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Index
TERMS OF REFERENCE AND SCENARIO
.............................................................................................................. 3
PREPARING THE MASTER DATA
............................................................................................................................. 4
CREATING COST CENTERS ............................................................................................................................................. 4
Creating Cost Center for Canteen........................................................................................................................... 4
Creating Cost Center for Maintenance ................................................................................................................... 4
Creating Cost Center for Assembly ......................................................................................................................... 5
CREATING STATISTICAL KEY FIGURE NUMBER OF EMPLOYEES................................................................................. 5
CREATING SECONDARY COST ELEMENTS ...................................................................................................................... 6
Creating Secondary Cost Element for Canteen Assessment.................................................................................... 6
Creating Secondary Cost Element for Activity Allocation of Maintenance Hours.................................................. 6
Creating Secondary Cost Element for Activity Allocation of Assembly Hours........................................................ 6
CREATING ACTIVITY TYPES........................................................................................................................................... 7
Creating Activity Type for Maintenance Hours....................................................................................................... 7
Creating Activity Type for Assembly Hours ............................................................................................................ 7
CREATING COST CENTER GROUP FOR THE CANTEEN ASSESSMENT............................................................................... 8
COST CENTER
PLANNING.......................................................................................................................................... 9
PLANNING THE NUMBER OF EMPLOYEES ....................................................................................................................... 9
PLANNING ACTIVITY OUTPUT........................................................................................................................................ 9
PLANNING PRIMARY COST INPUTS .............................................................................................................................. 10
PLANNING INTERNAL ACTIVITY INPUTS ...................................................................................................................... 10
CREATING ASSESSMENT FOR CANTEEN COSTS............................................................................................................ 11
PERFORMING ASSESSMENT FOR CANTEEN COSTS........................................................................................................ 12
AUTOMATIC PRICE CALCULATION OF TWO ACTIVITY TYPES ...................................................................................... 13
INTEGRATION WITH THE PP MODULE..................................................................................................................
14
CREATING NEW WORK CENTER FOR COST CENTER .................................................................................................... 14
INTEGRATING NEW WORK CENTER IN ROUTING ......................................................................................................... 15
PERFORMING NEW PRODUCT COST ESTIMATE............................................................................................................. 15
If the system prompts you to enter the relevant controlling area, enter
[1000].
Press ENTER to confirm.
Enter CC-CA-## as the key for the cost center (substitute your
group/computer number for ##). The cost center should be valid from 01/01
of
the current fiscal year. Press ENTER or click to confirm.
Enter Canteen ## as the cost center name and enter a name for the
person
responsible. Select cost center category Service cost center [2] and assign
the cost center to hierarchy area Internal services [H1120]. In addition,
choose company code IDES AG [1000], business area Corporate Other
[9900], and profit center Motorcycles [1000].
Click to save your cost center
Creating Cost Center for Maintenance
Because the costs of the canteen are assessed for three cost centers
(including itself), the number of employees in the cost centers is the
allocation
base for cost apportionment. You have to create a statistical key figure for
this purpose.
In the SAP Easy Access menu, starting from the Cost Center Accounting
node, choose Master Data Statistical Key Figures Individual
Processing
Create (transaction code: KK01).
Enter EM-## as the key for the key figure and press ENTER. Enter the
name
Number of employees and choose Persons [PER] as the unit. The key
figure
has the category Fxd val. Click Save.
SAP UCC, Stefan Weidner May 2008 Page 6 of 16
Creating Secondary Cost Elements
Internal cost flows and activity flows are always allocated in R/3 using
secondary cost elements. A cost element classifies the purposerelated,
valuated consumption of factors of production within a
controlling area. In contrast to primary cost elements, secondary cost
elements do not have any corresponding, cost-relevant chart of
accounts item (P&L account with the same number).
Creating Secondary Cost Element for Canteen Assessment
In the SAP Easy Access menu, starting from the Cost Center Accounting
node, choose Master Data Cost Element Individual Processing
Create
Secondary (transaction code: KA06).
Enter PLA-## as the key for the cost element. The cost element should be
valid from 01/01 of the current fiscal year. Press ENTER.
Enter the description Plan Ass. CC-CA-## and assign it cost element
category Assessment [42]. Click Save.
Creating Secondary Cost Element for Activity Allocation of Maintenance Hours
Repeat the process for the allocation cost element for maintenance:
Cost element: MAI-##
Valid from: 01/01 of the current fiscal year
Name: Allocation CC-MA-##
Cost elem. cat.: [43] Internal activity allocation
Save.
Repeat the process for the allocation cost element for assembly:
Cost element: ASS-##
Valid from: 01/01 of the current fiscal year
Name: Allocation CC-AS-##
Cost elem. cat.: [43] Internal activity allocation
Save.
SAP UCC, Stefan Weidner May 2008 Page 7 of 16
Creating Activity Types
Activity types are organizational units within the controlling area that
classify the activities performed by a cost center. As units of measure,
they are used to allocate internal activities according to cause.
Creating Activity Type for Maintenance Hours
The first activity type is rendered by the maintenance cost center. To create
it,
starting from the Cost Center Accounting node of the SAP Easy Access
menu, choose Master Data Activity Type Individual Processing
Create
(transaction code: KL01).
Enter M-## as the key for the activity type. It should be valid from 01/01 of
the current fiscal year. Press ENTER.
Enter Maintenance hours ## as the description. The activity unit is Hour
[H],
the activity type should be valid for all cost center categories [*]. Choose
activity type category Manual entry, manual allocation [1] and assign it the
cost element you just created [MAI-##] as the allocation cost element. Save
your activity type.
Creating Activity Type for Assembly Hours
Similarly, create the activity type for the assembly cost center:
Activity type: A-##
Valid from: 01/01 of the current fiscal year
Press ENTER.
Name: Assembly hours ##
Activity unit: [H] Hour
Cost center cat.: [*] All Cost Center Cate
Activity type cat.: [1] manual entry, manual allocation
Alloc. cost element: [ASS-##] Allocation CC-AS-##
Click to save your activity type.
SAP UCC, Stefan Weidner May 2008 Page 8 of 16
Creating Cost Center Group for the Canteen Assessment
Repeat the process for cost center CC-MA-## and enter 5 as the current
plan
value. Save this plan as well.
Repeat the process again for cost center CC-CA-##. Enter 5 as the current
plan value. Save and choose .
Planning Activity Output
In the following steps, you will plan the total activities of maintenance
(1,800
hours) and assembly (6,000 hours).
Choose menu item Accounting Controlling Cost Center Accounting
Planning Activity Output/Prices Change (transaction code: KP26). The
layout Activity types with prices: standard (1-201) appears.
Fill the fields Version, Periods and Fiscal Year as in the previous exercise, if
they dont already contain the correct default values.
Enter CC-MA-## as the cost center and M-## as the activity type. Leave all
the other fields blank. Then click Overview Screen or click F5. Enter
1,800 hours as the plan activity and save.
Repeat the process for cost center CC-AS-## and activity type A-##. Enter
a
plan activity of 6,000 hours here. Save.
SAP UCC, Stefan Weidner May 2008 Page 10 of 16
Planning Primary Cost Inputs
Primary costs are incurred in all three cost centers each fiscal year. These
costs are 60,000 for salaries and 90,000 for purchased services in the
canteen, maintenance salaries in the amount of 60,000, and assembly
wages
in the amount of 150,000.
Choose Accounting Controlling Cost Center Accounting Planning
Costs/Activity Inputs Change (transaction code: KP06). The Cost
elements
acty-indep./acty.-dependent (1-101) layout appears.
Fill the fields Version, Periods and Fiscal Year as in the previous exercise, if
they dont already contain the correct default values.
Enter CC-CA-## as the cost center and Salaries [430000] as the cost
element. Leave all the other fields blank. Click Overview Screen or F5.
Enter the plan fixed costs as 60,000. Save.
Repeat the process for cost center CC-CA-## and cost element Purchased
services [417000]. Again, leave all the other fields blank. Click Overview
Screen or F5. Enter the plan fixed costs as 90,000 and save.
Now enter CC-MA-## as the cost center and Salaries [430000] as the cost
element. Leave all the other fields blank. Click Overview Screen or F5.
Enter the plan fixed costs as 60,000 and save.
Now enter cost center CC-AS-##, activity type A-## and cost element
Direct
labor costs [420000]. Now that you have added the activity type, the
primary
cost input can now be planned activity specifically that is, with a fixed and
variable price. Then click Overview Screen . The Plan variable costs field
should now be ready for input. Enter 150,000 here and save.
Planning Internal Activity Inputs
During the current fiscal year, the assembly department plans to have their
equipment checked regularly by the companys internal maintenance team.
They estimate an effort of 600 maintenance hours.
To plan this, from the Cost Center Accounting menu, choose Planning
Costs/Activity Inputs Change (transaction code: KP06). The Cost
elements
acty-indep./acty.-dependent (1-101) layout appears. Because this screen is
only suitable for cost elements, not activity types, click to go to the next
layout, Activity input acty-indep./acty-dep. (1-102).
SAP UCC, Stefan Weidner May 2008 Page 11 of 16
Fill the fields Version, Periods and Fiscal Year as in the previous exercise, if
they dont already contain the correct default values.
Enter CC-AS-## as the cost center, CC-MA-## as the sender cost center,
and
M-## as the sender activity type. Leave the other fields blank. Go to the
overview screen and enter 600 hours as plan fixed consumption. Save.
To check your planning so far, from the Cost Center Accounting menu,
choose Information System Reports for Cost Center Accounting
Planning Reports Cost Centers: Planning Overview (transaction code:
KSBL). Then run this report for each of your three cost centers (click
Execute or press F8).
You can see that your cost centers have been charged with primary costs.
In
addition, you can also see the total inputs and internal allocation quantities
in
maintenance and assembly.
Creating Assessment for Canteen Costs
Create. Chose your valid cycle, C-##, which is valid from 01/01 of the
current
fiscal year and press ENTER to confirm. Enter Cycle CC-CA-## as text,
uncheck the Iterative field, and click .
Enter SEG-## as the segment name. Enter PLA-## as the assessment
cost
center in the Segment Header tab page.
Enter CC-CA-## as the Sender Cost Center (from) and cost center group
GROUP-## as the receiver in the Senders/Receivers tab page.
SAP
Enter C-## in the Cycle field of the Execute Plan Assessment: Initial
Screen
and press ENTER. Uncheck the Test Run field and choose Execute (click
or press F8).
The system should notify you that processing was completed without
errors.
The number of senders should be 1 and the number of receivers 3. Go
back
to the SAP Easy Access menu.
Examine the results of the assessment in your three cost centers, using the
familiar report Cost Centers: Planning Overview (transaction code: KSBL).
The maintenance and assembly cost centers should have been charged
with
a canteen assessment of 30,000 and 90,000, respectively, and the canteen
cost center credited with 120,000. 30,000 remain with CC-CA-##.
You may have noticed that the activity inputs and activity allocations of cost
centers CC-AS-## and CC-MA-## are still valuated with zero, even though
all
the quantity information has been entered. This is because no prices have
been planned yet for the involved activity types. We will do this next.
SAP
You want to create the work center in plant [1000], with the name CTR-##.
As usual, you substitute ## with your group/computer number. Choose
work
center type Labor [0003] and use work center Assembly IV [1420] in plant
[1000] as a template. Press ENTER.
In the Copy from window, choose all the selection areas aside from
Costing. Then click Copy or press ENTER. The Create Work Center: Cost
Center Assignment view appears. Enter todays date as the start date.
Enter
the cost center you created, CC-AS-##, as the cost center. Then start the
input help (F4) in field Activity Type for Setup. Only your activity type, A-##,
should be displayed. Select it. Then define key Prod.: Setup time [SAP001]
as the formula key.
Proceed in a similar fashion for the Machine Time and Labor Time, using
the
following data:
Activity type Formula key
Machine time: A-## [SAP002] Prod: Machine time
Labor time: A-## [SAP003] Prod: Labor time
Then click to save.
SAP UCC, Stefan Weidner May 2008 Page 15 of 16
Integrating New Work Center in Routing
Several of the ideas in this case study are based on materials developed by Mr Martin Vo (University of
Passau) and Mr Heino Schrader (SAP AG), whose work is acknowledged here.
This publication or parts thereof may only be disclosed to or reproduced by faculty members of institutions
connected to SAP University Competence Centers, for use in teaching. Material may not be disclosed in
digital form. Any changes to the content of the case study, or any changes made to the case study texts
minor or otherwise must not distort the origin of the intellectual property, as input in person by Stefan
Weidner (SAP UCC Magdeburg). Should you have any queries, please contact the author.
SAP, the SAP logo, the R/3 System, and any other SAP products and services mentioned in this text,
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