Planning and Plan Integration: Unit Contents

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SAP AG
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Planning and Plan Integration: Unit Contents
Introduction to Planning
Planning Based on Different Costing Options
Integrated Planning Cycle with ABC
(C) SAP AG TACO40 14-1
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SAP AG 1999
Planning and Plan Integration: Unit O!"ecti#es
At the conclusion of this U$I%& you will !e a!le to:
Identify the 'ost i'portant costing options used
and the differences !etween the'.
Identify the application co'ponents that are
in#ol#ed in the Integrated Planning Cycle& and
e(plain their roles.
)(plain how the Integrated Planning Cycle is used
in different industries.
Identify the additional features and functionality
a#aila!le when using ABC.
Perfor' so'e !asic planning functions.
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SAP AG 1999
Planning and Plan Integration: Business +cenario
,ou now focus on the planning function. As it loo-s
ahead to the ne(t year& your co'pany has de#eloped
operational esti'ates for costs& re#enues& and
profita!ility. ,ou are responsi!le for re#iewing these
planned #alues& and ensuring that the integrated
planning process produced consistent and realistic
esti'ates.
%his cycle !egan with forecasting sales le#els for the
#arious products and ser#ices offered. %hen the
planning focus turned to esti'ating the costs that 'ust
!e incurred to produce.ac/uire those /uantities of
products.
0inally& the profita!ility planning phase 'atched the
planned re#enues and costs to see if the planned
operating results are accepta!le. ,ou will chec- to see if
any additional planning cycle iterations are necessary.
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SAP AG 1999
Introduction to Planning
At the conclusion of this %OPIC&
you will !e a!le to:
Descri!e the e(tent of the current planning
acti#ities within your organi2ation.
)(plain how different plan #ersions can !e used.
Virtually every business organization performs some level of planning for future business operations.
The extent of this effort, however, and the way the planning results are utilized, can vary
dramatically from one enterprise to another.
The best reason for planning is that it provides a baseline measurement against which actual
operating results can be matched. This offers improved capabilities to analyze and control aspects of
the business operations to achieve desired results.
Planning results can be incorporated into a formal operating budget, or used as more of a general
guideline, depending on company philosophy and policies.
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SAP AG 1999
Planning: 4oals
0orecasting to set periodic
controlling standards for:
5aluation of internal
acti#ities
6onitoring efficiency
using 7plan . actual8 9
7target . actual8 #ariance
analyses
Planning of future !usiness
acti#ities and consideration of
changing !usiness
circu'stances
Planning is used to set organizational goals. The comparison of actual operating results with the plan
can identify variances that serve as signals to take corrective measures in the business operations.
There are several basic goals in planning:
Plan the structure of the companys future operations for particular periods
!reate benchmarks for controlling the business transactions within an accounting period
"onitor efficiency after completion of the accounting period by means of plan#actual and
target#actual comparisons
$ive a basis for valuation of organizational activities, through estimating the unit cost of
performing a given activity in a given period
To achieve these goals, the %#& 'ystem offers a wide variety of options from which to choose.
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5ersions
4eneral #ersion definition
+ettings in the Operating Concern
+ettings for Profit Center Accounting
+ettings in the Controlling Area
Settings for fiscal year
Actiity !ase" Costing# $elta %ersions
( )version* can be thought of as a uni+ue view of planned operating results, given a particular set of
assumptions. ,n the planning process, many different versions can be created, with different planned
values developed for each version. -ach version is independent of all others.
The '(P %#& 'ystem automatically creates version ... when you create a controlling area. (ll
actual values created from entering primary costs and allocating costs internally are posted in this
version. !onse+uently, version ... must be used for plan#actual cost comparisons.
Planning always take place within a plan version. ( version is cross/application by nature. This
helps ensure that the integrated use of a particular version produces consistent results across
applications 0for example, planning integration between !ost !enter (ccounting and Profit !enter
(ccounting1.
,n the $eneral version definition, each version is marked as being available for plan or actual
postings, or both. ( given version can also have certain settings that apply individually to each
controlling area, and to each fiscal year, such as whether copying the version is allowed, or if
planned data for the version is locked 0cannot be changed1. ,n addition, other version settings impact
aspects of planning for !ost !enter (ccounting, ,nternal 2rder and Pro3ect !ost (ccounting,
Profitability (nalysis, and (ctivity/4ased !osting.
(ctual postings are possible only in version .... The only exception to this is that other actual
versions can be defined as delta versions used for the parallel model of (ctivity/4ased !osting.
(dditional actual versions are also created for alternative valuations when using transfer prices.
(C) SAP AG TACO40 14-&
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SAP AG 1999
Planning Based on Different Costing Options
Identify the 'ost i'portant costing options
used within the R.* syste'.
)(plain the difference !etween these
costing options.
Perfor' so'e !asic planning functions
using these costing options.
(C) SAP AG TACO40 14-'
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Costing Options in Controlling
Product
Cost
Controlling
Profita!ility
Analysis
O#erhead Cost Controlling
+er#ice +er#ice
cost center cost center
Production Production
+ales +ales
O#erhead
order
= Cost Allocations
= Internal Acti#ity Allocations
= Identify 0i(ed and 5aria!le
Cost Co'ponents
To fulfill !ontrolling re+uirements, different cost controlling options can be chosen as a foundation.
'ome options involve greater planning preparation than others, but typically offer more information
in return. This facilitates more detailed analysis of actual results versus planned values.
5ithin a given enterprise, different costing options may prove to be appropriate for different areas of
the business.
Practically all cost controlling methods are possible using the '(P %#& 'ystem. The cost accounting
philosophies differ for the most part in terms of the planning steps and detail that may be re+uired.
The decisions regarding which costing options to use would normally hinge on a determination of
the level of detail re+uired. ,n general, the greater the detail and precision re+uired, the greater is the
investment that must be made in planning and analysis.
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0ocus of the Different Costing Options
Cost Allocations
Only cost #alues are planned
)na!les Actual . Plan co'parisons
Internal Acti#ity Allocations
%he Acti#ity %ypes of a Cost Center
'ust !e defined
Acti#ity type /uantities are planned
Acti#ity type /uantities can !e scheduled and reconciled
Acti#ity type price can !e set 'anually or calculated !y the syste'
Identifying 0i(ed and 5aria!le Costs
Based on acti#ity=dependent and acti#ity=independent cost planning
)na!les fi(ed and #aria!le co'ponents in the acti#ity type price
)na!les %arget . Actual co'parisons
6arginal Costing ?cost per additional unit@
There are three primary costing options available in overhead cost planning: !ost (llocations,
,nternal (ctivity (llocations, and ,dentifying 6ixed and Variable !osts.
These three options offer progressively greater detail and analytical capabilities, but also re+uire
progressively more effort to implement and maintain. The choice of option depends on the level of
detail re+uired.
The choice of costing option does not have to be enterprise/wide. ,f less planning detail and
controlling precision is re+uired for certain parts of an organization, a more basic costing option can
be utilized. 6or other areas of the organization re+uiring more sophisticated controlling capabilities,
a more advanced option could be appropriate.
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Cost Allocations
Cost Center Cost Center
OU%PU%
OU%PU%
Cost Planning Cost Planning
Controlling Controlling
Bu'an Resources Bu'an Resources
Asset 6anage'ent Asset 6anage'ent
Cost center Cost center
CO=O6
O#erhead
order
O#erhead
order
CO=O6
I$PU%
I$PU%
Plan Costs
- Personnel
- Secon"ary )aterials
-
$e*reciation
- Tele*+one
- ,ns-rance
- .nergy
- /aintenance
0eso-rce in*-t ia
internal allocation
Plan Costs Plan Costs
- - Personnel Personnel
- - Secon"ary )aterials Secon"ary )aterials
- -
$e*reciation $e*reciation
- - Tele*+one Tele*+one
- - ,ns-rance ,ns-rance
- - .nergy .nergy
- - /aintenance /aintenance
0eso-rce in*-t ia 0eso-rce in*-t ia
internal allocation internal allocation
+urcharges
Distri!ution
Assess'ent
5hen using the !ost (llocations costing option, planning is not re+uired. 4ut if planning is done,
only costs are planned. ,f costs are planned, then it will be possible to do analysis on actual costs
compared with planned costs.
Plan costs can be entered manually or transferred from feeder systems such as 7uman %esources
07%1, (sset "anagement 0("1, and the 8ogistics ,nformation 'ystem 08,'1.
'everal cost allocation tools can be utilized when planning costs. 9istributions, assessments, and
surcharges can be defined and calculated for plan costs. These essentially simulate the allocations of
actual data that are anticipated for each period of the fiscal year being planned.
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Acti#ity %ype Allocations
OU%PU%
OU%PU%
Cost Planning
Production Planning Production Planning
CO=O6
O#erhead
order
O#erhead
order
CO=O6
CO=PC
Production
order
Production
order
I$PU%
I$PU%
Plan actiity
Plan ca*acity
Plan costs
- Personnel
- $e*reciation
- Tele*+one
- ,ns-rance
- .nergy
- /aintenance
Actiity in*-t ia
internal allocation
Plan actiity Plan actiity
Plan ca*acity Plan ca*acity
Plan costs Plan costs
- - $e*reciation $e*reciation
- - .nergy .nergy
Actiity in*-t ia Actiity in*-t ia
(Total Costs)
(Total Total Costs Costs) )
Actiity ty*e
*lanning 1it+
*rice set
)an-ally or
calc-late" 2y
t+e syste)
Actiity ty*e Actiity ty*e
*lanning 1it+ *lanning 1it+
*rice set *rice set
)an-ally or )an-ally or
calc-late" 2y calc-late" 2y
t+e syste) t+e syste)
Acti#ity %ype
Planning
+urcharges
Acti#ity
allocation
?fi(ed costs only@
Distri!ution
Assess'ent
5hen using the (ctivity Type (llocations costing option, planning is essential. !osts are planned,
as before, but activity type +uantities are also planned. This refers to the number of units of each
activity type that is expected to be performed by a cost center.
'ince both costs and +uantities of activity types are planned, it is possible to calculate a unit cost for
each activity type. This is referred to as the activity price. The system can calculate these activity
prices automatically once the planning has been completed. ,t is also possible to set activity prices
manually.
(ctivity type allocations can now be planned. This is called activity input planning. ,t involves
planning a specific number of units of a given activity type produced by a given cost center that will
be consumed by a receiver cost center 0or internal order1. (ctivity input planning results in
+uantities of activities )scheduled* to be consumed, which permits the manager of a cost center that
produces activity units to see what +uantity will be re+uired. (ctivity +uantities planned to be
consumed by other cost centers, by planning integrated internal orders, and by production 0via 'ales
and 2perations Planning1 are visible through reporting. This visibility facilitates plan reconciliation
between activity +uantities scheduled to be consumed and those planned to be produced by a cost
center.
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0i(ed and 5aria!le Cost Co'ponents
OU%PU%
OU%PU%
Cost Planning
Production Planning Production Planning
CO=O6
O#erhead
order
O#erhead
order
CO=O6
CO=PC
Production
order
Production
order
I$PU%
I$PU%
Plan actiity
Plan ca*acity
Plan costs
- Personnel
- $e*reciation
- Tele*+one
- ,ns-rance
- .nergy
- /aintenance
Actiity in*-t ia
internal allocation
Plan actiity Plan actiity
Plan ca*acity Plan ca*acity
Plan costs Plan costs
- - $e*reciation $e*reciation
- - .nergy .nergy
Actiity in*-t ia Actiity in*-t ia
(f3"4ar5 act-in"e*4"e*en"ant)
( (f3" f3"4 4ar ar5 5 act act- -in in"e* "e*4 4"e*en"ant "e*en"ant) )
Actiity ty*e
*lanning 1it+
*rice calc-late"
2y t+e syste)
Actiity ty*e Actiity ty*e
*lanning 1it+ *lanning 1it+
*rice calc-late" *rice calc-late"
2y t+e syste) 2y t+e syste)
Acti#ity %ype
Planning
+urcharges
Acti#ity
allocation
?fi(ed and
#aria!le costs@
Distri!ution
Assess'ent
5hen using the distinction between fixed and variable costs, cost planning includes classifying costs
as activity/independent or activity/dependent. (n activity/independent cost is expected to be
incurred without regard to the output of a cost center: that is, whether or not an activity type is
produced. ,t can be thought of as a fixed cost. 4y contrast, an activity/dependent cost is planned in
con3unction with the production of a given number of units of an activity type. (n activity/
dependent cost is typically a variable cost, although it can incorporate a fixed cost portion.
-xample: (n activity/dependent natural gas cost is planned in con3unction with an activity type for
industrial blast furnace operating hours. "ost of the planned gas fuel cost would be variable: that is,
it would vary depending on the number of hours of furnace operation. 4ut some of the cost could be
fixed, in terms of the gas re+uired for space heating, even if the furnace doesnt operate at all.
5ith this costing option, when an activity price is automatically calculated by the system, it has both
fixed and variable portions, based on the nature of the planned costs.
4y planning costs in this way, it becomes possible to calculate a target cost at the end of each actual
operating period. The target cost is based on the operating rate of a given cost center#activity type
combination 0operating rate ; actual number of activity type units produced # planned number1.
Target !osts ; <Planned 6ixed !osts = 0Planned Variable !osts1 > 02perating %ate1?
The target cost is another baseline that can be used in evaluating cost center performance in terms of
cost management.
(dditionally, activity allocations can be planned as either activity/independent or activity/dependent
0through activity input planning1. This can offer greater accuracy in reflecting the true cost origins.
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SAP AG 1999
Integrated Planning Cycle
in#ol#ed in the Integrated Planning Cycle.
)(plain the i'pact of each of the application
co'ponents in#ol#ed.
)(plain how the Integrated Planning Cycle is
used in the 6anufacturing and +er#ice
industries.
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SAP AG
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Planning Cith Planning Integration
In addition to cost center planning& other planning
options are a#aila!le.
By transferring results fro' one plan to other plans&
planning can !e integrated.
)(a'ple:
A 'anufacturing co'pany can plan its production
/uantities& o#erhead costs& and production costs on
the !asis of profit planning in Profita!ility Analysis.
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Planning Integration ?:@
Cost Centers Cost Centers
Sales quantities
Profitability Planning Profitability Planning
Activity requirements
Production
costs
Activity prices
Sales Planning/ Sales Planning/
Fore Fore- -
casts casts
$ $
$ $
Personnel Cost Personnel Cost
Planning Planning
Asset Cost Asset Cost
Planning Planning
Profit Center Profit Center
Planning Planning
Plan Plan- -Integrated Integrated
Orders Orders
Material Material
Master Master
Cost
components
ogistics ogistics
Information Information
System System
Sales
quantities
SOP SOP
Product Product
Costing Costing
,n the 'ales ,nformation 'ystem 0','1 component of the 8ogistics ,nformation 'ystem 08,'1, the
company can plan sales +uantities for the following year. 'imilarly, sales +uantity planning can be
accomplished in profitability analysis 0!2/P(1. 4oth ',' and !2/P( can produce forecasts of sales
+uantities at the product or product group level. The two sales plans can be reconciled to produce a
single consistent )master* sales +uantity plan.
The sales +uantity plan is transferred to 'ales and 2peration Planning 0'2P1 in Production Planning.
There, a capacity/based comparison of plan +uantities with production resources takes place. ,f the
plan cannot be met, additional resources must be obtained or the sales plan changed.
The activity re+uirements are calculated in Production Planning and transferred as scheduled
activities to cost center planning.
,n cost center planning, the plan activity +uantities are created on the basis of scheduled +uantities.
!ost planning is performed for cost centers and internal orders, as well as additional activity
planning for overhead management. Planned costs from the 7% and (( components can be
transferred to cost center planning. Plan activity prices are then calculated.
The calculated plan activity prices go to Product !ost Planning, which estimates the production
costs of the planned products with the use of bills of material and routings 0+uantity structures1.
!ost center planning data can be transferred to profit center planning.
Planned production costs are then transferred to profitability planning 0!2/P(1. These estimated
costs are used in con3unction with the sales plan pro3ected revenue to create a profitability plan.
4ased on the results of this profitability plan, ad3ustments may be made to the original sales plan,
which would flow through the entire integrated planning process as another iteration. This cycle
could be repeated until all aspects of the integrated plan are satisfactory.
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SAP AG 1999
Planning Integration = Planning in PP
Sales quantities
Fore Fore- -
casts casts
ogistics ogistics
System System
Sales
quantities
SOP SOP
Sales quantities
Fore Fore- -
casts casts
ogistics ogistics
System System
Sales
quantities
Production Production - - PP PP
SOP! "P SOP! "P
(C) SAP AG TACO40 14-1&
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SAP AG 1999
CO=PA: Planning
+ales Organi2ation
Period 0ro' D %o
Record %ype
5ersion
Product Euantity Re#enue Co4+ Industry
6edia
Bitech
Paper
A000
3000
*000
*000
1000
A000
000
*000
<00
Planning layouts are customized screens for entering plan data. The definition of a planning layout
controls not only the appearance of the planning screen, but also some of the functionality. This
allows for complete flexibility in controlling the planning entry process.
( planning layout definition consists of three parts: the general data selection, the lead columns, and
the value columns. The general data selection is where characteristic values are specified that are
valid for the entire layout. The lead columns are where additional characteristics that are to be
planned may be specified. (nd the value columns contain characteristic#value field combinations.
Valid values for the special characteristics version, record type 0for costing/based !2/P(1, and
plan#actual indicator, are re+uired for each row#column intersection in a planning layout definition.
4y employing these intelligently in the layout design, layouts can be created in which values can be
planned for more than one version at a time and in which actual history data may be displayed for
reference.
Variables may be used when defining planning layouts to give them maximum flexibility. Variables
can be used for any characteristic, and they can be installed anywhere they are necessary: rows,
columns, or the general data selection. @sers will be prompted to enter values for these variables
when planning.
'eparate planning layouts are necessary for costing/based !2/P( and account/based !2/P(, as
planning figures on the two sides of !2/P( are not related or linked in any way. 5hen defining
layouts in costing/based !2/P(, the characteristic record type is necessary. 5hen defining layouts in
account/based !2/P(, the characteristic cost element is mandatory.
(C) SAP AG TACO40 14-1'
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CO=PA: Plan Integration with +OP 9 FI+
Product
+ales Ety:
Unit of 6easure:
Plant:
Product 4roup:
In#oiced Ety:
Unit of 6easure:
Plant:
CO=PA
5ersion
%i'efra'e
Product
Sales Qty:
Plant:
Product Group:
Invoiced Qty:
Plant:
+OP
LIS Characteristic:
Info Structure:
LIS Characteristic:
Info Structure:
FI+
Operating Concern: ID)A
Blue Cycle
A00
)ACB
A000
6otor
*00
)ACB
G
Product
S525
Product Group
S525
Blue Cycle
100
1000
otor
!00
"
,t is possible to transfer sales plan information back and forth between costing/based Profitability
(nalysis 0!2/P(1 and two logistics areas, 'ales and 2perations Planning 0'2P1 and the 8ogistics
,nformation 'ystem 08,'1. This allows for synchronizing planned sales +uantities between these
areas.
'ales plan +uantities can be transferred at the product level 0example: A. pieces of material B1 or at
the '2P product group level 0example: AC. pieces for group BB1.
'pecial subsets of sales plan +uantity data can be transferred using other planned characteristic
values. 6or example, the planned +uantities for all products planned in division ( and plant B can
be transferred to '2P at the individual product level. 2r the planned +uantities for all '2P product
groups for sales organization -ast can be transferred to '2P at the '2P product group level.
(C) SAP AG TACO40 14-1(
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Planning Fe#els in Production Planning
Business.Profita!ility Planning
= Re#enue plans
= +ales plans
+ales.Rough Production Planning
= +ales plan
= Rough production plan
Production Planning
= Production progra'
= Reconciled production plan
Re/uire'ents Planning
= +econdary re/uire'ents
= Production plan
= Procure'ent plan
o.-.H
o.-.H
o.-.H
o.-.H
o.-.H
o.-.H
o.-.H
o.-.H
0
e
e
d
!
a
c
-
.
C
o
r
r
e
c
t
i
o
n
s
CO CO= =PA PA
+OP +OP
6P+ 6P+
6RP 6RP
Product group Product group
Product group Product group
Asse'!ly A Asse'!ly A Asse'!ly Asse'!ly
Part A Part A Part Part
Product A Product A Product Product
4ased on the information provided in 42"s and routings, the 'ales and 2perations Plan 0'2P1 can
check the resource availability.
,f '2P determines that there are not ade+uate resources to carry out the production re+uired by the
sales plan, other resources must be procured or the sales +uantity planning must be ad3usted.
The results of '2P planning can be used in Production Planning 0PP1 as the basis for planning in
"P' 0; "aster Production 'cheduling1 and "%P 0; "aterial %e+uirements Planning1. 4oth can be
used to determine the activity +uantity consumption 0via routing information1, which can be
transferred to !ost !enter (ccounting 0!!(1 as scheduled activity +uantities.
The integration between PP and !!( is via routing D work center D cost center D activity type
planning.
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SAP AG 1999
Planning Integration = Cost Center Planning
Sales quantities
Fore Fore- -
casts casts
ogistics ogistics
System System
Sales
quantities
SOP! "P SOP! "P
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Planning in Cost Center Accounting
Plan Acti#ity Euantity Plan Acti#ity Euantity
Costs Costs
Personnel Cost
Planning
Asset Cost
Planning
Plan +ettle'ent
of Orders
Distri!ution
Assess'ent
Reconciliation Reconciliation
of Euantities of Euantities
+cheduled +cheduled
Acti#ity Euantity Acti#ity Euantity
Acti#ity input of Acti#ity input of
other cost centers other cost centers
and plan and plan= =integrated integrated
orders orders
+OP +OP
6RP 6RP
6anually 6anually= =planned planned
costs costs
Plan data transfer Plan data transfer
#ia integration to #ia integration to
feeder syste's feeder syste's
Plan data transfer Plan data transfer
#ia integration #ia integration
within Controlling within Controlling
Acti#ity Price Acti#ity Price
Calculation Calculation
,n cost center planning, the activity inputs of other cost centers, plan/integrated orders, and results
from '2P are identified as scheduled activities for the cost center. This information enables cost
center managers to plan for the delivery of re+uired activity +uantities as accurately as possible.
4ased on the reconciled activity +uantities, the re+uired costs of producing these activities can be
planned. 'everal categories of planned costs can be transferred from planning in feeder systems
07%, ((1. 2ther costs must be planned manually. There are also several types of )automatic* cost
planning, including plan distributions and assessments. Plan integrated internal orders can also
perform plan settlements to cost centers.
(ctivity prices are calculated automatically by the system by dividing the planned cost of providing
an activity type by the planned number of units of that activity type. The activity price is calculated
for a specific activity type to be produced by a specific cost center.
,f a cost center produces more than one activity type, cost splitting is re+uired to assign the
appropriate portions of any planned activity/independent costs to each activity type.
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SAP AG
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Planning Integration = Data %ransfer to CCA
Sales quantities
Activity prices
Fore Fore- -
casts casts
$ $
Planning Planning
Planning Planning
Orders Orders
ogistics ogistics
System System
Sales
quantities
SOP SOP
planning for overhead management. Planned costs from the 7% and (( components can be
0.*
SAP AG 1999
Planning Integration = Product Cost Planning
Sales quantities
Production
costs
Fore Fore- -
casts casts
Product Product
Costing Costing
Planning Planning
Planning Planning
Orders Orders
Material Material
Master Master
ogistics ogistics
System System
Sales
quantities
SOP! "P SOP! "P
planning for overhead cost controlling. Planned costs from the 7% and (( components can be
The calculated plan activity prices go to Product !ost Planning, which estimates the production costs
of the planned products with the use of bills of material and routings 0+uantity structures1. !ost
center planning data can be transferred to profit center planning.
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SAP AG 1999
%he Costing Process
Ite's Ite's
6 6aterial I
6 6aterial I
) Acti#ity I
J Process I
4 O#erhead I
Cost Cost
co'ponents co'ponents
I I I I
,nfor)ation
6arning
.rror
+yste' +yste'
'essages 'essages
Cost Cost
ele'ents ele'ents
100 000 I
:A0 000 I
:> :00 I
::0 000 I
Ite'i2ation
Cost Co'ponent
+plit
Fog
A * 1
Cost )sti'ate Cost )sti'ate
0ro' costing date 01.0A.>>
%o costing date 01.*0.>>
Euantity structure date 01.0A.>>
5aluation date 01.0A.>>
%ransfer control
Costing #ariant Costing #ariant
Plant Plant
6aterial 6aterial
Fot Fot si2e si2e
PPCA
A000
P=A00
A00
Perhaps new +ilde fro'
+tefan 6Kller. %he notes
will !e the sa'e
E2T-' 6%2" T52 '8,9-': !7-!F
5hen you create a cost estimate with a +uantity structure, you enter the costing variant, the material,
and the plant.
The dates are proposed from the costing variant and determine the following:
the period of validity of the cost estimate 0costing date from#to1
the selection date for the bill of material and routing 0+uantity structure date1
the pricing date for the material components and activities 0valuation date1
5ith the Transfer control indicator you specify that you want to use an existing cost estimate or
create a new cost estimate for component materials.
The system selects and values the +uantity structure automatically.
The costing results can be displayed and saved as an itemization, a cost element itemization, or a cost
component split. The itemization shows detailed information on the origin of the costs, such as the
+uantities and prices of the materials and internal activities used.
The cost element itemization groups the individual costing items into cost elements. The cost
elements group the costs according to how they were incurred. 6or materials, cost elements are
determined through account determination: for activities, through the activity type master or through
activity type planning: for processes, through the process master record.
The cost component split groups the cost elements into cost components.
5hen a multilevel structure is costed, the cost component split is rolled up so that the original
identity of the costs is retained for analysis.
Gou can analyze the results of the cost estimate directly or in the information system.
0.3
SAP AG
R
Costing Results: Controlling
6 6aterial A A00 pc IA00
6 6aterial A0 pc I300
6 6aterial * 0 pc IA0
) Acti#ity A 3 hours I100
) Acti#ity A hour I;0
) Acti#ity * A0 hours I<<0
4 6aterial o#erhead A0L I:A
4 Production o#erhead 0L I;0
100 000 I:00
1A0 000 IA0
:A0 000 I1;0
:AA 000 I<<0
::0 000 I:A
::A 000 I;0
Ite'i2ation Ite'i2ation
!y ite' category !y ite' category !y cost ele'ent !y cost ele'ent
Cost Cost Co'ponent Co'ponent
+plit +plit
0A 6aterial I:A0
0 Acti#ity IA*30
0* O#erhead I**A
The cost estimate results can be displayed as an itemization, as a cost element itemization, or as a
cost component split.
The itemization shows detailed information on the origin of the costs, such as the +uantities and
prices of the materials and internal activities used.
The cost element itemization groups the individual costing items into cost elements. The cost
elements group the costs according to how they were incurred. 6or materials, cost elements are
determined through account determination: for activities, through the activity type master: and for
overhead, through the credit key in the costing sheet.
The cost component split groups the cost elements into cost components. 5hen cost estimates
are created for a multilevel structure, the cost component split is rolled up so that the original
identity of the costs is retained for analysis.
Gou can analyze the results of the cost estimate directly or in the ,nformation 'ystem.
0.:
SAP AG
R
5aluation Alternati#es
5aluation
#ariant
5aluation
#ariant
6aterial = +tandard price
= 6o#ing a#erage price
= Planned price
= Co''ercial price
. . .
Internal acti#ity = Planned acti#ity price
= A#erage planned acti#ity price
= Acti#ity price of pre#ious period
. . .
)(ternal acti#ity = Price fro' operation
= $et /uotation price
. . .
O#erhead = Costing sheet& O#erhead -ey
= Process %e'plate
Control Resource 5aluation +trategies
Costing
sheet
Costing
sheet
Costing
#ariant
Costing
#ariant
Gou can define different valuation strategies in accordance with the purpose of the cost estimate
0such as calculating the standard price or preliminary order costing1.
The valuation strategy determines which price is selected to value the material components and
production activities.
To value the component materials, the material master record contains different price fields such as:
standard price, moving average price, tax price 0accounting view1
previous or future standard price, planned price 0costing details1
To value the planned activities in !ost !enter (ccounting, you can access different activity prices
such as the planned activity price or the actual activity price of the previous period.
To calculate the planned costs for externally processed operations, you can access the price in the
operation or the price in the +uotation or in the purchase order.
2verhead surcharges are calculated using a costing sheet that is determined through the valuation
variant.
2verhead surcharge rates can be dependent on the assembly being produced. This is accomplished
through the overhead group in the material master record and an overhead key in the costing sheet.
(C) SAP AG TACO40 14-2&
0.;
SAP AG
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Cost Centers
?Resources@
Products&
Custo'ers&
Channels etc.
Assigned
Assigned
Assigned
Processes
Financial Accounting Financial Accounting
6odel of Acti#ity Based Costing
Resource=
Dri#er
Cost=
Dri#er
6aterial
+tatistical -ey
figures.FI+
Other sources
'(Ps comprehensive approach to (ctivity 4ased !osting includes the following !2 !omponents:
The cost centers in !2/2"/!!( provide a complete, functional view of the overhead resources
of the organization.
,n !2/2"/(4!, you can define the processes that pull overhead resources from different parts
of the organization 0cost centers1. ,t is not possible to charge primary costs directly from 6, to a
process.
4y using the appropriate cost drivers, the corresponding process +uantities and costs are charged
to products by using the !2/P! component, or directly to the profitability segments defined in
the !2/P( component.
(C) SAP AG TACO40 14-2'
0.<
SAP AG
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%ransfer of the Product Costing +tructure to
CO=PA
Profita!ility +eg'ent
Product 4roup Product 4roup
= Product A
= Product
= Product *
= Product A
= Product
= Product *
Plan Re#enue Plan Re#enue Plan Euantity Plan Euantity Plan Costs Plan Costs Plan Profit Plan Profit
= 6anually
= 5ia +D
pricing
= 0orecast
= 6anually
= 5ia +D
pricing
= 0orecast
= 6anually
= 0orecast
= 6anually
= 0orecast
5aluation of
#alue fields
with costing
price
= 50A: *;1
= 50: A>
= 50*: :<0
5aluation of
#alue fields
with costing
price
= 50A: *;1
= 50: A>
= 50*: :<0
Product Costing Product Costing
%otal Price %otal Price
+tructured price ?Cost Co'ponents@ +tructured price ?Cost Co'ponents@
A0
*;1
Cost Co'ponents
assigned to 5alue
0ields
Cost Co'ponent
Cost 5alue
0
A>
*0
:<0
The results of product costing can be transferred to Profitability (nalysis. The product costing
structure is assigned to the value fields in !2/P(.
To calculate the planned costs of the products using material costing, you assign the cost
components to the corresponding value fields of an operating concern, and link these values with the
+uantity field Hsales +uantity for sales volume.
The costs that are calculated are then compared with the forecast revenues, and result in profit
planning for future periods. ,f the result is unsatisfactory, the entire planning cycle can be repeated
with different starting values.
(C) SAP AG TACO40 14-2(
0.>
SAP AG 1999
Planning Integration = Update +ales Plan.CO=PA
Sales quantities
Profitability Planning Profitability Planning
Production
costs
Fore Fore- -
casts casts
Planning Planning
Planning Planning
Orders Orders
Material Material
Master Master
Cost
components
ogistics ogistics
System System
Sales
quantities
Product Product
Costing Costing
SOP! "P SOP! "P
planning for overhead cost controlling. Planned costs from the 7% and (( components can be
0.*0
SAP AG 1999
Plan Integration = 6anufacturing
SOP SOP
"P "P
Sales #olume
Activity Input $uantity
Process Input $uantity
Activity Price
Process Price
Product Product
Costing Costing
Profit Planning Profit Planning Sales Planning Sales Planning
Strategic
Procedure
"arget %equirements
Cost of goods
manufactured
/ sold
&usiness Process &usiness Process
Cost Cost Center Center/ /
Activity "ype Activity "ype
"emplate
&ill of
material
%outing
The sales +uantity plan is transferred to 'ales and 2perations Planning 0'2P1 in Production
Planning. There, a capacity/based comparison of plan +uantities with production resources takes
place. ,f the plan cannot be met, additional resources must be obtained or the sales plan changed.
planning for overhead cost controlling. Planned costs from the 7% and (sset (ccounting
components can be transferred to cost center planning. Plan activity prices are then calculated.
0.*A
SAP AG 1999
Planning and Plan Integration: Unit +u''ary
Ba#ing co'pleted this U$I%&
you should now !e a!le to:
Identify the 'ost i'portant costing options used
and the differences !etween the'.
in#ol#ed in the Integrated Planning Cycle& and
e(plain their roles.
)(plain how the Integrated Planning Cycle is used
in different industries.
Identify the additional features and functionality
a#aila!le when using ABC.
Perfor' so'e !asic planning functions.

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