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Prices can be calculated either on the basis of planned costs or actual costs.
Particularly in later periods, the planning data is often obsolete. A cost component contains all the costs of the range of cost elements assigned to it. B You cannot plan prices PI 3 manually.
Concept 2 Master Data: Manual Planning You need to follow the instructions for this exercise on manual planning as exactly as possible. Calculating the fixed debit for the receiver cost center enables you to set the variable portions of the sender costs to “fixed” for the receiver. Note that before you can execute direct activity allocation, you must define which cost centers are providing which activity types.
Likewise, for the input of internal activities, ssap as internal energy supply, you manually plan the planned input swp on the receivers. Furthermore, the target cost version must be entered in plan version 0 where variances are posted for overhead cost controlling. These variances represent differences between target costs and actual costs caused by lower or higher quantities being consumed than were planned.
Manual acc412 is advisable when you want to determine the allocated activity quantity automatically, but you do not yet know the actual quantity from the sender side. You will therefore create a number of different activity types for your firm, which will reveal what activities caused the costs.
Change the overview layout so that the columns Last changed by, Cycle run group and Last executed on are also displayed. Should the cost center variances be carried by the products or the receivers of the activities? INT Component external acty.
The debits and credits are made using a secondary cost element category This ensures exact iterative plan prices with fixed and variable components. You assign cost components to the cost component structure based on your organizational requirements. If no cost component structure is specified in the version, the prices will not be broken down into wc412 components. After manual planning is complete, discuss the various concepts of automatic activity ac12 in planning.
It is still possible to calculate actual prices. All target costs of cost elements in this group are used for splitting.
Predistribution is then executed with separate transactions for certain cost centers or cost center groups, or for the entire controlling area.
The apportionment of activities to the cost centers should therefore reflect the allocation of costs to the activity types. Exercises 7 and 8 do not apply if you do the optional exercises. You can then analyze the variances identified, and their causes. The splitting structure and the splitting rules establish a number of criteria that are dap to assign activity-independent costs to activity types.
The system merely breaks the costs down into fixed and variable costs. You can only make changes in activity category 4, ad412 from activity type category 4 to a different category, if you have not yet posted in the planning or actual data of the fiscal year with each activity type.
Make the posting using the current date and choose the entry variant with cost center. All receiver rules are valid here except “fixed quantities”. The revaluation can take place in your own data records, or by changing the previous allocation postings.
What activity quantity was scheduled? The Controlling functions available depend on the functions you have used during the period and the cost accounting system that you implement.
A source-related dap of fixed costs can, for example, be required on different hierarchy levels, such as company codes, plants, product groups, or the cost centers who requested or planned the corresponding activity input. Plan Plan costs Fxd Var. Check how close the actual prices were to the planned prices. We will now analyze the variances in the information system. Using the cost component split for activity price calculation enables the activity price to be clearly structured on the receiver.
Example text Exact user entry. They help control activities in cost centers, since the level of use can be measured at cost center level.
You can also use this function to enter an activity quantity produced by your cost center that is not allocated to other Controlling objects. These methods specify how the costs are split.
Ac4122 enables you to see the overall effects of your manually planned prices on the activity prices. For example, you can combine marginal cost allocation with variance analysis, but not with revaluation at actual prices.
If you use a measured quantity, the system is able to determine a more precise operating rate. Cost elements that react quickly to price changes are recorded by quantity, which ensures an exact calculation of input price variances and input quantity variances for these cost elements.
All planned activity-independent cost elements are split in accordance with the equivalence number. This results in the target activity of the sender cost centers. These are words and characters that you enter in the system exactly as they appear in the documentation.