VHDUFKIXQFWLRQis available, which provides you with the documents you are looking for.

n TheWRWDOTXDQWLW\of the allocated activity must remain the same, although you can allocate thequantities to different receivers.

n You can make adjustments in SHULRGV, but not in the same period from which the document to beadjusted originates. However, the fiscal year must remain the same.

You can repost the following documents for direct activity allocation:

• Documents entered manually into cost accounting

• CO documets for confirmations (from Production Planning and Controlling)

• CO documents for time entry (time sheet)

n Reposting creates a reference in the reposting document to the CO source document.

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• Enter primary postings in Financial Accounting, with accountassignment to cost centers.

Your project team has completed master data maintenance. You can nowassign the expenses in Financial Accounting to the cost centers.

1-1 Enter the general ledger account postings into Financial Accounting using companycode , WRGD\VGDWHand the 81, currency. Choose the screen variant :LWKFRVWFHQWHU, and post the following data:

G/L account Dr/Cr Amount Tax code Cost center

473120 (telephone costs) Debit 8,000 V0 101##

430000 (salaries) " 5,000 201##

" " 20,000 202##

" " 20,000 203##

" " 200,000 301##

" " 150,000 302##

476000 (office supplies) " 3,000 V0 301##

476100 (IT supplies) " 15,000 V0 202##

475000 (vehicle costs) " 100,000 V0 203##

476400 (costs of furthertraining)

" 12,000 V0 301##

" " 15,000 V0 302##

113100 (Bank) Credit 548,000 --- ---

Ensure that you note down the document number.________________________________

© SAP AG AC410 4-37

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• Enter user settings for report selection.

• Check in each summary and line item report the expenses posted inFinancial Accounting on each cost center.

• Navigate between different cost centers in a cost center report.

• Define an individual layout in the report.

You want to display the expenses posted in FI on the cost centers indifferent reports. You also want to use some reporting tools that reduceworkload in reporting, and enable flexible evaluation of information.

2-1 You often call up reports that have the same selection criteria. To simplify theprocess, you can store these criteria as default values.

2-1-1 Store controlling area in the user settings, the FXUUHQWSHULRGas the5HSRUWLQJSHULRG in the FXUUHQWILVFDO\HDU and version , as )XUWKHUHQWULHV.

2-1-2 Call up the &RVW&HQWHUV3ODQ$FWXDO9DULDQFHreport. Check whether yourselection criteria are transferred from the user settings.

2-2 Display the costs from the previous exercise activity in the report.

2-2-1 Run the &RVW&HQWHUV3ODQ$FWXDO9DULDQFHreport for cost center group%in controlling area Europe , in the FXUUHQWSHULRG and for planversion .

2-2-2 The report provides an overview of the costs in the entire consultingdepartment. Use the variation function to display the costs of different costcenters. Then go to the summary report in cost center (FI/COConsulting).

© SAP AG AC410 4-38

2-2-3 Call up the $FWXDOOLQHLWHPVfor a report row. Which additional informationon the cost element do you receive compared to the specifications in thesummary report?

____________________________________________________________

____________________________________________________________

2-2-4 Display the original FI document - how many line items does it have?

____________________________________________________________

2-2-5 Display the cost accounting document for the same CO line item. Howmany line items are on the accounting document?

____________________________________________________________

What causes the difference between this and the FI document?

____________________________________________________________

____________________________________________________________

Remain in the line item display.

2-3 Define a layout in the line item report according to your requirements.

2-3-1 As you do not enter any quantities when posting, delete the 7RWDOTXDQWLW\HQWHUHGand 3RVWHGXQLWRIPHDVXUHcolumns, then include other columns ofyour choice.

2-3-2 Save your layout as /D\RXW, then enter a description for it. Indicate thelayout as 8VHUVSHFLILF This ensures that only you can use it.

2-3-3 Call up 6HOHFWOD\RXWto check whether your layout is available for selection,as well as the SAP layouts.

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• Make corrections by reposting line items

• Provide arguments for why error postings need to be corrected in FIand in CO.

In the project team, you have agreed to correct error postings in FI or COafter discussion with the Financial Accounting department. You post aline item in CO to become familiar with the function, and the way thatinformation is presented. You would also like to check whether it ispossible to reverse the document in FI, if the adjustment was alreadymade in CO.

3-1 To the "Organization" cost center, repost the costs for office supplies (cost element476000) that were assigned during the first exercise in this unit to the "FI/COConsulting" cost center.

3-1-1 Repost the line items for your GRFXPHQWIURPDFWLYLW\ (you noteddown the document number) in company code , and in the FXUUHQWfiscal year.

3-1-2 Post posting item (3,000 to the 301## cost center) to the costcenter (organization).

3-2 Check the result of the reposting.

3-2-1 Go into the &RVW&HQWHUV$FWXDO3ODQ9DULDQFH report for the FXUUHQWSHULRG, plan version . Then run the report for the receiver cost center (organization).

3-2-2 Display the DFWXDOOLQHLWHPV for the FRVWFHQWHUV in report row Office supplies. Call up the source document for the line item. Which costcenter is displayed as the receiver for cost element 476000 on thedocument?

____________________________________________________________

____________________________________________________________

© SAP AG AC410 4-40

3-2-3 How can you ensure that the correct receiver cost center 201##(organization) is displayed on the FI document as well?

____________________________________________________________

____________________________________________________________

____________________________________________________________

3-3 Check whether it is possible to reverse the document in FI (reversal reason 01),even though the error posting was already corrected in CO.

Reversal: Yes/NoReason:___________________________________________________________

__________________________________________________________________

__________________________________________________________________

__________________________________________________________________

3-4 When is it useful to correct the error posting in FI , and when in CO?

__________________________________________________________________

__________________________________________________________________

__________________________________________________________________

3-5 A staff member from the project team is less experienced with the repostingfunction than you are, and would like to know the following: A newly opened costcenter has not yet been debited with primary costs. Is it still possible to repost costsfrom this cost center to another cost center?Is it possible to repost line items from this cost center?

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• Debit the corresponding cost objects directly with the consultantactivities

In your project team, you have agreed that the consultants who workconsulting hours for a company are to directly debit the cost object set upfor this once a week. For each company customer, the CO-OM-OPAteam (overhead cost orders) has already set up an internal order as a costobject. On this internal order, you can analyze to which extent eachcompany has used activity from the consulting department.

4-1 The consultants enter the amount of consulting hours that they have worked fordifferent projects.

4-1-1 The internal orders that already exist in the system act as cost collectors(consulting company A and consulting company B). The consultantsnormally enter their own activity, and thus trigger direct activity allocation.For test purposes, enter the consulting activity for the consultants, usingWRGD\V date in version , with screen variant 2UGHU. Now post thefollowing data in the list entry:

Sender cost center Activity type Receiver order Total quantity

301## (FI/CO Consulting) J## Consulting company A 800

301## (FI/CO Consulting) S## Consulting company A 1,000

302## (LO Consulting) J## Consulting company B 600

302## (LO Consulting) S## Consulting company B 800

4-1-2 Display all the screen variants for direct activity allocation again in thematch-code. Why is the sender category never mentioned in the screenvariant name, although the receiver object is?

____________________________________________________________

© SAP AG AC410 4-42

4-2 Check the postings in reports in Cost Center Accounting.

4-2-1 Call up the &RVW&HQWHUV3ODQ$FWXDO9DULDQFHreport for the FXUUHQWSHULRG, and in plan version . Run the report for cost center (FI/COConsulting).

4-2-2 Scroll down to display the allocated quantities.

4-2-3 Display the DFWXDOOLQHLWHPVIRUFRVWFHQWHUV for the report row in thesecondary cost element (senior consulting ##), or (juniorconsulting ##). Switch to the 6HFRQGDU\&RVWV$FWLYLW\DOORFDWLRQlayout.

4-2-3 Why is it not possible to display the prices used for allocation in the report?

____________________________________________________________

____________________________________________________________

____________________________________________________________

____________________________________________________________

4-2-4 Call up the &RVW&HQWHUV$FWLYLW\7\SH3ULFHV report for the cost centergroup % in version for DOOSHULRGVLQWKHFXUUHQWILVFDO\HDU, toobtain an overview of all the prices.

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1-1 Accounting → Financial Accounting → General Ledger → Document Entry →Enter G/L Account Document

)LHOGQDPHRUGDWDFODVV 9DOXHV'RFXPHQWGDWH 7RGD\VGDWH&XUUHQF\ 81,

(GLW→6HOHFWVFUHHQYDULDQW

Screen variant: ":LWKFRVWFHQWHU" =B&267&(17(5.

*/$FFRXQW 'U&U $PRXQW 7D[FRGH &RVW&HQWHU473120 (telephone costs) Debit 8,000 V0 101##

430000 (salaries) " 5,000 201##

" " 20,000 202##

" " 20,000 203##

" " 200,000 301##

" " 150,000 302##

476000 (office supplies) " 3,000 V0 301##

476100 (IT supplies) " 15,000 V0 202##

475000 (vehicle costs) " 100,000 V0 203##

4764000 (training costs) " 12,000 V0 301##

" " 15,000 V0 302##

113100 (Bank) Credit 548,000 - -

6DYH\RXUGDWD

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2-1

2-1-1 &&$,QIRUPDWLRQ6\VWHP→8VHU6HWWLQJV%DVLF'DWD

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2-1-2 &&$,QIRUPDWLRQ6\VWHP→5HSRUWVIRU&RVW&HQWHU$FFRXQWLQJ→3ODQ$FWXDO&RPSDULVRQV→&RVW&HQWHUV$FWXDO3ODQ9DULDQFH

2-2

2-2-1

)LHOGQDPHRUGDWDFODVV 9DOXHV&RQWUROOLQJDUHD )LVFDO\HDU &XUUHQW)URPSHULRG &XUUHQW7RSHULRG &XUUHQW3ODQYHUVLRQ &RVWFHQWHUYDOXHV %

3URJUDP→([HFXWH2-2-2 1DYLJDWLRQRQRIIicon

In the navigation list, choose FRVWFHQWHU

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2-2-3 Place your cursor on a report row.

'RXEOHFOLFNRQ5HSRUWURZChoose the &RVW&HQWHUV$FWXDO/LQH,WHPVreport$GGLWLRQDOLQIRUPDWLRQa) From which line items the overall total for the cost element results

b) The offsetting account of the posting in question

2-2-4 Place your cursor on a line item.

(QYLURQPHQW→6RXUFHGRFXPHQWRUGRXEOHFOLFNRQUHSRUWURZ Line items

2-2-5 Place your cursor on a line item.

(QYLURQPHQW→$FFRXQWLQJGRFXPHQWV→6HOHFWFRVWDFFRXQWLQJGRFXPHQW→([SDQGGRFXPHQW Line items

The credit posting on the balance sheet account is not relevant toControlling and is therefore not transferred to CO.

2-3

2-3-1 6HWWLQJV→/D\RXW→&KDQJHChoose 3RVLWLRQSelect 7RWDO4XDQWLW\(QWHUHG and 3RVWHG8QLWRI0HDVXUH.

→Icon5LJKWDUURZ+LGHVHOHFWHGILHOGVSwitch to the +LGGHQ)LHOGV list and select the fields you require.

→/HIWDUURZ6KRZVHOHFWHGILHOGVicon.

&RS\icon.

2-3-2 6HWWLQJV→/D\RXW→6DYH)LHOGQDPHRUGDWDFODVV 9DOXHV/D\RXW 'LVSOD\1DPH8VHUVSHFLILF 6HOHFW

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2-3-3 6HWWLQJV→/D\RXW→6HOHFW

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3-1

3-1-1 &&$$FWXDOSRVWLQJV→5HSRVW/LQH,WHPV→(QWHU

)LHOGQDPHRUGDWDFODVV 9DOXHV'RFXPHQWQXPEHU 6HHH[HUFLVH

3-1-2 In line item 07, change account assignment 1 from

&RVWFHQWHUto FRVWFHQWHU6DYH\RXUGDWD

3-2


)LHOGQDPHRUGDWDFODVV 9DOXHV&RQWUROOLQJDUHD )LVFDO\HDU &XUUHQW)URPSHULRG &XUUHQW7RSHULRG &XUUHQW3ODQYHUVLRQ &RVWFHQWHUYDOXHV

3URJUDP→([HFXWH

3-2-2 Place your cursor on report row FRVWHOHPHQW.

(GLW→&DOOXSUHSRUWRUGRXEOHFOLFNRQWKHUHSRUWURZSelect the $FWXDO/LQH,WHPV report.

Place your cursor on the line item with the reposting amount 3000.

(QYLURQPHQW→6RXUFHGRFXPHQWRUGRXEOHFOLFNRQUHSRUWURZCost center 301##

3-2-3 Reversal of incorrectly assigned posting in FI and reposting to cost center201##

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3-3 $FFRXQWLQJ→)LQDQFLDO$FFRXQWLQJ→*HQHUDO/HGJHU→'RFXPHQW→5HYHUVH→,QGLYLGXDO5HYHUVDO

)LHOGQDPHRUGDWDFODVV 9DOXHV'RFXPHQWQXPEHU 6HHH[HUFLVH&RPSDQ\&RGH )LVFDO\HDU &XUUHQW5HYHUVDOUHDVRQ 6DYH\RXUGDWD(UURUPHVVDJHReverse CO reposting document first.

3-4 If you want the FRUUHFWUHFHLYHUFRVWFHQWHUWREHGLVSOD\HGiQWKHDFFRXQWLQJGRFXPHQW, you will need to reverse the document in Financial Accounting,otherwise you can repost the document in CO.

3-5 0DQXDOUHSRVWLQJRIFRVWVLVSRVVLEOH→ no check on sender

5HSRVWLQJRIOLQHLWHPVLVQRWSRVVLEOH→ no line item posted.

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4-1

4-1-1 &&$$FWXDOSRVWLQJV→$FWLYLW\$OORFDWLRQ→(QWHU

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$

6 &RQVXOWLQJFRPSDQ\$

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4-1-2 Place your cursor on the 6FUHHQYDULDQWfieldChoose F4 to view the list of possible entries.

You cannot select the sender category on the screen variant becauseactivities can only be allocated by cost centers.

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4-2 &&$,QIRUPDWLRQV\VWHP→5HSRUWVIRU&RVW&HQWHU$FFRXQWLQJ→3ODQ$FWXDO&RPSDULVRQV→&RVW&HQWHUV$FWXDO3ODQ9DULDQFH

)LHOGQDPHRUGDWDFODVV 9DOXHV&RQWUROOLQJDUHD )LVFDO\HDU &XUUHQW)URPSHULRG &XUUHQW7RSHULRG &XUUHQW3ODQYHUVLRQ &RVWFHQWHU

3URJUDP→([HFXWH*RWR→3RVLWLRQ→3DJHV→

4-2-2 Place your cursor on report row cost element 6262##.

(GLW→&DOOXSUHSRUWRUGRXEOHFOLFNRQWKHUHSRUWURZChoose the $FWXDO/LQH,WHPVreport6HWWLQJV→/D\RXW→6HOHFWLayout 6HFRQGDU\FRVWV$FWLYLW\DOORFDWLRQ

4-2-3 You can allocation different activity types at different prices under asecondary cost element.

It follows that you cannot determine the activity (and its price) on the basisof the cost element.

4-2-4 &&$,QIRUPDWLRQ6\VWHP→5HSRUWVIRU&RVW&HQWHU$FFRXQWLQJ→3ULFHV→&RVW&HQWHUV$FWLYLW\7\SH3ULFHV

)LHOGQDPHRUGDWDFODVV 9DOXHV&RVWFHQWHUJURXS %$FWLYLW\W\SHV -0XOWLSOHVHOHFWLRQLFRQ 6&RS\icon.

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3URJUDP→([HFXWH

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n The value of all goods and services used is recorded as H[SHQVHfor each period.

n By contrast, the values of all used goods and services that are incurred during the creation of yourown ("typical") business activity are recorded as costs for each period.

n The QRQRSHUDWLQJH[SHQVH is not recorded in CO as costs.

n $FFUXHGFRVWVdo not have a corresponding expense in FI. They are only accrued for cost-accountingpurposes. Two types are differentiated between:

• 9DOXDWLRQGLIIHUHQFHVwhich have corresponding expenses of a difference amount(for example, cost-accounting depreciation, imputed interest, and so on).

• $GGLWLRQDOFRVWVdo not have a corresponding expense (for example, management salary,accrued rents, and so on)

n To enable you to enter accrued costs, the SAP R/3 system provides different PHWKRGV• Percentage method

• Plan=actual method

• Target=actual method

n To avoid periodic cost fluctuations in Cost Center Accounting, you should distribute irregularexpenses to the relevant periods. This business transaction is the DFFUXDOFDOFXODWLRQ You canFDOFXODWHDFFUXDOLQ), using a recurring entry transaction, and transfer the costs to CO. In FI, youcalculate accrual if you want to create monthly balances for example. Or you FDOFXODWHDFFUXDOLQ&2 only. This causes accrued costs, as the accrued costs correspond to expenses of a differentamount in the periods.

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n To calculate accrued costs, use the percentage method. This is based on a percentage overhead,which is related to a cost element or a cost element group.

n Unlike DFFUXDOFDOFXODWLRQZLWKDUHFXUULQJHQWU\ in FI, this method has the advantage that theaccrued costs are calculated using the actual costs. The percentage method, for example, is useful foraccrual calculations for labor costs relevant to salaries, such as premiums.

n When accrual is calculated, the system debits the cost centers with the accrual cost amounts. At thesame time, a user-defined accrual object (cost center, or internal order) is credited. The actual coststhat arose are posted to the results analysis object, so that all of the balances that exist betweenexpenses in FI and accrued costs in CO are calculated, analyzed, and settled to profitability analysis.

n You create a primary DFFUXDOFRVWHOHPHQW(cost element category = 3) to process the accrualcalculation.

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n You create an overhead structure to define the accrual calculation. You need to store the followingkeys for the accrual calculation:

• %DVHWhich cost element bases are to be used for applying overhead rates?

• 2YHUKHDGHow high should the percentage overhead be?

• &UHGLWWhich cost element should be used for posting the overhead? Which cost center or internal order(accrual object) is to be credited?

n If you assign GHSHQGHQFLHV to the overhead key, then you can specify conditions under which theoverhead is calculated for a cost center. Depending on the cost element, you can, for example, postdifferent overheads to different cost centers. You can add user-defined dependencies to those in theSAP R/3 standard system.

n In customizing, you can assign an overhead structure within a client to any FRQWUROOLQJDUHD. ThisDVVLJQPHQW is made based on validity time periods, although you can change the assignment at anypoint in time.

n You can have an overhead structure for actual accrual calculations, and for each version for plannedaccrual calculation in your controlling area, for any period of time required.

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n You use the Target=Actual method to calculate accrual costs that are DFWLYLW\GHSHQGHQWorDFWLYLW\LQGHSHQGHQW but for which the percentage method cannot be used, for example, because you cannotfind a cost element to define the overhead rates.

n 3URFHHGas follows: Plan your primary costs on the cost center, for the time frame in which you wantto calculate accrual. The system enters the planning values in the fields for actual values during theaccrual calculation.

n Similar to the percentage method, an DFFUXDOREMHFW(cost center or internal order) collects thecredits. In customizing, you only need to define the credit object and the validity period for thecorresponding cost elements.

n You use FRVWHOHPHQWFDWHJRU\to plan under a primary cost element (= accrued cost element /target=actual).

n At the same time, you use the DFFUXDOWUDQVDFWLRQin the menu to start accrual calculation (thepercentage and target=actual method).

n If you planned DFWLYLW\GHSHQGHQWaccrual costs, then the system includes the operating rate of thecost center when the planning values are transferred to the actual data. If, for example, youroperating rate in the actual data is double that originally planned, the system calculates accrual forthe doubled plan costs in the actual data. For accrued costs that are planned LQGHSHQGHQWRI DFWLYLW\,the operating rate of the cost center is not included or is set at 100%. This means that the planningvalues are transferred unchanged to the actual data. The accrual of planned primary costs that areindependent of activity can thus also be regarded as a plan=actual method of accrual calculation.

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n You can enter statistical key figures as a WUDFLQJIDFWRU for periodic allocations, or forFUHDWLQJNH\ILJXUHV in reporting. The costs from the allocation cost center "Telephone" can be allocated using thestatistical key figure of "Telephone units" for example. If you enter "Employees" as a statistical keyfigure, then you can provide a report on the cost centers, on the level of HR costs for each employee.

n A decisive factor for statistical key figures, is the way in which you create them as master records.

• )L[HGYDOXHV (category 01) are updated from the corresponding posting period onwards, in all ofthe following posting periods of the fiscal year. This takes place, assuming that fixed values donot change over a longer period of time.

• 7RWDOVYDOXHV (category 02) are only entered for each current period. They change from period toperiod, and therefore need to be re-entered in each posting period.

n You can also enter statistical key figures especially for an activity type on a cost center (VWDWLVWLFDONH\ILJXUHVWKDWDUHDFWLYLW\GHSHQGHQW).

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n You can those transfer key figures that already exist in the LIS to Cost Center Accounting asstatistical key figures, where you can use them as a WUDFLQJIDFWRU for allocations.

n Requirements:You have created statistical key figures and activated the LIS interface in the corresponding masterrecord.

• In Customizing, you have maintained the "Cost center/statistical key figures" or the "Costcenter/activity type/statistical key figures" assignment.

n Statistical key figures can be transferred as DFWLYLW\GHSHQGHQWor DFWLYLW\LQGHSHQGHQWto CostCenter Accounting.

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n Periodic reposting is used as a SRVWLQJDLG.

n 3ULPDU\SRVWLQJV(such as, telephone costs) are collected on an DOORFDWLRQREMHFW (cost center,overhead cost order, business process, WBS element, or cost object) to restrict the number of FIpostings as much as possible. These costs are allocated during period-end closing to thecorresponding Controlling objects, using a key defined by the user.

n The UHFHLYHUVfor an assessment can be a cost center, WBS element, internal order, or cost object.You can restrict the number of receiver categories in customizing.

n You can only repost primary costs. During this process, the RULJLQDOFRVWHOHPHQWremains the same.

n /LQHLWHPV are posted for the sender as well as for the receiver, enabling the allocation to berecorded exactly. The system does not save the information from the clearing cost center in totalsrecords during a periodic reposting. This enables it to save memory when storing the data records.

n Periodic repostings can be UHYHUVHG and repeated as often as required.

© SAP AG AC410 5-15

SAP AG 1999

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n To display the allocation relationships between the senders and receivers in the system, you need tomake the following entries:

• Which object(s) were the costs allocated from?

• Which object(s) were the costs allocated to?

• Which costs should be allocated?

• How are the costs distributed among the receivers?

n In a VHJPHQW, cost centers, with allocation values based on the same rules, are combined withreceiver objects that have tracing factors based on the same rules. The "Telephone" cost centerallocates the telephone costs based on telephone units for example. If another rule is to be used for anallocation, you need to create a separate segment. The "Energy" cost center allocates the energy costsbased on heated office space (square meters) to the administration and consulting cost centers forexample.

n Several segments are grouped into a F\FOH. You can define a cycle for the entire controlling area.Due to system performance and the allocation logic, it is recommended that you create more thanone cycle and process them sequentially. Likewise, you create separate cycles for plan and actualallocations.

© SAP AG AC410 5-16

SAP AG 1999

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n You can combine sender and receiver relationships using the rules above.

n 6HQGHUYDOXHVcan be posted values, fixed amounts, as well as fixed prices. If you use postedamounts, you can work with plan and actual values. You can specify a percentage under 100%,which leaves a corresponding amount on the sending cost center. For example, on the cafeteria costcenter, this enables you to take into account that the cafeteria employees also use the resources in thecafeteria.

n On theUHFHLYHUVLGH, you can store fixed amounts, fixed percentages, fixed portions, and variableportions as rules.

n TheWUDFLQJIDFWRURIWKHYDULDEOHSRUWLRQ indentifies a posted value on the cost center as anallocation base. Moreover, you specify whether the variable portion is to consist of costs,consumption, statistical key figures, or activities. You can use plan or actual values as an allocationbase.

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n If you wish to be more HFRQRPLFDO with the DOORFDWLRQSURFHVV, you can create separate cycles. If acycle contains an error, then you only need to repeat that cycle, and not the entire process. You canalso create a modular allocation process, in which the allocations are processed separately.

n A GHSHQGHQWF\FOH uses the results from the previous cycle. You need to execute dependent cyclesin the correct order, to enable the values to be processed correctly. You can enter more than onecycle, and the order in which they are to be processed, on the execution screen.

n ,QGHSHQGHQWF\FOHVcan be processed in parallel if they have the same allocation type. To do this,you need to assign the cycles to various cycle flow groups in the header data of the cycle Youcannot process cycles in a cycle flow group in parallel. You can only start cycles that belong todifferent cycle flow groups in different modes at the same time, or if you use background processing.

n Once processing is complete, you can check for errors using a SURFHVVLQJORJ. You can analyze all ofthe errors that occurred, using the information provided by the R/3 system.

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SAP AG 1999

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n Distribution was created to transfer primary costs from a sender cost center to receiving controllingobjects. During distribution, only cost centers or business processes can be used as VHQGHUV.

n A distribution UHFHLYHUcan be a cost center, WBS element, internal order, cost object, or a businessprocess. You can restrict the number of receiver categories in customizing.

n 3ULPDU\SRVWLQJV(such as, energy costs) are collected on a cost center, and allocated at the end ofthe period by means of the user-defined key.

n You can only distribute primary costs. During this process, the RULJLQDOFRVWHOHPHQWremains thesame.

n /LQHLWHPV are posted for the sender as well as for the receiver, enabling the allocation to berecorded exactly.

n You can UHYHUVH distributions as often as required.

n You use the &\FOH6HJPHQWPHWKRG to define sender-receiver relationships.

© SAP AG AC410 5-20

SAP AG 1999

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n Differences between periodic reposting and distribution are due to information content andperformance.

n For periodic reposting, no separate credit record is written on the sender for the cost element in thesummary report. Instead, the WRWDOVUHFRUG for the cost element is reduced on the debit side, whichmeans that the original debit amount can no longer be checked there ("unclean credit"). However,during distribution, the system writes a totals record for the credit ("clean credit"). The informationon the receiver is the same for periodic reposting and distribution ("clean debit").

n Compared with periodic reposting, during distribution, the system also updates the SDUWQHU in thetotals record for the sender. This means that the partner can be displayed in the information systemon the totals record level.

n As fewer totals records are written during periodic reposting, SHUIRUPDQFH is better than duringdistribution. See customizing for an example with figures that illustrates this aspect. Under utilities,make settings for the SAPscript text display, then call up the text by choosing Periodic reposting,Distribution, or Assessment from the menu.

© SAP AG AC410 5-21

SAP AG 1999

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n Assessment was created to transfer primary and secondary costs from a sender cost center toreceiving controlling objects. During assessment, cost centers or business processes can be used asVHQGHUV.

n The UHFHLYHUVfor an assessment can be a cost center, WBS element, internal order, cost object, or abusiness process. You can restrict the number of receiver categories in customizing.

n 3ULPDU\DQGVHFRQGDU\SRVWLQJVare allocated at the end of the period by means of theuser-defined key.

n During assessment, the original cost elements are summarized into DVVHVVPHQWFRVWHOHPHQWV(secondary cost element category = 42). As the system writes fewer totals records, the assessmenthas a better performance than periodic reposting and distribution.

n Line items are posted for the sender as well as for the receiver, enabling the allocation to be recordedexactly. The system does not display the original cost elements in the receivers. Therefore,assessment is useful if the cost drilldown for the receiver is not important, for example, as in the caseof the allocation for the "cafeteria" cost center.

n Similar to distribution, the SDUWQHUis updated in the WRWDOVUHFRUG during distribution.

n You can UHYHUVH assessments as often as required.


© SAP AG AC410 5-22

SAP AG 1999

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n You can only use SHULRGLFUHSRVWLQJDQGGLVWULEXWLRQfor primary cost elements. The costs aretransferred to the receivers using the original cost element, so they are transferred to the primary costelements of the receiver. Secondary cost elements remain on the sender.

n The DVVHVVPHQWallocates primary as well as secondary costs. The information on the originalprimary cost elements for the sender is lost because the costs are allocated using an assessment costelement (category 42). You can use more than one assessment cost element for differentiationpurposes.

n For SHUIRUPDQFHUHDVRQV, periodic reposting of the distribution is recommended, as the system doesnot write any sender/receiver relationships on the totals records level for this. Assessment has thebest performance as costs from different primary and secondary cost elements can be totaled in oneposting to the assessment cost element.

© SAP AG AC410 5-23

SAP AG 1999

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n This graphic displays two cycles with different sender-receiver relationships. There is a reciprocalrelationship between cost centers from cycles A and B as well as between two cost centers incycle A. These reciprocal allocations mean that the cost centers are not credited completely.

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SAP AG 1999

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n The VHJPHQWUHODWLRQVKLSV within a cycle can be defined so that repostings and allocations of costcenters with different segments (a cost center is also a cost receiver) take place. Cost centers thatwere already credited can thus be redebited during cycle processing. To guarantee that the costcenters are definitely credited, the R/3 System LWHUDWLYHO\ processes all the sender and receiverrelationships defined in a cycle. The segments are run until each sender is credited as defined by thesender value.

n If you deactivate the iteration indicator in the cycle header, the system processes the segments intheir sequence. This type of processing is faster than iterative processing.

n &\FOHVFDQQRWLWHUDWHwith each other, even if the cycles are the same type. Therefore when youcreate a cycle, ensure that cost centers with the same allocation relationships are processed in thesame cycle.

© SAP AG AC410 5-25

SAP AG 1999

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n The IRUPDOFKHFN function enables you to test an individual cycle prior to an update run. You canuse the error log to help you correct faulty segments and iterative relationships (Customizing).The system checks for example whether the total of percentage rates adds up to 100%, or whetherthe fixed value rules are the same for both senders and receivers.

n The system uses the REMHFWVHDUFK to display the cycle using the field values you selected (costcenter, activity type and so on) and to display the segment in which the values searched for arise.If you wish, you can call up the corresponding segment using the field value.

n You use the 6HJPHQWRYHUYLHZ function to display all the segments used in a cycle. If you want todisplay a particular segment, you can use the search function to search for this segment within thecycle. You can use maintenance functions to move segments in the segment overview list; this altersthe sequence of the segments when carrying out the allocation run.

n You can VRUWand DGG segments in a cycle in line with your requirements.

n You can display the FKDQJHGRFXPHQWV for cycle maintenance. The system logs cycle and segmentinformation or settings including:End date of the cycle, date the cycle was last changed, name of the last person to make a change,segment name, sender rule, receiver rule, sender percentage rate, assessment cost element, and so on.

© SAP AG AC410 5-26

SAP AG 1999

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n The F\FOHRYHUYLHZ provides an overview of all cycles of one type, including the segmentsbelonging to this type. The cycles for the selected allocation are displayed in a VWUXFWXUHWUHHThe segments are assigned to one level lower down in the hierarchy in each case. On the 6HOHFWLRQFULWHULDWDEVWULS, you specify which cycles and what additional information is to be displayed in thetree structure. On the &\FOHLQIRUPDWLRQWDEVWULS, you can display data for a particular cycle orsegment. This provides information on the general data, the number of segments for the cycle, thelast time the cycle was run or reversed. For segments, you are provided with information on thesegment definition and the sender.

n If you want to SURFHVVLWHUDWLYHO\, activate this indicator in the cycle definition.The SAP R/3 System also includes cyclical relationships in the cost center network (a receiver canalso be a sender of costs).

n The IRUPDOFKHFN function enables you to test an individual cycle prior to an update run. You canuse the error log to help you correct faulty segments and iterative relationships (Customizing).The system checks for example whether the total of percentage rates adds up to 100%, or whetherthe fixed value rules are the same for both senders and receivers.

n If you activated the UXQWLPHORJ, you can display this after processing by choosing7HFKQLFDOVWDWLVWLFV

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SAP AG 1999

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n For a clear picture of the costs that are to be assessed, you can summarize individual cost elements orcost element intervals into different assessment cost elements.

n Before release 4.5A, it was only possible to assign one assessment cost element to each segment.You now decide LQHDFKVHJPHQWwhether to assign a single assessment cost element, or anallocation structure.

n In the DOORFDWLRQVWUXFWXUH you can define which cost elements are to be allocated under whichassessment cost elements. Therefore, you do not need to create more than one segment to obtaininformation on the source of the costs to be assigned.

n In the allocation structure, you can assign single cost elements, cost element areas, or cost elementgroups to an assessment cost element.

n If required, you can go to the maintenance for allocation structures from the VHJPHQWPDLQWHQDQFH,to display, change, or create an allocation structure.

© SAP AG AC410 5-28

SAP AG 1999

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n Assessments, distributions or periodic repostings are usually executed by period. This means thatvalues posted to a sender in a given period are allocated by the R/3 System on the basis of the tracingfactors that were entered in this period.If the WUDFLQJIDFWRUVRUWKHVHQGHUDPRXQWVWREHDOORFDWHGDUHVXEMHFWWRVWURQJIOXFWXDWLRQV,and you are using period-based processing, you cannot assign the allocated costs according to theirsource. Cumulative processing of the tracing factors or sender values lets you smooth out thesefluctuations. It does this by spreading the allocations across periods.

n You specify whether the cycle is to be carried out cumulatively on the KHDGHUVFUHHQof F\FOHSURFHVVLQJ, .

n If you H[HFXWHDF\FOH for which you have selected cumulative processing, the R/3 System allocatesthe sender amounts posted up to and including the current period, based on tracing factorsaccumulated from period 1 onwards. The R/3 System also accumulates the allocation amounts it hasdetermined and posts them in the current period, minus the amounts allocated in the prior periods.This ensures that the postings in the prior periods remain unchanged.

n Cumulative processing is possible only for GLVWULEXWLRQVDVVHVVPHQWVDQGSHULRGLFUHSRVWLQJV.n Cumulative processing is only advisable if the sender-receiver relationships are stable within the

fiscal year. The R/3 System checks whether this is the case when you execute cumulative processing.

n Cumulative processing always accumulates values starting from period 1.

© SAP AG AC410 5-29

SAP AG 1999

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n Many organizations have to change allocations from past periods. They need to change allocationsbelonging to prior periods. Audit corrections, information that is received after period-end closing,and simple errors, mean that corrections are necessary even months after allocations were finished.6HJPHQWUHYHUVDODQGUHERRNLQJinvolves taking segments from a previous period and posting anew allocation in the current period (using corrected reference data from the previous period).

n The VHJPHQWUHYHUVDOdeletes the allocation postings for the selected segment by reposting theresults with reversed +/- signs. The data for the current period-end closing transaction is not changed.

n 6HJPHQWUHYHUVDODQGUHERRNLQJdeletes the allocation but retains the component data. If required,you can correct data from the previous period for a particular segment or segments. You can changestatistical key figures, switch round +/- signs, select different receivers, and make any othercorrections necessary. You can use the rebooking functions only in combination with the reversalfunction: a separate transaction for rebookings does not exist.

n Although the period that is to be reversed is normally closed, this does not have to be the case.However, allocations belonging to the previous period must have used the cycle and the segments,and the FXUUHQWSHULRGmust QRWbe closed. You do not need to repeat period-end closing for theprevious periods; reporting remains consistent for all the periods in question.

n Segment adjustment is possible for assessment, distribution, and for periodic repostings. Note thatindividual segments are reversed and rebooked, but not whole cycles. ,WHUDWLYHUHODWLRQVKLSVbetween cycles are not included. This could cause inconsistencies and errors if you do not reverseand rebook iterative segments at the same time.

© SAP AG AC410 5-30

SAP AG 1999

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n In the above H[DPSOH, cost center A reposts its costs to cost centers B and C. Percentage rates areentered as tracing factors.

n Between January and March cost center A posts its costs of $100 in equal parts to cost centers B andC. In April, however, an employee sees that the allocation bases were incorrect. The reposting is tobe made, with a 75% portion for cost center B, and 25% for cost center C. You have to reverse thereposting allocation for the closed periods (January through March).

n Reversing the segments in April deletes the allocations that were made between January and Marchfrom cost center A to cost centers B and C. Cost center A is debited with 3x $100 = 300.Cost centers B and C are each credited with 3 x $50 = $150. (the adjustment is posted in April andnot in the original posting period.)

n The segment reposting in April is a corrected reposting for the three previous periods using the newtracing factor. Cost center A is credited with $300. Cost center B is debited with (75% of 1000) ×300 = $225. Cost center B is debited with (25% of 1000) × 300 = 75.

n The standard reposting for April is now made on the basis of the new tracing factor.

© SAP AG AC410 5-31

SAP AG 1999

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n Manual cost allocation lets you post primary and secondary costs manually. Unlike the reposting ofcosts, which reduces the original debit line on the cost center, under manual cost allocation, aseparate credit line is written to the sender.

n You can avoid having to make time-consuming settings in Customizing by using manual costallocation IRUVLPSOHDOORFDWLRQV. Manual cost allocation also lets you DGMXVW incorrect secondarypostings and import data from external systems. Such adjustments do not involve a reversal, but anew allocation.

n You can use manual cost allocation for all cost element categories. An exception to this is category43 (allocation of activities/processes) which may only be used for activity allocation. 6HQGHUVDQGUHFHLYHUV include cost centers, internal orders, WBS elements, business processes, networks,activities, customer orders, cost objects, and real estate objects.

n Note that you can use manual cost allocation for DFWXDOGDWD only.

n If you carry out SHULRGEDVHGDOORFDWLRQ following manual allocation, ensure that all the costelements used in the manual posting are contained in the allocation scheme for automatic allocation.Costs that are debited to a cost center by manual cost allocation cannot be further debited usingperiodic reposting. Periodic repostings are used only to correct postings, and should be carried outbefore the allocations (manual or automatic) take place.

© SAP AG AC410 5-32

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n In the reconciliation ledger, &2GDWDLVWRWDOHGDQGYDOXDWHG. The reconciliation ledger shows youthe data in all CO appliations for a cost element, as well as totals for company codes, business areas,object types, and object classes and so on.

• Although it is not a statutory requirement, it ought to be possible to reconcile data fromControlling and Financial Accounting. One SXUSRVHof the reconciliation ledger is to createreconciliation postings.

• External postings to FI that are relevant to cost are automatically transferred to the correspondingCO application component (this is done directly, in realtime). The CO totals are updated for thereconciliation ledger for these postings.

• If amounts in CO are posted across company code, functional area, or business area, then thisinformation needs to be transferred back to FI. This information is not automatically transferredto Financial Accounting. The CO totals in the reconciliation ledger are updated however.

n You can use the reconciliation ledger to create a posting for reconciling FI and CO postings.

n In addition to CO/FI reconciliation, the reconciliation ledger also has the following LQIRUPDWLYHIXQFWLRQV:• Cross-CO cost analyses

• Navigation help and access to Controlling for the profit and loss statement.

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n The reconciliation ledger uses the FULWHULD below when deciding on the posting,and FUHDWLQJDWRWDO• Account (cost element)

• Company code

• Business area

• Origin group (subdivision of material types)

• Object type (cost center, order, project, business process, and so on)

• Object class

• Functional area

n The REMHFWFODVV puts the controlling objects into business categories. The four object classes forControlling are: Overhead costs (OCOST), investments (INVST), production (PRODT), and profitand loss, and sales and distribution (PROFT).

n The R/3 system also makes a differentiated update of data records, although concentrating on thecorresponding business transaction and the Credit/Debit indicator. During each update, threecurrency amounts (currency for controlling area, company code, and group) are updated, as well asthe quantity field.

n During allocations, partner record fields (senders or receivers) are also updated. Using this data, youcan valuate the value flow across company codes, business areas, and functional areas.

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n The R/3 system contains special FRVWHOHPHQWUHSRUWV for evaluating the reconciliation ledger.You can use these reports for the following:

• Comparing Controlling and General Ledger results.Displaying costs for each REMHFWFODVVDisplaying the IORZRIFRVWVbetween company codes, business areas, and functional areas'ULOOLQJGRZQto OLQHLWHPOHYHO

n Valuate the reconciliation ledger on a cross-application basis (for the whole of CO), and create anoverview of costs incurred This enables you to make complex cost analyses using object types,functional areas, object classes, company codes, or business areas.

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n The account determination helps you decide which reconciliation accounts in R/3 postings are to bemade to. You need to create adjustment and clearing accounts in FI.

n For VWDQGDUGDFFRXQWGHWHUPLQDWLRQ, reconciliation accounts are only defined by businesstransaction and object class.

n If you required more than one adjustment account for your reconciliation postings, then you can useH[WHQGHGDFFRXQWGHWHUPLQDWLRQ This enables you to make more detailed assignments toreconciliation accounts. In substitution rules, you can use any field in the reconciliation ledger(functional area, company code, cost element, and so on) as a substitution condition.

n If, for example, the standard account determination is based on the chart of accounts, then companiesworking with the same chart of accounts also use the same adjustment account. You can use theaccount determination to assign the adjustment account independently of the company code.

n You need to maintain SRVWLQJNH\Vfor each chart of accounts, but it does not matter whether you usestandard or extended account determination. If a reconciliation account was determined using anearlier version of the standard account determination, you can replace this account with a new oneusing substitution.

n The R/3 system needs the DGMXVWPHQWDFFRXQWfor VHFRQGDU\FRVWHOHPHQWVas there is nocorresponding G/L account. The system usually creates the reconciliation posting on thecorresponding FI account for primary costs. However, you can also define an extended accountassignment for primary cost elements if the reconciliation posting is not to be made to theFI G/L account.

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n Reconciliation postings are used for transferring postings from CO to FI that are cross-companycode, cross-business area, and cross-functional area. You can create reconciliation postings for FIautomatically.

n You have the following RSWLRQV:• Make all reconciliation postings

• Select individual cost flows from all relevant cost flows

• Select cost flows to be reconciled with user-defined rules

n The system displays a list that facilitates the VHOHFWLRQwhich is created using the data records in thereconciliation ledger.

n You can make reconciliation postings at DQ\WLPH However, it is important to ensure that thereconciliation postings are made after the last relevant CO posting. If you repeat the reconciliation,the R/3 system only posts the difference between the new CO values and the last reconciliationposting that was made.

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n Use the period lock to lock plan and actual business transactions for a combination of controllingarea, fiscal year, and version.

n You can VHOHFWindividual EXVLQHVVWUDQVDFWLRQV for locking from a list of all the actual and planbusiness transactions.

n It is also possible toORFNindividual business transactions for all the SHULRGVof the fiscal year, or allbusiness transactions for individual periods.

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• Explain accrual calculation

• Describe how to create an overhead structure

The project team has not decided whether the accrual for salary-relatedcosts should be calculated in FI or CO. You are to contribute to thisdecision, and explain the way the percentage method works to the otherteam members.

1-1 Describe the accrual calculation process.

1-1-1 Explain what EDVHFRVWHOHPHQWV are

____________________________________________________________

____________________________________________________________

1-1-2 Which three entries are required to complete the overhead structuredefinition?

____________________________________________________________

____________________________________________________________

1-1-3 Why do you need to define an accrual object?

____________________________________________________________

____________________________________________________________

1-1-4 Is an overhead structure required for each company code?

____________________________________________________________

____________________________________________________________

© SAP AG AC410 5-44

1-2 Examine the overhead structure ID-EU2 that is assigned to controlling area COEurope (1000) for actual accrual calculation.

1-2-1 Identify the bases assigned to the overhead structure, as well as the costelements contained in these bases.

Base Cost elements

1-2-2 How high is the percentage overhead for the 2YHUWLPHVDODU\row forcompany code 1000?

____________________________________________________________

1-2-3 What is the accrual cost element for the 2YHUWLPHVDODU\row for companycode 1000, business area 8000 (external services)?Also, name the credit object type and the accrual object.

____________________________________________________________

____________________________________________________________

____________________________________________________________

1-2-4 Would any overtime salaries need to be accrued, based on the actualpostings that you made for your cost center?

____________________________________________________________

____________________________________________________________

____________________________________________________________

© SAP AG AC410 5-45

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• Enter statistical key figures that are used as the basis for periodicallocations.

The costs on the "Telephone" cost center are to be allocated to all of theother consulting cost centers using periodic reposting. Telephone units oneach cost center are used for the allocation. The costs from the "ITService" and "Vehicles" cost centers are allocated to the cost centers,based on the number of PCs, or number of kilometers traveled. You needto enter these statistical key figures before allocating the costs.

2-1 Enter the statistical key figures that you need as tracing factors for period-end closingtasks.

2-1-1 Use WRGD\VGDWHas the document date, and the FRVWFHQWHUscreen variant.Remain in the list entry, and post the following data:

You can speed up data entry by using the )LOOFROXPQ function(updates the statistical key figure in the column), and the 5HVHWFROXPQ (resets the statistical key figures from the row in which thecursor is placed).

Cost center Statistical key figures Quantity

201## (Organization) TELE## 10,000

202## (IT Service) TELE## 10,000

301## (FI/CO Consulting) TELE## 20,000

302## (LO Consulting) TELE## 40,000

201## (Organization) PC## 2

202## (IT Service) PC## 5

301## (FI/CO Consulting) PC## 18

302## (LO Consulting) PC## 12

301## (FI/CO Consulting) KM## 66,000

302## (LO Consulting) KM## 33,000

© SAP AG AC410 5-46

2-1-2 Check the effects of this posting in the current and following periods in thereport. Call up the 6WDWLVWLFDONH\ILJXUHV3HULRGGULOOGRZQreport for DOOSHULRGV in the FXUUHQWILVFDO\HDU and plan version . Run the report for theconsulting cost center group (%##).

Why are values also entered in the following periods for the statistical keyfigure PC##?

_______________________________________________________________

_______________________________________________________________

2-1-3 Use the navigation function to display the statistical key figure amounts for the),&2&RQVXOWLQJ cost center.

© SAP AG AC410 5-47

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• Define a periodic reposting

• Assign a periodic reposting to a cycle flow group, and run the cycle.

The costs on the "Telephone" cost center are to be allocated to all of theother cost centers in the consulting department, using periodic reposting.Telephone units on each cost center are used for the allocation. To enablemore than one cycle in an allocation type to run at the same time in theorganization, you need to assign them to different cycle flow groups.

3-1 Create a cycle with a segment to repost the costs from the telephone cost center to theother cost centers in the consulting department.

3-1-1 First of all, check the &RVWFHQWHUV$FWXDO3ODQ9DULDQFHreport to see if thetelephone costs of 8000 UNI (cost element ) were correctly posted forthe FXUUHQWSHULRG.

3-1-2- Create reposting cycle 38## in the actual data. This cycle is to begin on theILUVWGD\RIWKHFXUUHQWILVFDO\HDU Name the cycle 3HULRG.7HOHSKRQHUHSRVWLQJ

3-1-3 Add a segment 7HOHSKRQH with a description WRDOOFRVWFHQWHUV#. Repost allof the DFWXDODPRXQWV for the period (). Use variable portions as tracingfactors. These should be the statistical key figures in the actual data.

3-1-4 Call up the 6HQGHU5HFHLYHU tab page. The "Telephone" cost center () isthe sender for your allocation. Repost the telephone costs, cost element .The 387(/(cost center group is the receiver of the allocation.

3-1-5 Call up the 5HFHLYHUWUDFLQJIDFWRU tab page. Enter 7(/( (number oftelephone units) as the statistical key figure. Return to the header data of thecycle. Save the cycle with checks.Remain in the header data of the cycle

© SAP AG AC410 5-48

3-1-6 To enable all of the cycles created in the course to be run at the same time, youneed to assign the cycles to different flow groups. Create flow group *U, andname it 38*US Save the cycle. When you save the cycle, the systemautomatically assigns it to flow group Gr##.Call up the cycle flow group again, and display the overview.

3-2 Run the cycle for periodic reposting.

3-2-1 Run your cycle PU## in the test run for the FXUUHQWSHULRG. Selectprocessing with 'HWDLOOLVWV

3-2-2 Display the sender information for the PU## cycle. How was the senderbase calculated?

____________________________________________________________

____________________________________________________________

3-2-3 Display the receiver information for the PU## cycle. Next, display the lineitems for the cycle. Why does the receiver list only have half as many rowsas the line item list?

____________________________________________________________

____________________________________________________________

3-2-4 Execute the periodic reposting in an XSGDWHUXQ to post the credits anddebits. To do this, deselect the 7HVWUXQ

3-3 Check the results of the periodic reposting.

3-3-1 Call up the &RVW&HQWHUV$FWXDO3ODQ9DULDQFHreport for the FXUUHQWSHULRG, and in version . Run the report for the sender cost center group(telephone).

Which debit is displayed?

____________________________________________________________

How many credit records were written?

____________________________________________________________

3-3-2 Display the DFWXDOOLQHLWHPV for the FRVWFHQWHUV in report row for costelement (telephone costs)

3-3-3 Call up the &RVWFHQWHUV'ULOOGRZQE\SDUWQHU report for cost elementWhich information does it provide you on the partner(s) for the periodicreposting?

____________________________________________________________

© SAP AG AC410 5-49

3-3-4 Call up the &RVW&HQWHUV$FWXDO3ODQ9DULDQFHreport for cost center "IT Service".Ensure that the telephone costs do not come from a primary posting but area result of periodic reposting.

3-3-5 Call up the &RVWFHQWHUV'ULOOGRZQE\SDUWQHU report for cost elementIs the (partner) sender for the costs visible?

____________________________________________________________

Is the partner information important in this case?

____________________________________________________________

____________________________________________________________

© SAP AG AC410 5-50

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• Define and execute an assessment cycle with more than one segment

• Explain segment iteration

• Use different functions for segment and cycle management.

Most cost centers in your organization will be credited using assessment.During this process, cost centers are debited simultaneously. As morethan one cost center is involved in assessment, you prefer clearer, moreconvenient display and use of the data quantities.

4-1 Explain to the project team members why you did not choose distribution to credit the"Telephone" cost center. Distribution would also have transferred the primary costs.

4-2 Create an assessment cycle with more than one segment to credit the "Organization","IT Service", and "Vehicles" cost centers.

4-2-1 Create cycle $66(66## in the actual data. This cycle is to begin on the ILUVWGD\RIWKHFXUUHQWILVFDO\HDU Name the cycle $VVHVVPHQW&RQVXOWLQJ'HSDUWPHQW. 'HVHOHFW the ,WHUDWLYH indicator. Define a segment for each ofthe different assessment relationships.

6HJPHQW• Add a segment 2UJDwith the description $VVHVVPHQWE\

SHUFHQWDJHV The allocation cost element is . of the postedDFWXDOFRVWV are to be assessed using IL[HGSHUFHQWDJHV

• Choose the 6HQGHU5HFHLYHU tab page. The cost center (organization)is the sender for the assessment. The system allocates all of the cost elementsin the WR interval. The $VVHVV25*$cost center groupis the receiver for the assessment.

• Choose the 5HFHLYHUWUDFLQJIDFWRU tab page. The "Organization" cost centeruses of its time and resources for FI/CO Consulting (301##), forLO Consulting (302##), and the remaining for the "IT Service" costcenter (202##).

© SAP AG AC410 5-51

6HJPHQW• Add a segment ,76HUYwith the description $VVHVVPHQWE\WKH

QXPEHURI3&V The allocation cost element is . of the postedDFWXDOFRVWV are to be assessed using YDULDEOHSRUWLRQVof the actualstatistical key figure.

• Choose the 6HQGHU5HFHLYHU tab page. The cost center (IT Service) isthe sender for the assessment. The system allocates all of the cost elements inthe WR interval. The $VVHVV,7cost center group is thereceiver of the allocation.

• Choose the 5HFHLYHUWUDFLQJIDFWRU tab page. Enter the statistical key figure3&as a tracing factor for your allocations.

• As the consultants are often out of the office, their PCs require fewer repairsthan the PCs in the "Organization" cost center. You can include this on the5HFZJKWIDFWRUVtab page. For the cost center 2UJDQL]DWLRQ, enter afactor of , as repair expenses for the PCs on that cost center are threetimes higher.

6HJPHQW• Add a segment 9HKLFwith the description $VVHVVPHQWE\QXPEHU

RINLORPHWHUVWUDYHOHG The allocation cost element is . of theposted DFWXDOFRVWV are to be assessed using YDULDEOHSRUWLRQVof the actualstatistical key figure.

• Choose the 6HQGHU5HFHLYHU tab page. The cost center (Vehicles) is thesender for the assessment. The system allocates all of the cost elements in theWR interval. The consultingcost centers (cost center group%) are the receivers of the allocation.

• Choose the 5HFHLYHUWUDFLQJIDFWRU tab page. Enter the statistical key figure.0as a tracing factor for your allocations. Go to the segment header,make a formal check, Save your entries.

4-2-2 To enable all of the cycles created in the course to be run at the same time, youneed to assign the cycles to different flow groups. Create flow group *U, andname it *U (As this is a different allocation category than in the previousactivity, the name Gr## can be used again). Save the cycle.

4-3 Before you make the assessment, call up the &RVW&HQWHUV$FWXDO3ODQ9DULDQFHreport for the FXUUHQWSHULRG, and version . Run the report for the consulting costcenter group %##.Which amounts are allocated from the 201## (Organization), 202## (IT Service),and 203## (Vehicles) cost centers?

201## (Organization)_________________________________________________

202## (IT Service)___________________________________________________

203## (Vehicles)____________________________________________________

© SAP AG AC410 5-52

4-4 Run the actual cycle for the assessment.

4-4-1 Run the $VVHVV cycle for the FXUUHQWSHULRG, with detail lists. Select 7HVWUXQ

4-4-2 Display the segments. What does the figure three signify in column E?

____________________________________________________________

4-4-3 Call up the receivers for each segment. Note down each receiver cost center.

Receiver segment 2UJD:

1.________________ 2.__________________ 3.________________

Receiver segment ,76HUY1.________________ 2.__________________ 3.________________

Receiver segment 9HKLF:

1.________________ 2.__________________ 3.________________

4-4-4 Note down the entries that the (Organization), ## (IT Service)cost centers debited, and vice versa.

2UJDQL]DWLRQGHELWV,76HUYLFHwith___________________

,76HUYLFHGHELWV2UJDQL]DWLRQwith___________________

4-4-5 The 202## (IT Service) cost center allocates its costs based on the numberof PCs. Although the 210## (Organization) cost center has only got twoPCs, a tracing factor of is displayed. Provide an explanation for this.

____________________________________________________________

____________________________________________________________

4-4-6 Run the cycle in an XSGDWHUXQ to post the allocations.

4-5 Check the result of the assessment in the report.

4-5-1 Call up the &RVW&HQWHUV$FWXDO3ODQ9DULDQFHreport for the FXUUHQWSHULRG, and in version . Run the report for the consulting cost center group%##.

Although a 100% credit (sender rule) was defined for all the cost centers inthe assessment cycle, not all of the cost centers are credited. Which were notcredited?

____________________________________________________________

____________________________________________________________

© SAP AG AC410 5-53

4-5-2 Why were these cost centers not completely credited?

____________________________________________________________

____________________________________________________________

(See the notes for activity 4-4-3)

4-6 Now execute the assessment with iteration of the segments.

4-6-1 Reverse the assessment results of the $66(66 cycle first from theprevious activity. Execute the reversal in an XSGDWHUXQ.

4-6-2 Now change the $66(66 cycle by selecting the ,WHUDWLYH indicator in theheader data. Save the cycle.

4-6-3 Run the $66(66 assessment cycle again in an XSGDWHUXQ.

4-6-4 Call up the sender information and note down the sender amounts for the2UJDQL]DWLRQ and ,76HUYLFH cost centers.

(Organization):_________________________________________

(IT Service):____________________________________________

Compare the numbers with those from activity 4.3. What do you notice?

____________________________________________________________

4-6-5 Call up the line items. Note down the amounts that the 2UJDQL]DWLRQ cost center debited the ##,76HUYLFH cost center with,and vice versa.

2UJDQL]DWLRQGHELWV,76HUYLFHwith________________

,76HUYLFHGHELWV2UJDQL]DWLRQwith________________

Compare the numbers with those from activity 4-4-4.

What causes this difference?

____________________________________________________________

____________________________________________________________

____________________________________________________________

____________________________________________________________

4-6-6 2SWLRQDO([HUFLVH$FWLYLWLHVUse the following graphic and tables to track the iteration manually. Thegraphic already contains the receiver tracing factors for allocation of the2UJDQL]DWLRQ, and ,76HUYLFHcost centers.Complete the tables.

© SAP AG AC410 5-54

The amounts can be determined without using a calculator. Anysmall variances that may arise in the result calculated by the R/3system are not important for understanding the activity.

RUJDQL]DWLRQ 60% to 301## (FI/CO Consulting)

30% to 302## (LO Consulting)

WR ,7VHUYLFH

Actual costsfrom thesender

Cost debit IURP(IT Service)

Tracingfactor

Allocation WR (ITService)

1. Run 9,000 --- 10%

2. Run --- 10%

3. Run --- 10%

4. Run --- 10%

∑ 10%

,76HUYLFHtracing factor 18 Å301## (FI/CO Consulting)

12 Å 302## (LO Consulting)

Å RUJDQL]DWLRQ


Cost debit IURP(Organization)

Tracingfactor

Allocation WR(Organization)

1. Run 36,000 1/6

2. Run --- 1/6

3. Run --- 1/6

4. Run --- 1/6

∑ 1/6

4-7 Check the result of the assessment in the &RVW&HQWHUV$FWXDO3ODQ9DULDQFHreportfor the FXUUHQWSHULRG, and in version . Run the report for the consulting costcenter group %##.Go to each individual cost center. What do you notice?

__________________________________________________________________

__________________________________________________________________

__________________________________________________________________

© SAP AG AC410 5-55

2SWLRQDO([HUFLVH$FWLYLW\4-8 CO employees that were not directly involved in the definition of the cycles would

like to have a brief overview of the allocation relationships. Demonstrate theoptions provided by the R/3 system for this to your colleagues.

4-8-1 Call up the &\FOHRYHUYLHZ. Place the cursor in the cycle for the structureplan on the assessment cycle $66(66, and call up the cycle information.

4-8-2 Display previous processing.You can call up the document list by double-clicking on the cycle in the"executed or reversed cycles" dialog box. You can call up the line items bydouble-clicking on the corresponding document number.

© SAP AG AC410 5-56

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• Create an allocation structure.

You feel that the assessment of a cost center that only has one assessmentcost element is not detailed enough. As the assessment receiver, yourequire more detailed information on the source of the cost elements, suchas, assessment of personnel or material costs. However, you would like toavoid defining ten segments if, for example, you want to use tenassessment cost elements to credit a cost center. You define an allocationstructure to be able to use more than one assessment cost element in asegment.

5-1 In future, the assessment of the "Vehicles" cost center is to be more detailed, withtwo assessment cost elements. These are, assessment of personnel costs, andassessment of the vehicle costs. Define an allocation structure.

5-1-1 Create two assessment cost elements: $VVHVV9HKLF0DW, and $VVHVV9HKLF3HUV, using cost element category .

5-1-2 In customizing, define an allocation structure with the following text:0DWHULDODQGSHUVRQQHOFRVWV. To name the structure, choose the first letterof the alphabet ($) if you are in group 01, % if you are in group 02, and - ifyou are in group 10, and so on.

5-1-3 Define the assignment number , with the text 0DWHULDOFRVWV9HKLF, andthe assignment number , with the text 3HUVRQQHOFRVWV. For eachassignment, specify which primary cost elements are to be allocated withwhich assessment cost element.

5-1-4 Select assignment 01, and go to theSource definition. You want to allocateall vehicle costs IURPFRVWHOHPHQW.Cost element $VVHV9HKLF0DWis to be used as the assessmentcost element for allocating the vehicle costs.

© SAP AG AC410 5-57

5-1-5 Select assignment 02, and go to theSource definition. You want to allocateall personnel costs IURPFRVWHOHPHQWWR.Cost element $VVHV9HKLF3HUVis to be used as the assessmentcost element for allocating the personnel costs.

5-2 You want to familiarize yourself with the way the allocation structure works.

5-2-1 Reverse the assessment results of the $66(66 cycle first from theprevious activity.

5-2-2 Now call up your actual $66(66cycle up in the change mode. Call upthe 6HJPHQWRYHUYLHZ. Copy the 9HKLF segment, and insert a copy. Namethe new segment 9HKLFQHZ.This is where you enter your allocationstructure. As there are now two segments for assessment of the vehicles costcenter, the system credited the cost center more than 100%. Therefore, youneed to either GHOHWH the old segment Vehic##, or set the ORFNLQJ LQGLFDWRUin the segment header. If you set the locking indicator, the segmentdefinition is retained, but is not included in the cycle run. Save yourchanges.

5-2-3 Run the $66(66 assessment cycle again in an update run.

5-2-4 Call up the sender information. Although only three cost centers areinvolved in the assessment, four rows are displayed in the sender list.Provide an explanation for this.

____________________________________________________________

____________________________________________________________

____________________________________________________________

5-3 Check the result of the assessment in the report of a receiver. Call up the &RVW&HQWHUV$FWXDO3ODQ9DULDQFHreport for the FXUUHQWSHULRG, and in version . Runthe report for cost center /2&RQVXOWLQJ.Which additional information do you now have on the receiver cost center?

__________________________________________________________________

__________________________________________________________________

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• Make a reconciliation posting

In the project team, you decided that Controlling is to always bereconciled with Financial Accounting with regard to business areas. Thismeans that in FI, you want to follow up cross-business area postings thatyou made in Controlling, during allocations.

6-1 Before reconciliation, examine the cost flows that apply to all of the business areasand require reconciliation.

6-1-1 In Cost Element Accounting under the cost flow node, call up the &RVWHOHPHQWV$OORFDWLRQEHWZHHQEXVLQHVVDUHDV report, for the FXUUHQWSHULRGin controlling area . Run the report for the business areas that are in the to ,6 interval.

6-1-2 If you receive a warning message about a threshold value, deactivate thethreshold setting. If no message is displayed, continue with the next step.

6-1-3 Choose Variation. Set the business area to ,6,QWHUQDOVHUYLFHVJURXS,and the partner business area to ([WHUQDOVHUYLFHV to display the costflows between these two business areas. When you exit the report, save thelayout settings if you changed the threshold value.

6-2 Execute the reconciliation postings to FI for your business area RQO\.

6-2-1 Execute the reconciliation postings in company code , and for theFXUUHQW SHULRG. You want to VHOHFWUHFRQFLOLDWLRQSRVWLQJVLQWHUDFWLYHO\Run the program in anXSGDWHUXQ, and choose'HWDLOOLVWV

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6-2-2 Select all rows that contain business area (BusA) , and partner businessarea (PaBA) ,6 or vice versa in their columns. Execute the reconciliationposting. Avoid selecting the postings of another group at all costs.

6-3 Check the costs that were reconciled.

6-3-1 Under the cost flow node, call up the &RVWHOHPHQWV$OORFDWLRQEHWZHHQEXVLQHVVDUHDV report, for the FXUUHQWSHULRG in controlling area . Runthe report for the business areas that are in the to ,6 interval.

6-3-2 Choose Variation. Set the business area to ,6,QWHUQDOVHUYLFHVJURXS,and the partner business area to ([WHUQDOVHUYLFHV to display the costflows between these two business areas.In what way does the displayed report differ from that in activity 6-1?

____________________________________________________________

____________________________________________________________

____________________________________________________________

6-3-3 To check whether any reconciliation postings are still open, call up the2YHUYLHZ&RVWIORZV report for company code , in the FXUUHQWSHULRG.Deactivate the /LQHLWHPVWDWHPHQWV and 5HFRQFLOLDWLRQSRVWLQJ.

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1-1

1-1-1 Cost elements used as a calculation basis for overheads.

1-1-2 Base cost element(s), overhead rates, accrual object(s);

1-1-3 To credit a cost center periodically using an accrual cost element, you needto specify an accrual object as a receiver for the offsetting entry. Thisaccrual object in CO is also a debit object in FI, as the actual (unique)expense posting is assigned to the accrual object. As a result, the periodicaccruals in CO are balanced by the posting to an expense account in FI onthe accrual object.

1-1-4 An overhead structure is assigned to a controlling area. You can create anoverhead structure for actual accrual calculation and for each plan version.You can then assign this to the controlling area.

1-2 ,0*&RQWUROOLQJ→&RVW&HQWHU$FFRXQWLQJ→$FWXDO3RVWLQJV→3HULRG(QG&ORVLQJ→$FFUXDO&DOFXODWLRQ→3HUFHQWDJH0HWKRG→0DLQWDLQ2YHUKHDG6WUXFWXUH→*RWR→&2$UHD2YHUYLHZExpand the actual accrual calculation in controlling area 1000

Place the cursor on the current actual accrual calculation.

*RWR→&KRRVHRYHUKHDGVWUXFWXUH

1-2-1 Double-click on each base.

)LHOGQDPHRUGDWDFODVV &RVWHOHPHQWV%DVH$% ±

*RWR→%DFN%DVH$% *RWR→%DFN

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1-2-2 Double-click on overhead ,= in row 20 (Overtime salary)-

The actual overhead in company code 1000 is 2.50%

1-2-3 Double-click this row in the credit column.

The accrual cost element for company code 1000 and business area 8000 is431000Accrual object is order 9AEUDE8000_P.

1-2-4 &&$→,QIRUPDWLRQV\VWHP→5HSRUWVIRU&RVW&HQWHU$FFRXQWLQJ→3ODQ$FWXDOFRPSDULVRQV→$UHD&RVW(OHPHQWV

)LHOGQDPHRUGDWDFODVV 9DOXHV&RQWUROOLQJDUHD )LVFDO\HDU &XUUHQW)URPSHULRG &XUUHQW7RSHULRG &XUUHQW3ODQYHUVLRQ &RVWFHQWHUJURXS %

3URJUDP→([HFXWH

Overtime wage refers to overhead base A-B1, and in turn to cost elements420000-421000. These have as yet had no postings, so no costs have beenaccrued.Overtime salary refers to overhead base A-B2, which contains cost element430000. As salary postings were made, an accrual run would lead toovertime costs salary.

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2-1

2-1-1 &&$→$FWXDOSRVWLQJV→6WDWLVWLFDONH\ILJXUHV→(QWHU

)LHOGQDPHRUGDWDFODVV 9DOXHV'RFXPHQWGDWH &XUUHQW3RVWLQJGDWH &XUUHQW6FUHHQYDULDQW &RVWFHQWHU

&RVWFHQWHU 6WDWLVWLFDONH\ILJXUH 7RWDOTXDQWLW\201## (Organization) TELE## 10,000

202## (IT Service) TELE## 10,000

301## (FI/CO Consulting) TELE## 20,000

302## (LO Consulting) TELE## 40,000

201## (Organization) PC## 2

202## (IT service) PC## 5

301## (FI/CO Consulting) PC## 18

302## (LO Consulting) PC## 12

301## (FI/CO Consulting) KM## 66,000

302## (LO Consulting) KM## 33,000

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)LHOGQDPHRUGDWDFODVV 9DOXHV&RQWUROOLQJDUHD )LVFDO\HDU &XUUHQW)URPSHULRG 7RSHULRG 3ODQYHUVLRQ &RVWFHQWHUJURXS %

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The PC## statistical key figure is defined as a fixed value, and is updated assuch from the entry period to the following period of the fiscal year.

2-1-3 1DYLJDWLRQRQRIIicon

Expand QRGH% in the navigation.

Click on FRVWFHQWHU.

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3-1


)LHOGQDPHRUGDWDFODVV 9DOXHV&RQWUROOLQJDUHD )LVFDO\HDU &XUUHQW)URPSHULRG &XUUHQW7RSHULRG &XUUHQW3ODQYHUVLRQ &RVWFHQWHU &RVWHOHPHQW

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3-1-3 (GLW→$WWDFKVHJPHQW

)LHOGQDPHRUGDWDFODVV 9DOXHV6HJPHQWQDPHILHOG 7HOHSKRQH6HJPHQWQDPHILHOG 7RDOOFRVWFHQWHUV6HQGHUYDOXHV5XOH 3RVWHGDPRXQWV3RUWLRQLQ $FWXDOYDOXHV 6HOHFW5HFHLYHUWUDFLQJIDFWRUV5XOH 9DULDEOHSRUWLRQV7\SHRIYDULDEOHSRUWLRQV 6WDWLVWLFDONH\ILJXUHVDFWXDO6FDOLQJRIQHJDWLYHWUDFLQJIDFWRUV

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3-1-4 Choose the 6HQGHU5HFHLYHU tab page.

)LHOGQDPHRUGDWDFODVV 9DOXHV6HQGHU&RVWFHQWHU &RVWHOHPHQW 5HFHLYHU&RVWFHQWHUJURXS 387(/(

3-1-5 Choose the 5HFHLYHUWUDFLQJIDFWRU tab page.

)LHOGQDPHRUGDWDFODVV 9DOXHV6HOHFWLRQFULWHULD6WDWLVWLFDONH\ILJXUH 7(/(

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3-1-6 *RWR→&\FOHIORZJURXS&UHDWHJURXSicon

)LHOGQDPHRUGDWDFODVV 9DOXHV)ORZJURXSILHOG *U)ORZJURXSILHOG 3DUDOOHOL]DWLRQ38*US

Confirm your entries.

6DYH\RXUGDWD*RWR→&\FOHIORZJURXS)ORZJURXSRYHUYLHZiconExpand G##.

3-2

3-2-1 &&$3HULRGHQGFORVLQJ→,QGLYLGXDOIXQFWLRQV→3HULRGLFUHSRVWLQJ

)LHOGQDPHRUGDWDFODVV 9DOXHV3HULRG &XUUHQW)LVFDO\HDU &XUUHQW

Select 7HVWUXQ and 'HWDLOOLVWV.

&\FOH 383HULRGLF5HSRVWLQJ→([HFXWH

3-2-2 *RWR→6HQGHUThe sender base is the total of the statistical key figure TELE## on allreceiver cost centers. (80,000).

3-2-3 Return to the basic list.

*RWR→5HFHLYHUVCheck the list.

Return to the basic list.

*RWR→/LQHLWHPVThe receiver list only contains the debits posted to the receiver cost centers.The line item list also displays the credit postings on the sender cost center.

3-2-4 Return to the initial screen for periodic repostings.Click on 7HVWUXQ to deactivate this setting.

3HULRGLF5HSRVWLQJ→([HFXWH

© SAP AG AC410 5-67

3-3



3URJUDP→([HFXWHThere is QRGHELW on cost center .

The system did QRW write any FUHGLWUHFRUGV.

3-3-2 Place your cursor on report row FRVWHOHPHQW.

'RXEOHFOLFNRQ5HSRUWURZChoose the &RVWFHQWHUV$FWXDOOLQHLWHPVreport

3-3-3 Return to the summary report.

Place your cursor on report row cost HOHPHQW .

'RXEOHFOLFNRQ5HSRUWURZChoose the &RVWFHQWHUV'ULOOGRZQE\SDUWQHUreport.

The report does not provide any information on the receivers as the partnersare not updated in the totals record during periodic reposting.

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3URJUDP→([HFXWH

Place your cursor on report row FRVWHOHPHQW'RXEOHFOLFNRQ5HSRUWURZChoose the &RVWFHQWHUV$FWXDOOLQHLWHPVreport

6HWWLQJV→/D\RXW→&KDQJHList: Column set

Select %XVLQHVVWUDQVDFWLRQ/HIWDUURZ6KRZVHOHFWHGILHOGVicon.

&RS\icon.

3-3-5 Return to the summary report.

Place your cursor on report row FRVWHOHPHQW'RXEOHFOLFNRQ5HSRUWURZChoose the &RVWFHQWHUV'ULOOGRZQE\SDUWQHUreport.

You do QRW receive any information on the sender of the costs.

In this case, the partner information is of no importance, as the partner canbe identified by the cost element.

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4-1 The sender cost center does not require any information on the amount of theoriginal debit.

Senders and receivers do not require any partner information.

Less use of system performance.

4-2

4-2-1 &&$3HULRGHQGFORVLQJ→,QGLYLGXDOIXQFWLRQV→$OORFDWLRQV→$VVHVVPHQW→([WUDV→&\FOH→&UHDWH

)LHOG 9DOXHV&\FOH $66(666WDUWGDWH FXUUHQWILVFDO\HDU

([HFXWH or (QWHU icon.

7H[W $VVHVVPHQWFRQVXOWLQJGHSDUWPHQW

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6HJPHQWQDPHILHOG 2UJD6HJPHQWQDPHILHOG $VVHVVPHQWE\

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5HFHLYHUWUDFLQJIDFWRUV5XOH )L[HGSHUFHQWDJHV

Switch to the 6HQGHU5HFHLYHU tab page.

6HQGHU&RVWFHQWHU &RVWHOHPHQW From 400000 to 650000

5HFHLYHU&RVWFHQWHU Assess-ORGA## group

Switch to the 5HFHLYHUWUDFLQJIDFWRU tab page.

5HFHLYHU 3HUFHQWDJHSRUWLRQ


6HJPHQWQDPHILHOG ,76HUYLFH6HJPHQWQDPHILHOG $VVHVVPHQWE\QXPEHURI3&V$VVHVVPHQWFRVWHOHPHQW 6HQGHUYDOXHV5XOH 3RVWHGDPRXQWV3RUWLRQLQ $FWXDOYDOXHV 6HOHFW5HFHLYHUWUDFLQJIDFWRUV5XOH 9DULDEOHSRUWLRQV7\SHRIYDULDEOHSRUWLRQV 6WDWLVWLFDONH\ILJXUHVDFWXDO


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5HFHLYHU&RVWFHQWHU Group Assess-IT##


)LHOG 9DOXHV6WDWLVWLFDONH\ILJXUH 3&Switch to the 5HFZJKWIDFWRUV tab page.

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6HJPHQWQDPHILHOG 9HKLF6HJPHQWQDPHILHOG $VVHVVPHQWE\QXPEHU

RINPVWUDYHOHG$VVHVVPHQWFRVWHOHPHQW 6HQGHUYDOXHV5XOH 3RVWHGDPRXQWV3RUWLRQLQ $FWXDOYDOXHV 6HOHFW5HFHLYHUWUDFLQJIDFWRUV5XOH 9DULDEOHSRUWLRQV7\SHRIYDULDEOHSRUWLRQV 6WDWLVWLFDONH\ILJXUHVDFWXDO



5HFHLYHU&RVWFHQWHU Group B30##


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)LHOG 9DOXHV6WDWLVWLFDONH\ILJXUH .0*RWR→+HDGHUGDWD)RUPDOFKHFN icon.

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4-2-2 In the header data of the ASSESS## assessment cycle.

*RWR→&\FOHIORZJURXS→&UHDWHJURXS icon.

)LHOG 9DOXHV)ORZJURXSILHOG *)ORZJURXSILHOG 3DUDOOHOL]DWLRQDVVHVVPHQW*US

Confirm your entries.

6DYHWKHF\FOH.

4-3 &&$,QIRUPDWLRQ6\VWHP→5HSRUWVIRU&RVW&HQWHU$FFRXQWLQJ→3ODQ$FWXDO&RPSDULVRQV→&RVW&HQWHUV$FWXDO3ODQ9DULDQFH

)LHOGQDPH 9DOXHV&RQWUROOLQJDUHD )LVFDO\HDU &XUUHQW)URPSHULRG &XUUHQW7RSHULRG &XUUHQW3ODQYHUVLRQ &RVWFHQWHUJURXS %

Navigate to each individual cost center in the variation menu.

The following is allocated: Cost center 201## 9,000Cost center 202## 36,000Cost center 203## 120,000

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4-4

4-4-1 CCA: Period-end closing → Individual functions → Allocations →Assessment.

)LHOGQDPH 9DOXHV3HULRG &XUUHQW)LVFDO\HDU &XUUHQW7HVWUXQ 6HOHFW'HWDLOOLVWV 6HOHFW&\FOH $VVHVV

$VVHVVPHQW→([HFXWH

4-4-2 *RWR→6HJPHQWColumn E displays the receiver rule stored in each segment. (F1 help)3 signifies fixed percentages as a tracing factor.

4-4-3 Place your cursor on the given segment.

*RWR→5HFHLYHURepeat the business transaction for each segment.

5HFHLYHUVHJPHQW2UJD 202## 301## 302##

5HFHLYHUVHJPHQW,76HUY 201## 301## 302##

5HFHLYHUVHJPHQW9HKLF --- 301## 302##

4-4-4 From the basic list

*RWR→/LQHLWHPV201## debits 202## with 900

202## debits 201## with 6,000

4-4-5 Receiver tracing factors that are defined using the 9DULDEOHSRUWLRQV rule canbe assigned with different weighting factors.This enables you to multiply each tracing factor by an individual factor, ifthis is required due to different cost causes on the receiver.

Cost center 201## has 2 PCs that incur maintenance expense that is threetimes higher than other cost centers, as they are used far more than othercost centers’ PCs. Due to the weighting factor of 300, the tracing factor forassessment is increased from two to six.

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4-5

4-5-1 &&$,QIRUPDWLRQV\VWHP→5HSRUWVRQ&RVW&HQWHU$FFRXQWLQJ→3ODQ$FWXDO&RPSDULVRQV→&RVW&HQWHUV$FWXDO3ODQ9DULDQFH


Cost center 201## Balance + 6,000

Cost center 202## Balance + 900

4-5-2 Cost centers 201## and 202## make allocations to each other. As theassessment cycle was not defined iteratively, only one allocation run takesplace to credit the cost centers. Debits that arise from the assessment remainon the cost centers.

© SAP AG AC410 5-75

4-6



$VVHVVPHQW→5HYHUVH(QWHU

4-6-2 ([WUDV→&\FOH→&KDQJHASSESS## cycle (QWHUSelect the LWHUDWLYH indicator in the cycle header data.

6DYH\RXUGDWD

4-6-3 Switch to the initial screen for assessment *RWR→%DFN.



4-6-4 *RWR→6HQGHU

The following was allocated:

Cost center 201## 15,254.24

Cost center 202## 37,525.42

Due to iteration, the credit amounts on each cost center are higher.

*RWR→%DVLFOLVW

© SAP AG AC410 5-76

4-6-5 *RWR→/LQHLWHPV201## debits 202## with 1,525.42

202## debits 201## with 6,254.24

Both cost centers credit themselves with higher amounts. This is because thedebit on each cost center was allocated again by the iterative cycle flow.Both of the cost centers are completely credited.

4-6-6 During the first run, cost center 201## (Organization) debits cost center202## (IT Service) with 900. Due to this, cost center 202## needs toallocate 36,900 -6,150 of which is redebited to cost center 201##(Organization). During the second run, cost center 201## (Organization)allocates 6,150 - of which 610 is to cost center 202## (IT Service). Costcenter 202## (IT Service) in turn, redebits cost center 201## (Organization)with 1/6 of that amount.

RUJDQL]DWLRQ 60% to 301## (FI/CO Consulting)

30% to 302## (LO Consulting)

WR ,7VHUYLFH


Cost debit IURP(IT Service)

Tracingfactor

Allocation WR (ITService)

1. Run 9000 --- 10% 900.00

2. Run --- 6,150.00 10% 615.00

3. Run --- 102.50 10% 10.25

4. Run --- 1.71 10% 0.17

--- --- 0.03 --- ---

∑ 6,254.24 10% 1,525.42

,7VHUYLFH Tracing factors 18 Å 301## (FI/CO Consulting)

12 Å 302## (LO Consulting)

ÅRUJDQL]DWLRQ

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Cost debit IURP(Organization)

Tracingfactor

Allocation WR(Organization)

1. Run 36,000 900.00 1/6 6,150.00

2. Run --- 615.00 1/6 102.50

3. Run --- 10.25 1/6 1.71

4. Run --- 0.17 1/6 0.03

∑ 1,525.42 1/6 6,254.24

4-7



3URJUDP→([HFXWHAll cost centers are completely credited.

4-8

4-8-1 &&$3HULRGHQGFORVLQJ→,QGLYLGXDOIXQFWLRQV→$OORFDWLRQV→$VVHVVPHQW→([WUDV→&\FOH→'LVSOD\RYHUYLHZExpand the $66(66 node.

Click on the &\FOHLQIRUPDWLRQ tab page.

4-8-2 3UHYLRXVSURFHVVLQJtab page

Double-click on the selected cycle in the "([HFXWHGRUUHYHUVHGF\FOHVdialog box. Double-click on the selected document to see the line item view.

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5-1

5-1-1 &&$0DVWHUGDWD→&RVWHOHPHQW→,QGLYLGXDOSURFHVVLQJ→&UHDWHVHFRQGDU\

)LHOGQDPHRUGDWDFODVV 9DOXHV&RVWHOHPHQW 9DOLGIURP FXUUHQWILVFDO\HDU7R QDPH $VVHVV9HKLFPDW&RVWHOHPHQWFDWHJRU\

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Use the reference to create cost element 6317## assessment vehicles-personnel. Change the name and description.

5-1-2 ,0*→&RQWUROOLQJ→&RVW&HQWHU$FFRXQWLQJ→$FWXDO3RVWLQJV→3HULRG(QG&ORVLQJ→$VVHVVPHQW→0DLQWDLQ$OORFDWLRQ6WUXFWXUHV→(GLW→1HZ(QWULHV

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5-1-3 Select the structure and switch to the dialog structure tree.

Double-click on $VVLJQPHQWV.(GLW→1HZHQWULHV

$VVLJQPHQWV 7H[W 9HKLFOHPDWHULDOFRVWV 3HUVRQQHOFRVWV

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5-1-4 Select assignment 01, and switch to the dialog structure tree.

Double-click on 6RXUFH)LHOGQDPHRUGDWDFODVV &RVWHOHPHQWV&RVWHOHPHQWIURP

Go to the dialog structure tree.

Double-click on $VVHVVPHQWFRVWHOHPHQW(GLW→1HZHQWULHV

$VVHVVPHQWFRVWHOHPHQW 6DYH\RXUGDWD

5-1-5 Return to assignments (Goto → Back).

Select assignment 02, and switch to the dialog structure tree.

Double-click on 6RXUFH

)LHOGQDPHRUGDWDFODVV &RVWHOHPHQWV&RVWHOHPHQWIURP &RVWHOHPHQWWR

Go to the dialog structure tree.

Double-click on $VVHVVPHQWFRVWHOHPHQW(GLW→1HZHQWULHV

$VVHVVPHQWFRVWHOHPHQW 6DYH\RXUGDWD

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5-2



$VVHVVPHQW→5HYHUVH(QWHU

5-2-2 &&$3HULRGHQGFORVLQJ→,QGLYLGXDOIXQFWLRQV→$OORFDWLRQV→$VVHVVPHQW→([WUDV→&\FOH→&KDQJH

)LHOG 9DOXHV&\FOH $66(666WDUWGDWH FXUUHQWILVFDO\HDU

([HFXWHicon.

*RWR→2YHUYLHZVHJPHQWVSelect the VEHIC## segment.

&RS\VHJPHQWV icon. (QWHU,QVHUWVHJPHQWV icon.

1DPH 9(+,&QHZSelect the new segment.

Double-click to go to the segment maintenance.

Place the cursor in the field for the assessment cost element.

$VVHVVPHQWFRVWHOHPHQW 'HOHWH$OORFDWLRQVWUXFWXUH (QWHUFKRVHQQDPH

6DYH\RXUGDWD

*RWR→2YHUYLHZVHJPHQWVSelect the VEHIC## segment.

6HOHFW icon

Set the /RFNLQGLFDWRU (Segment name row).

6DYH\RXUGDWD

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5-2-3 Go to the initial screen for the actual assessment.*RWR→%DFN[



5-2-4 *RWR→6HQGHUThe sender list differentiates by sender cost element.In the allocation structure, two assessment cost elements were defined tocredit cost center 203##. These cost elements are listed separately in thesender list.

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The report contains information on the content of the debit for cost center 302##,with vehicle costs that are allocated using two assessment cost elements, due to theallocation structure.Cost center 302## is debited by the vehicles cost center, mainly due to materialcosts.

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n You use planning to define the enterprise goals. By FRPSDULQJ actual and plan data, you can findany variances and make corrections.

n Cost planning is part of the overall business planning process, and is a SUHUHTXLVLWHIRUVWDQGDUGFRVWLQJ. You use cost and quantity planning to calculate allocation prices.

n Cost center planning has several DLPV:• You plan the structure of your future business transactions for a certain period of time.

• You use benchmarks to control the business transactions within a posting period.

• You monitor the effectivity once the posting period is closed, by comparing plan with actualdata, and target with actual data.

• You create a base for valuating the business transactions in your enterprise.

n To enable this, the R/3 system provides a wide range of options.

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n 7KHGHILQLWLRQRIDYHUVLRQ applies for the whole of Controlling This ensures that your data remainsconsistent if you use the version in different applications, for example in both Overhead CostControlling and in Profitability Anaylsis (integrated planning).

n You define Controlling versions FHQWUDOO\and add application-specific settings for ProfitabilityAnalysis, Profit Center Accounting, and Overhead Cost Controlling.

n You can plan your cost centers in as many CO versions as you wish. Each version in the R/3 Systemis tailored to particular planning requirements.

n When you create a controlling area, the R/3 System automatically creates YHUVLRQ, valid for fivefiscal years. You can also create DOWHUQDWLYHYHUVLRQV for, for example, positive or negativescenarios.

n When referring to DFWXDOSRVWLQJV, the R/3 System always uses YHUVLRQ. Alternative versions canrelate only to saving planning data in Cost Center Accounting.

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0DQXDOActivityoutputand priceplanning

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Activity-independentprimary costplanning

Activity-dependentprimary costplanning

6HFRQGDU\Activity-independentsecondary costplanningActivity-dependentsecondary costplanning

n When planning cost centers, you need to differentiate between:

• Planning statistical key figures

• Planning activity output and prices

• The value and quantity-based cost planning of primary and secondary costs, as well as Revenueplanning.

n 7KLVFRXUVHFRQVLVWVRIall manual and automatic planning methods that are used for planningactivity-independent costs. Activity input from other cost centers is not planned.

n ([WHQGHGSODQQLQJPHWKRGVare used for planning activity quantities, and activity-dependent costplanning, and are discussed in the AC412 course.

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n You enter planning data in Controlling using entry screens, the layout of which you can define inCustomizing. These screens are known as SODQQLQJOD\RXWV.

n There are three SODQQLQJDUHDV in Cost Center Accounting:

• Cost elements/activity input

• Activity output/prices

• Statistical key figures

n For each planning area, you create at least one SODQQLQJOD\RXW. You can use planning layouts todefine the characteristics (cost center, cost element and so on) for which you want to enter planvalues, and set up the appropriate value columns. SAP provides numerous predefined standardlayouts.

n You use SODQQHUSURILOHV to control the planning process. In a given planner profile, you can assignany number of planning layouts to any number of planning areas.

n The R/3 System contains sWDQGDUGSODQQHUSURILOHV and standard planning layouts that cover almostevery conceivable planning situation. You can use the SAPALL planner profile to plan for the threeplanning areas using a number of SAP standard layouts. SAP provides the planner profile SAPEASYfor situations where a simple planner profile is required. You can also define your own plannerprofiles.

n You can carry out both FHQWUDOL]HG(planning of a single cost element for all cost centers forexample) and GHFHQWUDOL]HGSODQQLQJ(for example, planning of all cost elements on a single costcenter). The type of planning depends on way your company is organized. You can combine bothmethods, enabling you for example to plan your personnel costs centrally, and have all other costsplanned locally by the cost center managers.

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SAP AG 1999

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n To enable easy and ergonomic entry of the planning data, structuring the planning layout is veryflexible. You can use the Report Painter to define planning layouts. This transaction corresponds tocreating reports with the Report Painter.

n A planning layout contains a header and several lead and value columns.

n You enter the selection criteria in the KHDGHU and specify which characteristics are displayed in theheader area. The characteristics are predefined in the SAP system for each planning area.

n In the OHDGFROXPQ, you define the characteristics that you want to plan for. In activity-independentcost planning, you only require a lead column for cost elements. For activity-dependent cost elementplanning, you need to define two lead columns, one for the activity types, and one for the costelements.

n When you define YDOXHFROXPQV you have various options:

• You can create columns either with a key figure and with characteristics, or with characteristicsonly. Key figures are included in your standard SAP system. Fixed plan costs are an example, orvariable plan costs in the controlling area currency, consumption, price and total actual costs.

• A formula column is a value column that consists of values from predefined columns.

• In an attribute column, you can choose the unit, the distribution key, and the activity attribute.The unit and the distribution key should be created as an additional field for a column.

© SAP AG AC410 6-11

SAP AG 1999

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Planner profile: SAPALL

Item Layout Description

Planning area: Cost center: Cost elements and activity input

1 1-101 Cost elements, independent or dependent of activity

Changing activity input planningChanging activity input planning

Layout: 1-102

Cost center:Sender cost center:

Sender activity type:

Changing cost element planningChanging cost element planning

Layout: 1-101

Cost center:Cost element:

2 1-102 Activity input, independent or dependent of activity

3 1-102P Process entry, independent or dependent of activity

4 1-104 Primary / secondary order costs

5 1-104P Primary / secondary order costs, process

n In the SODQQHUSURILOH, you can assign more than one planning layout to each planning area. You usethe item number to specify the order of the planning layout in the planning area.

• In the planner profile, you can specify the following planning conditions:You use the GHIDXOWSDUDPHWHUVVFUHHQ to enter default values in the planner profiles for aplanning layout, and to specify that they may not be overwritten by the user. It is possible to usethe same planning layout more than once and assign different default values to it.

• By assigning an DXWKRUL]DWLRQJURXS to another planner profile, you can control the planningauthorizations. This is particularly important for decentralized planning. You can ensure that theplanning is restricted to the given area.

n For manual planning in different planning areas, you can change the planning layout during yourplanning meeting. You can go to the next assigned planning layout in the initial screen, or in theoverview screen, by using the "1H[WOD\RXW" and "3UHYLRXVOD\RXW" function.

n You can define a planner profile with settings for overhead cost planning, profitability analysis, andProfit Center Accounting.

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SAP AG 1999

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n &RVWFHQWHUSODQQLQJ is XVHGGLIIHUHQWO\ in almost every organization. The industry, organizationstructures, and management areas are all factors that affect planning.

• The following could be a W\SLFDOSODQQLQJVHTXHQFH:

• You planVWDWLVWLFDONH\ILJXUHVthat are used as tracing factors for periodic reposting,distribution, or assessment.

• Then you plan DFWLYLW\RXWSXW as well as the SULFHV for these activity types on each cost center.You plan the statistical key figures and the activity output before the cost element planning, asthese tracing factors determine the entire cost volume.

• Now you can plan the SULPDU\FRVWV There are different methods available for this, forexample, you can enter the costs directly, or calculate them by multiplying the transferredresource quantities by the resource price, or derive them using statistical key figures(dependency planning).

• In addition to manual planning, you can plan primary costs DXWRPDWLFDOO\ based on predefinedrules(plan accrual calculation, plan distribution, and periodic reposting in the plan). You can also plansecondary cost elements automatically (plan assessment).

• After completing planning, you need to ORFNWKHYHUVLRQ, so that unauthorized-users can nolonger make any changes.

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n You can plan statistical key figures to create

• &RPSDQ\NH\ILJXUHV on cost centers.

• Provide UHFHLYHUEDVHV for internal allocations

n SAP provides you with the following for entering planning data:

• If you use )UHHHQWU\, you can plan the specified characteristic values in all of the fields in theinitial screen. The system only displays characteristics that already have plan values.Characteristic values that were not planned on the cost center yet, need to be entered on theplanning screen.

• If you use the )RUPEDVHGHQWU\then in the planning screen rows, the system displays all ofthe characteristic values entered in the initial screen. You only need to enter the planning values.

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n The R/3 system interprets the values entered in the overview screen as the total value for the periodof time entered in the initial screen for planning. It uses a distribution key for SHULRGEDVHGGLVWULEXWLRQ of the totals values.

n The standard R/3 system contains distribution keys that can be used to distribute values by differentcriteria. It is not possible to change the defaulted distribution keys.

n ([DPSOHVIf you select standard distribution key 1, the corresponding value is distributed evenly tothe periods. Distribution key 7 means that the entered value is distributed to the periods using thenumber of calendar days.

n In addition to the standard distribution keys, you can define as many FXVWRPHUGLVWULEXWLRQNH\V asrequired. For example, you can create a distribution key for seasonal fluctuations, or one for shiftschedules.

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n Activity types describe the DFWLYLW\RXWSXWRIDFRVWFHQWHU, and can be used to determine theoperating rate and the target costs. They can be allocated on cost centers, internal orders, processes,and so on, to record the usage of internal business activity.

n Activity types are allocated using a VHFRQGDU\FRVWHOHPHQW, which is stored in the master data forthe activity type as a default.

n For each combination of "Cost center/Activity type", the SULFH is either set manually or by automaticprice determination:

• You can set up manual prices for your combination of "Cost center/Activity type", if the activityis to have a fixed value within the enterprise, and is not to be dependent upon other internalactivities. Manual prices are often used if the cost situation on the cost center is not to have aninfluence upon the price, but external providers have definitive prices, or internal resources areto be specifically controlled.

• During DXWRPDWLFSULFHGHWHUPLQDWLRQ, all primary and secondary costs planned for thecorresponding cost center (activity-dependently or activity-independently) are contained in theprice. If more than one activity type is planned on a cost center, you initally need to distribute(split) these plan costs (activity-independent) that are on the cost center to these activity types.This must be done before the prices can be determined by dividing the cost center costs by theplan activity, or the plan capacity. Content of AC412).

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n The primary costs that are activity-independent, and are structured by cost element are planned oncost centers. When you plan primary costs that are activity-independent, you can only plan theIL[HGFRVWV.

n You plan single cost elements to which you later use to compare the actual costs. This enables you tomake a GLIIHUHQWLDWHGSODQDFWXDOFRPSDULVRQ at the end of the period.

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SAP AG 1999

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n Goods and services that are provided to the enterprise from an external source are called UHVRXUFHVin the R/3 System.

n 5HVRXUFHSODQQLQJ assists manual planning of cost elements for SULPDU\FRVWV, and revenues oncost centers, internal orders, and WBS elements. You plan TXDQWLW\EDVHGUHVRXUFHXVDJHwhile theR/3 System valuates the planning. (Layout 1-1R1)

n By DVVLJQLQJPRUHWKDQRQHUHVRXUFHWRDFRVWHOHPHQW you can reduce your chart of accounts,without losing any important details for the cost analysis.

n ([DPSOHCost planning for external training jobsDefine the resource master data for SAP courses and business administration courses. Assign pricesto the resources, taking into account that the prices of the business administration courses will behigher after the eleventh period. In resource planning, enter the number of course days that you wantto reserve for your employees. The R/3 System then automatically calculates the training costs forthe planning timeframe.

n You can either select planning that is dependent on activity, or that is independent.

n You can store different prices for each period in a separate price file, and if required with differentdependencies. Resources that you create with a reference to a material are valuated using the pricestored in the material master.

n When you update resource prices, the R/3 System automatically updates your planning costs.

n You can also FRS\ the UHVRXUFHSODQQLQJ to another version or period. In this case, the R/3 Systemonly copies the usage quantities, at the same time executing a valuation. If this shows that a resourceprice is 2% higher in the target period than the price of the same resource in the source period, thenthe costs are also increased by 2%.

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n You can use dependency planning for value-based and quantity-based planning of primary costs thatare DFWLYLW\LQGHSHQGHQW and DFWLYLW\GHSHQGHQW. The system uses a dependency to calculate theprimary costs. This dependency can contain a statistical key figure, or activity types.

n For dependency planning that is value-based, you plan costs for each unit of a statistical key figureor activity type. For example, 100.00 UNI office supplies per employee, or 3,000.00 UNI trainingcosts per employee. You plan a cost element. Dependency planning that is value-based is typicallyused in administration.

n For GHSHQGHQF\SODQQLQJthat isTXDQWLW\EDVHGyou plan resource usage per unit of a statisticalkey figure or activity type. For example, the usage of course days per employee, or the usage ofscrews per car. The total planning costs are incurred by the usage per statistical key figure or activityunit, multiplied by the quantity of the object which created the cost, such as, the number ofemployees or cars, and the valuation with the resource price. Unlike dependency planning that isvalue-based, you plan the usage of more than one resource and thus detail your cost elementplanning. Dependency planning that is quantity-based is typically used in production.

n The SAP system calculates planned costs per period. If you defined different dependency prices,dependency quantities, or resource prices, the system determines a mean value in the overviewscreen for planning. The exact values are displayed in the period screen for planning.

n If you FKDQJHthe prices or quantities, the system revalues planning.

n Unlike resource planning, during dependency planning (quantity-based ) for resource usage, not onlyis the resource consumption valuated with the resource price, but the dependency quantity is alsoproportionalized with a statistical key figure or an activity type.

n SAP provides the standard 6$355SODQQLQJSURILOHwith planning layouts for dependencyplanning (value-based: Layout 1-1R2, quantity-based: Layout 1-1R3).

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n Plan values on cost centers can often be calculated using mathematical dependencies. Formulaplanning lets you use calculation dependencies to plan your cost center costs. You can store thesedependencies as formulas (independent of the cost center) in a template. In this way, cost centerswith similar templates can use the same formulas.

n Formula planning supports manual planning. It is particularly suitable for planning cost elementswhose values can be determined using the same type of logic on many cost centers.

n Define formulas in a template to be able to then make a dynamic calculation of costs at theevaluation event. Use any planning values such as costs, activity quantities, statistical key figures,and so on as parameters for your formulas. If required, you can also include other SAP sources, oreven external sources. You can define templates for activity-dependent and/or activity-independentcost planning.

n Assign the template to the master data for each cost center. Use a template for more than one costcenter to reduce planning time.

n Excute formula planning. If required, make corrections to the manual planning. The planning valuesthat you calculated using formula planning are, however, not visible in the planning layout of themanual planning. This is because no data is selected from the database.

n Unlike resource and dependency planning, formula planning is an automatic method in plan valuedetermination. As formula planning can be run simultaneously for more than one cost center, anddepending on the template definition, for many planning objects (cost elements, statistical keyfigures, resources and so on), you can significantly increase the speed at which you plan.

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n Planning templates are not dependent on the cost center. You can use one particular templtae formore than one cost center. A determination strategy is used to find out which planning template isused when planning data is determined.

n You can define formulas to aid dynamic determination of costs during evaluation.

n You can also define quantities in different ways. You can specify the consumption quantity used by acost center with formulas. The SAP R/3 System then calculates this quantity during evaluation.

n You can activate or deactivate single rows (items) in the planning template. If you only want to plansingle cost elements on certain cost centers, you can use methods to activate or deactivate them.Only the active items are included in formula planning.

n Example: You want to determine the plan costs for office supplies using formula planning.You assume that each employee uses office supplies to a value of 10 Unis in each period. In thetemplate, you define a row for cost element 476000. You then store a formula for this cost elementthat multiplies the number of employees (statistical key figure) on the cost center by 10. As the plandata determination is not to be used for all cost centers but just for the administrative cost centers,you need to create a corresponding condition. If you also want to plan 5 Unis of office supply costsper head for all the other cost centers in the enterprise, you can do so in the same template. Copy thefirst row, change the formula factor to five, and replace the equals sign in the activation condition to"not equal to". You can thus assign the template to all cost cneters in the enterprise, but the systemstill only executes the rows activated for each cost center.

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n To calculate accrued costs, use the percentage method. This is based on a percentage overhead,which is related to a cost element or a cost element group.

n The percentage method is for example, useful for accrual calculations for labor costs relevant tosalaries, such as vacation allowances or bonuses. If you wish to use the percentage method in actualdata, and are currently planning in your organization, then you also need to use this method foraccrual calculations in your planning data. This ensures that the cost analysis provides usefulinformation and conclusions.

n When accrual is calculated, the system debits the cost centers with the accrual cost amounts. At thesame time, a user-defined accrual object (cost center, or internal order) is credited. Total values thatare not accrued are planned on the accrual object.

n You create a primary DFFUXDOFRVWHOHPHQW(cost element category = 3) to process the accrualcalculation.

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n Periodic reposting is used as a SRVWLQJDLG.

n 3ULPDU\SRVWLQJV(such as, telephone costs) are planned on an DOORFDWLRQREMHFW(cost center,overhead cost order, business process, WBS element, or cost object), and during periodic repostingto the corresponding controlling objects, where a user-defined key is used.

n The UHFHLYHUVfor an assessment can be a cost center, WBS element, internal order, or cost object.You can restrict the number of receiver categories in customizing.

n You can only repost primary costs. During this process, the RULJLQDOFRVWHOHPHQWremains the same.

n /LQHLWHPV are posted for the sender as well as for the receiver, enabling the allocation to berecorded exactly. The system does not save the information from the clearing cost center in totalsrecords during a periodic reposting. This enables it to save memory when storing the data records.

n Periodic repostings can be UHYHUVHG and repeated as often as required.


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n Distribution was created to transfer primary costs from a sender cost center to receiving controllingobjects. During distribution, only cost centers or business processes can be used as VHQGHUV.

n 3ULPDU\SRVWLQJV(such as, energy costs) are planned on a cost center, and allocated by means of theuser-defined key during plan distribution.

n A distribution UHFHLYHUcan be a cost center, WBS element, internal order, cost object, or a businessprocess. You can restrict the number of receiver categories in customizing.

n You can only distribute primary costs. During this process, the RULJLQDOFRVWHOHPHQWremains thesame.

n /LQHLWHPV are posted for the sender as well as for the receiver, enabling the allocation to berecorded exactly.

n You can UHYHUVH distributions as often as required.


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n Assessment was created to transfer primary and secondary costs from a sender cost center toreceiving controlling objects. During assessment, cost centers or business processes can be used asVHQGHUV.

n The UHFHLYHUVfor an assessment can be a cost center, WBS element, internal order, cost object, or abusiness process. You can restrict the number of receiver categories in customizing.

n 3ULPDU\DQGVHFRQGDU\SRVWLQJVare allocated at the end of the period by means of theuser-defined key.

n During assessment, the original cost elements are summarized into DVVHVVPHQWFRVWHOHPHQWV(secondary cost element category = 42). As the system writes fewer totals records, the assessmenthas a better performance than periodic reposting and distribution.

n Line items are posted for the sender as well as for the receiver, enabling the allocation to be recordedexactly. The system does not display the original cost elements on the receivers. Therefore,assessment is useful if the cost drilldown for the receiver is not important, for example, as in the caseof the allocation for the "cafeteria" cost center.

n Similar to distribution, the SDUWQHUis updated in the WRWDOVUHFRUG during distribution.

n You can UHYHUVH assessments as often as required.


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n Even if you have planned prices manually, you may still be interested to know to what extent thisprice corresponds to a price that was calculated by the system on the basis of the planned activity ofthe cost center. To this end, you can carry out a SULFHFDOFXODWLRQ However, before you can achievesatisfactory results, there are certain things to consider and certain settings that need to be make andthese can only be sketched very briefly here.

n Under planned cost splitting, activity-independent planned costs belonging to a cost center areassigned to the individual activity types. The activity-independent costs need to be split between theactivity types to enable the price of the activity units to be calculated. At its simplest, planned costsplitting involves the use of an equivalence figure. If you want to use other allocation bases, you candefine a splitting structure containing differentiated splitting rules.

n During price calculation, the SAP R/3 System automatically calculates the plan prices. You canhave the system calculate plan activity types for every cost center and activity type. The R/3 Systemcalculates the price by, for example, dividing the plan costs by the plan activity.

n Course $&&RVW&HQWHU$FFRXQWLQJ([WHQGHG)XQFWLRQDOLW\deals with the representationof activity-based planning and price calculation.

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n Once the planning process is complete in Cost Center Accounting, you need to ORFN it WRSUHYHQWFKDQJHV being made.

n Use the locking indicator LQWKHYHUVLRQ to lock all of the planning for one planning year.

n Within the period lock, you can lock the planning for transactions that were not used (for example,revenue planning on cost centers). You can lock planning transactions for a combination ofcontrolling area, fisca year, and version.

n You can select the business transactions to be locked from a list.

n Likewise, you can lock individual business transactions for all SHULRGV in the fiscal year, or allbusiness transactions for a certain period.

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n To speed up planning data entry, you can obtain the plan values by copying plan or actual data.

n If you want to use SDUWRI\RXUPDQXDOSODQQLQJfrom the previous fiscal year for the current one,if you want to transfer your planning values into another period within a fiscal year, or if you want tocreate different versions, you can use the function for copying planning.

n By using the "Copy planning" function, you can select a reference version and a target version tocopy values from one version to another.

n You can copy:

• Within fiscal years, versions, and cost centers

• Between different fiscal years, periods, and versions

n To assist your manual planning, you can select and FRS\ SRVWHGDFWXDOGDWD from cost centers.You can only use this funtion to copy transactions that you can plan manually.

n Selection criteria for actual data are cost centers (all cost centers, cost center groups, or individualcost centers) fiscal year, and from/to periods. You can also specify which actual data is to be copied.

n It is possible to select any value groups in the copy function. For example, you can restrict theselection to the data of a certain cost center, or use all of the data. You can also specify the businesstransactions that you want to copy.

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n You can use plan revaluation to LQFUHDVH or UHGXFH planning data based on a percentage.For example, you can use this combine the "Copy planning" function with revaluation to createdifferent plan versions. This can be useful if you copied the planning data from the previous fiscalyear, or if you want to create scenarios for different situations in one fiscal year.

n You can revaluate FRVWV as well as the FRQVXPSWLRQ You can revaluate all of the cost elements usedin the planning for primary cost elements and revenues. Assessment cost elements, accrual costelements, and cost elements that are used for indirect activity allocation cannot be revaluated.

n You can revaluate cost centers or cost element plans as many times as required.

n During revaluation, SODQOLQHLWHPVare entered.

n Percentages used during a revaluation can be changed as many times as required. The old plan lineitems are deleted by repeated revaluations that have changed percentages. The revaluation alwaysuses the original initial value.

n If the revaluation results are not to be reversed during a new run, then you need to define a newrevaluation.

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SAP AG 1999

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n ,QWHJUDWHGSODQQLQJenables you to transfer data from one of the pre-stored systems in Cost CenterAccounting to cost center planning.

n If this GDWDZDVSODQQHGLQWKHSUHVWRUHGV\VWHPV, and is transferred to cost center planning, thenthe corresponding data in Cost Center Accounting can be removed.

n To use integrated planning, certain requirements need to be fulfilled in Cost Center Accounting andin the pre-stored systems. Therefore, for example, to be able to transfer planned personnel costs fromHR to primary cost planning in Cost Center Accounting, valid cost centers need to exist in CostCenter Accounting that are assigned to the corresponding master data for personnel.

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• Create a planning layout.

As a member of the project team, you have reviewed all the standardplanning layouts supplied by SAP for the individual planning areas. Someof these layouts are too simple, others too extensive. Therefore, youdecide to adapt an existing planning layout to your requirements.

1-1 The layouts in planner profile SAPEASY are designed for price planning and notfor planning of activity output. Using a template, configure an existing, simplelayout to create a new layout corresponding to the diagram below.

Version 0

Period 1 through 12

Fiscal year Current

Activity type J## Junior consultant

CCtr Total price Price unit Plan activity Distrib.key

Allocationcost

element

L

301## FI/COConsulting

200 00001 1 6361##

302## LO Consulting 200 00001 1 6361##

© SAP AG AC410 6-34

1-1-1 For the activity type planning, create a planning layout 3/ titled 3ULFHV$FWLYLWLHV. Use layout (central price planning, simple layout) as atemplate.

1-1-2 Place your cursor LQ the "L" column (long text). Enter the column (element)with the NH\ILJXUHSODQDFWLYLW\. Confirm the element definition.

1-1-3 Place your cursor in the "L" column (long text). Enter the column (element)with the NH\ILJXUHGLVWULEXWLRQNH\. This column determines thedistribution of the planned annual activity to the periods and is therefore theattribute for the "Plan activity" column. Confirm your entry.

1-1-4 Place your cursor in the "L" column (long text). Enter the column (element)with the DWWULEXWHDOORFDWLRQFRVWHOHPHQW. Switch from the elementdefinition screen to text maintenance and enter $OORF&(OHPas the shorttext. Copy the short text and confirm your entries.Save your layout.

1-2 Assign your planning layout to planner profile Z-##.

© SAP AG AC410 6-35

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• Plan statistical key figures

• Plan activity types

• Plan primary costs using cost element planning

• Create master data for resources

• Plan primary costs using resource planning

• Plan primary costs using dependency planning

• Run periodic reposting in the plan, and run plan assessment.

• Compare plan/actual data

The executive board has decided to use the planning functions providedby the R/3 System. As you previously used an external system for yourplanning, you need to transfer the planning data for the current fiscal yearto the R/3 System. To create actual/plan comparison reports for the wholeyear, you enter the annual planning values.

2-1 To avoid errors and to simplify data entry, you define the basic data for planning inthe user settings. You create the plan values for the ZKROHRIWKHFXUUHQWILVFDO\HDU in version .

You enter all plan data in this unit for the SHULRGVWR of theFXUUHQWILVFDO\HDU. This provides comparison values for the actualdata already posted.

2-2 You plan the statistical key figures first. These figures serve as a reference for costelement planning (for example do IT costs vary with the number of PCs required)and are the basis for plan allocations.

© SAP AG AC410 6-36

2-2-1 Use the 6$3($6<planner profile for planning the statistical key figures,or if you did the optional exercise activities for the planning layout, useplanner profile =.

2-2-2 Use planning layout for central planning. In this layout, you plan onestatistical key figure on several cost centers. Plan the statistical key figure7(/( to the cost centers belonging to cost center group %. Chooseform-based entry.Enter the following plan values.

Cost center 201## 202## 203## 301## 302##

TELE## 120,000 120,000 --- 420,000 180,000

Save your entry, but do not exit the layout.

2-2-3 Plan the statistical key figure 3& on the cost centers belonging to cost centergroup %. Choose form-based entry.Enter the following plan values.

Cost center 201## 202## 203## 301## 302##

PC## 2 5 --- 18 12

Save your entry, but do not exit the layout.

2-2-4 Plan the statistical key figure .0 on the cost centers belonging to cost centergroup %. Choose form-based entry.Enter miles for cost center (FI/CO consulting) and miles for cost center (LO consulting). Save your entry.

2-3 Plan the activity types for cost center (FI/CO consulting) and (LOconsulting). As you already entered the prices when maintaining the master data, youonly need to plan the activity quantities.

If you did not work through the exercise on planning layouts, or forany reason you cannot access your own planning layout for activitytype planning, use planner profile 6$3$// for this exercise.

2-3-1 Plan the activity quantities of activity type -in your planning layout3/ in planner profile = (or LQSODQQHUSURILOH6$3$//forthe consulting cost centers (cost center group %). Choose free entry.

© SAP AG AC410 6-37

2-3-2 Plan junior consulting hours on cost center (FI/COconsulting) and hours on cost center (LO consulting). The planactivity is to be distributed evenly across all the posting periods. Check thesetting on the period screen, then save your plan.

2-3-3 Plan activity type 6 for the consulting cost centers (cost center group%). Choose free entry.

2-3-4 Plan senior consulting hours to cost center (FI/CO consulting)and hours to cost center (LO consulting). The plan activity is tobe distributed evenly across all the posting periods. Save your plan.

2-3-5 Access the report &RVW&HQWHUV3ODQQLQJ2YHUYLHZfor periods WR ofthe FXUUHQWILVFDO\HDU and cost center (FI/CO consulting). Checkyour entries.

2-4 Plan the costs on the cost centers.

If you did not work through the exercise on planning layouts, or forany reason you cannot access your own planning layout for activitytype planning, use planner profile 6$3$// for this exercise.

2-4-1 The salary costs FRVWHOHPHQW are planned centrally for all costcenters (%) by the head of the consulting department. The manager showsyou a list of the corresponding plan data and asks you to enter it in thesystem. Choose planning layout for this (Cost element planning:central, simple). The values to be entered are annual values that are to beevenly distributed across the posting periods.

Cost center Planned costs

201## 60,000

202## 252,000

203## 192,000

301## 2,532,000

302## 1,560,000

© SAP AG AC410 6-38

2-4-2 The other costs (cost elements WKURXJK) incurred by thecost centers (cost center group %) are planned by the cost centermanagers, each manager being responsible for these figures. The followinggraphic lists the plan data of the individual cost centers. Choose planninglayout (cost element planning: central, simple) in planner profile6$3($6<.The values to be entered are annual values that are to be evenly distributedacross the posting periods. Choose form-based entry.

Cost center Cost element Plannedcosts

101## 473120 - telephone costs 84,000

201## 476000 - office supplies 24,000

202## 476100 - IT supplies 98,400

203## 475000 - vehicle costs 1,320,000

2-4-3 Use report &RVW&HQWHUV$FWXDO3ODQ9DULDQFHto check the results ofmanual planning for the consulting cost centersAccess the report for thecost center group % and for the FXUUHQWSHULRGRQO\, so that you cancompare planning data and actual data. Use the variation function to checkyour cost center planning.

2-5 Plan the costs on the consulting cost centers using UHVRXUFHSODQQLQJ.

Plan the training costs on the cost centers (FI/CO consulting) and (LOconsulting). The further training that you are interested in includes SAP trainingcourses or other business administration. The costs are calculated by multiplyingthe number of course days by the price of the course per day.

2-5-1 For resource planning, use the planner profile 6$355

2-5-2 Now plan the number of SAP training days. Carry out your planning usinglayout 5 "Resource planning" for the FXUUHQWILVFDO\HDU. For costcenter (FI/CO consulting) you plan the training costs (cost element) incurred by attendance at SAP training courses. Choose free entry.What data is already in the table and where does it come from?

____________________________________________________________

2-5-3 Plan an input of course days and confirm with ENTER.What information do you receive?

____________________________________________________________

Save your entry, but remain in the layout, so that you can plan the BA(business administration) days.

© SAP AG AC410 6-39

2-5-4 For cost center (FI/CO consulting) you plan the training costs (costelement ) that are incurred when the consultants attend businesstraining courses (BA-TRAIN). Choose free entry.

2-5-5 Explain the resource price displayed.

____________________________________________________________

Display the period values.

2-5-6 Plan an input of course days and confirm with ENTER. Save your entry.

2-5-7 Check the planned costs for cost center ## for training in the &RVW&HQWHUV3ODQQLQJ2YHUYLHZreport for DOOSHULRGVof the FXUUHQWILVFDO\HDU and version .How does the planning amount for cost element 476400 (training costs)arise?

____________________________________________________________

____________________________________________________________

2-6 Plan the costs on the cost centers using GHSHQGHQF\SODQQLQJ.

When planning training costs, the manager of cost center 302## (LO consulting)uses a different planning strategy than the manager of cost center 301## (FI/COconsulting). The manager of cost center 302## wants each employee on their costcenter to attend a certain number of course days per year. For this reason, themanager does not plan the number of course days for the cost center as a whole, butinstead the number of course days per employee.

2-6-1 Use the 6$3($6<planner profile for planning the (PSOR\HHV statisticalkey figure, or if you did the optional exercise activities for the planninglayout, use planner profile =.

2-6-2 Carry out planning using planning layout . Plan the existing statisticalkey figure (employees) on cost center (LO consulting). Chooseform-based entry.Plan employees on the cost center.

2-6-3 For dependency planning based on quantity, use the 6$355 plannerprofile.

2-6-4 Plan cost elements using planning layout 5 "Quantity-baseddependency planning" for the ZKROHRIWKHFXUUHQWILVFDO\HDU. You planthe training costs (cost element ) for cost center (LOconsulting). You only plan SAP training days (6$37UDLQ). Choose freeentry.

2-6-5 What data does the table already contain?

____________________________________________________________

© SAP AG AC410 6-40

2-6-6 Enter dependency type , as you use statistical key figures (for yourplanning), which you entered without reference to a particular activity type.Choose ENTER.The dependency source type is the number of employees (). Confirmwith ENTER.Why is the dependency source quantity 180 pieces?

____________________________________________________________

____________________________________________________________

Each employee is to attend an average of day of SAP training per period( GHSHQGHQF\TXDQWLW\). Confirm with ENTER.How high are the total costs you planned for days spent attending SAPcourses?

____________________________________________________________

Save your planning data.

The GHSHQGHQF\W\SHcontrols whether the dependency quantity orthe dependency price refers to an activity-dependent or activity-independent statistical key figure, or to an activity type.

2SWLRQDO([HUFLVH$FWLYLWLHVWR2-7 In the plan, create a cycle and a segment to allocate the planned costs for the

"Telephone" cost center to other cost centers.

2-7-1 Create a plan cycle 338 for periodic repostings on the telephone costcenter. Use the actual cycle $66(66 as a template. Use the ILUVWGD\RIWKHFXUUHQWILVFDO\HDU as the starting date.

2-7-2 Change the 9DULDEOHSRUWLRQVW\SH field to 3ODQVWDWLVWLFDONH\ILJXUHV. Runa formal check on the cycle and the segment. Save your entries.

Note that the sender values are automatically set to the plan values.

2-8 Execute the periodic reposting in the plan for the "Telephone" cost center.

2-8-1 In the plan, run the periodic reposting for your 338 cycle for SHULRGVWR of the FXUUHQWILVFDO\HDU. Choose 7HVWUXQ and 'HWDLOOLVWV.

2-8-2 Execute the periodic reposting in the plan as an XSGDWHUXQ, so that theresults are actually posted to the database.

© SAP AG AC410 6-41

2-9 Check the results of automatic planning.

2-9-1 Call up the &RVW&HQWHUV$FWXDO3ODQ9DULDQFHreport for the FXUUHQWSHULRG, plan version , and the cost center group for the consultingdepartment %.

2-9-2 Use the variation function to check cost center planning on cost center (telephone) and on a receiver cost center for the periodic reposting.

2-10 Create an assessment cycle with which to allocate the costs of the "Organization","IT Services" and "Vehicles" cost centers.

2-10-1 Create a plan cycle 3$66(66 for the plan assessment of the abovementioned cost centers. Use the actual assessment cycle $66(66 as atemplate. Use the ILUVWGD\RIWKHFXUUHQWILVFDO\HDU as the starting date.

2-10-2 In the segment overview, display the segments.

2-10-3 Because the cost centers "IT Service" and "Vehicles" use the variableportions of the actual statistical key figures as the tracing factors for theirallocation in the ASSESS## cycle, you need to change these values in theplan assessment cycle. In the ,76HUYLFH segment, change the 9DULDEOHSRUWLRQVW\SH field to 3ODQVWDWLVWLFDONH\ILJXUHV.

2-10-4 In the 9HKLFOHV segment (or in the 1HZYHKLFOHV segment if you havedid the optional exercise on creating an allocation schema) change the9DULDEOHSRUWLRQVW\SH field to 3ODQVWDWLVWLFDONH\ILJXUHV. Save your data.

2-11 Run the plan assessment.

2-11-1 Run the plan assessment as a WHVWUXQ for your cycle (3$66(66) forSHULRGVWR of the FXUUHQWILVFDO\HDU. Choose 'HWDLOOLVWV.

2-11-2 To post the allocations, run the assessment as an 8SGDWHUXQ.

2-12 Check the results of automatic planning.

2-12-1 Access the &RVW&HQWHUV$FWXDO3ODQ9DULDQFHreport for the FXUUHQWSHULRG, plan version , and the cost center group for the consultingdepartment %.

2-12-2 Check whether the cost centers 2UJDQL]DWLRQ, ,76HUYLFH,and 9HKLFOHV were fully credited.

© SAP AG AC410 6-42

2-12-3 Which balances (overabsorption/underabsorption) result on the consultingcost centers in the actual data?

301## (FI/CO consulting)_______________________________________

302## (LO consulting)__________________________________________

What conclusions can be drawn from these figures with regard to the choiceof activity type price?

____________________________________________________________

____________________________________________________________

2-12-4 Both consulting cost centers have been credited less in the actual than in theplanning data. What could be the reason for this?

____________________________________________________________

____________________________________________________________

____________________________________________________________

2-12-5 Cost center ),&2&RQVXOWLQJ shows less actual costs than wereplanned, for cost center /2&RQVXOWLQJ the reverse is the case.Analyze the reasons in each case.

301## (FI/CO Consulting)_______________________________________

____________________________________________________________

____________________________________________________________

302## (LO Consulting)_________________________________________

____________________________________________________________

____________________________________________________________

© SAP AG AC410 6-43

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• Enter planning data for the coming fiscal year using the copyingfunction.

• Revaluate the copied planning data in line with projected costs.

You want to enter planning data for the coming fiscal year more easilyand quickly. You decide to copy your previous planning data because it isso reliable.The new salary scale takes effect from January of the new year, entailingan increase of 2% in personnel costs. You therefore need to adjust yoursalary costs for the new year.

3-1 Copy the planning data for all consulting cost centers to the next fiscal year.

3-1-1 All planning data for cost center group % for periods WR of theFXUUHQWILVFDO\HDU is copied to the corresponding periods of the IROORZLQJILVFDO\HDU to version If planning data already exists for these periods,this data must not be overwritten. Execute the copying function in WHVWPRGHfirst, selecting 'HWDLOOLVWV

3-1-2 What type of planning data was copied?

____________________________________________________________

3-1-3 Exit the list and display the 1RWHV (under ([WUDV) on the copy function. Canyou also copy planning data from periodic reposting or assessment?

____________________________________________________________

3-1-4 Execute the 8SGDWHUXQ.

3-2 Check whether the values were posted to the cost centers. Access the &RVW&HQWHUV3ODQQLQJ2YHUYLHZ report for the "FI/CO consulting" cost center ( for theFRPLQJILVFDO\HDU and the periods WRin version .

© SAP AG AC410 6-44

3-3 To modify the copied planning data to take expected changes into account, use therevaluation function.

3-3-1 Create a revaluation called 6DODU\. This is valid for the IROORZLQJILVFDO\HDU and version .

3-3-2 Enter VDODU\LQFUHDVHas the text. This raise affects cost element and applies to all consulting department cost centers (%).

3-3-3 Define a cost increase of . Save the revaluation.

3-3-4 Carry out the 6DODU\ revaluation for HYHU\SHULRG of the IROORZLQJILVFDO\HDUin version . Select 7HVWUXQ

3-3-5 Now run the revaluation cycle in an 8SGDWHUXQ to post the revaluatedplanning data.

3-4 Check the results of the revaluation.

3-4-1 Access the &RVW&HQWHUV3ODQQLQJ2YHUYLHZreport for a cost center of yourchoice for the FRPLQJILVFDO\HDU, version (Do not choose the"Telephone" cost center, as salary costs do not apply.)

3-4-2 Display the line items for the salary costs (cost element ). Double-click on the line item to access the detail display. This shows you whichbusiness transaction caused the line item.

© SAP AG AC410 6-45

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1-1

1-1-1 ,0*→&RQWUROOLQJ→&RVW&HQWHU$FFRXQWLQJ→3ODQQLQJ→0DQXDO3ODQQLQJ→8VHU'HILQHG3ODQQLQJ/D\RXWV→&UHDWH/D\RXWVIRU$FWLYLW\7\SH3ODQQLQJ→3ODQQLQJ/D\RXW→&UHDWH$FWLYLW\7\SH3ODQQLQJ/D\RXW

)LHOGQDPHRUGDWDFODVV 9DOXHV3ODQQLQJOD\RXWILHOG 3/3ODQQLQJOD\RXWILHOG 3ULFHVDQGDFWLYLWLHV&RS\IURP3ODQQLQJOD\RXW

&UHDWHbutton

1-1-2 Place the cursor on the "L" column (long text).

(GLW→(OHPHQW→,QVHUWHOHPHQWSelect ,QGLFDWRUZLWKFKDUDFWHULVWLFV(QWHUEnter the 3ODQDFWLYLW\key figure.

Confirm the element definition.

1-1-3 Place the cursor on the "L" column.

(GLW→(OHPHQW→,QVHUWHOHPHQWSelect $WWULEXWH(QWHUSelect 'LVWULEXWLRQNH\(QWHUConfirm the element definition.

© SAP AG AC410 6-46

1-1-4 Place the cursor on the "L" column.

(GLW→(OHPHQW→,QVHUWHOHPHQWSelect $WWULEXWH(QWHUSelect the $OORF&(OHPAttribute(QWHUIcon &KDQJHVKRUWPHGLXPDQGORQJWH[WVChange the short text to AllocCElem.

Icon &RS\VKRUWWH[WConfirm the element definition.

6DYH\RXUGDWD

1-2 ,0*→&RQWUROOLQJ→&RVW&HQWHU$FFRXQWLQJ→3ODQQLQJ→0DQXDO3ODQQLQJ→&UHDWH8VHU'HILQHG3ODQQHU3URILOHV→0DLQWDLQ8VHU'HILQHG3ODQQHU3URILOHVSelect Z-##In the dialog structure, go to *HQHUDO&RQWUROOLQJ.

Select &RVW&HQWHUV$FWLYLWLHV3ULFHVIn the dialog structure, go to &RQWUROOLQJ /D\RXWVChoose 1HZHQWULHVAdd your 3/## layout.

Save your data.

© SAP AG AC410 6-47

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2-1 &&$,QIRUPDWLRQ6\VWHP→8VHU6HWWLQJVChoose 3ODQQLQJSHULRG.

)LHOGQDPHRUGDWDFODVV 9DOXHV)LVFDO\HDU 7KHFXUUHQW\HDU3HULRG WR

6DYH\RXUGDWD2-2

2-2-1 &&$3ODQQLQJ→6HWSODQQHUSURILOH

3ODQQHUSURILOH 6$3($6<RU=(QWHU

2-2-2 &&$3ODQQLQJ→6WDWLVWLFDONH\ILJXUHV→&KDQJH→*RWR→1H[WOD\RXW

)LHOGQDPHRUGDWDFODVV 9DOXHV9HUVLRQ )URPSHULRG 7RSHULRG )LVFDO\HDU 7KHFXUUHQW\HDU&RVWFHQWHUJURXS %6WDWLVWLFDO.H\)LJXUH 7(/((QWU\)RUPEDVHG 6HOHFW

*RWR→2YHUYLHZVFUHHQ

&RVWFHQWHU 201## 202## 203## 301## 302##

&XUUHQWSODQYDOXH

120,000 120,000 -- 420,000 180,000

'LVWULENH\ 1 1 1 1 1

6DYH\RXUGDWD

© SAP AG AC410 6-48

2-2-3 Change the value in the 6WDWLVWLFDONH\ILJXUHfieldon the initial screen forplanning.

6WDWLVWLFDO.H\)LJXUH 3&*RWR→2YHUYLHZVFUHHQ

&RVWFHQWHU 201## 202## 203## 301## 302##

&XUUHQWSODQYDOXH

2 5 -- 18 12


6DYH\RXUGDWD

2-2-4 Change the values for the &RVWFHQWHUJURXS and 6WDWLVWLFDONH\ILJXUH fieldson the initial screen for planning.

&RVWFHQWHUJURXS %6WDWLVWLFDO.H\)LJXUH .0


&RVWFHQWHU 301## 302##

&XUUHQWSODQYDOXH

720,000 360,000

'LVWULENH\ 1 1

6DYH\RXUGDWD

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2-32-3-1 &&$3ODQQLQJ→6HWSODQQHUSURILOH→=

&&$3ODQQLQJ→$FWLYLW\RXWSXW3ULFHV→&KDQJH→*RWR→1H[WOD\RXW3/RU&&$3ODQQLQJ→6HWSODQQHUSURILOH→6$3$//

→$FWLYLW\2XWSXW3ULFHV→&KDQJH/D\RXW

)LHOGQDPHRUGDWDFODVV 9DOXHV9HUVLRQ )URPSHULRG 7RSHULRG )LVFDO\HDU 7KHFXUUHQW\HDU&RVWFHQWHUJURXS %$FWLYLW\W\SH -(QWU\)UHH 6HOHFW


2-3-2In layout 1-201 you go to the next cost center.

*RWR→1H[WFRPELQDWLRQ&RVWFHQWHU 301## 302##

3ODQDFWLYLW\ 12,000 9,600

'LVWULENH\ 1 1

6DYH\RXUGDWD

2-3-3 In the initial screen for planning, change the value in the $FWLYLW\W\SH field.

$FWLYLW\W\SH 6*RWR→2YHUYLHZVFUHHQ

2-3-4

&RVWFHQWHU 301## 302##

3ODQDFWLYLW\ 12,000 9,600

'LVWULENH\ 1 1

6DYH\RXUGDWD

© SAP AG AC410 6-50

2-3-5 &&$→,QIRUPDWLRQ6\VWHP→5HSRUWVIRU&RVW&HQWHU$FFRXQWLQJ→3ODQQLQJ5HSRUWV→&RVW&HQWHUV3ODQQLQJ2YHUYLHZ

)LHOGQDPHRUGDWDFODVV 9DOXHV&RVWFHQWHU )LVFDO\HDU 7RGD\VGDWH3HULRG WR9HUVLRQ

3ODQQLQJRYHUYLHZ→([HFXWH

2-4


3ODQQHUSURILOH 6$3($6<RU=

&&$3ODQQLQJ→&RVWV$FWLYLW\LQSXW→&KDQJH→*RWR→1H[WOD\RXW

)LHOGQDPHRUGDWDFODVV 9DOXHV9HUVLRQ )URPSHULRG 7RSHULRG )LVFDO\HDU 7KHFXUUHQW\HDU&RVWFHQWHUJURXS %&RVWHOHPHQW (QWU\)RUPEDVHG 6HOHFW


&RVWFHQWHU 201## 202## 203## 301## 302##

7RWDOSODQFRVWV

60,000 252,000 192,000 2,532,000 1,560,000


6DYH\RXUGDWD

© SAP AG AC410 6-51

2-4-2 *RWR→3UHYLRXVOD\RXW

)LHOGQDPHRUGDWDFODVV 9DOXHV9HUVLRQ )URPSHULRG 7RSHULRG )LVFDO\HDU 7KHFXUUHQW\HDU&RVWFHQWHUJURXS %&RVWHOHPHQW WR (QWU\)RUPEDVHG 6HOHFW

*RWR→2YHUYLHZVFUHHQTo go to the next cost center, choose

*RWR→1H[WFRPELQDWLRQ&RVWFHQWHU &RVWHOHPHQW 7RWDOSODQFRVWV 'LVWULENH\

101## 473120 - telephone costs 84,000 1

201## 476000 - office supplies 24,000 1

202## 476100 - IT supplies 98,400 1

203## 475000 - vehicle costs 1,320,000 1

6DYH\RXUGDWD


)LHOGQDPHRUGDWDFODVV 9DOXHV&RQWUROOLQJDUHD )LVFDO\HDU 7RGD\VGDWH)URPSHULRG 7RSHULRG 3ODQYHUVLRQ &RVWFHQWHUJURXS %

3URJUDP→([HFXWH

© SAP AG AC410 6-52

2-5


3ODQQHUSURILOH 6$355(QWHU

2-5-2 &&$3ODQQLQJ→&RVWV$FWLYLW\LQSXW→&KDQJH/D\RXW5

)LHOGQDPHRUGDWDFODVV 9DOXHV9HUVLRQ )URPSHULRG 7RSHULRG )LVFDO\HDU 7RGD\VGDWH&RVWFHQWHU &RVWHOHPHQW 5HVRXUFHV 6$37UDLQ(QWU\)UHH 6HOHFW

*RWR→2YHUYLHZVFUHHQThe resource price is taken from the condition type.

2-5-3 Enter the planned resource consumption.

)L[HGSODQFRQVXPSWLRQ (QWHUThe total costs incurred by course day input are displayed in the fixed plancosts column.

6DYH\RXUGDWD

2-5-4 In the initial screen for resource planning, change the value in the 5HVRXUFHVfield to BA-Train.

5HVRXUFHV %$7UDLQ*RWR→2YHUYLHZVFUHHQ

2-5-5 The resource price comes from the condition type.

The resource price displayed is the average of the periodically maintainedprices.

*RWR→3HULRGYDOXHV

© SAP AG AC410 6-53

2-5-6 *RWR→2YHUYLHZVFUHHQEnter the planned resource consumption.

)L[HGSODQFRQVXPSWLRQ 6DYH\RXUGDWD

2-5-7 &&$→,QIRUPDWLRQ6\VWHP→5HSRUWVIRU&RVW&HQWHU$FFRXQWLQJ→3ODQQLQJ5HSRUWV→&RVW&HQWHUV3ODQQLQJ2YHUYLHZ

)LHOGQDPHRUGDWDFODVV 9DOXHV&RVWFHQWHU )LVFDO\HDU 7RGD\VGDWH3HULRG WR9HUVLRQ

3ODQQLQJRYHUYLHZ→([HFXWHThe planning amount for cost element 476400 is the resource input for theSAP and BA (business administration) courses.

2-6

2-6-1 CCA: Planning → Set planner profile

3ODQQHUSURILOH 6$3($6<RU=(QWHU

2-6-2 &&$3ODQQLQJ→6WDWLVWLFDONH\ILJXUHV→&KDQJH→*RWR→1H[WOD\RXW

)LHOGQDPHRUGDWDFODVV 9DOXHV9HUVLRQ )URPSHULRG 7RSHULRG )LVFDO\HDU 7KHFXUUHQW\HDU&RVWFHQWHU 6WDWLVWLFDO.H\)LJXUH (QWU\)RUPEDVHG 6HOHFW


&XUUHQWSODQYDOXH

15

'LVWULENH\ 1

6DYH\RXUGDWD

© SAP AG AC410 6-54

2-6-3 CCA: Planning → Set planner profile

3ODQQHUSURILOH 6$355(QWHU

2-6-4 &&$3ODQQLQJ→&RVWV$FWLYLW\LQSXW→&KDQJH→*RWR→1H[WOD\RXW5

)LHOGQDPHRUGDWDFODVV 9DOXHV9HUVLRQ )URPSHULRG 7RSHULRG )LVFDO\HDU 7KHFXUUHQW\HDU&RVWFHQWHU &RVWHOHPHQW 5HVRXUFHV 6$37UDLQ(QWU\)UHH 6HOHFW


2-6-5 The resource price for the SAP course days.

2-6-6 Enter in the 'HSHQGHQF\W\SH (R) column.

(QWHUEnter in the 'HSHQGHQF\VRXUFHW\SH column.

(QWHUThe dependency source quantity of 180 pieces results from the employee-related planning for course attendance.15 employees per period (12)

Enter a in the dependency quantity column.(QWHU

The costs planned for the SAP course days total 126,000.

6DYH\RXUGDWD

© SAP AG AC410 6-55

2-7

2-7-1 &&$3ODQQLQJ→3ODQQLQJDLGV→3HULRGLFUHSRVWLQJ→([WUDV→&\FOH→&UHDWH

)LHOGQDPHRUGDWDFODVV 9DOXHV&\FOH 3386WDUWGDWH FXUUHQWILVFDO\HDU&RS\IURP&\FOH 38

(QWHU

2-7-2 *RWR→2YHUYLHZVHJPHQWVSelect the first segment.

Click on the &KRRVH icon.

Change the entry in the 9DULDEOHSRUWLRQVW\SH field to 3ODQVWDWLVWLFDONH\ILJXUHV

7\SHRIYDULDEOHSRUWLRQV 6WDWLVWLFDONH\ILJXUHVSODQ&\FOH→)RUPDOFKHFN6DYH\RXUGDWD

2-8

2-8-1 *RWR→%DFN[

)LHOGQDPHRUGDWDFODVV 9DOXHV3HULRG WR)LVFDO\HDU 7RGD\VGDWH


&\FOH 338

3HULRGLF5HSRVWLQJ→([HFXWH

2-8-2 Return to the initial screen for plan periodic repostings.

Deselect 7HVWUXQ3HULRGLFUHSRVWLQJV→([HFXWH

© SAP AG AC410 6-56

2-9

2-9-1&&$,QIRUPDWLRQV\VWHP→5HSRUWVIRU&RVW&HQWHU$FFRXQWLQJ→3ODQ$FWXDOFRPSDULVRQV→&RVWFHQWHUV$FWXDO3ODQ9DULDQFH

)LHOGQDPHRUGDWDFODVV 9DOXHV&RQWUROOLQJDUHD )LVFDO\HDU 7RGD\VGDWH)URPSHULRG 7RSHULRG 9HUVLRQ &RVWFHQWHUJURXS %

3URJUDP→([HFXWH

2-9-2 Click the 1DYLJDWLRQRQRIIicon

Go to the 9DULDWLRQ&RVWFHQWHUwindow.

Double-click on a cost center to call up the corresponding report and checkthe results of the automatic planning.

2-10

2-10-1 &&$3ODQQLQJ→$OORFDWLRQV→$VVHVVPHQW→([WUDV→&\FOH→&UHDWH

)LHOGQDPHRUGDWDFODVV 9DOXHV&\FOH 3$66(666WDUWGDWH FXUUHQWILVFDO\HDU&RS\IURP&\FOH $66(66

(QWHU

2-10-2 *RWR→2YHUYLHZVHJPHQWV

2-10-3 Select the ,76HUYLFH segment.



7\SHRIYDULDEOHSRUWLRQV 6WDWLVWLFDONH\ILJXUHVSODQ6DYH\RXUGDWDConfirm the &XVWRPL]LQJRUGHU dialog box.

© SAP AG AC410 6-57

2-10-4 *RWR→6HJPHQWRYHUYLHZSelect the 9HKLFOHVor9HKLFOHVQHZsegment.



7\SHRIYDULDEOHSRUWLRQV 6WDWLVWLFDONH\ILJXUHVSODQ6DYH\RXUGDWD

2-11

2-11-1 *RWR→%DFN

)LHOGQDPHRUGDWDFODVV 9DOXHV3HULRG WR)LVFDO\HDU 7RGD\VGDWH


&\FOH 3$66(66


2-11-2 Return to the initial screen for plan assessment.

Deselect 7HVWUXQ$VVHVVPHQW→([HFXWH

2-12

2-12-1&&$,QIRUPDWLRQV\VWHP→5HSRUWVIRU&RVW&HQWHU$FFRXQWLQJ→3ODQ$FWXDOFRPSDULVRQV→&RVWFHQWHUV$FWXDO3ODQ9DULDQFH

)LHOGQDPHRUGDWDFODVV 9DOXHV&RQWUROOLQJDUHD )LVFDO\HDU 7RGD\VGDWH)URPSHULRG 7RGD\VGDWH7RSHULRG 7RGD\VGDWH9HUVLRQ &RVWFHQWHUJURXS %

3URJUDP→([HFXWH

© SAP AG AC410 6-58

2-12-2 Click the 1DYLJDWLRQRQRIIicon

Go to the 9DULDWLRQ&RVWFHQWHUwindow.

Double-click on each cost center in the consulting cost center group to callup the corresponding report, and check the credit.

All cost centers are completely credited by the plan assessment.

2-12-3 The following balances arise on the consulting cost centers in the actualdata:

301## (FI/CO Consulting) - 138,084.75

302## (LO Consulting) - 117,915.25

2-12-4 The actual activity of the junior consultant is 200 hours less than planned.

2-12-5 Normally, the cause of an actual/plan variance is a lower or higher debit ofactual costs than originally planned.

Cost center 301## in particular, was debited less than planned, due to thetraining, salaries, and vehicles cost elements.

Cost center 302## in particular, was debited more than planned, due tosalary and telephone costs, as well as use of IT services.

© SAP AG AC410 6-59

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3-1

3-1-1 &&$→3ODQQLQJ→3ODQQLQJDLGV→&RS\→3ODQWR3ODQ

)LHOGQDPHRUGDWDFODVV 9DOXHV&RVWFHQWHUJURXS %&RS\IURP9HUVLRQ 3HULRG to )LVFDO\HDU &XUUHQW7DUJHWV9HUVLRQ 3HULRG to )LVFDO\HDU 1H[W\HDU([LVWLQJSODQQLQJGDWD 'RQRWFKDQJH

Select 7HVWUXQ and 'HWDLOOLVWV.&RS\→([HFXWH

3-1-2 Primary costs, activities, statistical key figures

3-1-3 On the &RS\3ODQQLQJ,QLWLDO6FUHHQ([WUDV→1RWHVYou can copy only business transactions that can be planned manually.

3-1-4 Deselect 7HVWUXQ&RS\→([HFXWH

© SAP AG AC410 6-60

3-2

3-2-1 &&$→,QIRUPDWLRQV\VWHP→5HSRUWVIRU&RVW&HQWHU$FFRXQWLQJ→3ODQQLQJ5HSRUWV→&RVW&HQWHUV3ODQQLQJ2YHUYLHZ

)LHOGQDPHRUGDWDFODVV 9DOXHV&RVWFHQWHU )LVFDO\HDU 1H[W\HDU3HULRG to 9HUVLRQ


3-3

3-3-1 &&$→3ODQQLQJ→3ODQQLQJ$LGV→5HYDOXDWH→&RVWV→([WUDV→5HYDOXDWLRQ→&UHDWH

)LHOGQDPHRUGDWDFODVV 9DOXHV5HYDOXDWLRQ 6DODU\)LVFDO\HDU 1H[W\HDU9HUVLRQ

(QWHU

3-3-2

7H[W 6DODU\LQFUHDVHRI&RVWFHQWHUJURXS %&RVWHOHPHQW

3-3-3 *RWR→'HILQLWLRQ

)LHOGQDPHRUGDWDFODVV 9DOXHV)URP 7R &RVWV

6DYH\RXUGDWD

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3-3-4 On the 3ODQ5HYDOXDWLRQ,QLWLDO6FUHHQ

)LHOGQDPHRUGDWDFODVV 9DOXHV9HUVLRQ 3HULRG WR)LVFDO\HDU 1H[W\HDU


5HYDOXDWLRQ 6DODU\

5HYDOXDWLRQ→([HFXWH

3-3-5 Deselect 7HVWUXQ5HYDOXDWLRQ→([HFXWH

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3-4-2 Position your cursor on the report row FRVWHOHPHQW'LVSOD\OLQHLWHPVLFRQDouble-click on the line item of the revaluation.

Business transaction RKP1: Primary Costs Planning

Original transaction KPUW: Plan revaluation

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n The central tool for defining reports within the information system is the 5HSRUW3DLQWHU.You can define reports that correspond to your VSHFLILFUHSRUWLQJUHTXLUHPHQWV

n Report Painter reports are defined using a graphic reporting structure, in which the rows and columnsof the report are displayed as they are later shown in the report (WYSIWYG - “:KDW\RXVHHLVZKDW\RXJHW”).

n The Report Painter provides a selection of functions that you can use to define reports quickly andeasily. The 5HSRUW:ULWHU (provided for complex report definition) is more demanding, but enablesyou to create a highly detailed report layout with its additional functions.

n The standard R/3 system provides a large number of reports.

n When you work with the Report Painter, you can see that the system contains defaulted standardreports. If you want to create user-defined reports, you can copy the standard reports and change therequirements accordingly. Examples of 5HSRUW3DLQWHUUHSRUWV are:

• Area: Cost elements, Cost centers: Actual/Plan/Variance, Cost centers: Drilldown by partner

• Area: Cost centers

• Area: Statistical key figures, Cost centers: Variances Cost centers: Splitting

n The following are QRW5HSRUW3DLQWHUUHSRUWV:• Planning overview

• Prices

• Line item report

• Document display

• Master data directory

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n You GHILQHWKHUHSRUWFROXPQVusing the characteristics, key figures, and predefined columns youselected for the library. Alternatively, you can use a column model for column definition. You canalso define formula columns to show a variance between columns, for example.

n You GHILQHWKHUHSRUWURZV using the characteristics you selected for your report library.Alternatively, you can use a row model for your row definition. You can also define formula rows tocreate and show a total of more than one report row.

n Use the JHQHUDOVHOHFWLRQVto define the characteristics you want to use to select the data for theentire report. However, you can only use characteristics that are not used in individual columns orrows in the general selections.

n The intersections of rows and columns are cells. In Report Painter, you can work with rows,columns, and individual cells. You need to select the cells that you want to work with. ´The cells thatyou selected are available in the formula editor in the entire report. This means that you can use thecells, for example, to define a column called "Percentage portion of the revenue".

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5HSRUWJURXSl &KDUDFWHULVWLFVCriteria for selectingdata records(cost element,version,...)

l .H\)LJXUHVValue fields in theselected data records

l 3UHGHILQHGFROXPQVCombination ofcharacteristics and keyfigures

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n &KDUDFWHULVWLFVare fields that display criteria that you used in the data selection. Examples ofcharacteristics are “Cost center”, “Cost element”, and “Fiscal year”.

n .H\ILJXUHVare numeric fields that you can evaluate in a report. Examples are “Costs, activityquantity, planned activity quantity”, or “Costs in company code currency”.

n 3UHGHILQHGFROXPQVconsist of a key figure and one or more characteristics. They faciliate thedefinition of frequently-used columns. Examples are “Actual costs in controlling area currency”,or “Plan costs in controlling area currency”.

n All of the reports are kept in V\VWHPOLEUDULHV The transfer structure for the Report Painter and theReport Writer is a report table predefined by SAP that cannot be changed. In Cost CenterAccounting, this is the CCSS table. A library contains the characteristics, key figures, and predefinedcolumns from the report table, which you can use for your Report Painter or Report Writer reports.The corresponding table names are in the header of each library.

n The standard reports for Cost Center Accounting for the full costs method are in the 9.OLEUDU\,and the reports for the marginal costing method are in the *.OLEUDU\. Use the 1AB library forvariances, and the 1RU library for summary reports. The 1CT library, which forms the base of theRWCOOM report table, was created especially for cost accounting reports.

n Once you have defined a report, you need to assign it to a UHSRUWJURXS. A report group shouldcontain all of the reports from a library that use the same or similar data, but display it differently.All reports in a reort group are run simultaneously, enabling you to move between different reportsin the report display. You can transfer the report groups to the report menu of an activity group.

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n In the Report Painter report, you can QDYLJDWHWKURXJKWKHGDWDLQVHYHUDOGLIIHUHQWZD\V, or bychanging the reporting structure. You can modify the report online, so that it meets your specificrequirements.

n The most important DGGLWLRQDOIXQFWLRQV are on buttons with text commands or icon commands.For example:

• You can download the report to your PC (for example, formatted data transfer in MS Excel).

• You can set threshold values to select or ignore certain rows in the report that was run.

• The sender function enables you to mail reports. You no longer need to create an extract for this.The report is always sent in HTML format as an attachment to a mail, which means that it can besent outside of the system without any problem.

• Other functions: Sorting report rows, hiding or showing rows, changing the number format,entering a summation level for a display of summaries only, and so on.

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n If you VDYHUHSRUWVLQH[WUDFWV, then you have faster access to the data saved. Report extracts forgroups support navigation in the group with the "Variation" function.

n It is possible to select data from the database to create an ad-hoc report with the most currentinformation.

n It is also possible to read from DUFKLYHGDWD. Reports are used for providing archived information.

n To create extracts, switch to the expert mode. Then you can choose &UHDWH H[WUDFW before you runthe report, or you can choose <HV on the dialog box that appears when you exit the report. Theselection parameter and the time of the report definition automatically characterize the extract.

n In ([WUDFW0DQDJHPHQWin FXVWRPL]LQJ, you specify the user-specific settings for the data access.The following options are provided for this:

• New selectionThe system reselects the data and does not use existing extracts for the specified selectioncriteria.

• Display extractIf existing extracts fulfil the selection criteria, then the R/3 system displays them in a dialog boxfor selection. If none of the extracts fulfil the criteria then the R/3 system uses the current datarecords.

• Automatic display of the current extractThe R/3 system automatically displays the most current extract.

n You can GLVSOD\all of the H[WUDFWVin an overview, or you can SULQWor GHOHWHthem, or change theH[SLUDWLRQGDWH.

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n ([DPSOHIRUUHSRUWLQJIRUSHULRGHQGFORVLQJAt the end of a period, you want to provide yourcost center manager with an up to-date report on the cost center. However, you want to keep theexpense and system load to a minimum.

n 3URFHHGDVIROORZVn Save the report parameters and the variation selection criteria for the report in a variant. Then you

can enter the time that the report is to be run, or set the 3HULRGLFH[HFXWLRQ indicator to run the reportin the background. The variant is assigned to the background job.

n Set the user parameters for the cost center manager, so that the system provides the reports for yourarea of responsibility, and the latest data is called up.

n During period-end closing, the background job creates an extract for the highest node in yourstandard hierarchy. If a central department regularly runs the report for period-end closing, it canhave authorization for running the program, but does not necessarily have to have authorization todisplay the results.

n Each cost center manager can quickly and easily display the relevant reports required. Cost centermanagers cannot call up extracts from the areas of responsibility of other managers.

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n Summarization enables you to summarize transaction data in a controlling area at cost center grouplevel. The system VDYHV the summarized data in the totals table LQWKHLURZQGDWDUHFRUG.

n 6XPPDUL]DWLRQis useful if you want to run a large number of reports for your entire cost centerhierarchy on the data that was totaled.

n You can use summarization for the highest node in the standard hierarchy, or for a another hierarchy.After summarization, you can use the totals records for the nodes when running reports. Theruntimes of the reports are significantly shorter than when totals records are used for lower-level costcenters as the data has to be read online.

n 3HUIRUPDQFH can be improved if you ignore the information saved in the totals records at cost centerlevel. You define the detail when you use summarization for your own cost center hierarchy.

n You need to create a UHSUHVHQWDWLYHFRVWFHQWHU for each cost center group for which you want tocreate totals. Then you need to assign this cost center to the corresponding group. The representativecost centers are assigned to report information in the maintenance for cost center groups, bychoosing the Extras function.

n SAP provides a VWDQGDUGUHSRUW to enable you to analyze the summarized data. You can base yourown report definition on this report.

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• Create and call up an extract for a report.

• Define user settings for extract management.

• Send a report to another user.

At period end, each cost center manager wants to analyze the data fortheir cost center. As a rule, they all use the same reports. Report creationtakes a great deal of time if data volumes are large and your project teamis trying to find a way around this problem. You suggest running thereports at consulting department level, and then saving them as extracts.If the cost center managers call up the reports for your department, youcan call up the report extracts already created.

1-1 Execute your reporting using extracts.

1-1-1 Set up the expert mode for your Report Writer reports.

1-1-2 Call up the &RVW&HQWHUV$FWXDO3ODQ9DULDQFHreport for the FXUUHQWSHULRG,version , and for the entire consulting department (%) in version .

1-1-3 Exit the report and, on the dialog box that is displayed, confirm that you want tocreate an extract. Enter ([WUDFW as the name and set the H[SLUDWLRQGDWHtoWRPRUURZ. Save your entry.

1-1-4 To be able to access this extract, specify under 'DWDVRXUFH that you want theH[WUDFWVGLVSOD\HG.

1-1-5 As manager of cost center (FI/CO consulting) you want to call up thedata for your cost center for the FXUUHQWSHULRG, version in the &RVW&HQWHUV$FWXDO3ODQ9DULDQFHreportCall up the extract you created earlier.

1-1-6 In the report, you want to be certain that the data displayed is indeed the extractdata. To do so, access the selection log.

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1-1-7 After the extract was created, a posting was made to cost center 301## (FI/COconsulting). Does this information appear in the report when you call up theextract a second time?

_______________________________________________________________

_______________________________________________________________

_______________________________________________________________

1-1-8 The expiration date of your extract (([WUDFW) appears to be dated too early.([WHQGthe expiration date byIRXUGD\V.You also decide to DVVLJQ a SDVVZRUG for your extract.

1-1-9 You want to ensure that the system always displays the PRVWUHFHQWH[WUDFW fora report. In Customizing, enter this information in the user settings for extractmanagement.

1-2 The manager of cost center (LO consulting) wants a report to be sent to theirdeputy, as the deputy is not authorized to run reports.

1-2-1 Call up the &RVW&HQWHUV$FWXDO3ODQ9DULDQFHreport for the FXUUHQWSHULRGinversion and for cost center (FI/CO consulting).

1-2-2 Send the report to the deputy for this cost center. Write a short note to therecipient and enter their user ID as the address. (In this exercise, use your ownuser ID or that of your neighbor.)

1-2-3 Check whether the message arrived at your work center. Call up the notice.Choose "Continue" and display the report.

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1-1-3 5HSRUW→([LWSelect the &UHDWHH[WUDFW indicator.

Exit the report:

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1-1-4 On the report selection screen, choose 'DWDVRXUFHSelect the 'LVSOD\H[WUDFW indicator.

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1-1-5 Place the cursor on your extract.

Enter

3URJUDP→([HFXWH

1-1-6 ([WUDV→6HOHFWLRQORJThe name and time of the saved data is the same as that of the extractdescription ([WUDFW.

1-1-7 An extract is a snap-shot of a report at a particular time. Those postings thatyou make after having created the extract are therefore not included and canonly be displayed by reselecting the data.

1-1-8 (QYLURQPHQW→([WUDFWGLUHFWRU\Select "2QO\VHOIFUHDWHGH[WUDFWVand "&UHDWHGLQWKHODVWGD\V3URJUDP→([HFXWHSelect an extract by placing your cursor on the button in the first column ofthe extract row.

([WUDFWV→&KDQJHH[SLUDWLRQGDWHRIWKHVHOHFWHGH[WUDFWVEnter the new expiry date in the ([SLUHVRQ field.

([WUDFW→3DVVZRUG→&KDQJHEnter your new password twice.

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1-1-9 ,0*→&RQWUROOLQJ→&RVW&HQWHU$FFRXQWLQJ→,QIRUPDWLRQ6\VWHP→8VHU6HWWLQJV→6SHFLI\6HWWLQJVIRU([WUDFW0DQDJHPHQWEnter your user $&.

3URJUDP→([HFXWHConfirm the dialog box.

Select your user.

8VHUVHWWLQJV→&KDQJHUnder extract selection, choose "'LVSOD\WKHPRVWUHFHQWH[WUDFWDXWRPDWLFDOO\&RS\icon.

6DYH\RXUGDWD

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1-2

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3URJUDP→([HFXWHEnter your password.

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1-2-2 5HSRUW→6HQGEnter a note, for example "Please call back"

Receiver AC410-## (your user or that of your neighbor)

'RFXPHQW→6HQG

1-2-3 2IILFH→:RUNSODFH→,QER[→8QYLHZHGGRFXPHQWVSelect your document with a double-click.

Confirm the note by choosing (QWHU'RFXPHQW→([HFXWHEnter your password.

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)UHTXHQWO\8VHG0HQX3DWKV$FWLYLWLHV 0HQX3DWK2UJDQL]DWLRQDO8QLWVImplementation guide 7RROV→$FFHOHUDWHG6$3→&XVWRPL]LQJ→

3URMHFW3URFHVVLQJ→*RWR→'LVSOD\,FRQ6$35HIHUHQFH,0*

Create and maintaincontrolling areas

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0DVWHUGDWDMaintain standard hierarchy $FFRXQWLQJ→&RQWUROOLQJ→&RVW&HQWHU

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Create cost centers $FFRXQWLQJ→&RQWUROOLQJ→&RVW&HQWHU$FFRXQWLQJ→0DVWHUGDWD→&RVWFHQWHU→,QGLYLGXDOSURFHVVLQJ→&UHDWH

Create cost elements

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Create activity types $FFRXQWLQJ→&RQWUROOLQJ→&RVW&HQWHU$FFRXQWLQJ→0DVWHUGDWD→$FWLYLW\W\SH→,QGLYLGXDOSURFHVVLQJ→&UHDWH

Assign activity type /maintain cost center

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Create statistical key figures $FFRXQWLQJ→&RQWUROOLQJ→&RVW&HQWHU$FFRXQWLQJ→0DVWHUGDWD→6WDWLVWLFDONH\ILJXUHV→,QGLYLGXDOSURFHVVLQJ→&UHDWH

Create cost center groups $FFRXQWLQJ→&RQWUROOLQJ→&RVW&HQWHU$FFRXQWLQJ→0DVWHUGDWD→&RVWFHQWHUJURXS→&UHDWH

Create selection variant $FFRXQWLQJ→&RQWUROOLQJ→&RVW&HQWHU$FFRXQWLQJ→0DVWHUGDWD→&RVWFHQWHU→&ROOHFWLYHSURFHVVLQJ→&KDQJH→(QYLURQPHQW→0DLQWDLQVHOHFWLRQYDULDQWV

Change more than one costcenter in a list screen

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$FWLYLWLHV 0HQX3DWKDefine time-dependent fieldsfor cost centers.

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Define list variants forcollective processing of costcenters

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Integrated, planning,activating

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Plan statistical key figures $FFRXQWLQJ→&RQWUROOLQJ→&RVW&HQWHU$FFRXQWLQJ→3ODQQLQJ→6WDWLVWLFDONH\ILJXUHV→&KDQJH

Plan activity types $FFRXQWLQJ→&RQWUROOLQJ→&RVW&HQWHU$FFRXQWLQJ→3ODQQLQJ→$FWLYLW\RXWSXW3ULFHV→&KDQJH

Plan costs / Activity outputfor a cost center

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Copy actual to plan $FFRXQWLQJ→&RQWUROOLQJ→&RVW&HQWHU

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Create plan revaluation $FFRXQWLQJ→&RQWUROOLQJ→&RVW&HQWHU$FFRXQWLQJ→3ODQQLQJ→3ODQQLQJDLGV→5HYDOXDWH→&RVWV→([WUDV→5HYDOXDWLRQ→&UHDWH

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Enter cost center budgets $FFRXQWLQJ→&RQWUROOLQJ→&RVW&HQWHU$FFRXQWLQJ→3ODQQLQJ→&RVWFHQWHUEXGJHWV→&KDQJH

Create distribution key ,0*→&RQWUROOLQJ→&RVW&HQWHU$FFRXQWLQJ→3ODQQLQJ→0DQXDO3ODQQLQJ→0DLQWDLQ8VHU'HILQHG'LVWULEXWLRQ.H\V→&UHDWH'LVWULEXWLRQ.H\V

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Define reports

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Settings for extractmanagement

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&RVW(OHPHQW/LVW&RVWHOHPHQW 1DPH

400000 Raw materials 1

400001 Scrapping raw materials

400010 Raw materials 2

403000 Supplies/consumables

404000 Spare parts

405000 Packaging consumption

410000 Trading goodsconsumption

410001 Scrapping trading goods

415000 Costs of externalprocurement

416100 Electricity costs (fixed)

416200 Electricity costs (variable)

416300 Water

417000 Activities purchased

419000 Devaluation forimpending valuefluctuations

420000 Direct labor costs

421000 Indirect labor costs

422000 Idle time compensation

430000 Salaries

431000 Ancillary wage costs

432000 Ancillary salary costs

434000 Standard vacationallowance

435000 Standard annualallowance

440000 Statutory benefit expenses

445000 Standard annualallowance

446000 Contribution to Workers’CompensationAssociation

447000 Support expenses

© SAP AG AC410 9-10

&RVWHOHPHQW 1DPH449000 Miscellaneous personnel

costs

451000 Building maintenance

452000 Plant maintenance,machinery and equipment

453000 Plant maintenancetarget=actual

459000 Miscellaneous plantmaintenance costs

460000 Net worth tax

462000 Bill of exchange tax

463000 Trading capital tax

464000 Motor vehicle tax

465000 Miscellaneous taxes

466000 Insurance’s

470000 Office and workshopspace costs

471000 Machinery rental

472000 Shipping costs

473000 Postage

473110 Telephone rental

473120 Telephone usage (units)

474100 Travel expenses (lumpsum taxation)

474210 Travel expenses(accommodation)

474220 Travel expenses (meals)

474230 Travel expenses (journeyand flight costs)

474240 Miscellaneous travelexpenses

474250 Travel expenses(entertainment)

474280 Travel expenses to betaxed in a lump sum

474290 Travel expenses(advance)

474295 Travel expenses (cashadvance)

475000 Motor vehicle costs

476000 Office supplies

© SAP AG AC410 9-11

&RVWHOHPHQW 1DPH476100 IT supplies

476500 Miscellaneous generaladministrative costs

476900 Miscellaneous costs

477000 Advertising and salescosts

479000 Bank transaction costs

481000 Cost-accountingdepreciation

481100 Minor complex fixedassets

482000 Cost-accountingdepreciation

483000 Accrued interest

484000 Accrued business risks

489000 Miscellaneous accruedcosts

611000 Direct activity allocation(DAA): Production setup

612000 Direct internal activityallocation (DIAA):Administration

613000 DAA: Setup

614000 DAA: Internal transport

615000 DAA: Repairs

615500 DIAA: Quality

616000 DAA: Inspection

617000 DAA: Energy

618000 DAA: IT

619000 DAA: Production hours

620000 DAA: Machine costs

621000 DAA: Engineering

622000 DIAA: HRAdministration

622500 DIAA: Site

623000 DAA: Burn in

624000 DAA: QA check

625000 DAA: Setup

626100 DAA: Junior consultant

© SAP AG AC410 9-12

&RVWHOHPHQW 1DPH626200 DAA: Senior consultant

626300 DAA: Manager

629000 Time entry

629010 Payroll accounting

629020 Check credit status

629030 Credit management

629100 Paint

629110 Drying time

629310 Test non-inventorymaterials

629500 Purchasing non-inventorymaterials

629600 Material staging 1

629610 Material staging 2

629620 Goods receipt non-inventory

629700 Sales order processing

629800 Order confirmation

629900 Production orderprocessing

630000 General assessment

631000 Cafeteria assessment

631100 Vehicles assessment

631200 HR assessment

631300 Corporate Servicesassessment

631400 Cafeteria assessment

631500 Telephone assessment

632000 Indirect activity allocation(IAA): Cafeteria

633000 IAA: Cafeteria

634000 IAA: Telephone

635000 IAA: Telephone rental

636000 IAA: Vehicles

637000 IAA: HR

638000 IAA: Administration

638100 IAA: Production

638500 IAA: IT

639000 IAA: Machine costs

© SAP AG AC410 9-13

&RVWHOHPHQW 1DPH639100 IAA: IT installations

639200 IAA: Energy

640000 Internal Indirect ActivityAllocation (IIAA) ABC:General

641000 IIAA ABC:Miscellaneous

641100 IIAA ABC: Repairs

641200 IIAA ABC: Machines

641300 IIAA ABC: Burn in

641400 IIAA ABC: Clerk hours

641500 IIAA ABC: Materialhandling

641600 IIAA ABC: Sales support

648000 ABC Process flowplanning: Assessment

648100 Production monitoring:Assessment

648200 Standard PC assembly:Assessment

648300 PC configuration(assembly): Assessment

648400 Draft and design of newproducts: Assessment

649000 ABC General:Assessment

649100 ABC quality assurance:Assessment

649200 ABC Finance &Administration:Assessment

649300 ABC Marketing:Assessment

649400 ABC S&D: Assessment

649500 ABC inquiries:Assessment

649600 ABC S&D: Quotations

649700 ABC Production:Assessment

649800 ABC Logistics:Assessment

649900 ABC Plant Maintenance:

© SAP AG AC410 9-14

&RVWHOHPHQW 1DPHAssessment

649910 ABC R&D: Assessment

650000 Order settlement

651000 Order settlement:Material

652000 Order settlement: Internalactivity

652500 Settlement interest

653000 Order settlement: Qualitycosts

655100 Order settlement: Rawmaterials

655110 Order settlement: Othermaterials

655200 Order settlement: HR

655300 Order settlement:Administration

655400 Order settlement: S&D

666000 Settlement: Revenues

671110 COS: Direct costs

671111 WIP Creation: SE

671112 WIP Balance: SE

671115 Valuated revenues

671120 COS: Overhead costs

671121 WIP: Creation overheadcosts

671130 COS: Production costs

671131 WIP: Creation overheadcosts

671140 COS: Administration andsales overhead costs

671141 WIP: Creation VV

672111 WIP: Direct costs

672112 Breakdown inventory: SE

672121 WIP: Overhead costs

672122 Breakdown inventory:Overhead costs

672131 WIP Production costs

672132 Breakdown productioncosts

© SAP AG AC410 9-15

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672141 WIP S&A

672142 Breakdown VV Inventory

672200 Profit portion in inventory

672300 Inventory with revenue

673111 Creation SE inventory_

673112 Breakdown of SEinventory

673121 Creation of overhead costinventory

673122 Breakdown of overheadinventory

673131 Creation of productioncost inventory

673132 Breakdown of productioncost inventory

673141 Creation of VV inventory

673142 Breakdown of VVinventory

673211 Creation of inventory forimpending losses

673212 Provision of Inventory forimpending losses

673221 Value adjustment:Provision for impendinglosses

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 ofcommission

675500 Revenues

690000 Assessment PA:Administration

© SAP AG AC410 9-16

&RVWHOHPHQW 1DPH691000 Assessment PA: S&D

692000 Assessment PA:Marketing

693000 Assessment PA: Sales

694000 Assessment PA:Production