controlling in detail

7/24/2019 Controlling in Detail

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MAHESH JAVAJEE

Controlling Module in SAP provides supporting information to Management for the purpose of planning, reporting,as well as monitoring the operations of their business. Management deision!ma"ing an be ahieved with the levelof information provided b# this module.

Some of the omponents of the C$ %Controlling& Module are as follows'

( Cost Element Aounting

( Cost Center Aounting

( )nternal $rders

( Ativit#!*ased Costing %A*C&

( Produt Cost Controlling

( Profitabilit# Anal#sis

( Profit Center Aounting

Cost Element Accounting: omponent provides information whih inludes the osts and revenue for anorgani+ation. hese postings are automatiall# updated from -) %-inanial Aounting& to C$ %Controlling&. heost elements are the basis for ost aounting and enable the ser the abilit# to displa# osts for eah of theaounts that have been assigned to the ost element. E/amples of aounts that an be assigned are Cost Centers,)nternal $rders, 0*S%wor" brea"down strutures&.

Cost Center Accounting:provides information on the osts inurred b# #our business. 0ithin SAP, #ou have theabilit# to assign Cost Centers to departments and 1or Managers responsible for ertain areas of the business as wellas funtional areas within #our organi+ation. Cost Centers an be reated for suh funtional areas as Mar"eting,Purhasing, Human 2esoures, -inane, -ailities, )nformation S#stems, Administrative Support, 3egal,Shipping12eeiving, or even 4ualit#.

Some of the benefits of Cost Center Aounting' %5& Managers an set *udget 1Cost Center targets6 %7& Cost Centervisibilit# of funtional departments1areas of #our business6 %8& Planning6 %9& Availabilit# of Cost alloation methods6and %:& Assessments1;istribution of osts to other ost ob


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Internal Orders:provide a means of tra"ing osts of a speifi


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he ompan# ode assignment to the ontrolling area must be made aording to the proesses #our ompan# has inlogistis and aounting. he organi+ational environment is also ver# important. )t is diffiult or at best, time!onsuming to hange the 5'5 or 5'n relationship between the ontrolling area and ompan# ode after the deisionand the assignment have alread# been made.

he ompan# ode and ontrolling areaorgani+ational units an be ombined in a number of wa#s. sing theseombinations #ou an represent organi+ations with different strutures.

One Controlling Area is Assigned to One Company Code

)n this e/ample, the finanial aounting and ost aounting views of the organi+ation are idential.

Multiple Company Codes Assigned to One Controlling Area

his e/ample is Cross-Company Code Cost Accounting.Cost aounting is arried out in multiple ompan# odesin one ontrolling area. All ost!aounting relevant data is olleted in one ontrolling area and an be used foralloations and evaluations. )n this ase, the e/ternal and internal aounting perspetives differ from eah other.

-or e/ample, this method an be used if the organi+ation ontains a number of independent subsidiaries using globalmanagerial aounting. Cross!ompan# ode ost aounting gives #ou the advantage of using internal alloations

aross ompan# ode boundaries.

)f #ou assign more than one ompan# ode to one ontrolling area, then #ou need to note the following'

@ou need to use a onsistent hart of aounts

@ou need to treat eah ost element %in all ompan# odes& in the same wa# %for e/ample, as a primar# ost element,or as an arual ost element&.

)n -inanial Aounting, #ou an also use ountr#!speifi harts of aounts.

he operative fisal #ear variants in the ompan# odes must math the fisal #ear variants in the

ontrolling area.

@ou should e/eute period!end losing in Controlling for all ompan# odes at the same time. Separate

period!end losing for eah ompan# ode would be too time!onsuming.

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@ou an onl# e/eute period!end losing for a shared ontrolling area one losing is omplete in -inanialAounting.

)f #ou wish to alulate plan pries automatiall#, #ou need to wait until planning is omplete.

he s#stem onl# posts reoniliation postings aross ompan# odes without ta/, whih means that it

annot automatiall# reate invoies.

-or ta/ reasons, ost flows %that are ross!ompan# ode& in Controlling an onl# be passed onto -inanialAounting if the ompan# odes form an integrated ompan# with sales ta/.

)f #ou wish to prevent ross!ompan# ode postings in Controlling, then #ou need to reate a detailed

authori+ation onept.

etrospectively e/luding a ompan# ode in another SAP s#stem or lient, re=uires more time and effort

than in ost aounting b# ompan# ode.

)f #ou onl# use one ontrolling area, #ou an onl# use one operating onern.

@ou an onl# displa# profit enter alloations in a ontrolling area.

@ou an onl# use transfer pries within a ontrolling area.

@ou need to ta"e the following into onsideration when deiding on the ontrolling area ompan# odeassignment'

)t is urrentl# not possible to ma"e C$ alloations aross ontrolling areas.

However, if #ou then reate a ontrolling area with more than one assigned ompan# ode so that #ou an use all thefuntions in Controlling, #ou ma# be ausing a signifiant amount of e/tra wor". herefore, he" to see if #oureall# need a 5'n relationship and whether the e/tra wor" it would reate is aeptable.

SAP reommends a !: n relations"ipbetween ontrolling area and ompan# ode for the following situations'

Cross!ompan# ode transations that MS be proessed in a ontrolling area, for e/ample, prodution in

an assoiate plant, speial ases of interom an# proessing.

Cross!ompan# ode C$ postings that an be displa#ed in the reoniliation ledger, suh as assessments,

apitali+ation of internal ativit# in Asset Aounting, ativit# alloation.

2epresentation of group osting

se of Profit Center Aounting and transfer pries

Multilevel Produt Cost Management aross ompan# odes

SAP reommends a !:! relations"ipbetween ontrolling area and ompan# ode for the following situations'

Consolidated anal#sis of settled transations aross ompan# odes in Profitabilit# Anal#sis %C$!PA& )n

this situation, #ou assign more than one ontrolling area to an operating onern

2epresentation of interom an# proesses, whereb# produing and delivering plant are the same.

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Pat":SP2$Controlling >eneral Controlling $rgani+ation Maintain Controlling Area.

#ransaction Code: $BBP$atabase #able:5, BA, BA5, BA7, BAD, BA, B, BVS, BVS

Cli" on %)M Ativit#&, selet FMaintain Controlling AreaG li" on button or pres enter"e#

:


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)t ta"e to another sreen, here li" on it will ta"e to following sreen.

ow li" on button so it will displa# following small window.

Enter #our ompan# ode and pres enter button or li" on ontinue "e#.So it will op# few parameters to this sreen form ompan# ode parameters as follow.

he other parameters we have to maintain as follow'

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ow pres on save button and pres on save button so it will displa# following dialogue bo/'

Just pres enter "e# or pres on #es button it will save automatiall#.

ow double li" on FAssignment of ompan# odeG at left side as in follow window'

ow li" on button and assign #our ompan# ode as follow'

D

Cli" this tomaintain


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ow pres on save button .

ow double li" on FAtivate Components1Control )ndiatorsG at left side as ) shown in followingwindow'

)t will ta"e to another sreen here pres on . )n this sreen non of the omponents will be inative. So we have ative all of them as follow'


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Cli" on save button to save the ativit#, it displa# the following information window'

And go ba" to SP2$ sreen.

Maintain %umber anges for Controlling $ocuments

Areas in whih numbers are assigned that refer to business ob


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( $rders

( Posting douments

( Materials

$ne or more number range intervals are speified for eah number range, as well as the t#pe of number assignment.

here are two t#pes of number assignment'

( Internal: 0hen saving a data reord, the &AP systemassigns a se=uential number that lies within theorresponding number range interval.

( E'ternal: 0hen saving a data reord, either t"e useror an e'ternal systemassigns a number. he numbermust lie within the orresponding number range interval.

he s#stem generates a doument number for eah business transation. *usiness transations are lassifiedaording to C$ transations.

he business transation ;iret )nternal Ativit# Alloation belongs to the Controlling transation Atual Ativit#Alloation.

his means that #ou must assign eah transation to a number range interval. )t is also possible to define multiplebusiness transations in one number range interval.

he Controlling omponent provides a large number of transations for eah ontrolling area.

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Pat": SP2$ Controlling >eneral Controlling $rgani+ation Maintain umber 2anges for

Controlling ;ouments.

#ransaction Code:BAB

Cli" on %)M Ativit#&,

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)n above window enter #our Controlling Area and pres on Maintain >roups buttonSo it will ta"e to following sreen'

)n above window go to Menu bar F>roup K )nsertG it will displa# following window'

)n the above window enter te/t and number range and pres enter "e# or li" on insert button so itwill appear on the top of main window as follow'

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Selet the he" bo/ and double li" number range ob


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Cli" on save button to save the ativit# and go ba" to SP2$ sreen.

Maintain (ersions

Pat":SP2$Controlling >eneral Controlling $rgani+ation Maintain Versions.

#ransaction Code:$BE4


Selet Version and double li" on FSettings for Eah -isal @earG. )t will displa# following sreen'

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)n this window enter #our ontrolling area and pres enter or li" on ontinue "e#.

)t will displa# another window li" on .

5:


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Enter above parameters and Cli" on save button to save the ativit# so it will displa# the followingwindow'

5I


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)n the above window pres F@ESG'

)n the above window t#pe F3P5G as $utput ;evie and pres enter button or li" on ontinue button'

pres enter button or li" on ontinue button'

5D


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ow li" on button and go ba" to SP2$ sreen.

PO)I# CE%#E ACCO*%#I%+

EC!PCA lets #ou alulate internal operating results for profit enters. A profit enter represents anorgani+ational subunit that operates independentl# on the mar"et and bears responsibilit# for its own ostsand revenues. @ou organi+e #our organi+ation into profit enters b# assigning the master data of eahprofit!relevant ob


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Profit enter Aounting at the profit enter level is based on osts and revenues. hese are assignedstatistiall# b# multiple parallel updating to all logistial ativities and other alloations of relevane for aprofit enter.

he e/hange of goods and servies between profit enters an be valuated using the same valuationapproah as in finanial aounting or another approah

he master data of a profit enter inludes the name of the profit enter, the ontrolling area it is assignedto, and the profit enter?s period of validit#, as well as information about the person responsible for theprofit enter, the profit enter?s assignment to a node of the standard hierarh#, and data re=uired forommuniation %address, telephone number and so on&.

Ever# profit enter is assigned to the organi+ational unit ontrolling area. his assignment is neessar#beause Profit Center Aounting displa#s values in >13 aounts.

he s#stem transfers all the data to Profit Center Aounting together with the >13 aount to whih thedata was originall# posted. @ou an onl# aggregate data of this struture b# using the same

hart of aounts

fisal #ear variant

urren#

Maintain Controlling Area &ettings

Pat":SP2$Controlling Profit Center Aounting *asi SettingsControlling Area Settings

Maintain Controlling Area Settings.


5


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Cli" on save button to save the ativit# and go ba" to SP2$ sreen.

Create $ummy Profit Center

he dumm# profit enter is the default profit enter to whih data is posted when the orrespondingob


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;ouble li" on FEC!PCA' Create ;umm# Profit CenterG or selet that and li" on button.

#pe 5 number as ;umm# Profit enter and li" on *asi ;ata or pres enter "e#.

Maintain above parameters.

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Cli" on save button to save the ativit#, and ba" to SP2$ sreen.

$efine Profit Center

he essential differene between a profit enter and a business areais that profit enters are used for

internal ontrol, while business areas are more geared toward an e/ternal viewpoint.he profit enter differs from a cost center in that ost enters merel# represent the units in whihapait# osts arise, whereas the person in harge of the profit enter is responsible for its balane of ostsand revenues.

Pat":SP2$Controlling Profit Center Aounting Master ;ataProfit Center;efine Profit

Center

#ransaction Code:BE:5

Cli" on %)M Ativit#&, the following window will displa#'

;ouble li" on FEC!PCA' Create Profit CenterG or selet that and li" on button.

)n Profit enter field an# number and li" on Master ;ata button, it will ta"e to following sreen'

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After maintaining above all parameters li" on Ative *utton. So it will save automatiall#.

ote' li"e above proess #ou an reate an# number of profit enters as per lient or proeneral 3edgeraounting, suh as ost enter update or profit enter update.

-or eah senario, the s#stem transfers the posting data relevant for >eneral 3edger Aounting from theatual and plan douments.Overvie of t"e &cenarios $elivered by &AP

&cenario )ields )illed #ec"nical )ield %ame

Cost enter update Cost enter Sender ost enter

2C2SC2

Preparation for onsolidation rading partner ransation t#pe

2ASSC2MVC

*usiness area *usiness area

rading partner business area

2*SA

S*SAProfit enter update Profit enter

Partner profit enterPP2C2P2C2

Segment reporting Profit enter SegmentPartner segment

P2C2PSE>MESE>ME

Cost of sales aounting -untional areaPartner funtional area

2-A2EAS-A2EA

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@ou have to set up ost of sales aounting. heFunctional Areafield is not filled automatiall# b# theassignment of the senario to #our ledger.

CO E,EME%# ACCO*%#I%+Creation of primary and secondary cost elements Automatic Creation/

Cost Element Aountingis the area of ost aounting where #ou tra" and struture the osts inurred during asettlement period. )t is thus not an aounting s#stem as suh, but rather a detailed reording of data that forms thebasis for ost aounting.

)n an integrated aounting s#stem suh as the SAP s#stem, #ou do not need to enter ost data separatel#. his is

beause eah business transation that involves osts updates the C$ omponent with detailed information on the

ost element and on the aount assignment ob13 Aount% ost element& to the orresponding aount assignment ob13& aount e/ists in -inanial Aounting %-)&. @ou anonl# reate the ost or revenue element if #ou have first defined it as a >13 aount in the hart of aounts andreated it as an aount in -inanial Aounting. he SAP S#stem he"s whether a orresponding aount e/ists in-inanial Aounting.

E/amples of primar# ost elements inlude'

( Material osts

( Personnel osts

( Energ# osts

&econdary Cost Elements: Seondar# ost elements an onl# be reated and administrated in ost aounting%C$&. he# portra# internal value flows, suh as those found in internal ativit# alloation, overhead alulationsand settlement transations.

0hen #ou reate a seondar# ost element, the SAP S#stem he"s whether a orresponding aount alread# e/istsin -inanial Aounting. )f one e/ists, #ou an notreate the seondar# ost element in ost aounting.

E/amples of seondar# ost elements inlude'

( Assessment ost elements

( Cost elements for )nternal Ativit# Alloation

( Cost elements for $rder Settlement

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Cost elements in Controlling %C$& are losel# related to the general ledger aounts used in -inanial Aounting%-)&. his is beause the SAP S#stem is strutured as an)ntegrated Aounting S#stem'

Cost elements doument whih osts %differentiated b# ategor#& are inurred within a settlement period, and inwhih amount. he# provide information onerning the value flow and the value onsumption within theorgani+ation. Cost Element Aounting and Cost Center Aounting1)nternal $rders are losel# lin"ed in the SAPS#stem. Eah posting to an aount that is also a ost element, is assigned either to a ost enter or order. hisensures that at period!end the data is subdivided b# ost elements and ost enters1internal orders for anal#sis

purposes. he following setion desribes how #ou an subdivide and harateri+e ost elements in the SAP S#stem.

&tep !:Ma1e $efault &etting

Pat": SP2$ControllingCost Element AountingMaster ;ataCost ElementsAutomati Creation of

Primar# and Seondar# Cost ElementsMa"e ;efault Settings.

#ransaction Code:$B*7

$atabase #able:BSBA

Cli" on )M> ativit# the following window will displa#'

Enter #our hart of aount and press enter "e# or li" on ontinue button.

)n the ne/t sreen li" on .

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Cli" on save button and li" on ba" button to go ba" to SP2$ sreen.

&tep 2' Create Batc" Input &ession


Primar# and Seondar# Cost ElementsCreate *ath )nput Session .

#ransaction Code:$B*8


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)n above window maintain all parameters and li" on e/eute button .

7D

>ive new identifiation


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7


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)t will displa# the above sreen now li" ba" button to go ba" to SP2$ sreen.

7


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Step 8' E/eute *ath )nput Session


Primar# and Seondar# Cost ElementsE/eute *ath )nput Session.

#ransaction Code:SM8:


Selet the session and li" on Proess button.

)n the above window selet F;ispla# errors onl#G radio button and li" on Proess button.

he session has been e/euted and above window will displa# here


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$E' $ C2EAE );)V);A3 P2)MA2@ C$S E3EME 2ASAC)$ C$;E )S 3A4! $ C2EAE );)V);A3 SEC$;A2@ C$S E3EME 2ASAC)$ C$;E )S3A45

C"ange t"e &econdary Cost ElementPat": Aounting Controlling Cost Element Aounting Master ;ata Cost Element )ndividualProessingBA7 Change.

#ransaction Code:BA7

5& he following sreen will displa#

Enter the seondar# ost element and pres enter button or li" on Master ;ata button')t will ome to following sreen6

)n this sreen the name and desription field ontain F)nternal ativit# alloationG. Change this as follow'

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Pres enter it will displa# following window'

ow li" on save button so it save the ativit# and om ba" to previous sreen.

7& ow enter another Seondar# Cost Element'

After entering the seondar# ost element and pres enter button or li" on Master ;ata button')t will ome to following sreen6


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:& ow enter another Seondar# Cost Element'

After entering the seondar# ost element and pres enter button or li" on Master ;ata button'

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)t will ome to following sreen6




I& ow enter another Seondar# Cost Element'

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D& ow enter another Seondar# Cost Element'

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& ow enter another Seondar# Cost Element'

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)n this sreen the name and desription field ontain FAssessmentG. Change this as follow'



& ow enter another Seondar# Cost Element'

8


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)n this sreen the name and desription field ontain FAssessmentG. Change this as follow'




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)n this sreen the name and desription field ontain F)nternal settlementG. Change this as follow'



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)n this sreen the name and desription field ontain F$verhead 2atesG. Change this as follow'


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)n this sreen the name and desription field ontain F$rder1pro


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5:& ow enter another Seondar# Cost Element'




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5I& ow enter another Seondar# Cost Element'


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)n above sreen selet FAll Cost ElementsG and selet button.

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Just view and to go ba" li" on ba" button.

Creation of Cost Element +roup

@ou an ollet ost elements with similar harateristis in ost element groups.

he following graphi shows an e/ample of a ost element group.

0e an use ost element groups in the information s#stem, for e/ample. @ou an use the ost element groupstruture to define the row struture of #our reports. otals are alulated in the report for eah node.

we an also use ost element groups whenever #ou want to proess several ost elements in one transation. -ore/ample, in ost enter planning, distribution or assessment.

Pat":Aounting Controlling Cost Element Aounting Master ;ataCost Element >roupBAH5 Create.

Enter into the sreen the following sreen will displa#'

)n the above sreen enter Cost Element >roup and press enter or li" on Hierarh# button ,

)t will ta"e #ou to following sreen'

:5


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ow plae the urser on above #ellow line pres F3ower 3evelG button so it will displa# another level under thisstruture as follow'

ow in the above lower level enter those parameters and plae the urser on the same lower level and pres FSame3evelG button : times.

:7

#pe this desription andplae the urser on thesame

After plaing urser in thefollowing line press thisbutton


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3i"e above sreen t#pe Cost Element >roup and ;esription in eah line one b# one.o assign Cost Elements to eah group plae the urser on F5G and li" on FCost ElementG *utton

ow li" on ;own arrow button so it will displa# another window.)n that small window li" on ontinue button so it will displa# another window as follow'

:8

5. Cli" on this arrow soit will displa# a smallwindow.

7. )n this small window li"on this ontinue button


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)n the above window double li" on re=uired and relevant ost element so that it will automatiall# assign to ostelement group.)n above ase double li" on F9G Cost element.

;o the same ativit# for right side bo/ also %Cli" on down arrow button. )t will displa# elements window& anddouble li" on F957G ost element and pres enter button so it will assign all ost elements automatiall# asfollow'

:9


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;o the same steps for all other ost Elements >roups and assign ost elements and li" on save button to save theativit# and li" on ba" button to go ba".

Cost Center Accounting

@ou use Cost Center Aounting for ontrolling purposes within #our organi+ation. he osts inurred b# #ourorgani+ation should be transparent. his enables #ou to he" the profitabilit# of individual funtional areas andprovide deision!ma"ing data for management. his re=uires that all osts be assigned aording to their soure.However, soure!related assignment is espeiall# diffiult for overhead osts. Cost Center Aounting lets #ouanal#+e the overhead osts aording to where the# were inurred within the organi+ation.

;epending on the level of deision!ma"ing powers assigned to the manager of an organi+ational unit, #ou andistinguish between various t#pes of responsibilit# areas within an organi+ation'

Cost enter 2eording osts with referene to plan values

Profit enters Calulating operating results

)nvestment enters CalulatingReturn On Investment

)n the SAP s#stem #ou an reate an investment enter in theProfit Center Aounting omponent %EC!PCA&. @ou do thisb# assigning balane sheet items to a profit enter.

;ividing an organi+ation into ost enters allows #ou to follow several goals, depending on the ost aountingmethod.

( Assigning osts to ost enters lets #ou determine where osts are inurred within the organi+ation.

( )f #ou plan osts at ost enter level, #ou an he" ost effiien# at the point where osts are inurred.

::


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( )f #ou want to assign overhead osts auratel# to individual produts, servies, or mar"et segments, #ouneed to further alloate the osts to those ost enters diretl# involved in the reation of the produts orservies. -rom these ost enters #ou an then use different methods to assign the ativities and osts to therelevant produts, servies, and mar"et segments.

his enables #ou to valuate semi!finished and finished produts in Produt Cost Controlling %C$!PC&, and toalulate ontribution margins in Profitabilit# Anal#sis %C$!PA&.

he FativitiesG of ost enters represent Finternal resouresG for business proesses in Ativit#!*ased Costing.

Cost Center Aounting %C$!$M!CCA& is often used in the first phase of implementation, together with the mainareas of -inanial Aounting %>eneral 3edger %-)!>3&, Assets Pa#able %-)!AP&, Assets 2eeivable %-)!A2&& and$verhead $rders %C$!$M!$PA&.

@ou an also implement Cost Center Aounting without -inanial Aounting. Some settings, however, suh ashart of aounts, ompan# ode, must be made in -inanial Aounting.

he osts of eah ost!aounting!relevant business transation portra#ed in the s#stem through an be assignedthrough Cost and 2evenue Element Aounting %C$!$M!CE3& to an aount assignment ob


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Information system:he information s#stem provides tools with whih #ou an anal#+e the ost flowsthat have ourred in #our organi+ation. @ou an arr# out standard reurring evaluations6 andreate speial reports for uni=ue tas"s or situations.

$efine Cost Center Categories

o lassif# and speif# the t#pes of ost enter and to ontrol the data flow to the ost enters b# ost enterategor# #ou an maintain the following t#pes of data to ost enters'

5. Planed Primar# ost7. Planed Seondar# Cost8. Planed 2evenues9. Atual Primar# Cost:. Atual Seondar# CostI. Atual revenueD. Commitment )tems. -untional Area in -ormation. 4uantitative )nformation

Pat": SP2$ Controlling Cost Center Aounting Master ;ata Cost Centers ;efine Cost CenterCategories

#ransaction code:$BA7

Cli" on )M> ativit#, so it will ta"e #ou to following window'

:D


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SAP provided all t#pes of Cost Centers Categories as we shown above.

)f #ou want to reate an# new li" on and speif# Cost Center Categor# %CCC&, name and all otherparameters. ow save and ba" to SP2$ sreen.

Creation of Cost Center +roup

@ou an ollet ost enters aording to various riteria into groups. his enables #ou to use ost enters to depitthe struture of the organi+ation in the SAP S#stem.

@ou an use the groups to build ost enter hierarhies, whih summari+e the deision!ma"ing, responsibilit#, andontrol areas aording to the partiular re=uirements of the organi+ation. he individual ost enters form the

lowest hierarhial level.

here must be at least one group that ontains all ost enters and represents the entire business organi+ation. hisost enter group is desribed as the standard hierarh#. @ou an assign more ost enter groups to the standardhierarh#.

@ou an also reate an# number of alternative groups. @ou an struture these, for e/ample, aording toorgani+ational and1or funtional viewpoints. Cost enter groups enable #ou to perform evaluations for eah deision!ma"ing, responsibilit#, or ontrol area. he# also support the proesses during planning and internal alloations.

:


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@ou an assign eah ost enter to onl# onegroup in the standard hierarh#, but to as many alternative groups as#ou re=uire.

Pat":AountingControllingCost Center AountingMaster ;ataCost Center >roupBSH5 Create

#ransaction Code:BSH5

)n above sreen Cost Center >roup name will displa# automatiall# and roup namethat alread# we speified itwill displa# automatiall#

Cli" on Hierarh#button


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)n the above sreen t#pe the desription and plae the urser on the same window and li" on 3ower 3evel button

so it will displa# 3ower 3evel >roup, in that enter the parameters.

ow "eep the urser on the same 3ower level >roup and pres the *utton Same 3evel I times.

)n the above sreen enter other Cost Center >roups and pres save button to save the ativit# and li" on ba"button to go ba" to aess sreen.

Creation of Cost Centers

Pat":AountingControllingCost Center AountingMaster ;ataCost Center)ndividual ProessingBS5 Create

#ransaction Code:BS5

Cli" on the transation it will displa# the following sreen'

I

5. #pe the desriptionand plae the urser onthe same line

7. Cli" on this button

8. this will displa# enterparameters


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)n the above window enter values to'5& Cost Center number7& Valid -rom8& o

And pres enter "e# or li" on . So it will ta"e #ou to following sreen

I5


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Enter above parameters and li" on save button to save the ativit#.

)mmediatel# after #ou li" on save button it will save and ta"e #ou to previous sreen. So #ou an hange the CostCenter number and reate another one.

-ollowing is the table of ost enters to be reated'

Cost

Center

(alid

)rom

#o %ame 0

$escription

Person

es

$epartment Cost

Center

Category

6ierarc"y

Area

Busines

s Area

)unctional

Area

Currency

555 5.5.7 85.57.7 0ages Mr.Mohan Admin 5 5 55*5 5-A7 )2

557 5.5.7 85.57.7;iretE/penses

Mr. Vanu Prodution 5 5 55*5 5-A7 )2

558 5.5.7 85.57.7Produtionoverhead

Mr. 2o# Prodution 5 5 55*7 5-A7 )2

57 5.5.7 85.57.7 Mahine AMr.>opi

Prodution 5 5 55*7 5-A7 )2

58 5.5.7 85.57.7 Mahine * Mrs. 2adi Prodution 5 5 55*7 5-A7 )259 5.5.7 85.57.7 Assembling Mr. 2ells Prodution 5 5 55*5 5-A7 )2

75 5.5.7 85.57.7Administration

Mr. Hari Prodution 9 7 55*7 5-A7 )2

85 5.5.7 85.57.7MaterialManagement

Mr. Jon Prodution M 8 55*5 5-A7 )2

95 5.5.7 85.57.7Sale N;istribution

Mr. PallSale N;istribution

8 9 55*7 5-A8 )2

97 5.5.7 85.57.7 Mar"eting Mr. o#alSale N;istribution

8 9 55*5 5-A8 )2

I7


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98 5.5.7 85.57.7 AdvertisementMrs.Balpana

Sale N;istribution

8 9 55*7 5-A8 )2

I5 5.5.7 85.57.7Personal;epartment

M2. Jo#al Admin D I 55*5 5-A7 )2

I7 5.5.7 85.57.7Canteen N0elfare

Mr.*ennar

0elfare D I 55*7 5-A7 )2

I8 5.5.7 85.57.7 ;ispensar#Mr.Prasad

Prodution D I 55*5 5-A7 )2

I9 5.5.7 85.57.7 Stores ;ept Mr. anu Stores ;ept D I 55*7 5-A7 )2

I: 5.5.7 85.57.7 Vehiles Mr. "oti ransport D I 55*5 5-A7 )2

II 5.5.7 85.57.7 2epairs NMaintains

Mr. 2avi 2epairs NMaintains

D I 55*7 5-A5 )2

ID 5.5.7 85.57.74ualit#Control CostCenter

Ms. 2o#4ualit#Control;ept

D I 55*5 5-A5 )2

I 5.5.7 85.57.7 Power M2.Chandra

Prodution D I 55*7 5-A5 )2

I 5.5.7 85.57.7 elephone Mr.


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Selet FAll Cost CentersG and li" on button.

A#IICA, 3E7 )I+*E&

Create &tatistical 3ey )igures

hese figures representing a ost enter are business produe orders and profit enters, statistial "e# figures areused as an alloation base and to used as an alloation base and to determine the operation rate of a ost enter.

-igure representing

Cost Centers

Ativit# #pes

$rders

*usiness Proesses

Profit Centers 2eal Estate $b


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E'ample: he statistial "e# figureEmployeesis defined as a fi/ed value. )n period 5 of the fisal #ear, #ou post 5Employeeson ost enter 95. he s#stem then automatiall# posts 5 emplo#ees in periods 7 through 57.

)n period I, the number of emplo#ees is inreased to 5:. his means that in period I, #ou post 5: Employeeson theost enter. he s#stem automatiall# posts 5: emplo#ees in periods I through 57.

3ey figures defined as #otals values are valid onl# in the posting period in whih the# are entered.

E'ample: @ou define the statistial "e# figure Telephone unitsas a totals value. )n period 5 of the fisal #ear, #oupost 5 elephone units on ost enter 95. he s#stem posts 5 telephone units in period 5 onl#.

Pat": AountingControllingCost Center AountingMaster ;ataStatistial Be# -igures)ndividual

ProessingBB5 Create

#ransaction Code:BB5

;ouble li" on the ransation Code so it will displa# the following sreen'

)n the above sreen enter the Stat. Be# -igure number and pres enter or li" on *uton.

)t will ta"e #ou to following sreen'

I:


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Enter the above parameters and Save the sreen.

)n the same wa# reate moor Statistial "e# -igure as follow'

Stat. Be#-igure

ame Stat.Be#.-ig.nM.

3ey fig. cat:-/d Val 3ey fig. cat:ot. Value

5 o. $f emplo#ees EA Selet !!!!!!!!!!!!!!!!!!!!!!!!

7 elephone Calls EA !!!!!!!!!!!!!!!!!!!!!!!! Selet

8 Area $upied -7 Selet !!!!!!!!!!!!!!!!!!!!!!!!

9 o. $f Bilometers BM !!!!!!!!!!!!!!!!!!!!!!!! Selet

: 2epairing Hours H !!!!!!!!!!!!!!!!!!!!!!!! Selet

I esting )tems EA !!!!!!!!!!!!!!!!!!!!!!!! Selet

D Administrative Hours H !!!!!!!!!!!!!!!!!!!!!!!! Selet Assets Value : Selet !!!!!!!!!!!!!!!!!!!!!!!!

Prodution nits Selet !!!!!!!!!!!!!!!!!!!!!!!!

After reating all above Statistial "e# -igure save the sreen and ba" to mane.

AC#I(I#7 #7PE

Creation Activity #ype

Ativit# t#pe desribes and lassifies the ativities performed or produed b# ost enter. hese ativities arereorded in the form of ativit#, =uantit#, whih is measured in ativit# units.

Ativit# t#pes lassif# the ativities produed in the ost enters within a ontrolling area.

o plan and alloate the ativities, the s#stem reords =uantities that are measured in ativit# units. Ativit#=uantities are valuated using a prie %alloation prie&.

)n $verhead Cost Controlling, osts based on the ativit# =uantit# of an ativit# t#pe are posted separatel# in fi/edand variable portions. 0hen #ou divide the ativities of a ost enter into ativit# t#pes, #ou should onsiderwhether the osts an be alloated effetivel# to the ativit# t#pes.

II
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he pries of the ativit# t#pes of a ost enter an be either entered manuall#, or alulated b# the s#stem based onthe osts alloated to the ativities. Pries an be alulated either using plan osts or atual osts.

@ou an plan, alloate, and ontrol osts either at the ativit# t#pe level of a ost enter, or at the ost enter level.@ou an enter atual osts at the ost enter level. Costs entered at the ost enter level are assigned using splitting.

@ou an also assign the ativit# t#pe of a ost enter diretl#. his use was designed for ertain appliation areas%suh as personnel osts and depreiation postings&.

0hen the ativities produed b# a ost enter are used b# other ost enters, orders, proesses, and so on, this meansthat the resoures of the sending ost enter are being used b# the other ob


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)n the above sreen enter Ativit# #pe number and pres enter or button.So it will ta"e to ne/t sreen as follow'

Enter the re=uired parameters and save it.

3i"e above ativit# t#pe do the following also'

Activity

#ype

(alid from %ame 0

$escription

Activity

*nit

CCtr

Categories

A#yp

Category

Allocation

Cost elem

Act. Price

indicator

: 5.5.7MahineHour

H O 5 : !!!!!!!!!!!!!!!

:5 5.5.73abourHour

H O 5 :5 !!!!!!!!!!!!!!!

I


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:7 5.5.7 Set up Hour H O 5 :7 !!!!!!!!!!!!!!!

:8 5.5.7AssemblingHour

H O 5 :8 !!!!!!!!!!!!!!!

:9 5.5.72epairingHour

H O 8 :9 :

:: 5.5.7estingHour

H O 8 :: :

:I 5.5.7

Prodution

nits O 9 :I :

:D 5.5.7Power inBilowattsenerg#

B0 O 5 :D !!!!!!!!!!!!!!!

After #ou reate all above Ativit# #pes save the sreen and ba" to eas# aess.

Activity Category

Activity type category 1: (Manual entry, manual allocation) you plan activity quantities manually foractivity types in this category. You enter actual activity quantities in internal activity allocation, based onbusiness transactions. Plan activities are allocated using activity input planning on the receivers. It maybe necessary to reconcile the plan sender quantities and the plan scheduled activities.

Activity type category 2: (Indirect calculation, indirect allocation)For activity types of this category,you plan activity types on the sender cost center. You can calculate the plan and actual activity quantitiesfor activity types of this category as follows:

Automatiall#, using reeiver traing fators, whih #ou an value with weighting fators and are defined

for eah sender, or

sing a fi/ed =uantit#, whih #ou define in the segment definition of the indiret ativit# alloation

The system automatically reconciles the plan and scheduled activity quantities.

Activity type category 3: (Manual entry, indirect allocation) you plan activity quantities manually foractivity types in this category. To enter the actual activity quantities by business transaction, access the

ost enter !ccounting menu, and choose !ctual postings "enderactivities. You cannot enter

receiver ob#ects here.

Plan and actual activity quantities are allocated automatically using defined sender$receiver relationships.The system calculates the activity quantity to be allocated to each receiver, based on the relationship ofthe tracing factors to all receivers. %anually planned or posted activity quantities are further allocated infull to the receivers. This means that the activity types in the plan are always reconciled following theactivity allocation.

Activity type category 4: (Manual entry, no allocation) you plan activity quantities manually for activitytypes in this category. To enter the actual activity quantities by business transaction, access the ost

enter !ccounting menu, and chooseActual postings

"enderactivities. You cannot enter receiverob#ects here.

You cannot allocate to other ob#ects.

Activity type category 5: (Calculation and allocation through targetactual activity allocation)

You require activities of this activity type category when you carry out target&actual activity allocation.Target&actual activity allocation is a special from of indirect activity allocation, where the planned input ofan activity is transferred as an actual value, in accordance with the operating rate Target&actual activity

I


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allocation is used only to allocate actual values. Therefore, activities participating in target&actualallocation must be assigned different activity type categories for planning and actual allocation.

!ctual allocation requires activity type category '. Planning requires activity type categories (, ), or *.ategory ( is most commonly used.

In activity type maintenance, you have the option of entering separate plan and actual activity typecategories. !n actual activity type category is required only if actual allocation varies from plan allocation.+therwise, the "!P "ystem automatically adopts the plan activity type category in the actual.

Prie )ndiatorshe Prie indiator determines how theprieof a business proess or an ativit# t#pe is alulated for a ost enter.

here are two fields' he Prieindiator determines the wa# the s#stem alulates pries for atual values. -oratual alloations, #ou an enter a prie indiator different from that in the plan.

@ou an enter the following values for the %plan& prie indiator'

( 44!:he s#stem alulates the prie of the ativit# t#pe automatiall#, based on the plan ativit# and the planosts re=uired b# the ost enter.

)i'ed price:-i/ed plan osts plan ativit#

(ariable price:Variable plan osts plan ativit##otal price:-i/ed prie K variable prie

( 442:he s#stem alulates the variable portion of the prie, based on the plan ativit#. he fi/ed portion,however, is based on apait#. his method usuall# results in an under absorption for the ost enter. his isbeause the ost enter is not redited in full for the osts of providing the apait#.

)i'ed price' -i/ed plan osts apait#

(ariable price:Variable plan osts plan ativit#

#otal price:-i/ed prie K variable prie

)f #ou have set values 5 or 7, the s#stem alulates new pries when #ou e/eute Plan PrieCalulation.

( 448:@ou set the prie of the ativit# t#pe manuall#.

( 449:Ativation from version maintenane

@ou annot enter prie indiator 9 %the plan prie of the ativit# is alulated purel# iterativel#&. )f #ou ativatePurel# iterativepricein the version, the SAP S#stem alulates a purel# iterative prie, in addition to the prieresulting from planning.

@ou an enter the following values for the %atual& prie indiator'( 44:he SAP S#stem alulates the atual prie based on the atual ativit# if #ou e/eute Atual Prie

Calulation.

%Atual Prie Calulation' he method used to alulate the pries of planned ativities iterativel# for ombinationsof ost enter and ativit# t#pe or for business proesses, ta"ing all ativities performed for other ost enters orbusiness proesses into aount. his an be done for both planned and atual data.&

( 445:he s#stem alulates the variable portion of the prie, based on atual ativit#.

D
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he fi/ed portion, however, is based on the apait#.

)f #ou have set values : or I, the s#stem alulates new pries when #ou e/eute atual prie alulation.2ealulation of atual ativit# at atual pries an onl# be e/euted if #ou have seleted realulation duringversion maintenane.

( 44;:Manual atual prie' @ou set the prie of the ativit# t#pe or business proess manuall#. sing this prie

indiator, #ou an set a prie manuall# that is independent of and varies from the plan.

( 44


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CO CE%#E P,A%%I%+

Cost enter planning involves entering plan figures for osts, ativities, pries or statistial "e# figures for apartiular ost enter and a partiular planning period. @ou an then determine the varianes from these figures when#ou ome to ompare these plan values with the osts atuall# inurred. hese varianes serve as a signal to ma"ethe neessar# hanges to #our business proesses.

Cost enter planning forms part of the overall business planning proess, and is a prere=uisite for standard osting.he main harateristi of standard osting is that values and =uantities are planned for speified timeframes,independentl# of the atual values from previous periods.

@ou an ta"e plan osts and plan ativit# =uantities to determine the %ativit#& pries. hese pries an be used tovaluate internal ativities during the ongoing period, that is, before the atual osts are "nown.

Cost enter planning has the following ob


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Statistial "e# figures an be planned for different purposes, for e/ample, as a basis for distribution, assessment, orreating "e# figures in the information s#stem. @ou an plan statistial "e# figures on ost enters or on the ativit#

t#pes of the ost enters. )n addition to manuall# planning statistial figures #ou an also transfer statistial "e#figures from the 3ogistis )nformation S#stem %3)S& -or more information.

)n ativit# t#pe planning, #ou plan the ativit# produed b# a ost enter. his represents the =uantit#!based outputof a ost enter. ;uring planning #ou an manuall# set the prie with whih the SAP s#stem valuates the ativit#during alloations. @ou an hoose to retain this prie or have the s#stem overwrite it during plan prie alulation.@ou an also plan the apait# re=uired for providing the ativit# t#pe.

he input side of the ost enter is affeted when the primar# and seondar# ost values are planned. he primar#and seondar# plan osts refer to the osts inurred in produing the plan output on the ost enter.

Value!based ost planning an be e/euted manuall# or automatiall#. -or the automati planning of primar# osts#ou an use plan distribution

-or automati planning of seondar# osts, #ou an use assessment. he SAP s#stem determines the planning valueson the basis of user!defined rules. -or planning purposes, #ou an transfer primar# osts to ost enter planningfrom Human 2esoures and Asset Aounting

he =uantit#!based planning of seondar# osts is based on the onsumption of ativit#, whih the SAP s#stemvaluates using the orresponding ativit# t#pe prie. he planning of seondar# osts b# =uantit# %that is, ativit#input planning& an be done manuall# or automatiall# using indiret ativit# alloation he SAP s#stem determinesthe ativit# =uantities aording to the reeiver traing fators.

D8


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Ativit# input enables e/tra planning detail' @ou an plan primar# and seondar# osts both independentl# anddependentl# of ativit#.

-or manual ost planning the SAP s#stem provides a variet# of speial planner profiles for the various planningareas. hese profiles are tailored to speifi planning pro


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)i'ed ? (ariable @ Overall Primary Costs and uantities/

his formula is valid for ost element planning and prie planning. ;uring the alulations, the s#stem "eeps to thefollowing priorities'

5. -i/ed K variable overall

)f #ou have entered a fi/ed value, as well as a variable and overall value, the s#stem overwrites #our overall value.

@ou plan the following primar# osts'

-i/ed 7

Variable 9

$verall

he s#stem alulates an overall value of I and overwrites the value of in line with the first priorit#.

7. $verall ! variable fi/ed

8. $verall ! fi/ed variable

)i'ed Costs @ Overall Costs0 )i'ed uantities @ Overall uantities

Activity-Independent in Cost Center Accounting/

he s#stem uses this formula if #ou are not planning an# ativit#!dependent osts. )f onl# overall osts e/ist, thes#stem updates this value as fi/ed osts.

$verall osts overall prie1prie unit O overall =uantit#

Variable osts variable prie1prie unit O variable =uantit#

he s#stem uses this formula when #ou plan ativit#!dependent seondar# osts. )f #ou have entered manual priesin ativit# t#pe planning, or have arried out prie alulation, the s#stem uses these values in the ativit# inputplanning for valuation of the plan onsumption

)f #ou have not planned an# pries, #ou annot arr# out a valuation during seondar# planning. $nl# after priealulation or manual prie planning does the s#stem e/eute a realulation of the reeived ativit# =uantities usingthe pries.

)f the following values in the ativit# t#pe planning'

Ativit# =uantit# of the fi/ed ativit# t#peDrills. 5 hrs

Ativit# =uantit# of the variable ativit# t#peDrills. 7 hrs

-i/ed prie 51hr

Variable prie' 71hr

Prie unit 5, that is, the prie is valid for 5 hour of ativit# t#peDrills.

-rom this, the s#stem alulates the following osts for the reeiver of the ativit#.

$verall plan osts $verall prieOotal =uantit#

%-i/ed prie K variable prie& O%-i/ed =t# K Variable =t#&

%55 K 715& O %5 K 7&

D:


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MAHESH JAVAJEE

Plan variable osts Variable prie' O Variable =t#

715 O 7

9

-i/ed plan osts $verall plan osts Plan variable osts

9

:

)i'ed Costs0(ariable Costs @ )i'ed Consumption0(ariable Consumption

he s#stem uses this formula when #ou manuall# plan primar# osts. )f #ou have manuall# planned all four values,and the s#stem determines a breah of this formula due to #our entr# values, it overwrites the entr# value aordingto the following priorities'

5.-i/ed onsumption fi/ed osts O variable onsumption1variable osts-rom #our entr# values, the s#stem first determines the fi/ed onsumption and then overwrites the manuall#entered value.

7.Variable onsumption variable osts O fi/ed onsumption1fi/ed osts

@ou plan the following'

Primar# ost planning'

-i/ed osts 7

Variable osts' 8

Ativit# t#pe planning'

-i/ed =uantit#' 5 hrs

Variable =t#' 8 hrs

he s#stem arries out the following alulations'

7 1 8 5 hrs 1 8 hrs

As #ou have planned all the values manuall# and the relationships in the formula are not idential, thes#stem overwrites theFixed consumptionvalue with

-i/ed onsumption 7 O 8 hrs 1 8 7 hrs

0ith the value 7 hrs for the fi/ed onsumption, the formula is one again orret.

Currency #ranslations

;uring manual planning, the s#stem e/eutes an# neessar# urren# translations if these have been ativated in theontrolling area. >enerall#, the s#stem arries out manual planning in the ontrolling area urren#. Additionall#,however, #ou an also use plan values in transation, ob


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MAHESH JAVAJEE

add another olumn to the orresponding planning la#out for eah additional leading amount in a different urren#.he following translations are possible'

Controlling area urren# to transation urren#

Controlling area urren# to ob


78/284

MAHESH JAVAJEE

Enter the above parameters and selet F$verview SreenG button.)t will displa# the following Sreen'

ow li" on Fe/t CombinationG button to go to ne/t Cost Center with Combination of Statistial Be#-igures till #ou reah the Cost Center F558 Prodution overheadsG as follow'

D

his is the CostCenter

Cli" on this button tohange the ost enter


79/284

MAHESH JAVAJEE

Enter the above values and li" on ne/t ombination for the Cost Center F57 Mahine AG)t will displa# as follow'

Enter the above values and li" on ne/t ombination for the Cost Center F58 Mahine *G

)t will displa# as follow'

D


80/284

MAHESH JAVAJEE

Enter the above values and li" on ne/t ombination for the Cost Center F75 Administration Cost CenterG)t will displa# as follow'

Enter the above values and li" on ne/t ombination for the Cost Center F85 Material Management CostCenterG)t will displa# as follow'


81/284

MAHESH JAVAJEE

Enter the above values and li" on ne/t ombination for the Cost Center F95 Sales N ;istribution CostCenterG)t will displa# as follow'

Enter the above values and li" on ne/t ombination for the Cost Center F97 Mar"eting Cost CenterG)t will displa# as follow'

5


82/284

MAHESH JAVAJEE

Enter the above values and li" on ne/t ombination for the Cost Center FI5 Personal ;epartment CostCenterG)t will displa# as follow'

Enter the above values and li" on ne/t ombination for the Cost Center FI7 Canteen N 0elfare CostCenterG)t will displa# as follow'

7


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MAHESH JAVAJEE

Enter the above values and li" on ne/t ombination for the Cost Center FI8 dispensar# Cost CenterG)t will displa# as follow'

8


84/284

MAHESH JAVAJEE

Enter the above values and li" on ne/t ombination for the Cost Center FI9 Stores ;epartment CostCenterG)t will displa# as follow'

Enter the above values and li" on ne/t ombination for the Cost Center FII 2epairs N Maintaine CostCenterG

)t will displa# as follow'

9


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MAHESH JAVAJEE

Enter the above values and li" on ne/t ombination for the Cost Center FID 4ualit# Control Cost CenterG)t will displa# as follow'

:


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MAHESH JAVAJEE

Enter the above values and li" on Save *utton so #our planning ativit# will save and ba" to Manu sreen.

EPO# O% CO CE%#E

Path' Aounting Controlling Cost Center Aounting )nformation S#stem 2eports for Cost CenterAountingPlan1Atual ComparisonsSTA32TD58I55 ! Cost Centers' Atual1Plan1Variane

)t will displa# the following sreen'

I


87/284

MAHESH JAVAJEE

Enter the above parameters and li" on button.

AC#I(I#7 O*#P*# O PICE& P,A%%I%+

Pat":AountingControllingCost Center AountingPlanningAtivit# $utput1Pries BP7I ! Change

#ransaction Code:BP7I

;ouble li" on the ransation Code so it will displa# the following sreen'

)n the above sreen maintain above parameters and li" on F$verview SreenG button.


D


88/284

MAHESH JAVAJEE

)n the above sreen first li" on Fe/t ombinationG *utton till it omes to F57 Mahine A Cost CenterG.

)n this sreen maintain above parameters.

Cli" on Fe/t ombinationG *utton till u omes to F58 Mahine * Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to F59 Assembling Cost CenterG.)t will displa# the following sreen'


89/284

MAHESH JAVAJEE

Cli" on Fe/t ombinationG *utton till u omes to FII 2epairing N Maintains Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to FID 4ualit# N Control Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to FI Power Cost CenterG.)t will displa# the following sreen'


90/284

MAHESH JAVAJEE

After entering above parameters li" on save the button to save planning ativit# and ba" to Manu sreen.

EPO# O% CO CE%#E

Path' Aounting Controlling Cost Center Aounting )nformation S#stem 2eports for Cost CenterAountingPlan1Atual ComparisonsSTA32TD58I55 ! Cost Centers' Atual1Plan1Variane



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MAHESH JAVAJEE


AC#I(I#7 I%P*# P,A%%I%+

Activity-Independent and Activity-$ependent Cost Planning

Ativit#!independent ost planning overs both primar# and seondar# osts, but does not refer to a speifi ativit#t#pe. he opposite to this is ativit#!dependent planning.

Ativit#!dependent planning of primar# and seondar# osts enables #ou to plan both fi/ed and variable osts. @ouma# re=uire this funtionalit# if #our osting s#stem uses fle/ible standard osting based on marginal osts. )t is alsopossible to arr# out fle/ible standard osting based on full osts or marginal osts.

Standard osting based on full osts means that the fi/ed osts are distributed in proportion to the operating level.his ould mean that portions of fi/ed osts are inluded in the pries. @ou an assign plan ativit#!independentosts to ativit# t#pes using various rules, for e/ample, using e=uivalene numbers or #our own splitting rules

Standard osting based on marginal osts means that the fi/ed osts inluded in the pries are notproportional to theoperating level )f #ou want to use pries based on full osts for #our marginal osting, as well as purel# proportionalpries, #ou must assign to the ost ob


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MAHESH JAVAJEE

AC#I(I#7 $EPE%$E%# AC#I(I#7 I%P*# P,A%%I%+

Pat": Aounting Controlling Cost Center Aounting Planning Cost and Ativit# )nputs BPI Change

#ransaction Code'BPI

)t will displa# following sreen'

ow li" on Fe/t 3a#out G button to hange la#out to F5!57G

ow maintain the above parameters and li" on F$verview Sreen G button.So it will ta"e #ou to another sreen as follow'

7


93/284

MAHESH JAVAJEE

Cli" on Fe/t ombinationG *utton till u omes to F58 Mahine * Cost CenterG.)t will displa# the following sreen'


Cli" on Fe/t ombinationG *utton till u omes to FII repairs N Maintains Cost CenterG.


8


94/284

MAHESH JAVAJEE

Cli" on Fe/t ombinationG *utton till u omes to FID 4ualit# ontrol Cost CenterG.)t will displa# the following sreen'

After entering above parameters save the ativit# and ba" to Manu sreen.

EPO# O% CO CE%#E

Pat": Aounting Controlling Cost Center Aounting )nformation S#stem 2eports for Cost CenterAountingPlan1Atual ComparisonsSTA32TD58I55 ! Cost Centers' Atual1Plan1Variane


9


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MAHESH JAVAJEE


AC#I(I#7 I%P*# AC#I(I#7 I%$EPE%$E%# P,A%I%I+

Pat": Aounting Controlling Cost Center Aounting Planning Cost and Ativit# )nputs BPI Change

ransation Code'BPI

)t will displa# following sreen'

ow li" on Fe/t 3a#out G button to hange la#out to F5!57G

ow maintain the above parameters and li" on F$verview Sreen G button.So it will ta"e #ou to another sreen as follow'

Cli" on Fe/t ombinationG *utton till u omes to F558 Prodution $verheads Cost CenterG.)t will displa# the following sreen'

:


96/284

MAHESH JAVAJEE

Cli" on Fe/t ombinationG *utton till u omes to F75 Administration Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to F85 Material Management Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to F95 Sales N ;istribution Cost CenterG.)t will displa# the following sreen'

I


97/284

MAHESH JAVAJEE

Cli" on Fe/t ombinationG *utton till u omes to F97 Mar"eting Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to FI5 Personal ;ept Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to FI7 Canteen N 0elfare Cost CenterG.)t will displa# the following sreen'

D


98/284

MAHESH JAVAJEE

Cli" on Fe/t ombinationG *utton till u omes to FI8 ;ispensar# Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to FI7 Canteen N 0elfare Cost CenterG.)t will displa# the following sreen'

After entering above parameters


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MAHESH JAVAJEE


EEC*#E P,A% ECO%CI,ICA#IO% O) AC#I(I#E&

Pat": Aounting Controlling Cost Center Aounting Planning Planning Aids BPS) ! Plan2eoniliation.

#ransaction Code:BPS) ! Plan 2eoniliation

*# this ransation Code it will displa# the following sreen'


100/284

MAHESH JAVAJEE

Selet the parameters as above and selet e/eute button .

)t displa#s the following sreen'

$ne #ou e/eute the sreen


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MAHESH JAVAJEE




AC#I(I#7 $EPE%$E%# CO P,A%%I%+

Pat": Aounting ControllingCost Center Aounting Planning Cost and Ativit# )nputs BPI !

Change

#ransaction Code:BPI ! Change BPS) ! Plan 2eoniliation


55


102/284

MAHESH JAVAJEE

After maintaining the above parameters


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MAHESH JAVAJEE


Cli" on Fe/t ombinationG *utton till u omes to FII 2epairs N Maintains Cost CenterG.)t will displa# the following sreen'

58


104/284

MAHESH JAVAJEE

Cli" on Fe/t ombinationG *utton till u omes to FIDI 4ualit# Control Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to FI Power dept Cost CenterG.


After entering above parameters save the ativit# and ba" to eas# aess sreen.

EPO# O% CO CE%#E



59


105/284

MAHESH JAVAJEE


AC#I(I#7 I%$EPE%$E%# CO P,A%%I%+

Pat": Aounting ControllingCost Center Aounting Planning Cost and Ativit# )nputs BPI !

Change

#ransaction Code:BPI ! Change BPS) ! Plan 2eoniliation


After maintaining the above parameters


106/284

MAHESH JAVAJEE

Cli" on Fe/t ombinationG *utton till u omes to F555 0ages Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to F558 Prodution $verheads Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to F57 Mahine A Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to F75 Administration Cost CenterG.)t will displa# the following sreen'

5I


107/284

MAHESH JAVAJEE

Cli" on Fe/t ombinationG *utton till u omes to F85 Material Management Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to F95 Sales N ;istribution Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to F97 Mar"eting Cost CenterG.)t will displa# the following sreen'

5D


108/284

MAHESH JAVAJEE

Cli" on Fe/t ombinationG *utton till u omes to F98 Advertisement Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to FI5 Personal dept Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to FI7 Canteen N welfare Cost CenterG.)t will displa# the following sreen'

5


109/284

MAHESH JAVAJEE

Cli" on Fe/t ombinationG *utton till u omes to FI8 ;ispensar# Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to FI9 storage dept Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to FI: Vehiles N )nternal Cost CenterG.)t will displa# the following sreen'

5


110/284

MAHESH JAVAJEE

Cli" on Fe/t ombinationG *utton till u omes to FI elephone ;ept Cost CenterG.)t will displa# the following sreen'

Cli" on Fe/t ombinationG *utton till u omes to FI5 2ent ;ept Cost CenterG.)t will displa# the following sreen'

After entering above parameters save the ativit# and ba" to eas# aess sreen.

55


111/284

MAHESH JAVAJEE

EPO# O% CO CE%#E




!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

Alloation of servies ost enters ost among servies reeiving ost enter'

he alloation ma# be made basing on posted to ost enter or a ativities of a ost enter.he s#stem provides the following alloation methods'

5. Periodi 2e!Posting7. ;istribution8. Assessment9. )ndiret Ativit# Alloation

)n above first 8 methods are used for ;istribution of ost and last method is used for ;istribution ofAtivates

$istribution Met"od of Allocation of t"e Primary Cost

;efine Assessment C#le'

Pat": Aounting

Controlling

Cost Center Aounting

Planning

Current Settings

STA32TD:8 !;efine ;istribution.

#ransaction Code:BSV

*# above transation ode it will displa# the following sreen'

555


112/284

MAHESH JAVAJEE

)n the above sreen give C#le name and Start ;ate and pres enter button.


)n the above sreen maintain the e/t and flag the he" bo/ )terative and pres on button.)t ta"es #ou to another sreen as follow'

557


113/284

MAHESH JAVAJEE

)n the above sreen maintain Segment name and desription. nder FSegment HeaderG tab 2eeiver rule F5 Variable

PortionsG and Var.Portion #pe FI plan stat. "e# figuresG.After maintain above parameters li" on another tab FSender12eeiversG so it will displa# following sreen'

)n the above sreen maintain sender ost enter, sender ost element and reeiver ost enter underFSenders12eeiversG tab.After this li" on F2eeiver raing -atorG tab so it will ta"e #ou to following sreen6

558


114/284

MAHESH JAVAJEE

)n the above sreen maintain Version , Stat.Be# fig and pres on save button to save the ativit#.

After saving li" on button so it will displa# new sreen for another segment as follow'

)n the above sreen maintain Segment name and desription. nder FSegment HeaderG tab 2eeiver rule F5 VariablePortionsG and Var.Portion #pe FI plan stat. "e# figuresG.After maintain above parameters li" on another tab FSender12eeiversG so it will displa# following sreen'

559


115/284

MAHESH JAVAJEE

)n the above sreen maintain sender ost enter, sender ost element and reeiver ost enter under

FSenders12eeiversG tab.After this li" on F2eeiver raing -atorG tab so it will ta"e #ou to following sreen'

)n the above sreen maintain Version, Stat. Be# fig and pres on save button to save the ativit#.


55:


116/284

MAHESH JAVAJEE


)n the above sreen maintain sender ost enter, sender ost element and reeiver ost enter under

FSenders12eeiversG tab.After this li" on F2eeiver raing -atorG tab so it will ta"e #ou to following sreen6

55I


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MAHESH JAVAJEE



55D


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MAHESH JAVAJEE



55


119/284

MAHESH JAVAJEE



)n the above sreen maintain Segment name and desription. nder FSegment HeaderG tab 2eeiver rule F8 -i/edPerentagesG.After maintain above parameters li" on another tab FSender12eeiversG so it will displa# following sreen'


55


120/284

MAHESH JAVAJEE

After entering above parameters li" on save button and go ba" to eas# aess sreen.

E'ecute t"e above $istributions Met"od

Pat":AountingControllingCost Center AountingPlanningAlloationsBSV* ! ;istribution

#ransaction Code:BSV* ;istribution


57


121/284

MAHESH JAVAJEE

)n the above sreen after maintaining all parameters li" on button.So it will displa# the following sreen'

ow put #our urse on Senders and li" it will show the following sreen with al senders'

575

Cli" on this -9funtion to assign#our Method

;eselet thisest 2un


122/284

MAHESH JAVAJEE

577


123/284

MAHESH JAVAJEE

ow li" on ba" and put #ou urser on umber of reeivers and li" on so it will show thefollowing window'

ow li" on ba" button till #ou go ba" to eas# aess sreen'

EPO# O% CO CE%#E



578


124/284

MAHESH JAVAJEE


Plan Price Calculation

Pat":AountingControllingCost Center AountingPlanningAlloationsBSP) ! Prie Calulation

#ransaction Code:BSP) ! Prie Calulation


)n the above sreen


125/284

MAHESH JAVAJEE

ow


126/284

MAHESH JAVAJEE

$efine Cycle for Indirect Activity Allocation

Path' AountingControllingCost Center AountingPlanning Current Settings STA32TD:9D5 !;efine )ndiret Ativit# Alloation


)n the above sreen enter new C#le name and start date and pres enter button.So it will displa# following sreen'

)n the above sreen enter e/t and li" on button'

57I


127/284

MAHESH JAVAJEE

)n the above sreen under ab FSegment HeaderG enter segment name and desription, maintain 2ule as F5 VariablePortionsG, Var.Portion #pe as F Plan Ativit#G and li" on A* FSender12eeiversG

)n above sreen maintain Sender and 2eeiver parameters and li" on ab F2eeiver raing -atorG

57D


128/284

MAHESH JAVAJEE

After maintain parameters in above sreen


129/284

MAHESH JAVAJEE

Maintain the re=uired parameters in above sreen and li" onSo it will ta"e #ou to another sreen'

)n above sreen put urser on Senders and li" on button.So it will show the following sreen'

57

Cli" on this -9funtion to assign #ourC#le

;eselet thisest 2un *o/


130/284

MAHESH JAVAJEE

*a" the to main sreen.

ow put #our urse on 2eeivers and li" onSo it will displa# the following sreen'

58


131/284

MAHESH JAVAJEE

ow


132/284

MAHESH JAVAJEE

&P,I#I%+

)n ever# ost enter we ma# have ativit# dependent ost or ativit# independent ost. )t the ost enter has amultiple ativities the ativit# independent ost is to be related distributed among the ativities b# speif#ing samedistribution rule it no distribution rule is speif# the s#stem split the ativit# independent ost e=uall# among theativit#.

Pat":AountingControllingCost Center AountingPlanningAlloations BSS9 ! Splitting

ransation Code' BSS9 Splitting

;atabase able' SCA, SC*, SCC, SC;, SCE, SC-, SC>, SCH, SC)


U)n the above sreen maintain the parameters as speified and li" on

controlling in detail

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