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SAP Modules Integration Case Study CO

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

Terms of Reference and Scenario


This case study emphasizes the major master data and planning methods
in
Cost Center Accounting. During the exercises, you will create three cost
center master records and model the internal activity links between them.
In doing so, you will use the principles direct activity allocation and

assessment. In conclusion, you will run an automatic price calculation for


the
activity types offered by the cost centers. The importance of these prices
was
already discussed in the framework of the case study involving PP master
data: their amount assuming the activity types of a production cost center
(for example) are involved has a direct impact on product costing.
In conclusion, you will demonstrate the integration with the PP module, by
creating a new work center with reference to one of the new cost centers.
You will integrate this work center in the routing for manufacturing a
motorcycle that you created in the PP case study, and analyze its effects by
starting a new product costing.
Because each participant is supposed to use his or her own master data
and
transaction data, each participants data has to have different names.
Accordingly, all master data objects end with ##. You replace the ## with
your
PC or group number. Please follow these naming conventions, as it will
otherwise be impossible to differentiate between the different participants
master data.
Before you start the case study, you can display the transaction codes in
the
SAP Easy Access menu: Select menu item Extras Settings,
and press ENTER or click to confirm.
Change your SAP GUI settings as follows: Choose , and then Options. Go
to the Expert tab. Select the Show Keys in All Dropdown Lists indicator, and
choose ENTER to confirm.

Preparing the Master Data


Creating Cost Centers

A cost center represents an organizational unit within a controlling


area and specifies a uniquely definable instance where costs are
incurred. This definition can be based on functions, settlement specific,
geography, or by cost responsibility.
Creating Cost Center for Canteen

In the SAP Easy Access menu, choose Accounting Controlling Cost


Center Accounting Master Data Cost Center Individual Processing
Create (transaction code: KS01).

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

Repeat the above process with the following data:


Cost center: CC-MA-##
Valid from: 01/01 of the current fiscal year
Press ENTER to confirm.
SAP UCC, Stefan Weidner May 2008 Page 5 of 16
Name: Maintenance ##
Person responsible: Any
Cost center type: [2] Service cost center
Hierarchy area: [H1430] Plant Maintenance
Company code: [1000] IDES AG
Business area: [9900] Corporate Other
Profit center: [1000] Motorcycles
Click to save.
Creating Cost Center for Assembly

Perform the transaction once again, with the following values:


Cost center: CC-AS-##
Valid from: 01/01 of the current fiscal year
Press ENTER to confirm.
Name: Assembly ##
Person responsible: Any
Cost center type: [1] Production
Hierarchy area: [H1420] Production
Company code: [1000] IDES AG
Business area: [1000] Mechanical engineering
Profit center: [1000] Motorcycles

Save your cost center.


Creating Statistical Key Figure Number of Employees

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.

Creating Secondary Cost Element for Activity Allocation of Assembly Hours

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

Cost centers can be grouped together to form cost center groups by


various perspectives, to model the companys structure as cost
centers in the SAP System. You can use these groups to form cost
center hierarchies that summarize the areas for decision-making,
responsibility, and control according to the companys specific needs.
To assess the canteen costs, you want to create a group with the cost
centers CC-CA-##, CC-MA-## and CC-AS-## (as receiver of the canteen
costs).
From the Cost Center Accounting node of the SAP Easy Access menu,
choose Master Data Cost Center Group Create (transaction code:
KSH1).
Name the group GROUP-## and press ENTER.
Name the displayed nodes Canteen cost receivers. Then click
(not ).
In the left-hand column, enter the cost centers CC-CA-##, CC-MA-## and
CC-AS-## in that sequence and press ENTER to confirm. The names of
the
cost centers should then be displayed (see graphic).
If you see instead, it means you have misspelled one
of the cost centers. Select the involved cost center, click and then .
Enter the correct cost center and press ENTER.
Click Save. Then return to the SAP Easy Access menu.
You have now created all the master data you need for this case study. We
will continue with cost center planning and the integration with the PP
module.
SAP

SAP UCC, Stefan Weidner May 2008 Page 9 of 16

Cost Center Planning


Planning the Number of Employees

According to company records, 15 people work in assembly, 5 work in


maintenance, and 5 work in the canteen.
Choose Accounting Controlling Cost Center Accounting Planning
Statistical Key Figures Change (transaction code: KP46). The planning
layout Statistical key figures: standard (1-301) appears.
Choose the Plan/actual version [0] and periods 1 to 12 in the current fiscal
year. Enter cost center CC-AS-## and key figure EM-##. Make sure you
leave all the other fields blank. Click Form-Based at the bottom of the
screen. Then click Overview Screen or press F5. Enter 15 as the current
plan value and save.

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

In the Cost Center Accounting menu, choose Planning Allocations


Assessment (transaction code: KSUB). Then choose Extras Cycle

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.
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SAP UCC, Stefan Weidner May 2008 Page 12 of 16


Choose the value Plan Stat. Key Figures [6] in the Var.portion type field in
the Receiver Tracing Factor tab page. The message Maintain fields Stat.
Key fig. indicates that new fields are displayed for maintenance. Choose
the
Plan/actual version [0] and statistical key figure EM-## as the selection
criteria.
Click Save, click to go back three times, and confirm the subsequent
confirmation prompt with YES.
Performing Assessment for Canteen Costs

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

SAP UCC, Stefan Weidner May 2008 Page 13 of 16


Automatic Price Calculation of Two Activity Types

In the Cost Center Accounting menu, choose Planning Allocations


Price
Calculation (transaction code: KSPI).
Choose the first radio button (Cost center group) in the Cost centers field
group and enter your cost center group, GROUP-##. Also choose No
Business Processes, the Plan/actual version [0] and periods 1 to 12 in the
current fiscal year.
Uncheck the Test Run field again and press Execute. If everything worked
correctly, the SAP System reports that the calculated prices have been
posted correctly (Results of iterative activity price calculation have been
posted). Press ENTER to display the prices. Write down the prices the
system calculated for your activity types:
Total price for CC-AS-## and activity type A-##: _______________
Total price for CC-MA-## and activity type M-##: _______________
Examine the results of the price calculation in your three cost centers in
report Cost Centers: Planning Overview (transaction code: KSBL).
Your assembly cost center report could look like the example below:
As you can see, the canteen costs and assessment of the maintenance
cost
center amount to 120,000. Production wages in the amount of 150,000 are
also incurred. If the total input is 6,000 hours, this results in a price of 45.00
for an assembly hour.
SAP

SAP UCC, Stefan Weidner May 2008 Page 14 of 16

Integration with the PP Module


The integration between Cost Center Accounting and Production Planning
and Control is the result of assigning work centers to cost centers. You will
implement this below based on the information you used in the PP case
study.
Creating New Work Center for Cost Center

The work center organizational unit (for example: person, machinery,


etc.) defines where and by whom an operation is performed. A work
center has a specific available capacity. The work performed there is
valuated using allocation rates that are determined by cost centers and
activity types.
In the SAP Easy Access menu, select Logistics Production Master
Data

Work Centers Work Center Create (transaction code: CR01).

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

In the SAP Easy Access menu, select Logistics Production Master


Data
Routings Routings Standard Routings Change (transaction code:
CA02).
Choose your routing for the material UCC-MOTORCYCLE-## in plant
[1000],
select todays date as the key date, and press ENTER. Then double-click
on
the description for operation 0020.
In the next screen, first delete the default values and activity types in the
Setup, Machine, and Labor lines. Then press ENTER.
Now overwrite the value in the Work Center field, 1420, with CTR-##, your
new work center. Press ENTER to confirm. Enter a time of 6 Minutes in the
line for the setup time and A-## as the activity type. Proceed accordingly
with
the second line (machine time): enter a time of 60 Minutes and A-## as the
activity type. In the last line, enter a labor time of 120 Minutes and A-## as

the activity type. Then press ENTER to confirm.


Click to return to the operation overview and then click to save changed
routing.
You have now added a new work center, valuated with your activity type, to
the routing for assembling the motorcycle. As a result, the prices you just
calculated will become effective during the next product costing. As you
probably noticed, the new work center will be much more efficient.
Performing New Product Cost Estimate

In the SAP Easy Access Menu, choose path Accounting Controlling


Product Cost Controlling Product Cost Planning Material Costing
Cost
Estimate with Quantity Structure Create (transaction code: CK11N).
Choose your material UCC-MOTORCYCLE-##, the plant [1000] Hamburg,
and in the Costing Data tab page costing variant [PPC1], costing
version
[1], and costing lot size [1]. Press ENTER to confirm.
SAP UCC, Stefan Weidner May 2008 Page 16 of 16
In the next tab page, Dates, press ENTER to save the default dates. The
system will now cost the material based on the bill of materials and the
changed routing.
The valuated BOM is displayed in the upper half of the screen. The
manufacturing costs are estimated as 1,482.40. When you choose Costs
Itemization (or press F6), the itemization is displayed in the lower half of the
screen.
Click in the lower screen area and choose Select Layout.... Choose
the layout Operations (Grouped) [1SAP06].
Items 6, 7 and 8 in operation 0020 contain the costs of the second
operation
in the assembly routing, with your activity type A-##, rendered by work
center
CTR-##.
You can see the allocation rates that have been charged for 6 minutes, 1
hour, and 2 hours of assembly activity.
To display the individual cost components, choose menu path Costs
Display Cost Components (or press F5). Click once again and choose
Select Layout.... This time, select the layout for Cost Component Groups
[1SAP02].
Save your costing as an [Itemization] and a [Log] and press ENTER to
confirm.
Youre finished!

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.
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