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13

Management Account|ng - Contro|||ng - CC
Compar|son of I|nanc|a| and management Account|ng:
Management account|ng conLalns all Lhe funcLlons necessary for effecLlve cosL and revenue conLrolllng. lL covers all
aspecLs of managemenL conLrolllng and lncludes many Lools for complllng lnformaLlon for company managemenL.
llnanclal reporLs used for exLernal reporLlng purposes, such as 8alance sheeLs and /L sLaLemenLs, are creaLed ln
I|nanc|a| Account|ng accordlng Lo accounLlng sLandards (CAA/lAS).

1yp|ca| 1asks |n Management Account|ng:
1he maln componenLs of CC-ManagemenL AccounLlng: are used for dlfferenL Lasks and Lypes of analysls.

<&%**)@0 53*( %+2 #$53+5)&$ 2%(%
Cost L|ement Account|ng: Classlfles Lhe cosLs and revenues posLed Lo CC. lL also enables you Lo reconclle cosLs
beLween MgL. AccounLlng and llnanclal AccounLlng (CC-ll).

<3+(#3& 3E$#6$%2 53*(* %+2 %&&35%($* 53*(*
Cverhead Cost Contro|||ng: examlnes Lhe orlgln of cosLs ln Lhe funcLlonal areas of an enLerprlse. Cverhead cosLs
lnclude cosLs LhaL cannoL be dlrecLly asslgned Lo a producL or servlce. lL ls ofLen dlfflculL Lo deLermlne whaL
caused overhead cosLs. AcLlvlLy-8ased CosLlng (A8C) provldes you wlLh more ways of allocaLlng cosLs.

AE%&1%($ (6$ 53*( 3@ ?332* 3# *$#E)5$*
roduct Cost Account|ng ls used for cosLlng and evaluaLlng Lhe cosL of goods manufacLured for a producL and Lhe
cosLs assoclaLed wlLh provldlng a servlce or when carrylng ouL a pro[ecL.

"+%&0G$ >#3@)(
rof|tab|||ty Ana|ys|s: exLernal focus. Looks aL how proflLable varlous markeL segmenLs are (producL dlvlslons for ex.) and how proflLablllLy has evolved over a perlod of Llme.

"+%&0G$ *155$** 3@ )+2)E)21%& 4#3@)( 5$+($#*
rof|t Center Account|ng: lnLernal focus. Looks aL how lndlvldual proflL cenLers are performlng ln Lhe enLerprlse. lL can be used Lo represenL Lhe lnLernal markeL ln Lhe
enLerprlse, parLlcularly lf mulLlple valuaLlon approaches and Lransfer prlces are used.

I|ow of va|ues w|th|n Management Account|ng:
CosLs lncurred ln one parL of Lhe enLerprlse are ofLen passed on Lo a dlfferenL parL. lor example, you can allocaLe overhead cosLs from admlnlsLraLlve cosL cenLer Lo producLlon
cosL cenLers. 1hese cosLs are Lhen allocaLed Lo producLlon processes.

Integrat|on w|th other SA Lk App||cat|ons:
I|nanc|a| Account|ng (II) ls a prlmary source of daLa for ManagemenL AccounLlng. MosL expense ln Lhe general ledger resulL ln a cosL posLlng ln ManagemenL AccounLlng. 1hese
expense posLlngs Lo Lhe Ceneral ledger can be [ournal posLlngs, vendor lnvolces, or depreclaLlon posLlngs from Asset Management.
Sa|es Crder Management (SD) ls a prlmary source for revenue posLlngs from bllllng documenLs Lo revenue posLlngs ln roflLablllLy Analyses (CC-A), and roflL CenLer
AccounLlng (CA).
numan Cap|ta| Management (nCM) can generaLe cosL posLlngs ln ManagemenL AccounLlng. PCM offers you Lhe opporLunlLy Lo allocaLe labor cosLs Lo varlous conLrolllng
ob[ecLs. ln addlLlon, planned personnel cosLs can be Lransferred and used for ManagemenL AccounLlng plannlng.
ln Mater|a|s Management (MM), a goods lssue LransacLlon can creaLe a cosL posLlng ln ManagemenL AccounLlng Lo whlchever cosL ob[ecL ls speclfled. roducL cosL esLlmaLes
creaLed ln ManagemenL AccounLlng can updaLe prlce flelds ln maLerlal masLer records. llnally, Lhe creaLlon of purchase orders ln MaLerlals ManagemenL can generaLe
commlLmenL posLlngs wlLhln ManagemenL AccounLlng.
1he Manufactur|ng area of Log|st|cs also works closely wlLh ManagemenL AccounLlng. 8CM and rouLlngs, creaLed ln ManufacLurlng, can be used ln roducL CosL AccounLlng.
Crgan|zat|ona| Leve|s
Contro|||ng Area
(CC-CM]CC-C]LC-CA)
ls Lhe baslc organlzaLlonal unlL ln CC-ManagemenL AccounLlng.
ls a closed enLlLy used for cosL accounLlng. ?ou can allocaLe cosLs only wlLhln a conLrolllng area. 1hese allocaLlons cannoL affecL
ob[ecLs ln oLher conLrolllng areas.
MulLlple AsslgnmenLs: ?ou can asslgn more Lhan one CC Lo a conLrolllng area. 1hls enables conLrolllng across company codes. 1he
conLrolllng area and lLs company code musL use Lhe same operaLlng charL of accounLs and Lhe same flscal year.
Cperat|ng Concern (CC-A)
8epresenLs Lhe sLrucLure of exLernal segmenLs for Lhe enLerprlse. ?ou can asslgn several conLrolllng areas Lo each operaLlng concern
so you can analyze Lhem LogeLher. roflLablllLy analysls (CC-A) ls used wlLh CperaLlng Concern.
Company Code ls an lndependenL accounLlng unlL. llnanclal and /L sLaLemenLs are prepared aL company code level Lo meeL legal reporLlng
requlremenLs.
8us|ness Areas
Can be used Lo group sLraLeglc buslness unlLs for reporLlng /L and flnanclal sLaLemenLs (noL sulLable for audlLlng, sulLable for
reporLlng purposes only). 8uslness areas can also be cross-company code.
|ant (MM])
8epresenLs a producLlon unlL and ls Lhe cenLral organlzaLlonal unlL ln MaLerlals ManagemenL and roducLlon lannlng.
A lanL ls asslgned Lo a company code.
urchas|ng Crgan. (MM-) ls an organlzaLlonal unlL used MaLerlals ManagemenL - urchaslng.
Sa|es Crgan. (SD) ls an organlzaLlonal unlL used ln Sales Crder ManagemenL.

ln cross-company code cost account|ng, Lhe contro|||ng area and Lhe company code can have d|fferent currenc|es. ?ou can use 3 currenc|es |n CC:
0A=@;A88>=< 7;97 currency
0AMN7=L 0AO9 currency or ob[ect currency (by defaulL)
*;7=:7K@>A= currency (used for posLlng a documenL Lo ManagemenL AccounLlng)

oo

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1
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1
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16

Cost Center Account|ng
G]L Accounts and Costs L|ements:
As we know Lhe charL of accounLs ls creaLed ln ll.
All expense accounts are groups ln one class (c|ass 4) and all revenue accounts ln anoLher (c|ass 8)
Lxpense accounts Lo whlch cosLs are posLed for cosL accounLlng purposes must also be created as cost
e|ements |n CC-Management Account|ng. 1hls ensures LhaL all posLlngs Lo Lhls Lype of expense accounL
always arrlve ln CC aL Lhe same Llme.
r|mary cost e|ements: (maLerlal cosL, personnel cosL, energy cosL) glve a dlrecL, one Lo one, correspondence wlLh CL accounL ln ll.Lo allow cosLs Lo flow.
Secondary cost e|ements: (producLlon cosLs, maLerlal overheads, producLlon overheads) are creaLed only ln CC and are used for lnLernal cosL allocaLlons, overhead
calculaLlon, seLLlemenL LransacLlon and do not have any correspond|ng GL account |n II..lL does noL flow Lo ll.
Standard h|erarchy represents a|| Cost Centers per Contro|||ng Area: Cnly 1 sLandard hlerarchy.
1he cost center |s an organ|zat|ona| un|t |n a Contro|||ng area represent|ng a c|ear|y de||m|ted |ocat|on where costs occur.
0A:@ 09=@9; "KKAE=@>=< %+*/$#* (6$ H1$*()3+ 3@ PF9;9 KA:@: AKKE;: ".0 C"K@>G>@LCD7:9O 0A:@>=< %+*/$#* (6$ H1$*()3+ 3@ PFL 8@3# /6%( 41#43*$9 KA:@: AKKE;:
CosL cenLers can be deflned accordlng Lo several dlfferenL deslgn approaches (Lx: low level unlL LhaL has responslblllLy for managlng cosLs / geographlc locaLlon / acLlvlLles or
servlces provlded), buL whlchever approach ls selecLed, lL should be conslsLenL LhroughouL Lhe enLerprlse.

Act|v|ty 1ypes:
C|ass|f|es the act|v|t|es performed or produced by a cost center (ex. Machlne Pour 8aLe).
1he cosLs of Lhese resources need Lo be allocaLed Lo Lhe recelvers of Lhe acLlvlLy. AcLlvlLy Lypes serve as (#%5)+? @%5(3#* for Lhls cosL allocaLlon. AcLlvlLy uocumenL: AcLlvlLy
Lype, C. (ex. ConsulLlng, 10 hs)
ke|at|onsh|p between Cost Center]Act|v|ty 1ype: ln an lnLernal dlrecL acLlvlLy allocaLlon, you need Lo enLer
AcLlvlLy Lype
CosL cenLer
CuanLlLy
unlL $ (ls calculaLed based on Lhe $ of Lhe acLlvlLy + C)
and generaLes a deblL Lo Lhe recelver and a credlL Lo Lhe sender for boLh Lhe quanLlLy and cosLs. lnLernal acLlvlLy ls allocaLed uslng secondary cost e|ements, whlch are sLore ln
Lhe masLer daLa Lypes as defaulL values.
?ou can resLrlcL Lhe use of Lhe acLlvlLy Lype Lo cerLaln Lypes of cosL cenLers by enLerlng Lhe allowed cosL cenLer caLegorles ln Lhe acLlvlLy Lype masLer record. ?ou can enLer up Lo
elghL allowed cosL cenLer caLegorles ln Lhe acLlvlLy Lype masLer record, or leave Lhe asslgnmenLs unresLrlcLed" by enLerlng an asLerlsk (*).
Stat|st|ca| key I|gures:
Are a measurable quanLlLy LhaL can be asslgned Lo CosL CenLers, AcLlvlLy Lypes, Cverhead Crders, 8uslness rocesses, and roflL CenLers. (Lx: LoLal number of employees ln a
cosL cenLer, mlnuLes of long dlsLance calls.)
?ou can use sLaLlsLlcal key flgures for cosL allocaLlon as a 1rac|ng Iactor ln overhead cosL allocaLlons:
1ypes:
I|xed va|ue ls useful for sLaLlsLlcal key flgures LhaL Lend Lo remaln consLanL over Llme (Lx: number of employee)
1ota|s va|ue musL be enLered for each lndlvldual perlod and ls useful for values LhaL Lend Lo change each perlod (Lx: kllowaLL hour of elecLrlclLy consumpLlon).
?ou can also Lransfer sLaLlsLlcal key flgures values from Lhe LoglsLlcs lnformaLlon SysLem (LlS) by llnklng key flgures from LlS wlLh Skl's ln CC.

Master Data Groups:
When you use masLer daLa groups ln reporLlng, each hlerarchlcal level can produce auLomaLlc LoLals of Lhe levels beneaLh lL.
1he value (cosL cenLer, cosL elemenL, acLlvlLy Lype, eLc.) ls represenLed only once ln Lhe group.
Lach value can be used ln more Lhan one group.
Lach conLrolllng area musL have a unlque sLandard hlerarchy.
1he name of a masLer daLa group has Lo be unlque for a cllenL-CC, even lf Lhere are Lo CC for a CllenL (=>2 names)
Cost Center |ann|ng rocess:
lmpuLs: Manual enLrles, formulas, PCM-AssesLs ?
SLeps: SC, roducLlon plannlng, CosL cenLer plannlng, roducL cosL plann.

lanned values (such as planned personnel cosLs and planned depreclaLlon) can
also be Lransferred auLomaLlcally Lo Lhe CosL CenLers from nk and Assets
Account|ng (II-AA). 8oLh flxed and varlable cosLs can be planned for each area
of responslblllLy (CosL CenLer).
lL ls Lhe alm of CosL CenLer lannlng Lo calculaLe plannlng cosLs Lo def|ne
dev|at|ons laLer and Lo prepare Lhe a||ocat|on to cost bearers.
1he act|v|ty type p|ann|ng ls an lmporLanL sLep ln CosL CenLer lannlng, as Lhe
planned acLlvlLy amounLs can lnfluence planned cosLs.
ln Lhe Sa|es Informat|on System (SIS), Lhe company can plan sales quanLlLles for
a producL or producL group level for Lhe followlng year. Slmllarly, sales quanLlLy
plannlng can be accompllshed ln rof|tab|||ty Ana|ys|s. 1he sales plans can be
compared wlLh one anoLher so LhaL a slngle forecast can be Lransferred Lo SC.
A capaclLy-based comparlson of plan quanLlLles wlLh producLlon resources Lhen
Lakes place ln SC. lf Lhe plan cannoL be meL, addlLlonal resources musL be
obLalned or Lhe sales plan musL be changed.
1he acLlvlLy requlremenLs can Lhen be creaLed ln SC or Long 1erm
kequ|rements (L1) and Lransferred as scheduled acLlvlLles Lo cosL cenLer
plannlng.
ln cost center p|ann|ng, Lhe plan acLlvlLy quanLlLles are creaLed on Lhe basls of scheduled quanLlLles from SC. CosL plannlng ls performed for cosL cenLers and lnLernal orders, as well as
addlLlonal acLlvlLy plannlng for Cverhead Cost Contro|||ng. lanned cosLs from nk and Assets can be Lransferred Lo cosL cenLer plannlng. lan acLlvlLy prlces are Lhen calculaLed.
1he calculaLed plan acLlvlLy prlces go Lo roduct Cost |ann|ng, whlch esLlmaLes Lhe producLlon cosLs of Lhe planned producLs by uslng 8CM and 8ouLlngs. 1he cosLs of goods
manufacLured LhaL were calculaLed on Lhe basls of Lhe sales plan are Lhen Lransferred Lo CC-A. 1hese cosLs are used, alongslde Lhe forecasLed revenues, Lo creaLe a proflL plan. ?ou can
use Lhe resulLs of Lhls plan Lo make ad[usLmenLs Lo Lhe orlglnal sales plan, whlch Lhen lnlLlaLe Lhe compleLe lnLegraLed plannlng process agaln.
ll
- Lxpense accounLs - class 4
- 8evenu accounLs - class 8
CC
- rlmary cosL elemenL
- 8evenu elemenL
SOP
Sales & Operation
Planning
Prod /
Product
Group
Scheduled
Activities
Sales Info
Syst
CO-PA
COST CENTER PLANNING PROCESS
Sales
Plan
Sales
Plan
vs
Forecast
Plan Quant
vs
Production
Resources
Plan can
be met?
Non
Additional Resources
Obtained or Sales
Plan changed
Yes
Activity
Requirements
(created in SOP)
Cost Center
Planning
Plan Activity
Quantities
Cost
Planning
Cost
Center
Internal
Orders
Additional
activity
planning
Overhead
Cost
Controlling
HR
Assets
Accounting
Planned
values
Planned
personnel costs,
depreciation
Plan Activity
prices
Product
Cost
Planning
Routing BOM
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Act|v|ty a||ocat|on

ost|ng from II to a Cost Center: AcLlvlLy allocaLlon

When a [ournal enLry ls creaLed ln ll LhaL lncludes an expense llne lLem, LhaL expense can be posLed Lo CC as a cosL lf:
" A prlmary cosL elemenL has been creaLed ln CC LhaL corresponds Lo Lhe expense accounL used ln Lhe ll [ournal enLry.
" A valld conLrolllng ob[ecL (such as cosL cenLer) ls referenced ln Lhe ll llne lLem.
As a resulL ls creaLed (each documenL has a unlque documenL number):
1 ll documenL
1 CC documenL.

When an ll documenLs ls creaLed LhaL posLs Lo an expense or revenue accounL
" Pavlng a correspondlng cosL elemenL,
" A valld conLrolllng ob[ecL (such as cosL cenLer) ls referenced for Lhe expense llne lLem,
As a resulL ls creaLed:
1 CC documenL. 1hls CC documenL has lLs own unlque number and conLalns Lhe followlng deLalls:
Contro|||ng ob[ect posted to
Cost e|ement used
Amount
When a prlmary cosL ls lnlLlally posLed Lo ln CC, lL ls LreaLed as a one-slded [ournal enLry, unllke a convenLlonal, balanced flnanclal accounLlng [ournal enLry.
Any LransacLlons LhaL creaLe cosL movemenLs wlLhln ManagemenL AccounLlng are balanced enLrles.
When a cosL ls moved from one conLrolllng ob[ecL Lo anoLher, such as from one cosL cenLer Lo anoLher, Lhe sendlng ob[ecL ls credlLed and Lhe recelvlng ob[ecL ls deblLed for Lhe
same amounL.
ost|ng from MM to a Cost Center:
Goods |ssue for maLerlal consumpLlon LransacLlons posLed ln Lhe MM can be asslgned Lo a cost center. Also, you musL enLer a movemenL Lype Lo dlfferenLlaLe beLween Lhe
varlous caLegorles of goods movemenLs.
As a resulL ls creaLed:
1 ll documenL LhaL deblLs maLerlal consumpLlon accounL and credlLs maLerlal sLock (lnvenLory) accounL.
1he cosL cenLer ls deblLed wlLh Lhe value of Lhe goods lssued uslng a prlmary cosL elemenL.

D|rect act|v|ty A||ocat|on: ueals wlLh Lhe measuremenL, posLlng, and allocaLlon of an organlzaLlonal acLlvlLy.
?ou need Lo creaLe Lhe correspondlng (measurable) Lraclng facLors, known as act|v|ty types ln CosL CenLer AccounLlng.
lor a dlrecL acLlvlLy allocaLlon, Lhe followlng lnfo ls needed:
Sender cost center - cred|ted (CosL cenLer LhaL provldes Lhe acLlvlLy (uslng secondary cosL elemenL)
kece|ver - deb|ted (Cb[ecL LhaL recelves Lhe acLlvlLy (uslng secondary cosL elemenL)
Act|v|ty type
uant|ty of Lhe acLlvlLy provlded.

er|od|c A||ocat|ons wlLh sender/recelver relaLlonshlps - Lechnlques (examples):
er|od|c kepost|ng (use orlglnal cosL elemenL)
D|str|but|on (use orlglnal cosL elemenL)
Assessment (use secondary cosL elemenL)
Ind|rect Act|v|ty A||ocat|on
1emp|ate A||ocat|on

Interna| Crder
ls a cosL collecLor LhaL allows a beLLer vlew of cosLs LhaL could noL be lLemlzed ln deLall ln a cosL cenLer. useful for plannlng, monlLorlng, alloc. of cosLs and reporLlng.
4 types]categor|es:
Cverhead orders: used Lo monlLor overhead cosLs lncurred for a parLlcular purpose, such as conducLlng a Lrade falr, or Lracklng cosLs for malnLen. and repalr work.
Investment orders: used Lo monlLor cosLs lncurred ln Lhe producLlon of a flxed asseL, such as bulldlng a sLorage faclllLy.
Accrua| orders: used Lo offseL posLlngs of accrued cosLs (cosLs calculaLed ln CC) Lo cosL cenLers.
Crders w|th revenue: used Lo replace Lhe cosL accounLlng parLs of Su cusLomer orders lf Su ls noL belng used, so LhaL boLh cosLs and revenues can be Lracked, or Lo monlLor
revenues noL affecLlng Lhe organlzaLlon's core buslness (mlscellaneous revenue).

Interna| Crders - Cost |ann|ng:
Costs are normally planned for orders LhaL have a |ong ||fe cyc|e. Crders wlLh a shorL llfe cycle, such as for unexpecLed small repalrs, are normally noL planned.
3 opLlons/ways for plannlng cosL on lnLernal orders:
Cvera|| |ann|ng: ls Lhe slmplesL level for plannlng order cosLs. ?ou can plan overall values and annual values lrrespecLlve of Lhe cosL elemenLs.
r|mary]secondary cost and revenue p|ann|ng: can be used lf you have deLalled lnformaLlon abouL an lnLernal order. lor manual plannlng purposes, prlmary/secondary
cosL and revenue plannlng comprlses Lhe plannlng of prlmary cosLs, acLlvlLy lnpuLs, and revenues.
Un|t cost|ng: can be used Lo carry ouL more deLalled plannlng Lhan ls posslble on cosLs elemenLs.
ost|ng to an Interna| Crder: can be real or sLaLlsLlcal (lnformaLlon posLlngs only).
Comm|tments (fuLure cosLs):
ldenLlfles cosLs whlch be lncurred ln Lhe fuLure for maLerlals and servlces requesLed or ordered. 8y recordlng commlLmenLs, as well as acLual cosLs, you can compare Lhe
funds you have allocaLed Lo your planned or budgeLed cosLs Lo deLermlne funds avallablllLy.
Are creaLed ln Lhe urchaslng funcLlon of MaLerlals ManagemenL.
ls recorded auLomaLlcally when you asslgn an overhead order Lo a purchase order.
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?ou reduce Lhe commlLmenL by posLlng a goods recelpL agalnsL a purchase order. AcLual cosLs are posLed Lo Lhe lnLernal order. 1hls process conLlnues unLll Lhe purchase
order ls closed and Lhe commlLmenL ls reduced Lo zero.
?ou musL have acLlvaLed commlLmenL managemenL ln ManagemenL AccounLlng for each conLrolllng area.
Crder Sett|ement:
Interna| orders are usually used as an lnLerlm collecLor of cosLs and an ald Lo Lhe plannlng, monlLorlng, and reporLlng processes. When Lhe Lask ls compleLe, Lhe cosLs have Lo be
passed on Lo Lhelr flnal desLlnaLlon (cosL cenLer, flxed asseL, proflLablllLy segmenL, eLc.). 1hls ls called seLLlemenL". lL ls anoLher form of perlodlc cosL allocaLlon.
SeLLlemenL can occur perlodlcally, or aL Lhe end of Lhe order's llfe, dependlng on Lhe Lype of order and lLs buslness purpose.
A sett|ement ru|e musL be deflned for each order. 1hls rule ls deflned ln Lhe order masLer record.

rof|t Center Account|ng - |nterna| focus
(LC-CA) rof|t Center Account|ng
Measure proflLablllLy of areas of responslblllLy wlLhln Lhe organlzaLlon. reflecLs Lhe success of a glven proflL cenLer aL meeLlng Lhe proflLablllLy goal for whlch lL was glven
responslblllLy.
lnLernal conLrolllng purposes.
Comparlson: lf you dlvlde your enLerprlse lnLo proflL cenLers, you can analyze Lhe areas of responslblllLy and delegaLe responslblllLy Lo dlsLrlbuLed unlLs, whlch Lhen become
companles wlLhln Lhe company.
1yplcal quesLlons ln roflL CenLer AccounLlng: WhaL ls Lhe operaLlng proflL of a proflL cenLer? Whlch flxed asseL value ls asslgned Lo a proflL cenLer?

roflL cenLers seL up accordlng Lo:
roducts (producL llnes, dlvlslon)
Geograph|ca| factors (reglons, offlces, or producLlon slLes)
Iunct|ons (producLlon, sales)

roflL CenLers are noL real accounL asslgnmenL ob[ecLs
CC ||nked to rof|t Centers:
ConLrolllng ob[ecLs masLer daLa conLaln a proflL cenLer fleld. 1hls ls Lhe llnk Lo deblLs and credlLs posLed Lo Lhose conLrolllng ob[ecLs
rof|t Centers |ann|ng
ls an lnLegral parL of overall buslness plannlng. 2 sLeps:
1. 1ransfer of plannlng daLa from cosL cenLers, lnLernal orders, CC-A, producL cosL plannlng.
2. ModlflcaLlon of Lhese plannlng daLa dlrecLly ln Lhe proflL cenLers.
rof|tab|||ty Ana|ys|s (CC-A) - externa| focus

?ou can use rof|tab|||ty Ana|ys|s (CC-A) Lo analyze Lhe proflLablllLy of segmenLs ln your exLernal markeL. 1hese segmenLs can be deflned by producL, cusLomer, geographlcal
area, or oLher characLerlsLlcs, and by your lnLernal organlzaLlonal unlLs, for example: Company Code, 8uslness Area.
1he a|m of rof|tab|||ty Ana|ys|s ls Lo provlde Lhe board of dlrecLors, Su, markeLlng, plannlng, and oLher groups ln your organlzaLlon wlLh markeL-orlenLed declslon supporL.

1yplcal quesLlons ln CC-A: Pow successful was Lhe lasL markeLlng campalgn for a cerLaln producL llne? Who are Lhe largesL cusLomers and who has Lhe sLrongesL growLh?
WhaL effecL does a prlce deLermlnaLlon sLraLegy have on a cusLomer group?

rof|tab|||ty Segment (Lhe affecLed markeL segmenL):
ls Lhe comblnaLlon of:
Character|st|cs: answer Lhe quesLlon: abouL whaL aspecL do l wanL Lo reporL?" Lx: dlvlslons, reglons, producLs, cusLomers.
Character|st|cs va|ues: are Lhe key flgures, answer Lhe quesLlon: whaL values can l have for Lhe characLerlsLlcs?" Lx: 8eglon souLh, 8eglon norLh.
Va|ue f|e|d: provlde a vlew of a segmenL of Lhe buslness. Answer Lhe quesLlon: whlch key flgures do l wanL Lo Lrack and analyze?" Lx: gross sales, dlscounLs, cosL of sales.
roduct Cost Account|ng]contro|||ng (CC-C)

lL's concerned wlLh all aspecLs of plannlng Lhe cosL of produclng producLs or servlces, as well as Lracklng and analyzlng Lhe acLual cosLs. 3 sLep process:

1. roduct Cost |ann|ng: used Lo esLlmaLe Lhe cosLs Lo produce goods or servlces.
-lf a quanLlLy sLrucLure (8CM and 8ouLlng) ls avallable ln ManufacLurlng lannlng, Lhen Lhe sysLem can
auLomaLlcally creaLe a cosL esLlmaLe based on Lhls daLa.
-lf no quanLlLy sLrucLure ls avallable, Lhen you can elLher enLer Lhe cosLlng lLems manually wlLh Lhe unlL
cosLlng Lool or Lransfer Lhem auLomaLlcally from a non-SA sysLem uslng baLch lnpuL.

2. Costs Cb[ect Contro|||ng: collecLs cosLs lncurred durlng producLlon of a producL or servlce uslng cosL
ob[ecLs (such as producLlon orders, sales orders, process orders, producLlon cosL collecLors). lL focuses
on slmulLaneous cosLlng and Lhe perlod-end closlng, ln order Lo compare planned and acLual cosLs.

3. Actua| Cost|ng and Mater|a| Ledger: provldes acLual cosLs for each maLerlal aL Lhe end of Lhe perlod.

When you creaLe a cosL esLlmaLe wlLh a quanLlLy sLrucLure, you musL enLer
cost|ng var|ant
mater|a|
p|ant
|ot s|ze

www.sap-Lerp10.com.ar

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1he daLes proposed from Lhe cosLlng varlanL speclfy Lhe followlng:
1he perlod of valldlLy of Lhe cosL esLlmaLe (cosLlng daLe from/Lo)
1he selecLlon daLe for Lhe 8CM and rouLlng (quanLlLy sLrucLure daLes)
1he prlclng daLa for Lhe maLerlal componenLs and acLlvlLles (valuaLlon daLe)
1he cosLlng resulLs can be saved and dlsplayed as
Item|zat|ons: (shows deLall deLalled lnformaLlon abouL Lhe orlgln of Lhe cosLs, such as quanLlLles and prlces of Lhe maLerlals and lnLernal acLlvlLles used).
Cost e|ement |tem|zat|ons: (groups Lhe lndlvldual cosLlng lLems lnLo cosL elemenLs)
Cost component sp||t: (groups Lhe cosL elemenLs lnLo cosL componenLs

Cost ko||up |n roduct cost |ann|ng:
lL's used Lo ensure LhaL Lhe cosLs of goods manufacLured, maLerlal and producLlon cosLs, of all maLerlals ln a mulLllevel 8CM are lncluded ln Lhe cosL esLlmaLe of Lhe hlgher-level
maLerlal. 1hls ls achleved by asslgnlng Lhe cosLs ln a cosL esLlmaLe Lo cosL componenL.

Standard r|ce Update: 3 sLeps
1. Ana|yze the costs
2. Mark|ng
3. ke|eas|ng

Lffects of Mark|ng and re|eas|ng a standard cost est|mate
SLandard prlces ln maLerlal masLer ls updaLed.
lnvenLory ls revaluaLed.

1he followlng prerequlslLes musL be meL before a sLandard cosL esLlmaLe can be marked or released:
SLandard cosL esLlmaLe musL be free of errors (sLaLus kA, cosLed wlLhouL errors)
1he marklng and release musL be allowed

When you release Lhe sLandard cosL esLlmaLe, Lhese fuLure prlces are updaLed as Lhe currenL sLandard prlce.
?ou can release a sLandard cosL esLlmaLe only once per perlod, unless you deleLe Lhe prevlously released sLandard cosL esLlmaLe from Lhe daLabase.
1he sLandard or movlng average prlces used Lo valuaLe lnvenLory ls deLermlnaLe ln Lhe rlce conLrol seLLlng ln maLerlal masLer.
Mater|a| Master: pr|ces:
|anned r|ces 1, 2, 3: can be used for raw maLerlals and purchased parLs, and Lo valuaLe Lhe maLerlals ln Lhe cosL esLlmaLe.
1ax based and commerc|a| pr|ces: are enLered for purchased parLs ln lnvenLory cosLlng for values such as Lhe deLermlnaLlon of lowesL value. An lnvenLory cosL esLlmaLe can
use Lhese prlces for valuaLlon, and Lhen updaLe Lhe cosLlng resulLs for flnlshed and seml flnlshed producLs ln Lhese flelds.
r|ce contro|: lndlcaLor LhaL conLrols whlch prlce ls used Lo valuaLe Lhe lnvenLory of a maLerlal. 1he followlng opLlon are avallable:
o Standard pr|ce
o Mov|ng average pr|ce
1hese pr|ces are used to va|uate goods movements w|th|n SA Lk and to va|uate |nventor|es.
A sLandard cosL esLlmaLe can be used Lo updaLe Lhe sLandard prlce.
?ou can branch from Lhe accounLlng and cosLlng vlews Lo Lhe resulLs of sLandard cosL esLlmaLes Lhese resulLs updaLe Lhe sLandard prlce.

Integrat|on: Standard r|ce and Standard Cost Lst|mate:
r|ce contro| plays a cruclal role ln mater|a| va|uat|on. When Lhe prlce conLrol lndlcaLor ls seL Lo S, Lhe lnvenLory ls valuaLed aL sLandard prlce. ln addlLlon, goods movemenLs are
valuaLed dlrecLly ln Lhe SysLem uslng a prlce selecLed ln accordance wlLh Lhe prlce conLrol lndlcaLor.
lf Lhe sLandard prlce was updaLed by a sLandard cosL esLlmaLe, lL can be used ln Cost Cb[ect Contro|||ng.
1he sysLem can use Lhe lLemlzaLlon of sLandard cosL esLlmaLes Lo deLermlne Lhe LargeL cosLs for manufacLurlng orders. 1he dlfference beLween LargeL cosL and acLual cosL can
be analyzed aL Lhe level of varlance caLegorles, such as quanLlLy or prlce varlances. 1he saved lLemlzaLlon provldes Lhe basls for Lhe varlance calculaLlon.
ln rof|tab|||ty Ana|ys|s, you can use sLandard cosL esLlmaLes (or oLher maLerlal cosL esLlmaLes) Lo compare Lhe revenues of Lhe bllled quanLlLy wlLh Lhe cosL componenL spllL of
Lhe producL.
A sLandard prlce ls also requlred ln Lhe MaLerlal Ledger Lo deLermlne Lhe acLual prlce.