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CASE 1.

1: PLAN ACTIVITY PRICE CALCULATION


IN CASE OF ACTIVITY DEPENDENT PLANNING
IF ALL THE COST ELEMENTS ARE PLANNED WITH RESPECT TO ACTIVITY TYPE

Production cost center


Cost Element Vs Activity Type Vs Cost Center Activity Type Vs Cost Center
Cost element Activity type Amount (input cost) Activity types
Salaries Labor activity 8000 Labor
Salaries Setup activity 2000 Machine
Depreciation Machine activity 16000 Setup
Depreciation Setup activity 4000
Power Machine activity 8000
Power Setup activity 2000
Total 40000 Total

Plan activity Price =Plan activity input cost/plan activity output

Labour Machine Setup


Salaries 8000 2000
Depreciation 16000 4000
Power 8000 2000
Total plan activity input cost 8000 24000 8000
Total plan activity output 100 200 50
Plan activity price 80 120 160
ty Type Vs Cost Center
Hours (output) 365
100 14.6
200 CANTEEN 18.25
50 PRODUCTION 18.25
18.25
36.5
36.5
350 73
91.25
36.5
10.95
7.3
total Cost at CE 3.65
10000
20000
10000
40000 40000
Planning Price of activity
Actual

Jan Month
4
5 CE
5 Salaries 300000
5
10
10
20 Cost center X
25 Debit Credit
10 Plan Actual Plan Actual
3 -9000
2 31.01.2018 12000 -3000
1
100 Labour Machine
Power 10000
Price of activity Plan activity price
Actual activity price

Cost center X
Input (expenditure) Output (Quantity) Activity Price
Plan Actual Plan Actual Activity Type Plan Actual
10000 12000 100 90 Laour 100 133.3333 33.33333

Prod ord 2 40 100 4000 1333.333 5333.333


CASE 1.2: PLAN ACTIVITY PRICE CALCULATION
IN CASE OF ACTIVITY DEPENDENT PLANNING
IF ANY COST ELEMENT IS NOT PLANNED WITH RESPECT TO ACTIVITY TYPE

Production cost center


Cost Element Vs Activity Type Vs Cost Center Activity Type Vs Cost Center
Cost element Activity type Amount (input cost) Activity types
Salaries Labor activity 8000 Labor
Salaries Setup activity 2000 Machine
Depreciation Machine activity 16000 Setup
Depreciation Setup activity 4000
Power Machine activity 8000
Power Setup activity 2000
Maintenance -not assigned- 9000
Total 49000 Total

Plan activity Price =Plan activity input cost/plan activity output

Labour Machine Setup


Salaries 8000 2000
Depreciation 16000 4000
Power 8000 2000
Maintenance 3000 3000 3000
Total plan activity input
cost 11000 27000 11000
Total plan activity output
100 200 50
Plan activity price 110 135 220
ity Type Vs Cost Center
Hours (output)
100
200
50

350

total Cost at CE
10000
20000
10000 3
9000

49000 49000
Case 1: PLAN ACTIVITY PRICE CALCULATION
ACTIVITY INDEPENDENT PLANNING
NO COST CENTER SPLIT

Production cost center


Cost Element Vs Cost Center Activity Type Vs Cost Center
Cost element Amount (input cost) Activity types
Salaries 10000 Labor
Depreciation 20000 Machine
Power 10000
Total 40000 Total

Plan activity Price =Plan activity input cost/plan activity output

Labour Machine
Salaries 5000 5000
Depreciation 10000 10000
Power 5000 5000
Total plan activity input cost 20000 20000
Total plan activity output 100 200
Plan activity price 200 100
20 5
4000 500
vity Type Vs Cost Center
Hours (output)
100
200

300

total Cost at CE
10000 2
20000
10000
40000 40000

4500
Case2.1: PLAN ACTIVITY PRICE CALCULATION
ACTIVITY INDEPENDENT PLANNING
COST CENTER SPLIT
ALL THE COST ELEMENTS ARE ASSIGNED TO ANY ONE OF THE ACTIVITY TYPE IN THE COST CENTER SPLIT

Production cost center


Cost Element Vs Cost Center Activity Type Vs Cost Center
Cost element Amount (input cost) Activity types
Salaries 10000 Labor
Depreciation 20000 Machine
Power 10000
Total 40000 Total

Plan activity Price =Plan activity input cost/plan activity output

Labour Machine
Salaries 10000
Depreciation 20000
Power 10000
Total plan activity input cost
10000 30000
Total plan activity output 100 200
Plan activity price 100 150
20 5
2000 750
IVITY TYPE IN THE COST CENTER SPLIT
Cost Center Splitting Str
Cost element
vity Type Vs Cost Center Salaries
Hours (output) Depreciation and Power
100
200

300

total Cost at CE
10000 2
20000
10000

40000 40000

2750
Activity type
Labor
Machine
Case2.2: PLAN ACTIVITY PRICE CALCULATION
ACTIVITY INDEPENDENT PLANNING
COST CENTER SPLIT
IF SOME OF THE COST ELEMENTS ARE NOT ASSIGNED TO ANY ONE OF THE ACTIVITY TYPES IN THE COST CENTER S

Production cost center


Cost Element Vs Cost Center Activity Type Vs Cost Center
Cost element Amount (input cost) Activity types Hours (output)
Salaries 10000 Labor 100
Depreciation 20000 Machine 200
Power 10000
Maintenance 10000
Total 50000 Total 300

Plan activity Price =Plan activity input cost/plan activity output

Labour Machine
Salaries 10000
Depreciation 20000
Power 10000
Maintenance 5000 5000
Total plan activity input cost 15000 35000
Total plan activity output 100 200
Plan activity price 150 175
ES IN THE COST CENTER SPLIT

Cost element Activity type


Salaries Labor
Depreciation and Power machine

total Cost at CE
10000
20000
10000
10000 2
50000 50000
Case2.2: PLAN ACTIVITY PRICE CALCULATION
ACTIVITY INDEPENDENT PLANNING
COST CENTER SPLIT
THE SAME COST ELEMENT’S COST IS SHARED BY MORE THAN ONE ACTIVITY TYPE

Production cost center

Cost Element Vs Cost Center Activity Type Vs Cost Center

Cost element Amount (input cost) Activity types

Salaries 10000 Labor


Depreciation 20000 Machine
Power 10000 Setup
Total 40000 Total

Plan activity Price =Plan activity input cost/plan activity output

Labour Machine
Salaries 6666.67
Depreciation 16000.00
Power 8000.00
Total plan activity input cost 6666.67 24000.00
Total plan activity output 100.00 200.00
Plan activity price 66.67 120.00
66.67
66.6666666667 120
1
100000
6666666.66666667
6667000 333.333333333
Activity
Cost element type

Labor and
Type Vs Cost Center Salaries setup

Machine
Hours (output) Depreciation and Power and Set up

100
200 150 Actual
50 250 Distribution cycle creation KSV1
350 Distribution cycle change KSV2
Distribution cycle display KSV3
Distribution cycle execution KSV5

Actual
Assessment cycle creation KSU1
Setup total Cost at CE Assessment cycle change KSU2
3333.33 10000.00 Assessment cycle display KSU3
4000.00 20000.00 Assessment cycle execution KSU5
2000.00 10000.00
9333.33 40000 40000
50.00
186.67

186.6666666667
Plan
KSV7
KSV8
KSV9
KSVB

Plan
KSU7
KSU8
KSU9
KSUB
CASE 1: ACTUAL ACTIVITY PRICE CALCULATION
DEPENDENT PLANNING
IF ALL THE COST ELEMENTS ARE PLANNED WITH RESPECT TO ACTIVITY TYPE

Production cost center (ACTUAL COST)


Cost Element Vs Cost Center Activity Type Vs Cost Center

Cost element Amount (input cost) Activity types Hours (output)

Salaries 15000 Labor 200


Depreciation 40000 Machine 220
Power 35000 Setup 60
Total 90000 Total 480

Actual activity P =Actual activity input cost/Actual activity output

Labour Machine Setup total Cost at CE


Salaries 12000 3000 15000
Depreciation 32000 8000 40000
Power 28000 7000 35000
Total Actual
activity input
cost 12000 60000 18000 90000 90000

Total actual
activity output
100 200 50
Actual activity
price 120 300 360
Plan dependent values
Production cost center
Cost Element Vs Activity Type Vs Cost Center Activity Type Vs Cost Center

Cost element Activity type Amount (input cost) Activity types Hours (output)

Salaries Labor activity 8000 Labor 100


Salaries Setup activity 2000 Machine 200
Depreciation Machine activity 16000 Setup 50
Depreciation Setup activity 4000
Power Machine activity 8000
Power Setup activity 2000
CASE 2: ACTUAL ACTIVITY PRICE CALCULATION
DEPENDENT PLANNING
IF SOME OF THE COST ELEMENTS ARE NOT PLANNED WITH RESPECT TO ACTIVITY TYPE

Production cost center (ACTUAL COST)


Cost Element Vs Cost Center Activity Type Vs Cost Center

Cost element Amount (input cost) Activity types Hours (output)

Salaries 15000 Labor 200


Depreciation 40000 Machine 220
Power 35000 Setup 60
Total 90000 Total 480

Actual activity Price =Actual activity input cost/Actual activity output

Labour Machine Setup total Cost at CE


Salaries 12000 3000 15000
Depreciation 32000 8000 40000
Power 11666.67 11666.67 11666.67 35000
Total Actual activity
input cost 23666.67 43666.67 22666.67 90000
Total actual activity
output 100.00 200.00 50.00
Actual activity price 236.67 218.33 453.33
Production cost center
Cost Element Vs Activity Type Vs Cost Center Activity Type Vs Cost Center

Cost element Activity type Amount (input cost) Activity types

Salaries Labor activity 8000 Labor


Salaries Setup activity 2000 Machine
Depreciation Machine activity 16000 Setup
Depreciation Setup activity 4000
Power -Not Assigned- 10000

90000
ty Type Vs Cost Center

Hours (output)

100
200
50
Case 1: ACTUAL ACTIVITY PRICE CALCULATION
INDEPENDENT PLANNING
NO COST CENTER SPLIT

Similar like Activity Independent Planning, no cost center split


Actual cost is equally distributed based on number of activities
Case 2: ACTUAL ACTIVITY PRICE CALCULATION
INDEPENDENT PLANNING
WITH COST CENTER SPLIT

Similar like Activity Independent Planning, with cost center split (all the scenarios)
SAP User licences Power units
Fixed SKF Total SKF
Months' Months'
1 100 100 1 100 100
2 100 120 2 120 POWER SKF SAP user
3 100 110 3 110 Total Fixed
4 100 127 4 127 Fixed total
5 110 134 5 134
6 110 122 6 122
7 110 111 7 111
8 110 123 8 123
9 120 154 9 154
10 120 140 10 140
11 120 140 11 140
12 120 150 12 150
Canteen Dept
Dr Food & breverage (300020) 10000 Food & breverage (300020)
Salary to staff (300001) 5000 Salary to staff (300001)
SCE settlment IO (9921001) 5000
Distribution Food & breverage (300020) -10000 Food & breverage (300020)
Salary to staff (300001) -5000
5000

Canteen Dept
Dr Food & breverage (300020) 10000
Salary to staff (300001) 5000
SCE settlment IO (9921001) 5000

Assessment 994200 (Canteen Dept-F&B) -20000 994200 (Canteen Dept-F&B)


994201 (Canteen Dept-salary to staff) 994201 (Canteen Dept-salary to staff)

stationary 10000 Corporate


-3000 Branch 1
-2000 Branch 2
SKF 30 30 40
Admin Dept Control Dep Accounting Dept
3000 3000 4000
1500 1500 2000

10000

40 stationary 10000
SKF 30 30 40 50 AP 10000
Admin Dept Control Dep Accounting Dept
3000 3000 4000
1500 1500 2000 stationary 5000
4500 4500 6000
15000

ept-salary to staff)

KB61 10000
KB11N 15000

stationary Admin Corporate 5000


stationary Admin Branch 1 3000
stationary Admin Branch 2 2000
Admin

Admin