7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 1/334
© SAP AG AC610 Preface-1
? SAP AG 2003
AC610 Profit Center Accounting
? SAP AG
THE BEST-RUN BUSINESSES RUN SAP
© SAP AG 2003
AC610Profit Center Accounting
? SAP R/3 Enterprise
? 2003/Q3
? Material number 50061572
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 2/334
© SAP AG AC610 Preface-2
? SAP AG 2003
Copyright 2003 SAP AG. All rights reserved.
No part of this publication may be reproduced or transmitted inany form or for any purpose without the express permission ofSAP AG. The information contained herein may be changedwithout prior notice.
All rights reserved.
Copyright
Trademarks:
? Some software products marketed by SAP AG and its distributors contain proprietary softwarecomponents of other software vendors.
? Microsoft®, WINDOWS®, NT®, EXCEL®, Word®, PowerPoint® and SQL Server® are registeredtrademarks of Microsoft Corporation.
? IBM®, DB2®, DB2 Universal Database, OS/2®, Parallel Sysplex®, MVS/ESA, AIX®, S/390®,
AS/400®, OS/390®, OS/400®, iSeries, pSeries, xSeries, zSeries, z/OS, AFP, Intelligent Miner,WebSphere®, Netfinity®, Tivoli®, Informix and Informix® Dynamic ServerTM are trademarks ofIBM Corporation in USA and/or other countries.
? ORACLE® is a registered trademark of ORACLE Corporation.? UNIX®, X/Open®, OSF/1®, and Motif® are registered trademarks of the Open Group.? Citrix®, the Citrix logo, ICA®, Program Neighborhood®, MetaFrame®, WinFrame®, VideoFrame®,
MultiWin® and other Citrix product names referenced herein are trademarks of Citrix Systems, Inc.? HTML, DHTML, XML, XHTML are trademarks or registered trademarks of W3C®, World Wide Web
Consortium, Massachusetts Institute of Technology.
? JAVA® is a registered trademark of Sun Microsystems, Inc.? JAVASCRIPT® is a registered trademark of Sun Microsystems, Inc., used under license for technology
invented and implemented by Netscape.
? MarketSet and Enterprise Buyer are jointly owned trademarks of SAP AG and Commerce One.? SAP, SAP Logo, R/2, R/3, mySAP, mySAP.com, and other SAP products and services mentioned
herein as well as their respective logos are trademarks or registered trademarks of SAP AG in Germany
and in several other countries all over the world. All other product and service names mentioned are thetrademarks of their respective companies.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 3/334
© SAP AG AC610 Preface-3
? SAP AG 2003
Course Prerequisites
? Basic knowledge and experience in Controlling/Financial Accounting
? Knowledge of Overhead Cost Controlling,Product Cost Controlling and ProfitabilityAnalysis
? SAP01 – R/3 Overview (recommended)
? AC040 Cost and Revenue Accounting
? AC410 Cost Center Accounting (recommended)
? Good working knowledge of Windows operatingenvironment
? Knowledge of Report Painter / Report Writer
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 4/334
© SAP AG AC610 Preface-4
? SAP AG 2003
Target group
? Training course AC610 is intended for:
? Project team members responsible for implementing
Profit Center Accounting
? Accounting personal responsible for profitabilityreporting
? Duration: 3 days
Notes to the user
? The training materials are not teach-yourself programs. They complement the course instructor's
explanations. On the sheets, there is space for you to write down additional information.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 5/334
© SAP AG AC610 1-1
? SAP AG 1999
Contents:
? Course Goals
? Course Objectives
? Course Content
? Course Overview Diagram
? Main Business Scenario
Course Overview
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 6/334
© SAP AG AC610 1-2
? SAP AG 2003
Aims of the course
This course will prepare you to:
? understand the business purpose of Profit CenterAccounting
? describe and maintain Profit Center Accountingglobal settings, including master data
? identify the various sources of actual data, use therelevant transactions, and process the resultingtransaction data
? understand plan integration and use the associatetools
? summarize, analyze and evaluate profit center data
? understand the fundamentals of the transfer pricingsolution
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 7/334
© SAP AG AC610 1-3
? SAP AG 2003
Course Objectives
On completion of this course, you will be able to? set up the Profit Center Accounting application
? differentiate between Profit Center Accountingand Profitability Analysis
? use the essential functions of Profit CenterAccounting in the context of Planning and
Actual business processes
?
understand the business purpose of ProfitCenter Accounting as it relates to ProfitabilityManagement
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 8/334
© SAP AG AC610 1-4
? SAP AG 2003
Unit 5 Transfer Prices
Unit 6 Profit Center Planning
Unit 7 Information System
Unit 8 Conclusion
Unit 1 Course Overview
Unit 2 Profitability Management
Unit 3 Master Data
Unit 4 Actual Data
Preface
Appendix
Course Content
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 9/334
© SAP AG AC610 1-5
? SAP AG 2003
Master Data
Information
System
Transfer Prices
Actual Data
Profit Center PlanningProfitability
Management
Course Overview Diagram
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 10/334
© SAP AG AC610 1-6
? SAP AG 2003
Main Business Scenario
? After several months of using the R/3 System,IDES Management has decided to startprofitability reporting.
? You are the employee of the IDES companywho has the task of evaluating how useful itwould be for the company to implement ProfitCenter Accounting.
? You will be responsible for the implementationof this application and manage it once it is inproduction.
? You have been working for some time inCO/FI. Armed with this experience, you want tofind out how to use Profit Center Accountingfor the orientation of the entire Controllingdepartment at IDES.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 11/334
© SAP AG AC610 2-1
? SAP AG 2003
Profitability Management
Contents:
? Definition of Profitability Management
? Profitability reporting options in the R/3 System
? Business purposes of CO-PA and EC-PCA
? Aspects of Profitability Management Approaches
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 12/334
© SAP AG AC610 2-2
? SAP AG 2003
Profitability Management: Objectives
On completion of this unit, you will be able to
? describe the business purposes of ProfitabilityAnalysis and Profit Center Accounting in theR/3 System
? identify information which can be obtained inProfitability Analysis and Profit Center Accounting
? clarify the aspect and scope of profitability
management in the R/3 System
? At the end of this unit, the course participant should be able to accomplish these tasks.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 13/334
© SAP AG AC610 2-3
? SAP AG 2003
Profitability Management: Course Overview Diagram
Actual Data
Master Data
Information
System
Transfer Prices
Profit Center Planning
Profitability
Management
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 14/334
© SAP AG AC610 2-4
? SAP AG 2003
Business Scenario: based
? Both cross-company and company-specific reporting is
required, in multiple currencies
? The set up of profit and loss reporting is multidimensionaland covers elements of the sales force, product lines,customers and other organizational units.
? Profitability information, including sales revenues, cost of
goods sold, (of the products sold), overheads andproduction variances, is analyzed.
? At the end of the period the overheads are settled to theprofitability segment.
? Reports on financial key figures, including cash flow, ROI
and EVA (Economic Value Added) are required.
? The corporation has legal entities in Germany, Italy, and the United States. It therefore requires the
ability to report sales and profitability both across the corporation in a corporate currency and withineach of the legal entities in their local currencies.
? The sales managers require summarized sales performance figures, like revenue, discounts, andsurcharges both along as well as across the lines of the company's sales structure, product lines, andcustomers.
? They also require both costs of goods sold and accountable fixed costs along these lines as well.The distinction of non-period costs (such as freight costs and insurance) is only made in Controlling.The ensuing overheads are settled to the distribution channels and areas of responsibility using defined
tracing factors.
? Enterprise Controlling requires a profitability report divided according to areas of responsibility. To
achieve more efficient financial controlling, it is absolutely essential to perform an analysis of balancesheet items and produce corresponding key figures.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 15/334
© SAP AG AC610 2-5
? SAP AG 2003
Terminology in Profitability Management
? SAP AG
Standard
Costing
FullAbsorption
Costing
Actual CostsActual Costs
Cost-of-Sales
Accounting
Non-cumu-lative Values
Non-cumu-lative Values
MarginsMargins
Return onInvestment
Return onInvestment
EconomicProfit
EconomicProfit
Cashflow
Cashflow
ContributionMargin
ContributionMargin
GrossSales
GrossSales
NetRevenue
NetRevenue
VariancesVariances
FixedCosts
VariableCosts
Direct Costs
SalesDeductions
SalesDeductionsPeriod
Accounting
PeriodAccounting
Plan CostsPlan CostsOverhead Costs
EVAEVA
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 16/334
© SAP AG AC610 2-6
? SAP AG 2003
Methods of Profitability Management
Factory output
CostCost--of of --Sales AccountingSales Accounting
RevenueSales deductions
Changes in stock value levelsin a finished productCapitalized internal activities
Changes to work in process…
Material costsPersonnel costs
DepreciationOther costs
RevenueSales deductions
Cost of sales…
Gross results
Operating profit Operating profit
Period AccountingPeriod Accounting
Sales and Marketing costsAdministration costs
Research and development
? The two accounting methods used for calculating profit are the cost-of-sales method and the period
accounting method. Regardless of the different methods of calculation used, both methods lead to thesame operating profit.
? With the cost-of-sales method, the emphasis is on matching the revenues for goods and/or services provided (the value that a company gains as a result of sales) against the related expenses for thoseitems (the value that is lost when products are transferred out of the company). Therefore, this
accounting method displays profit and loss information in a manner optimized for conducting marginanalyses, and as such it is optimal for profitability and sales accounting.
? With the period accounting method, the emphasis is on summarizing the activity and situational change
over a period of time, for a given organizational unit. Therefore, this accounting method presents therevenues and primary expenses that have been incurred during a given period of time and the changes instock value levels in a finished product, work-in-process, and capitalized activities. This method is
therefore better suited for the needs of production cost management.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 17/334
© SAP AG AC610 2-7
? SAP AG 2003
Profit Center
Profitabilitysegments
Profitability Report byAreas of Responsibility
Profitability Analysis byMarket Segments
Revenue 2000.00Conditions 100.00Cost ofgoods sold 460.00Contr. margin I 1440.00Sales costs 230.00.. .
Revenue 2000.00Personnel costs 468.00Material costs 230.00...Operating profit 1000.00Capital 12000.00ROI 12 %.. .
Procurement Storage Production Sales
Views of Profitability Management
Cost ofGoods Sold
? Classic profitability and sales accounting
CO-PA lets you analyze the profitability of your market segments, structured according to products,customers, orders, and summarizations of these and other characteristics. The aim is to provide your
sales, marketing, planning, and management organizations with decision-support from a market-oriented viewpoint. (information supply function)
? Enterprise Controlling
Profit Center Accounting provides information on operating profit at the level of areas of responsibility.These can be structured according to various criteria - by product division, location, function(production, sales) and so on.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 18/334
© SAP AG AC610 2-8
? SAP AG 2003
Which are the largest and
fastest growing customers?
(Key accounts)
Has the distribution chain reached
its contribution margin goal?
What was the success of the
sales promotion for a product
line?(Marketing profitability statement)
What is the impact of a pricing strategy for the revenue and
contribution margin
of a specific customer group?
Contributionof individual
market segments
Contribution margingoals of individualdistribution chains
PriceSensitivity
Success of
MarketingActivities
Typical Questions in Profitability Analysis
? The best way to illustrate the purpose of Profitability Management in the R/3 System is to think about
the following typical questions:
How much is: - the revenue
- the cost of goods manufactured
- the contribution margin
- the administrative and sales costs
- operating profit
for defined market segments.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 19/334
© SAP AG AC610 2-9
? SAP AG 2003
Profitability Analysis by Market Segments
Reporting Dimensions (Characteristics)
Customer Region
Sales OfficeBusiness Unit
Revenue
Costs
L o s s
P r o f i t
Sales Quantity
Revenue
Customer discount
Sales commission
Direct sales costs
Net revenue
Direct material costs
Direct costs of production
Contribution margin I
Material overheads
Production overheadsContribution margin II
Variances
Contribution margin III
Overhead Costs
Operating Profit
Product
Determine and analyze the
profi tabi l i ty of market segments
? Profitability Analysis makes it possible to provide an analysis of profit for any segment of the sales
market. Close cooperation between Marketing/Sales & Distribution and profitability and salesaccounting is absolutely essential for defining the characteristics (profitability segments) which form
these segments.
? The market segments and key figures (values, quantities) to be analyzed can be freely definable, soallowing maximum flexibility in market evaluation.
? Key figures are generally sales quantities, revenues, conditions, costs of goods manufacturedand so on.
? Profitability Analysis is carried out using a graphical navigation instruments, Drilldown Reporting,
which makes it possible to navigate comfortably within the multidimensional data contained in the profitability segments.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 20/334
© SAP AG AC610 2-10
? SAP AG 2003
Typical Questions in Profit Center Accounting
What is the operating profit for a profit center?
What value contribution does aProfit Center achieve as part of a
value-oriented-driven business?
Which responsibility areasexceeded their plan last month?
What goods and services are
exchanged at what price (transfer price) between profit centers?
Contribution of an organizational
unit
Profitability(EVA)
Internalexchange
of
services
CostManagement(Cost Center)
? The best way to illustrate the purpose of Profitability Management with Profit Center Accounting is to
think about some of the typical questions which can be answered.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 21/334
© SAP AG AC610 2-11
? SAP AG 2003
Profitability Accounting by Area of Responsibility
Objects to be Evaluated
Profit Center
Profit
Revenue
Sales Deductions
Cost of Goods Sold
Admin./Sales Overheads
Operating Profit
Accounts Payable
Accounts Receivables
Assets
Warehouse Stocks
Invested CapitalCost of Capital
Return on Investment
Accounts
ROI
Equity Turnover Return on SalesReturn on Net
Assets InvestedCapital
Determine and analyze profit, balance
and financial ratios by Pro fi t Center
? EC-PCA lets you analyze profit and loss for profit centers.
A profit center represents an independent organizational subunit that operates practically independentlyon the market, bears responsibility for its own costs and revenues, and can be expanded to become an
investment center. (Company within the company). Certain balance sheet items (assets, stock ofsemifinished and finished goods, payables, receivables) can be transferred to Profit Center Accountingon a periodic basis. The profit center approach therefore embodies the increasing rapprochement
between internal and external accounting, functioning as a connecting link between the two accountingconcepts.
ROI, EVA and cash flow analyses are therefore possible at profit center level.
? Derivation of profit centers is carried out on the basis of the assignment of warehouse stock, costobjects and overhead objects to the relevant profit centers. (Assignment in the material master, cost
center master, internal order, production order, sales order, sales order item, project, WBS element, product cost collector, network).
All profit-relevant business transactions are updated "statistically" in Profit Center Accounting at thesame time they are processed in the original components of the R/3 System. (Parallel accounting
system).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 22/334
© SAP AG AC610 2-12
? SAP AG 2003
Profitability Analysis
Value fields/cost or rev. elements
Revenue 1 000 000
Sales deductions 100 000--------------
Net revenuesNet revenues 900 000900 000
Direct material costs 400 000Direct costs of production 190 000Prod. variances by
variance categories 10 000--------------
Contribution margin 1Contribution margin 1 300 000300 000Material overheads 50 000Production overheads 50 000
--------------Contribution margin 2Contribution margin 2 200 000200 000
Research & develop. 10 000Marketing 50 000
Sales and administration 40 000--------------
Operating ProfitOperating Profit 100 000100 000
Profit Center Accounting
Cost and Revenue Elements800000 Revenues 1 000 000808000 Sales Deduction 100 000
--------------
Net revenuesNet revenues 900 000900 000893000 Cost of goods sold 690 000231000 Price differences 10 000
651000 Research & develop. 10 000671000 Marketing 50 000655000 Sales and
administration 40 000
--------------Operating ProfitOperating Profit 100 000100 000 ((--))160000 Acc. Payables (Delta) 800 000 (-)140000 Acc. Receivables
(Delta) 1 200 000300000 Stock (Delta) 450 000… --------------
Cash FlowCash Flow 750 000750 000
Cost of CapitalCost of Capital (11%) 82 000
Economic Value Added (EVA)Economic Value Added (EVA) 18 00018 000(Operating Profit / Cost of Capital)(Operating Profit / Cost of Capital)
Reporting
? Period operating results for defined profitability segments of Profitability Analysis are determined
methodically in accordance with cost of sales accounting.
? The provision of condition types from SD (Sales and Distribution), or cost components from costing,
allows a detailed analysis of the control factor "Operating Profit" for market segments divided by salesmarket (a multidimensional profitability segment of combined characteristic values represents a certainmarket segment), thus creating the prerequisites for an efficient target-group-oriented handling of the
market.
? To complete the cost reporting, the "classic" overheads of the overhead objects (cost centers, internalorders, processes) are periodically settled to the profitability analysis. The product variances, split by
reason for variance, are transferred to the profitability analysis during the settlement (periodic or fullsettlement) of the run schedule headers or production orders.
? Profit Center Accounting allows a profitability report by period or cost-of-sales accounting. If youdecide to use the CSA you need to define and determine functional areas which contain the relevantcost components as functional costs (cost of goods manufactured, sales costs, administrative costs,research and development costs). Specific balance sheet accounts can also be displayed on profit center
level (Investment Center) opening up a range of possibilities for financial analysis and allowing cashflow analyses and other profitability indicators to be displayed, for example Return on Investment(return on sales x equity turnover = return on net assets). This provides the basis for a value-oriented
management approach. (EVA analyses).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 23/334
© SAP AG AC610 2-13
? SAP AG 2003
FIFI
Cost and Revenue Accounting
Overhead CostControlling
Product CostSAP AG Controlling
ProfitabilityAnalysis
COCO
RevenueDiscounts
CostObject
ECEC--PCAPCA
SDSD
Profit Center Accounting
? Processes? Cost Centers? Internal Orders
Value Flow in Profit Center Accounting
PPPP MMMM
Stock WithdrawalOrder Delivery
? Internally, all profit-related business processes are also represented in Profit Center Accounting, in
addition to being mapped in the classic R/3 revenue and cost accounting modules (overhead costcontrolling, production cost controlling, profitability analysis).
? Profit Center Accounting is part of Enterprise Controlling and thus acts more or less as a 'background parallel controlling'. Your postings are defined as statistical because a profit center is not normallydirectly assigned. (Exception: P & L statement accounts, balance sheet accounts).
? You can transfer to Profit Center Accounting in realtime and directly (online), or by subsequent postingto the period end using special subsequent posting programs.
? You need to activate online data transfer in the profit center settings for the controlling area.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 24/334
© SAP AG AC610 2-14
? SAP AG 2003
? Profit Center ? Profit Center Groups
?
Accounts
ProfitabilityProfitabilityAnalysisAnalysis
COCO
ECEC--PCAPCA
Profit Center AccountingProfit Center Accounting
? Profitability Segments
? Characteristics? Characteristic Values? Characteristic Hierarchies
? Value Fields or Cost/Revenue Elements
COCO--PAPA
Objects in Profitability Management
? The objects for analysis in CO-PA are the individual profitability segments which are dynamically
formed and represent a specific combination of characteristic values (values of the defined reportingdimensions = characteristics).
? Profitability segments are often combinations of product, customer and sales structure information withcertain account assignment objects/organizational units (company codes, controlling areas, profitcenters).
? The profitability analysis is forced to follow the methodical approach of cost-of-sales accounting (CSA)(which is the classic reporting instrument for profitability and sales accounting with contribution marginaccounting and analysis of fixed cost allocation), although not the structure schema according to § 275
para.3 German GAAP required for external reporting. In parallel characteristic hierarchies you cansummarize using different characteristics.
? Profit centers primarily represent operational areas of responsibility therefore the primary aim of ProfitCenter Accounting is to determine a quasi external year-end financial statement (profit and lossstatement, balance sheet) for this 'company within the company' (segment reporting). Traditionally, the
profitability report is carried out in accordance with the period accounting
(PA, cf. § 275 para.2 German GAAP).
Profit Center Accounting can also be illustrated according to CSA by defining and determiningfunctional areas (= FI organizational units). It is possible to summarize profit centers to profit center
groups in the standard hierarchy and also in alternative hierarchies.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 25/334
© SAP AG AC610 2-15
? SAP AG 2003
Order Cost ObjectsProject
Cost Center
ControllingArea
CompanyCodes
Profit Center Profit Center Profit Center
Profitability
Segment
Profitability
Segment
OperatingConcern
Profitability
Segment
Cost Center Cost Center
CompanyCodes
SalesOrganization
Plant
CompanyCodes
Organizational Units and Master Data
? The operating concern is the highest level of reporting used as a basis within CO-PA. It defines the
profitability information which can be analyzed at this level. One or more controlling areas are assignedto an operating concern when organizational structures are defined. Often, corporations have only a
single operating concern, which is recommended for the sake of simplicity and convenience if allcontrolling areas and company codes share the same fiscal calendar (account-based profitabilityanalysis). This restriction can be removed for costing-based profitability analysis if there is no
assessment executed from the cost center accounting to the profitability analysis.
? The controlling area is an organizational unit delimiting the organization's independent costaccounting operations (cost center accounting, profit center accounting, and order accounting).
Company codes are assigned to controlling areas when organizational structures are defined. Often,a 1:1 relationship exists between the company code and the controlling area. However, a controllingarea can also incorporate several company codes. This way you can take into account cross-company
cost allocations.
? The company code is an independent accounting unit within a client. The legal requirements of a balance sheet or profit and loss statement are fulfilled on the company code level. Plants are assigned to
company codes when organizational structures are defined.
? A plant is an organizational unit within Logistics and the company maps this unit in terms of procurement, production, maintenance and materials planning.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 26/334
© SAP AG AC610 2-16
? SAP AG 2003
Profit Center Accounting
DEM Dollar Euro
Company codecurrency
Transactioncurrency
Profit Center currency
ProfitabilityAnalysis
Operating concerncurrency
Company codecurrency
Account-based
Costing-based
Company codecurrency
Transaction
currencyControlling areacurrency
COCO--PAPA
ECEC--PCAPCA
Parallel Currencies in Profitability Management
? In costing-based CO-PA, all amounts are stored at minimum in an operating concern currency, which
is specified in the operating concern attributes.
? It is also possible to configure the attributes to store values in the local currency as well; this has the
effect of doubling the stored transaction data, though.
? Account-based CO-PA stores all transactions in three currencies: the transaction currency, the localcurrency, and the controlling area currency.
? Profit Center Accounting can store transactions in the transaction currency, the local currency, and aspecial profit center accounting currency (e.g. group currency for the profit center local currency).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 27/334
© SAP AG AC610 2-17
? SAP AG 2003
Different Views of a Corporation (*)
Profit Center Division 3
Division 2
Division 1
Division 4
TP
TP
TP
Group
Company Code 3
Salescompanies
Company Code 2
ProductionFinished goods
Company Code 1ProductionSemi-finishedprods
TP
TP
Legal
(Intracompany andintercompany)
(Intercompany)
? Different decision-makers in a company need different types of information.
? For this reason, those responsible for the individual group companies require profitability data to berepresented from the viewpoint of each company code and to match the income statement from
external reporting.
? For the group head office, the group as a whole is generally the most important view. This means thatthe basis for decision-making requires the group to be represented as a business unit and to eliminate
intercompany profits.
? Especially if company units such as profit centers are to be run like independent companies, the profitcenter managers require the equivalent type of information. In such cases, exchanges between profit
centers within a company are also taken into consideration.
(*) The Group can be seen here as a controlling area and should therefore not be confused with the term
Group in the context of external reporting (§ 290 German GAAP)
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 28/334
© SAP AG AC610 2-18
? SAP AG 2003
Group(= Controllingarea)
Company 3Company 3
Legal
Company 1Company 1 Company 2Company 2
Group
Profit Center 1
Profit Center 2
Parallel Valuation Views
Profit Center Group
? The view of the individual company and the valuation of business transaction according to legal
reporting requirements only represents one of several possible perspectives. The legal valuation view isdetermined by commercial and tax accounting regulations.
? In addition to this legal view, though, successful corporate and group management needs otherinformation that shows business activities from the point of view of the whole group or of individual
profit centers.
? Corporate controlling for the entire group requires you to valuate these business transactions usinggroup production costs (group view). Moreover, in many groups the management structures do notcorrespond to the individual legal accounting units. Internal prices guide the activities of the individual
profit centers according to market principles. Consequently, value flows represented from the point ofview of profit centers are vital for management in terms of 'internal' profitability management.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 29/334
© SAP AG AC610 2-19
? SAP AG 2003
Summary I
CO-PA
costing-based
CO-PA
account-based
EC-PCA
Profi t Center
Market
Profi tabi l i ty
Market
Profi tabi l i ty
Enterpr ise
Control l ing
Cost-of-Sales
Account ing
Cost-of-Sales
Account ing
COS & Period
Account ing
Profitabil ity
Segments
Profi tabi l i ty
Segments
Profi t
Center
Profit-Related
Key Figures
Profit-Related
Key Figures
Profit-Related
and Financial
Key Figures
Aims of ProfitabilityAccounting
Method
Objects to beanalyzed
Key Figures
Comparison
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 30/334
© SAP AG AC610 2-20
? SAP AG 2003
Summary II
CO-PAcosting-based
CO-PAaccount-based
EC-PCAProfi t Center
Operat ing Con cern,
Company Code
Transaction,
CompCode/CO Area
Contro l l ing Area
Transaction,
CompCod e/CO Area
Profit Center
Operating
Concern
Contro l l ing
Area
Control l ing
Area
Account-based
values o nly
trouble-free
Pos ted Values Posted Values
Currencytranslation
Organizational
Units
Reconciliation
with FI
Comparison
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 31/334
© SAP AG AC610 2-21
? SAP AG 2003
Profitability Management: Unit Summary
You are now able to:
? demonstrate the aims and potential of ProfitabilityManagement
? identify the objects to be "controlled" in Profit CenterAccounting and Profitability Analysis
? explain the financial key figures that can be created
within Profit Center Accounting
? understand organizational structures, and currencyand valuation approaches
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 32/334
© SAP AG AC610 3-1
? SAP AG 2003
Master Data
Contents:
? Profit Center Accounting Settings
? Master Data
? Profit Center Assignments
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 33/334
© SAP AG AC610 3-2
? SAP AG 2003
Master Data: Objectives
On completion of this unit, you will be able to
? describe the steps to set up Profit Center Accounting:
? maintain the controlling area settings
? create the dummy profit center
? create the standard hierarchy
? create profit centers and profit center groups
? create additional master data
? assign objects to profit centers
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 34/334
© SAP AG AC610 3-3
? SAP AG 2003
Actual Data
Master Data
Information
System
Transfer Prices
Profit Center Planning
Profitability
Management
Master Data: Course Overview Diagram
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 35/334
© SAP AG AC610 3-4
? SAP AG 2003
Master Data: Business Scenario
? The IDES corporation has decided to implement
Profit Center Accounting.
? The year-end financial statement (balancesheet, profit and loss statement) is to beextended to include areas of responsibility
? Both P&L and balance sheet information needsto be able to be consolidated by company code,line of business and along regional criteria.
? Your project team wants to understand how the
profit center account assignment is derived fordifferent controlling objects.
? IDES Corporate has legal entities in Germany, Italy and the United States, and requires P&L and
balance sheet item reporting across the corporation in various currencies.
? Carrie Cash, the accountant on your project team, asks you to explain what entity is represented by a
profit center. She also wonders about the options available for grouping cost centers together forreporting.
? Carrie also wonders what needs to be set up in Profit Center accounting as far as account numbers for
both P&L and balance sheet accounts are concerned.
? Randy Sales wants to get an understanding where the system will find the profit center for revenuerelated postings.
? Your production managers are interested in tracking production variances, as well as inventory valuesfor each of their profit centers.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 36/334
© SAP AG AC610 3-5
? SAP AG 2003
? Controlling Area Settings
Topic
Master Data: Topic I
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 37/334
© SAP AG AC610 3-6
? SAP AG 2003
Standard Hierarchy
Eliminating internal business volume
Controlling Area 10001000
Dummy Profit Center 99999999
H1H1
.
.
.
.
.
.
.
.
.
.
CO Europe
Dummy ProfitCenter
Controlling Area Settingsfor Profit Center Accounting (1)
Controlling Area Settings
? SAP AG 2003
? Profit Center Accounting takes its data primarily from business transactions in other Accounting and
Logistics components. Certain parameters of the controlling area must be in place in order for you to beable to use the functions within Controlling and Enterprise Controlling. You can maintain these
parameters in Customizing for the relevant Accounting component.
? The first step is to set the name of the standard hierarchy for the profit centers. The system creates thetop node or group of the standard hierarchy automatically when you save your settings. You can then
maintain it to create the lower level nodes required to complete your hierarchy.
? The dummy profit center is also entered here for information. This is used for all postings to objectsfor which no profit center has been found. Both the standard hierarchy and dummy profit center are
covered in more detail in the master data discussion.
? Elimination of internal business ensures that the system will not post transaction data between objects
of the same type (cost centers, internal orders) which are assigned to the same profit center.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 38/334
© SAP AG AC610 3-7
? SAP AG 2003
Controlling Area Settings for Profit Center Accounting (2)
Controlling Area 10001000
Uni
CO Europe
30 Group currency
From yr Active Indicator
1994
Profit Center Local Currency
Store Transaction Currency
Costing View
Profit center local currency type
ALE Distribution Method
Legal valuation
No distribution to other systems
Control indicator
Controlling Area Settings
? In the profit center local currency type field, you select whether to use the controlling area currency
(20), the group currency (30), or a special profit center currency (90) as the EC-PCA report currency. Ifyou choose the last option, you must define the required profit center currency.
? The system will automatically record transaction data in Profit Center Accounting in both the currencyof the company code (local currency) and the profit center local currency. If you also want to store thedata in the transaction currency, check the Store transaction currency box.
? The valuation view defines the valuation approach used to value material inventories and goodsmovement. In EC-PCA, you choose one of the following views in each controlling area:?With the legal view, you valuated material stocks and goods movements with the same valuation
approach used in the legally independent units (company codes).?With the group view, you valuate goods movements within affiliated companies using a group cost
of goods manufactured. Here, for example, the receiving profit center receives a semi-finished good
without profit markup from the sending profit center, meaning that no revenues are shown with this
approach.?With the profit center view, you can show internal revenues in EC-PCA. Transfer prices are
automatically found for goods movements between profit centers and shown as internal revenue andinternal costs in EC-PCA. In this case, a goods withdrawal crossing profit centers is shown as aquasi-sale in Profit Center Accounting, while it is a consumption posting from the company code
view.? The control indicator flag activates Profit Center Accounting in the controlling area beginning with
the specified fiscal year. If this indicator is not set, no data will be transferred to Profit Center
Accounting.? The distribution method determines which data is stored in which system.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 39/334
© SAP AG AC610 3-8
? SAP AG 2003
? Master Data
Topic
Master Data: Topic II
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 40/334
© SAP AG AC610 3-9
? SAP AG 1999
Regional Profit Center Structure
Functional Area-Oriented Profit Center Structure
Product-Oriented Profit Center Structure
Business Unit Profit Center Structure
The Profit Center Structure
? Profit Center Accounting supports a division of the enterprise into areas of responsibility for profits.
You can divide your enterprise according to the following aspects:
geographical division of profit centers (locations, regions, and so on)
product-related division of profit centers (divisions, product lines, and so on)
functional division of profit centers (production, sales and distribution, research, and so on)
? Mixed forms of these structures are also possible. You can, for example, opt for a regional structure
based on business locations and then subdivide each location by the products made there
? To define this organizational structure, create the profit center master data accordingly. Forevaluations at a higher level of aggregation, you can combine profit center groups. The standard
hierarchy is a special profit center group. In addition to this, you can define alternative groups.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 41/334
© SAP AG AC610 3-10
? SAP AG 1999
H1IDESIDES EuropeEurope
H1010H1010
Vehicles
1110Model R1100
H2000H2000Corporate
H2300H2300Finance andFinance and
Admin.Admin.
H2100H2100InternalServices
H1110H1110
Motorcycles
H1120H1120
Bicycles
1220Model RX7
1000Model BX4
1210Model MX3
1200Model CV2
H1200H1200
2100Seats
H1210H1210
Bicycle
Parts
H1220H1220
Sportwear
2200Shirts
H1230H1230
Helmets
H1000H1000StockStockProductsProducts
2300MotorcycleHelmets
H1300H1300
Sales and
Marketings
H1400H1400
Technical
Department
Accessories
The Profit Center Standard Hierarchy
? You must define a hierarchical profit center structure before you create profit centers. This structure is
called the standard hierarchy. The standard hierarchy is a tree structure for grouping all profit centerswhich belong to a controlling area. When creating a profit center, you must assign it to a group (node)
of the standard hierarchy. This ensures (in particular for reconciliation purposes) that all the profitcenters of the controlling area are grouped in one node.
? You can maintain the standard hierarchy in Customizing or from the application menu. Customizing
also provides a function which allows you to create profit center groups by copying cost center groups.If your cost center structure is similar to your profit center structure, you can use this function to copythe cost center standard hierarchy to create your profit center standard hierarchy.
? In addition to the standard hierarchy, you can define alternative hierarchies, for example for evaluation purposes. You can also create alternative hierarchies by copying alternative cost center groups.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 42/334
© SAP AG AC610 3-11
? SAP AG 1999
Profit Center - Master Data
Validity
Period
Company Code
Assignment
BasicData
Address/
CommunicationsData
Profit Center Profit Center
? A profit center is defines at controlling area level. When creating a profit center, you enter the name of
the profit center and the period of validity. Profit center master data is time-based; therefore, you cancreate different data for different periods of time. You can copy the master data information from an
existing profit center.
? You maintain the important master data on the basic screen, such as the profit center name anddescription, the person in charge, and the department.
? The hierarchy area field defines the assignment to a node in the standard hierarchy.
? By selecting the lock indicator, you can lock the profit center against any postings, for the specifiedtime interval. If an account assignment object is assigned to a locked profit center and you attempt to
post to it, the system will display an error message and does not post the data.
? You can enter more information for the profit center on additional screens, such as address andcommunication data and long text.
? By default, a profit center is assigned to all the company codes within the controlling area. You canexclude certain company codes for a profit center by not selecting these company codes. If you attemptto post data to profit centers in company codes which are not assigned to the profit center in question,
the system will not carry out such postings. The assignment is also relevant for transferring the profitcenter/company code combination as a consolidation unit to EC-CS.
? If your profit center and cost center structures are the same, you can copy cost center master records to
create new profit centers and then modify them as required. To accomplish this, nodes must have beencreated on the profit center standard hierarchy which are identical to the nodes on the cost centerstandard hierarchy. You cannot use this function to overwrite existing profit centers.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 43/334
© SAP AG AC610 3-12
? SAP AG 1999
Profit Center - The Dummy Profit Center
Indicators:Validity
Period
BasicData
Address/
CommunicationsData
Dummy ProfitCenter
Dummy ProfitDummy Profit
Center Center
? In practice you may inadvertently forget to assign a particular object to a profit center. If postings are
made to this object, the corresponding data is posted to the dummy profit center in Profit CenterAccounting. This ensures that reconciliation between EC-PCA and Financial Accounting is still
possible. You can also discover missing assignments by analyzing the postings to the dummy profitcenter. Profit Center Accounting lets you allocate the data from the dummy profit center to regular
profit centers using distribution and assessment.
? This procedure is almost the same as that for creating normal profit centers - the only differences being:
?You do not specify a validity period. It is automatically valid for the maximum validity period.
?You cannot copy the dummy profit center from an existing profit center.
?A switch identifying it as the dummy profit center is automatically set (in the "indicator" folder).
?
You change and display the dummy profit center using the normal maintenance transactions for profitcenters.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 44/334
© SAP AG AC610 3-13
? SAP AG 2003
Collective Master Data Processing
ProfitProfit
Center Center ProfitProfit
Center Center ProfitProfit
Center Center
ProfitProfit
Center Center
Selection variantSelection variant
Company CodeCompany Code
AssignmentAssignmentMaster DataMaster Data
ProcessingProcessing
Profit Center Profit Center Comp. Cd1Comp. Cd1 Comp.Comp. Cd2Cd2
BicyclesBicycles XX
Sportswear Sportswear XX
Profit Center Profit Center Dept.Dept. Pers. resp.Pers. resp.
BicycleBicycle Sports N.N.Sports N.N.
Sportswear Sportswear Sports N.N.Sports N.N.
? Mass maintenance is particularly useful when you need to adapt existing data to a change in
circumstances, for example, if master data fields (e.g. department, person responsible) or company codeassignments are to be changed.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 45/334
© SAP AG AC610 3-14
? SAP AG 2003
Profit Center AccountingProfit Center Accounting
Example: International Chart of Accounts
Revenueelements
Primarycost
elements
5Secon-
darycost
elementse.g.
Assess-ment
6Secon-
darycost
elementse.g.
Int. activityalloc.
ControllingControlling
0 Asset/long-
term
capital
1Currentfinancialassets
andshort-term
capital
2Non-opert.
expenses/revenues
3Materialstock/Proc.costs
Financial AccountingFinancial Accounting
7Finishedand
semi-finishedproducts
8Revenue/Change
in
stockcurrentinternal
activities
9Closing
Financial AccountingFinancial Accounting
1Current
financial
assetsand
short-termcapital
2Non-
opert.expenses/revenues
3Materialstock/Proc.costs
Accounts in Profit Center Accounting
4Expenseaccounts
(Cost
elements)
? Profit Center Accounting is based on the chart of accounts which is assigned to the relevant controlling
area. These accounts include:
?Those from Financial Accounting which are used in Controlling (revenue and primary cost elements)
?Cost elements which are only used in Controlling (secondary cost elements )
?Accounts from FI which are not used in Controlling (payables/receivables, material stocks, work in process, assets and so on)
? You can maintain revenue and cost elements directly in Profit Center Accounting.
? As with profit centers, you can define any number of hierarchical structures of accounts for use in theinformation system, allocations, and planning. These structures, called account groups, are maintained
in the same way as profit center groups. Unlike profit centers, however, a standard hierarchy of
accounts is not required.? Account groups for Profit Center Accounting can be copies from existing cost element groups or
balance sheet/P&L structures.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 46/334
© SAP AG AC610 3-15
? SAP AG 2003
Type 01Type 01
Periods 1 2 3 . . . 12Employees 20 20 20 20
Counter no. 1300 1355 1275 1325Type 02Type 02
? A measurable quantity that can be assigned to cost centers,activity types, overhead orders, business processes and profit
centers? Used as an allocation base (”Tracing Factor”) in overhead cost
allocations
? Two categories: Type 1 = Fixed, Type 2 = Totals
? Can be linked to Logistics Information System (LIS)
Statistical Key Figures
? SAP AG 1999
? Statistical key figures are values or quantities (e.g. number of phone calls, sq. m. area, number of
employees) that give further details on the setup, the consumption or performance output of costcenters, internal orders, processes or profit centers.
? You can post statistical key figures both in the plan and in the actual.
? You can use statistical key figures both as an allocation base for periodic distributions, assessments oractivity allocations, and to create key figures (ratios e.g. personnel costs per employee).
? You define a statistical key figure as a fixed value or a totals value:
?The fixed value is carried over from the period in which it is posted to all subsequent periods of thesame fiscal year. You need enter a new posting only when the value changes. Fixed values are
defined when key figures remain constant over a significant period of time. (e.g. Number ofemployees in a cost center)
?The totals value is not transferred to the following period but must be entered for each individual
period and is preferable for statistical key figures whose values fluctuate in individual periods. (e.g.such as kilowatt hours of electricity consumption)
? Statistical key figures can be transferred from the Logistics Information System by linking a key figure
from LIS (e.g. order receipts) to a statistical key figure (e.g. in Cost Center Accounting).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 47/334
© SAP AG AC610 3-16
? SAP AG 2003
Master Data Groups
PHR2PHR2F2F2 F3F3 ExemptExemptSalariedSalariedF1F1PHR1PHR1
BicyclesBicycles As sets Assets EmployeesEmployees
WagesWages SalariesSalaries
PersonnelPersonnel
DomesticDomestic
RevenueRevenue
ForeignForeign
ProfitProfit
centerscentersAccount Group Profit Center Account Group Stat. Key Figures
? Profit center groups are alternative hierarchies to the standard hierarchy. You can use these in
reporting, distribution and assessment, or various planning functions. In contrast to the standardhierarchy, these profit center groups do not have to contain all the profit centers in the controlling area.
On the contrary, profit center groups let you select only certain profit centers and structure themhierarchically to allow you more flexibility.
? You can define any number of hierarchical structures of accounts for use in the information system and
for planning. These structures are called "account groups ". You can create new account groups as wellas display or change existing ones. However you can copy account groups from cost element groups inCO or balance sheet/P&L structures in FI.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 48/334
© SAP AG AC610 3-17
? SAP AG 2003
? Profit Center Assignments
Topic
Master Data: Topic III
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 49/334
© SAP AG AC610 3-18
? SAP AG 2003
Cost Center,Cost Center,
BusinessBusiness
processprocess
Cost ObjectsCost Objects
Internal Order Internal Order ProjectProject
Sales Order
Material
ProfitabilityProfitability
SegmentSegment
Asset
Production Order
Profit
Center
ProfitCenter
Profit Center Assignments
? Assign all account assignment objects which incur costs and revenues to profit centers. These
assignments also determine the transfer of balance sheet items to the individual profit centers.
? As a result of the assignment logic, the profit center is normally not posted to explicitly. Instead, data is
derived from primary account assignment objects (cost centers, internal orders).
? Generally, postings of costs and revenues to Profit Center Accounting are based on the assignment ofsales orders/production orders and cost objects. Overhead costs are based on the assignment of the
account assignment objects in Overhead Management (cost centers, internal orders, and so on) to profitcenters.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 50/334
© SAP AG AC610 3-19
? SAP AG 2003
Assignment of Controlling Objects
Asset
Internal order,Maintenanceorder
Cost center,Businessprocess
Cost objects
NameName
ResponsibleResponsible
Master record
ProfitCenter
ProfitCenter
Profitability
Segment
? You assign Overhead Cost Controlling objects (cost centers, internal orders, projects, business
processes) to profit centers in order to observe the value flow between Financial Accounting andOverhead Cost Controlling from a profit center point of view.
? When you assign a controlling object to a profit center, the system makes sure that the controlling areais the same for the object and the profit center.
? Cost centers and business processes are assigned to a profit center in the Master Record Basic Data
screen.
? The validity period of the profit center must completely contain that of the cost center or business process.
? Additionally, the assignment of a cost center or internal order to a profit center also implicitly assignsall assets assigned to this cost center or internal order to the profit center as well.
? You link internal orders to a profit center in the Order Master Data Assignments screen. Maintenanceorders of the Plant Maintenance component are assigned to a profit center the same way as internalorders.
? Cost objects are used in Product Cost Accounting to collect and store costs which cannot be assigned to
objects on a lower level (orders, projects or cost centers). However, in certain circumstances, you mayneed to assign a cost object to a profit center. The assignment logic used here is the same as that usedfor assigning cost centers.
? In contrast to other assignment objects, profitability segments do not have master records. A profitability segment is a combination of characteristics, such as a customer, product, plant, distributionchannel, and so on. One of these characteristics is always the profit center.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 51/334
© SAP AG AC610 3-20
? SAP AG 2003
ProjectProjectDefinitionDefinition
Default Profit
Center for WBSelements
ProfitCenter Profit
Center
ProfitProfitCenter Center
ProfitCenter ProfitCenter
WBSWBS--ElementElement
WBSWBS--ElementElement
WBSWBS--ElementElement
WBSWBS--ElementElement
WBSWBS--ElementElement
Assigning Projects
? Projects are generally used to carry out common tasks. This makes it possible for several profit centers
to be involved in a single project, for example constructing a ship. One profit center might beresponsible for producing the engine, while another would be responsible for the internal fittings. Profit
center are therefore assigned to the various data-bearing structures in the project rather than to the project definition itself. These structures are:
?work breakdown structure element (WBS element)
?network header
?network activities
? In the project definition or the project profile, you can enter a profit center which is to be used as the
default for the individual WBS elements. You can overwrite this value in the individual structures. If aWBS element is not assigned to a profit center, the system posts to the dummy profit center.
? If a network header is not assigned to a profit center, the profit center is taken from the corresponding
WBS element.
? If a network activity is not assigned to a profit center, the profit center is derived from thecorresponding WBS element, provided that the activity is assigned to a WBS element. Otherwise the
profit center is taken from the network header.
? The assignment of these structures to a profit center makes it possible for you transfer work in processfrom projects to Profit Center Accounting, as well as seeing all costs and revenues in the derived profit
centers.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 52/334
© SAP AG AC610 3-21
? SAP AG 2003
ProfitCenter IIProfitCenter II
ProfitProfitCenter IIICenter III
ProfitProfitcenter Icenter I
Material B
Material C
Plant II Plant IIIMaterial A Plant I
Assigning Materials
? The assignment of the material masters to profit centers is the basis for the assignment of sales and
production orders. Furthermore, it forms the foundation for internal goods movement transactions andfor the transfer of material stocks to Profit Center Accounting.
? Materials are always assigned to a profit center at the plant level. The example illustrates some of theoptions this approach provides:
?A profit center that represents a material, crossing all plants (Profit Center I)
?A profit center that represents a plant, including all materials for the plant (Profit Center II)
?A profit center that represents a material for a specific plant (Profit Center III)
? The plant is assigned to a company code, which is in turn assigned to a controlling area. This
controlling area must be the same as the controlling area to which the profit center belongs.
? You can assign materials directly in the material master or use the fast assignment function.
? Material maintenance is divided into several views. If your material has the Sales: General/Plant Data
view, you enter the profit center in the General plant parameters of this view. If this view is notrelevant for this material (for example, with raw materials), you maintain the profit center in the Storage2 view, also in the General plant parameters. However, it is always the same Profit Center which is
shown in different views.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 53/334
© SAP AG AC610 3-22
? SAP AG 2003
Assigning Production and Sales Orders
Sales Order
Production Order
ProfitCenter
ProfitCenter
Plant I Material A
Material Master
General Plant ViewGeneral Plant ViewGeneral Plant View Costing ViewCosting ViewCosting View
? A production order contains its assignment to a profit center in the order master record. For PP
production orders or process orders, you can find the profit center field under Header ? Assignment.For CO production orders, it is located on the initial screen.
? When you create a production order, the default profit center is taken from the master record (general plant parameters) of the material being produced. For process orders, the system proposes the profitcenter for the main product in the order. Consequently, you do not normally have to enter the profit
center manually.
? All the primary and secondary costs posted to the production order are passed on to the assigned profitcenter, along with the credit posted when the production order is delivered or settled. This assignment is
also used for transferring work in process to Profit Center Accounting.
? Production orders are carried out in a plant. Each plant is assigned to a company code, which in turn
belongs to a controlling area. This controlling area and the controlling area of the profit center must bethe same.
? In sales orders , each order item is assigned separately to a profit center. You can find the profit centerfield under the menu option Edit? I tem? Account Assignment . The default profit center is the
profit center is the one of the material being sold. Consequently, you do not normally have to enter the profit center manually.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 54/334
© SAP AG AC610 3-23
? SAP AG 2003
ProfitCenters
ProfitCenters
Substitution
DivisionSales Organization
Customer
Sales Order Sales Order SDSD
Assignment Through Substitution
? SAP AG 2003
? Defaulting the profit center in a sales order item from the material master plant data assumes a product-
oriented division of profit centers (based on the material), a geographical division (based on the plant),or a combination of both.
? If you wish to structure your company from a sales-oriented rather than a production-oriented view, youcan also determine a profit center from the available fields in the sales order header or item with thehelp of substitution rules.
? The following is a partial list of the fields from the sales order and related information which can beused to derive the profit center assignment:
?Sales Organization
?Sales office
?Sales district
?Distribution Channel?Business Area
?Customer
?Customer group
?Storage Location
? If the system finds a valid substitution for a sales order, it uses this instead of the default found usingthe assignment on the material master record.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 55/334
© SAP AG AC610 3-24
? SAP AG 1999
? Material
? Cost Centers
? Orders (CO, PP, PM, SD)
? Work Breakdown Structure
? Cost Objects
? Business Processes
Check Assignments for:Check Assignments for:
Material FastMaterial FastAssignmentAssignment
Profit CentersProfit Centerswithoutwithout
Cost CentersCost Centers
Objects perObjects perProfit Center Profit Center
Monitoring Assignments
NotNotAssignedAssigned
? The assignment monitor provides you with an overview of all the assignments you have made to profit
centers and supports you when you make or change assignments. For example, you can call up a list ofall cost centers which have not been assigned to a profit center or profit center group, or a list of cost
centers which are assigned to a particular profit center or profit center group. From here, you can jumpfrom there directly to the transaction for changing the object.
? The fast entry material menu makes it possible to assign a large number of material numbers to a profit
center quickly.
? The menu Orders lets you analyze the following types of order: internal orders (CO), imputed costorders (CO), CO production orders, PPS production orders, process orders, network headers and
maintenance orders.
? The Cost objects menu contains the general cost objects as well as the cost objects for process
manufacturing.? Incorrect assignments lead to incorrect transaction data in Profit Center Accounting, which usually can
only be corrected with great difficulty. You should therefore check your assignments very carefully
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 56/334
© SAP AG AC610 3-25
? SAP AG 2003
Master Data: Unit Summary
You are now able to
? describe the steps required to set up Profit CenterAccounting
? create the profit center accounting organizational
structure
? profit center - master data
? standard hierarchy
? profit center groups
? assign and verify the assignment of objects to profit
centers
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 57/334
© SAP AG AC610 3-26
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 58/334
© SAP AG AC610 3-27
Exercise Data
Key to Symbols in the Exercises and Solutions
Exercises
Solutions
Objectives
Business Scenario
Tips & Tricks
Warning or Caution
Data in the Exercises
Type of Data Data in the Training System
Controlling Area 1000
Company Code 1000
Plant 1000Sales Organization 1000
Distribution Channel 10
Division 0001
Profit Center 1402 Administration
1010 High Speed Pumps
Cost Centers 4298 Engineering/Design4100 Technical Service
Activity Type 1410 Repair Hours
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 59/334
© SAP AG AC610 3-28
Account Numbers Balance Sheet:
156000 Advances – Travel Ex479100 Other exp., finance
113100 Bank792000 Stock of finished products21000 Fixtures and Fittings
P&L:800000 Revenues
802000 Revenues893015 Cost of goods sold410000 Products: Consume
415000 External procurement430000 Salaries
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 60/334
© SAP AG AC610 3-29
Exercises
Unit: Master Data
Topic: Controlling Area Settings
On completion of these exercises, you will be able to
? make the settings for Profit Center Accounting in the controlling area
The steering committee of the project wants information on thecontrolling area settings for assessing whether introducing Profit Center
Accounting involves extensive organizational changes in the system.
1-1 Display the profit center settings for controlling area 1000.
1-2 Check the settings for the elimination of internal business volume by answering the
following questions.
1-2-1 Is the elimination of internal business volume active?
____________________________________________________________
1-2-2 What effect does activating the elimination of internal business volume have
on profit center postings?
____________________________________________________________
1-3 Check the settings for the currency by answering the following questions.
1-3-1 Which currency type and which currency is managed in Profit Center
Accounting?
____________________________________________________________
1-3-2 Which currency type would you have to choose in order to assign a separatelocal currency to Profit Center Accounting?
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 61/334
© SAP AG AC610 3-30
1-4 What is the name of the profit center standard hierarchy?
__________________________________________________________________
1-5 What valuation view would you have to set if you had opted for the transfer prices inProfit Center Accounting?
__________________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 62/334
© SAP AG AC610 3-31
Unit: Master Data
Topic: Master Data
On completion of these exercises, you will be able to
? create profit center master data in the standard hierarchy
? create profit center groups
? check how account groups are used in the information system and planning
The functional set up of Profit Center Accounting in the company should
organize the value added process so that it is accountable.
The profit centers for administration and sales are set up with thisintention. In addition, profit center planning should be automated as far as
possible. For this, you enter reference data in a profit center set upspecifically for this purpose.
Furthermore, you need a profit center group and also account groups forthe information system and planning functions.
2-1 Change the standard hierarchy H1 in the Profit Center Accounting master data by first
going to the nodes H1 ? HE ? H9500 ? AC610 ? GR## (## corresponds to
your group number). Then create the profit center master data in the following tasks.2-1-1 Create the following profit center master data:
Profit
Center
Analysis
Period
Name Long Text Person
Respons.
91## 01.01.curr. FYto 31.12.9999
Sales Profit centersales
Sam Sales
92## 01.01.curr. FY
to 31.12.9999
Adminstration Profit center
administration
Andy Admin
93## 01.01. curr.FY to
31.12.9999
Planning Referenceprofit center
planning
Peter Plan
2-1-2 Which activation status do these profit centers have currently and what are theconsequences?
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 63/334
© SAP AG AC610 3-32
2-1-3 Activate the profit centers you created!
____________________________________________________________
2-1-4 In the Company Codes tab page, check whether your profit centers are
assigned to Company Code 1000.
____________________________________________________________
2-1-5 Display profit center 1010 using the search function in the standard hierarchy.
To which node is this profit center assigned?
____________________________________________________________
2-2 Create the profit center group PLAN## with the description Group ## Planning outside of the standard hierarchy.
Assign the following profit centers:
Profit Center Group Description Assigned Profit
Center
PLAN## Group ## Planning 91## Sales
92## Administration
2-3 Relevant account groups have already been transferred for reporting purposes fromFinancial Accounting. Check these account groups in the following detail questions.
2-3-1 In the account group for the Profit and Loss Statement with the name3000000.INT, check whether domestic gross revenues are displayed withaccount 800000 when this group is used in reporting.
____________________________________________________________
2-3-2 Account 21000 displays the acquisition value for fixtures and fittings in thefinancial statements in Financial Accounting . Check whether account 21000
exists in the account group for Tangible Assets with the name 1032000.INT.
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 64/334
© SAP AG AC610 3-33
Unit: Master Data
Topic: Assignments
On completion of these exercises, you will be able to
? analyze profit center assignments using the Assignment Monitor
? distinguish between and use the different assignment options
The cost center structure in sales and administration corresponds closely
with the profit center structure so that corresponding assignments should be entered. In CO-OM, internal orders represent trade show and
marketing activities, which should also be visible in Profit CenterAccounting. Secondary costs posted within the CO-OM period-end
closing are also of interest to those responsible for the profit center. To beable to display a ROI in Profit Center Accounting, it must also be possible to assign assets to the profit centers. The work required to
maintain these assignments must not be too great, hence the request forsupport tools for maintenance and control purposes.
3-1
3-1-1 Create the following cost centers using individual processing in the master datamenu for Cost Center Accounting as of the start of the current fiscal year.
CostCenter
Name Description PersonResponsible
CostCenter
Category
Hier-archy
Area
CompanyCode
BusinessArea
ProfiCente
T91## Sales Cost centersales
Sam Sales 3 H-AC610
1000 1000 91##
T92## Administration Cost center
administration
Andy
Admin
4 H-
AC610
1000 1000 NO
ENTR
Skip the warning message when saving cost center T92## by pressing the enter pushbutton
3-1-2 Which profit center would currently be determined by the system if a postingwas made to cost centers T91## or T92##?
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 65/334
© SAP AG AC610 3-34
3-2
3-2-1 Create the following trade show order using the Order Manager in the masterdata menu for internal orders.
Order Type Short Text CompanyCode BusinessArea ProfitCenter
0450 Trade show
civil
engineeringgroup ##
1000 1000 91##
Make a note of the order number: ________________________________
3-2-2 Go the Control Data tab page and release the order so that the system statusallows actual postings. Which profit center would the system currently
determine?
____________________________________________________________
3-3 The fleet operating costs for a road show truck are to be debited to sales. Sam Sales
also wants to see the asset values on the profit center.
3-3-1 Create the master data for a fleet asset in Financial Accounting in Asset
Accounting using the following data.
Asset Class Company Code
3100 1000
In the General tab page, specify the description Road Show Truck Group ##.
Then go to the Time-dependent tab page and enter the following data.
Make a note of the order number: _______________________________
Business Area Cost Center
1000 T91##
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 66/334
© SAP AG AC610 3-35
3-3-2 Which profit center would currently be determined if a posting was made tothe asset?
____________________________________________________________
3-4 The Materials Management for the pumps division is assigned to profit center 1010High Speed Pumps . Check the material assignment using the Assignment Monitor inthe master data menu for Profit Center Accounting.
3-4-1 Start the Assignment Monitor for materials to check whether the FinishedProduct P-100 Pump is assigned to profit center 1010. Is this the case?
Go from the Assignment Monitor to the material master of P-100. View the profit center field in the material master. Is it possible to make a change at this
point?
____________________________________________________________
3-5 Check whether the assignment of the cost centers to the profit centers is complete.
3-5-1 Call the Assignment Monitor for non-assigned cost centers . Start thetransaction by selecting the administration cost centers and without displayingthe assigned cost centers. Is cost enter T92## assigned to a profit center?
____________________________________________________________
3-5-2 Assign cost center T92## to profit center 92##.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 67/334
© SAP AG AC610 3-36
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 68/334
© SAP AG AC610 3-37
Solutions
Unit: Master Data
Topic: Controlling Area Settings
The solutions contain the following abbreviations for menu paths:
Application:
PCA: Accounting ? Controlling ? Profit Center Accounting or
Accounting ? Enterprise Controlling ? Profit Center Accounting
Customizing:
IMG: Tools ? Customizing ? IMG ? Edit Project Profit center Customizing:
ORK2: First IMG and then
Controlling ? Profit Center Accounting or
Enterprise Controlling ? Profit Center Accounting or
Transaction ORK2
1-1 Display the profit center settings for controlling area 1000.
ORK2: Basic Settings ? Controlling Area Settings ? Maintain Controlling AreaSettings
Controlling area 1000
1-2 Check the settings for the elimination of internal business volume by answering thefollowing questions.
1-2-1 Is the elimination of internal business volume active?
The elimination of internal business volume is active.
1-2-2 What effect does activating the elimination of internal business volume haveon profit center postings?
If, when a posting is made to actual account assignment objects of the
same origin object type (e.g. cost centers), the same profit center is
assigned to these, then an internal business volume exists. If theelimination of internal business volume indicator is set, this posting is not
reflected in Profit Center Accounting.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 69/334
© SAP AG AC610 3-38
1-3 Check the settings for the currency by answering the following questions.
1-3-1 Which currency type and which currency is managed in Profit CenterAccounting?
Profit Center Accounting in controlling area 1000 uses currency type 30(Group currency). The currency EUR is linked to this currency type.
1-3-2 Which currency type would you have to choose in order to assign a separate
local currency to Profit Center Accounting?
Currency type 90 allows you to enter any currency in the controlling area
settings of Profit Center Accounting.
1-4 What is the name of the profit center standard hierarchy?
The profit center standard hierarchy in controlling area 1000 is H1.
1-5 What valuation view would you have to set if you had opted for the transfer prices in
Profit Center Accounting?
If transfer prices are managed, the profit center valuation setting is mandatory.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 70/334
© SAP AG AC610 3-39
Unit: Master Data
Topic: Master Data
2-1 Change the standard hierarchy H1 in the Profit Center Accounting master data by first
going to the nodes H1 ? HE ? H9500 ? AC610 ? GR## (## corresponds toyour group number). Then create the profit center master data in the following tasks.
2-1-1 Create the following profit center master data:
PCA: Master Data ? Standard Hierarchy ? Change
In the standard hierarchy, navigate to the following nodes
H1 / HE / H9500 / AC610 / GR##
Select on the node GR## and then for each row in the table below chooseEdit / Create Profit Center
Enter the data from the table below in the corresponding master data
fields.
ProfitCenter
AnalysisPeriod
Name Long Text PersonRespons.
91## 01.01.curr.FY to
31.12.9999
Sales Profit centersales
Sam Sales
92## 01.01.curr.
FY to
31.12.9999
Adminstration Profit center
administration
Andy Admin
93## 01.01. curr.
FY to
31.12.9999
Planning Reference
profit center
planning
Peter Plan
2-1-2 Which activation status do these profit centers have currently and what are the
consequences?
The profit centers are inactive. They can neither be assigned to accountassignment objects nor be posted to.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 71/334
© SAP AG AC610 3-40
2-1-3 Activate the profit centers you created!
Choose Edit / Activate.The system displays the Standard hi erarchy for profi t centers Change
window.
Set the indicator before profit centers 91##, 92## and 93##.
Choose Activate icon.
Afterwards save the changes you made to the standard hierarchy.
2-1-4 In the Company Codes tab page, check whether your profit centers are
assigned to Company Code 1000.
Double-Click profit center 91##. In the Detail s for Profi t Center window,
select the Company Codes tab page. Make sure that the indicator is set forcompany code 1000 in the Assigned column. Repeat these steps for profit
centers 92## and 93##.
2-1-5 Display profit center 1010 using the search function in the standard hierarchy.To which node is this profit center assigned?
Show the Object Manager if you cannot see the F ind by subscreen.Click on Profi t Center in the F ind by window.
Enter the value 1010 in the Prof it Center input field and confirm.
The Object Manager displays the search result.Double-click on the search result 1010.
The navigation window displays profit center 1010 H igh Speed Pumps
with the higher-level node H1020 Pumps .
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 72/334
© SAP AG AC610 3-41
2-2 Create the profit center group PLAN## with the description Group ## Planning
outside of the standard hierarchy.
PCA: Master data ? Profit Center Group ? Create
Enter the PLAN## in the Create Prof it Center Group : I niti al Screen screen and
confirm by pressing enter.In the next screen, enter the description of the profit center group Group ##
Planning.
Click on the top node PLAN##.
Choose Edit / Profit Center / Insert Profit Center.In the following input template, enter the following profit centers below one
beneath the other.
Afterwards save the profit center group PLAN##.
Profit Center Group Description Assigned ProfitCenter
PLAN## Group ## Planning 91## Sales
92## Administration
2-3 Relevant account groups have already been transferred for reporting purposes fromFinancial Accounting. Check these account groups in the following detail questions.
2-3-1 In the account group for the Profit and Loss Statement with the name3000000.INT, check whether domestic gross revenues are displayed withaccount 800000 when this group is used in reporting.
PCA: Master Data ? Account Group ? Display
Enter 3000000.INT in the display account group initial screen and
confirm by pressing enter.Choose Edit / Account / Find...
Enter account number 800000.
Account 800000 is located in the group3000000.INT / 3010000.INT / 3011000.INT / 3011010.INT
Each of these nodes displays account 800000 in the information system.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 73/334
© SAP AG AC610 3-42
2-3-2 Account 21000 displays the acquisition value for fixtures and fittings in thefinancial statements in Financial Accounting. Check whether account 21000
exists in the account group for Tangible Assets with the name 1032000.INT.
PCA: Master Data ? Account Group ? Display
Enter 1032000.INT in the display account group initial screen and
confirm by pressing enter.Choose Edit / Account / Find...
Enter account number 21000.
Account 21000 is located in the group1032000.INT / 1032030.INT / 1032031.INT
Each of these nodes displays account 21000 in the information system.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 74/334
© SAP AG AC610 3-43
Unit: Master Data
Topic: Assignments
3-1
3-1-1 Create the following cost centers using individual processing in the master datamenu for Cost Center Accounting as of the start of the current fiscal year.
Accounting ? Controlling ? Cost Center Accounting ? Master Data ?
Cost Center ? Individual Processing ? Create
Cost
Center
Name Description Person
Responsible
Cost
Center
Category
Hier-
archy
Area
Company
Code
Business
Area
Profit
Center
T91## Sales Cost centersales
Sam Sales 3 H-AC610
1000 1000 91##
T92## Administration Cost centeradministration
AndyAdmin
4 H-AC610
1000 1000 NOENTR
Skip the warning message when saving cost center T92## by pressing the enter pushbutton.
3-1-2 Which profit center would currently be determined by the system if a postingwas made to cost centers T91## or T92##?
If a posting is made to cost center T91##, the system determines profitcenter 91##. If, on the other hand, a posting is made to cost center T92##,
the dummy profit center is determined since no profit center is defined in
the master record of T92##.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 75/334
© SAP AG AC610 3-44
3-2
3-2-1 Create the following trade fair order using the order manager in the master datamenu for internal orders.
Accounting ? Controlling ? Internal Orders ? Master Data ? Order
Manager
Choose Master Data / Create.
Order Type Short Text Company
Code
Business
Area
Profit
Center
0450 Trade show
civilengineering
group ##
1000 1000 91##
Save the order.
Make a note of the order number: ________________________________
3-2-2 Go the Control Data tab page and release the order so that the system status
allows actual postings. Which profit center would the system currentlydetermine?
Chose Master Data / Change. Select the Control Data tab. Select theRelease button. Save the changes.
Profit center 91## is entered in the master data of the order. If a posting is
made to this order, the system determines this profit center.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 76/334
© SAP AG AC610 3-45
3-3 The fleet operating costs for a road show truck are to be debited to sales. Sam Sales
also wants to see the asset values on the profit center.
3-3-1 Create the master data for a fleet asset in Financial Accounting in AssetAccounting using the following data.
Accounting?
Financial Accounting?
Fixed Assets?
Asset?
Create?
Asset
Asset Class Company Code
3100 1000
Click on the Master Data pushbutton
In the General tab page, specify the description Road Show Truck Group ##.
Then go to the Time-dependent tab page and enter the following data.
Save the asset.
Make a note of the asset number:________________________________
3-3-2 Which profit center would currently be determined if a posting was made tothe asset?
Cost center T91## is assigned to the asset in the asset master record. Profitcenter 91## is entered in the master record for this cost center. The system
determines this profit center.
3-4 The Materials Management for the pumps division is assigned to profit center 1010
High Speed Pumps . Check the material assignment using the Assignment Monitor inthe master data menu for Profit Center Accounting.
3-4-1 Start the Assignment Monitor for materials to check whether the Finished
Product P-100 Pump is assigned to profit center 1010. Is this the case?
Go from the Assignment Monitor to the material master of P-100. View the profit center field in the material master. Is it possible to make a change at this
point?
PCA: Master Data ? Assignment Monitor or
ORK2: Assignments to Profit Centers ? Check Assignments
Business Area Cost Center
1000T91##
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 77/334
© SAP AG AC610 3-46
Choose Assignment Monitor / Material / Assigned Materials
Enter material type FERT and profit center 1010
Click the Execute icon.Check whether the list includes material P-100.
Double-click on material P-100.
You are in the transaction for changing the material master in the Costing
1 tab page.You will also see the same profit center in the Sales/General Plant Data tab
page (sales organization 1000 and distribution channel 10) and the PlantData/Storage 2 tab page ( plant 1000).
Do not make any changes to material master P-100.
Go back to the Prof it Center Accounti ng: Assignment Monitor screen.
3-5 Check whether the assignment of the cost centers to the profit centers is complete.
3-5-1 Call the Assignment Monitor for non-assigned cost centers . Start the
transaction by selecting the administration cost centers and without displayingthe assigned cost centers. Is cost enter T92## assigned to a profit center?
PCA: Master Data ? Assignment Monitor or
ORK2: Assignments to Profit Centers ? Check Assignments
Choose Assignment Monitor / Cost centers / Nonassigned Cost Center Category: 4
Date: Current dateOptions: Deactivate Display assigned cost centers also
Press the Execute icon.Cost center T92## has not been assigned to any profit center up to now.Stay in this list.
3-5-2 Assign cost center T92## to profit center 92##.
In the EC-PCA: Non-Assigned Cost Centers screen, double-click on cost
center T92##.
You are in the Change Cost Center transaction.
In the profit center field, enter profit center 92## Administration.
Confirm the field change with Yes Save cost center T92##
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 78/334
© SAP AG AC610 4-1
? SAP AG 2003
Actual Data
Contents:
? A Systematic View of Profit Center Determination
? Data Flow from Financial Accounting
? Data Flow from Materials Management
? Data Flow from CO
? Transfer from Sales and Distribution
? Functional Areas in EC-PCA
? Period-End Closing in EC-PCA
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 79/334
© SAP AG AC610 4-2
? SAP AG 2003
Actual Data: Objectives
On completion of this unit, you will be able to
? understand and configure the characteristic-orientated profit center determination
? understand the document-orientated profit centerdetermination in different R/3 modules
? understand how postings are made to functionalareas in FI and EC-PCA
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 80/334
© SAP AG AC610 4-3
? SAP AG 2003
Actual Data: Course Overview Diagram
Actual Data
Master Data
Information
System
Transfer Prices
Profit Center Planning
Profitability
Management
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 81/334
© SAP AG AC610 4-4
? SAP AG 2003
Actual Data: Business Scenario
?
Explain the data flow in Profit Center Accounting? Outline the value flow from the Sales and Distribution
module
? Outline what effects Materials Management/Logistics-related processes have in Profit Center Accounting
? Describe the integration between FinancialAccounting and Profit Center Accounting with regardto the transfer of balance sheet items
?
Demonstrate direct postings and allocations withinProfit Center Accounting
? Mr. Udo, your Japanese sales manager, is very familiar with the sales order process. He asks you to
explain at what point during this process data is posted to Profit Center Accounting. He is alsointerested how the profit center is derived from the billing document.
? Costs for research and development are currently collected at product group level using CO internalorders. Carrie Cash is therefore interested in how internal order settlement affects Profit CenterAccounting.
? Your corporate Logistics department allocates costs for the two manufacturing plants and thedistribution centers in Canada, the US and Japan. They want to ensure that their plant profit centermanager maintains visibility of these expenses. In addition Logistics wants asset and warehouse stocks
to be displayed for certain production profit centers. (Product Cost Management)
? Carrie Cash, for her part, wants to analyze balance sheet items such as material and asset lists, but also
down payments, cash accounts and mainly customer and creditor OIs at profit center level in order todetermine certain financial key figures such as Return on Investment (ROI= product of profit-sales ratioand equity turnover) or Cash Flow (= internal financing volumes).
? Randy Sales points out that there are currently a number of miscellaneous sales for the Motorcycle
Product line which are posted to a ‘clearing’ profit center. During the period-end closing activities inProfit Center Accounting (assessment, distribution), the accumulated amounts are to be "transfer
posted" if possible specific to product group to the allocation profit center via a cause-specific
”allocation key”.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 82/334
© SAP AG AC610 4-5
? SAP AG 2003
? A Systematic View of Profit Center Determination
Topic:
Actual Data: Topic I
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 83/334
© SAP AG AC610 4-6
? SAP AG 2003
Document-Dependent Profit Center Determination
Profit Center Determinationin Source Document
Subsequent Documents
Indirect Profit CenterAssignment
Dynamic Profit Center
Assignment
FI
MM FI-AA SD
FI
MM FI-AA SD
Profit Center EC-
PCA
? To begin with, the system determines a profit center on the basis of the origin of the document and any
special conditions. It does so by one of the following methods:
? The system assigns the profit center dynamically, on the basis of certain characteristics in the document
itself . When this method is used, the currently assigned profit center is always dete rmined.
? The system assigns the profit center indirectly, on the basis of certain characteristics in a precedingdocument . When this method is used, the system does not take into account any assignment changes
occurring after the date of the preceding document.
? Example:
?When you make a goods receipt posting in Profit Center Accounting, the system takes over the
profit center from the corresponding order. In the order, the system finds the profit center which isassigned to the material/plant combination it contained on the order document date.
?It could be that another profit center has been assigned to this material/plant combination in the
period between the order document date and the goods receipt posting document date. If so, whenyou make the goods receipt posting, the system still takes over the profit center which was assignedon the order document date.
?The course material for the respective components show the integrated value flows in Profit CenterAccounting.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 84/334
© SAP AG AC610 4-7
? SAP AG 2003
Characteristics-Dependent Profit CenterDetermination
Balance SheetAccount
Balance Sheet
P&L Account
P&L
EC-PCA
FI
CO
$SecondaryCost Element$
PrimaryCost Element /RevenueElement
Profit Center ?
? For all types of document, the system checks whether one of the following cases applies: The profit
center assignment which may arise from this step always has priority over the assignment determined instep 1 on the basis of document type.
? In the order shown below, the system checks whether:
? ... substitutions have been set for profit centers in FI or CO.The profit center determined using the substitutions is always used.
? ... the data to be transferred is a cost or revenue element. The profit center will always be determinedfrom the master record of the real (not statistical) CO object assigned to it.
? ... the data is from balance sheet or profit and loss accounts which have been set for transfer to Profit
Center Accounting and no profit center has been set in the corresponding document. The profitcenter which was directly assigned to the corresponding accounts (see Customizing for Profit Center
Accounting, Transaction 3KEH) is used or which was assigned to the corresponding accounts by aderivation rule (see Customizing for Profit Center Accounting, Transaction 3KEI).
? ... the data comes from P&L accounts, which affect logistical processes (that is, which are transferredin the standard system) and for which no profit center is set in the corresponding document, the data
is posted to the Dummy Profit Center.
? ... you have changed the Profit Center field for the corresponding original document, using theSAP customer enhancement PCA00001. The data is posted to the profit center you require.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 85/334
© SAP AG AC610 4-8
? SAP AG 2003
BusinessBusiness
ProcessProcess
VV
AALL
UU
EE
FF
LL
OO
WW
FIFI
Transfer of Selected Balance Sheet Items
Transaction Processing Period-End Closing
Periodic or Periodic or
Realtime Transfer Realtime Transfer
ECEC--PCAPCA
? You can analyze selected balance sheet items on a profit center. The profit center can thus be
expanded to become an investment center. This allows you to calculate key figures which compare thesuccess of the profit center with its fixed capital (Return on Investment).
? The balance sheet items are transferred to Profit Center Accounting at the end of the period inconjunction with other period closing activities or, except for payables/receivables, in realtime(at the time of posting).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 86/334
© SAP AG AC610 4-9
? SAP AG 2003
Balance Carry Forward
Balance Sheet Items in Profit Center Accounting
Realtime Transfer
Work In Process
Inventory Values
Other Balance Sheet Items
Periodic Transfer
Periodic Transfer
Asset Values
Work In Process
Accounts Receivable/Payable
Inventory Values
RealtimeTransfer
Asset Values
? The following balance sheet items can be transferred online in realtime:
?Material stocks (raw materials, semi-finished and finished products)
?Assets
?Work in process
? You first need to enter the accounts you want to transfer to Profit Center Accounting in the Customizingtransaction for balance sheet and profit and loss accounts. In addition you also have to transfer the
opening balances from the source application once. After the opening balance has been created, thechanges can be posted online to Profit Center Accounting. At the end of the year, you need to carryforward the balances for the balance sheet items that were posted in realtime to Profit Center
Accounting.
?
If you run a periodic transfer, the system overwrites any corresponding data that was already transferredto Profit Center Accounting. For example, if certain material stocks have already been transferred in
realtime and you want to run a periodic transfer for the same period, the system first deletes the datathat was already transferred. When this happens, you lose the information on the inventory postingdocuments for each transaction. The transfer programs only create one posting per transfer object that
contains the difference to the previous balance.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 87/334
© SAP AG AC610 4-10
? SAP AG 2003
Value Flows of Actual Values
Costing-BasedProfitability Analysis
CO-PA
MM
HR
FICO-OPA
CO-CCA
PP
Production
SD
Sales
External
Accounting
Mirroring of FI and CO Documents
PrCtr5
PrCtr4PrCtr1
PrCtr3
PrCtr2
Delivery
ProfitabilityCO-
PC
Overhead Costs
Controlling
? Before you can analyze your profits by profit center, the system needs to summarize all the profit-
related postings in profit centers.
? The profit-related components of the period accounting method (revenues, sales deductions, change in
stock of finished and semi-finished goods, change in work in process, capitalized internal activ ities, primary costs and secondary costs) are transferred directly from the R/3 component FI, SD, MM, CO,IM and FI-AA to Profit Center Accounting.
? Once you have transferred actual data to Profit Center Accounting, you can analyze it immediatelyaccording to the period accounting approach using the Standard Reports in the information system.
? To calculate profits according to the cost-of-sales approach, you need to access the characteristic
Functional Area, which is derived in FI or CO. If this derivation is active in FI or CO, the functionalarea is updated for each posting, making it possible to calculate profits according to the cost-of-sales
approach in Profit Center Accounting.? When Profit Center Accounting is active, the system only allows those postings which can be
transferred to a profit center without errors. This automatically ensures that your data is complete andreconciled with the other components.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 88/334
© SAP AG AC610 4-11
? SAP AG 2003
? Data Flow from Financial Accounting
Topic:
Actual Data: Topic II
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 89/334
© SAP AG AC610 4-12
? SAP AG 2003
Balance Sheet Accounts/P & L Statement Accountswithout Cost Element
PrCtr 1111
Profit Center Determination
FI Substitution
Manual Posting
IMG: Additional Balance Sheet and
P&L Accounts with Derivation Rule
AccountFinancialRequire-ments
1,500EC-PCA
Account
Financial
Requirements
Bank
Amount
1,500
-1,500
Profit Center
1111
FI
? You can analyze selected balance sheet items by profit center. The persons in charge of the profit center
are therefore responsible not only for the success but also the fixed capital of the profit center. It is also possible to calculate key figures which compare the success of the profit center with its fixed capital
(Return On Investment).
? Balance sheet items can be transferred periodically or online in realtime.
? The system posts balance postings directly to Profit Center Accounting from online postings which
directly affect the balances of assets, materials and work in process. If you manage line items in ProfitCenter Accounting, the system updates a profit center document for each reference document (e.g. FIdocument).
? Enter the accounts that you want to transfer to Profit Center Accounting in the Customizing transactionfor additional balance sheet and profit and loss accounts.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 90/334
© SAP AG AC610 4-13
? SAP AG 2003
Profit Center Determination
FI Substitution
Profit Center from AccountAssignment Object
Dummy Profit Center
P&L Account with Primary Cost Element
Account Amount CO Account Assignment Profit Center
Raw Material 500 CCtr1000 3333
CO Acct Cost ElementAssgmt Amount
CCtr1000 Raw Materials500
Profit Center Account Amount3333 Raw Materials 500
EC-PCA
FI
CO
? When you post data directly in Financial Accounting, all primary cost elements require an additional
assignment to a CO object.
? The assignment of this CO object (cost center, order, and so on) to a profit center ensures that the data is
passed on to Profit Center Accounting. However, you can also directly enter the profit center in the FI posting
? It is recommended that you define your cost elements so that the profit center field appears on the
account assignment screen in Financial Accounting. This makes it possible for you to verify theassignment.
? Using the document display function in Financial Accounting, you can display the documents
which are created in Profit Center Accounting as a result of the posting under the menu option Environment/Document Environment/Accounting Documents.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 91/334
© SAP AG AC610 4-14
? SAP AG 2003
Profit Center Determination
FI Substitution
Revenue-GeneratingAccount AssignmentObject
Automatic account
assignment of RevenueElements
Dummy Profit Center
Revenue Account Assignment in FI
Account Amount Profit Center
Bank 10,000Revenue -10,000 2222
Revenue ElementType 11/12
ProfitCenter Account Amount2222 Revenue -10,000
EC-PCA
FI
CO
? If you are not using the SD Module, you can post revenues directly in Financial Accounting. To do so,
you need to create the account as a revenue element or a sales deduction.
? If you are using account-based Profitability Analysis, you also need to make an assignment to a
profitability segment. In this case, you must specify the profit center of the profitability segment.
? Without account-based Profitability Analysis, the system updates the field ”Profit center” directly to aso-called ”reconciliation object” in Controlling.
? In the latter case, the posting to the reconciliation object is treated as the real posting. Consequently, the profit center assignment is statistical here as well.
? The reconciliation object is a combination of company code, business area and profit center.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 92/334
© SAP AG AC610 4-15
? SAP AG 2003
FIFI
VV
AALL
UU
EE
FF
LL
OO
WW
Real Estate Assets
100
Real Estate Assets
100
Periodic Transfer
ECEC--
PCAPCA
BusinessBusiness
ProcessProcessTransaction Processing:
Acquisition of Asset
Period-End Closing:Transfer of Asset
Values
Online
Value Flow from Asset Management
? Periodic Transfer: Assets are assigned to profit centers indirectly via their assignment to an internal
order or cost center. The program transfers the acquisition and manufacture costs as well asaccumulated depreciation.
? The transfer takes place in connection with your period closing activities in Asset Accounting. The program transfers only posted depreciation, and can only be executed after the posting run is completedin Asset Accounting.
? Assets are assigned to profit centers indirectly via their assignment to an internal order or cost center.
? You can transfer asset balances as often as you wish, since the system deletes previously transferreddata before each transfer. However, note that if you have transferred stocks in realtime in the same
month, you will lose the stock posting documents that were created during those transfers.To set up the realtime transfer, proceed as follows:
?Enter the accounts that you want to transfer to Profit Center Accounting in the Customizing table foradditional balance sheet and profit and loss accounts.
?Create the opening balance for assets by executing the transfer program.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 93/334
© SAP AG AC610 4-16
? SAP AG 2003
? Data Flow from Materials Management
Topic:
Actual Data: Topic III
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 94/334
© SAP AG AC610 4-17
? SAP AG 2003
Purchase Order
MaterialP-109
Purchase Order with Account Assignment
Quantity Material Account Amount Account Assignment Profit Center 10 Pcs M-109 410000 10,000 K-109 2222
MM
Purchase Order without Account Assignment
Quantity Material Account Amount Profit Center 10 Pcs M-109 410000 10,000 1111 Profit
Center 1111Cost Center
K-109
Profit Center 2222
? The profit center to which the data should be posted depends on which materials and which CO objects
are involved.
? In the case of a purchase order to warehouse, the profit center is taken from the material master per
purchase order item.
? The profit center which is determined is forwarded to the goods receipt for purchase order.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 95/334
© SAP AG AC610 4-18
? SAP AG 2003
Purchase Order Material Amount Profit Center
M-109 10,000 2222
Goods Receipt for Purchase Order
Goods Receipt
Material Quantity Profit Center M-109 10 Pcs 2222
Profit Center
fromPurchaseOrder
Expense
GR/IR
10,000
10,000
Profit Center 2222
MM
EC-
PCAFI
Expense 10,000
? When you post a purchase order, the system posts the goods usage immediately upon goods receipt if
the purchase order has an account assignment.
? The GR/IR account is the clearing account for goods received and invoices received.
? This gives you the costs of the material consumption in the corresponding profit centers.
? The appendix contains an overview of special cases of MM-goods movements with dynamic or indirect profit center determination
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 96/334
© SAP AG AC610 4-19
? SAP AG 2003
Purchase Order Material Amount Profit Center
M-109 10,000 2222
Goods Receipt for Purchase Order
Invoice ReceiptMaterial Amount Profit Center M-109 10,000 2222
Customer
10000,-
GR/IR
10,000
Profit Center 2222
MM
EC-PCA
FI
Reconciliation AcctCustomer 10,000
Profit Center
fromPurchaseOrder
PeriodicTransfer
Liabilities
? When a goods receipt posting is made, the profit center is always determined indirectly via the
preceding document.
? If the amount on the invoice is different from the standard price of the material purchased, price
differences arise when you post the invoice receipt. These price differences are assigned to the profitcenter of the material purchased, provided that it is a non-assigned purchase order. That is, the pricedifference was not created as a cost element
? If your price difference account is defined as a cost element, the amount is posted to the profit center ofthe corresponding CO object.
? Payables and receivables can only be transferred to Profit Center Accounting periodically
(see Period-End Closing in EC-PCA).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 97/334
© SAP AG AC610 4-20
? SAP AG 2003
BusinessBusiness
ProcessProcess
FIFI
VV
AALL
UU
EE
FF
LL
OO
WW
Goods Movement
Internal
70
Plant BPlant AMaterial Transfer
Goods MovementInternal
100
Internal Revenue
100
100
Goods MovementInternal
Goods IssueInternal
70
70
Price Difference
30
Price Difference
30
Repostings
PPPP MMMM
ECEC--PCAPCA
? Internal goods movements in Logistics (stock transfers, materials usage for production orders, and so
on) can lead to an exchange of goods between profit centers. To be able to show the material flowcorrectly in Profit Center Accounting, you need to look at the profit center as an independent company.
This means that a sale is made by the sending profit center, while the receiving profit center posts agoods receipt.
? This way of looking at postings in Profit Center Accounting cannot be achieved based solely on the
original posting. You therefore need to make an additional account assignment. Using accountdetermination rules which you can define in Customizing, the system generates and updates additional
posting lines in Profit Center Accounting based on the original document. The source document is not
changed. Therefore this has no effect on Financial Accounting (FI). However, note that these lines arealso updated in FI if your organization is using transfer prices and storing the profit center valuationmethod in FI (see the example below).
? For some goods movements, it does not make sense to make an additional posting. These goodsmovements are given a special handling. The table that contains these exceptions is fully maintainedand delivered by SAP in the standard R/3 System. You only need to define special handling if you
require this for movement types that you defined yourself.
? You enter the accounts that you need in order to represent internal goods movements in Profit CenterAccounting for each controlling area. These accounts must be defined already in Financial Accounting
(FI).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 98/334
© SAP AG AC610 4-21
? SAP AG 2003
? Data Flow from Controlling
Topic:
Actual Data: Topic IV
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 99/334
© SAP AG AC610 4-22
? SAP AG 2003
BusinessBusiness
ProcessProcess
VV
AALL
UU
EE
FF
LL
OO
WW
Primary Costs
FIFI
Utility Expense
PrCtr 1PrCtr 1PrCtr 2
Utility Expense 500500
Vendor
500
Utility Expense
500
COCO--OMOM
Transaction Processing:Post Vendor Invoice
? All primary postings to account assignment objects in Controlling are posted to profit centers using the
same cost element.
? Elimination of internal business volume: You can have the system ignore transaction data between
account assignment objects of the same type which are assigned to the same profit center. If you want touse elimination of internal business, you need to select a flag in Customizing under”PCA Controlling area settings”.
? Statistical Key Figures: In addition to the transaction data in accounting, you also can transfer StatisticalKey Figures from the account assignment objects in CO to PCA. In addition to transferring statisticalkey figures, you can also create them manually in PCA.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 100/334
© SAP AG AC610 4-23
? SAP AG 2003
BusinessBusiness
ProcessProcess
VV
AALL
UU
EE
FF
LL
OO
WW
Secondary Costs
PrCtr 1PrCtr 1PrCtr 2
Machine Costs - 500
5 Hours * 10 (Machine Hour Rate)
Transaction Processing:Internal Activity
Allocation
Machine Costs 5005 Hours * 10 (Machine Hour Rate)
Profit
Center 2
Profit
Center 2
ProfitCenter 1
Profit
Center 1
Machine Costs
500
Machine Costs
500
Production Order
Cost Center
ECEC--PCAPCA
COCO--OMOM
COCO--PCPC
? For allocations in cost accounting (distribution, assessment, cost allocation, transfers, order settlement,
calculation of imputed costs and overhead), the following records are updated in Profit CenterAccounting:
?The profit center of the crediting account assignment object is ”credited” using the same costelement, and the profit center of the object to be debited is used as the partner profit center.
?In addition, the profit center of the ”receiver” is debited using the same cost element, and the profit
center of the sender is used as the partner profit center.
? All the secondary transfers between CO objects are selected and represented in the assigned profitcenters. (e.g. utilization of cost center services for a production order)
? The exchange of services between profit centers results from service links crossing profit centers forexample within CO (e.g. cost center X which is assigned to profit center 1 produces V for the
production order Y which is asigned to profit center 2). If elimination of internal business volume isactive, Profit Center Accounting only reflects those services which are provided by one profit center foranother one or between different Controlling object types (e.g. cost center and internal order).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 101/334
© SAP AG AC610 4-24
? SAP AG 2003
BusinessBusiness
ProcessProcess
VV
AALL
UU
EE
FF
LL
OO
WW
FIFI
PPPPMMMM
Material Expense
500
Consumption Production Order
Material Expense 500
CO-PC – Goods Issue
ECEC--PCAPCA
Material Expense
500
Material Expense
500
COCO--PCPC
? The above example shows the withdrawal of a material from the warehouse for a production order. The
profit center is determined based on the materials produced.
? Example: Profit center for production order: 1000
Profit center for material (raw material) withdrawn: 1200
Posting with profit center and partner profit center account assignment with a raw
material withdrawal for a production order for EUR 10,000:
400000 material expense 10,000 (profit center:1000; partner profit center: 1200)
to
300000 raw materials 10,000 (profit center:1200; partner profit center:1000)
(Raw materials is a balance sheet account and must therefore either be defined for thetransfer to Profit Center Accounting in the Customizing table (realtime transfer) or be provided for periodic transfer).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 102/334
© SAP AG AC610 4-25
? SAP AG 2003
BusinessBusiness
ProcessProcess
VV
AALL
UU
EE
FF
LL
OO
WW
FIFI
PPPP MMMM
Finished Products
450
450
Factory Output
450
Expense
500
Factory Output - 450
Factory Output
CO-PC – Confirmation / Settlement
50
Price Difference
50
50
- 50
Price Difference
50
Expense
500
Expense 500
Production Order
ECEC--PCAPCA
Delivery to Stock
Production Order
COCO--PCPC
? The above example shows the settlement of a production order to the make-to-stock inventory. When
the "production order" is settled, the CO object "production order" is credited (- 450); the finishedgoods inventory is "debited" with an inward movement of the same amount. The differences between
debit and credit (500 - 450 = 50) which result on the production order are posted to a price differenceaccount.In this instance the posting is:
Price difference account 50 to Factory output 50and is reflected both in Financial Accounting and also in Profit Center Accounting.The CO object "production order" is credited with this 50 at the same time.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 103/334
© SAP AG AC610 4-26
? SAP AG 2003
BusinessBusiness
ProcessProcess
VV
AALL
UU
EE
FF
LL
OO
WW
FIFI
Production
Work in Process
Change in Work in Process
CO-PC – Work in Process
1000
1000Production Expense 1000
Change in Work in Process
1000
PPPP
Period-End Closing:Calculate Workin Process
ECEC--PCAPCA
COCO--PCPC
COCO--PCPC
? The work in process is calculated in order to determine the cost of goods manufactured of unfinished
goods still in production. You create work in process periodically for each run schedule header, production order or process order based on posted service consumption for semifinished and finished
products which have not yet been confirmed. The work in process calculated is posted periodically inFinancial Accounting, where the following accounts are assigned:
?Value of unfinished products (balance sheet account)
?Change to work in process (profit and loss account)
?The postings are transferred in the same way in Profit Center Accounting. The profit center accountassignment is taken from the master record of the corresponding production order.
? Additional note: The account "Change to work in process" is not defined as a cost element, since the production order is only credited when final settlement is performed for the order. The posting is still
made in Profit Center Accounting with this account, however, because the movement is needed in orderto display profits using the period accounting method.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 104/334
© SAP AG AC610 4-27
? SAP AG 2003
? Transfer from Sales and Distribution
Topic:
Actual Data: Topic V
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 105/334
© SAP AG AC610 4-28
? SAP AG 2003
BusinessBusiness
ProcessProcess
VV
AALL
UU
EE
FF
LL
OO
WW
Transfer from Sales and Distribution (1)
FIFI
700
Cost of Sales
Cost of Sales
700
Finished Goods Inventory
700
MMMM
Goods Issue
Costs ofSales 700
(Account-BasedProfitabilityAnalysis)
ECEC--PCAPCA
COCO--PAPA
? The assignment of a sales order to a profit center is passed from the sales order to the delivery note and
then on to the billing document. The change in stock is posted to the profit center upon goods issue.
? If account-based Profitability Analysis (CO-PA) is active in your system, the G/L account for changes
in stock must be defined as a cost element. If account-based CO-PA is not active, you must define thisaccount as a profit and loss account. The system still ensures that the goods issue posting is passed on tothe profit center. The following data is transferred from bills and debit and credit memos to Profit
Center Accounting:
?Revenues
?Sales deductions (shipping, rebates, etc.)
?Accruals (e.g. from rebate agreements)
?
The profit center is assigned at the item level of the sales order.? The Financial Accounting document and the profit center document are supplied from the original
document in SD via the same interface.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 106/334
© SAP AG AC610 4-29
? SAP AG 2003
BusinessBusiness
ProcessProcess
VV
AALL
UU
EE
FF
LL
OO
WW
Transfer from Sales and Distribution (2)
FIFI
SD/BillingDocument
SDSD
1000
Revenues
1000
Revenues
1000
Revenues - 1000
Receivables (Customers)
ECEC--PCAPCA
COCO--PAPA
? A simplified example of a logistical SD process with the generated profit center postings.
? Additional note: The balance sheet account of the material must be provided for the transfer to ProfitCenter Accounting.
? Outbound delivery of the order with goods issue postingFI posting: Costs of goods sold to inventoryPCA posting: Profit center from sales order item
Cost of goods soldProfit center from materialBalance sheet account
? Billing documentFI posting: Receivables to revenues
PCA posting: Profit center from sales order item Revenues? Additional note: Receivables can only be transferred periodically to Profit Center Accounting
(see Period-End Closing in EC-PCA).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 107/334
© SAP AG AC610 4-30
? SAP AG 2003
? Functional Areas in EC-PCA
Topic:
Actual Data: Topic VI
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 108/334
© SAP AG AC610 4-31
? SAP AG 2003
Assignment of Functional Areas in P&L
Period Accounting
(in thousands)
Sales Revenues 5,463
Change in Stock (Layer) + 1
Total Operating Profit 5,464Material Expense 2,606
Personnel Expense 1,263
Depreciation 219Other Expenses 1,262
Total Expenditure 5,350Net Operating Profit 114
Cost-of-Sales Accounting(in thousands)Sales Revenues 5,463
Production Costs 3,374Sales Costs 1,278
Administration Costs 324Research & Dev. Costs 373
Cost of Sales 5,349
Net Operating Profit 114
FUNCTIONAL AREAS
Production Sales Administration R & D
StockLayer 1
3,374
2,606565 340 139 219140 23 21 35
64 915 164 1193,375 1,278 324 373
? When you use the period accounting approach, the system breaks down the operating results by
revenue and cost element. This makes it possible to recognize which factors of production cause thecosts which are incurred. The total costs for the period can then be compared to the total revenues
earned during the same period. The costs of the services produced in the period but not yet sold(increases in stock ) are added to the sales revenue, and the services performed in previous periods,however, only offset in the period under review (reduction in stock), are deducted. This sum, together
with the capitalized internal activities and the changes to work in process, yields the total result for the period.
? The more market-oriented cost-of-sales approach compares the costs to the corresponding quantity
structure of the revenues. Revenues are only compared to the costs incurred for the quantity of goods orservices sold. When products are sold from stock, it may be that the costs were incurred during a
previous period. In this approach, no distinction is made between different cost elements. Instead,
resource usage is divided according to the functions R & D, production, sales and administration.
? To calculate profits according to the cost-of-sales approach, you need to access the characteristicFunctional Area, which is derived in FI or CO. Since you can define these functional areas and the
rules by which they are used, you need to define your own reports if you want to use the cost-of-salesapproach.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 109/334
© SAP AG AC610 4-32
? SAP AG 2003
Cost-of-Sales Accounting Overview
P & L
Sales Revenues1
Cost of GoodsSold
2
Production
Orders
3Variances
CostCenters
3c
3a
Profitability
Segments
3b
3b
4
5
Functional AreaSalesAdministration
R&D...
SD
FIOther Expenses
MM
Fert
VT
VW
...
? In addition to the FI-GL general ledger, another ledger is managed in FI-SL. In this ledger you can
update all the FI-relevant business transactions.
? In contrast to the general ledger, the transaction figures are divided by functional area.
? This slide shows you the following example postings:
?Sales revenues from SD (1)
?Cost of goods sold from MM goods issue (2)
?Production variances from the settlement of the production order (3)
?All debits and credits of all the production cost centers (overabsorption/underabsorption) (3a)
?All postings to cost centers affecting the functional areas Sales, Administration and
Research & Development (3b)?Adjustment postings from the reconciliation ledger back to FI-SL in the case of
secondary cross-functional area postings (3c)
?Postings to profitability segments (4)
?Other expenses (5)
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 110/334
© SAP AG AC610 4-33
? SAP AG 2003
Functional Area Derivation Options
40 Expense 0400 1000 1050 Balance Sheet
Account10-
Account Functional Area CO-Object Amount
ManualEntry
Master Recordof the CO Object
Master Recordof the P&L Account
Substitution
Document
Sequence "The winner takes it all"
Items
? If cost-of-sales accounting is activated for a company code, a functional area is determined when P&L
postings are made.
? No functional area is determined when postings are made to balance sheet accounts or when statistical
key figures are entered in Controlling.
? The derived functional area is transferred to the line items of Profit Center Accounting.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 111/334
© SAP AG AC610 4-34
? SAP AG 2003
? Period-End Closing in EC-PCA
Topic:
Actual Data: Topic VII
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 112/334
© SAP AG AC610 4-35
? SAP AG 2003
BusinessBusiness
ProcessProcess
Transfer of Statistical Key Figures
PrCtr PrCtr 11PrCtr 2
ECEC--PCAPCA
Period-End ClosingTransfer of Statistical
Key Figures
ProfitCenter 1
Profit
Center 1
Number of Employees 10
Number of Sales Orders:355
SDSD
Number of Employees: 10
Number of Sales Orders: 355
SDSD
COCO--OMOM
COCO--OMOM
? In addition to the monetary data in accounting, you can also transfer Statistical Key Figures from the
account assignment objects in Controlling to Profit Center Accounting. Statistical key figures can betransferred from the following objects:
?Cost centers
?Cost centers/activity types
?Orders
?Cost objects
? Networks/network activities
?WBS elements
?
Sales document (sales order items)? A Customizing table determines which key figures can be transferred from which objects to Profit
Center Accounting. This means that you can choose not to transfer certain key figures which are
unnecessary in EC-PCA, such as those used solely in Cost Center Accounting as tracing factors for periodic allocations.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 113/334
© SAP AG AC610 4-36
? SAP AG 2003
Item 1Item 2Item 3
Carry out period-closing activities for payables and receivables in FI(payables and receivables are split according to profit center)
Start transfer program in Profit Center Accounting
Sales order
ECEC--PCAPCA
Profit Center AProfit Center BProfit Center C
100020003000
Transfer of Payables / Receivables
Customers
6000
Cus. Profit Center C
3000
Cus. Profit Center B
2000
SDSD
Cus. Profit Center A
1000
1
2
FIFI
? Before you can transfer payables and receivables, you first need to calculate the payables and
receivables to be split in Financial Accounting. In this step, the payables and receivables are brokendown according to profit center and business area based on sales order line item assignments.
? Within PCA you can transfer the data to Profit Center Accounting. You receive a list of all the companycodes in the current controlling area. Select the required company codes and choose the periods youwant to transfer. The system then posts the payables and receivables to Profit Center Accounting
under the reconciliation accounts of the general ledger. No FI documents are created in the process.
? If you select line items, the system writes a line item for each customer and each supplier.
? After the program has run you receive an error log. You can analyze the posted data using standard
reports in Profit Center Accounting.
? Note : The program first transfers the closing balance of payables and receivables. It also determines the
final balance of the previous period and updates this with a minus ("-") sign. As a result, the summaryrecords in each period contain the movements in the payables and receivables, as shown exactly inFinancial Accounting.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 114/334
© SAP AG AC610 4-37
? SAP AG 2003
BusinessBusiness
ProcessProcess
VV
AALL
UU
EE
FF
LL
OO
WW
Distribution and assessmentwork in the same way as
Cost Center Accounting
Distribution / Assessment
Profit Center
Sales Admin
Profit Center
Sales Admin
Profit Center Sports Cars
Profit Center Sports Cars
Period-End ClosingDistribution
Profit Center Motorcycles
ECEC--PCAPCA
? Allocation (assessment and distribution) of overhead costs is usually performed at period closing. This
is usually done directly in CO and reflected in the data in Profit Center Accounting.
? If you have a service profit center or allocation center in your profit center hierarchy, you may need to
assess or distribute costs again in Profit Center Accounting.
? Under certain circumstances it may also be necessary to allocate revenues and sales deductions.You can do this as well in Profit Center Accounting.
? Often you have to allocate further certain balance sheet items (raw materials, real estate and so on),which you first posted to a single profit center, to several receiving profit centers.
? Assessing or distributing data in Profit Center Accounting only makes sense after you have completed
all the period closing activities in the applications which supply EC-PCA withdata (FI, CO, SD, MM, etc.). You should also post any additional profit center data manually,
such as PCA Statistical Key Figures, before allocating.
? Distribution and assessment work the same way as in Overhead Management, but affectPCA postings only.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 115/334
© SAP AG AC610 4-38
? SAP AG 2003
. . . . .
Sender 2
. . . . .
Sender 1
Sender 2
. . . . .
. . . . .Sender 2
. . . . .
Segment 1
R u l e s
R u l e s
Sender 1
Sender 1Receiver 1
Receiver 2
Receiver 4
Receiver 3
Create Distribution / Assessment
Cycle 3Cycle 3
Cycle 2
Cycle 1
. . . . .Sender 2
. . . . .
Sender 1
Sender 2
. . . . .
Sender 2
. . . . .Sender 2
. . . . .
Segment 1
R u l e s
R u l e s
Sender 1
Sender 1Receiver 1
Receiver 2
Receiver 4
Receiver 3. . . . .
Sender 2
. . . . .
Sender 1
Sender 2
. . . . .
Sender 2
. . . . .Sender 2
. . . . .
Segment 1
R u l e s
R u l e s
Sender 1
Sender 1Receiver 1
Receiver 2
Receiver 4
Receiver 3
Cycle 1
? When you define a distribution or assessment, you collect all the sender-receiver relationships in
segments. You then store these segments in different cycles, which are stored with a time reference.
? As of Release 4.6 allocation cycles can be defined at the controlling area level.
? The allocation can be processed interactively in a cycle. If no percentage remaining values are defined,and all accounts are involved in the allocation, the sender profit centers are all completely emptied.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 116/334
© SAP AG AC610 4-39
? SAP AG 2003
BusinessBusiness
ProcessProcess
VV
AALL
UU
EE
FF
LL
OO
WW
Enter Profit Center Documents
Profit Center Bicycles
Profit Center Motorcycles
8000
Revenue
Transaction ProcessingEnter Profit Center
Postings
8000
Revenue
? You can use this function to import external data to Profit Center Accounting via batch input.
? You can also use it to create the opening balance for transferring additional balance sheet items to ProfitCenter Accounting.
? You can create your own document entry layout in Customizing or take one of the standard layouts.
? Enter the company code and the document type. If you wish, you can also enter a different date to beused for currency translation. The system assigns a document number internally. If you wish, you can
also enter a transaction currency and a basic unit of measure. Enter the currencies and quantities as wellas an account assignment for each document line. For credit postings, you must enter a minus sign(”- ”) after the amount.
? The documents you create here are only updated in Profit Center Accounting. No postings are made inFI or in the Special Purpose Ledgers.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 117/334
© SAP AG AC610 4-40
? SAP AG 2003
Balance Carry Forward
Balance Sheet Account300001150,000
Fiscal Year 2002 Fiscal Year 2003
Balance Sheet Account300001150,000
P&L Statement Account43000112,000
Balance CarryForward
Retained EarningsAccount900000
12,000
? If you want to post material stocks, assets, work in process or additional balance sheet items to Profit
Center Accounting by transaction, you need to carry balances forward during the course of year- endclosing. Otherwise this step is optional.
? When you carry balances forward, the profit and loss accounts are carried forward to the carry-forwardaccount defined in Customizing for each P&L statement account type, while the balance sheet accountsare carried forward to balance sheet accounts. Postings are divided according to controlling area, profit
center, origin object type and transaction. Balance sheet accounts are carried forward under the sameaccount and divided according to controlling area, profit center, partner profit center, partner company,functional area, transaction, depreciation area (for assets) and results analysis version (for work in
process).
? Once you have activated the function for carrying balances forward in Profit Center Accounting inCustomizing, the system performs it automatically for all postings which are transferred from Financial
Accounting or entered manually in Profit Center Accounting.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 118/334
© SAP AG AC610 4-41
? SAP AG 2003
Average Balance Ledger
Balance in
Thousands
0
5
10
15
20
25
30
35
1 2 ... 29 30
Averagebalance
Thou.
Days
Weighting
? All transactions carried out during a period are stored with a date weighting in the average balance
ledger. This means that a transaction that takes place on the first day of the period is updated with a fullweighting, whereas later transactions are weighted according to when in the period they occurred (days
remaining in period, divided by days in period).
? The average balance ledger (8Z) only contains weighted transactions by period. To calculate theaverage balance for a period, the system needs to take the opening balance into account as well. This
opening balance is taken from the profit center ledger "8A".
? Example: At the beginning of period 2, account balance = 10,000 Number of days in period 2: 28
Inward movement on 2/15: 10,000=> weighted movement: 10,000 * 14 days / 28 days = 5,000Inward movement on 2/22: 10,000
=> weighted movement: 10,000 * 7 days / 28 days = 2,500This yields an average balance for period 2 of 17,500
? You can only update the average balance ledger if you update accounts in realtime. If you transfer these
periodically, you can only see the balances as of the end of the period. It is no longer possible todetermine when during the period the transactions were carried out.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 119/334
© SAP AG AC610 4-42
? SAP AG 2003
Actual Data: Unit Summary
You are now able to:? explain the differences in the way P&L statement
accounts and balance sheet accounts aretransferred
? understand how profit centers are determinedin FI, MM, CO and SD
? configure the characteristics-dependent profitcenter determination
? carry out period-end closing in EC-PCA
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 120/334
© SAP AG AC610 4-43
Exercises
Unit: Actual Data
Topic: Data Flow from Financial Accounting
On completion of these exercises, you will be able to
? understand the profit center determination when postings are made in
Financial Accounting to balance sheet accounts and P&L statementaccounts.
The project team needs to clarify the prerequisites for transferring lineitems of postings in FI online to Profit Center Accounting. Using a G/L
account posting, you want to test which profit center is determined when
no profit center is set by substitution in the line item.
1-1 Check whether the system settings allow online postings and line items in ProfitCenter Accounting.
__________________________________________________________________
1-2 Check whether the following accounts were created as a balance sheet account or as a
P&L statement account with cost element in the master data for Financial Accounting
in Company Code 1000. Then check whether cost elements exist for these accountsin the master data menu for Cost Element Accounting in CO. Complete the following
table.
Account Balance SheetAccount or
P&L Statement
Account?
Cost ElementCreated?
Cost ElementCategory?
156000
479100430000
415000
800000
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 121/334
© SAP AG AC610 4-44
1-3 To test the way the FI interface works, enter G/L account postings in the general
ledger for Financial Accounting. Enter the following documents in Company Code1000 using the Current Date as the document date.
1-3-1 Enter the following posting:
G/L Acct D/C Amount inDoc. Curr. Profit Center
156000 Debit 10,000 91##
156000 Debit 20,000 No entry
479100 Debit 30,000 No entry
113100 Credit 60,000
Save the document and make a note of the document number.
_________________________________________________
1-3-2 Call the report Profit Center: Actual Line Items in the information systemfor Profit Center Accounting and start the report with the parameters Record
Type 0, Version 0, Controlling Area 1000, Company Code 1000, current
Posting Period, current Fiscal Year, and enter the document from task 1-3-1in the Reference Document Number field.
1-3-3 Which line items were transferred to Profit Center Accounting and which
profit centers were determined by the system? List system settings to support
your answer.
____________________________________________________________
____________________________________________________________
____________________________________________________________
1-3-4 Which line items were not transferred? List system settings to support your
answer.
____________________________________________________________
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 122/334
© SAP AG AC610 4-45
1-3-5 Enter the following CO-relevant posting
G/L Acct D/C TaxCode
Amount in Doc.Curr.
CostCenter
Order
430000 Debit 20,000 T92##
430000 Debit 15,000 T91##
415000 Debit V0 2,500 Order number
Trade ShowCivil
Engineering
Group ##
415000 Debit V0 1,000 4298
113100 Credit 39,000
Save the document and make a note of the document number.
____________________________________________
1-3-6 Call the report Profit Center: Actual Line Items in the information systemfor Profit Center Accounting and start the report with the parameters RecordType 0, Version 0, Controlling Area 1000, Company Code 1000, current
Posting Period, current Fiscal Year, and enter the document from task 1-3-5in the Reference Document Number field.
1-3-7 Which line items were transferred to Profit Center Accounting and which profit centers were determined by the system? Give reasons to support your
answer.
____________________________________________________________
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 123/334
© SAP AG AC610 4-46
1-3-8 Enter the following manual revenue posting
G/L Acct D/C Amount inDoc. Curr.
TaxCode
ProfitCenter
ProfitabilitySegment
800000 Credit 15,000 0o 91## Sales org.
1000Division01
800000 Credit 10,000 0o No
entry
Sales org.
1000
802000 Credit 5,000 0o Noentry
Sales org.1000
113100 Debit 30,000
Save the document and make a note of the document number.
_______________________________________________________
1-3-9 Call the report Profit Center: Actual Line Items in the information systemfor Profit Center Accounting and start the report with the parameters Record
Type 0, Version 0, Controlling Area 1000, Company Code 1000, currentPosting Period, current Fiscal Year, and enter the document from task 1-3-8
in the Reference Document Number field.
1-3-10 Which line items were transferred to Profit Center Accounting and which profit centers were determined by the system? Give reasons to support youranswer.
____________________________________________________________
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 124/334
© SAP AG AC610 4-47
1-4 You want to obtain an overall view of the costs and revenue situation at profit center
level. To do this, call the list-orientated report Profit Center Group:Plan/Actual/Variance in the information system for Profit Center Accounting and
start the selection with the following parameters:
Field Name Value
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1-12
Plan Version 0
Profit Center Group GR##
Profit and LossAccounts Group
3000000.INT
Balance Sheet Account
Group
1000000.INT
What can you say about the current revenue situation of your profit center?
__________________________________________________________________
Which values posted in the financial statements can you find?
__________________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 125/334
© SAP AG AC610 4-48
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 126/334
© SAP AG AC610 4-49
Unit: Actual Data
Topic: Value Flow from Asset Management
On completion of these exercises, you will be able to
? explain how fixed asset accounts are transferred online to Profit CenterAccounting.
The profit center managers want to see asset postings online to the profit
center with the aim of displaying financial key figures. You check therelevant system settings for the road show truck which has been created
in asset class 3100.
2-1 You want to transfer balance sheet account postings on assets to Profit Center
Accounting.
2-1-1 Has balance sheet account 21000 been defined for the online transfer? Which
default profit center is generated? In what instance is the default profit centertransferred to the line item concerned?
____________________________________________________________
____________________________________________________________
____________________________________________________________
2-1-2 Post the acquisition of the asset in company code 1000 in Asset Accounting
of Financial Accounting by executing the acquisition posting withautomatic offsetting entry.
Field Name Values
Existing Asset Asset number of road show
truck ##Amount Posted 80,000
Document Date Current date
Posting Date Current date
Save the document.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 127/334
© SAP AG AC610 4-50
2-1-3 In the information system for Profit Center Accounting, call the list-orientatedreport Profit Center Group: Plan/Actual/Variance and start the selection
with the following parameters:
Was the asset posting transferred?
____________________________________________________________
Double-click on the totals row of account 21000 to go to the report Profit
Center: Actual Line Items and display the Asset field in the current displayvariant. Which asset is in the line item?
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 128/334
© SAP AG AC610 4-51
Unit: Actual Data
Topic: Data flow from Materials Management
On completion of these exercises, you will be able to? understand the profit center determination in relation to purchase
orders and the corresponding goods receipts and invoice receipts
In purchasing, purchase orders are also posted to the respective CO
account assignment objects. They are intended to inform the purchasingmanager about the profit center determination. The financial accounting
manager is interested in the profit center determination in relation togoods receipt postings and invoice receipts for the respective purchaseorders.
3-1 First check the profit center assignment of material M-05 in plant 1000 and then create
a purchase order to the debit of the cost center administration.
3-1-1 Which profit center is assigned to material M-05 in plant 1000?
3-1-2 Create a purchase order in Logistics in Purchasing for Materials Management.
The vendor is known.
Field Name Values
Vendor 1000
Purchasing Organization 1000
Purchasing Group 001
Company Code 1000
Enter the following Purchase Order Item.
Field Name Values
Account AssignmentCategory
K Cost Center
Material M-05
PO Quantity 1
Plant 1000
Storage Location 0001
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 129/334
© SAP AG AC610 4-52
Go to the Account Assignment tab page in the item. Enter cost center T92## asthe account assignment object and check the entry in the profit center field.
Which profit center was assigned?
____________________________________________________________
Save the purchase order and make a note of the purchase order number.
____________________________________________________________
3-2 Enter a goods receipt for purchase order.
3-2-1 Enter a goods receipt for purchase order in the Inventory Management of
Logistics. Use the purchase order number from task 3-1-2. Check the Account Assignment tab page. Which profit center has been determined by the system?Give reasons to support your answer.
____________________________________________________________
____________________________________________________________
Post the goods receipt and make a note of the number of the materialdocument.
____________________________________________________________
3-2-2 In the information system for Profit Center Accounting, call the interactive
report Profit Center Group: Plan/Actual/Variance with the following
parameters:
Field Name Values
From Period 1
To Period 12
Fiscal Year Current fiscal year
Plan Version 0
Profit CenterValues 92##
Profit and Loss AccountsGroup
3000000.INT
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 130/334
© SAP AG AC610 4-53
In reporting for Profit Center Accounting, in addition to the classic
Report Painter reports there are also drilldown reports which allowyou to navigate easily between report characteristics and thehierarchy displays of the respective characteristics. Furthermore, you
can define a report interface with the option of branching to other
reports. Detailed information on defining drilldown reports is givenin the Information System unit.
If necessary, expand the account hierarchy to account 410000. Determine the
origin object of this posting by moving the account to the characteristic OriginObject.
____________________________________________________________
To find out which cost center is hidden behind this posting, you must branch to
the line items. Call the report Profit Center: Actual Line Items and thenchange the current display variant by displaying the Cost Center field. Whichcost center is visible in the line item?
____________________________________________________________
Double-click on the line item to reach the source document. What document isthis?
____________________________________________________________
3-3 Enter an MM invoice receipt for purchase order.
3-3-1 In the Materials Management Menu, enter an Incoming Invoice forLogistics Invoice Verification.
Enter the following Basic Data for the transaction Invoice :
Field Name Values
Invoice Date Current date
Posting Date Current date
Tax Code V0 (0% domestic input tax)
In the field for the Purchase Order/Scheduling Agreement , enter the purchase
order number from task 3-1-2 and confirm.Change the tax code to V0 in the item.
Enter the amount from the invoice item in the basic data.Save and make a note of the document number.
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 131/334
© SAP AG AC610 4-54
3-3-2 Display the Invoice Document in the Further Processing menu. Go to thefollow-on documents.
Which FI posting was generated?
____________________________________________________________
Was a profit center document generated? Give reasons to support your answer.
____________________________________________________________
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 132/334
© SAP AG AC610 4-55
Unit: Actual Data
Topic: Transfer from Controlling
On completion of these exercises, you will be able to? carry out a direct activity allocation and the settlement of an internal
order.
? understand the profit center determination in relation to direct activityallocation and settlements of internal orders.
At the trade show you experience technical problems with the exhibits.
The repair work is carried out by a service cost center. The trade fairorder is debited with repair costs using direct activity allocation.
After the trade show has ended, the total costs should be posted to thesales cost center.
4-1 Carry out a direct activity allocation.
4-1-1 Technical problems occurred at the trade show Civil Engineering Group ## which were dealt with by a technician from cost center 4100. Thecorresponding activity type is 1410 Repair Hours. First determine which price
is allocated by calling the report Cost Centers: Activity Prices in Cost CenterAccounting for the current period. How much is the price per hour for cost
center/activity type 4100/1410 in the current period (version 0)?
4-1-2 Which profit center is assigned to cost center 4100?
____________________________________________________________
4-1-3 Which profit center is assigned to the order Trade Show Civil EngineeringGroup ##?
____________________________________________________________
4-1-4 Post the activity allocation in Cost Center Accounting. The technician reported10 Repair Hours . Make a note of the document number.
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 133/334
© SAP AG AC610 4-56
4-2-5 In reporting for Profit Center Accounting, call the report Profit Center:
Actual Line Items with the following parameters.
Field Name Values
Record Type 0
Version 0
Controlling Area 1000
Company Code 1000
Posting Period Current Period
Fiscal Year Current fiscal year
Reference Document Number Document from task 4-1-4
Which profit center was credited and what is the partner profit center? Givereasons to support your answer.
____________________________________________________________
____________________________________________________________
____________________________________________________________
Which profit center was debited and what is the partner profit center? Givereasons to support your answer
____________________________________________________________
____________________________________________________________
____________________________________________________________
4-2 After the work has been completed, the total trade show costs should be settled to cost
center T91##.
4-2-1 Which profit center is assigned to the order Trade Show Civil EngineeringGroup ## and which profit center is assigned to cost center T91##?
Order : ____________________________________________________
Cost center : _________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 134/334
© SAP AG AC610 4-57
4-2-2 In the master data for the order, define the following Settlement Rule:
Cat.: SettlementReceiver
% Settlement Type
CTR T91## 100 Ful
Save the order.
4-2-3 Settle the order in the Period-End Closing of the Internal Orders in UpdateMode . The settlement should be carried out in the Current Period. Choose
the processing type Automatic.
After settlement has been completed, go from the basic list to the Detail Lists. Who is the sender and who is the recipient of the settlement?
Sender: _____________________________________________________
Recipient: __________________________________________________
Stay in the detail lists and display the generated Accounting Documents.
Which accounting documents were generated?
____________________________________________________________
____________________________________________________________
Choose the Profit Center Document.Which profit center was debited and which profit center was credited?
Debit: ___________________________________________________
Credit: __________________________________________________
4-2-4 The elimination of internal business volume is active. Why can profit center
91## be both the sender and also the recipient of the settlement?
____________________________________________________________
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 135/334
© SAP AG AC610 4-58
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 136/334
© SAP AG AC610 4-59
Unit: Actual Data
Topic: Transfer from Sales and Distribution
On completion of these exercises, you will be able to
? create a standard sales order and process the entire order.
? understand the profit center derivation of characteristics in relation to
standard sales orders
The financial accounting and logistics managers want an explanation ofhow sales are posted from standard sales orders to Profit CenterAccounting. They are also interested in the interaction between the sales
process and postings in Financial Accounting.
Order processing consists of the following steps: You create a sales order.At this point, the system determines price, costs, discounts and other
values based on the SD configuration. After you have saved the order, thesystem assigns an order number. The next step is the delivery processwhereby the ordered materials are picked and a transfer order is created,
the goods issue is posted and also lastly a delivery document is createdfor the physical delivery of the product. After the delivery, a billing
document is created, which ends the order processing from an SD pointof view.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 137/334
© SAP AG AC610 4-60
5-1 Create a standard sales order in the Sales and Distribution component and see how the
sales costs are updated in Profit Center Accounting.
5-1-1 Enter a sales order with the following parameters:
Field Name Value
Order Type TA
Sales Organization 1000
Distribution Channel 10
Division 00
Sold-to Party T-CO05A##
Ship-to Party T-CO05A##
PO Number PUMP ##
Material P-100
Order Quantity 50
Check the account assignment of this order item in the item details. Which profit center is assigned? Give reasons to support your answer.
____________________________________________________________
____________________________________________________________
Since the sales order items are to be assigned to the Sales and Distribution profit center 91##, enter this as the profit center account assignment in the
item.Afterwards save the document and make a note of the document number.
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 138/334
© SAP AG AC610 4-61
5-1-2 Create an outbound delivery for the sales order.Use the following parameters:
Field Name Value
Shipping Point 1000
Selection Date Current date + 1 month
Order Order number from task 5-1-1
Save the document and make a note of the document number.
____________________________________________________________
Change the outbound delivery you have just saved and create a transfer orderusing the subsequent functions in order to carry out the logistical functions for
transportation planning and shipment completion (in particular picking).Use the following parameters:
Field Name Value
Warehouse Number 010
Delivery Document number of delivery
Activate Item Set indicator
Foreground/Backgrnd System-Guided
Post the transfer order. No entries are necessary since picking is carried out
automatically.
Change the outbound delivery again and carry out the Goods Issue Posting.
5-2 Display the sales order in order to check the subsequent documents of this order.
5-2-1 Display the sales order and check the subsequent documents from within thisscreen. How many subsequent documents were generated?
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 139/334
© SAP AG AC610 4-62
5-2-2 Display the document for goods issue delivery. From there, analyze the postedFI document. Which posting was generated?
____________________________________________________________
____________________________________________________________
5-2-3 Also check the corresponding PCA document posted in parallel. Which lineitem was posted to which profit center?
____________________________________________________________
____________________________________________________________
5-3 The last step is to create a billing document.
5-3-1 Bill the sales order from task 5-1-1. For this, enter the document number of theoutbound delivery from task 5-1-2. Make a note of the number of the billing
document.
____________________________________________________________
5-3-2 Display the sales order and check the subsequent documents from within this
screen. How many subsequent documents were generated?
____________________________________________________________
5-3-3 Display the posted accounting document. Which posting was generated?
____________________________________________________________
____________________________________________________________
5-3-4 Go from the accounting document to the profit center document. Which lineitem was posted to which profit center?
____________________________________________________________
____________________________________________________________
5-3-5 Why were the receivables not transferred to Profit Center Accounting?
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 140/334
© SAP AG AC610 4-63
Unit: Actual Data
Topic: Functional Areas in EC-PCA
On completion of these exercises, you will be able to? identify the functional area that was transferred to EC-PCA.
In Financial Accounting, the individual company codes use functional
areas in order to display the profit and loss statement in accordance withthe cost of sales accounting. This option should also be made available to
those responsible for the profit center. Check which functional areas weretransferred to Profit Center Accounting.
6-1 Check profit center documents for functional areas.
6-1-1 Execute the line item report of Profit Center Accounting with the following parameters:
Field Name Value
Record Type 0
Version 0
Controlling Area 1000
Company Code 1000
Posting Period Current period
Fiscal Year Current fiscal year
Profit Center 91## Sales
Show the Functional Area field in the current display variant.Then sort the lines by account number.Which functional area was determined when posting with cost element
430000?
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 141/334
© SAP AG AC610 4-64
Which functional area was determined when posting with revenue element800000?
____________________________________________________________
____________________________________________________________
6-1-2 Call the line item report for profit center 92## Administration.
Which functional area was determined when posting cost element 430000?
____________________________________________________________
____________________________________________________________
6-2 How do you derive a functional area in the R/3 System?
____________________________________________________________
____________________________________________________________
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 142/334
© SAP AG AC610 4-65
Unit: Actual Data
Topic: Period-End Closing in EC-PCA
On completion of these exercises, you will be able to? create a cycle for distribution in EC-PCA.
The revenues are collected on the sales profit center. Management
periodically submits fixed amounts which are posted to the non-sales profit centers monthly. Distribution is to be used to keep the revenue
element visible.
7-1 Analyze the current status of the profit and loss statement on the profit centers ofgroup GR##.
7-1-1 In the information system of Profit Center Accounting, start the list-orientated
report Profit Center Group: Plan/Actual/Variance with the following parameters:
Field Name Value
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12
Plan Version 0
Profit Center GR##
Profit and Loss
Accounts Group
3000000.INT Profit and Loss Statement
Balance Sheet Account
Group
1000000.INT Assets
7-1-2 What is your assessment of the ‘performance’ of profit center 91##?
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 143/334
© SAP AG AC610 4-66
What is your assessment of the ‘performance’ of profit center 92##?
____________________________________________________________
____________________________________________________________
7-2 Define a distribution in EC-PCA in order to allocate revenues.
7-2-1 Create a distribution in the period-end closing of EC-PCA. Use the following parameters:
Field Name Value
Cycle PCA##
Start Date 01.01.current fiscal year
Enter the following data in the header data of the cycle:
Field Name Value
Text Revenue Distribution PCA##
Controlling Area 1000
Company Code 1000
Attach a segment and enter the following segment data.
Field Name Value
Segment Name PCA##SEG
Revenue Distribution Group
##
Enter posted amounts of 100% in the actual as the sender values and fixed
amounts as the receiver tracing factor.
Go to the Senders/Receivers tab page and enter the following allocationrelationship:The posted amounts on account 800000 should be statistically distributed from
profit center 91## to 92##. Work in version 0.
Go to the Receiver Tracing Factor tab page so that you can enter the fixedvalue to be allocated. Enter EUR as the transaction currency and –30,000 asthe revenue amount.
Save the cycle.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 144/334
© SAP AG AC610 4-67
7-2-2 Execute cycle PCA## in the current period of the current fiscal year in updatemode. Use document type V0.
Who is the sender of the allocation?
____________________________________________________________
____________________________________________________________
Who is the receiver of the allocation?
____________________________________________________________
____________________________________________________________
7-3 Analyze the effects of the distribution in reporting.
7-3-1 In the information system of Profit Center Accounting, start the list-orientated
report Profit Center Group: Plan/Actual/Variance with the following parameters:
Field Name Value
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12
Plan Version 0
Profit Center Group GR##
Profit and LossAccounts Group
3000000.INT Profit and Loss Statement
Balance Sheet Account
Group
1000000.INT Assets
What is your assessment of the ‘performance’ of profit center 91##?
____________________________________________________________
____________________________________________________________
What is your assessment of the ‘performance’ of profit center 92##?
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 145/334
© SAP AG AC610 4-68
7-3-2 Which actual account assignment objects had the revenues posted to them?Check the corresponding generated accounting documents of the profit center
line item of the distribution.
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 146/334
© SAP AG AC610 4-69
Solutions
Unit: Actual Data
Topic: Data Flow from Financial Accounting
1-1 Check whether the system settings allow online postings and line items in Profit
Center Accounting.
ORK2: Profit Center Accounting ? Basic Settings ? Controlling Area Settings
? Activate Direct Postings ? Set Control Parameters for Actual Data
Both online transfer and also line item transfer is set in controlling area 1000.
1-2 Check whether the following accounts were created as a balance sheet account or as aP&L statement account with cost element in the master data for Financial Accounting
in Company Code 1000. Then check whether cost elements exist for these accountsin the master data menu for Cost Element Accounting in CO. Complete the following
table.
Account master records in Financial Accounting:
Accounting ? Financial Accounting ? General Ledger ? Master Records ?
Individual Processing ? Centrally
The information on whether the account is a balance sheet account or a P&L
statement account can be found in the Type/Description tab page.
Cost element master records in Controlling:
Accounting ? Controlling ? Cost Element Accounting ? Master Data ? Cost
Element ? Individual Processing ? Display
If a cost element exists, this is displayed by the system and you can see the costelement category in the master record. If no cost element exists, the system
displays the error message Cost element does not exist in contr oll ing area 1000.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 147/334
© SAP AG AC610 4-70
Account Balance Sheet
Account or
P&L StatementAccount?
Cost Element
Created?
Cost Element
Category?
156000 Bal ance sheetaccount No -
479100 P&L statement
account
No -
430000 P&L statement
account
Yes 01 Pr imar y costs
415000 P&L statement
account
Yes 01 Pr imary costs
800000 P&L statement
account
Yes 11 Revenues
1-3 To test the way the FI interface works, enter G/L account postings in the generalledger for Financial Accounting. Enter the following documents in Company Code
1000 using the Current Date as the document date.
1-3-1 Enter the following posting:
Accounting ? Financial Accounting ? General Ledger ? Document
Entry ? Enter G/L Account Document
Document date: Current date
Enter the following list of line items.
G/L Acct D/C Amount inDoc. Curr.
Profit Center
156000 Debit 10,000 91##
156000 Debit 20,000 No entry
479100 Debit 30,000 No entry
113100 Credit 60,000
Post the document and make a note of the document number.
_________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 148/334
© SAP AG AC610 4-71
1-3-2 Call the report Profit Center: Actual Line Items in the information systemfor Profit Center Accounting and start the report with the parameters Record
Type 0, Version 0, Controlling Area 1000, Company Code 1000, currentPosting Period, current Fiscal Year, and enter the document from task 1-3-1in the Reference Document Number field.
PCA: Information System ? Reports for Profit Center Accounting ?
Line Item Reports ? Profit Center: Actual Line Items
Record Type: 0Version: 0
Controlling Area: 1000
Company Code: 1000Posting Period: Current period
Fiscal Year: Current fiscal year
Reference document number: From task 1-3-1
1-3-3 Which line items were transferred to Profit Center Accounting and which profit centers were determined by the system? List system settings to support
your answer.
ORK2: Profit Center Accounting ? Actual Postings ? Choose Additional
Balance Sheet and P&L Accounts ? Choose Accounts
Account 156000 is entered and assigned to the default profit center 1402.
10,000 EUR was posted to profit center 91## because this is what youmanually entered in the original line item.
20,000 EUR was posted to profit center 1402 because this profit center isthe default profit center for account 156000 and no manual profit centeraccount assignment was specified in the line item.
1-3-4 Which line items were not transferred? List system settings to support youranswer.
Accounts 479100 and 113100 were not transferred to Profit Center
Accounting since you did not manually enter a profit center in the originalposting. In addition, account 479100 is not entered in table Additional
Balance Sheet and Profi t + Loss Accounts . Hence no default profit center
can be determined.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 149/334
© SAP AG AC610 4-72
1-3-5 Enter the following CO-relevant posting
Accounting ? Financial Accounting ? General Ledger ? Document
Entry ? Enter G/L Account Document.
Document Date: Current date
Enter the following list of line items.
G/L Acct D/C Tax
Code
Amount in
Doc. Curr.
Cost
Center
Order
430000 Debit 20,000 T92##
430000 Debit 15,000 T91##
415000 Debit V0 2,500 Order number
Trade Show
Civil
EngineeringGroup ##
415000 Debit V0 1,500 4298
113100 Credit 39,000
Post the document and make a note of the document number.
____________________________________________
1-3-6 Call the report Profit Center: Actual Line Items in the information system
for Profit Center Accounting and start the report with the parameters Record
Type 0, Version 0, Controlling Area 1000, Company Code 1000, current
Posting Period, current Fiscal Year, and enter the document from task 1-3-5in the Reference Document Number field.
PCA: Information System ? Reports for Profit Center Accounting ?
Line Item Reports ? Profit Center: Actual Line Items
Record Type: 0
Version: 0Controlling Area: 1000
Company Code: 1000
Posting Period: Current periodFiscal Year: Current fiscal year
Reference document number: From task 1-3-5
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 150/334
© SAP AG AC610 4-73
1-3-7 Which line items were transferred to Profit Center Accounting and which profit centers were determined by the system? Give reasons to support your
answer.
An amount of 20,000 EUR was posted to profit center 92## in account430000 since you entered cost center T92## as the account assignment
object in the line item. Profit center 92## is entered in this cost centermaster record.
An amount of 15,000 EUR was posted to profit center 91## in account430000 since you entered cost center T91## as the account assignment
object in the line item. Profit center 91## is entered in this cost center
master record.
In addition, an amount of 2,500 EUR was posted to profit center 91## in
account 415000 since profit center 91## is entered in the order Trade
Show Civil Engineering Group ##.
An amount of 1,500 EUR was posted to the dummy profit center 9999 in
account 415000 since no profit center is entered in the master record ofcost center 4298.
1-3-8 Enter the following manual revenue posting
Accounting ? Financial Accounting ? General Ledger ? Document
Entry ? Enter G/L Account Document.
Document Date: Current date
Enter the following list of line items.
G/L Acct D/C Amount inDoc. Curr.
TaxCode
ProfitCenter
ProfitabilitySegment
800000 Credit 15,000 0o 91## Sales org.1000
Division01
800000 Credit 10,000 0o No entry Sales org.
1000
802000 Credit 5,000 0o No entry Sales org.1000
113100 Debit 30,000
Post the document and make a note of the document number.
_______________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 151/334
© SAP AG AC610 4-74
1-3-9 Call the report Profit Center: Actual Line Items in the information systemfor Profit Center Accounting and start the report with the parameters Record
Type 0, Version 0, Controlling Area 1000, Company Code 1000, currentPosting Period, current Fiscal Year, and enter the document from task 1-3-8in the Reference Document Number field.
PCA: Information System ? Reports for Profit Center Accounting ?
Line Item Reports ? Profit Center: Actual Line Items
Record Type: 0Version: 0
Controlling Area: 1000Company Code: 1000Posting Period: Current period
Fiscal Year: Current fiscal year
Reference document number: From task 1-3-8
1-3-10 Which line items were transferred to Profit Center Accounting and which profit centers were determined by the system? Give reasons to support your
answer.
ORK2: Profit Center Accounting? Actual Postings ? Maintain
Automatic Account Assignment of Revenue Elements.
Profit center 9000 is defined as the profit center default account
assignment for revenue element 800000.
No profit center default account assignment is defined for revenue element
802000.
An amount of 15,000 EUR was posted to profit center 91## in account800000 because you manually assigned profit center 91## in the line item.
An amount of 10,000 EUR was posted to profit center 9000 in account
800000 because the system determined the profit center default accountassignment as no profit center had been assigned manually.
An amount of 5,000 EUR was posted to the dummy profit center 9999 inaccount 802000 because neither a manual profit center account
assignment nor an entry in the profit center default account assignmenthad been made.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 152/334
© SAP AG AC610 4-75
1-4 You want to get an overall view of the costs and revenue situation at profit center
level. To do this, call the list-orientated report Profit Center Group:Plan/Actual/Variance in the information system for Profit Center Accounting and
start the selection with the following parameters:
PCA: Information System ? Reports for Profit Center Accounting ? List-
Orientated Reports ? Profit Center Group: Plan/Actual/Variance
Field Name Value
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1-12
Plan Version 0
Profit Center Group GR##
Profit and LossAccounts Group
3000000.INT
Balance Sheet AccountGroup
1000000.INT
What can you say about the current revenue situation of your profit center?
Both profit center 91## and also 92## are currently yielding a loss.
Which posted values with regard to the financial statements can be determined?
Financial statement item 156000 is displayed on profit center 91##. This allows a
return on investment to be calculated, based on the report definition, by dividing
the profit center profit or loss by the fixed capital.In this example, the profit or loss is displayed by account group 3000000.INT
(Profit and Loss Statement), whereas the fixed capital is represented by account
group 1000000.INT (Assets).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 153/334
© SAP AG AC610 4-76
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 154/334
© SAP AG AC610 4-77
Unit: Actual Data
Topic: Value Flow from Asset Management
2-1 You want to transfer balance sheet account postings on assets to Profit Center
Accounting.
2-1-1 Has balance sheet account 21000 been defined for the online transfer? Whichdefault profit center is generated? In what instance is the default profit center
transferred to the line item concerned?
ORK2: Profit Center Accounting ? Actual Postings ? Choose Additional
Balance Sheet and P&L Accounts ? Choose Accounts
Account 21000 is entered and 9990 defined as the default profit center.
The system determines the default profit center when a cost center that
does not have a profit center entered in its master record is entered in theasset master record.
2-1-2 Post the acquisition of the asset in company code 1000 in Asset Accounting
of Financial Accounting by executing the acquisition posting withautomatic offsetting entry.
Accounting ? Financial Accounting ? Fixed Assets ? Posting ?
Acquisition ? External Acquisition ? Acquis. w/Autom. Offsetting Entry
Field Name Values
Existing Asset Asset number of road showtruck ##
Amount Posted 80,000-
Document Date Current date
Posting Date Current date
Save the document.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 155/334
© SAP AG AC610 4-78
2-1-3 In the information system for Profit Center Accounting, call the list-orientatedreport Profit Center Group: Plan/Actual/Variance and start the selection
with the following parameters:
PCA: Information System? Reports for Profit Center Accounting? List-
Orientated Reports? Profit Center Group: Plan/Actual/Variance
Field Name Value
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1-12
Plan Version 0
Profit Center 91##
Profit and Loss
Accounts Group
3000000.INT
Balance Sheet Account
Group
1000000.INT
Was the asset posting transferred?
Scroll in the balance sheet postings section.
The amount posted was posted to account 21000 of profit center 91##.
Double-click on the totals row of account 21000 to go to the report Profit
Center: Actual Line Items and display the Asset field in the current layout.
Which asset is in the line item?
Double-click on the line for account 21000.
Choose the report Prof it Center: Actual L ine Items You will then see the posted line items in the ABAP List Viewer display.
Choose Settings / Layout / Current
Click the Asset field in the Column Set
Show the selected field in Columns.Transfer by pressing enter.
In the line item display, you can see the asset number of the road show
truck group ## in the Assets column.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 156/334
© SAP AG AC610 4-79
Unit: Actual Data
Topic: Data flow from Materials Management
3-1 First check the profit center assignment of material M-05 in plant 1000 and then create
a purchase order to the debit of the cost center administration.
3-1-1 Which profit center is assigned to material M-05 in plant 1000?
Logistics ? Materials Management ? Material Master ? Material ?
Display ? Display Current
Material M-05
Click the Select view(s) pushbutton.
Choose the view Costing 1.Enter the plant 1000.Profit center 9999 is assigned to M-05.
3-1-2 Create a purchase order in Logistics in Purchasing for Materials Management.The vendor is known.
Logistics ? Materials Management ? Purchasing ? Purchase Order ?
Create ? Vendor/Supplying Plant Known
Enter the following header data of the purchase order
Field Name Values
Vendor 1000
Purchasing Organization 1000
Purchasing Group 001
Company Code 1000
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 157/334
© SAP AG AC610 4-80
Enter the following Purchase Order Item.
Field Name Values
Account AssignmentCategory
K Cost Center
Material M-05
PO Quantity 1
Plant 1000
Storage Location 0001
Confirm by pressing enter.
Go to the Account Assignment tab page in the item. Enter cost center T92## as
the account assignment object. Confirm by pressing enter and check the entryin the profit center field. Which profit center was assigned?
Profit center 92## from the master record of cost center T92## was
assigned.
Save the purchase order and make a note of the purchase order number.
____________________________________________________________
3-2 Enter a goods receipt for purchase order.
3-2-1 Enter a goods receipt for purchase order in the Inventory Management ofLogistics. Use the purchase order number from task 3-1-2. Check the Account Assignment tab page. Which profit center has been determined by the system?Give reasons to support your answer.
Logistics ? Materials Management ? Inventory Management ? Goods
Movement ? Goods Receipt ? For Purchase Order ? PO Number
Known
Enter the purchase order number from task 3-1-2 and confirm.
Click the Account Assignment tab page in the purchase order item.
Cost center T92## and profit center 92## are transferred from thepurchase order.
Set the indicator for I tem OK.
Post the goods receipt and make a note of the number of the materialdocument.
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 158/334
© SAP AG AC610 4-81
3-2-2 In the information system for Profit Center Accounting, call the interactivereport Profit Center Group: Plan/Actual/Variance with the following
parameters:
PCA: Information System ? Reports for Profit Center Accounting ?
Interactive Reporting ? Profit Center Group: Plan/Actual/Variance
Field Name Values
From Period 1
To Period 12
Fiscal Year Current fiscal year
Plan Version 0
Profit CenterValues 92##
Profit and Loss AccountsGroup 3000000.INT
Execute the report. The graphical report output of a drilldown report is
displayed on screen.
In reporting for Profit Center Accounting, in addition to the classic
Report Painter reports there are also drilldown reports which allowyou to navigate easily between report characteristics and thehierarchy displays of the respective characteristics. Furthermore, you
can define a report interface with the option of branching to otherreports. Detailed information on defining drilldown reports is givenin the Information System unit.
If necessary, expand the account hierarchy to account 410000. Determine the
origin object of this posting by moving the account to characteristic Origin
Object.
Move account 410000 using drag and drop to the characteristic Origin
Object.
In the drilldown list you will then see the values of the origin object cost
center posted to account 410000.
To find out which cost center is hidden behind this posting, you must branch tothe line items. Call the report Profit Center: Actual Line Items and then
change the current layout by displaying the Cost Center field. Which costcenter is visible in the line item?
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 159/334
© SAP AG AC610 4-82
Click the value posted for the origin object Cost Center in the actual
column.
Choose Goto / Call reportSelect the report Prof it-Center: Actual L ine I tems
You will then see the line item in the ABAP List Viewer display.
Choose Settings / Layout / Current
Select the Cost center field in the Column Set
Click the Show selected f ields icon. Transfer by pressing enter.
In the line item you can see the entry T92## in the cost center field.
Double-click on the line item to reach the source document. What document isthis?
The original document is the material document for the goods receipt forpurchase order from task 3-2-1.
3-3 Enter an MM invoice receipt for purchase order.
3-3-1 In the Materials Management Menu, enter an Incoming Invoice for
Logistics Invoice Verification.
Logistics ? Materials Management ? Logistics Invoice Verification ?
Document Entry ? Enter Invoice
Enter the following Basic Data for the transaction Invoice:
Field Name Values
Invoice Date Current date
Posting Date Current date
Tax Code V0 (0% domestic input tax)
In the field for the Purchase Order/Scheduling Agreement , enter the purchase
order number from task 3-1-2 and confirm.Change the tax code to V0 in the item.
Enter the amount from the invoice item in the basic data.Save and make a note of the document number.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 160/334
© SAP AG AC610 4-83
In the field for the Purchase Order/Scheduling Agreement,
Enter the purchase order number from task 3-1-2.
Confirm by pressing enter.In the invoice item, scroll to the right to the Tax code column.
Change the tax code to V0.
Display the amount of the invoice item.
Go to the Basic data tab page.Enter the same amount as in the invoice item.
Post the incoming invoice.Make a note of the document number.
____________________________________________________________
3-3-2 Display the Invoice Document in the Further Processing menu. Go to thefollow-on documents.
Logistics ? Materials Management ? Logistics Invoice Verification ?
Further Processing ? Display Invoice Document
Enter the document number from task 3-3-1.Enter the current fiscal year.
Click the Display doc. pushbutton.
The system displays the invoice document.
Which FI posting was generated?
Click the Foll ow-on documents... pushbuttonSelect Accounting document.
The posting record is:GR/IR to creditor
Was a profit center document generated? Give reasons to support your answer.
No profit center document was generated because payables can only be
transferred periodically to Profit Center Accounting.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 161/334
© SAP AG AC610 4-84
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 162/334
© SAP AG AC610 4-85
Unit: Actual Data
Topic: Transfer from Controlling
4-1 Carry out a direct activity allocation.
4-1-1 Technical problems occurred at the trade show Civil Engineering Group ## which were dealt with by a technician from cost center 4100. Thecorresponding activity type is 1410 Repair Hours. First determine which price
is allocated by calling the report Cost Centers: Activity Prices in Cost CenterAccounting for the current period. How much is the price per hour for cost
center/activity type 4100/1410 in the current period (version 0)?
Accounting ? Controlling ? Cost Center Accounting ? Information
System ? Reports Cost Center Accounting ? Prices ? Cost Centers:
Activity Prices
Field Name Values
Cost Center 4100
Activity Type 1410
Version 0
Fiscal Year Current fiscal year
Period Current period
Price Unit 1
Execute the report.The price differs depending on the period
4-1-2 Which profit center is assigned to cost center 4100?
Accounting ? Controlling ? Cost Center Accounting ? Master Data ?
Cost Center ? Individual Processing ? Display
Cost center 4100
Select the current period.
Profit center 1600 is entered in the master record.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 163/334
© SAP AG AC610 4-86
4-1-3 Which profit center is assigned to the order Trade Show Civil EngineeringGroup ##?
Accounting ? Controlling ? Internal Orders ? Master Data ? Special
Functions ? Order ? Display
Enter the order number for Trade Show Civil Engineering Group ## andconfirm by pressing enter.
Profit center 91## is entered in the master record.
4-1-4 Post the activity allocation in Cost Center Accounting. The technician reported10 Repair Hours . Make a note of the document number.
Accounting ? Controlling ? Cost Center Accounting ? Actual Postings
? Activity Allocation ? Enter
Choose the screen variant Order
Enter the following data.
Send.CCtr:
SAtyTyp Rec. Order TotalQuantity
4100 1410 Order numberTrade Show Civil
Engineering Group
##
10
Post the activity allocation.
Make a note of the document number.
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 164/334
© SAP AG AC610 4-87
4-1-5 In reporting for Profit Center Accounting, call the report Profit Center:
Actual Line Items with the following parameters.
PCA: Information System ? Reports for Profit Center Accounting ?
Line Item Reports ? Profit Center: Actual Line Items
Field Name Values
Record Type 0
Version 0
Controlling Area 1000
Company Code 1000
Posting Period Current period
Fiscal Year Current fiscal year
Reference Document Number Document from task 4-1-4
Which profit center was credited and what is the partner profit center? Givereasons to support your answer.
Profit center 1600 was credited since this is entered in the master record
of sender cost center 4100. The partner profit center is 91## because this is
entered in the receiver order of the activity allocation.
Which profit center was debited and what is the partner profit center? Givereasons to support your answer
Profit center 91## was debited since this is entered in the master record of
the receiver order of the activity allocation. The partner profit center 1600
is entered in sender cost center 4100.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 165/334
© SAP AG AC610 4-88
4-2 After the work has been completed, the total trade show costs should be settled to cost
center T91##.
4-2-1 Which profit center is assigned to the order Trade Show Civil Engineering
Group ## and which profit center is assigned to cost center T91##?
Accounting ? Controlling ? Internal Orders ? Master Data ? Special
Functions ? Order ? Display
Order: Profit center 91##
Accounting ? Controlling ? Cost Center Accounting ? Master Data ?
Cost Center ? Individual Processing ? Display
Cost center : Profit center 91##
4-2-2 In the master data for the order, define the following Settlement Rule:
Accounting ? Controlling ? Internal Orders ? Master Data ? Special
Functions ? Order ? Change
Enter the order number from Trade Show Civil Engineering Group ##
and confirm by pressing enter.Click the Settl ement rul e pushbutton
Enter the following data.
Cat.: Settlement
Receiver
% Settlement Type
CTR T91## 100 Ful
Save the order.
4-2-3 Settle the order in the Period-End Closing of the Internal Orders in Update
Mode . The settlement should be carried out in the current period. Choose the
processing type Automatic.
Accounting ? Controlling ? Internal Orders ? Period-End Closing ?
Single Functions ? Settlement ? Individual Processing
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 166/334
© SAP AG AC610 4-89
Field Name Values
Order Order number Trade Show CivilEngineering Group ##
Settlement Period Current period
Fiscal Year Current fiscal year
Processing Type Automatic
Not a test run
Execute
After settlement has been completed, go from the basic list to the Detail Lists.
Who is the sender and who is the recipient of the settlement?
Choose Goto / Detail lists.
Sender: Order Trade Show Civil Engineering Group ##
Recipient: Cost Center T91##
Stay in the detail lists and display the generated Accounting Documents.Which accounting documents were generated?
Click the Accounti ng documents pushbutton.
A Controlling document and a profit center document were generated.
Choose the Profit Center Document.
Which profit center was debited and which profit center was credited?
Double-click on Prof it center document .
Debit: Profit center 91##
Credit: Profit center 91##
4-2-4 The elimination of internal business volume is active. Why can profit center91## be both the sender and also the recipient of the settlement?
The elimination of internal business volume only filters postings in whichthe sender and the recipient belong to the same origin object. However, in
this instance, the sender belongs to the origin object Cost Center and the
recipient belongs to the origin object Order. Therefore, this posting istransferred to Profit Center Accounting.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 167/334
© SAP AG AC610 4-90
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 168/334
© SAP AG AC610 4-91
Unit: Actual Data
Topic: Transfer from Sales and Distribution
Order processing consists of the following steps: You create a sales order.
At this point, the system determines price, costs, discounts and othervalues based on the SD configuration. After you have saved the order, thesystem assigns an order number. The next step is the delivery process
whereby the ordered materials are picked and a transfer order is created,the goods issue is posted and also lastly a delivery document is created
for the physical delivery of the product. After the delivery, a billingdocument is created, which ends the order processing from an SD pointof view.
5-1 Create a standard sales order in the Sales and Distribution component and see how thesales costs are updated in Profit Center Accounting.
5-1-1 Enter a sales order with the following parameters
Logistics ? Sales and Distribution ? Sales ? Order ? Create
Enter the following data.
Field Name Value
Order Type TA
Sales Organization 1000
Distribution Channel 10
Division 00
Confirm by pressing enter.
Sold-to Party T-CO05A##
Ship-to Party T-CO05A##PO Number PUMP ##
Material P-100
Order Quantity 50
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 169/334
© SAP AG AC610 4-92
Confirm by pressing enter.Check the account assignment of this order item in the item details. Which
profit center is assigned? Give reasons to support your answer.
Choose Goto / Item / Account assignment.
Profit center 1010 was automatically determined by the system because it
is entered in the master record of material P-100.
Since the sales order items are to be assigned to the Sales and Distribution profit center 91##, enter this as the profit center account assignment in the
item.Afterwards save the document and make a note of the document number.
You are in the Account Assignment tab page of the item data of the
standard order.
Delete profit center 1010 from the Profit Center field and enter profitcenter 91## instead.
Confirm by pressing enter.Save the order.Make a note of the number of the sales and distribution document.
____________________________________________________________
5-1-2 Create an outbound delivery for the sales order.
Logistics ? Sales and Distribution ? Sales ? Order ? Subsequent
Functions ? Outbound Delivery
Use the following parameters:
Field Name Value
Shipping Point 1000
Selection Date Current date + 1 month
Order Order number from task 5-1-1
Confirm by pressing enter.
Save the document and make a note of the document number.
____________________________________________________________
Change the outbound delivery you have just saved and create a transfer orderusing the subsequent functions in order to carry out the logistical functions for
transportation planning and shipment completion (in particular picking).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 170/334
© SAP AG AC610 4-93
Use the following parameters
Logistics ? Sales and Distribution ? Sales ? Order ? Subsequent
Functions ? Outbound Delivery
Choose Outbound Delivery / Change.
Enter the document number of the outbound delivery.Choose Subsequent Functions / Create Transfer Order.
Enter the following data.
Field Name Value
Warehouse Number 010
Delivery Document number of delivery
Activate Item Set indicator
Foregrounf/Backgrnd System-Guided
Confirm by pressing enter.
Post the transfer order. No entries are necessary since picking is carried out
automatically.
Post the transfer order.
Change the outbound delivery again and carry out the Goods Issue Posting.
Logistics ? Sales and Distribution ? Sales ? Order ? SubsequentFunctions ? Outbound Delivery
Choose Outbound Delivery / Change.Enter the document number of the outbound delivery.
Confirm by pressing enter.
Click the Post goods issue pushbuttonThis completes the logistical outbound delivery and the generation of the
associated documents.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 171/334
© SAP AG AC610 4-94
5-2 Display the sales order in order to check the subsequent documents of this order.
5-2-1 Display the sales order and check the subsequent documents from within thisscreen. How many subsequent documents were generated?
Logistics ? Sales and Distribution ? Sales ? Order ? Display
Enter the order number from task 5-1-1 and confirm by pressing enter.Choose Environment / Display document flow.
Four documents were generated:
Standard orderDelivery
WM transfer order
Goods issue delivery
5-2-2 Display the document for goods issue delivery. From there, analyze the posted
FI document. Which posting was generated?
Select the document for goods issue delivery.
Click the Displ ay document pushbutton.
The system displays the material document for goods issue delivery.Click the Accounting Documents pushbutton. Select Accounti ng document.
Posting: 894025 Inv Change – OEM to 792000 Finished Goods Inventory Exit the FI document.
5-2-3 Also check the corresponding PCA document posted in parallel. Which line
item was posted to which profit center?
Select the Profit center doc.
894025 Inv Change was posted to profit center 91##.
792000 Unfinished Products of revenue posted to profit center 1010.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 172/334
© SAP AG AC610 4-95
5-3 The last step is to create a billing document.
5-3-1 Bill the sales order from task 5-1-1. For this, enter the document number of theoutbound delivery from task 5-1-2. Make a note of the number of the billing
document.
Logistics ? Sales and Distribution ? Sales ? Order ? ? Subsequent
Functions ? Billing Document
If necessary, enter the document number of the outbound delivery fromtask 5-1-2 in the document column.
Save the billing document.
Make a note of the document number.
____________________________________________________________
5-3-2 Display the sales order and check the subsequent documents from within this
screen. How many subsequent documents were generated?
Logistics ? Sales and Distribution ? Sales ? Order ? Display
Enter the order number from task 5-1-1 and confirm by pressing enter.
Choose Environment / Display document flow.
Six documents have been posted in the meantime.
Standard order
DeliveryWM transfer order
Goods issue deliveryInvoice
Accounting document
5-3-3 Display the posted accounting document. Which posting was generated?
Click Accounting document.
Click the Display document pushbutton.
Accounts Receivables T-CO05A## to 800000 Revenues
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 173/334
© SAP AG AC610 4-96
5-3-4 Go from within the accounting document to the profit center document. Whichline item was posted to which profit center?
You are in the accounting document.
Choose Environment / Document environment / Accounting documents
Select profit center document.
Account 800000 is posted to profit center 91##.
5-3-5 Why were the receivables not transferred to Profit Center Accounting?
Receivables can only be transferred periodically to Profit Center
Accounting.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 174/334
© SAP AG AC610 4-97
Unit: Actual Data
Topic: Functional Areas in EC-PCA
6-1 Check profit center documents for functiona l areas.
6-1-1 Execute the line item report of Profit Center Accounting with the following parameters:
PCA: Information System ? Reports for Profit Center Accounting ?
Line Item Reports ? Profit Center: Actual Line Items
Enter the following data and execute the report.
Field Name Value
Record Type 0
Version 0
Controlling Area 1000
Company Code 1000
Posting Period Current period
Fiscal Year Current fiscal year
Profit Center 91## Sales
Show the functional area field in the current layout.
You are in the ABAP List Viewer display of the profit center line items.
Choose Settings / Layout / Current...
Select the Functional area column in the Column Set .Click on Show selected f ields.
Transfer by pressing enter.
Then sort the lines by account number.
Which functional area was determined when posting with cost element430000?
You are in the ABAP List Viewer display of the profit center line items.
Select the Account Number column.
Choose Edit / Sort in Descending Order
Functional area 0300 Sales was determined.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 175/334
© SAP AG AC610 4-98
Which functional area was determined when posting with revenue element800000?
Functional area 0050 Sales was determined
6-1-2 Call the line item report for profit center 92## Administration.
PCA: Information System ? Reports for Profit Center Accounting ?
Line Item Reports ? Profit Center: Actual Line Items
Enter the following data and execute the report.
Field Name Value
Record Type 0
Version 0
Controlling Area 1000Company Code 1000
Posting Period Current period
Fiscal Year Current fiscal year
Profit Center 92## Administration
Which functional area was determined when posting cost element 430000?
Functional area 0400 Administration was determined.
6-2 How do you derive a functional area in the R/3 System?
Manual posting Substitution at time of cost-of-sales accounting
Master record of P&L statement accountMaster record of CO object
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 176/334
© SAP AG AC610 4-99
Unit: Actual Data
Topic: Period-End Closing in EC-PCA
7-1 Analyze the current status of the profit and loss statement on the profit centers of
group GR##.
7-1-1 In the information system of Profit Center Accounting, start the list-orientatedreport Profit Center Group: Plan/Actual/Variance with the following
parameters:
PCA: Information System ? Reports for Profit Center Accounting ?
List-Orientated Reports ? Profit Center Group: Plan/Actual/Variance
Field Name Value
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12
Plan Version 0
Profit Center GR##
Profit and Loss
Accounts Group
3000000.INT Profit and Loss Statement
Balance Sheet Account
Group
1000000.INT Assets
You can see the report layout for the profit center group GR##
7-1-2 What is your assessment of the ‘performance’ of profit center 91##?
In the Variation window select profit center 91##.
If all the postings have been made in accordance with the exercises, profit
center 91## obtains a profit in accordance with account group3000000.INT.
What is your assessment of the ‘performance’ of profit center 92##?
In the Variation window, select profit center 92##.
Profit center 92## does not obtain a profit since no revenues were posted
online from the actual transactions.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 177/334
© SAP AG AC610 4-100
7-2 Define a distribution in EC-PCA in order to allocate revenues.
7-2-1 Create a distribution in the period-end closing of EC-PCA. Use the following parameters:
PCA: Actual Postings ? Period-End Closing ? Distribution
Choose Extras / Cycle / Create
Field Name Value
Cycle PCA##
Start Date 01.01.current fiscal year
Confirm by pressing enter.
Enter the following data in the header data of the cycle:
Field Name Value
Text Revenue Distribution PCA##
Controlling Area 1000
Company Code 1000
Attach a segment and enter the following segment data.
Click the Attach Segment pushbutton.
Field Name ValueSegment Name PCA##SEG
Revenue Distribution Group
##
Enter posted amounts of 100% in the actual as the sender values and fixed
amounts as the receiver tracing factor.
Field Name Value
Sender rule Posted Amounts
Share in % 100 %
Actual button Act. vals
Receiver rule Fixed amounts
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 178/334
© SAP AG AC610 4-101
Go to the Senders/Receivers tab page and enter the following allocationrelationship:
The posted amounts on account 800000 should be statistically distributed from profit center 91## to 92##. You work in version 0.
Click the Sender/Receivers tab page
Enter the data specified in the previous paragraph.
Go to the Receiver Tracing Factor tab page so that you can enter the fixed
value to be allocated. Enter EUR as the transaction currency and –30,000 asthe revenue amount.
Click the Receiver Tracing F actor tab page.
Enter the currency key EUR.
Enter –30,000 as the fixed amount.Note that the amount must be entered with a negative sign since revenues
are posted to Profit Center Accounting with a negative sign.
Save the cycle.
7-2-2 Execute cycle PCA## in the current period of the current fiscal year in update
mode. Use document type V0.
PCA: Actual Postings ? Period-End Closing ? Distribution
Enter the following data:
Field Name Value
Period Current period
Fiscal Year Current fiscal year
Document Type V0
Not a test run
Detailed lists Activate
Cycle PCA##
Execute icon
Who is the sender of the allocation?
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 179/334
© SAP AG AC610 4-102
Click the Sender pushbutton. The sender of the allocation is account 800000 with profit center 91##
since distributions allocate specific to the cost element.Click the Basic L ist pushbutton to return to the basic list.
Who is the receiver of the allocation?
You are in the basic list of the distribution.
Click the Receiver pushbutton.
The receiver of the allocation is account 800000 with profit center 92##
since distributions allocate specific to the cost element.
7-3 Analyze the effects of the distribution in reporting.
7-3-1 In the information system of Profit Center Accounting, start the list-orientated
report Profit Center Group: Plan/Actual/Variance with the following parameters:
PCA: Information System ? Reports for Profit Center Accounting ?
List-Orientated Reports ? Profit Center Group: Plan/Actual/Variance
Field Name Value
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12
Plan Version 0
Profit Center Group GR##
Profit and Loss
Accounts Group
3000000.INT Profit and Loss Statement
Balance Sheet Account
Group
1000000.INT Assets
Press the Execute icon.
What is your assessment of the ‘performance’ of profit center 91##?
Profit center 91## has submitted revenues to profit center 92##.
What is your assessment of the ‘performance’ of profit center 92##?
Profit center 92## has received revenues from profit center 91##.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 180/334
© SAP AG AC610 4-103
7-3-2 Which actual account assignment objects had the revenues posted to them? Forthis, check the generated accounting documents of the profit center line item of
the distribution in profit center 92##.
You are in the report view of report Profit Center Group:
Plan/Actual/Variance
In the Variation window, navigate to profit center 92##.
Double-click on the report row of account 800000.
Select Profit Center: Actual Line ItemsYou will see the profit center line item of the distribution.
Choose Extras / FI/CO Documents.
The system displays the error message "ocument display does not exist for
object type L()" .
This means that there are no documents in accounting. Therefore, no
actual objects were posted to. The distribution in Profit Center
Accounting only posts statistically within Profit Center Accounting.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 181/334
© SAP AG AC610 5-1
? SAP AG 2003
Transfer Prices
Contents:
? Definition of Transfer Prices in R/3
? Parallel Valuation Approaches
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 182/334
© SAP AG AC610 5-2
? SAP AG 2003
Transfer Prices: Objectives
On completion of this unit, you will be able to:
? understand the concept of transfer prices in R/3
? outline the significance of transfer prices havewithin Profit Center Accounting
? describe multiple valuation approaches in R/3
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 183/334
© SAP AG AC610 5-3
? SAP AG 2003
Transfer Prices: Course Overview Diagram
Master Data
Information
System
Transfer Prices
Actual Data
Profit Center Planning
Profitability
Management
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 184/334
© SAP AG AC610 5-4
? SAP AG 2003
Transfer Prices: Business Scenario
? Profit center managers are interested in trackinginternal revenues between the entities (profitcenters) within the corporation.
? The delivery of goods from one profit center toanother should be conducted at a set transferprice (e.g. market price).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 185/334
© SAP AG AC610 5-5
? SAP AG 2003
CorporateExecutiveBoard
?
BRA
Division A
Division B
J
America Europe/Africa Asia
MEX
D
USAF
I
Strategic Enterprise Control
Legal view – that of the independent legal companies
Group view – that of the organization as a whole
Profit center view – that of the decentralized responsibility areas
?
The profitability of a company can vary considerably depending on the perspective that has beenchosen.
? Group controlling focuses primarily on the organization as a whole, that is, rather than seeing theindividual companies of the whole group, it sees the group (in this context identical to the controlling
area) as a single company. (Fiction of the unit)
? For the individual affiliated companies, prominence is given to the profit performance from a legal point of view (commercial and tax trading report in accordance with German HGB or local GAAP).
? Those responsible for the profit centers are primarily interested in the profitability of their own profitcenter. (Profit center view). You manage the profit center practically like an in dependent company.("Company within a company").
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 186/334
© SAP AG AC610 5-6
? SAP AG 2003
Group(= ControllingArea)
Company 3Company 3Company 3
Legal
Company 1Company 1Company 1 Company 2Company 2Company 2
Group
Profit Center 1
Profit Center 2
Parallel Valuation Views
Profit Center
? The view of the individual company and the valuation of business transactions according to legal
reporting requirements only represents one of several possible perspectives. Commercial and taxconsiderations play a dominant role in the legal reporting requirements of the individual companies.
? In addition to this legal view, though, successful corporate and group management also needsaccounting information that shows business activities from the point of view of the whole group or ofindividual profit centers.
? It is essential for group controlling for the entire group that you valuate these business transactionsusing group production costs (group view). Moreover, in many groups the management structures donot necessarily coincide with the independent accounting units. An internal moving average price
system guides the activities of the individual profit centers according to market principles.Consequently, value flows represented from the point of view of profit centers are vital for the purposesof profit center management and profitability.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 187/334
© SAP AG AC610 5-7
? SAP AG 2003
Definition of a Transfer Price
A transfer price is a price used to valuatethe transfer of goods and services
between independent organizational units.
A transfer price is a price used to valuatethe transfer of goods and services
between independent organizational units.
? There are transfer prices in each of these views, calculated on the basis of a different valuation
approach.
? (Currently transfer pricing has only been realized in R/3 for goods movements and also for fixed pricing
within the scope of projects.)
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 188/334
© SAP AG AC610 5-8
? SAP AG 2003
Transfer Prices in the R/3 System
Controlling Area (= Group)
PCAPCA
FIFI
COCO
Transfer Price from the Group Viewpoint = Group Cost of Goods Manufactured
Transfer Price from the Profit Center Viewpoint = Moving Average Price
Transfer Price from the Legal Viewpoint = Sales and Purchase Price
Company Code
Profit Center
? For the purpose of parallel valuation in R/3, the corporate group is represented by the controlling area.
The transfer prices from the group view result from a group cost estimate.
? In the profit center view, transfer prices are the prices negotiated by the managers or other criteria.
? The legal view is the viewpoint of the individual company, represented by the company code. Thetransfer prices for this view are the sales and purchase prices.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 189/334
© SAP AG AC610 5-9
? SAP AG 2003
Parallel Valuation Approaches – Example (I)
ProductionOrder
SalesOrder
Cost Center
ProductionOrder
Semifinished
Products
Raw
Material
OutboundDelivery
Warehouse
Finished
Products
? We will use a multistage production process to demonstrate how parallel value flows are updated
throughout the system.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 190/334
© SAP AG AC610 5-10
? SAP AG 2003
Assumed Plan = Actual => No Variances
ProductionOrder
SalesOrder
Cost Center
ProductionOrder
Semifinished
Product
Raw
Material
OutboundDelivery
Warehouse
Finished
Product
Company Code 3
Parallel Valuation Approaches - Example (II)
Company Code 2
PrCtr3
120
CCtr 20
L 120
G 90P 140
L 120
G 90P 140
100
Company Code 1
PrCtr1 PrCtr2
75
L 70
G 70P 75
L 70
G 70P 70
PrCtr4
L 220
G 90P 240
220
240
L 70
G 70
P 70
? The example corporate structure shown above will demonstrate the use of parallel valuation approaches
for a multistage production process.
? From the viewpoint of the profit centers involved, the goods transfer from profit center 1 to profit center
2 appears as a sale valuated with a special price 75 defined in PCA.
? The goods withdrawal from profit center 2 for an order in profit center 3 is a sale from both the profitcenter viewpoint and the legal viewpoint, and is valuated separately using the appropriate PCA price
and legal price. The same is true for the stock transfer from the finished goods warehouse to theoutbound delivery warehouse.
? For cross-company code transfers between profit centers, you currently need to define the prices for
both the legal and the profit center viewpoints in SD.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 191/334
© SAP AG AC610 5-11
? SAP AG 2003
Profit Center 1 Profit Center 2
PCA
Transfer Price150
Quantity Flow
Parallel Value Flow
120
MaterialProductionOrder
Logistics
FI/CO
Transfer Price150
Transfer Prices in Profit Center Accounting (1)
? If you choose to use profit center valuation in PCA, you can define transfer prices for goods movements
between profit centers.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 192/334
© SAP AG AC610 5-12
? SAP AG 2003
0001 C- - -
5.5%
Plant Product Group TP Markup
0001 A X2000002 B X300- - -
1200 EUR1300 EUR
Plant Material Rec.PrCtr Transfer Price
0001 A0001 B
TP MarkupPlant Material
5%6.25%
Flexible Transfer Pricing
? If your organization decides to use transfer prices in the profit center viewpoint, you can calculate
special moving average prices for all goods movements between profit centers.
? This transfer price is a negotiated price between profit centers. It may be based, for example, on the
external market price, or it may be determined as a markup on the cost of goods manufactured as seenfrom the group view or legal view. These markups can depend on a number of factors, such as the profitcenters involved, the product, plant, date, and so on.
? But it would most likely be too much work to store a transfer price for each individual material. To savetime, you can group materials under one representative material, and only maintain the transfer price forthis material. This technique makes it possible to maintain transfer prices on the basis of an ABC
analysis, assigning the A parts an explicit market price or markup and allocating all C parts usingacross-the-board markups at product group level.
? You define transfer prices for Profit Center Accounting using the pricing function from the Sales andDistribution (SD) application component.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 193/334
© SAP AG AC610 5-13
? SAP AG 2003
Transfer Prices in Profit Center Accounting (2)
Profit Center 1 Profit Center 2
PCA
Quantity Flow
Parallel Value Flow
120
MaterialProductionOrder
Logistics
FI/CO
MaterialConsumption 150.00
Internal Revenue:- 150
Cost of Sales + 120.00Inventory - 120.00
? Based on a transfer price set at 150.00, the sender profit center records an internal revenue in this
amount. This is set off against the "cost of sales", which is calculated based on the internal change instock. The receiver profit center records an expense of the same amount. The corresponding accounts
have to be maintained in Customizing for Profit Center Accounting.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 194/334
© SAP AG AC610 5-14
? SAP AG 2003
Transfer Prices: Unit Summary
You are now able to:
? explain the transfer pricing concept
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 195/334
© SAP AG AC610 6-1
? SAP AG 2003
Profit Center Planning
Contents:? Planning Overview
? Planning Configuration
? Integrated Planning
? Planning Process
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 196/334
© SAP AG AC610 6-2
? SAP AG 2003
Profit Center Planning: Objectives
On completion of this unit, you will be able to
? understand Profit Center Planning integrationin the R/3 System
? perform Manual Planning in Profit CenterAccounting
? describe the use of plan versions
?
copy existing data
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 197/334
© SAP AG AC610 6-3
? SAP AG 2003
Actual Data
Master Data
Information
System
Transfer Prices
Profit Center Planning
Profitability
Management
Profit Center Planning: Course Overview Diagram
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 198/334
© SAP AG AC610 6-4
? SAP AG 2003
Profit Center Planning: Business Scenario
? Revenue and selected balance sheet items areplanned at profit center level
? Sales and cost plans are transferred fromProfitability Analysis and Cost Center Accountingto Profit Center Accounting
? Planned overhead expenses are allocated withinProfit Center Accounting
? You have already completed your cost center planning in Overhead Cost Controlling. Now it is time to
plan revenues for your two manufacturing and distribution facilities. Each facility manager isresponsible for planning his or her own revenues, expenses and those assets which are directly related to
the facilities. In addition, planned corporate overhead (planned secondary cost allocation) is allocated inthe group.
? Overhead costs for the facilities are planned at the relevant cost center. You want to utilize the R/3 plan
integration feature to automatically post these costs to the appropriate profit center.
? Overhead costs are planned in a corporate cost center, which is assigned to an allocation profit center.For planning purposes the costs are allocated to each facility based on square footage.
? Revenues for each of the locations is expected to increase by 5% in comparison to the previous year.For this purpose, the revenue figures from the previous year are copied over.
? Some key assets are to be planned manually by each facility manager.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 199/334
© SAP AG AC610 6-5
? SAP AG 2003
? Planning Overview
Topic:
Profit Center Planning: Topic I
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 200/334
© SAP AG AC610 6-6
? SAP AG 1999
Planning in Profit Center Accounting
Sales PlanningRevenue Planning
Sales & ProfitPlanning
COCO--PAPA
AssetsInventory
RevenueCOGS
AdminR & D
ProjectPlanning
COCO-- PSPS
Prelim. PlanningProgram Planning
PPPP
Primary Cost Planning
Secondary Cost PlanningActivity Type Planning
Primary Cost PlanningSecondary Cost Planning
Process Planning
COCO--ABCABC
ECEC--PCAPCA
COCO--OMOM
? To make it possible to control and analyze internal areas of responsibility effectively, you should limit profit center planning to those values which can be influenced directly by the profit centers. Since the
concrete organizational structure and scope of your company's responsibility areas depends largely onindividual factors, it is necessary to create as flexible and multi-dimensional a plan as possible
? Profit center planning is an integral part of your overall company planning. The integral character of
business planning is particularly apparent within the context of Profit Center Accounting, as the planning data used here is largely created in other applications (such as Cost Center Accounting) andcan be supplemented or changed in Profit Center Accounting. Profit center planning is part of short-
term business planning and thus encompasses a span of one fiscal year. Short-term business planninggenerally consists of the following partial plans:
?Sales plan
?Revenue plan
?Production plan
?Cost plan
? During the profit center planning process, these individual planning areas are combined into anintegrated planning network. You can use various plan versions in order to depict various planningscenarios.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 201/334
© SAP AG AC610 6-7
? SAP AG 2003
Final
Plan
Plan Data Transfer
PlanAllocations
Manual Entry
Copy existing data
New Plan
Upload from Excel
Planning Methods in PCA
? Profit center planning is a process that is handled differently in almost every company. Industry-specific
characteristics, unique organizational structures and responsibilities mean that you have to individuallytailor the planning process for your particular company.
? The planning process is not a one-time activity, but rather an iterative process, which is usually performed in several steps. You need to pay special attention to the sequence in which the planningactivities are carried out, and which planning areas need to be coordinated with one another.
? The overall planning process is therefore supported by a number of different planning methods. Profitcenter planning offers you the following methods of planning:
?copying existing plan or actual data to a plan
? posting plan data by period or simultaneously by transaction from other applications
?manual planning of profit centers?distribution and assessment of data between profit centers
?various plan reports for comparison of different plan versions
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 202/334
© SAP AG AC610 6-8
? SAP AG 2003
? Planning Configuration
Topic:
Profit Center Planning: Topic II
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 203/334
© SAP AG AC610 6-9
? SAP AG 1999
Settings for PCAGeneral Version Definition
Version
Plan
Actual
00 Version Locked
Line Items
Online Data Transfer
Exchange Rate
Fiscal Year-DependentParameters in CO-OM
Integrated Planning
MM
Plan Versions
? The plan data in Profit Center Accounting is stored in different plan versions. This makes it possible to
store various plan data in parallel for the same profit center. For example, you can make a distinction between an operational plan and a strategic plan, or between an optimistic plan and a pessimistic plan.
You can display different plan versions as well as actual version in the planning transaction, and usethis data to calculate new plan data. You can also analyze and compare your plan versions in theinformation system (Reporting).
? If you want to transfer plan data from other components of the R/3 System, such as Cost CenterAccounting, you need to maintain the proper control parameters for Profit Center Accounting.
? A plan version is always valid for all of the CO Module. When you define a plan version, you also have
to maintain specific parameters for the applications in which you want to use it. If the "version locked"flag is active, the plan version is locked and cannot be changed. This makes it possible for you to
protect a plan against changes when you have finished maintaining it. The "online data transfer"
indicator controls whether the plan data should be transferred automatically in Profit Center Accounting by activity. If the indicator is not active, you need to transfer the postings by fiscal year . The "lineitems" indicator controls whether plan line items are updated. The line item documents record every
change made to a plan. You also need to specify an exchange rate type to determine which rate thesystem should use to translate the plan data manually entered in that version.
? The exchange rate type is only relevant for plan data, which is manually entered.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 204/334
© SAP AG AC610 6-10
? SAP AG 2003
AccountName
Distr.
Key
Domestic Revenue
Foreign RevenueCost of Sales
Net Profit
AccountNumber
800000
810000893015
?
Value in LocalCurrency
Text
Avail.
Define Planning Layouts
Period: 1 - 12 Year: 2000Version: 0 Company Code: 1200 Profit Center: 1100
You have two basic options for defining the lead column(s):
? You can define each row separately. You choose, for example, the characteristic account and enter * to
choose all of its values or XYZ for a specific value. You can also choose a value field to place the valuefields in rows.
? You can define the whole lead column by not selecting any characteristic value (*). The user will be presented with a blank row and can enter specific characteristic values. This option also makes it possible for you to define more than one lead column.
? Value columns are defined using key figure, such as profit center currency or local currency. Youdecide whether you want the value fields to appear in the rows or in the columns when you define the
first element of the layout. Once made, this setting cannot be reversed. When you define a value field ina row or column, you can also specify characteristics to limit the value field.
You can choose from among the following attributes:- Distribution key to distribute the aggregated values to periods
- Units for the value field (either a currency or a unit)
? In addition to the planning columns, you can also define formula columns and formula rows. Forexample, you can have the system calculate the contribution margin in a formula row or column.
? General data selection: Here you specify settings which are valid for the entire planning layout. In alayout for cost and revenue planning, you choose the characteristics such as "version", "period", "fiscalyear" and "profit center" in the general data selections.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 205/334
© SAP AG AC610 6-11
? SAP AG 1999
Account Plan 1 Plan 2 Variance
800000810000
Distribution Key 11
Document Type P0P0
Profile
SAP801
Layout 8A-111
Layout 8A-112Account Actual Plan
800000810000
Layout 8A-113
Funct. Area Account# Pft. Ctr. Currency
Planning Profile
? Planner profiles are used to control the planning process. They are structured hierarchically. In a
planner profile, you specify which planning layout will be used for each planning area (balance sheetaccounts, costs/revenues or statistical key figures). You can only plan using planning layouts if you
work with a planner profile. A planner profile contains a number of defaults (parameters) for manual planning. These structures are:
?the planning layout(s)
?default values for the distribution key
?the planning document type
?defaults for the variables in the planning layouts
? When you enter planning data, the system asks you to specify values for all the variables defined in the
selected planning layout. When you enter planning data, the system asks you to specify values for allthe variables defined in the selected planning layout. Of course, you can also overwrite these defaults,
provided that they have not been locked.
? By assigning an authorization group to a planner profile, you can control what objects your users areauthorized to process. This is particularly important in the case of decentralized planning scenarios. If
necessary, define an individual planner profile for each planner, and assign the profile to anauthorization group. This allows you to assure that each planner can only plan in the area for whichhe/she is authorized to do so.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 206/334
© SAP AG AC610 6-12
? SAP AG 2003
? Integrated Planning
Topic:
Profit Center Planning: Topic III
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 207/334
© SAP AG AC610 6-13
? SAP AG 2003
Sales 100,000
Discounts 5,000Cost of Sales 50,000
Marketing Expenses 10,000Admin. Expenses 15,000Number of Sales Orders 1,000
Profit Center PlanProfit Center Plan
MRP
CostCenter
Profitability Analysis
SOP
St
t
Business
Process
ProjectsNetworks
Plan Integration in Profit Center Accounting
InternalOrder
Internal
Order
? Profit center planning is a part of short-term business planning and thus encompasses a span of one
fiscal year. Short-term business planning generally consists of the following partial plans:
?Sales plan
?Master production schedule
?Cost plan
?Revenue plan
? Sales Plan: The starting point for short-term planning is the sales plan, in which you determine thequantities you expect to sell during the planning period. The sales plan is usually created by the salesdepartment. The planned sales quantities are then passed on to production planning so that the planned
capacities and activities can be coordinated. Master Production Plan: The master production plan is
worked out in close coordination with the sales plan. It determines both the capacities and the quantityrequirements for raw materials and operating supplies. The planned activities established here are
forwarded to the cost centers, which must supply these capacities in the form of activity units.Furthermore, the cost center managers must plan the costs to be incurred and the activity inputs to betaken from other cost centers based on the planned capacities and activities. Cost Plan (Cost Center
Plan) Once the activity units have been planned, it is necessary to plan the costs expected for theseactivities. Sales and Profit Plan: The planned costs and sales quantities can then be used to derived
planned contribution margins. The costs from cost center planning and the planned sales quantities
(valuated based on the expected revenue) are used in sales revenue planning.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 208/334
© SAP AG AC610 6-14
? SAP AG 2003
Internal Order Internal Order
Plan Profit Center
Revenue 100,000.00Marketing 50,000.00
Administration 10,000.00…
…
Cost Center
ProjectsNetworks
St
t SOP / MRP
ProfitabilityCosting
On-line Plan Data Transfer
AND/ORSubsequent Posting
Subsequent Posting
Business
Process
Plan Data Transfer
? It is possible to transfer plan data in realtime from CO objects (such as cost centers, business processes,
internal orders and projects/networks) to Profit Center Accounting for each R/3 activity. If you do nottransfer plan data for CO objects to Profit Center Accounting online, you can post this data en bloc, for
single objects or for a single plan version and fiscal year.
? If you are not working with line items, you always have to post all the objects of the selected type whenyou repeat the transfer. You can post the following objects: cost centers, internal orders, projects,
business processes, networks, general cost objects, profitability segments, SOP orders, MRP orders, realestate objects.
? Planned overhead (planned primary costs, results analysis, distribution, planned secondary costs,
assessment, and so on) is posted to profit centers via the assignment of cost centers and internal orders.For make-to-order production using the R/3 Projects System, you can transfer the plan data from WBSelements or from networks. Profitability analysis lets you transfer revenues from revenue planning. It is
possible to transfer planned values and quantities periodically from costing-based Profitability Analysis(CO-PA) to Profit Center Accounting. (Previously it was only possible to post plan data subsequentlyfrom account-based CO-PA.)
? SOP orders and MRP orders are account assignment objects in sales and production planning. Their purpose is to provide a rough plan of the production activities required to realize the planned sales. The production plan for product groups is divided among the individual products, which are assigned to
profit centers.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 209/334
© SAP AG AC610 6-15
? SAP AG 2003
? Planning Process
Topic:
Profit Center Planning: Topic VI
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 210/334
© SAP AG AC610 6-16
? SAP AG 2003
Planning Layout
Lead Columns Value Columns Attributes
Header – General Data Selection
Manual Planning - Planning Layouts
? You can use special screen layouts - so-called "planning layouts" - to enter costs, revenues, balance
sheet values, and statistical key figures manually. You can use the standard planning layouts in the R/3System or define your own layouts.
? The use of planning layouts for defining planning screens has the following advantages:
?You can define more than one lead column.
?Flexible value columns let you:
Plan more than one column
Plan quarters, half years, or years
Centralize or decentralize your planning
Plan in different currencies?You can define formulas in individual columns.
? You define your planning layouts in Customizing.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 211/334
© SAP AG AC610 6-17
? SAP AG 2003
Integration of Microsoft Excel
Excel integration for:
1. Actual Data as Proposal2. Offline Planing
3. Upload from Excel
? The integration of Microsoft Excel into profit planning means that you can use Excel functions such as
those for additional calculations, graphics and printing, while the R/3 System ensures the consistency ofthe data centrally, providing central functions such as derivation and valuation.
? To perform local planning, you can save Excel sheets that have been created in a R/3 system locally ona PC or laptop and then work on them in Excel outside the R/3 environment. The data can then beloaded back into the R/3 System afterwards using the upload function.
? Integrated Excel is based on the principle that you link cells in the SAP planning layouts with the cellsin the Excel sheet by defining an Excel template in Customizing.
? This involves a number of special features, which are explained in the following slides and notes.
For more information, see the explanatory notes in the documentation.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 212/334
© SAP AG AC610 6-18
? SAP AG 2003
Formula Planning
Forms for CalculatingCost/Revenues
StocksStatistical Key Figures
Actual Data1
Assignment to Profit Centers2
Determine and PostPlan Data
3
Plan Data
Profit Center
Template
? The formula planning supports the manual planning. The formula planning allows you to utilize
mathematical dependencies to plan costs/revenues, balance sheet accounts, and statistical key figuresfor your profit centers. You can define the mathematical relationships in the form of formulas in
templates that are independent of the profit centers. This way you can use the same formulas over andover for different profit centers.
? You can plan costs/revenues, balance sheet accounts, and statistical key figures. You can use whatever
plan or actual data available to calculate these.
? You create a template and assign the required profit centers to it in the master data maintenance.
? A template is evaluated for a profit center or a profit center group by company code.
? The SAP R/3 System applies the formulas defined in the template and uses these to calculate therequired values. Each individual row in the created template is calculated for the corresponding profit
center. The system creates a planning record for the cost element/revenue element, the balance sheetitem, or the statistical key figures on the corresponding profit center.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 213/334
© SAP AG AC610 6-19
? SAP AG 2003
Template
Formula Planning – Template Definition
Example: You want to calculate revenues for profit centers based on the
number of employees and an entered average revenue peremployee.
Type Object Plan Amount Plan Quantity Activation
P&L Account 800000 Formula ACTIVE
Stat. Key FigureNumber of employees
XAverage revenueper employee
? You can create templates for the formula planning of profit centers in the PCA environment.
? In the application menu of Profit Center Accounting, choose Master Data / Profit Center / Individual Processing / Change. In the initial screen, select the profit center to which you want to assign a
template. You can also use collective processing to assign templates in the profit center master record.
? Enter the name of the template you want to use for the planning on the profit center in the Template field of the Indicators tab page. All templates created in the PCA environment can be used.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 214/334
© SAP AG AC610 6-20
? SAP AG 1999
Plan
Actual
Plan
Revaluation + 10%Source Data
Target Data
10,000
10,000
11,000
Copy Plan
? This function lets you copy existing transaction data as a template for a new plan. For example, it might
be useful to use the actual values of the current year as a basis for you plan for the coming year. Theonly things you need to specify are the source and target data parameters.
? You can revaluate the selected source data, both in terms of amounts and quantities, when you copy it toyour plan. To do so, enter revaluation factors in the fields provided. If the available entry possibilitiesare insufficient, you can define a user exit to revaluate the data according to your needs. If you specify
revaluation, you can correct the values by adding or subtracting a certain percentage. For example, youcan create a plan for 1999 by copying the 1998 actual data and adding 5%. To do this, you need to entera revaluation factor which calls for a 5% increase.
? You also need to specify whether the system should overwrite existing data in the target plan, orwhether it should be added to the data you copy.
? Source plan data: Here you enter the record type, company code, and fiscal year you want to plan.Specify the plan version from which you want to copy the data, if copying plan data. With this recordtype, you specify whether you are copying plan or actual values.
? Target data: Enter the record type, company code and fiscal year to which you want to copy the data,
and specify the plan version.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 215/334
© SAP AG AC610 6-21
? SAP AG 2003
Profit Center Sales Admin
Profit Center Sales Admin
Profit Center Sports Cars
Profit Center Sports Cars
Profit Center
Motorcycles
Plan Allocations
Plan AllocationsBusinessBusiness
ProcessProcess
ECEC--PCAPCA
? The assessment and the distribution function is the same for actual and for plan data (see Unit 4)
? Plan closing consists of the following functions:
? plan assessment
? plan distribution.
? You start plan assessment or plan distribution when you have finished planning completely. Thetransfer of all planned values from other CO applications which are to be transferred to Profit Center
Accounting must be complete, as must direct planning in Profit Center Accounting.
? The allocation functions "assessment" and "distribution" let you transfer plan or actual transactions(revenues, costs, balance sheet items) from one profit center to other profit centers.
? In Profit Center Accounting, you can only allocate data within one company code. In addition, each
assessment or distribution cycle must be assigned to one company code only.
? Transaction data is always assessed with one assessment cost element. During distribution, both credit
and debit postings are made to the same account. You can use other posted values, quantities orstatistical key figures as a basis for allocations in Profit Center Accounting.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 216/334
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 217/334
© SAP AG AC610 6-23
Exercises
Unit: Profit Center Planning
Topic: Planning Configuration
On completion of these exercises, you will be able to
? analyze the version settings for the component EC-PCA.
? define planning layouts and planner profiles.
The overall business planning of the R/3 System is to be transferred toProfit Center Accounting in order to keep the time and effort required toenter planning data to a minimum. You want to inform the planning /
organization manager of how easily planning can be handled in theversion concept. In addition, you will demonstrate the organizational
structure of planning using the tools planning layout and planner profile.
1-1 Check the version settings for planning in EC-PCA.
1-1-1 Check version 0 to see whether the online transfer is set in the Profit CenterAccounting settings. Also find out whether plan line items are written.
____________________________________________________________
____________________________________________________________
____________________________________________________________
1-1-2 Check version 610 to see whether the online transfer is set in the Profit Center
Accounting settings. Also find out whether plan line items are written.
____________________________________________________________
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 218/334
© SAP AG AC610 6-24
1-2 The number of team members is entered using a statistical key figure directly on the
profit centers to be planned. In the following tasks define the appropriate data entrylayout and planner profile.
1-2-1 The data entry layout STAT## for the number of team members should look asfollows.
The header data shows the following values
Field Name Values
Fiscal Year Variable entry
Period Variable entry From To
Company Code Variable entry
Version Variable entry
Statistical Key Figure Variable entry
The headers of the data entry columns are arranged in this sequence.
Profit Center Profit Center Description Quantity Unit
###### #################### #### ##
Define planning layout STAT## for statistical key figures. The characteristicProfit Center defines the lead column. When accessing the planning layout,
you should be able to select both individual profit centers and also profit center
groups. The display should show both the key and also the characteristicdescription. The Unit column shows the unit of measure of each of thestatistical key figures have been entered.The characteristics for the header data are entered in the general selections.
The user should be able to enter all variables of the characteristics of theheader data. Save the planning layout.
1-2-2 Create a planner profile AC610-## Planner profile AC610 Group ##. This planner profile allows the entry of costs/revenues and statistical key figures
with document type P0. The standard layout 8A-101 should be used for costand revenue planning. To enter the statistical key figures, use the layout
created in task 1-2-1. Save the planner profile.
1-2-3 To test your definitions, set planner profile AC610-## and then call layout
STAT## for entering statistical key figures in the planning of Profit CenterAccounting. Do not enter any data yet.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 219/334
© SAP AG AC610 6-25
Unit: Profit Center Planning
Topic: Integrated Planning
On completion of these exercises, you will be able to? transfer planning data from the cost center planning online and post it
subsequently specific to the version.
In cost center planning there are two plan scenarios which are posted in
different versions. Planning in version 0 is very advanced so that allchanges to the planning data should be immediately visible in Profit
Center Accounting.Version 610 is still in the rough planning stage. After this rough stage of planning has been completed, the planning data should be transferred
from Cost Center Accounting to Profit Center Accounting.
2-1 Look at the results of tasks 1-1-1 and 1-1-2 again.
2-1-1 In which version is planning data transferred online and in which version is itnot transferred?
Version 0: ________________________________________________
Version 610: ________________________________________________
2-1-2 In the information system for Profit Center Accounting, call the list-orientatedreport Profit Center Group: Plan/Plan/Variance with the following parameters:
Field Name Values
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12
Plan Version (1) 0
Plan Version (2) 610
Profit Center GR##
Profit and Loss Accounts Group 3000000.INT
Balance Sheet Account Group 1000000.INT
What do you discover?
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 220/334
© SAP AG AC610 6-26
2-2 Enter planning data in the cost planning of Cost Center Accounting in version 0.
2-2-1 First set planner profile SAPALL.
2-2-2 Enter primary costs for cost center T91##.
For this, use layout 1-101. Access the entry screen with the following data:
Field Name Values
Version 0
Period 1 – 12
Fiscal Year Current fiscal year
Cost Center T91##
Cost Element From 410000
Cost Element To 430000
Enter the following primary costs in the layout.
Cost Element Plan Fixed Costs
415000 36,000
430000 180,000
Save the data.
2-2-3 In the information system for Profit Center Accounting, call the list-orientatedreport Profit Center Group: Plan/Plan/Variance with the following parameters:
Field Name Values
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12
Plan Version (1) 0
Plan Version (2) 610
Profit Center GR##
Profit and Loss Accounts Group 3000000.INT
Balance Sheet Account Group 1000000.INT
What do you discover?
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 221/334
© SAP AG AC610 6-27
2-3 Enter planning data in the cost planning of Cost Center Accounting in Version 610.
2-3-1 Enter primary costs for cost center T92##.For this, use layout 1-101. Access the entry screen with the following data:
Field Name Values
Version 610
Period 1 – 12
Fiscal Year Current fiscal year
Cost Center T92##
Cost Element From 410000
Cost Element To 430000
Enter the following primary costs in the layout.
Cost Element Fixed Planned Costs
410000 12,000
430000 120,000
Save the data.
2-3-2 In the information system for Profit Center Accounting, call the list-orientatedreport Profit Center Group: Plan/Plan/Variance with the following parameters:
Field Name ValuesControlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12
Plan Version (1) 0
Plan Version (2) 610
Profit Center GR##
Profit and Loss Accounts Group 3000000.INT
Balance Sheet Account Group 1000000.INT
What do you discover?
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 222/334
© SAP AG AC610 6-28
2-4 After the rough planning of version 610 has been completed, the values are transferred
from Cost Center Accounting to Profit Center Accounting.
2-4-1 In the planning menu of profit center planning, start the planning data transferfor cost center T92## in version 610 for the current fiscal year in update mode.Existing data should be deleted. Display the log.
Which data was transferred?
____________________________________________________________
____________________________________________________________
____________________________________________________________
2-4-2 In the information system for Profit Center Accounting, call the list-orientated
report Profit Center Group: Plan/Plan/Variance with the following parameters:
Field Name Values
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12
Plan Version (1) 0
Plan Version (2) 610
Profit Center GR##Profit and Loss Accounts Group 3000000.INT
Balance Sheet Account Group 1000000.INT
What do you discover?
__________________________________________________________
__________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 223/334
© SAP AG AC610 6-29
Unit: Profit Center Planning
Topic: Planning Process
On completion of these exercises, you will be able to? enter manual revenues and costs and also statistical key figures at
profit center level.
? Define and execute formula planning in Profit Center Accounting.
In planning, the number of team members is entered directly at the levelof the profit center using statistical key figures.
Manually entered planning data for the cost and revenue planning is alsoincluded in Profit Center Accounting in addition to the planning data
already transferred from Cost Center Accounting.
Revenue planning is automated using formula planning. The revenueshould be posted as an approximate value as the planned revenue per
team member multiplied by the number of team members.
The resulting plan scenario should also be used in the parallel planscenario.
3-1 Enter the number of team members at profit center level.
3-1-1 Set the planner profile AC610-## in profit center planning.
3-1-2 Enter the number of team members for profit centers 91## and 92##. Use thefollowing parameters for accessing layout STAT##:
Field Name Values
Version 0
Period 1 – 12
Fiscal Year Current fiscal year
Company Code 1000
Profit Center Group PLAN##Statistical key fig. 9100
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 224/334
© SAP AG AC610 6-30
Enter the following data in layout STAT##.
Profit Center Quantity
91## 100
92## 25
Save the data by choosing the Update Run icon.
3-1-3 In the information system for Profit Center Accounting, call the list-orientatedreport Profit Center: Statistical Key Figures with the following parameters.
Field Name Values
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12
Plan Version 0
Profit Center Value 91##
Statistical Key Figure Value 9100
How many team members are assigned in the plan to profit center 91##?
____________________________________________________________
3-1-4 Repeat the report call for the report from task 3-1-3 for profit center 92##.
How many team members are assigned in the plan to profit center 92##?
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 225/334
© SAP AG AC610 6-31
3-2 The costs of goods sold are planned directly manually at the level of profit center sales
91##.
3-2-1 Enter the costs of goods sold under cost element 893015 manually in cost
planning. Use layout 8A-101 with the following parameters.
Field Name ValuesVersion 0
Period 1 – 12
Fiscal Year Current fiscal year
Company Code 1000
Profit Center 91##
Account Number 893015
Enter the costs of goods sold.
Profit Center In Profit Center Currency
91## 4,800,000
Save the data by choosing the Update Run icon.
3-2-2 In the information system for Profit Center Accounting, call the report ProfitCenter Group: Plan/Actual/Variance by Origin with the following parameters.
Field Name Values
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12
Plan Version 0
Profit Center Value 91##
Profit and Loss Accounts Group 3000000.INT
Balance Sheet Account Group 1000000.INT
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 226/334
© SAP AG AC610 6-32
Each posting in Profit Center Accounting is differentiated by originobjects (e.g. Profit Center, Cost Center and so on) both in the actual
and also in the plan at totals record level. This makes it possible todisplay the costs and revenues by origin object in the informationsystem. The characteristic Origin Object is also available in the
definition of planning layouts. Hence it is also possible, for example,
to enter planned revenues according to billing data (origin object 5).
Which origin object returns the planned costs for cost element 893015?
____________________________________________________________
____________________________________________________________
Which origin object returns the planned costs for cost elements 415000 and
430000?
____________________________________________________________
____________________________________________________________
Why was the planning data posted when there were different origin objects?
____________________________________________________________
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 227/334
© SAP AG AC610 6-33
3-3 Revenue planning in the company is not only carried out manually, but is to be
automated using formula planning. The planning/organization manager wants only anaverage revenue per team member to be entered manually on a reference profit center,
which is then updated to the individual profit centers with the formula planning.
3-3-1 Set planner profile SAP801 in Profit Center Accounting.
3-3-2 Management expects a revenue of 120,000 per team member in order to meetthe business targets. Enter this value on profit center 93## Planning. Uselayout 8A-111 with the following parameters:
Field Name Values
Version 0
Period 1 – 12
Fiscal Year Current fiscal year
Company Code 1000
Profit Center 93## Planning
Account Number 800000
Enter the planned average revenue per team member.
Note that revenues must be entered with a negative sign.
Account Number In Profit Center Currency
800000 -120,000
Save the data the data by choosing the Update Run icon.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 228/334
© SAP AG AC610 6-34
3-3-3 Define template SALES## in the PCA environment in order to calculate the planned revenues on profit centers 91## and 92##.
The number of team members in the plan has been saved with the
statistical key figure 9100 for profit center 91## and 92##. The planned average revenue can be found on profit center 93## under
cost element 800000. The planned revenue for 91## or 92## iscalculated by multiplying the average revenue from 93## by thenumber of team members for 91## or 92##. This relationship is
defined in a template, which must be defined in the master record ofthe profit center to be planned before formula planning is executed.
After you have accessed the template definition, enter "Revenue Planning" asthe name of the template.
Enter a formula line with the following parameters:
Field Name Values
Type P&L Account
Object 800000
Go to the formula editor by double-clicking on the Plan Amount Per Periodfield.
In the formula editor you can enter mathematical relationships
freely. To make accessing SAP data simpler, you can use functionswhich map predefined accesses that only require parameters to
specify the access data.
To define the revenue formula, you need the two functions"CostsRevenuesInventories" and "QtyStatKeyFigure".
"CostsRevenuesInventories" returns the planning data of a profitcenter.
"QtyStatKeyFigure" returns the quantity of a statistical key figure ofa profit center.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 229/334
© SAP AG AC610 6-35
Call CostsRevenuesInventories function and assign the following parameters:
Field Name Values
Company_Code 1000
Plan_Actual_Indicator 1
Profit_Center 93##
Account_No 800000
Version 0
Fiscal_Year Enter the current fiscal year
Check the function by choosing the Check icon and confirm by choosing the
Continue icon.
In the formula editor you can then see the expression for the
"CostsRevenuesInventories" function which returns the average revenue of profit center 93##.
Then add the multiplication sign. Don't forget the blank character.
Next, insert the "QtyStatKeyFigure" function with the following parameters:
Field Name Values
Company Code 1000
1. (Periodic Calc. of Values),
2. (Total Fisc Year)
1
0: Actual, 1: Plan 1
Profit Center Enter the text
“ProfitCenter”
Statistical key fig. 9100
Version 0
Fiscal Year Current fiscal year
Check the function by choosing the Check icon and confirm by choosing theContinue icon.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 230/334
© SAP AG AC610 6-36
In the formula editor you can now see the complete formula whichmultiplies two function values. The first function returns the planned
revenues of profit center 93##, whereas the second function returnsthe quantity of the statistical key figure 9100. The function takes thequantity of the statistical key figure from the respective profit center
in whose master record the template is defined.
Confirm the formula in the editor.Save the SALES## template.
3-3-4 Assign template SALES## to the master records of profit center 91## and92##.
3-3-5 In the information system for Profit Center Accounting, call the report ProfitCenter Group: Plan/Actual/Variance with the following parameters:
Field Name Values
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12
Plan Version 0
Profit Center Group PLAN##
Profit and Loss Accounts Group 3000000.INT
Balance Sheet Account Group 1000000.INT
Display cost element 800000. Which planning data has been posted to profitcenter 91## and profit center 92##?
____________________________________________________________
____________________________________________________________
3-3-6 Execute the formula planning in company code 1000 for the profit centergroup PLAN## in all the periods of the current fiscal year in version 0 inupdate mode.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 231/334
© SAP AG AC610 6-37
3-3-7 Call the report from task 3-3-5 again and check cost element 800000 for profitcenters 91## and 92##.
Which values were posted?
91##: _______________________________________________________
92##: _______________________________________________________
Explain how each of these values comes about.
____________________________________________________________
____________________________________________________________
____________________________________________________________
____________________________________________________________
3-4 The planning data of profit center 91## should be used as a template for planning inversion 610.
3-4-1 First call the list-orientated report Profit Center Group: Plan/Plan/Variance
with the following parameters:
Field Name Values
Controlling Area 1000Fiscal Year Current fiscal year
Period 1 – 12
Plan Version (1) 0
Plan Version (2) 610
Profit Center Value 91##
Profit and Loss Accounts Group 3000000.INT
Balance Sheet Account Group 1000000.INT
How much is the plan total in version 0?
____________________________________________________________
How much is the plan total in version 610?
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 232/334
© SAP AG AC610 6-38
3-4-2 Copy the planned costs and revenues of profit center 91## from version 0 toversion 610. Restrict the selection to all periods of the current fiscal year in
company code 1000. The copied data should replace existing data and beincreased by 2%.In the selection criteria, restrict the accounts to be copied to account group
3000000.INT.
3-4-3 Call the report from task 3-4-1 again and check the plan total for profit center91## in version 0 and version 610.
How much is the plan total in version 0?
____________________________________________________________
How much is the plan total in version 610?
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 233/334
© SAP AG AC610 6-39
Solutions
Unit: Profit Center Planning
Topic: Planning Configuration
1-1 Check the version settings for planning in EC-PCA.
1-1-1 Check version 0 to see whether the online transfer is set in the Profit CenterAccounting settings. Also find out whether plan line items are written.
ORK2: Profit Center Accounting ? Planning ? Basic Settings for
Planning ? Plan Versions ? Maintain Plan Versions
Select version 0.In the dialog structure, double-click on Settings for Prof it-Center-Profi t
Center Accounting .
Both the online transfer and also the writing of plan line items areactivated in the current fiscal year.
1-1-2 Check version 610 to see whether the online transfer is set in the Profit CenterAccounting settings. Also find out whether plan line items are written.
ORK2: Profit Center Accounting ? Planning ? Basic Settings for
Planning?
Plan Versions?
Maintain Plan Versions
Select version 610.
In the dialog structure, double-click on Settings for Prof it-Center-Profi t
Center Accounting .The online transfer is not activated in the current fiscal year. Writing plan
line items, on the other hand, is activated.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 234/334
© SAP AG AC610 6-40
1-2 The number of team members is entered using a statistical key figure directly on the
profit centers to be planned. In the following tasks define the appropriate data entrylayout and planner profile.
1-2-1 The data entry layout STAT## for the number of team members should look asfollows.
ORK2: Profit Center Accounting ? Planning ? Manual Planning ? Planning Layout ? Maintain Planning Layout for Statistical Key Figures
Choose Create planning layout for statistical key figures
Enter STAT## Nbr. of team members
Click on the Create pushbutton
You are in the Report Painter view for defining planning layouts.
Choose Edit / Gen. data selection / Gen. data selectionSelect the following characteristics and transfer these to the selected
characteristics
Field Name Values
Fiscal Year Variable entry
Period Variable entry From To
Company Code Variable entry
Version Variable entry
Statistical Key Figure Variable entry
Set the variable on/off indicator for each characteristic. Make sure for the
characteristic Period that the indicator is also set for the To column.
Click the Confirm pushbutton.
The headers of the data entry columns are to be arranged in this sequence.
Profit Center Profit Center Description Quantity Unit
###### #################### #### ##
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 235/334
© SAP AG AC610 6-41
Define planning layout STAT## for statistical key figures. The characteristicProfit Center defines the lead column. When accessing the planning layout,
you should be able to select both individual profit centers and profit centergroups. The display should show both the key and the characteristicdescription. The Unit column shows the unit of measure of each of the
statistical key figures have been entered.
The characteristics for the header data are entered in the general selections.The user should be able to enter all variables of the characteristics of theheader data. Save the planning layout.
Double-click on the column header Lead column .
Transfer the characteristic Profit Center to the selected characteristics.
Set the SET on/off indicator and the Vari able on/off indicator . This allowsthe variable entry of profit center groups when accessing the layout.
Click the Lead column pushbutton.
Select Characteristic value and Name and confirm by pressing enter.Click the Confirm pushbutton in order to exit the definition of the lead
column.
Double-click on the Column 1 column header.
Select the key figure Quantity .
Click the Change shor t, middle and long texts icon
Enter Quantity as the short text.Click the Copy shor t text pushbutton and confirm.
Click the Confirm pushbutton in order to exit the column definition.
Position the cursor after the Quantity column.
Choose Edit / Element / Insert element.
Select attribute.
Choose unit.
Click the Confirm pushbutton in order to close the column definition.
Save the planning layout.
1-2-2 Create a planner profile AC610-## Planner profile AC610 Group ##. This
planner profile allows the entry of costs/revenues and statistical key figureswith document type P0. The standard layout 8A-101 should be used for costand revenue planning. To enter the statistical key figures, use the layout
created in task 1-2-1. Save the planner profile.
ORK2: Profit Center Accounting ? Planning ? Manual Planning ?
Define Planner Profiles
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 236/334
© SAP AG AC610 6-42
Choose EC-PCA Maintain planner profile
Click the New entr ies pushbutton.
Profile: AC610-##
Description: Planner profile AC610 Group ##
Confirm by pressimg enter.
Select AC610-##.
In the dialog structure, double-click on Profit Center Accounting.Click the New entr ies pushbutton.
For the first row:
Select costs/revenues in the planning area column.
For the second row
Select statistical key figures in the planning area column.Select P0 in the document type column.
Confirm by pressing enter.
Select planning area costs/revenues.In the dialog structure, double-click on Layouts for Prof it Center
Accounting .
Click the New entr ies pushbutton.Select layout 8A-101 .
Confirm by pressing enter.
In the dialog structure, double-click on Prof it Center Accounting .
Select the planning area Statistical key figures .
In the dialog structure, double-click on Layouts for Prof it Center
Accounting .Click the New entr ies pushbutton
Select layout STAT##.
Confirm by pressing enter.
Save the planner profile AC610-##.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 237/334
© SAP AG AC610 6-43
1-2-3 To test your definitions, set planner profile AC610-## and then call layoutSTAT## for entering statistical key figures in the planning of Profit Center
Accounting. Do not enter any data yet.
PCA: Planning ? Set Planner Profile
Enter AC610-## and confirm. This sets the planner profile.
PCA: Planning ? Statistical Key Figures ? Change
Enter the following data:
Version 0
Period 1 – 12Current fiscal year
Company Code 1000
Profit Center Group PLAN##
Statistical Key Figure 9100Form-Based
Confirm by pressing enter.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 238/334
© SAP AG AC610 6-44
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 239/334
© SAP AG AC610 6-45
Unit: Profit Center Planning
Topic: Integrated Planning
2-1 Look at the results of tasks 1-1-1 and 1-1-2 again.
2-1-1 In which version is planning data transferred online and in which version is itnot transferred?
Version 0: Online transfer
Version 610: No online transfer
2-1-2 In the information system for Profit Center Accounting, call the list-orientated
report Profit Center Group: Plan/Plan/Variance with the following parameters:
PCA: Information System ? Reports for Profit Center Accounting ?
List-Orientated Reports ? Profit Center Group: Plan/Plan/Variance
Field Name Values
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12
Plan Version (1) 0
Plan Version (2) 610
Profit Center GR##
Profit and Loss Accounts Group 3000000.INT
Balance Sheet Account Group 1000000.INT
Execute the report.
What do you discover?
No planning data has been posted yet!
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 240/334
© SAP AG AC610 6-46
2-2 Enter planning data in the cost planning of Cost Center Accounting in version 0.
2-2-1 First set planner profile SAPALL.
Accounting ? Controlling ? Cost Center Accounting ? Planning ? SetPlanner Profile
Enter planner profile SAPALL and confirm.
2-2-2 Enter primary costs for cost center T91##.
Accounting ? Controlling ? Cost Center Accounting ? Planning ?
Cost and Activity Inputs ? Change
Use layout 1-101. Access the initial screen with the following data:
Field Name Values
Version 0
Period 1 – 12
Fiscal Year Current fiscal year
Cost Center T91##
Cost Element From 410000
Cost Element To 430000
Click the Overview screen icon.
Enter the following primary costs in the layout:
Cost Element Plan Fixed Costs
415000 36,000
430000 180,000
Post the data.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 241/334
© SAP AG AC610 6-47
2-2-3 In the information system for Profit Center Accounting, call the list-orientatedreport Profit Center Group: Plan/Plan/Variance with the following parameters:
PCA: Information System ? Reports for Profit Center Accounting ?
List-Orientated Reports ? Profit Center Group: Plan/Plan/Variance
Field Name Values
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12
Plan Version (1) 0
Plan Version (2) 610
Profit Center GR##
Profit and Loss Accounts Group 3000000.INT
Balance Sheet Account Group 1000000.INT
What do you discover?
The costs of cost center T91## were posted online to profit center 91##since the online transfer of planning data is set in version 0.
2-3 Enter planning data in the cost planning of Cost Center Accounting in version 610.
2-3-1 Enter primary costs for cost center T92##.For this use layout 1-101. Access the entry screen with the following data:
Accounting ? Controlling ? Cost Center Accounting ? Planning ?
Cost and Activity Inputs ? Change
Field Name Values
Version 610
Period 1 – 12
Fiscal Year Current fiscal year
Cost Center T92##
Cost Element From 410000
Cost Element To 430000
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 242/334
© SAP AG AC610 6-48
Enter the following primary costs in the layout.
Cost Element Plan Fixed Costs
410000 12,000
430000 120,000
Post the data.
2-3-2 In the information system for Profit Center Accounting, call the list-orientatedreport Profit Center Group: Plan/Plan/Variance with the following parameters:
PCA: Information System ? Reports for Profit Center Accounting ?
List-Orientated Reports ? Profit Center Group: Plan/Plan/Variance
Field Name ValuesControlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12
Plan Version (1) 0
Plan Version (2) 610
Profit Center GR##
Profit and Loss Accounts Group 3000000.INT
Balance Sheet Account Group 1000000.INT
What do you discover?
The planned costs of version 610 were not posted online to profit center92##.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 243/334
© SAP AG AC610 6-49
2-4 After the rough planning of version 610 has been completed, the values are transferred
from Cost Center Accounting to Profit Center Accounting.
2-4-1 In the planning menu of profit center planning, start the planning data transferfor cost center T92## in version 610 for the current fiscal year in update mode.Existing data should be deleted. Display the log.
PCA: Planning ? Plan Data Transfer ? CO Plan Data
Enter the following data:
Field Name Values
Version 610
Fiscal Year Current fiscal year
Objects Cost Centers Activate
Cost Center T92##
Existing Data Delete
Test Run Deactivate
Click the Execute icon.Confirm the deletion message with Yes.
Which data was transferred?
In version 610, planned costs of cost elements 410000 and 430000 wereposted from cost center T92## to the assigned profit center 92##.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 244/334
© SAP AG AC610 6-50
2-4-2 In the information system for Profit Center Accounting, call the list-orientatedreport Profit Center Group: Plan/Plan/Variance with the following
parameters:
PCA: Information System ? Reports for Profit Center Accounting ?
List-Orientated Reports ? Profit Center Group: Plan/Plan/Variance
Field Name Values
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12
Plan Version (1) 0
Plan Version (2) 610Profit Center GR##
Profit and Loss Accounts Group 3000000.INT
Balance Sheet Account Group 1000000.INT
What do you discover?Profit center 91## contains posted planning data in version 0.
Profit center 92## contains posted planning data in version 610.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 245/334
© SAP AG AC610 6-51
Unit: Profit Center Planning
Topic: Planning Process
3-1 Enter the number of team members at profit center level.
3-1-1 Set the planner profile AC610-## in profit center planning.
PCA: Planning ? Set Planner Profile
Enter AC610-## and confirm.
3-1-2 Enter the number of team members for profit centers 91## and 92##. Use the
following parameters for accessing layout STAT##
PCA: Planning ? Statistical Key Figures ? Change
Enter the following data:
Field Name Values
Version 0
Period 1 – 12
Fiscal Year Current fiscal year
Company Code 1000
Profit Center Group PLAN##
Statistical key fig. 9100
Click the Overview screen icon.
Enter the following data in layout STAT##.
Profit Center Quantity91## 100
92## 25
Save the data by choosing the Update Run icon.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 246/334
© SAP AG AC610 6-52
3-1-3 In the information system for Profit Center Accounting, call the list-orientatedreport Profit Center: Statistical Key Figures with the following parameters.
PCA: Information System ? Reports for Profit Center Accounting ?
List-Orientated Reports ? Profit Center: Statistical Key Figures
Enter the following data:
Field Name Values
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12
Plan Version 0
Profit Center Value 91##
Statistical Key Figure Value 9100
Execute.
How many team members are assigned in the plan to profit center 91## ?
100 team members
3-1-4 Repeat the report call for the report from task 3-1-3 for profit center 92##.
How many team members are assigned in the plan to profit center 92##?
25 team members
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 247/334
© SAP AG AC610 6-53
3-2 The costs of goods sold are planned directly manually at the level of profit center sales
91##.
3-2-1 Enter the costs of goods sold under cost element 893015 manually in cost
planning. Use layout 8A-101 with the following parameters.
PCA: Planning ? Costs/Revenues ? Change
Enter the following data:
Field Name Values
Version 0
Period 1 – 12
Fiscal Year Current fiscal year
Company Code 1000
Profit Center 91##
Account Number 893015
Enter the costs of goods sold.
Profit Center In Profit Center Currency
91## 4,800,000
Save the data by choosing the Update Run icon.
3-2-2 In the information system for Profit Center Accounting, call the report ProfitCenter Group: Plan/Actual/Variance by Origin with the following parameters.
PCA: Information System ? Reports for Profit Center Accounting ?
List-Orientated Reports ? Profit Center Group: Plan/Actual/Variance by
Origin
Enter the following data:
Field Name Values
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12Plan Version 0
Profit Center Value 91##
Profit and Loss Accounts Group 3000000.INT
Balance Sheet Account Group 1000000.INT
Execute.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 248/334
© SAP AG AC610 6-54
Each posting in Profit Center Accounting is differentiated by origin
objects (e.g. Profit Center, Cost Center and so on) both in the actualand also in the plan at totals record level. This makes it possible todisplay the costs and revenues by origin object in the information
system. The characteristic Origin Object is also available in thedefinition of planning layouts. Hence it is also possible, for example,
to enter planned revenues according to billing data (origin object 5).
Which origin object returns the planned costs for cost element 893015?
The data was posted with origin object Profit Center.
Which origin object returns the planned costs for cost elements 415000 and430000?
The data was posted with origin object Cost Center.
Why was the planning data posted when there were different origin objects?
The costs of cost element 893015 Costs of goods sold were entered in ProfitCenter Accounting.
The costs of cost elements 415000 and 430000 were transferred from the
cost center planning.
3-3 Revenue planning in the company is not only carried out manually, but is to be
automated using formula planning. The planning/organization manager wants only an
average revenue per team member to be entered manually on a reference profit center,which is then updated to the individual profit centers with the formula planning.
3-3-1 Set planner profile SAP801 in Profit Center Accounting.
PCA: Planning ? Set Planner Profile
Enter SAP801 and confirm.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 249/334
© SAP AG AC610 6-55
3-3-2 Management expects a revenue of 120,000 per team member in order to meetthe business targets. Enter this value on profit center 93## Planning. Use
layout 8A-111 with the following parameters.
PCA: Planning ? Costs/Revenues ? Change
Enter the following data:
Field Name Values
Version 0
Period 1 – 12
Fiscal Year Current fiscal year
Company Code 1000
Profit Center 93##
Account Number 800000
Click the Overview screen icon.
Enter the planned average revenue per team member.
Note that revenues must be entered with a negative sign.
Account Number In Profit Center Currency
800000 -120,000
Save the data by choosing the Update Run icon.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 250/334
© SAP AG AC610 6-56
3-3-3 Define template SALES## in the PCA environment in order to calculate the planned revenues on profit centers 91## and 92##.
The number of team members in the plan has been saved with the
statistical key figure 9100 for profit center 91## and 92##. The planned average revenue can be found on profit center 93## under
cost element 800000. The planned revenue for 91## or 92## iscalculated by multiplying the average revenue from 93## by thenumber of team members for 91## or 92##. This relationship is
defined in a template, which must be defined in the master record ofthe profit center to be planned before formula planning is executed.
ORK2: Profit Center Accounting ? Planning ? Formula Planning ?
Maintain Templates.
Choose Create Template .
Enter the following data:
Field Name Values
Template SALES##
Environment PCA
Confirm by pressing enter.
After you have accessed the template definition, enter "Revenue Planning" asthe name of the template.
Enter a formula line with the following parameters
Field Name Values
Type P&L Account
Object 800000
Confirm by pressing enter.
Go to the formula editor by double-clicking on the plan amount per periodfield.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 251/334
© SAP AG AC610 6-57
In the formula editor you can enter mathematical relationshipsfreely. To make accessing SAP data simpler, you can use functions
which map predefined accesses that only require parameters tospecify the access data.
To define the revenue formula, you need the two functions
"CostsRevenuesInventories" and "QtyStatKeyFigure"."CostsRevenuesInventories" returns the planning data of a profit
center."QtyStatKeyFigure" returns the quantity of a statistical key figure ofa profit center.
Call the CostsRevenuesInventories function and assign the following
parameters:Double-click on the CostsRevenuesInventories function in the screensection Functions for Type P&L Account .
The system displays the new window Create Template PCA / Sales## .
Enter the following parameters:
Field Name Values
Company_Code 1000
Plan_Actual_Indicator 1
Profit_Center 93##
Account_No 800000
Version 0
Fiscal_Year Enter the current fiscal year
Check the function by choosing the Check icon and confirm by choosing theContinue icon.
In the formula editor you can then see the expression for the"CostsRevenuesInventories" function which returns the average revenue of
profit center 93##.Then add the multiplication sign. Don't forget the blank character.
Position the cursor after the formula in the formula editor.Insert a blank character by choosing space bar.
Click the I nsert * icon.
Insert a blank character by choosing space bar.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 252/334
© SAP AG AC610 6-58
Afterwards, insert the "QtyStatKeyFigure" function with the following parameters.
Double-click on the QtyStatKeyFigure function in the screen sectionFunctions for Type P&L Account .
The system displays the new window Create Template PCA / Sales##.
Enter the following parameters:
Field Name Values
Company Code 1000
1. (Periodic Calc. of Values),2. (Total Fisc Year)
1
0: Actual, 1: Plan 1
Profit Center Enter the text
”ProfitCenter”
Statistical Key Figure 9100
Version 0
Fiscal Year Enter the current fiscal year
In the formula editor you can now see the complete formula which
multiplies two function values. The first function returns the plannedrevenues of profit center 93##, whereas the second function returnsthe quantity of the statistical key figure 9100. The function takes the
quantity of the statistical key figure from the respective profit centerin whose master record the template is defined.
Confirm the formula in the editor.
Click the Confi rm Plan amount per period icon.
Save the SALES## template.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 253/334
© SAP AG AC610 6-59
3-3-4 Assign template SALES## to the master records of profit center 91## and92##.
PCA: Master Data ? Profit-Center ? Individual Processing ? Change
Enter 91## and confirm.
Click the Indicators tab page.
Enter template SALES## in the Form. Planning Temp. field.Save the master record.
Activate the master record.
Enter 92## and confirm.
Click the Indicators tab page.
Enter template SALES## in the Form. Planning Temp. field.
Save the master record.Activate the master record.
3-3-5 In the information system for Profit Center Accounting, call the report ProfitCenter Group: Plan/Plan/Variance with the following parameters
PCA: Information System ? Reports for Profit Center Accounting ?
List-Orientated Reports ? Profit Center Group: Plan/Actual/Variance
Enter the following data:
Field Name Values
Controlling Area 1000Fiscal Year Current fiscal year
Period 1 – 12
Plan Version 0
Profit Center Group PLAN##
Profit and Loss Accounts Group 3000000.INT
Balance Sheet Account Group 1000000.INT
Display cost element 800000. Which planning data has been posted to profitcenter 91## and profit center 92##?
No revenues have been posted yet to profit centers 91## and 92##.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 254/334
© SAP AG AC610 6-60
3-3-6 Execute the formula planning in company code 1000 for the profit centergroup PLAN## in all the periods of the current fiscal year in version 0 in
update mode.
PCA: Planning ? Execute Formula Planning
Enter the following data:
Field Name Values
Company Code 1000
Profit Center Group PLAN##
Version 0
Period 1 – 12
Fiscal Year Current fiscal year
Test Run not activated
Detail Lists Activate
Execute.
3-3-7 Call the report from task 3-3-5 again and check cost element 800000 for profitcenters 91## and 92##.
Which values were posted?
91##: 12,000,000
92##: 3,000,000
Explain how each of these values comes about.
91##: 100 planned team members x 120,000 revenue
92##: 25 planned team members x 120,000 revenue
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 255/334
© SAP AG AC610 6-61
3-4 The planning data of profit center 91## should be used as a template for planning in
version 610.
3-4-1 First call the list-orientated report Profit Center Group: Plan/Plan/Variancewith the following parameters:
PCA: Information System ? Reports for Profit Center Accounting ? List-Orientated Reports ? Profit Center Group: Plan/Plan/Variance
Enter the following data:
Field Name Values
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12
Plan Version (1) 0
Plan Version (2) 610
Profit Center Value 91##
Profit and Loss Accounts Group 3000000.INT
Balance Sheet Account Group 1000000.INT
Execute the report.
How much is the plan total in version 0?
It varies depending on the postings.
How much is the plan total in version 610?
It must be zero.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 256/334
© SAP AG AC610 6-62
3-4-2 Copy the planned costs and revenues of profit center 91## from version 0 toversion 610. Restrict the selection to all periods of the current fiscal year in
company code 1000. The copied data should replace existing data and beincreased by 2%.In the selection criteria, restrict the accounts to be copied to account group
3000000.INT.
PCA: Planning ? Copy Data to Plan
Enter the following data:
Field Name Values
Planning Area Cost/revenues
Copy From Record Type Plan
Copy From Version 0
Copy From Company Code 1000
Copy From Fiscal Year Current fiscal year
Copy To Version 610
Copy To Company Code 1000
Copy To Fiscal Year Current fiscal year
Periods 1 – 12
Revaluation Factors Currencies 1.02
Document Type R0
Click the Selection cri ter ia pushbutton.
Enter the following data:
Field Name Values
Profit Center 91##
Account Group 3000000.INT
Click the Copy data to plan icon.Skip the warning message stating that planning data already exists for
ledger 8A.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 257/334
© SAP AG AC610 6-63
3-4-3 Call the report from task 3-4-1 again and check the plan total for profit center91## in version 0 and version 610.
For execution, see task 3-4-1.
How much is the plan total in version 0?
The amount can vary depending on the postings.
How much is the plan total in version 610?
It must be 2% higher than in version 0. You can check that in the Var.
(%) column.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 258/334
© SAP AG AC610 7-1
? SAP AG 2003
Information System
Contents:
? Overview
? Data structures for Report Painter and ReportWriter reports
? Reporting with drilldown reporting
? Line item reports
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 259/334
© SAP AG AC610 7-2
? SAP AG 2003
Information System: Objectives
On completion of this unit, you will be able to
? use the report tools used in Profit CenterAccounting
? understand the data structure in the informationsystem of Profit Center Accounting
? define drilldown reports
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 260/334
© SAP AG AC610 7-3
? SAP AG 2003
Information System: Course Overview Diagram
Master Data
InformationSystem
Transfer Prices
Actual Data
Profit Center Planning
Profitability
Management
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 261/334
© SAP AG AC610 7-4
? SAP AG 2003
Information System: Business Scenario
?
Outline the options available for reportingPCA data.
? Report on financial key figures such as Returnon Investment, or Return on Net Assets.
? Explore the standard reports.
? Analyze plan/actual comparisons of profitcenters.
? Access the original documents.
? Your project team now has a clear understanding of the actual and plan data flow in Profit Center
Accounting. You now outline the options available for reporting PCA data. As you know, a number ofstandard reports are delivered with the R/3 system. Your team members are especially interested in
analyzing plan/actual comparisons of the profit centers they are responsible for. They want to be surethat they can view certain line items where plan/actual variances are above 15 % in detail. In additionthey would like to ‘drill down’ to the originating documents. You explain the options available with
standard reports.
? Your VP of Finance is interested in certain financial key figures, such as Return on Investment. Afterlooking at the standard reports you decide that only slight modifications are needed in order to receive
the key figures you require. Your team decides to use Report Writer and Report Painter in order toenhance the existing standard reports. You are particularly interested in the formatting, extract and
printing options in the reporting tools.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 262/334
© SAP AG AC610 7-5
? SAP AG 2003
? Overview
Topic:
Information System: Topic I
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 263/334
© SAP AG AC610 7-6
? SAP AG 2003
Information System: Overview
Line Item
Reports
Drilldown
Reports
List-Oriented
Reports
Master Data
Index
StandardTotals Record
Reports
Profit
CenterReport
? You can analyze all the transaction data stored in the profit center tables using the Standard Reports or
your own Drilldown Reports and Report Painter reports. (You do this by accessing the totals recordtable GLPCT). If you store line items in Profit Center Accounting, you can call up a line item report
from the summary report and then access the original documents from their applications of origin (SD,MM, FI, CO).
? The master data index provides you with an overview of the master data in Profit Center Accounting
postings for each revenue or cost element broken down by profit center.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 264/334
© SAP AG AC610 7-7
? SAP AG 2003
Standard Reports
Interactive Reporting
Plan/Actual Variance
Current Period/Accumul. Year ComparisonReturn on Investment
Characteristics:
Profit Center (Groups)Accounts (Groups)Partner Profit Center
Company CodePlant
VersionPeriod
List-Oriented Reports
Plan/Actual Variance
Period BreakdownQuarterly BreakdownStat. Key Figures
Characteristics:
Profit Center (Groups)Accounts (Groups)Partner Profit Center
Company CodePlant
VersionPeriod
Special Reports
Line Item Reports
Open ItemsAverage Balances by
- Period
- Year Master Data IndexTotals Records
Data Transfer to EIS:- Plan Data
- Actual Data
? The standard reports and report groups are found in the libraries 8A2, 8A3 and 8A4. They can roughly
be divided into the following groups:
? The area profitability reports display the profits for the selected profit center(s). These are not broken
down into revenue and costs elements. Typical reports of this type are the plan/actual comparisons, a period breakdown or profit center Return on Investment . These reports are meant to give the user aquick overview and serve as a springboard to the other report types.
? The group reports display the profits of a profit center group broken down according to the selectedrevenue and cost elements. These reports are meant to provide the persons in charge of profit centerswith a more detailed analysis of their area of responsibility. These reports also let you use the function
Variation.In addition, some of the reports also display selected balance sheet items (fixed assets, current assets,
payables) and the return on investment calculated from that, broken down according to the selected
revenue and cost elements.
? The profit center reports contain the individual profit centers broken down and summarized accordingto a profit center group.
? Another type of report is the plan/actual according to accounts reports for Profit Center Accounting.These reports contain the postings for each account broken down by profit center.
? Alternative report currency reports contain a number of the above reports which you can execute in any
currency.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 265/334
© SAP AG AC610 7-8
? SAP AG 2003
? Data structures for Report Painter andReport Writer reports
Topic:
Information System: Topic II
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 266/334
© SAP AG AC610 7-9
? SAP AG 2003
***** Account / Profit Center Plan/Actual *****
Variance (abs)
100,000 -
100,000 -
200,000 -
50,000 -50,000
100,000 -100,000 -
50,000 -
10,000
40,000 -
4,000 -
Plan
700,000
200,000
900,000
150,000-150,000-300,000-
600,000-150,000
0
150,000
15,000
Reporting period. . . .Profit Center
Profit Center-Rev/Cost Element
01 to 03/20031010 Motorcycle Production
Date 31.03.03
800000 Revenue - Domestic
810000 Revenue - Foreign
Sales Revenues
893000 Inv. Change Semi-Fin.893020 Inv. Change Raw Mat.895000 Factory Output
Inventory ChangeMaterial Consumption655100 Overhead
**
**
**
*
Actual
800,000
300,000
1,100,000
200,000-
100,000-400,000-700,000-
100,00010,000
110,000
11,000
- Accounts / Profit Center / Plan – Actual ComparisonAccounts / Profit Center / Plan – Actual Comparison
List-oriented Reports: Report Painter
? The Information System offers you the option of evaluating posted data according to various criteria.
The R/3 System contains a range of standard reports. In addition to standard reports you can also usetools, e.g. drilldown reporting, to define your own reports.
? In the information system you can evaluate posted transaction data online immediately after processingin the R/3 System and follow its origins down to the document level.
? For more extensive data selection you can execute all reports available online in the background at
predefined times or schedule them using the Schedule Manager.
? For further information on Report Painter/Report Writer refer to Appendices.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 267/334
© SAP AG AC610 7-10
? SAP AG 1999
Concepts of Report Painter:
Library
ReportReport
Reporting Group? CharacteristicsCriteria for Selection(Profit Center, Version,...)
? Key figuresValue fields of the selected
data
? Predefined key figuresCombination of key figures
and characteristics
? The Report Painter uses a graphical report structure as the basis for the report definition. This structure
consists of rows and columns and looks like the report as it will finally appear when you execute it.
? The library determines which database fields (characteristics, key figures, predefined columns) can be
used in Report Painter and Report Writer reports. All Report Painter and Report Writer reports must beassigned to a library.
? You define the report columns using the characteristics, key figures and predefined columns selected
for the library that the report uses.
? You define the report rows using the characteristics selected for the library selected for the report.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 268/334
© SAP AG AC610 7-11
? SAP AG 2003
Reporting Table GLPCT
Reporting tableGLPCT
Database tables
GLPCT GLPCA GLPCPTotals Records ACTUAL Line Items Plan Line Items
? Three database tables, GLPCT, GLPCA and GLPCP, are hidden behind reporting table GLPCT. This is
fixed in the tax tables of the Report Writer.
? Table GLPCT contains the totals records of Profit Center Accounting, whereas GLPCA comprises the
actual line items and GLPCP the plan line items.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 269/334
© SAP AG AC610 7-12
? SAP AG 2003
Access Structure of the Report Writer
Physicaltables
GLPCT
Totals RecordsCharacteristics
Key Figures
GLPCA
Actual Line ItemsGLPCP
Plan Line ItemsCharacteristicsKey Figures
Reporting table GLPCT
Report Writer
Library 8A2CharacteristicsKey Figures
8A3CharacteristicsKey Figures
? Characteristics and key figures from line item tables GLPCA and GLPCP are also available when a
library is created for reporting table GLPCT, and not just fields from totals record table GLPCT.
? Use only characteristics and key figures from totals record table GLPCT in reports. Otherwise line
items are selected which can lead to performance problems.
? Which table is actually read depends on the key figure used in the report.
? Library 8A2 contains the characteristics and key figures from the totals record table and should be
copied for in-house reports.
? Library 8A3 contains characteristics and key figures from the line item tables and should only be usedin special cases and with good reason as otherwise this can cause serious performance problems. For
example, periodically transferred values are displayed using standard reports which access thecharacteristics and key figures from the line item table via library 8A3.
? Reporting table GLPCOP contains characteristics and key figures which are required for reporting open
items and which are stored in special database tables. Library 8A4 contains these characteristics and keyfigures.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 270/334
© SAP AG AC610 7-13
? SAP AG 2003
Report / Report Interface
Report PCAPlan/ActualBy Origin
Example: Branching to cost center reports via the typeof origin object
Report/ReportInterface
Report CCAPlan/ActualVariance
Reporting Group1SIP
Library1VK
Table CCSS
Reporting Group8A2F
Library8A2
Table GLPCT
? The report/report interface lets you execute other Report Painter report groups, ABAP reports,
drilldown reports and transactions from a displayed report list.
? Once you have selected an individual cell, a line, a column or a block, you can branch directly to
another Profit Center Accounting standard report, by choosing Goto ?? Call up report . The values in theselected area of the report serve as selection criteria for the report you call up.
? Profit Center Accounting Reporting allows you to access original reports of Cost Center Accounting
when searching for the cause of certain profit dimensions. An example of this is shown on the slide.
? Note that, when branching from the profit center reports, the selected values will only be passed onautomatically as selection criteria if you call up a different profit center report or a cost center report.
Otherwise, you branch to the selection screen of the report you called up instead.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 271/334
© SAP AG AC610 7-14
? SAP AG 2003
CurrentExtract
Datasource
Extract
administration
Information System: Data Source
Archive
Report
R/3
Database
R/3
Database
? When you save reports in extracts , you have quick access to the stored data. Extracts of reports for
groups (for example, profit center groups) also support navigation within the group. If you create anextract for a group, you can use it to call up a report for each individual profit center in the group.
? You can choose to access existing extracts for a Report Painter report, which allows you to display areport (for a closed period, for example) with a significantly shorter runtime.
?You can also choose to select data from the database, which allows you to create an ad hoc report
using the latest information.
? When you use an extract to display the line items of a report row, the R/3 System automaticallyaccesses the latest records from the database.
? To create extracts, you can answer the dialog window query with Yes when leaving the completedreport. The selection parameters and the time of report creation automatically characterize the extract.
? In extract management, you determine whether and how the report call-ups access existing extracts.
? Additional note: Another alternative is to read data from the archive, using reports to display archivedinformation.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 272/334
© SAP AG AC610 7-15
? SAP AG 2003
? Reporting with drilldown reporting
Topic:
Information System: Topic III
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 273/334
© SAP AG AC610 7-16
? SAP AG 2003
Net Results
PeriodFunctional Area
Origin Object
Interactive Reporting: Drilldown Reporting
Plan/Actual Variance Plan Profit Center 1000
Period 1 - 7, 1999
Account Number
800000 Revenue 1,000,000 1,200,000 20%895000 COGS 750,000 850,000 13%
420000 Salaries 100,000 110,000 10%…
Navigation
Plan Actual Variance
? Drilldown reporting allows you to analyze your data according to different characteristics and key
figures. As with the Report Painter, drilldown reporting is based on the concepts "characteristic" and"key figure":
?Characteristics are non-numeric fields. They represent the criteria according to which you can selectdata records. Examples of characteristics are "Controlling area", "Fiscal year" and"Profit center". Characteristic values are the instances of these characteristics, such as fiscal
year 1998, 1997, and so on.
?Key figures are numerical fields that you can analyze in your reports. Examples of key figures arecosts and revenues or balance sheet balances in a certain currency or activity quantities.
? You can analyze a number of key figures for a single combination of characteristic values as well assingle key figures for a number of combinations of characteristic values. A combination of
characteristic values is generally referred to as an "object" (example: profit center X, revenue/costelement 400000 in period 6).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 274/334
© SAP AG AC610 7-17
? SAP AG 2003
Profit Center Functional Area
Account
Profit Center Profit Center PlanPlan ActualActual800000 Revenues 100000 120000
810000 Discounts 5000 7000
895000 COS 60000 65000420000 Salaries 15000 16000470000 Rent 10000 10000
P l a n t
A c c o u n t
F u n c t i o
n a l
A r e a
Profit Center Functional AreaAccount
C o m p a n y
C o d e
P r o f i t C e n t e r
O r i g i n
O b j e
c t
Profit Center 1000Account
800000
Key FiguresKey FiguresPlan 100000Actual 120000
Variance 20000
Variance % 20%
Concepts of Drilldown Reporting
? Drilldown reporting lets you use the same graphical user interface as the Report Painter for defining the
basic structure of your reports. You can then apply this structure, or "form", to any number of drilldownreports.
? Drilldown reporting provides you with a number of user-friendly functions for navigating through yourreports, for example, you can switch between different list types (drilldown list/detail list), limit youranalysis to a single characteristic value, or summarize the data for all values of a characteristic.
? Characteristics determine how your data can be classified. The SAP organizational units Controllingarea, Company code, Business area, are examples of characteristics. The time reference (fiscal year,
period) is also a characteristic.
? Your application contains a number of key figures which may be relevant for analysis purposes. Keyfigures include not only stored values and quantities, but also values which are calculated from these
based on formulas which you can define. Examples of key figures:? Value: Costs, sales, sales deductions
? Quantity: Number of employees, sales quantity
? Calculated value: Sales per employee and contribution margin
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 275/334
© SAP AG AC610 7-18
? SAP AG 2003
Functions in Drilldown Reporting
Graphic
Currency Translation
Microsoft Word
Hierarchies
Other Reports
Microsoft Excel01 Retail 1,000,00002 Who les al e 2,500,000
03 Brokers 1,500,00004 Mail order 1,000,000
Profit Center
DisplayMaster Data
Attributes
Street AddressCity, State
? The functions of drilldown reporting are divided into three levels so that you can give each user only
those functions that he or she requires.
? Level 1 contains the basic functions of drilldown reporting, plus it lets you send reports by SAPmail.
This level is designed for users who do not require the full functionality of drilldown reporting.
? Level 2 contains the rest of the drilldown functions, plus it lets you display graphics and downloadreports to Microsoft Excel.
? All functions offers you all the functions in drilldown reporting, including the print setup function andthe functions for saving report data and defining exceptions. This level is designed for users who needto print and modify reports in addition to all the interactive drilldown functions.
? You can define the desired level for each user by entering the parameter RLV (0 = All functions,1 = Level 1, 2 = Level 2) in his or her user parameters.
? Remember: The individual function levels are subjected to an authorization check.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 276/334
© SAP AG AC610 7-19
? SAP AG 1999
Formatting Options
01 Cars 1,000,000 800,000 20%02 Cycles 250,000 150,000 16%
03 Parts 100,000 70,000 30%
CurrencyTranslation
100$ ¥
Number
Format FactorDecimal Places
CharacteristicDisplay
KeyName & Key
Name
Sort
Ascending
Descending
Totals
Row
Totals Row
HighlightUnderscore
? You can make a number of settings directly from a displayed report list to define how the data should
be displayed and printed. These settings include changing the currency, the characteristic display, howtotals rows are displayed, sorting functions (such as sort columns), switching display variants (such as
cumulative on/off), and various print settings.
? Currency: This function translates the displayed currency to any other currency for the selectedcolumn(s). The currency translation key is used to automatically find the exchange rate. You define
currency translation keys in Customizing
? Sort: With this function you can sort the rows of the list in ascending or descending order according tothe values contained in the column where you have positioned the cursor. The system displays a dialog
box in which you can decide whether you want to sort the column or column group alphabeticallyaccording to the key or text of the characteristic values, the key figure or, where applicable, a hierarchyor hierarchy display
? Number Format: You can change the number format and the +/- sign for individual columns. Whatsettings you can make depends on the report and the list type displayed (drilldown or detail list).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 277/334
© SAP AG AC610 7-20
? SAP AG 2003
Exception Reporting
Revenue % Var.Profit Center
10002000
300040005000
6000
1300,000
1600,000
2450,0002700,000
1200,000
1600,000
1012
232514
13
Variance < 12 %Variance > 20 %
Revenue
Germany
USAFrance
SwitzerlandItaly
Remaining
amount
170,000
150,000120,450
115,000109,250
120,000
==============================================
The 5 leading company codes
Company Code
? An exception condition is an exception which determines whether an object is unusual. You can create
exceptions or exception conditions in a report related to a user-defined key figure in a cell or a column.
? These exceptions consist of two threshold values which define the upper and lower tolerance range. If a
numeric value for this object exceeds or falls below a certain threshold value, it is highlighted in anappropriate color (green or red). There are essentially two types of exceptions . You can define anexception either for a specific cell (intersection of the line and column) or for an entire column. An
exception is always created on the drilldown list. Once you have defined an exception, it is analyzed onthe detail list where you can change it.
? Relative key figures, for example variances, can normally be compared on different drilldown levels.
Therefore it makes sense to define just one exception for the column. This means that the exception isanalyzed on each list of the report regardless of the drilldown level. The above example shows a list ofthe revenue for 2000 for different countries and the variance for 1999 derived from this. An exception is
defined for the percentage variance 1999/2000 column. A breakdown for the USA then shows for thecorresponding regions the revenue for 2000 and the percentage variance. The exception defined in thesecond column is also analyzed on the second list, i.e. the exception is analyzed both in the list of the
individual countries and in the list of the respective regions. By comparison, an exception for a cell causes the exception to be displayed only on the list on which you have created this exception. Thismeans that the exception is no longer analyzed just for any breakdown of the list of the report.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 278/334
© SAP AG AC610 7-21
? SAP AG 2003
Report Types in Drilldown Reporting
? Basic Report
Quick, Easy to Define?Select variables
?Select characteristics
?Select key figures
? Form Report
Specially formatted reports with
?Layout based on a standardized "form"
?Special formatting options (color, dividing lines, etc.)
?Use of variables
? The drilldown reporting tool was designed to provide you with simple means for defining
straightforward reports while still offering all the functions necessary for you to create more complex,formatted reports. Consequently, a distinction is made between two different types of report.
? Basic reports are often used to run a quick, ad hoc analysis to look for a specific effect. These structureshave predefined basic structures that can be used generically.
? Form reports, on the other hand, are more complex and can be designed according to their specific
purpose. These reports are often used for official reports and are especially suited for printing.
? Form reports are defined on the basis of so-called ”forms”, which are separate objects that can be usedfor a number of reports. There are different types of form, which differ in terms of what elements are
defined where in their structure.
? Basic reports do not require the use of a form. When you define a basic report, you simply need to
select the characteristics, characteristic values, and key figures that you want to analyze.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 279/334
© SAP AG AC610 7-22
? SAP AG 2003
Basic Report
Profit Center RevenueCost of
goods sold
1000
2000
3000
Selection of variables, characteristics and key figures
The selected characteristics span over amulti-dimensional data cube
Characteristicvalues
Key Figures
? The report definition functions can be accessed in Customizing as well as via the application menu.
From the selection screen, you can access all the steps for processing in the report definition in anysequence.
? The initial screenoffers the variables Period (from/to), Plan/Actual indicator, Version and Record type(costing-based approach) for all basic reports.
? The characteristic selection gives you a list showing all the characteristics for the operating concern.
Here you can select the characteristics that you require for your analysis. This defines the dimensions ofthe data cube that you want to analyze. If characteristic groups have been created for the operatingconcern, the system displays the Characteristic group input field. If you make an entry in this field, the
system no longer displays all the characteristics of the operating concern but instead only those of thecorresponding characteristic group.
? On the key figure(s) selection screen, when you enter a key figure scheme in the costing-basedapproach the system displays first a list of all the calculated key figures in the key figure scheme(see the slide on defining key figures). You can add the value fields of the operating concern to the keyfigure selection by choosing the Value Fields key. In the account-based approach, the system displays a
list of all fixed basic key figures on the key figure(s) selection screen.
? If you want to delete a report you can do this from the change transaction. However if you want todelete an entire group of reports, it is simpler to do this in the Customizing via Reports.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 280/334
© SAP AG AC610 7-23
? SAP AG 2003
Variables: Overview
Global Variables
From Period
To Period
can be used inevery form
From Period
To Period
Local variables
form-related
Sales Organization
?
?
?From Period
?From Period ?Sales Organization
Entry during
thereport
execution
? Variables allow you more flexibility in defining your forms and reports. Variables are report or form
parameters which you do not want to specify until you define or execute a report. You can use differentmethods for replacing variables. Depending on how often you want to use them, you can define your
variables globally or locally.
? If you want to create a variable which you only need in one particular form or report, you can create alocal variable. Local variables are only known within the relevant form or report. If you define a local
variable in a form, it is also valid for every report which uses that form.
? On the other hand, if you define a variable in the report definition, it is only valid for that one report. Ifyou use a variable frequently, you can define it globally. This makes it possible to use global variables
in all your forms and reports. Global variables are maintained in the Customizing. If you then want touse global variables in a form or in a report, these are displayed for selection in the input help.
? Additional note: Note that when you change an existing global variable, this may affect a number ofreports and forms which already use it.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 281/334
© SAP AG AC610 7-24
? SAP AG 2003
FormsForms
Architecture of Drilldown Reporting
Create
ChangeChangeExecute
Drilldown Report
Key FiguresKey Figures CharacteristicsCharacteristics
? You can use characteristics, key figures, and forms to define a report. The result when you display the
report is a number of lists and graphics that you can call up and analyze interactively.
? A form determines the content and the formal structure of a report list. A form can be thought of as a
semifinished report, which you complete by specifying characteristics and key figures when you definethe individual report. You can specify characteristics in the form as well as in the report. Key figures,however, can only be contained in either the form or the report.
? Drilldown reporting in PCA provides you with easy-to-use functions for navigating through the dataset.For example, you can move from one segment to the next level or the next segment at the same level,deactivate a level of the drilldown hierarchy, and switch between detail lists and overview lists. You
also have a number of other functions available for editing online reports (conditions, sort orders,ranking lists, and so on). And you can send report lists by fax or electronic mail, or download them toMicrosoft Word or Microsoft Excel.
? In addition to the various interactive functions for online lists, drilldown reporting also provides specialfunctions for defining the report layout for printing (page breaks, headers and footers, underscores, andmore).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 282/334
© SAP AG AC610 7-25
? SAP AG 2003
Different Types of Forms
Plan Actual Var. Plan - rev Actual - rev Plan Act Var
RevenueCosts
One axis without
key figure
One axis with
key figure
Two axes
(matrix)
Create report with form
? There are specifically three form types:
?Form with one axis (without key figure)
In the form with one axis (without key figure) you define either the rows or columns of the form
with characteristics. The Basic screen function brings you first to an empty list with columns.
?Form with one axis (with key figure)
In the form with one axis (with key figure) you define either the rows or columns of the form with
key figures and characteristics. The Basic screen function brings you first to an empty list withrows.
?Form with two axes (with key figure)
In the form with two axes (with key figure) you define both the rows and the columns of the form
with key figures and characteristics. The Basic screen function brings you to an empty list withrows and columns. Whether the rows or the columns contain the key figures is optional and
depends on what you want to report on. The characteristics can be both in the columns and in therows.
? When you create a form, specify the name and the type of the form that you want to edit.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 283/334
© SAP AG AC610 7-26
? SAP AG 2003
One Axis without Key Figure
Plan Actual Var.
Plan Actual Var.Key FigureRevenue
Costs
Form
Revenue Costs
Plan Act Var Plan Act Var
Profit
Center
1000
2000
Report: Detail list for Profit Center 1000
Report: Drilldown listCreating a report
Characteristics:Profit Center
Company Code …
Key Figures:Revenue, costs
? In the form with one axis (without key figure) only characteristics are selected in the columns. You do
this by defining characteristics and characteristic values. It is also possible to use a form to define othercolumns within a form (for example, variance as the difference between plan and actual). The
characteristics selected in the form thus specify the column contents.
? The key figures and the drilldown characteristics, i.e. of the characteristics whose characteristic valuesyou want to use to navigate in the report, are selected in the report definition.
? The drilldown list gives you a two-line column header containing the key figures in the first row andlisting under each the characteristics selected in the form (plan, actual, variance). The rows contain thevalues of the drilldown characteristics.
? The detail list shows the characteristics (in the columns) and the key figures (in the rows) that wereselected in the form. The detail list reports again on a selected characteristic value.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 284/334
© SAP AG AC610 7-27
? SAP AG 2003
One Axis with Key Figure
1000Key FigurePlan - rev
Actual - rev
Plan – rev Actual - revProfitCenter
1000
2000
Report: Drilldown list
Form
Creating a report
Characteristics:Profit Center,
Company Code ...
Plan - revActual - rev
? In the form with one axis (with key figure) you define in the form rows the key figures linked to the
characteristics (for example, plan – rev, actual – rev). You can further restrict these key figures bydefining characteristics and their values.
? In the report definition only the drilldown characteristics are then selected.
? In the drilldown list, the key figures linked to the characteristics form the columns for the forms,whereas the values of the drilldown characteristics form the rows.
? The detail list consists of one column and contains the selected characteristic that you want to report on,whereas the key figures are located in the rows.
? Additional note: In the form with one axis (with key figure) you define either the rows or columns of
the form. The basic screen brings you first to an empty list with rows. You can however always invertthe form using the column display function, i.e. you can decide whether you define the rows or columns
for this form type.
? Note that you define the detail list when you define a form. This means that the position of the elementsspecified in the form corresponds to the position in the detail list. Therefore the key figures are specifiedin the rows by default for the form with one axis (with key figure).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 285/334
© SAP AG AC610 7-28
? SAP AG 2003
Two Axes (Matrix)
Plan Act Var Key FigureRevenue
Costs
Revenue Costs
Plan Act Var Plan Act Var
Profit
Center
1000
2000
Report: Drilldown list
Plan Act Var
RevenueCosts Form
Report: Detail list for Profit Center 1000
Creating a report
Characteristics:Profit Center,Company Code, ...
? In the form with two axes (matrix) both the rows and the columns are defined with key figures or
characteristics. The key figures have to be displayed either in the rows or in the columns of the form, but not in both at the same time. However you can use characteristics to define rows and columns.
? In the report definition only the drilldown characteristics are then selected.
? The slide shows the two levels in the columns of the drilldown list, i.e. the first row containing the keyfigures and the second row containing the characteristics (plan, actual and variance) selected in the
form. The rows contain the values of the drilldown characteristics.
? The detail list shows the characteristics (in the columns) and the key figures (in the rows) that wereselected in the form. The detail list reports again on a selected characteristic value.
? Additional note: Note that you have a range of functions for all types of forms for defining the layoutand the settings according to your needs (color setting, number format, separators, free text and many
others).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 286/334
© SAP AG AC610 7-29
? SAP AG 2003
Drilldown Reporting
Drilldown list
HTML header
Detail area
? You can analyze a number of key figures for a single combination of characteristic values as well as
single key figures for a number of combinations of characteristic values. A combination ofcharacteristic values is generally referred to as an "object" (example: profit center X, revenue/cost
element 400000 in period 6).
? In addition, you can compare different sets of data (such as plan/actual, different plan versions or fiscalyears, and so on) to examine the differences.
? Drilldown reporting lets you use the same graphical user interface as the Report Painter for defining the basic structure of your reports. You can then apply this structure, or "form", to any number of drilldownreports.
? Drilldown reporting provides you with a number of user-friendly functions for navigating through yourreports, for example, you can switch between different list types (drilldown list/detail list), limit your
analysis to a single characteristic value, or summarize the data for all values of a characteristic. It also provides additional functions for processing the report list interactively (display conditions, exceptionrules, sorting functions, "top n" lists, and more). You can also display graphics, send report pages usingSAPmail, and download reports to the SAP XXL List Viewer and Microsoft Word for Windows.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 287/334
© SAP AG AC610 7-30
? SAP AG 1999
Profit Center
Company Code
From Period
To Period
Selection ScreenSave combinationof parameters asselection variant
ExecuteExecute Online ...Online ...
……or or in the Backgroundin the Background
Define Variant Group
ScheduleVariant Group
1000
1000
001/1998
A s s i g
n V a r i a n t
Executing Reports
? When you execute a drilldown report online, the system displays a selection screen where you specify
what data you want to see. You can define selection variants to simplify this process. A selectionvariant contains a set of selection parameters and other settings for a report.
? You can also use selection variants to execute reports in the background. You do this by first defining avariant group and entering a number of selection variants for different reports in that group. Then youcan schedule the entire variant group for background processing.
? Thus a variant group lets you combine separate tasks into one step:
?Schedule different combinations of variables for one report
?Schedule variants for different reports
? You can schedule a job once you have defined the variant group and selected the desired reports. This
job can also be scheduled for execution in regular intervals. For more information, see thedocumentation BC Computing Center Management System.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 288/334
© SAP AG AC610 7-31
? SAP AG 2003
? Line Item Reporting
Topic:
Information System: Topic IV
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 289/334
© SAP AG AC610 7-32
? SAP AG 2002
Display Line Items: Initial screen
Company Code
Profit Center
Account
Functional Area
to
to
1000
890000400000
1SAP
1010 1020to
to
Display variant
Line Item Report: Selection
? The actual line item report lets you select individual postings according to various selection criteria
(profit center, revenue/cost element, posting date). It is only available if your system stores actual lineitems for the relevant controlling area and fiscal year. The line items are stored in table GLPCA.
? The actual line item report also functions as a list of actual costs because it displays posting documents.All the selected line items are shown in list form. You can decide how much detail you require in thereport as you can analyze the line items with varying degrees of detail.
? Relevant information of a report, such as selected fields and their sequence, is stored in the displayvariant. Several standardized display variants are defined in the SAP system. Further display variantscan be defined interactively at the application level.
? Plan Line Items: It is possible to display plan line items in Profit Center Accounting, provided that yoursystem stores plan line items for the desired controlling area and fiscal year (defined in Customizing). If
this is the case, the plan line items are stored in table GLPCP.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 290/334
© SAP AG AC610 7-33
? SAP AG 2003
Line Item Report: Display Maintenance
4220
4220
4220
4220
4230
4230
4230
4230
42304230
4230
4230
619000
619000
620000
620000
619000
619000
619000
620000
620000625000
625000
625000
819,083
105,500
1001,000
1476,111
1102,800
105,500
5,500
3,125
35,001
77,747
10,000
82,030
h
h
h
h
h
h
h
h
hh
h
h
Pr.Ctr. Account Total Quantity Entered UnitPr.Ctr. Account Total Quantity Entered Unit
Cost Element
Total quantity entered
Value
Unit
Currency
Screen VariantScreen Variant Display Variant
Cost Center
? The R/3 System offers several standard display variants. The function Display variants lets you change
the column structure of the list. The field selection includes a number of additional fields from the profitcenter line items (e.g. information about the cost center, orders), additional currencies, and so on. You
can also choose groups of fields from the field selection by changing the Field group. From the set of allavailable fields (including customer-specific fields) you can choose as many as you want for acompany-specific display variant.
? Depending on the width of a column the R/3 System automatically displays the short text version or thelong text version of the field name, using your logon language if available for the report.
? Once you have executed a line item report, you have the following display options:
?Horizontal scrolling by column
?Hide/show columns
?Change order of columns
?Sort list according to certain criteria
?Totals for value columns
?Subtotals for each object in a column
?Original Document Display
?Filter Function
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 291/334
© SAP AG AC610 7-34
? SAP AG 2003
Information System: Unit Summary
You are now able to
? use the report tools used in Profit CenterAccounting
? understand the data structure in the informationsystem of Profit Center Accounting
? define drilldown reports
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 292/334
© SAP AG AC610 7-35
Exercises
Unit: Information System
Topic: Overview
On completion of these exercises, you will be able to
? use standard reports and check the information they contain.
The department managers want to be informed about which reportingrequirements are covered by standard reports.
1-1 Check the usability of drilldown reports of interactive reporting.1-1-1 Call the report Profit Center Group: Plan/Actual/Variance with the following
parameters:
Field Name Values
Period 1 – 12
Fiscal Year Current fiscal year
Plan Version 0
Profit Center Group GR##
Profit and Loss Accounts Group 3000000.INT
1-1-2 The system displays the report layout. The breakdown is sorted by the account
numbers of account group 3000000.INT.
Change the breakdown of the values by double-clicking on the characteristic
Profit Center in the "Navigation" window.
You can now see a hierarchy display of the profit centers to which postingshave been made.
Expand hierarchy GR## and break down the view by account number for profit center 91## by moving profit center 91## to the characteristic Account
Number using drag and drop.
You can now see the profit and loss statement of profit center 91##.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 293/334
© SAP AG AC610 7-36
To see the accounts within group 3000000.INT, expand the subtree using theright mouse button.
You find this display confusing and only want to have just the accountswithout hierarchy characteristics displayed. Deactivate the hierarchy display
for the characteristic Account Number.
The displayed result only displays the costs and revenues for profit center91##. You want to see the total values again. Cancel the selection for costcenter 91##.
You can now see the account breakdown for profit center group GR##.
You want to break down the total values by functional area. Double-click onthe characteristic Functional Area.
You can now see the overall result broken down by functional area.
Some postings were not assigned.
Find out which account numbers were not assigned to any functional area bymoving the Not Assigned Values to the characteristic Account Number using
drag and drop.
Which accounts were not assigned to any functional area in the actual?
____________________________________________________________
____________________________________________________________
Why were no functional areas assigned to the plan values?
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 294/334
© SAP AG AC610 7-37
1-2 You want to check master data entries in the information system.
1-2-1 Call the special report Profit Center: Master Data Index for profit center groupGR##.
1-2-2 Change the layout by including the "PrCtr Formula Planning Template"
column.
1-2-3 To which profit centers has template SALES## been assigned in the master
record?
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 295/334
© SAP AG AC610 7-38
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 296/334
© SAP AG AC610 7-39
Unit: Information System
Topic: Data Structures in The Report Painter
On completion of these exercises, you will be able to
? understand which reporting tables are accessed by Report Painterstandard reports.
The IT manager wants to have an overview of the options provided by theReport Painter for creating own reports. You want to provide him with an
overview of the access structures.
2-1 Analyze a Report Writer report in terms of the technical definition.
2-1-1 Call the list-orientated report Profit Center Group: Plan/Actual/Variance withany parameters.
2-1-2 Call the technical information for the report in the report display. Which tableand which library does this report use?
Table: ____________________________________________________
Library: __________________________________________________
2-1-3 Display library 8A2 in the application menu of Profit Center Accounting usingthe tools of the information system.
Never make changes to the libraries of the standard delivery. Youcan use these as a template if necessary.
Go to the characteristics of this library. Check the characteristic RHOART(Type of origin object) and KOSTL (Cost Center).Can you analyze the characteristic RHOART using reports of report group
8A2?
_________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 297/334
© SAP AG AC610 7-40
Can you analyze the characteristic KOSTL using reports of report group8A2?
_________________________________________________________
Display the basic key figures of report group 8A2. Click on the
documentation icon for the basic key figure KSL.
What can you say about this?
_________________________________________________________
_________________________________________________________
_________________________________________________________
2-2 Check the report/report interface of a Report Writer report.
2-2-1 Call the report Profit Center Group: Plan/Actual/Variance by Origin with thefollowing parameters:
Field Name Values
Controlling Area 1000
Fiscal Year Current fiscal year
Period 1 – 12
Plan Version 0
Profit Center GR##
Profit and Loss Accounts Group 3000000.INT
Balance Sheet Account Group 1000000.INT
2-2-2 Call the technical information for this report. Which table and which library
does this report use?
Table: _____________________________________________________
Library: __________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 298/334
© SAP AG AC610 7-41
2-2-3 Check the values with the origin object Cost Center. Were salary costs postedwith account number 430000?
____________________________________________________________
2-2-4 You want to analyze which cost centers caused this amount. Set the cursor on
this cell and go via the report/report interface to the report Cost Centers:Actual/Plan/Variance
Which cost centers were posted to?
____________________________________________________________
Display the technical information for this report. Which table and whichlibrary does this report use?
Table: _____________________________________________________
Library: __________________________________________________
2-2-5 Compare the technical information of the two reports. What do you discover?
____________________________________________________________
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 299/334
© SAP AG AC610 7-42
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 300/334
© SAP AG AC610 7-43
Unit: Information System
Topic: Reporting with Drilldown Reporting
On completion of these exercises, you will be able to
? define basic reports
? define form reports
Those responsible for the profit center often want information on certain
postings to be provided by telephone. You define a basic report whichallows you to navigate via the required characteristics.
At period-end closing reporting, the managers request a printed
plan/actual/comparison. You define a form report in order to control the
output format.
3-1 Define a basic report.
3-1-1 Define the basic report AC610## Basic Report Group## which allows you to
navigate with the following characteristics:
Field Name Values
Controlling Area 1000
Profit Center Can be selected with local variable PRCTR
Ledger No entry
Company Code No entry
Account Number No entry
Origin Object No entry
Costs and revenues should only be displayed in profit center local currency.
It should be possible to enter all variables on execution of the report.
For the graphical output, the screen should be divided into an informationwindow, a navigation window and a drilldown window.
Save report AC610##. Do not enter a hierarchy for the characteristics Profit
Center and Account Number.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 301/334
© SAP AG AC610 7-44
3-1-2 Execute report AC610## with the following parameters:
Field Name Values
Profit Center 91##
Period 1 – 12Fiscal Year Current fiscal year
Plan/Actual Indicator 0
Version 0
3-1-3 Which characteristics are displayed in the information output area?
____________________________________________________________
____________________________________________________________
Break down the report by account number. Has an amount been posted to
account 800000?
____________________________________________________________
Which origin objects can you identify for account 800000?
____________________________________________________________
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 302/334
© SAP AG AC610 7-45
3-2 The profit center managers often also want to know the source document for certain
postings.
3-2-1 Change the basic report AC610##. Add Transaction KE5Z "Profit Center:
Actual Line Items" to the report/report interface.Save the document.
3-2-2 Execute report AC610## with the following parameters:
Field Name Values
Profit Center 91##
Period 1 – 12
Fiscal Year Current fiscal year
Plan/Actual Indicator 0
Version 0
Break down the report by account number.Display the line items for account 430000. Go to the original document of anyline item.
____________________________________________________________
3-3 Create a form report for plan/actual/comparisons. Management requires twomanagement-orientated cost amounts to lay down the performance-related bonus
payments for the profit center managers.
3-3-1 Define the form on which the report is based.
First the system displays the following overview:
Lead column Actual PLAN VAR ABS
Sales Account 800000 Account 800000 ACTUAL -
PLAN
COGS Account 893015 Account 893015 ACTUAL -PLAN
Contribution
margin I
Sales + COGS Sales+COGS ACTUAL -
PLAN
Personnel SET 3060000.INT SET 3060000.INT Actual - Plan
Contributionmargin II
Contribution margin I+ Personnel
Contribution margin I+ Personnel
ACTUAL -PLAN
Create form AC610FORM## Form Group ## as a matrix.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 303/334
© SAP AG AC610 7-46
Define the general selections of the form before the actual layout:
Field Name Values
From Period Local variable FROMPER
To Period Local variable TOPER
Fiscal Year Local variable YEAR
Controlling Area 1000
Confirm the general selections.
Go to the variable definition and name the variables as follows:
Name Description
FROMPER From PeriodYEAR Fiscal Year
TOPER To Period
Define the ACTUAL column as the key figure costs/revenues in profit centerlocal currency restricted to the characteristic plan/actual indicator 0 (actual
values)
Define the plan column as the key figure costs/revenues in profit center local
currency restricted to the characteristic plan/actual indicator 1 (plan values)
and version 0.
Define the ABW ABS column as formula ACTUAL – PLAN.
Delete column 4.
Define the first row as the characteristic row with account number 800000domestic revenues. The row text should be sales.
Define the second row as the characteristic row with account number 893015Cost of goods sold. The row text should be COGS.
Define the third row as the formula Sales + COGS. This is necessary becausesales are posted with a negative sign in Profit Center Accounting. The row text
should be contribution margin I.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 304/334
© SAP AG AC610 7-47
Define the fourth row as the characteristic row with the SET 3060000.INT personnel expense. The row text should be personnel.
Define the fifth row as the formula contribution margin I + personnel. The rowtext should be contribution margin II.
Save the form.
3-3-2 Create the report AC610FORM## Coverage Group ## with formAC610FORM##.
Define ledger and profit center as the navigation characteristics. Do not make
any further entries.
Fill the variables with the data of the current period of the current fiscal year.
Make sure that all the variables can be entered at execution. For the outputchoose the graphical output with the output areas information, navigation,
breakdown and detail.
Save the document.
3-3-3 Execute report AC610FORM## for the current period of the current fiscal
year.
Where do you see the layout definition from the form?
____________________________________________________________
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 305/334
© SAP AG AC610 7-48
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 306/334
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 307/334
© SAP AG AC610 7-50
To see the accounts within group 3000000.INT, expand the subtree using theright mouse button.
Click using the right mouse button on 3000000.INT and choose Expand
subtree .
You find this display confusing and only want to have just the accounts
without hierarchy characteristics displayed. Deactivate the hierarchy displayfor the characteristic Account Number.
Click the Hierarchy... icon. .Click the Choose H ierarchy selection pushbutton.
Choose No hierarchy and confirm by pressing enter.
The displayed result only displays the costs and revenues for profit center91##. You want to see the total values again. Cancel the selection for cost
center 91##.
Click using the right mouse button on the profit center characteristic 91##
in the list of navigation characteristics.
Choose Cancel selection.
You can now see the account breakdown for profit center group GR##.
You want to break down the total values by functional area. Double-click onthe characteristic Functional Area.
Double-click on the characteristic Functional Area in the list of navigation
characteristics.
You can now see the overall result broken down by functional area.
Some postings were not assigned.
Find out which account numbers were not assigned to any functional area bymoving the Not Assigned Values to the characteristic Account Number using
drag and drop.
Move Not Assigned using drag and drop to the characteristic Account
Number
Which accounts were not assigned to any functional area in the actual?
Account 800000 and 893015 do not have any assigned functional areas.
Why were no functional areas assigned to the plan values?
The characteristic Functional Area was not considered when the planning
data was entered. Planning only took place at account level.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 308/334
© SAP AG AC610 7-51
1-2 You want to check master data entries in the information system.
1-2-1 Call the special report Profit Center: Master Data Index for profit center groupGR##.
PCA: Information System ? Reports for Profit Center Accounting ?
Special Functions ? Profit Center: Master Data Index
Enter GR## as the profit center group.
Execute the report.
1-2-2 Change the layout by including the column "PrCtr Formula PlanningTemplate".
Choose Settings / Layout / ChangeSelect the PrCtr F ormula Planning Template field in the column set.
Click on the Show selected f ields icon.
Transfer the selection by pressing enter.
1-2-3 To which profit centers has template SALES## been assigned in the masterrecord?
Template SALES## is assigned to the master records of profit center 91##
and 92##.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 309/334
© SAP AG AC610 7-52
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 310/334
© SAP AG AC610 7-53
Unit: Information System
Topic: Data Structures in The Report Painter
2-1 Analyze a Report Writer report in terms of the technical definition.
2-1-1 Call the list-orientated report Profit Center Group: Plan/Actual/Variance withany parameters.
PCA: Information System ? Reports for Profit Center Accounting ?
List-Orientated Reports ? Profit Center Group: Plan/Actual/Variance
Execute the report using any parameters.
2-1-2 Call the technical information for the report in the report display. Which table
and which library does this report use?
Choose Extras / Technical information...
Table: GLPCT
Library: 8A2
2-1-3 Display library 8A2 in the application menu of Profit Center Accounting using
the tools of the information system.
Never make changes to the libraries of the standard delivery. Youcan use these as a template if necessary.
PCA: Information System ? Tools ? Report Painter ? Report
Writer ? Library ? Display
Enter Library 8A2.
Go to the characteristics of this library. Check the characteristic RHOART(Type of origin object) and KOSTL (Cost Center).
Can you analyze the characteristic RHOART using reports of report group8A2?
Click the Characteristics pushbutton. The system displays a list of characteristics.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 311/334
© SAP AG AC610 7-54
Scroll down to the characteristic RHOART (Type of origin object).
The characteristic is selected, that is, it is used in the reports for
library 8A2.
Scroll to the characteristic KOSTL (Cost Center)
The characteristic is not selected, that is, it is not used in the reports
for library 8A2.
Display the basic key figures of report group 8A2. Click on thedocumentation icon for the basic key figure KSL.
What can you say about this?
Click the Basic key figures pushbutton.Set the cursor on the basic key figure KSL (Amount in profit center
LC).
Click the Documentation icon.
The key figure KSL refers to the table fields KSLVT and KSL01 toKSL16 of the totals record table GLPCT. In this instance, the databasetable is referenced and not the Report Painter structure. Fields
KSLVT and KSL01 to KSL16 are the technical database fields for
balance carryforward and period values in the totals record table.
2-2 Check the report/report interface of a Report Writer report.
2-2-1 Call the report Profit Center Group: Plan/Actual/Variance by Origin with thefollowing parameters:
PCA: Information System ? Reports for Profit Center Accounting ? List-Orientated Reports ? Profit Center Group: Plan/Actual/Variance by
Origin
Enter the following parameters:
Field Name Values
Controlling Area 1000
Fiscal year Current fiscal year
Period 1 – 12
Plan Version 0
Profit Center GR##
Profit and Loss Accounts Group 3000000.INT
Balance Sheet Account Group 1000000.INT
Execute the report.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 312/334
© SAP AG AC610 7-55
2-2-2 Call the technical information for this report. Which table and which librarydoes this report use?
Choose Extras / Technical information...
Table: GLPCT
Library: 8A2
2-2-3 Check the values with the origin object Cost Center. Were salary costs posted
with account number 430000?
Values have been posted.
2-2-4 You want to analyze which cost centers caused this amount. Set the cursor on
this cell and go via the report/report interface to the report cost centers:
Actual/Plan/Variance
Set the cursor on the actual amount with account number 430000.
Click on the Call up report icon.
Choose the report Cost Centers: Actual/Plan/Variance .
Which cost centers were posted to?
Salary costs were posted to the cost enters T91## Sales and T92##
Administration.
Display the technical information for this report. Which table and whichlibrary does this report use?
Choose Extras / Technical information...
Table: CCSS Report Table for Overhead Costs Table
Library: 1VK Cost Centers -Absorption Costing
2-2-5 Compare the technical information of the two reports. What do you discover?
The report Profit Center Group: Plan/Actual/Variance by Origin accesses
the report table GLPCT in Profit Center Accounting.
The report Cost Centers: Actual/Plan/Variance accesses the report tables
of Cost Center Accounting. The characteristic Cost Center is not in fact
listed in the totals records of Profit Center Accounting.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 313/334
© SAP AG AC610 7-56
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 314/334
© SAP AG AC610 7-57
Unit: Information System
Topic: Reporting with Drilldown Reporting
3-1 Define a basic report.
3-1-1 Define the basic report AC610## Basic Report Group## which allows you tonavigate with the following characteristics.
PCA: Information System ? Tools ? Drilldown reporting ? Create
Report
Enter AC610## Basic report group 01
Click report type Basic report.
Click the Create pushbutton.
Field Name Values
Controlling Area 1000
Profit Center Can be selected with local variable PRCTR
Ledger No entry
Company Code No entry
Account Number No entry
Origin Object No entry
Enter the value 1000 for the characteristic Controlling Area.
Click the Vari able on/off indicator for the characteristic Profit Center.
The system displays the Var iable selection window.Enter PRCTR as the local variable and confirm. Variable PRCTR is thus
only known in report AC610##.
Select the characteristics Company Code , Account Number and Origin
Object in the list of Avai lable character istics .
Click the Add characteri stic icon.
Costs and revenues should only be displayed in profit center local currency.
Click the Key fi gures tab page.Select the key figure Costs/revs in PCLC in the list of Available key fi gures .
Click the Add key figur e icon.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 315/334
© SAP AG AC610 7-58
It should be possible to enter all variables on execution of the report.
Click the Variables tab page.
Make sure that the Entr y at Execution indicator is set for all variables.Alternatively, you can specify default values at execution for every
variable.
For the graphical output, the screen should be divided into an informationwindow, a navigation window and a drilldown window.
Click the Output Type tab page.
Click Graphical report -output .
Choose the combination I nfo control, navigation control, dri ll down control
under output areas.
Save report AC610##. Do not enter a hierarchy for the characteristics Profit
Center and Account Number.
Click Save. Confirm the hierarchy selection. Make sure that no hierarchy is enteredfor the characteristics Profit Center and Account Number.
3-1-2 Execute report AC610## with the following parameters.
PCA: Information System ? Tools ? Drilldown Reporting? Execute
report
Select report AC610##.
Execute the report.Enter the following parameters:
Field Name Values
Profit Center 91##
Period 1 – 12
Fiscal year Current fiscal year
Plan/Actual Indicator 0
Version 0
Execute the report.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 316/334
© SAP AG AC610 7-59
3-1-3 Which characteristics are displayed in the information output area?
The characteristic values for controlling area 1000 and profit center 91##are fixed characteristic values. This is the reason why they are displayed
in the information output area. No navigation is possible via these
characteristics.
Break down the report by account number. Has an amount been posted toaccount 800000?
Double-click on the characteristic Account Number in the navigation
output area.
Account 800000 has been posted to.
Which origin objects can you identify for account 800000?
Move account 800000 using drag and drop to the characteristic Origin
Object in the navigation output area.Profit center 91## was posted in account 800000 with the origin objectsProfit Center, Billing Document and Accounting Profitability Segment.
3-2 The profit center managers often also want to know the source document for certain
postings.
3-2-1 Change the basic report AC610##. Add Transaction KE5Z "Profit Center:Actual Line Items" to the report/report interface.
Save the document.
PCA: Information System ? Tools ? Drilldown Reporting ? ChangeReport
Double-click on report AC610##.
Select the Options tab page.
Click the Report assignment pushbutton.
The system displays the Assign Reports window.
Click the I nsert r ow icon.
The system displays the Add Dr il ldown Report window.
Click the Other report type pushbutton.
Select TR Transaction.
Enter transaction code KE5Z and confirm.
Save the report assignment.
Save report AC610##.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 317/334
© SAP AG AC610 7-60
3-2-2 Execute report AC610## with the following parameters.
PCA: Information System ? Tools ? Drilldown Reporting? Execute
report
Select report AC610##.
Execute the report.
Enter the following parameters:
Field Name Values
Profit Center 91##
Period 1 – 12
Fiscal year Current fiscal year
Plan/Actual Indicator 0
Version 0
Break down the report by account number.
Double-click on the characteristic Account Number in the navigation
output area.
Display the line items for account 430000. Go to the original document of anyline item.
Click on the actual costs with account 430000.
Click on the Call up report icon. The assigned item report is started
immediately.Double-click on the line items.
The system displays the original G/L account document.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 318/334
© SAP AG AC610 7-61
3-3 Create a form report for plan/actual/comparisons. Management requires two
management-orientated cost amounts to lay down the performance-related bonus payments for the profit center managers.
3-3-1 Define the form on which the report is based.First the system displays the following overview:
Lead column Actual PLAN VAR ABS
Sales Account 800000 Account 800000 ACTUAL -PLAN
COGS Account 893015 Account 893015 ACTUAL -
PLAN
Contributionmargin I
Sales + COGS Sales+COGS ACTUAL -PLAN
Personnel SET 3060000.INT SET 3060000.INT ACTUAL -
PLAN
Contributionmargin II
Contribution marginI + Personnel
Contribution marginI + Personnel
ACTUAL -PLAN
Create form AC610FORM## Form Group ## as a matrix.
PCA: Information System ? Tools ? Drilldown Reporting ? Create
Form
Enter AC610FORM01 Form Group 01.
Click on Two axes (matrix)
Click on the Create pushbutton.
The system displays the Report Painter interface for defining forms.
Define the general selections of the form before the actual layout.
Choose Edit / Gen. data selection / Gen. data selection
Field Name Values
From Period Local variable FROMPER
To Period Local variable TOPERFiscal Year Local variable YEAR
Controlling Area 1000
Select the characteristics Fiscal Year, Period and CO Area in the list of
Avail able characteristics .
Click on the Move selected to left icon
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 319/334
© SAP AG AC610 7-62
Click on the Vari able on/off indicator for the characteristic Fiscal Year.
Enter YEAR in the Local variable field and confirm.
Click the Variable on/off indicator for characteristic Period.
Enter FROMPER in the Local Variable field and confirm.
Click the Vari able on/off indicator for characteristic period in the To
column.Enter TOPER in the Local Variable field and confirm.
Enter the value 1000 for the characteristic Controlling Area.
Confirm the general selections.
Click the Confirm pushbutton.
Go to the variable definition and name the variables as follows.
Choose Extras / Variables /Variables definition
Enter the following descriptions for the variables:
Name Description
FROMPER From Period
YEAR Fiscal Year
TOPER To Period
Confirm.
Define the ACTUAL column as the key figure costs/revenues in profit centerlocal currency restricted to the characteristic plan/actual indicator 0 (actualvalues)
Double-click on Column 1 .
Choose Characteristics .
Select the characteristic plan/actual/indicator in the list of Available
characteristics .Click on the Move selected to left icon.
Enter the value 0 for the actual values for the selected characteristic
plan/actual indicator.Click the Change shor t, middle and long texts icon.
Enter ACTUAL as the short text.
Click the Copy shor t text pushbutton and confirm.Click the Confirm pushbutton in order to complete the column definition.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 320/334
© SAP AG AC610 7-63
Define the Plan column as the key figure costs/revenues in profit center local
currency restricted to the characteristics plan/actual indicator 1 (plan values)and version 0
Double-click on Column 2.
Choose Characteristics .
If not already selected, select the characteristic plan/actual/indicator in the
list of Avai lable character istics and click on the Move selected to lef t icon.
Enter the value 1 for plan values for the selected characteristic plan/actual
indicator.
Select the characteristic version in the list of Avai lable characteristics .
Click on the Move selected to lef t icon.
Enter the value 0 for the selected characteristic version.
Click the Change shor t, middle and long texts icon.Enter PLAN as the short text.Click the Copy shor t text pushbutton and confirm.
Click the Confirm pushbutton in order to complete the column definition.
Define the VAR ABS column as the formula ACTUAL – PLAN.
Double-click on column 3.
Select Formula .Click the X001 pushbutton to select the actual column.
Click the pushbutton for the minus sign.
Click on the X002 pushbutton to select the plan column.Confirm the formula.
Enter VAR ABS as the short text for the column.
Click the Copy shor t text pushbutton.
Confirm.
Delete column 4.
Set the cursor on column 4.
Click the Delete element icon.
Define the first row as the characteristic line with account number 800000domestic revenues. The row text should be sales.
Double-click on Row 1 .Choose Key figure with characteristics.
Select Costs/revs in prof it center local curr . in the key figure field.
Select the characteristic Account Number in the list of Availablecharacteristics .
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 321/334
© SAP AG AC610 7-64
Click on the Move selected to lef t icon.
Enter the value 800000 for the selected characteristic account number.
Click the Change shor t, middle and long texts icon.
Enter Sales as the short text.
Click the Copy shor t text pushbutton and confirm.
Click the Confirm pushbutton in order to complete the row definition.
Define the second row as the characteristic row with account number 893015Cost of goods sold. The row text should be COGS.
Double-click on Row 2 .
Choose Key figure with characteristics.Select Costs/revs in prof it center local curr . in the key figure field. If not already selected, select the characteristic Account Number in the list
of Avail able character istics
and click on the Move selected to left icon.
Enter the value 893015 for the selected characteristic Account Number.
Click the Change shor t, middle and long texts icon.
Enter COGS as the short text.
Click the Copy shor t text pushbutton and confirm.
Click the Confirm pushbutton in order to complete the row definition.
Define the third row as the formula Sales + COGS. This is necessary because
sales are posted with a negative sign in Profit Center Accounting. The row textshould be contributio n margin I.
Double-click on Row 3 .Select Formula .
Click on the Y001 pushbutton to select row 1.
Click the pushbutton for the plus sign.
Click on the Y002 pushbutton to select row 2.Confirm the formula.
Enter Margin I as the short text for the row.
Click the Copy shor t text pushbutton.Confirm.
Define the fourth row as the characteristic line with the SET 3060000.INT
personnel expense. The line text should be personnel.
Double-click on Row 4 .
Choose Key figure with characteristics.
Select Costs/revs in prof it center l ocal curr. in the Key Figure field. If not already selected, select the characteristic Account Number in the list
of Avail able character istics
and click on the Move selected to left icon.
Click the SET ON/OFF indicator.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 322/334
© SAP AG AC610 7-65
Enter the value 3060000. INT Personnel expense as the SET and confirm.
Click the Change shor t, middle and long texts icon.
Enter Personnel as the short text.Click the Copy shor t text pushbutton and confirm.
Click the Confirm pushbutton in order to complete the row definition.
Define the fifth row as the formula contribution margin I + personnel. The rowtext should be contribution margin II.
Double-click on the fifth row (the blank space below row 4 that was
configured above).
Select Formula .
Click on the Y003 pushbutton to select contribution margin I.Click the pushbutton for the plus sign.
Click on the Y004 pushbutton to select Personal.Confirm the formula.
Enter Margin II as the short text for the row.Click the Copy shor t text pushbutton.Confirm.
Save the form.
Click Save.
3-3-2 Create the report AC610FORM## Coverage Group ## with formAC610FORM##.
PCA: Information System ? Tools ? Drilldown Reporting ? Create
Report
Enter AC610FORM## Coverage Group ##.
Click Report with form and enter AC610FORM##.
Click the Create pushbutton.
Define ledger and profit center as the navigation characteristics. Do not makeany further entries.
The characteristics Ledger and Profit Center are preassigned.
Fill the variables with the data of the current period of the current fiscal year.Make sure that all the variables can be entered at execution. For the output
choose the graphical output with the output areas information, navigation,drilldown and detail.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 323/334
© SAP AG AC610 7-66
Click the Variables tab page.
Enter the following data:
Name Description
From Period Current period
To Period Current period
Fiscal Year Current fiscal year
Make sure that the Entr y at Execution indicator is set.
Click the Output Type tab page.
Click Graphical report -output .Choose the combination I nfo control, navigation control, dri ll down control,
detail control under Output areas.
Save the document.Do not enter a hierarchy for the characteristics Profit Center.
3-3-3 Execute report AC610FORM## for the current period of the current fiscal
year.
PCA: Information System ? Tools ? Drilldown Reporting? Execute
Report
Double-click on report AC610FORM01.
Enter the following data:
Name Description
From Period Current period
To Period Current period
Fiscal Year Current fiscal year
Execute the report.
Where do you see the layout definition from the form?
The detail output area shows the Report Painter form with the total of the
values displayed in the drilldown area.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 324/334
© SAP AG AC610 8-1
? SAP AG 2003
Actual Data
Master Data
InformationSystem
Transfer Prices
Profit Center
PlanningProfitability Analysis
Conclusion
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 325/334
© SAP AG AC610 8-2
? SAP AG 2003
Course Objectives
On completion of this course, you will be able to? set up the Profit Center Accounting application
? differentiate between Profit Center Accountingand Profitability Analysis
? use the essential functions of Profit CenterAccounting in the context of Planning and
Actual business processes
?
understand the business purpose of ProfitCenter Accounting as it relates to ProfitabilityManagement
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 326/334
© SAP AG AC610 8-3
? SAP AG 2003
Recommended Follow-up Activities
? Go through the exercises using IDES data or your own data
? Read on-line documentation
? Read IMG documentation
? Read release notes
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 327/334
© SAP AG AC610 Appendix-1
? SAP AG 2003
Appendix
Contents:? Profit Center Determination with Special Postings
? Additional Course Slides
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 328/334
© SAP AG AC610 Appendix-2
? SAP AG 2003
MM Goods Movement
MM Goods Movement
Normal
Case
Price
Differences
Goods
Receipt forPurchaseOrder
Change in
Stock withGoods Issue forDelivery Note
Subcontracting:
Goods Issue,SubcontractingComponents
Valuated Sales
Order Stock
Valuated
ProjectStock
PurchaseOrder
DeliveryNote
PurchaseOrder
(FinishedProduct)
Material/Plant
Material/Plant
Receiver
Material/Receiver
Plant
Sales Order ItemOR
Material/Plant
(with StockTransport Orders)
Material/
Plant ofProduction
Material
Material/
PlantOR
WBS
Element
Material/Plant
ORSubstitution at
Creation of Sales
Order OR
Manual Change
? The graphic illustrates how the system determines the profit center for an MM goods movement. The
data in the MM document is posted in Profit Center Accounting to the profit center determined by thesystem.
? As you can see from the graphic, the profit center for an MM goods movement can be determined eitherdynamically or indirectly via the preceding document.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 329/334
© SAP AG AC610 Appendix-3
? SAP AG 2003
Invoice Receipt
FI Invoice Receipt
Normal Case Third -Party Transaction:
Invoice Receipt fromExternal Vendor
Cross-Company Transaction
Invoice Receipt f romInternal Vendor (Internal Allocation)
Purchase Order Sales Order
ItemBilling Item
Material/Plant
SalesOrder
Item
Material/Plant
ORSubstitution at
Creation of Sales
Order OR
Manual Change
MM-RE
? The graphic illustrates how the system determines the profit center for an MM goods receipt posting.
The data in the MM document is posted in Profit Center Accounting to the profit center determined bythe system.
? When a goods receipt posting is made, the profit center is always determined indirectly via the preceding document.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 330/334
© SAP AG AC610 Appendix-4
? SAP AG 2003
Posting in FI and in FI-AA
Manual EntryOR
Assignment of CO-Account
Assignment Object
Overhead Cost Order OR
Cost Center of Asset
FI PostingsFI-AA-
Asset Postings
? The graphic illustrates how the system determines the profit center for FI and FI-AA postings. In Profit
Center Accounting, the data in the FI or FI-AA document is posted to the profit center determined bythe system.
? The profit center is always determined dynamically from the FI or FI-AA document.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 331/334
© SAP AG AC610 Appendix-5
? SAP AG 2003
SD Billing Document
Sales Order Item
DeliveryNote
SalesOrder
Normal Case
Stock
Transport
Order
ValuatedSales
Order Stock
Valuated
Project
Stock
Cross-
Company
Transaction
SD Billing Document
Material/Plant
ORSubstitution at
Creation ofSales Order
or Billing DocumentOR
Manual Change
Material/Plant
ORSubstitution at
Creation ofSales Order
or Billing DocumentOR
Manual Change
Material/Plant
WBSElement
Substitution
? The graphic illustrates how the system determines the profit center for an SD billing document. In Profit
Center Accounting, the data in the SD billing document is posted to the profit center determined by thesystem.
? For an SD billing document, the profit center is - with one exception - always determined indirectly viathe preceding document.
? The exception to this rule is an SD billing document with valuated project stock. With this type of
billing document, the profit center is determined dynamically from the WBS element contained in theactual SD billing document.
? With cross-company transactions, the sales order item always contains the supplying profit center.
? This profit center is used both for the internal settlement and the goods issue (see normal case in thegraphic).
? The profit center making the sale must be determined using a substitution when the customer billing
document is created(see cross-company transaction in the graphic).
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 332/334
© SAP AG AC610 Appendix-6
? SAP AG 2003
ALE Scenarios in Profit Center Accounting
?
Centralized Profit Center Accounting
? Decentralized Profit Center Accounting
Master data is maintained centrally and thendistributed
A profit center can be posted to all decentralizedsystems where PCA is activated
Summarized records are transferred periodicallyto the Central System
? Application Link Enabling (ALE) is explained in detail in the documentation ALE Introduction and
Overview. There you will also find a chapter dealing specifically with Profit Center Accounting. Tolearn how to set up distribution using ALE, see Customizing.
? Application Link Enabling scenarios have been implemented in Profit Center Accounting to allow youto decentralize your Profit Center Accounting.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 333/334
© SAP AG AC610 Appendix-7
? SAP AG 2003
Centralized Profit Center Accounting
Central SystemCentral System
System ASystem A
Documents Posted LocallyDocuments Posted Locally
System BSystem B
Documents Entered LocallyDocuments Entered Locally
No data exchange
between System A and
System B
Transaction data can only
be updated per iodical ly to
central systems
Transact ion d ata can on ly
be updated per iodical ly to
central sys tems
? The line items are stored locally in the home system of the relevant profit center. If a posting is made to
a profit center, which is not in the home system of the profit center, the line items are posted withreference to the originating document.
? You can analyze the line items and totals records of a profit center in its home system. If you want toexecute reports for all profit centers, you have to transfer the line items and total records from thedifferent local systems to the central system after period-end closing. The data is stored there in a
"rollup ledger", ledger 8C. This ledger is generated automatically in the logical system of thecontrolling area if you selected the ALE distribution method "2" in Customizing. This ensures that nodata from the local systems is imported more than once.
? If you transfer planning data from other applications, do this in the system where the data was generatedoriginally. The data is then sent to all the systems concerned in the same way as actual data,
? Profit centers can only be planned manually in your home system.
7/24/2019 Ac610 (Pca) Erp
http://slidepdf.com/reader/full/ac610-pca-erp 334/334
© SAP AG AC610 Appendix-8
? SAP AG 1999
Profit Center Reporting in BW