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 SAP AG 2006

TERP10

14-3

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 SAP AG 2006

TERP10

14-4

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 SAP AG 2004

TERP10

14-5

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ďŁŠ SAP AG 2006

Management Accounting contains all the functions necessary for effective cost and revenue controlling. It covers all aspects of management controlling and includes many tools for compiling information for company management.

Financial reports used for external reporting purposes, such as balance sheets and profit and loss statements, are created in Financial Accounting. Similar to the various legal requirements set by the relevant financial authorities, these external reporting requirements are usually prescribed through general accounting standards, such as Generally Accepted Accounting Principles (GAAP) or International Accounting Standard (IAS).

ÂŠ SAP AG

TERP10

14-6

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ďŁŠ SAP AG 2006

Management Accounting consists of several components as shown in the figure.

The black arrows, between the different Management Accounting components, display the typical flow of cost and activity quantities (such as working hours) between these components. These costs can be transferred as an overhead allocation to a production order. The costs could also be charged as overhead to the same production order as working hours, meaning the labor costs could be calculated by multiplying the number of hours by a specific hourly rate.

Similarly, costs from Overhead Cost Controlling (CO-OM) and Product Cost Accounting (CO-PC) can flow into Profitability Analysis (CO-PA), where, together with revenue data, they can be used to calculate operating results, making it possible to establish how profitable the various areas are.

Other mySAP ERP applications can post costs or revenues to Management Accounting. Postings to an expense account in Finanacial Accounting, for example, can cause cost postings in CO-OM. In the same way, Financial Accounting can post revenues directly to CO-PA. Cost flows also occur between Financial Accounting and CO-PC, which is where raw material costs incurred in the production process are entered. In addition, there is a flow back into Financial Accounting if production costs have been activiated as a finished product or WIP (work in process).

Other mySAP ERP components, such as Human Capital Management and Logistics (Materials Management, Sales and Distribution, and Production Planning) are also integrated with Management Accounting.

ÂŠ SAP AG

TERP10

14-7

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 SAP AG 2006

The main components of Management Accounting are used for different tasks and types of analysis: • "#$%%&'(!)*%+%!$,-!./)*,)&#/!-$+$! "*%+!0#/1/,+!2))*3,+&,4 classifies the costs and revenues posted to Management Accounting. It also enables you to reconcile costs between Management Accounting and Financial Accounting. • "*,+.*#!*5/.6/$-!)*%+%!$,-!$##*)$+/%!)*%+%! 75/.6/$-!"*%+!"*,+.*##&,4!examines the origin of costs in the functional areas of an enterprise. Overhead costs include costs that cannot be directly assigned to a product or service. It is often difficult to determine what caused overhead costs. 2)+&5&+(89$%/-!"*%+&,4!(ABC) provides you with more ways of allocating costs. • 05$#3$+/!+6/!)*%+!*'!4**-%!*.!%/.5&)/%! :.*-3)+!"*%+!2))*3,+&,4!is used for costing and evaluating the cost of goods manufactured for a product and the costs associated with providing a service or when carrying out a project (plan and actual). This component provides tools for a comprehensive analysis of the value-adding processes in an enterprise. • 2,$#(;/!:.*'&+! :.*'&+$<&#&+(!2,$#(%&%!deals mainly with analyzing the effects of enterprise activities on the external market. It enables you to determine how successful the enterprise is in different market segments (product divisions, for example) and how profitability has evolved over a period of time. • 2,$#(;/!%3))/%%!*'!&,-&5&-3$#!=.*'&+!)/,+/.%! :.*'&+!"/,+/.!2))*3,+&,4!analyzes the success of the profit centers in the enterprise. It can be used to represent the internal market in the enterprise, particularly if multiple valuation approaches and transfer prices are used.

TERP10

14-8

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ďŁŠ SAP AG 2006

Costs incurred in one part of the enterprise are often passed on to a different part of the enterprise. For example, you can allocate overhead costs from administrative cost centers to production cost centers. These costs are then allocated to production processes.

Within the Overhead Cost Controlling area, costs can be posted to cost centers, internal orders, and processes from other mySAP ERP applications (external costs). Cost centers can then allocate costs to other cost centers, to orders, to processes in Activity-Based Costing (ABC). Activity-Based Costing, in turn, can pass costs to cost centers and to orders. Internal orders can settle costs to cost centers, to processes in Activity-Based Costing, and to other internal orders, as well.

Central cost flows can exist between Overhead Cost Controlling and Product Cost Controlling. Cost Objects, such as production orders, can receive direct cost postings from Financial Accounting, costs from cost centers, costs settled from internal orders, and cost allocated from Activity-Based Costing processes.

Profitability Accounting components also are tightly integrated with Overhead Management and Product Cost Controlling. Profit Center Accounting receives statistical cost postings from all other Management Accounting components.

In addition to direct postings from Financial Accounting, Profitability Analysis can receive cost assessments form cost centers and Activity-Based Costing processes, settlements of cost from internal orders, and production variances settled from cost objects.

ÂŠ SAP AG

TERP10

14-9

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ďŁŠ SAP AG 2006

Data created in other mySAP ERP applications can have a direct influence on Management Accounting. For example, if a non-stock item is purchased, an expense is posted to the general ledger. This expense is also posted as costs to a cost center, for example, for which the item was purchased. That cost centerâ&#x20AC;&#x2122;s costs can be passed on later as overhead to a production cost center.

Financial Accounting, in the mySAP ERP solution, is a primary source of data for Management Accounting. In fact, most expense postings in the general ledger result in a cost posting in Management Accounting. These expense postings to the general ledger can be journal postings, vendor invoices, or depreciation postings from Asset Management.

Sales Order Management is a primary source for revenue postings from billing documents to revenue postings in Profitability Analysis (CO-PA), and Profit Center Accounting (PCA).

Human Capital Management can generate cost postings in Management Accounting. HCM offers you the opportunity to allocate labor costs to various controlling objects. In addition, planned personnel costs can be transferred and used for Management Accounting planning.

In Materials Management, a goods issue transaction can create a cost posting in Management Accounting to whichever cost object is specified. Product cost estimates created in Management Accounting can update price fields in material master records. Finally, the creation of purchase orders in Materials Management can generate commitment postings within Management Accounting.

The Manufacturing area of Logistics also works closely with Management Accounting. Bills of material and routings, created in Manufacturing, can be used in Product Cost Accounting.

ÂŠ SAP AG

TERP10

14-10

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 SAP AG 2004

TERP10

14-11

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 SAP AG 2006

TERP10

14-12

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ďŁŠ SAP AG 2006

The "#$%&#''($)!*&+* is the basic organizational unit in Management Accounting. A controlling area is a closed entity used for cost acoounting. You can allocate cossts only within a controlling area. These allocations cannot affect objects in other controlling areas. You can assign more than one company code to a controlling area. This enables controlling across company codes. The controlling area and its company codes must use the same operating chart of accounts and the same fiscal year variant. (Only the number of special periods may vary).

Profitability Analysis (CO-PA) is used with the #,+&*%($)!"#$"+&$. The operating concern represents the strucutre of external market segments for the enterprise. You can assign several controlling areas to each operating concern so you can analyze them together.

The "#-,*$.!"#/+ is an independent accounting unit. Financial and profit and loss (P&L) statements are prepared at company code level to meet legal reporting requirements. 012($+22!*&+*2! (BA) can be used to group strategic business units for reporting P&L and financial statements (not suitable for auditing, suitable for reporting purposes only). Business areas can also be crosscompany code.

The ,'*$% represents a production unit and is the central organizational unit in Materials Management and Production Planning. A plant is assigned to a company code.

The ,1&"3*2($)!#&)*$(4*%(#$!is an organizational unit used in Materials Management â&#x20AC;&#x201C; Purchasing.

The 2*'+2!#&)*$(4*%(#$!is an organizational unit used in Sales Order Management.

ÂŠ SAP AG

TERP10

14-13

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 SAP AG 2004

By assigning more than one company code to a controlling area, you can perform cost accounting for all company codes. You can allocated values in Management Accounting that affect more than one company code.

In cross-company code cost accounting, the controlling area and the company codes can have different currencies. The currency of the controlling area can be the same as that for a company code. It can also differ from the currency of all the company codes assigned to the controlling area.

You can use three currencies in Management Accounting •

Controlling area currency

•

Company code currency or object currency

•

Transaction currency (used for posting a document to Management Accounting)

By default, cross-company code cost accounting displays the company code currency as the object currency. You cannot change this default value. If you have assigned only one company code to the controlling area, the object currency can be assigned for each controlling object (such as a cost center) as required.

You can assign more than one company code to a single controlling area. All companies in the controlling area must then use the same operating chart of accounts. However, these accounts can be linked to country-specific accounts using the alternative account number that is stored in the master data record for accounts.

TERP10

14-14

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 SAP AG 2006

TERP10

14-15

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TERP10

14-16

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The chart of accounts is created in Financial Accounting. All expense accounts are grouped in one class (class 4) and all revenue accounts (class 8).

Expense accounts to which costs are posted for cost accounting purposes must also be created as cost elements in Management Accounting. This ensures that all postings to this type of expense account always arrive in CO at the same time.

Secondary cost elements are defined only in CO and are used for internal CO allocations (such as assessments or settlements). Secondary cost elements do not have any corresponding G/L accounts in FI.

ÂŠ SAP AG

TERP10

14-17

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ďŁŠ SAP AG 2004

The cost center is an organizational unit in a controlling area representing a clearly delimited location where costs occur. You can make organizational divisions on the basis of functional, settlement-related, activity-related, spatial, and/or responsibility-related standpoints.

Use cost centers for differentiated assignment of overhead costs to organizational activities based on utilization of the relevant areas (cost determination function) and for differentiated controlling of costs arising in an organization (cost controlling function).

The cost center accounting component (CO-OM-CCA) tracks where costs occur in your organization. The cost center is an organizational unit in a controlling area. Cost centers can be defined according to several different design approaches. A typical approach could be for an enterprise to define a cost center for each low-level organizational unit that has responsibility for managing costs. As costs are incurred, they are assigned or posted to the appropriate cost center. These costs could include payroll costs, rent and utility costs, or any other costs relevant to a given cost center.

The posting and assignment of costs to cost centers not only makes managerial accounting possible; but is a vital step for utilizing the other controlling components. Cost centers can be set up according to different design approaches, including: functional requirements, allocation criteria, activities or services provided, geographic location and/or area of responsibility. But whichever approach is selected, it should be consistent throughout the enterprise.

ÂŠ SAP AG

TERP10

14-18

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The activity type classifies the activities that are to be performed within a company by one or several cost centers.

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

In an internal activity allocation, the quantity of the activity, such as the number of consulting hours, is entered into the mySAP ERP system, either manually or automatically. The system calculates the associated cost based on the activity price and generates a debit to the receiver and a credit to the sender for both the quantity and costs. Internal activity is allocated using secondary cost elements, which are store in the master data of the activity types as default values.

You can restrict the use of the activity type to certain types of cost centers by entering the allowed cost center categories in the activity type master record. You can enter up to eight allowed cost center categories, or leave the assignments “unrestricted” by entering an asterisk (*).

TERP10

14-19

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 SAP AG 2006

To enable internal activity allocations, you need to specify which cost centers provide which activity types at what price. You do this in the mySAP ERP system by planning the activity output/prices for a cost center. To enable this, the SAP system provides a wide range of options.

For direct activity allocation, you enter the quantity of the activity to be allocated manually. In order for a cost allocation and an activity allocation to occur the mySAP ERP system has to valuate the allocated activity amount using the sender‘s price for this activity type. For a direct activity allocation, the plan price for the combination “cost center/activity type” is used for this calculation.

You can enter the planned price either manually, or have it calculated by the system automatically within planning. To enable both costs and activity to be allocated, the SAP system has to valuate the activity quantity allocated at the price specified by the sender for this activity type. You can use this procedure if your price calculation is not complex, for example where prices required for your rates are determined within your organization and do not depend on internally produced activities, or where the rate depends on the prices of external suppliers and not on the costs of the cost center.

TERP10

14-20

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 SAP AG 2006

Statistical key figures define some measurable value applicable to cost centers, profit centers, internal orders, or processes. Examples could include total number of employees in a cost center, minutes of long-distance phone calls, number of employees in the Transportation cost center who perform vehicle repairs, etc.

You can post both plan and actual values for statistical key figures.

You can use statistical key figures as an allocation base (or “tracing factor” in CO terminology) for periodic allocation transactions, such as distribution or assessment, as well as for analysis purposes (e.g. to calculate the rent cost per employee).

You define a statistical key figure as a "#$%&!'()*% or a +,+()-!'()*%:

•

The fixed value is carried over from the period in which it is posted to all subsequent periods of the same fiscal year. This is useful for statistical key figures that tend to remain constant over time (such as the number of employees). You need enter a new posting only when the value changes.

•

The totals!value is not transferred to the following period but must be entered for each individual period. This is preferable for statistical key figures whose values tend to change each period (such as kilowatt hours of electricity consumption).

You can also transfer statistical key figures values from the Logistics Information System (LIS). This is accomplished by linking a key figure from LIS to a statistical key figure in Cost Center Accounting.

TERP10

14-21

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ďŁŠ SAP AG 2004

When you use master data groups in reporting, each hierarchical level can produce automatic totals of the levels beneath it. The master data itself is assigned to the lowest level nodes in the structure. The system checks that a value (cost center, cost element, activity type, etc.) is represented only once in the group. You can create as many different groups as you require. Each value can be used in more than one group.

The standard hierarchy for the cost center is a special type of cost center group. Each controlling area must have an unique standard hierarchy. All cost centers in this controlling area must be assigned to a node in the standard hierarchy.

You can use each name of a master data dgoup only one in a client. If, for example, you create a cost center group named "##$%!&'(')*&*(", you cannot use this name for another group.

ÂŠ SAP AG

TERP10

14-22

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1.&--/-0(,*(+/47.&,#(/-,#$-&.(6*+,(<.*B(&-'("&.7#(6$#&,/*ďŁŠ SAP AG 2006

The "#$%!"&'%&(!)*+'','- can be done manually or with the help of automatic procedures, such as formula planning. Planned values (such as planned personnel costs and planned depreciation) can also be transferred automatically to the Cost Centers from ./0+'!1&$#/(2&$!.1 and 3$$&%$! 322#/'%,'- (FI-AA). Both fixed and variable costs can be planned for each area of responsibility, i.e. for each Cost Center. The delimitation process means that calculatory costs can also be charged to the Cost Centers. Within the framework of 4,$%(,5/%,#'$!+'4!+$$&$$0&'%$, costs that were planned on one Cost Center can be allocated according to keys (such as percentages, amounts or statistical key figures) predefined by the user. The advantage of this procedure is that it is easy to manage: the keys, as well as the sender and receiver relationships are usually defined only once.

It is the aim of Cost Center Planning to calculate planning costs to 4&6,'&!4&7,+%,#'$ later and to prepare the +**#2+%,#'!%#!2#$%!5&+(&($. As a rule, planning is based on absorption costing, that is, you try to allocate all costs in the overheads area to the cost bearers in a company using different procedures.

The +2%,7,%8!%89&!9*+'','- is an important step in Cost Center planning, as the planned activity amounts can influence planned costs. The amount of activities can be determined either manually or be transferred from other modules, such as Production Planning (PP). Therefore, the closing of the 2#$%!2&'%&(!9*+'','- also shapes price determination for the activities of the cost centers. The price per Cost Center/activity type is entered manually or, in cases of automatic price calculation, on the basis of the planned costs. As the activity amount is evaluated with this price, a combined quantity and value flow is the result of the allocation of an activity.

ÂŠ SAP AG

TERP10

14-23

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ďŁŠ SAP AG 2006

In the Sales Information System (SIS), the company can plan sales quantities at product or product group level for the following year. Similarly, sales quantity planning can be accomplished in Profitability Analysis. The sales plans can be compared with one another so that a single forecast can be transferred to Sales and Operations Planning (SOP). A capacity-based comparison of plan quantities with production resources then takes place in SOP. If the plan cannot be met, additional resources must be obtained or the sales plan must be changed.

The activity requirements can then be created in SOP or Long Term Requirements Planning (LTP) and transferred as scheduled activities to cost center planning.

In cost center planning, the plan activity quantities are created on the basis of scheduled quantities from SOP. Cost planning is performed for cost centers and internal orders, as well as additional activity planning for Overhead Cost Controlling. Planned costs from HR and Assets can be transferred to cost center planning. Plan activity prices are then calculated.

The calculated plan activity prices go to Product Cost Planning, which estimates the production costs of the planned products by using bills of material and routings.

The costs of goods manufactured that were calculated on the basis of the sales plan are then transferred to CO-PA. These costs are used, alongside the forecasted revenues, to create a profit plan. You can use the results of this plan to make adjustments to the original sales plan, which then initiate the complete integrated planning process again.

ÂŠ SAP AG

TERP10

14-24

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 SAP AG 2006

When a Financial Accounting document is created that posts to an expense or revenue account using a corresponding cost element, a Management Accounting document is also created.

This Management Accounting document has a unique number and contains the following details: •

Management Accounting object that was posted to

•

Cost element used

•

Posted amount

In the example shown in the figure, the Financial Accounting document debited a profit and loss (P&L) account and credited a balance sheet account. The Management Accounting document debited the controlling object, using the corresponding primary cost element of the same number. There is no corresponding credit entry in the Management Accounting document.

When a primary cost is initially posted to in Management Accounting, it is treated as a one-sided journal entry, unlike a conventional, balanced financial accounting journal entry. "#$%& Any transactions that create cost movements within Management Accounting are balanced entries. When a cost is moved from one controlling object fo another, such as from one cost center to another, the sending object is credited and the receiving object is debited for the same amount.

TERP10

14-25

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ďŁŠ SAP AG 2006

Postings costs and revenues to Management Accounting can result in true (or real) and statistical postings. You can settle true postings with other Management Accounting objects. Statistical postings are for information purposes only.

"#$%!&'(%)*+ can act as sending or receiving objects during cost allocation. Examples of true objects include cost centers, real internal orders, real projects, networks, make-to-order production orders, cost objects, and profitability segments.

,*-*.+*.)-/!&'(%)*+ cannot allocate costs to other objects. You can make a statistical account assignment to any number of cost accounting objects. Statistical controlling objects include statistical orders, statistical projects, and profit centers.

ÂŠ SAP AG

TERP10

14-26

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ďŁŠ SAP AG 2006

When a journal entry is created in FI that includes an expense line item, that expense can be posted to CO as a cost if: (1) a primary cost element has been created in CO that corresponds to the expense account used in the FI journal entry, and (2) a valid cost center is referenced in the FI line item.

As a result, two separate documents are created: both an FI document as well as a CO document. Each document has a unique document number. It is possible to drill down in either document to link to the other.

When an FI document is created that posts to an expense (or revenue) account having a corresponding cost element, and a valid controlling object (such as a cost center) is identified for the expense line item, a controlling document is also created.

This CO document has its own unique number and contains the following details: (1) controlling object posted to, (2) the cost element used, and (3) the amount

In the above example, the FI document debited a P&L account and credited a Balance Sheet account. The CO document debited the controlling object (using the corresponding primary cost element of the same number). Note that there is no corresponding credit entry in the CO document.

When a primary cost is initially posted into CO, it is treated as a one-sided journal entry, unlike a traditional balanced financial accounting journal entry. (Note that as any subsequent cost movements occur within CO, the transactions creating these cost flows are balanced entries. When a cost is moved from one controlling object to another, such as from one cost center to another, the sending object is credited, and the receiving object is debited for the same amount.)

ÂŠ SAP AG

TERP10

14-27

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ďŁŠ SAP AG 2006

Goods issue transactions posted in the Material Management component can be assigned to a cost center. An example could be parts issued to an R & D cost center for constructing a product prototype.

From the aspect of the cost center, this type of transaction is called material consumption. When you enter a goods issue in the system, you must enter a movement type to differentiate between the various categories of goods movements. A movement type is an identification key which has important control functions in Inventory Management, such as updating stock and consumption accounts.

A goods issue to a cost center creates an FI transaction that debits a material consumption expense account and credits a material stock (inventory) account. The cost center is debited with the value of the goods issued using a primary cost element.

ÂŠ SAP AG

TERP10

14-28

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ďŁŠ SAP AG 2006

Direct activity allocation deals with the measurement, posting, and allocation of an organizational activity.

You need to create the corresponding (measurable) tracing factors in the SAP system. These are know as "#$%&%$'!$'()*!in Cost Center Accounting. To directly allocate activity, create an activity type.

If you want to enter a direct activity allocation, enter the cost center that provides the activity (sender cost center), the object that receives the activity (receiver), the type (activity type), and the quantity of the activity provided. Note that only one cost center from the sender can be allocated to an internal activity allocation. The receiver can be any real Management Accounting object such as a cost center, an order, a project, and so on.

To allocated activities directly, you need to define which cost centers are to provide which activity types, by planning activity output. You do this by planning activity output.

During activity allocation, the sender cost center is credited, and the receiving cost objects are debited. Debiting and crediting are executed using a secondary cost element, category 43. Debiting and crediting are the activity provided, multiplied by the activity price.

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

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

ÂŠ SAP AG

TERP10

14-29

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! 4"1<:2,"(/::*#2,$*&  SAP AG 2006

This is an example of a Sender-Receiver relationship within an Allocation Cycle. The same principle applies to Periodic Repostings, Distributions and Assessments. •

Here, the sending Cost Center has costs to allocate to the receiving Cost Centers. This allocation will be done using an appropriate Tracing Factor (a user-defined key for determining cost and quantity assignments in periodic allocations, in this case a Statistical Key Figure representing the Number of M² Floor Space that each Receiving Cost Center occupies).

•

The allocation cycle uses this information to determine the costs to be allocated to each Receiving Cost Center as follows: −

Receiving Cost Center “Administration” occupies 40 M² Floor Space

−

Receiving Cost Center “Production” occupies 360 M² Floor Space

−

Total number of M² Floor Space is 400

−

Therefore, “Administration” is allocated costs of;

−

Material Costs = (40/400) * 3000 = 300

−

Wages Costs = (40/400) * 4000 = 400

TERP10

14-30

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ďŁŠ SAP AG 2004

An Assessment is designed for the allocation of primary and secondary costs from a sender cost center to receiver controlling objects. Only cost centers or business processes may serve as senders in an assessment allocation.

The receivers on an assessment can be other cost centers, WBS elements, internal orders, cost objects, or business processes. You can restrict the allowed receiver types in Customizing.

Primary and secondary costs are allocated at period-end closing according to rules defined in the assessment cycle. In the example above, the allocation rule uses statistical key figures to determine the allocation amount for each receiver. Other rules are also available, depending on your requirements.

Each segment of an assessment cycle is assigned an assessment cost element (secondary cost element category 42). All costs allocated in an assessment are classified on the receiver(s) with these assessment cost elements. Alternatively, you can use an allocation structure to define which cost elements are to be allocated under which assessment cost elements. You can assign individual cost elements, cost element groups or intervals to an assessment cost element. The allocation structure can be stored during segment maintenance.

Similar periodic allocations are: Distribution, Periodic Reposting, Indirect Activity Allocation or Template Allocation.

Line items are recorded for the sender and receiver sides in order to document the allocations in detail. The original cost elements are not displayed on the receivers; therefore, an assessment allocation is useful when the breakdown of costs is unimportant to the receiver.

Similarly to a distribution, an assessment updates the partner in the totals record.

An assessment can be reversed and repeated as often as desired.

ÂŠ SAP AG

TERP10

14-31

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 SAP AG 2006

TERP10

14-32

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 SAP AG 2006

TERP10

14-33

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 SAP AG 2004

An Internal Order is an extremely flexible CO tool that can be used for a wide variety of purposes to track costs and, in some cases revenues, within a controlling area. Internal orders provide capabilities for planning, monitoring, and allocation of costs.

Internal orders may be used for a variety of purposes, and can be grouped into four general categories: •

Overhead orders: Used to monitor overhead costs incurred for a particular purpose, such as conducting a trade fair, or tracking costs for maintenance and repair work.

•

Investment orders: Used to monitor costs incurred in the production of a fixed asset, such as building a storage facility.

•

Accrual orders: Used to offset postings of accrued costs (costs calculated in CO) to cost centers.

•

Orders with revenue: Used to replace the cost accounting parts of SD customer orders if SD is not being used, so that both costs and revenues can be tracked; or to monitor revenues not affecting the organization’s core business (such as miscellaneous revenues).

TERP10

14-34

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 SAP AG 2006

Costs are normally planned for orders that have a long life cycle. Orders with a short life cycle, such as for unexpected small repairs, are normally not planned.

Three different cost planning levels are available for planning internal orders: •

"#$%&''!('&))*)+ - is the simplest level for planning order costs. You can plan overall values and annual values irrespective of the cost elements.

•

,%*-&%./0$12)3&%.!1204!&)3!%$#$)5$!('&))*)+!can be used if you have detailed information about an internal order. For manual planning purposes, primary/secondary cost and revenue planning comprises the planning of primary costs, activity inputs, and revenues.

•

6)*4!1204*)+ can be used to carry out more detailed planning than is possible on cost elements.!

TERP10

14-35

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ďŁŠ SAP AG 2006

An internal order is a bucket that allows a better view of costs that could not be itemized in detail in a cost center.

An order can be real or statistical (informational postings only). If it is a statistical posting, the cost object that the internal order is attached to would receive the real posting.

ÂŠ SAP AG

TERP10

14-36

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ďŁŠ SAP AG 2004

A commitment identifies costs which will be incurred in the future for materials and services requested or ordered. By recording commitments, as well as actual costs, you can compare the funds you have allocated to your planned or budgeted costs to determine funds availability.

Commitments for future costs are created in the Purchasing function of the Materials Management component.

A commitment is recorded automatically when you assign an overhead order to a purchase requisition or purchase order line item.

You reduce the commitment by posting a goods receipt against a purchase order. Actual costs are posted to the internal order. This process continues until the purchase order is closed and the commitment is reduced to zero.

You must activate commitment management in Management Accounting for each controlling area.

ÂŠ SAP AG

TERP10

14-37

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ďŁŠ SAP AG 2006

Internal orders are usually used as an interim collector of costs and an aid to the planning, monitoring, and reporting processes. When the task is complete, the costs have to be passed on to their final destination (cost center, fixed asset, profitability segment, ... etc.). This process is called "settlement". It is another form of periodic cost allocation.

Settlement may occur at the end of each period, or at the end of the orderâ&#x20AC;&#x2122;s life, depending on the type of order and its business purpose.

An order settlement can be made to numerous different types of receivers, as long as the receivers are defined as valid in customizing and no impending system restrictions (such as locks) prevent settlement. Examples of possible settlement receivers include cost centers, other orders, projects, profitability segments, fixed assets, and G/L accounts.

A settlement rule must be defined for each order. This rule is defined in the order master record. It may specify that all of the costs on the order are settled to a single receiver, or may be split to multiple receivers.

Settlement can be structured quite flexibly with the use of the many available settlement options.

ÂŠ SAP AG

TERP10

14-38

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 SAP AG 2006

TERP10

14-39

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 SAP AG 2006

TERP10

14-40

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ďŁŠ SAP AG 2006

A profit center is a management-oriented organizational unit used for internal controlling purposes. If you divide your enterprise into profit centers, you can analyze the areas of responsibility and delegate responsibility to distributed units, which then become companies within the company. Profit Center Accounting enables you to set up your profit centers according to products (product lines, divisions), geographical factors (regions, offices, or production sites) or functions (production, sales).

ÂŠ SAP AG

TERP10

14-41

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 SAP AG 2006

A profit center is a management-oriented organizational unit used for internal controlling purposes. Dividing your company up into profit centers allows you to analyze areas of responsibility and to delegate responsibility to decentralized units, thus treating them as "companies within the company". EC-PCA lets you set up your profit centers according to product (product lines, divisions), geographical factors (regions, offices or production sites) or function (production, sales).

Profit Center Accounting (PCA) allows you to calculate internal measurements of profitability. This internal view of profitability, then, reflects the success of a given profit center at meeting the profitability goal for which it was given responsibility.

Account Assignment Logic in Controlling: •

When Controlling is active, each posting to a revenue or expense account that has been set up as a cost element in CO requires an account assignment object. This specifies where the revenue or cost will reside in CO. Examples of real account assignment objects are cost centers, internal orders, production orders, profitability segments, etc. Note that profit centers are not real account assignment objects!

•

The master records of controlling objects contain a profit center field. When Profit Center Accounting is active, the various controlling objects are linked or assigned to the profit center identified in that field. This causes the system to generate a statistical posting (additional posting) in EC-PCA to that profit center whenever there is a debit or credit posting to the object.

TERP10

14-42

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ďŁŠ SAP AG 2006

Profit center planning is an integral part of overall business planning. Profit centers illustrate particularly well the integrated nature of business planning because the planning data is essentially generated by other applications and supplemented/modified in profit centers. Profit center planning is part of short-term planning that covers one fiscal year.

During the planning process, the individual planning areas are combined into an integrated planning network. You can use different plan versions to account for changes during the planning process or to enable different planning scenarios to be used for a given time frame.

Profit center planning involves two steps. First, the planning data is transferred to the profit centers from cost centers, internal orders, profitability analysis, and product cost planning. The planning data can then be modified directly in the profit centers.

ÂŠ SAP AG

TERP10

14-43

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ďŁŠ SAP AG 2006

Profit Center Accounting enables you to draw conclusions on the internal aspects of profitability. This internal view of profitability reflects the success of a given profit center at meeting the profitability goal for which it was given responsibility.

The Information System is used for evaluating plan and actual data. Numerous standard reports are provided, and you can create your own custom reports as well. Reports can be executed for profit centers or profit center groups.

ÂŠ SAP AG

TERP10

14-44

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 SAP AG 2006

TERP10

14-45

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 SAP AG 2006

TERP10

14-46

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ďŁŠ SAP AG 2004

You can use Profitability Analysis (CO-PA) to analyze the profitability of segments in your external market. These segments can be defined by product, customer, geographical area, or other characteristics, and by your internal organizational units, for example, company code or business areas.

The aim of Profitability Analysis is to provide the board of directors, sales and distribution, marketing, planning, and other groups in your organization with market-oriented decision support.

ÂŠ SAP AG

TERP10

14-47

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 SAP AG 2004

The system uses the combination of characteristic values to automatically create, during a posting, the affected market segment called the profitability segment.

The profitability segment is generated automatically.

Characteristics answer the question: “About what aspect do I want to report?”. Examples of characteristics are divisions, regions, products, and customers.

Characteristic values answer the question: “What values can I have for the characteristics?”. Examples of characteristic values are Region south, Region North.

Value fields answer the question: “Which key figures do I want to track and analyze?”. Examples of value fields include gross sales, surcharges, discounts, and cost of sales.

TERP10

14-48

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ďŁŠ SAP AG 2004

You can analyze the profitability of a particular product group tat you are selling to a certain customer. You can set up Profitability Analysis so it uses characteristics that are relevant for defining the market segments of your enterprise. Each unique combination of characteristic values, for example, sale of product A to customer Y, defines a profitability segment.

You also need to specify which of the values that affect profitability are to be analyzed for this object. These values are key figures. You can, for example, define which revenue types and expense/cost categories are to be used for determining a value for the trade margin according to the requirements of your enterprise. Profitability Analysis also gives you the option of choosing relevant values for the different users of your enterprise. If different types of users define the trade margin differently, you can define different key figures for each trade margin according to each specific requirement.

Profitability Analysis includes a multidimensional reporting tool for creating reports that analyze data for any market segment and any profitability measure.

ÂŠ SAP AG

TERP10

14-49

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6#4+'"7+-#8+'()7+&#/ ! 9%.&+&:7+5'.&7"+;'&'+4.7;+%-+!"#$%&'(%)%&*+,-')*.%. ! <7$%-7+&:7+14"1#.7+#$+!"#$%&'(%)%&*+,-')*.%. ! <7.2"%(7+&:7+$)#8+#$+;'&'+&#+!"#$%&'(%)%&*+,-')*.%. ! !"#27..+'+!"#$%&'(%)%&*+,-')*.%.+;"%));#8-+"71#"&+

 SAP AG 2006

TERP10

14-50

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+'('85(&#,&<%*-#,(#:('8-*('#1-&?(@#%(>-<<(35(=3<5('#/ ! 7-*'('85(&#91#,5,'*(#:(!"#$%&'()#*'(+&&#%,'-,. ! ;5*&"-35('85(1"#$%&'(&#*'(1<=,,-,.(#65"6-5> ! ;5*&"-35(8#>('#(%1$='5('85(*'=,$="$(&#*'( 5*'-9='5(#,(=(9='5"-=<(9=*'5"

 SAP AG 2006

TERP10

14-51

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 SAP AG 2006

Product Cost Accounting is concerned with all aspects of planning the cost of producting products or services, as well as tracking and analyzing the actual costs.

Product Cost Accounting consisits of the following components: •

Product Cost Planning – used to estimate the costs to produce goods or services.

•

Cost Object Controlling – collects costs incurred during production of a produt or service using cost objects such as production orders.

•

Actual Costing and Material Ledger – provides actual costs for each material at the end of the period.

TERP10

14-52

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ďŁŠ SAP AG 2006

Product Cost Planning is used to estimate the costs to produce goods or services. If a quantity structure (bill of material and routing) is available in Manufacturing Planning, then the system can automatically create a cost estimate based on this data. If no quantity structure is available, in the SAP system, then you can either enter the costing items manually with the unit costing tool or transfer them automatically from a non-SAP system using batch input.

In!Cost Object Controlling!the costs incurred during production of a product or service are collected on cost objects, such as production orders. Several different types of cost objects are available, depending on your requirements. These cost objects include sales orders, production orders, process orders, and production cost collectors.

Cost Object Controlling focuses on simultaneous costing and the period-end closing. Actual production costs are cumulated alongside raw material consumption when completing the work. This information allows you to compare planned and actual costs for any phase of the production process. Period-end closing calculates the value of goods still in production (work in process) and the variances between the cost estimate and the actual costs, and settles them to other components such as Profitability Analysis and Financial Accounting.

Actual costing with the material ledger is used to provide actual costs for each material at the end of the period. Materials and their movements are valuated with a standard price during the period. Any variances with respect to this standard are collected in the material ledger when invoices are recieved or orders settled. During period-end closing, these variances are used to calculate an actual price for the material in the closed period.

ÂŠ SAP AG

TERP10

14-53

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 SAP AG 2004

When you create a cost estimate with a quantity structure, you must enter the costing variant, the material, the plant, and the lot size. The dates proposed from the costing variant specify the following: •

The period of validity of the cost estimate (costing date from/to)

•

The selection date for the bill of material and routing (quantity structure dates)

•

The pricing data for the material components and activities (valuation date)

The costing results can be saved and displayed as itemizations, cost element itemizations, or cost component splits. The itemization shows detailed information about the origin of the costs, such as the quantities and prices of the materials and internal activities used.

The "#$%!&'&(&)%!*%&(*+,%*#) groups the individual costing items into cost elements. The cost elements group the costs in order of apperance. Cost elements are determined via account determination for materials, via activity type master record or via activity type planning for activities, and via the process master record for processes.

The "#$%!"#(-#)&)%!$-'*% groups the cost elements into cost components. When a multilevel structure is costed, the cost component split is rolled up so that the original identity of the costs is retained for analysis.

TERP10

14-54

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ďŁŠ SAP AG 2006

"#$%!&#''()!is used to ensure that the cost of goods manufactured, material and production costs, of all materials in a multilevel bill of material (BOM) are included in the cost estimate of the higherlevel material. This is achieved by assigning the costs in a cost estimate to cost components.

When a cost estimate for a multilevel BOM is created, the costs are rolled up. That is, the cost components for the cost component split are passed upward in the hierarchy to the cost estimate of the higher-level material.

ÂŠ SAP AG

TERP10

14-55

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 SAP AG 2004

Marking and releasing a standard cost estimate updates the standard price for the material in the material master record. This results in the inventory being revaluated.

The following prerequisites must be met before a standard cost estimate can be marked or released: •

Standard cost estimate must be free of errors (status KA, costed without errors).

•

The marking and release must be allowed. The company code and period in which the standard cost estimate can be marked with a set valuation variant are entered in the authorization for a marking. The authorization should be set up once per period by the employee responsible. If you mark a standard cost estimate, the results are updated in the material master records as the future standard price.

When you release the standard cost estimate, these future prices are updated as the current standard price.

You can release a standard cost estimate only once per period, unless you delete the previously released standard cost estimate (using a special program) from the database. You should also always check the standard cost estimate to ensure that it is correct before you release it for a product. Specialized reports in the Information System allow you to do this.

TERP10

14-56

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=&$>< 78)#&,?@A++8B,#&,? !"#$%&"'(!")#$%(*%&+$) ! *'",,$-(.%&+$)(/0(10(",-(2 ! 3"456")$-(.%&+$) ! 7899$%+&"'(.%&+$) ! *%&+$(+8,#%8'

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 SAP AG 2006

"#$%%&'!()*+&,!-.!/.!$%'!01 These can be used for raw materials and purchased parts, and to valuate the materials in the cost estimate.

2$345$,&'!$%'!+677&)+*$#!()*+&,1 These prices are entered for purchased parts in inventory costing for values such as the determination of lowest value. An inventory cost estimate can use these prices for valuation, and then update the costing results for finished and semifinished products in these fields.

")*+&!+6%8)6#1 Indicator that controls which price is used to valuate the inventory of a material. The following options are available: •

Standard price

•

Moving average price

29&,&!()*+&,!$)&!:,&'!86!;$#:$8&!<66',!76;&7&%8,!=*89*%!7>?@"!AB"!$%'!86!;$#:$8&! *%;&%86)*&,1

A standard cost estimate can be used to update the standard price.

You can branch from the accounting and costing views to the results of standard cost estimates. These results update the standard price.

TERP10

14-57

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ďŁŠ SAP AG 2006

Price control plays a crucial role in "#$%&'#(!)#(*#$'+,. When the price control indicator is set to !, the inventory is valuated at standard price. In addition, goods movements are valuated directly in the System using a price selected in accordance with the price control indicator.

If the standard price was updated by a standard cost estimate, it can be used in -+.$!/01%2$! -+,$&+((',3. The system can use the itemization of standard cost estimates to determine the target costs for manufacturing orders. The difference between target cost and actual cost can be analyzed at the level of variance categories, such as quantity or price variances. The saved itemization provides the basis for the variance calculation.

In 4&+5'$#0'('$6!7,#(6.'., you can use standard cost estimates (or other material cost estimates) to compare the revenues of the billed quantity with the cost component split of the product.

A standard price is also required in the Material Ledger to determine the actual price.

ÂŠ SAP AG

TERP10

14-58

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 SAP AG 2006

TERP10

14-59

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 SAP AG 2006

TERP10

14-60

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At the conclusion of this exercise, you will be able to: • Create master data for Cost Center Accounting • Post a direct activity allocation • Enter business transactions to post expenses to a cost center • Carry out period-end closing for a cost center • Process Cost Center reports Your company is experiencing growth and change. There is a new emphasis on product development. A new Engineering department has been created to support product redesign. You want to be able to accumulate the costs for this new responsibility area, therefore you will create a new cost center. The Engineering department will charge their time to other cost objects. They will use an activity type to post their time. You will create an activity type and in activity planning, you will assign the activity type to the Engineering cost center. The Engineering department is incurring costs. You need to enter these business transactions using Financial Accounting and Materials Management. At period end, all of the Engineering costs should be allocated and the balance zero. Therefore, you will create an assessment cycle to perform this allocation. Using the reporting tools, you will process a cost center report to verify the accuracy of these posting. 1-1

6%$.+$!.!7$&2*8.%9!62(+!":$0$*+ Create a secondary cost element ;<==>> in controlling area (?===). Make sure that the cost element is valid for the entire fiscal year. Name the cost element "*/'*$$%'*/ 7$%@'&$(!and assign the cost element category ABC!!Save the new cost element. Explain how you can use a cost element of category 43.

TERP10

14-61

1-2

!"#$%#&$&!'(%&!#)%#"& Create an Engineering cost center, named *+,--##. in controlling area (/000) and in the German subsidiary company code (/000). Make sure that the cost center is valid for the entire fiscal year and that it is assigned to the 12!030 node on the standard hierarchy. Cost center *+,-455, *)67)##"7)6&,"'89&55, is a service cost center category (1), which will be assigned to the !'"9'"$%#&:%;#" business area (<<00) and to the =)%#")$>& ?#"@7A#( profit center (/300). Make sure that the cost center is locked only against planning and posting revenues. Save your cost center master data.

1-3

!"#$%#&2A%7@7%B&CB9#& Create activity type *+,455 to describe the productive output of the new Engineering cost center. Create the activity by referencing activity type /3D/. Make sure that the activity type is valid until the last day of the current year. Enter *)67)##"7)6&,"'8955 as the name and description. Use activity type category / for manual entry and manual allocation. Use your new cost element ED0055&*)67)##"7)6&?#"@7A#( as the allocation cost element. Use price indicator FG&

1-4& H>$)&H"7A#(&I'"&2A%7@7%B&CB9#(& Define a planned price for the *+,455 activity type at cost center *+,-455G&&&

1-5

1-4-1

Choose the planner profile ?2H*2?J.

1-4-2

Use planning layout /4DE/&K$A%7@7%B&%B9#&9>$))7)6L to plan the price for activity type *+,455 on the engineering cost center *+,-455. Use form-based entry.

1-4-3

Plan a hourly engineering rate of M0&*N-&for all periods of the current fiscal year in version 0G&

*)%#"&O7"#A%&2A%7@7%B&2>>'A$%7')& The Engineering department spent 40 hours working on product development. Create an activity allocation to allocate the 40 hours of activity type *+,455 from cost center *+,-455 to cost center 3M00&-PO. Use the entry variants cost center and list entry. Post your document.

ÂŠ SAP AG

TERP10

14-62

1-6

!"#$%&'%()*+'#+%$"%&%,"#$%,+'$+The Engineering department has incurred some expenses. Post an expense in the General Ledger (FI) to a cost center and review the costs that are transferred into CO. 1-6-1

Create a G/L account posting with todayâ&#x20AC;&#x2122;s date for the purchase of operating supplies for company code (.///) in currency (01. Enter a debit amount of ./,/// to G/L account 2/3///. Specify that the offsetting credit is to G/L account ..3.//4%%% What !""#" message is displayed?

1-6-2

Enter (561788 in the cost center field to charge the raw materials costs to your engineering cost center. Post the document. Record the Financial Document Number:

1-6-3

Process the $#%&'(!)&!"%*'+(&,+-./-+).0+"1+)(!'report for the current period and plan version /. Execute the report for your engineering cost center (5617884

1-6-4

Drill down to the original document. Is this the same document that you posted in exercise 2-6-2?

1-7

,-+&$+%&'%9##+##:+'$%,;<=+% At period-end, you want to allocate all of the remaining costs charge to the Engineering cost center to the Pump Production cost centers. Create an assessment cycle and segment to allocate these costs. 1-7-1

Create an actual assessment cycle 99,788, which starts on the >?-#$%@&;%">%$A+% <B--+'$%>?#<&=%;+&-. Give the cycle the description 6-"B*%88%9##+##:+'$. So that cycles created in class can be processed at the same time, you need to assign your cycle to a!cycle run group"!!Create a cycle run group with the name 61884

1-7-2

Attach the segment 9CC(CC88D with the description C+-E?<+%88%9##+##:+'$. Enter assessment cost element (F3.3//). Allocate .//% of the actual posted amounts from your sender cost center. The tracing factor, which you enter on the same screen, allocates fixed percentages.

1-7-3

The sender of the allocation is your engineering cost center (561788. Enter cost element group G9C%for the allocation. The receivers of this allocation are cost centers 2HH/%and 2H3/4%

1-7-4

Go to the'2!(!10!"'3"+(1)4'5+(&#"'tab to define a cost allocation of IJ for cost center 2H3/ and KIJ%for 2HH/. Run a formal check of your cycle and segment. Save your cycle. 1+:&?'%?'%$A+%()+<B$+%9<$B&=%9##+##:+'$L%M'?$?&=%C<-++'4%

ÂŠ SAP AG

TERP10

14-63

1-8

!"##$%&'(%()*%+,('"-%+..*../*0(% Process the actual assessment for your engineering cost center. 1-8-1

First, execute the assessment as a test run for your cycle (++!122) and the current period. Select processing with !"#$%&"'(&%)#).

1-8-2

Execute the assessment as an update run to post your allocation. Deselect *")#( +,-.

1-8-3

Process the ./)#(."-#"+)0(12#,$&34&$-35$+%$-2" report for the current period and plan version 3 to view the effect of the assessment on your cost center 45671228. What is the balance on your cost center?

ÂŠ SAP AG

TERP10

14-64

!"#$%&'#'( )*&+,(-.*./#0#*+(1%%23*+&*/( 425&%,(6*+#$*.7(8$9#$'(

After completing this exercise, you will be able to: • Create an internal order • Explain the concept of commitment management • Settle an internal order Your company is expanding their product development activities. To be able to collect these costs, you will create an internal order. You will create a purchase order and post a goods receipt for your order, thereby enabling you to gain an insight into commitment management. Finally, at period-end the order costs should be allocated to the cost center responsible for the costs. . 2-1

:$#.+#(.*(6*+#$*.7(8$9#$( Create an overhead order for accumulating the costs relating to product development. The costs will be settled each accounting period to cost center ;<==(>(?(@A(

2-2

2-1-1

Use the Order Manager to create the internal order. Use order type 6*+#$*.7( 8$9#$(B(@#C#7250#*+(D=E==F. Name your order G$293%+(@#C#7250#*+(:2'+'( H$235(II and assign it to the :2$52$.+#(8+J#$ business area (KK==) and 6*+#$*.7(L#$C&%#' profit center (E;==). Identify your engineering cost center !MH>NII as the responsible cost center. Release the order. Do NOT save your order yet.

2-1-2

Create a periodic settlement rule to settle E==O of the actual costs to the R & D cost center D;<==F. Save the order. Record the internal order number.

:200&+0#*+(-.*./#0#*+( The personnel working on the product development activities, are focusing their attention on the Electronic Turbodrive component of the pump. They would like to purchase a component of the Turbodrive, material >N4<II, to determine if improvements can be made. Create a purchase order((for your internal order and check the resulting commitment posted against it. 2-2-1

Create a purchase order for vendor E===, purchasing organization E===P( purchasing group =II, to order E== pieces of material >N4<IIP(at a cost of !)>( Q=(5#$(5&#%#A((Specify that the purchase order is to be charged to your internal order account assignment category R. Enter a delivery date of today and ignore any delivery date warning messages. Save your purchase order and record the document number.

TERP10

14-65

2-2-2

Check that the commitment has been record for your internal order. Process the !"#$"%&'()*+,-./-,0.12334*3$0*'report for the current period and plan version !. Execute the report for your internal order. Is there an amount in the commitment column?

2-2-3

Post a goods receipt for the purchase order.

2-2-4

Review the effect of the goods receipt on your internal order. Process the !"#$"%&'()*+,-./-,0.12334*3$0*'report for the current period and plan version !. Execute the report for your internal order. What effect did the goods receipt have on the commitment?

2-3

You have completed the actual postings on your internal order. Now settle it to the R & D that is responsible for the costs incurred. 2-3-1

Carry out an actual cost settlement for your internal order. For the settlement and posting periods, use the current period.

2-3-2

Check the balance of your internal order. Run the !"#$"%&'()*+,-./-,0.5,"4,0)$ report for the current period and plan version !. What is the balance on the your order?

ÂŠ SAP AG

TERP10

14-66

!"#$%&'#'( )*&+,(-.*./#0#*+(1%%23*+&*/( 425&%,(6$27&+(8#*+#$(1%%23*+&*/(

After completing this exercise you will be able to: • Explain the function of the Profit Center Accounting assignment monitor • Process a Profit Center Accounting report You are satisfied that the costs of your company are being properly recorded in Controlling. You now want to verify that the costs are also being posted correctly in Profit Center Accounting. You first want to ensure that all cost centers are assigned to profit centers. You then want to review the costs posted to a profit center. 3-1

9:5+&2*.;<(6$27&+(8#*+#$(1%%23*+&*/(1''&/*0#*+(-2*&+2$( You need to verify that all of the production cost centers are assigned to profit centers. Run the assignment monitor for cost center category =(5$2>3%+&2*?( Are there production cost centers not assigned to a profit center?

3-2

6$2%#''(.(6$27&+(8#*+#$(@#52$+( You need to review the plan and actual costs posted to all of your company’s profit centers. You would also like to see this data summarized by quarter for profit center =ABB. Process the !"#$%&'()*&)"'+%,&-'!./*012&3/.'report for the current period and plan version B. Execute the report for the profit cost group C1D1EED6@84@?FE684. Double click on profit center =ABB?((Double click again on the !"(&"4"5673/"&)"'2#859' /2&3/.6 What is the first quarter amoung for Operating Supplies Consumed?

TERP10

14-67

TERP10

14-68

!"#$%&'#'( )*&+,(-.*./#0#*+(1%%23*+&*/( 425&%,(6$27&+.8&9&+:(1*.9:'&'(

After completing this exercise, you will be able to: â&#x20AC;˘ Use drilldown reporting to analyze the data for different profitability segments.

The business transactions have been entered in Production and sales and Distribution. You now want to examine the results from various market segments. You want to know where your profits rose and where they fell, and analyze the causes of these changes.

4-1

6$2%#''(.(;2*+$&83+&2*(-.$/&*(<#52$+( Examine the results for your company. Run a report in Profitability Analysis for the operating concern =>?!1). Process the Contribution Margin report 1;@A@ for the %3$$#*+(7&'%.9(:#.$ and plan version BB@ to view the results for different market views. 4-1-1

Drill down to view the results for the Hamburg plant (B@@@). What is the gross revenue for this view?

4-1-2

Drill down from plant B@@@ to view sales and revenue data by division. Which division had the highest gross revenue?

ÂŠ SAP AG

TERP10

14-69

TERP10

14-70

!"#$%&'#'( )*&+,(-.*./#0#*+(1%%23*+&*/( 425&%,(6$273%+(82'+(1%%23*+&*/(

After completing this exercise, you will be able to: â&#x20AC;˘ Create and release a standard cost estimate

Your company has redesigned their most popular pump. As a result, of the changes to the bill of material, you want to update the standard price in the material master. You will create a standard cost estimate using the quantity structure. You will then mark and release the cost estimate to the material master. 5-1

8$#.+#(.(9+.*7.$7(82'+(!'+&0.+#( Create a standard cost estimate for material :;<=>> in plant =???(with costing variant 668=. Change the default for the !"#$%&'()*$+(,-". to . today. Leave the other default data for !"#$%&'()*$+(/"0(1$2(3$-45$4-+()*$+(and 6*74*$%"&()*$+ as is. 5-1-1

On the !-+*$+(8*$+-%*7(!"#$(9#$%.*$+(:%$;(14*&$%$2(Structure screen, review the cost calculation results. Expand the panel on the left side of the screen. Select the pump and expand the subtree to display all the material components in a hierarchy. What is the cost of pump :;<>>@( !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!(

5-1-2 5-2

Save the costing with itemization and log.

-.$A(.*7 :#B#.'#(+C#(82'+(!'+&0.+#(( 5-2-1

To use the result of this costing as the future standard price, you must mark the cost estimate by choosing <-%5+(=>?*$+ from the menu. After marking the cost estimate, display the !"#$%&'(@ view of the material master record for :;<>> and review the future price that is entered in the material master record.

5-2-2

Release the cost estimate for material :;<=>> so that it becomes the current standard price. Check this in the !"#$%&'(@ view(in the material master record.

ÂŠ SAP AG

TERP10

14-71

TERP10

14-72

!"#$%&"'() *'&%+),-'-./0/'%)122"$'%&'.) 3"4&2+)5"(%)5/'%/6)122"$'%&'.)

1-1

56/-%/)-)(/2"'7-68)2"(%)/#/0/'% Create a secondary cost element 9:;;<< in controlling area (=;;;). Make sure that the cost element is valid for the entire fiscal year. Name the cost element >'.&'//6&'. !/6?&2/()and assign the cost element category @AB))Save the new cost element. !""#$%&'%()!))*#%&+#,,'%()!))*#-&)*.%&.+)!""#$%&'%()!))/0-&.+)10&0)!))*#-&) 2,.3.%&)!))4%5'6'5$0,)7+#".--'%()!))*+.0&.)8."#%50+9)CD1;9E) 4:);+#3;&.5<).%&.+)!""")0-)&=.)*#%&+#,,'%()!+.0> a) Enter the following data: F&/#7)

G-#$/))

Cost Element

9:;;<<)

Valid From

F&6(%)7-8)"H)2$66/'%)H&(2-#)8/-6)

I-(%)7-8)"H)2$66/'%)H&(2-#)8/-6)

b) Choose #$%&'()*$&$)and enter the following data on the next screen: F&/#7)

G-#$/))

Name

>'.&'//6&'.)!/6?&2/()

Cost Element Category

@A)

c) Choose +$,'Explain how you can use a cost element of category 43. ?'&=)"#-&).,.3.%&)"0&.(#+9)@A<)9#$)=06.)-&';$,0&.5)&=0&)&='-)"#-&).,.3.%&)B',,)C.)$-.5) :#+)'%&.+%0,)0"&'6'&9)0,,#"0&'#%-)#+);+#".--)0,,#"0&'#%->))4%&.+%0,)0"&'6'&9)0,,#"0&'#%-) +.-$,&)'%)&=.):,#B)#:)"#-&-):+#3)0)"#-&)".%&.+)&#)#&=.+)"#%&+#,,'%()#CD."&-)E"#-&)".%&.+-<) #6.+=.05)#+5.+-<);+#5$"&'#%)#+5.+-<).&">F)C0-.5)#%)&=.)%$3C.+)#:)0"&'6'&9)$%'&-) ;+#6'5.5)C9)&=.)-.%5.+)&#)&=.)+.".'6.+>))G=.)0,,#"0&.5)"#-&-)0+.);#-&.5)$-'%()&='-)"#-&) .,.3.%&)"0&.(#+9>))

ÂŠ SAP AG

TERP10

14-73

1-2

!"#$%#&$&'()%&'#*%#"& Create an Engineering cost center, named +,-.-##/ in controlling area (0111) and in the German subsidiary company code (0111). Make sure that the cost center is valid for the entire fiscal year and that it is assigned to the 23!141 node on the standard hierarchy. Cost center +,-.566, +*78*##"8*7&-"(9:&66, is a service cost center category (2), which will be assigned to the !(":("$%#&;%<#" business area (==11) and to the >*%#"*$?& @#"A8'#) profit center (0411). Make sure that the cost center is locked only against planning and posting revenues. Save your cost center master data. !""#$%&'%()!&&*#%&+#,,'%()!&&*#-&)*.%&.+)!""#$%&'%()→ /0-&.+)10&0)→ *#-&) *.%&.+)→ 2%3'4'3$0,)5+#".--'%()→ *+.0&.)BC@10D& a) Enter the following data: E8#?F&

G$?9#&&

Cost Center

+,-.566&

Valid From

E8")%&F$H&(I&'9""#*%&I8)'$?&H#$"&

J$)%&F$H&(I&'9""#*%&I8)'$?&H#$"&

b) Choose !"#$%&'("$"'and enter the following data on the next screen: E8#?F&

G$?9#&&

Name

+*78*##"8*7&-"(9:66&

Person Responsible

K(9"&,$L#&

Cost Center Category

Hierarchy Area

23!141&

Company Code

0111&

Business Area

==11&

Profit Center

0411&

c) Choose the )*+$&*,'tab. Under -*./0'verify that only 1.$2",'3%4%+2%#'and 5,"+' 3%4%+2%#'are selected. d) Choose 6"4%7 &

TERP10

14-74

1-3

!"#$%#&'(%)*)%+&,+-#& Create activity type ./0122 to describe the productive output of the new Engineering cost center. Create the activity by referencing activity type 3453. Make sure that the activity type is valid until the last day of the current year. Enter .67)6##")67&0"89-22 as the name and description. Use activity type category 3 for manual entry and manual allocation. Use your new cost element :5;;22&.67)6##")67&<#"*)(#= as the allocation cost element. Use price indicator >?& !""#$%&'%()!&&*#%&+#,,'%()!&&*#-&)*.%&.+)!""#$%&'%()→ /0-&.+)10&0)→ !"&'2'&3) 435. → 6%7'2'7$0,)8+#".--'%()→ *+.0&.)@AB;3C& a) Enter the following data: D)#EF&

G$E9#&&

Activity Type

./0122&

Valid From

D)"=%&F$+&8H&(9""#6%&H)=($E&+#$"&

B$=%&F$+&8H&(9""#6%&H)=($E&+#$"&

Copy from area

Activity Type

3453&

b) Choose !"#$%&'("$"'and enter the following data on the next screen: D)#EF&

G$E9#&&

Name

.67)6##")67&0"89-22&&&

Description

.67)6##")67&0"89-22&

Activity Type Category

Allocation Cost Element :5;;22& Price Indicator

c) Choose )"*%+

TERP10

14-75

1-4

Plan Prices for Activity Types Define a planned price for the !"#$%% activity type at cost center !"#&$%%'((( 1-4-1

Choose the planner profile )*+!*),. !""#$%&'%()!((*#%&+#,,'%()!((*#-&)*.%&.+)!""#$%&'%()→ /,0%%'%())→ 1.&) /,0%%.+)/+#2',.))-.+/01( In the !"#$%&'((")$%)*+,&"$dialog box enter )*+!*),'( Choose the -*(+,).$/)*+,&"$0"(#")1$icon.

1-4-2

Use planning layout 2$342(-5678987:(7:;<(;=5>>8>?1 to plan the price for activity type !"#$%% on the engineering cost center !"#&$%%. Use form-based entry. !""#$%&'%()!((*#%&+#,,'%()!((*#-&)*.%&.+)!""#$%&'%()→ /,0%%'%())→ !"&'3'&4)5$&6$&7/+'".-)!(*80%(.)-.+341( a) Enter the following data:( @8<=A(

B5=C<((

Version

From period

To period

23(

Fiscal year

DCEE<>7(:<5E(

Cost center

!"#&$%%(

Activity Type

!"#$%%(

Form-Based

)<=<67<A(

b) Select the 23")3,"4$!5)""( icon. 1-4-3

Plan a hourly engineering rate of F/(!G&(for all periods of the current fiscal year in version /'( a) On the 23")3,"4$!5)""(, enter a of 50 in the 6*#'&$'5#7$/),5" field.( b) Save your data.(

TERP10

14-76

1-5

!"#$%&'(%$)#&*)#(+(#,&*--.)/#(."& The Engineering department spent 40 hours working on product development. Create an activity allocation to allocate the 40 hours of activity type !01233 from cost center !014233 to cost center 5677&48'. Use the entry variants cost center and list entry. Post your document. !""#$%&'%()!&&*#%&+#,,'%()!&&*#-&)*.%&.+)!""#$%&'%()→ !"&$/,)0#-&'%(-))!& !"&'1'&2)!,,#"/&'#%&!&3%&.+)9:;<=0>& a) Enter the following data: ?($-@&

A/-B$&&

Doc. Date

C.@/,DE&@/#$&

Version

Scrn var.

F.E#&F$"#$%&

Input type

G(E#&!"#%,&

Sen. CCtr.

!014233&

SActTyp

!01233&

Rec.CCtr

5677&

Total Quantity

57&

b) Choose the !"#$%icon. 1-6

H.E#&/"&!IJ$"E$&#.&/&F.E#&F$"#$%& The Engineering department has incurred some expenses. Post an expense in the General Ledger (FI) to a cost center and review the costs that are transferred into CO. 1-6-1

Create a G/L account posting with today’s date for the purchase of operating supplies for company code (=777) in currency !K4. Enter a debit amount of =7,777 to G/L account 57L777. Specify that the offsetting credit is to G/L account ==L=77M&&& !""#$%&'%()!&&4'%/%"'/,)!""#$%&'%()!&&5.%.+/,)6.7(.+)→ 0#-&'%())→ 3%&.+)586)!""#$%&)9#"$:.%&))9?;67>& NO&J%.PJ#$@Q&$"#$%&).PJ/",&).@$&=777M&

TERP10

14-77

Enter the following data:

!"#$%&

'($)#&&

Document Date

*+%(,-.&%(/#&

Currency

012&

G/L acct (first row)

345444&

D/C

6#7"/&

Amount in doc. cur.

84444&

Tax code

'4&

G/L acct (second row)

885844&

D/C

9:#%"/&

Amount in doc. cur.

84444&

b) Choose !"#$%& What $%%'% message is displayed? !"#$%&%'#($)*%+,-&%$'"#$#../.$(#%%-0#1$2344/56'$789888$.#:5*.#%$-6$ -%%*06(#6'$'/$-$4/6'./,,*60$/;<#4'=& 1-6-2

Enter 0;<2=>> in the cost center field to charge the raw materials costs to your engineering cost center. Post the document. a) In the (')#*($"#$%*field for the debit entry, enter 0;<2=>>? To find the (')#*($"#$%*field, scroll to the right in the debit row. b) Choose +,-$& Record the Financial Document Number:

1-6-3

Process the (')#*.$"#$%)/*,.#0,1231,"2-,%4,".$*report for the current period and plan version 4. Execute the report for your engineering cost center ENGR=>>. 344/56'*60$!&&>/6'./,,*60$!&&>/%'$>#6'#.$344/56'*60 → ?6@/.(-'*/6$ A&%'#($→ B#+/.'%$@/.$>/%'$>#6'#.$344/56'*60→ C,-6D34'5-,$>/(+-.*%/6%$ → >/%'$>#6'#.%E$34'5-,DC,-6DF-.*-64#$@ABCD2BEF485G88H& a) Enter the following data: !"#$%&

'($)#&&

Controlling Area

8444&

Fiscal Year

9)::#I/&J".K($&,#(:&

From Period

9)::#I/&L#:"+%&

To Period

9)::#I/&L#:"+%&

Plan Version

Or value(s)

0;<2=>>&

b) Select$!5$.0#$G&

TERP10

14-78

1-6-4

Drill down to the original document. What type of document is displayed? a) Double-click on the report line for cost element !"#""". b) Double-click on the !"#$%!&'$&(#)%*+$,-.%/0'&%1$&2# report$ c) Double-click the line item with the value of 10,000. Is this the same document that you posted in exercise 2-6-2?

1-7

%&'()'*(+*,--'--.'+)*%/01'* At period-end, you want to allocate all of the remaining costs charge to the Engineering cost center to the Pump Production cost centers. Create an assessment cycle and segment to allocate these costs. 1-7-1

Create an actual assessment cycle ,,%233, which starts on the 45&-)*6(/*74*)8'* 09&&'+)*45-0(1*/'(&. Give the cycle the description :&79;*33*,--'--.'+). Create a cycle run group with the name :<33$ !""#$%&'%()!***#%&+#,,'%()!***#-&)*.%&.+)!""#$%&'%())→ /.+'#012%0) *,#-'%()→ 3'%(,.)4$%"&'#%-)→ !,,#"5&'#%-)→ !--.--6.%&)=>?@AB)* Choose 27&+5-)!)*8",.)→ *+.5&.* a) Enter AAC-## in the !3+.& field. Enter the*first day of the current fiscal year*in the 4$-($%5-$& field. Select the*6'$&(%icon to proceed to the next screen.* b) In the 7&8$%field, enter)9(",:%;;%*##&##2&'$. c) So that cycles created in class can be processed at the same time, you need to assign your cycle to a cycle run group. Choose 9"$"%→ !3+.&%<,'%9(",: and select the !(&-$&%9(",:%icon.* d) Enter the following data:* C5'16*

D(19'**

Cycle Run Group

:<33*

Text

:&79;*33*0/01'*&9+*E&79;*

Choose Confirm (Enter).

f) Acknowledge the message that your cycle run group was created successfully. g)

In the Determine Cycle Run Group dialog box, select Confirm (Enter)

TERP10

14-79

1-7-2

Attach the segment !""#""$$% with the description "&'()*&+$$+!,,&,,-&./. Enter assessment cost element (012133). Allocate 233% of the actual posted amounts from your sender cost center. The tracing factor, which you enter on the same screen, allocates fixed percentages. a) Choose the !""#$%&'()*(+" pushbutton. b) Enter the following data:+ 4)&56+

7859&++

Segment Name

!!:";$$+

Description

#.<).&&').<+!,,&,,-&./+

Assessment Cost Element

012133+

Enter the following data:+

1-7-3

4)&56+

7859&++

Sender Rule

=>,/&6+8->9./,+

Share in %

233+

Actual value origin

"&5&*/&6+

Receiver rule

4)?&6+=&'*&./8<&,+

The sender of the allocation is your engineering cost center #@AB;$$. Enter cost element group C!"+for the allocation. The receivers of this allocation are cost centers 4220 and 4230.+ a) Select the ,(+-(.'/0($(12(.'!tab"+ b) Enter the following data:+

1-7-4

4)&56+

7859&++

Sender Cost Center

#@AB;$$+

Sender Cost Element Group

C!"+

Receiver Cost Center From

DEE3+

Receiver Cost Center To

DE13+

Go to the&0($(12(.&3.#$1+)&4#$"5.&tab to define a cost allocation of FG for cost center DEE3 and HFG+for DE13. Run a formal check of your cycle and segment. Save your cycle. a) Choose the Receiver Tracing Factor tab. b) Enter 5 in the Percent field for cost center 4220. c) Enter 95 in the Percent field for cost center 4230. d) Choose the Segment Header tab. Select the Formal check icon. c) Save the cycle. B&-8).+).+/I&+#?&*9/&+!*/985+!,,&,,-&./J+K.)/)85+"*'&&.L+

ÂŠ SAP AG

TERP10

14-80

1-8

!"##$%&'(%()*%+,('"-%+..*../*0(% Process the actual assessment for your engineering cost center. 1-8-1

First, execute the assessment as a test run for your cycle (++!122) and the current period. Select processing with !"#$%&"'(&%)#). a)

1-8-2

Enter the following data:%

34*-5%

6"-'*%%

From Period

!'##*0(%7*#4&5%

To Period

!'##*0(%7*#4&5%

Fiscal Year

!'##*0(%84.,"-%$*"#%

Test Run

9*-*,(*5%

Detail Lists

9*-*,(*5%

Cycle

++!122%

Choose *+#",-((The start date is copied from your cycle.%

Choose *."/0#"-%

Choose the 1"/"%2", button to see the amounts to be assessed.%

Execute the assessment as an update run to post your allocation. Deselect 3")#( ,0+. a) Go back to the initial screen for the assessment. b) Deselect 3")#(10+- Choose *."/0#"-

1-8-3

Process the 45)#(4"+#",)6(7/#0$&89&$+8:$,%$+/" report for the current period and plan version : to view the effect of the assessment on your cost center ;<=>122?. What is the balance on your cost center? !""#$%&'%()!%%*#%&+#,,'%()!%%*#-&)*.%&.+)!""#$%&'%()→ /%0#+12&'#%) 34-&.1)→ 5.6#+&-)0#+)*#-&)*.%&.+)!""#$%&'%(→ 7,2%8!"&$2,)*#162+'-#%) → *#-&)*.%&.+-9)!"&$2,87,2%8:2+'2%".)@9A+B>ACD:EFGEEH% a)

Enter the following data:

34*-5%

6"-'*%%

Controlling Area

E:::%

Fiscal Year

!'##*0(%84.,"-%$*"#%

From Period

!'##*0(%7*#4&5%

To Period

!'##*0(%7*#4&5%

Plan Version

Or value(s)

;<=>122%

b)( ;"&"/#)*."/0#";% The balance should be zero.%

TERP10

14-81

TERP10

14-82

!"#$%&"'() *'&%+),-'-./0/'%)122"$'%&'.) 3"4&2+)5'%/6'-#)768/6()

2-1

96/-%/)-')5'%/6'-#)768/6) Create an overhead order for accumulating the costs relating to product development. The costs will be settled each accounting period to cost center :;<<)=)>)?@) 2-1-1

Use the Order Manager to create the internal order. Use order type 5'%/6'-#) 768/6)A)?/B/#"40/'%)C<D<<E. Name your order F6"8$2%)?/B/#"40/'%)9"(%() G6"$4)HH and assign it to the 9"64"6-%/)7%I/6 business area (JJ<<) and 5'%/6'-#)!/6B&2/( profit center (D:<<). Identify your engineering cost center KLG=MHH as the responsible cost center. Release the order. Do NOT save your order yet. !""#$%&'%()!))*#%&+#,,'%()!))-%&.+%/,)0+1.+2)→ 3/2&.+)4/&/)→ 0+1.+) 3/%/(.+)560789) a) Choose the !"#$%#&icon. (piece of paper). b) Enter <D<< as the order type and choose '(%#". Enter F6"8$2%) ?/B/#"40/'%)9"(%()G6"$4)HH as the description. c) On the )**+,(-#(%*&tab, enter the following data: N&/#8)

O-#$/))

Business Area

JJ<<)

Profit Center

D:<<)

Responsible Cost Center KLG=MHH) d) Select the !.(%"./&0$%$&tab and choose the 1#/#$*#&2"0#" button. Do not save the order master record yet.

TERP10

14-83

2-1-2

Create a periodic settlement rule to settle !""# of the actual costs to the R & D cost center $%&""'. Save the order. a) Choose !"##$"%"&#'()$"* b) Enter the following data: ()*+,-

./+0*--

CAT (Category)

123-

Settlement Receiver

%&""-

!""-

Settlement Type

453-

c) Select the d) Choose !+,"*''Make a note of the product development cost order number. Record the internal order number.

2-2

1677)87*98-:/9/;*7*98The personnel working on the product development activities, are focusing their attention on the Electronic Turbodrive component of the pump. They would like to purchase a component of the Turbodrive, material 3<2&==, to determine if improvements can be made. Create a purchase order--for your internal order and check the resulting commitment posted against it. 2-2-1

Create a purchase order for vendor !""", purchasing organization !""">-to order 100-pieces of material 3<2&==>-at a cost of 5?3-@"-A*B-A)*C*D--Specify that the purchase order is to be charged to your internal order account assignment category (. Enter a delivery date of today and ignore any delivery date warning messages. !"#$%&$'%(!--)*&+,$*-%()*.*#+/+.&(!--01,'2*%$.#'→ 01,'2*%+(3,4+,(→ 5,+*&+((→ 6+.4",78199-:$.#(0-*.&(;."<.($:5E!F'-a) In the purchase order header, enter the required data:

Vendor

!"""-

Purch. Org.

!"""-

Purch. Group

"==-

TERP10

14-84

b) In the !"#$%&'#(')#* section, enter the following data: !"#$%&'#(')#*+%)"#$%,-% Account Assignment Category

Material

/01233%

PO Quantity

,--%

Deliv date

1&45678%45"#%

Net Price

9-%

Plant

,---%

Press +,"#( 1:#%868"#$%*);;%)88<#%5=%#((&(%$#885>#%":5"%5??&<="%@-----%(#A<)(#8%5=% 588)>=$#="%"&%5%BC%&DE#?"F% !"%*);;%:5'#%5;8&%"5G#=%6&<%"&%":#%H??&<="%H88)>=$#="%"5DF% c) On the Account Assignment tab, enter your internal order number in the &(-#( field. d) Select +,"#(.%%Acknowledge the%message regarding the delivery date. e) Choose /0'#. Record your purchase order number. 2-2-2

Check that the commitment has been record for your internal order. Process the &(-#(12%34"5067860,79:$$)"$#,"%report for the current period and plan version -. Execute the report !""#$%&'%()!%%*#%&+#,,'%()!%%-%&.+%/,)0+1.+2%→ -%3#+4/&'#%)562&.4)→ 7.8#+&2)3#+)-%&.+%/,)0+1.+2)→ 9,/%:!"&$/,)*#48/+'2#%2)→ !11'&'#%/,);.6) <'($+.2)→ 0+1.+2= !"&$/,:9,/%:*#44'&4.%&2)>5IHJ/IKL-,MNNO% Enter ,---%in the B&="(&;;)=>%5(#5%fieldF% Enter the%?<((#="%P)8?5;%6#5(%in the%.)8?5;%6#5(%fieldF% Enter the%?<((#="%Q#()&4%in the%.(&$%Q#()&4%fieldF% Enter the%?<((#="%Q#()&4 in the%1&%Q#()&4%field.% Enter -%in the R;5=%'#(8)&= fieldF% Enter your )="#(=5;%&(4#(%=<$D#( %in the first%C(%'5;<#S8O%field. Select +;#45"#F% Is there an amount in the commitment column? ?.2@)/2)/)+.2$,&)#3)2/A'%()&B.)8$+"B/2.)#+1.+)/%1)"#44'&4.%&)4/%/(.4.%&) C.'%()/"&'A/&.1@)&B.)8$+"B/2.)#+1.+)A/,$.)'2)1'28,/6.1)'%)&B.)"#44'&4.%&) "#,$4%)3#+)"#2&).,.4.%&)DEEEEEF% %

TERP10

14-85

2-2-3

Post a goods receipt for the purchase order. !"#$%&$'%(!()*&+,$*-%()*.*#+/+.&(!(0.1+.&",2()*.*#+/+.&( 3""4%()"1+/+.&(!(3""4%(5+'+$6&(!(7",(89,':*%+(;,4+,(!(8;(<9/=+,( >."?.((!"#$%&' a) Choose transaction !""#$%&'(')*+%and reference ,-.(/0$'%1.#'.2 b) Verify that the movement type equals ()(* c) Enter the purchase order number from exercise 3-2-1. Select the 34'(-+'% icon. d) Flag the 5+'6%17 (bottom left e) Choose ,"$+.

2-2-4

Review the effect of the goods receipt on your internal order. Process the 1.#'.$8%9(+-0:;,:0<;="66)+6'<+%report for the current period and plan version ). Execute the report for your internal order. @''"9.&$.#(!''A".&,"--$.#(!''0.&+,.*-(;,4+,%%→ 0.B",/*&$".(C2%&+/(→ 5+6",&%(B",(0.&+,.*-(;,4+,%(→ 8-*.D@'&9*-(A"/6*,$%".%(→ @44$&$".*-(>+2( 7$#9,+%(→ ;,4+,%E @'&9*-D8-*.DA"//$&/+.&%(FC+,-.+/0)(122&' Enter ()))'in the 3456748895:';7<;'field*' Enter the'=>77<56'?9@=;8'A<;7'in the'B9@=;8'A<;7'field*' Enter the'=>77<56'C<794D'in the'B74E'C<794D'field*' Enter the'=>77<56'C<794D in the'F4'C<794D'field.' Enter )'in the G8;5'H<7@945 field*' Enter your 956<75;8'47D<7'5>EI<7 'in the first'%7'H;8><!@&'field. Select 34'(-+'*' What effect did the goods receipt have on the commitment? G:+('"//$&/+.&($%(4+-+&+4(*.4(*'&9*-('"%&%(*,+(6"%&+4(&"(&:+(",4+,H'

TERP10

14-86

2-3

You have completed the actual postings on your internal order. Now settle it to the R & D that is responsible for the costs incurred. 2-3-1

Carry out an actual cost settlement for your internal order. For the settlement and posting periods, use the current period. !""#$%&'%()!))*#%&+#,,'%()!)-%&.+%/,)0+1.+2)!)3.+'#145%1)*,#2'%()!)) 6'%(,.)7$%"&'#%2)!)6.&&,.8.%&)!)-%1'9'1$/,)3+#".22'%()!"#$$%& Enter '()*&+,-.*,/0&(*1.*&,)23.* in the !"#$" field. Enter the 4)**.,-&5.*+(1 in the %$&&'$($)&*+$",-# field,. Enter the 4)**.,-&5.*+(1 in the .-/&,)0*+$",-# field,. Enter the 4)**.,-&6+74/0&'./*&in the 1,/23'*4$3" field,. The processing type is automatic. Make sure that the 5$/&*67) field is not selected. Choose 89$27&$. Select the :$&3,'*;,/&/ icon. Place your cursor on the amount. Choose *the*6$2$,<$"*button to verify that the costs were settled to cost center 89::;&

2-3-2

Check the balance of your internal order. Run the !"#$"/=*>2&73'?.'3)?@3",3)2$ report for the current period and plan version :. What is the balance on the your order? !""#$%&'%()!))*#%&+#,,'%()!)-%&.+%/,)0+1.+2)!)-%:#+8/&'#%)6;2&.8)!) <.=#+&2):#+)-%&.+%/,)0+1.+2)!)3,/%>!"&$/,)*#8=/+'2#%2)!)0+1.+2?) !"&$/,>3,/%>@/+'/%".&!<=>?@=$A:BCDDE%& Enter B:::&in the F(,-*(00+,G&/*./ field. Enter the&4)**.,-&6+74/0&'./*&in the&H+74/0&'./*&field;& Enter the&4)**.,-&5.*+(1&in the&H*(2&5.*+(1&field;& Enter the&4)**.,-&5.*+(1 in the&I(&5.*+(1&field.& Enter :&in the J0/,&K.*7+(, field;& Enter your +,-.*,/0&(*1.*&,)23.* &in the first&#*&K/0).!7%&field. Select 89$27&$;& What is the balance on the your order? The balance should be zero.

ÂŠ SAP AG

TERP10

14-87

TERP10

14-88

!"#$%&"'() *'&%+),-'-./0/'%)122"$'%&'.) 3"4&2+)56"7&%)8/'%/6)122"$'%&'.)

3-1

(94%&"'-#:)56"7&%)8/'%/6)122"$'%&'.)1((&.'0/'%),"'&%"6) You need to verify that all of the production cost centers are assigned to profit centers. Run the assignment monitor for cost center category ;)46"<$2%&"'=) !""#$%&'%()!))*#%&+#,,'%()!))-+#.'&)*/%&/+)!""#$%&'%()!))012&/+)31&1))!)) !22'(%4/%&)0#%'&#+)>;?@A:)) a) Select !""#$%&'%()&*%#(*+)→ ,*"()-'%('+" → .*%/""#$%'0 b) Enter ;)>56"<$2%&"': in the ,*"(),'%('+),/('$*+1)field. Accept the default date in the 2/(' field. c) Select 34'-5(' Are there production cost centers not assigned to a profit center? 5/2)

3-2

56"2/(()-)56"7&%)8/'%/6)B/4"6%) You need to review the plan and actual costs posted to all of your company’s profit centers. You would also like to see this data summarized by quarter for profit center ;ACC. Process the 6+*7#(),'%('+)8#"(9)6:/%;!-(5/:)report for the current period and plan version C. Execute the report for the profit cost group D1E1FFE5B83B=GF583. Double click on profit center ;ACC=))Double click again on the 6+,(+<+=>?5/+('+)-*&=@) /-(5/:> !""#$%&'%()!))*#%&+#,,'%()!))-+#.'&)*/%&/+)!""#$%&'%()!))6%.#+41&'#%)782&/4)!)) 9/:#+&2).#+)-+#.'&)*/%&/+)!""#$%&'%()!);'2&<=+'/%&/>)9/:#+&2)!))-+#.'&)*/%&/+);'2&?) -,1%@!"&$1,)>!H1FBHDICCJI;K:) Enter ;CCC)in the 8"'%6"##&'.)-6/- field. Enter the)2$66/'%)7&(2-#)L/-6)in the)M&(2-#)L/-6)field=) Enter the)2$66/'%)4/6&"<)in the)M6"0)4/6&"<)field=) Enter the)2$66/'%)4/6&"< in the)3")4/6&"<)field.) Enter C)in the 5#-')N/6(&"' field=) Enter D1E1FFE5B83B=GF583 in the 56"7&%)2/'%/6).6"$4)field. Select 34'-5('=) Double click on profit center ;ACC. Double click on 6+,(+<+=>?5/+('+)-*&=@)/-(5/:> What is first quarter amount for Operating Supplies Consumed?

TERP10

14-89

TERP10

14-90

!"#$%&"'() *'&%+),-'-./0/'%)122"$'%&'.) 3"4&2+)56"7&%-8&#&%9)1'-#9(&()

4-1

56"2/(()-):"'%6&8$%&"'),-6.&');/4"6%) Examine the results for your company. Run a report in Profitability Analysis for the operating concern <=>?1). Process the Contribution Margin report 1:@A@ for the 2$66/'%)7&(2-#)9/-6 and plan version BB@ to view the results for different market views. !""#$%&'%()!))*#%&+#,,'%()!))-+#.'&/0','&1)!%/,12'2)!))3%.#+4/&'#%)512&64)!)) 786"$&6)96:#+&);<7=>?) In the Set Operating Concern screen, enter IDEA in the Operating concern field and select the costing based radio button. Select !"#$%#&'. Select report 1:@A@. Select ()'*&$'. Enter the 2$66/'%)7&(2-#)9/-6 in the +,"-.+%/*01.2'0, field. Enter the 2$66/'%)4/6&"C in the +,"-.3',%"4 field@) Enter the 2$66/'%)4/6&"C in the 5".3',%"4 field. Enter BB@)in the 6',/%"# field. Select !10//%*.4,%114"7#.,'8",$. Select ()'*&$'. 4-1-1

Drill down to view the results for the Hamburg plant (B@@@). What is the gross revenue for this view? Click on 5#-'% in the 90:%;0$%"#.0,'0. Select !"#$%#&' if the Drill-down: Call up for documentation for hotspots screen is displayed. Verify that plant 1000, Hamburg is displayed. If necessary, you can scroll with the arrows or click on the magnifying glass to see the available plants.

4-1-2

Drill down from plant B@@@ to view sales and revenue data by division. Which division had the highest gross revenue? Click on 5#-'%. Verify that plant B@@@)is displayed. Click on >&D&(&"'. Click on the magnifying class icon to the left of the displayed division. Scroll through the listed divisions to view the results.

ÂŠ SAP AG

TERP10

14-91

TERP10

14-92

!"#$%&"'() *'&%+),-'-./0/'%)122"$'%&'.) 3"4&2+)56"7$2%)8"(%&'.)

5-1

86/-%/)-)!%-'7-67)8"(%)9(%&0-%/) Create a standard cost estimate for material :;<=>> in plant =???)with costing variant 558=. Change the default for the !"#$%&'()*$+(,-". to . today. Leave the other default data for !"#$%&'()*$+(/"0(1$2(3$-45$4-+()*$+(and 6*74*$%"&()*$+ as is. !""#$%&'%()!)*#%&+#,,'%()!)-+#.$"&)*#/&)*#%&+#,,'%()!)-+#.$"&)*#/&)-,0%%'%()!) 10&2+'0,)*#/&'%()!)*#/&)3/&'40&2)5'&6)7$0%&'&8)9&+$"&$+2)!)*+20&2)@8A==BC) a)

On the !-+*$+(8*$+-%*7(!"#$(9#$%.*$+(:%$;(14*&$%$2(3$-45$4-+(screen, enter the following data:

<&/#7)

D-#$/)

Material

:;<=>>)

Plant

=???)

Costing Variant

558=)

Costing Version

Costing Lot Size

b) Choose 9&$+-< c) Change the date in the !"#$%&'()*$+(,-". field to today and leave all the other fields unchanged. Choose 9&$+-< 5-1-1

On the !-+*$+(8*$+-%*7(!"#$(9#$%.*$+(:%$;(14*&$%$2(Structure screen, review the cost calculation results. Expand the panel on the left side of the screen. Select the pump and select the 9=>*&?(#4@$-++ icon to display all the material components in the product hierarchy. What is the cost of pump :;<>>E) ::::::::::::::::::::::::::::::::::::::::::::::::::::

5-1-2

Save the costing with itemization and log. a) Choose 3*A+(to save your costing. When the system displays the B>?*$+( C*-*.+$+-#(dialog box, select D$+.%E*$%"&0(F"'0(then choose !"&$%&4+<( b) Exit the cost estimate.

ÂŠ SAP AG

TERP10

14-93

5-2

!"#$%"&' ()*)"+)%,-)%./+,%0+,12",)%% 5-2-1

To use the result of this costing as the future standard price, you must mark the cost estimate by choosing !"#$%&'()*+% from the menu. After marking the cost estimate, display the ,-.+#/0&1 view of the material master record for (3455 and review the future price that is entered in the material master record. !""#$%&'%()!)*#%&+#,,'%()!)-+#.$"&)*#/&)*#%&+#,,'%()!)-+#.$"&)*#/&) -,0%%'%()!)10&2+'0,)*#/&'%()!)-+'"2)34.0&2)6.789:% a) Enter the following data: 41)*'%

;"*<)%

Posting Period

.<##)&,%=)#1/'%

Fiscal Year

.<##)&,%>)"#%

Company Code

?@@@%

Plant

?@@@%

Material

(34?55%

Test Run

A)+)*)B,)'%

b) Choose 23%$4+%. The system displays an overview. c) To check the effects on the material master, click on the material number.%% This displays the material master record. d) Choose the ,-.+#/0&1 view. The value of the standard cost estimate is displayed in the 54+4"% column of the standard cost estimate. e) Go back to the initial screen for price updates. Do not exit the transaction. 5-2-2

Release the cost estimate for material (34?55 so that it becomes the current standard price. Check this in the ,-.+#/0&1 view&in the material master record. a) Choose 6%7%*.%8 Deselect the 9%.+&64/ indicator and choose 23%$4+%8&&The system displays an overview again. b) To check the effects on the material master, click on the material number. This displays the material master record. c) Choose the ,-.+#/0&1&view. The value of the standard cost estimate is displayed in the ,4""%/+ column of the standard cost estimate. d)

ÂŠ SAP AG

Go back to the initial screen in the price update and exit the transaction.

TERP10

14-94

!"#$%&'()%*+',-"./"% 1.

List the two organizational units defined in Controlling.

What is the difference between marking a standard cost estimate and releasing a standard cost estimate? _____________________________________________

List the true cost objects. _________________________________________________________ _________________________________________________________ _________________________________________________________ _________________________________________________________ _________________________________________________________ _________________________________________________________

Determine whether this statement is true or false. When allocating cost centers using assessments, the original cost elements are used to track the movement from sender to receiver.

What are the four typical uses of internal orders? _________________________________________________________ _________________________________________________________ _________________________________________________________ _________________________________________________________

Describe the goal of Profit Center Accounting. _________________________________________________________ _________________________________________________________

ÂŠ SAP AG

TERP10

14-95

Determine whether this statement is true or false. The FI module is the only source of expense and revenue postings in CO. _______________

Describe the goal of Profitability Analysis. _________________________________________________________ _________________________________________________________ _________________________________________________________

Determine whether this statement is true or false. A secondary cost element is linked to a G/L account to ensure that expense postings pass to CO. _______________

10.

What are the requirements for assigning multiple company codes to a controlling area? _________________________________________________________ _________________________________________________________ _________________________________________________________

ÂŠ SAP AG

TERP10

14-96

!"#$%&#' 1.

List the two organizational units defined in Controlling. !"#$%&('')*%&+,-".'/0"1%&"'+"2'/0",&033-".'!&%+4'

What is the difference between marking a standard cost estimate and releasing a standard cost estimate? !"#$%&(''5+&6-".'%"+73%#',8%'&%#93,#'0:',8%'#,+"2+&2'10#,'%#,-;+,%',0'7%'9*2+,%2'+#' ,8%'!"#"$%&'#()*($*&+$,-%'-"',8%';+,%&-+3';+#,%&4'' <%3%+#-".'+'#,+"2+&2'10#,'%#,-;+,%'%"+73%#',8%':9,9&%'#,+"2+&2'*&-1%',0'7%'9*2+,%2 +#',8%'."$$%)#&'#()*($*&+$,-%'+"2',8%'."$$%)#&+/())%*&+$,-%'-"',8%';+,%&-+3';+#,%&'

List the true cost objects. !"#$%&(''/0#,'/%",%&#='<%+3'>",%&"+3')&2%&#='<%+3'?&0@%1,#='A%,$0&6#='/0#,' )7@%1,#='+"2'?&0:-,+7-3-,B'C%.;%",#4

Determine whether this statement is true or false. When allocating cost centers using assessments, the original cost elements are used to track the movement from sender to receiver. !"#$%&(''D+3#%' ?%&-02-1'&%*0#,-".'+"2'2-#,&-79,-0"#'9#%2',8%'0&-.-"+3'10#,'%3%;%",#'$8-3%' +##%##;%",#'9#%'#%10"2+&B'10#,'%3%;%",#4'

What are the four typical uses of internal orders? !"#$%&('')E%&8%+2'0&2%&#'F9#%2',0';0"-,0&'10#,#'-"19&&%2':0&'+'*+&,-193+&'*9&*0#%' #918'+#'10"291,-".',&+2%':+-&#'0&',&+16-".';+-",%"+"1%'0&'&%*+-&'$0&6GH'>"E%#,;%",' 0&2%&#'F9#%2',0';0"-,0&'10#,#'-"19&&%2'29&-".',8%'10"#,&91,-0"'0:'+##%,#'#918'+#' 79-32-".'+'#,0&+.%':+1-3-,BGH'!11&9+3'0&2%&#'F9#%2',0'0::#%,'*0#,-".#'0:'+11&9%2'10#,#' -"'/)GH'+"2')&2%&#'$-,8'&%E%"9%'F9#%2',0'&%*3+1%',8%'10#,'+1109",-".'*+&,#'0:'CI' 19#,0;%&'0&2%&#'-:'CI'-#'"0,'7%-".'9#%2G4'

Describe the goal of Profit Center Accounting. !"#$%&(''J8%'.0+3'0:'*&0:-,'1%",%&'+1109",-".'-#',0';%+#9&%',8%'*&0:-,+7-3-,B'0:' +&%+#'0:'&%#*0"#-7-3-,B'$-,8-"',8%'0&.+"-K+,-0"4'

Determine whether this statement is true or false. The FI module is the only source of expense and revenue postings in CO. !"#$%&(''D+3#%4''C+3%#'+"2'I-#,&-79,-0"='5+,%&-+3#'5+"+.%;%",='+"2'L9;+"' /+*-,+3'5+"+.%;%",'1+"'+3#0',&+"#:%&'%M*%"#%'+"2'&%E%"9%'*0#,-".#',0'/)4

ÂŠ SAP AG

TERP10

14-97

Describe the goal of Profitability Analysis. !"#$%&'(()*%(+,-.(,/(0&,/12-31.124(-"-.4#1#(1#(2,(5%2%&61"%(2*%(0&,/12-31.124(,/( 6-&7%2(#%+6%"2#8(

Determine whether this statement is true or false. Cost Center Accounting answers the question of where costs occur, whereas ActivityBased Costing answers the question of why (for what purpose) costs occur. !"#$%&'(()&9%

10.

What are the requirements for assigning multiple company codes to a controlling area? !"#$%&'(()*%(:,60-"4(:,5%#(69#2(*-;%(2*%(#-6%(,0%&-21"+(:*-&2(,/(-::,9"2#(-"5( 2*%(#-6%(/1#:-.(4%-&(;-&1-"28(

ÂŠ SAP AG

TERP10

14-98

!"#$%&##'(%)&**$+&%,&'

6.%)&%)#7 ! !"#$%&##'(%-./01)$.%'21/&3."#& ! 4&5./)$%+'$%'!"#$%&##'21/&3."#&

 SAP AG 2006

TERP10

15-1

!"#$%&##'(%)&**$+&%,&-'.%$)'/01&,)$2&#

=)')7&',8%,*"#$8%'8;')7$#'"%$)C'B8"'A$**'0&'60*&')8! 345*6$%')7&'06#$,',8%,&5)#'6%9'6:,7$)&,)":&'8;' <=>'!"#$%&##'(%;8:?6)$8%'@6:&78"#&' ! 345*6$%'78A'<=>'!"#$%&##'(%;8:?6)$8%'@6:&78"#&' :&58:)$%+'6%9'6%6*B#$#')88*#'#"558:)')7&'9$;;&:&%)' 0"#$%&##'5:8,&##&#

 SAP AG 2006

TERP10

15-2