Controlling

Controlling

User Manual

Prepared by: Vishnu Murthy N

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Table of Contents

CO MODULE OVERVIEW.........................................................................................................6

INTRODUCTION.............................................................................................................................7

COST CENTER ACCOUNTING..............................................................................................10

INTRODUCTION...........................................................................................................................11

MASTER DATA...........................................................................................................................12

Cost Element..........................................................................................................................12

Cost Elements Group.............................................................................................................19

Standard Hierarchy...............................................................................................................21

Cost Center............................................................................................................................23

Cost Center Group.................................................................................................................28

Activity Type..........................................................................................................................30

Activity Type Group...............................................................................................................33

Statistical Key Figure............................................................................................................35

Statistical Key Figure Group.................................................................................................37

PLANNING...................................................................................................................................39

Cost and Activity Inputs.........................................................................................................40

Activity Output/Prices............................................................................................................44

Statistical Key Figures...........................................................................................................48

Cost Center Budgets..............................................................................................................51

Planning Aids.........................................................................................................................53

Plan Assessment Cycle..........................................................................................................57

ACTUAL POSTINGS.....................................................................................................................65

Manual Reposting of Costs....................................................................................................65

Manual Reposting of Revenues..............................................................................................68

Repost Line Items...................................................................................................................70

Statistical Key Figures...........................................................................................................74

PERIOD-END CLOSING................................................................................................................76

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Actual Assessment Cycle........................................................................................................76

INFORMATION SYSTEM...............................................................................................................84

ENVIRONMENT...........................................................................................................................85

Period Lock............................................................................................................................85

INTERNAL ORDERS.................................................................................................................90

INTRODUCTION...........................................................................................................................91

MASTER DATA...........................................................................................................................92

Create Internal Order............................................................................................................92

Internal Order Group..........................................................................................................100

PLANNING.................................................................................................................................102

Overall Values.....................................................................................................................102

Cost and Activity Inputs.......................................................................................................104

Planning Aids.......................................................................................................................107

BUDGETING..............................................................................................................................111

Original Budget...................................................................................................................111

Supplement...........................................................................................................................113

Return..................................................................................................................................115

Document.............................................................................................................................117

ACTUAL POSTINGS...................................................................................................................119

PERIOD-END CLOSING..............................................................................................................120

Settlement.............................................................................................................................120

YEAR-END CLOSING................................................................................................................130

Budget Carry-forward.........................................................................................................130

Commitment Carry-forward................................................................................................132

INFORMATION SYSTEM.............................................................................................................134

PLANT MAINTENANCE ORDERS......................................................................................135

INTRODUCTION.........................................................................................................................136

MASTER DATA.........................................................................................................................137

Create Plant Maintenance Order........................................................................................137

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Charging of Overheads........................................................................................................140

Settlement.............................................................................................................................148

PRODUCT COST CONTROLLING......................................................................................156

INTRODUCTION.........................................................................................................................157

PRODUCT COST PLANNING......................................................................................................159

Display Materials to be Costed...........................................................................................159

Selection List for Costing Run.............................................................................................162

Edit Selection List for Costing Run.....................................................................................165

Cost Estimate with Quantity Structure................................................................................167

Cost Estimate without Quantity Structure...........................................................................173

Marking Allowance..............................................................................................................178

Marking Standard Cost........................................................................................................180

Release Standard Cost.........................................................................................................182

PRODUCT COST COLLECTORS.........................................................................................184

INTRODUCTION.........................................................................................................................185

MASTER DATA.........................................................................................................................187

Individual Creation of Product Cost Collector...................................................................187

Collective Creation of Product Cost Collectors..................................................................191


Charging of Overheads........................................................................................................193

Variance Calculation...........................................................................................................202

Settlement.............................................................................................................................206

PROFITABILITY ANALYSIS................................................................................................214

INTRODUCTION.........................................................................................................................215


Assessment Cycle.................................................................................................................219

PROFIT CENTER ACCOUNTING........................................................................................225

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INTRODUCTION.........................................................................................................................226

MASTER DATA.........................................................................................................................227

Profit Center........................................................................................................................227

Standard Hierarchy.............................................................................................................230

Profit Center Group.............................................................................................................232

Account Group.....................................................................................................................234

Assignment Monitor.............................................................................................................236

ACTUAL POSTINGS...................................................................................................................243

Profit Center Document.......................................................................................................243

Statistical Key Figures.........................................................................................................246

Period-End Closing.............................................................................................................249

Transferring Payables/Receivables.....................................................................................256

Transferring Assets..............................................................................................................258

Transferring Material Stocks...............................................................................................261

Balance Carry-forward.......................................................................................................263

INFORMATION SYSTEM.............................................................................................................266

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CO Module Overview

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IntroductionThe Controlling Module of SAP R/3 deals with tasks like Cost Center Accounting (create

required master data, planning of cost, planned activity prices and period-end closing

activities), Internal Orders (create required master data, planning, budgeting, period-end

closing activities and variance analysis), Product Costing (calculation of standard cost

estimate, actual cost and variance analysis), Profitability Analysis (profitability by

customer, customer group, product, product group, profit center, plant, sales order,

sales organization, country etc.), and Profit Center Accounting (Profit & Loss Account

and Balance Sheet by Profit Center).

SCOPE:

The following components of CO are covered in different sections of this document:

1. Cost Center Accounting

o Master data

Cost Element

Cost Element Group

Standard Hierarchy

Cost Center

Cost Center Group

Activity Type

Activity Type Group

Statistical Key Figures

Statistical Key Figure Group

o Planning

Cost and Activity Inputs

Activity Output/Prices

Statistical Key Figures

Cost Center Budgets

Planning Aids

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Allocations

o Actual Postings

Manual Reposting of Costs

Manual Reposting of Revenues

Repost Line Items

o Period-End Closing

Assessment Cycle

o Information System

Reports for Cost Center Accounting

o Environment

Period Lock

2. Internal Orders

o Master Data

Special Functions

Order Group

o Planning

Overall Values

Cost and Activity Inputs

Planning Aids

o Budgeting

Original Budget

Supplement

Return

Document

Availability Control

o Actual Postings

Manual Reposting of Costs

Manual Reposting of Revenues

Repost Line Items

o Period-End Closing

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Settlement

o Year-End Closing

Budget Carry forward

Commitment Carry forward


Reports for Internal Orders

o Environment

Period Lock

3. Product Cost Controlling

o Product Cost Planning

Material Costing

Information System

o Cost Object Controlling

Product Cost by Period

Product Cost Collector

Period-End Closing

Information System

Environment

4. Profitability Analysis

o Master Data

o Actual Postings


o Environment

5. Profit Center Accounting

o Master Data

o Actual Postings


o Environment

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Cost Center Accounting


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IntroductionCost Center Accounting is creating and managing the master data, cost planning, actual

postings, information systems and environment. Using cost center accounting:

Manage information for cost centers, cost centers group, cost elements, cost

elements group, activity types, activity types group, statistical key figures and

statistical key figures group.

Cost center planning or budget by cost elements.

Reposting of actual cost elements, Revenues and line items.Standard reports for

actual or plan cost and variance analysis.

The Cost Center Accounting is divided in to following sub components:

Master data

Cost Center Planning

Actual Postings

Information System

Environment

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Master DataMaster data is the data, which is created and used often as master records and this

information provides the basis for cost center accounting.

Cost ElementThe costs in Controlling (CO) are stored under specific cost elements. Cost elements

are of two types 1) Primary cost elements 2) Secondary cost elements. All primary cost

elements have their corresponding number in the General Ledger (GL) of Financial

Accounting (FI) while secondary cost elements exist exclusively in CO. The types of the

cost elements are explained in detail below:

PRIMARY COST ELEMENTS

Cost Element Category1:

These cost elements have their corresponding GL accounts in FI. It means each time

there is a Journal Voucher (JV) for the GL account corresponding to the cost element

the amounts enters CO. At the time of FI entry the reference of the cost center / internal

order / maintenance order etc. need to be given. With this the cost object gets a debit

under the cost element for the amount entered in FI entry.

Cost Element Category 11:

The cost elements of this type are revenue GL accounts. For example, the revenues

booked at the time of billing are booked in CO under cost element of this type.


The sales deduction GL accounts have cost element of type 12.

Transaction Path: Accounting Controlling Cost Center Accounting Master Data

Cost Element Individual Processing Create Primary

Transaction Code: KA01

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Screen Shot for Create Primary Cost Element: Initial Screen

After entered the cost element, valid from and valid to date click on enter button

to get the detailed screen of cost element.

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Screen Shot for Create Primary Cost Element

In the above screen, name of the cost element, description and cost element category

to be entered and click on save button to save the master data.

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SECONDARY COST ELMENTS


This is the settlement cost element. Suppose an internal order is to be settled to the

cost center and all the cost elements of the internal order need to be clubbed in the

receiver cost center under cost element. The settlement profile of the sender cost object

need to have the cost element of this type for settlement. At the time of settlement, the

sender cost object gets credit and the receiver gets debit under this cost element.


This is an internal activity allocation type of the cost element. This cost element is

attached in the activity type master data. Whenever production planning (PP) confirms

the activity, the product cost collector gets debited and the cost center where the

product cost collector is executed gets credited under this cost element.


The assessment type of the cost element is used during the assessment cycle

execution. The receiver cost object gets debited and sender cost object gets credited

under this cost element. The individual cost elements of the sender loses their identity in

the assessment.


This is overhead type of the cost element. This cost element is maintained in the credit

key of the costing sheet. When the costing sheet is executed on the product cost

collector the debit for the product cost collector and credit for the cost center maintained

in the credit key takes place under this cost element.


Cost Element Individual Processing Create Secondary

Transaction Code: KA06

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Screen Shot for Create Secondary Cost Element: Initial Screen

After entered the cost element, valid from and valid to date click on enter button

to get the detailed screen of cost element.

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Screen Shot for Create Secondary Cost Element: Basic Screen

In the above screen, name of the cost element, description and cost element category

to be entered and click on save button to save the master data.

Using the same path, already created cost elements could be displayed and changed.

Further, the changes made could be displayed using the same path.

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Screen Shot for Change, Display and Delete Secondary Cost Element

The cost element can be deleted from the tables provided not posting has been made

therein.

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Cost Elements GroupCost elements can be grouped under various cost elements groups depending upon the

reporting, planning and other requirements. Cost element group CIDS is used as

comprehensive cost element group for FFP. The company should make it sure that

each newly created cost element is assigned to any one of the sub nodes of this group.

At periodical intervals the completeness check should be carried out to verify that all the

cost elements are assigned to the group. The path for completeness check is:

Extras Check and Help Functions Check Completeness


Cost Element Group Create

Transaction Code: KAH1

Screen Shot for Create Cost element group: Initial Screen

After entered the cost element group, click on enter button to get the detailed

screen of cost element group.

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Screen Shot for Create Cost element group: Structure

The above screen is used for creating cost element groups in different levels and

assigning cost elements.

In the above screen, enter the cost element group and click on save button to save

cost element group.

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Standard HierarchyAll the cost centers of the controlling area are arranged in the form of standard

hierarchy, which is made of multiple nodes. The cost centers can be assigned to the last

nodes of the hierarchy. The nodes are automatically created as the cost center groups.

The hierarchy is designing by creating nodes at same, lower levels to the existing

nodes. A lower level node and cost center can’t be assigned to a node.


Standard Hierarchy Display

Transaction Code: OKEN

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Screen Shot for Display Standard Hierarchy (Cost Center Group): Structure

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Cost CenterThe cost center is an organizational unit in a controlling area representing a clearly

delimited location where costs occur. The organizational division can be made on the

basis of functional, settlement-technical, activity-technical, spatial, and/or responsibility-

related standpoints. Cost centers are used for differentiated assignment of overhead

costs to sales activities (cost calculation functions) and in order to carry out

differentiated controlling of costs occurring in an organization (cost controlling function).

All the cost centers of the controlling area are arranged in a sequence called standard

hierarchy. Each cost centers master data must contain the name of the node of the

hierarchy to which cost center is assigned.


Cost Center Individual Processing Create

Transaction Code: KS01

Screen Shot for Create Cost Center: Initial Screen

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Screen Shot for Create Cost Center: Basic Screen

After entered the required data, click on tab Control for the control data as below:

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Screen Shot for Create Cost Center: Indicators

After entered the required data, click on tab Address for the enter the address of the cost center.

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Screen Shot for Create Cost Center: Address

After entered the required data, click on tab Communication for communication to the

cost center.

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Screen Shot for Create Cost Center: Communication

After enter the required data, click on save button to save cost center master data.

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Cost Center GroupAll the nodes of the standard hierarchy are automatically created as the cost center

group. Any additional cost center groups can be created, changed, displayed using this

transaction. A cost center can be assigned to multiple cost center groups for different

purposes. However, a cost center can be assigned to only one node of the standard

hierarchy.


Cost Center Group Create

Transaction Code: KSH1

Screen Shot for Create Cost Center Group: Initial Screen

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Screen Shot for Create Cost Center Group: Structure

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Activity TypeThe activity type divides the specific activities provided by a cost center along cost

allocation lines. Valuation of activities is made with an allocation price calculated based

on the managerial strategy chosen. A cost center can be assigned one, multiple, or no

activity types.

Here the integration with the Production Planning (PP) module and Controlling (CO)

module starts. The activity types are confirmed by PP for the product cost collector. The

activity is confirmed in the units mentioned in the activity type master record. For

example packed pizza have Case as the unit of measurement of the activity type. For a

given day the production of pizza is 1000 cases. This quantity gets multiplied with the

rate maintained in the cost center accounting for the activity type. The product cost

collector gets debit and the pizza cost center gets credit under the cost element

assigned to the activity type.


Activity Type Individual Processing Create

Transaction Code: KL01

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Screen Shot for Create Activity Type: Initial Screen

After entered the Activity Type, Valid From and Valid To, click on enter button to

get the detailed screen of Activity Type as below:

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Screen Shot for Create Activity Type

After enter the required data, click on save button to save Activity Type master

data.

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Activity Type GroupActivity Types can be grouped under various Activity Types groups depending upon the

reporting, planning and other requirements.


Activity Type Group Create

Transaction Code: KLH1

Screen Shot for Create Activity Type Group: Initial Screen

After entered the Activity Type Group, click on enter button to get the detailed

screen of Activity Type Group as below:

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Screen Shot for Create Activity Type Group

After enter the required data, click on save button to save Activity Type master

data.

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Statistical Key FigureThe statistical key figures (SKF) are used as the basis for internal allocations in the

assessment cycles. Some of the SKF used for allocation purposes are labor hours and

machine hours etc. of each cost centers. For example, the cost of the town cost centers

are allocated among production cost centers on the basis of the number of employees

in the receiver cost centers.


Statistical Key Figure Individual Processing Create

Transaction Code: KK01

Screen Shot for Create Statistical Key Figure: Initial Screen

After entered the Statistical Key Figure, click on enter button to get the detailed

screen as below:

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Screen Shot for Create Statistical Key Figure: Master Data

After enter the required data, click on save button to save the master data.

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Statistical Key Figure GroupSimilar to other master records, the statistical key figures can also be grouped under

groups.


Statistical Key Figure Group Create

Transaction Code: KBH1

Screen Shot for Create Statistical Key Figure Group: Initial Screen

After entered the Statistical Key Figure, click on enter button to get the detailed

screen as below:

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Screen Shot for Create Statistical Key Figure Group

After enter the required data, click on save button to save the master data.

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PlanningGroups:

Planning can be carried out either at the individual or group levels for all the master data

(Cost Element, Cost Center, Activity Types, Statistical Key Figures).

Benefits of the Groups:

The usage of the groups is a time saving device because the relationship among

different master data can be established on the same screen. It is not necessary to

complete the initial screen for each constituent of the group. For example: labor cost is

to be planned for the all the cost centers. In the initial screen the name of the cost

center group and the cost elements need to be mentioned. The labor cost can be

planned for all the cost centers using the arrow on the screen.

Types of the planning:

Each planning screen has the option of 1) Free Planning 2) Form Based planning. For

example, we have assigned four cost elements to a group. We are in the process to

plan cost elements for cost centers. In the former case, the planning screen for a cost

center will be empty and we have to manually input the requisite cost elements numbers

and their values for planning. While in the second case all the four cost elements

numbers will be automatically displayed in the planning screen of the cost center and

we need to simply key in the amounts.

Distribution Key:

Normally all the planning is done on a yearly basis. Distribution keys are used to break

down the yearly figures into monthly ones. Seven types of the distribution keys have

been defined by the system. If none of the distribution keys meets our requirements,

then user defined distribution keys can be created through IMG settings.

Distribution key number 2 divides the planned values to all the months on equal basis.

This key is used in FFP.

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Cost and Activity InputsThis feature is used to plan the cost elements for he cost centers. There are two types

of planning:

1) Activity dependent planning.

2) Activity independent planning.

In the former type, the planned cost element are specific to the activity types in the cost

center while in the second case the planned cost elements are independent of activity

types i.e. they are not planned with respect to a specific activity type. In the basic

screen the cost centers, activity types and cost elements are filled in for the first type of

planning while the activity type box is kept empty in the second type of the planning.

Transaction Path: Accounting Controlling Cost Center Accounting Planning

Cost and Activity Inputs Change

Transaction Code: KP06

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Screen Shot for Change Cost Element Planning: Initial Screen

After entered the required data, click on overview screen button to get the detailed

screen as below:

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Screen Shot for Change Cost Element Planning: Overview Screen

In case, the annual figures to be changed monthly, then put cursor on the relevant cost

element and click on period screen (F6).

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Screen Shot for Change Cost Element Planning: Period Screen

After enter the required data, click on save button to save the data.

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Activity Output/PricesThis feature is used to plan the quantum of activity types in all the cost centers. The rate

of the activity types is also maintained in these screens. Dividing the planned amount by

the planned activity type gives the rates.


Activity Output/Prices Change


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Screen Shot for Change Activity Type/Price Planning: Initial Screen


screen as below:

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Screen Shot for Change Activity Type/Price Planning: Overview Screen

In case, the annual prices to be changed monthly, then put cursor on the activity type

and click on period screen (F6).

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Screen Shot for Change Activity Type/Price Planning: Period Screen


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Statistical Key FiguresThis feature is used to plan the statistical key figures for each cost centers. The group of

cost centers and statistical key figures can be used for this exercise.


Statistical Key Figures Change


Screen Shot for Change Statistical Key Figure Planning: Initial Screen


screen as below:

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Screen Shot for Change Statistical Key Figure Planning

In case, the annual prices to be changed monthly, then put cursor on the statistical key

figure and click on period screen (F6).

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Screen Shot for Change Statistical Key Figure Planning: Period Screen


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Cost Center BudgetsThis feature is used to plan the overall costs for each of the cost centers on a yearly

basis. The plan for the previous year is automatically copied in this screen, next to the

current year’s budget. The monthly planning is calculated automatically by the system

based on the distribution key used in the annual value screen.


Cost Center Budgets Change

Transaction Code: KPZ2

Screen Shot for Change Budget Planning: Initial Screen

After entered the required data, click on overview screen button to get the detailed screen as below:

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Screen Shot for Change Budget Planning: Period Overview


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Planning AidsCopy Plan to Plan

This feature is used to copy the plan costs for all the cost centers by cost element to

another period. This feature has got the processing options. While copying the plan

figures from one period to another, there is a facility to overwrite the figures, which are

already there in the copying period. Then user has to click on Reset and overwrite

button.


Planning Aids Copy Copy Plan to Plan


Screen Shot for Copy Planning: Initial Screen

After enter the required data, click on execute button for processing.

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Screen Shot for Copy Planning: Detail List

After getting the above screen, click on back button to leave the screen.

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Copy Actual to Plan

This feature is used to copy the actual costs for all the cost centers by cost element to

another period. This feature has got the processing options. While copying actual

figures from one period to another, there is a facility to overwrite the figures, which are

already there in the copying period. Then user has to click on Reset and overwrite

button.


Planning Aids Copy Copy Actual to Plan


Screen Shot for Copy Actual to Plan: Initial Screen

After enter the required data, click on execute button for processing.

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Screen Shot for Copy Actual to Plan: Detail List

After getting the above screen, click on back button to leave the screen.

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Allocations:

Plan Assessment CycleAssessment cycle is used for transferring cost from one cost center (called sender cost

centers) to the other cost centers (called receiver cost centers). The other receivers in

the cycle could be internal orders, cost objects etc. Various aspects of a cycle are

mentioned hereunder:

Creation of Assessment Cycle

Name: Give the name and the effective date to the cycle and press enter.

Text: Enter the text and press attach segment.

Name: Give the name to the segment and text.

Sender Values:

a) Rules: There are three options:

(i) Posted Amounts: The basis for the transfer of values from one cost center to the

other cost centers is the posted values in the sender cost centers.

(ii) Fixed Amount: The sender transfers the values at the predefined rates.

(iii) Fixed Rates: The sender transfers the values to the receivers at predefined

percentages of the base figures.

b) Percentages: The % of the value determined according to the above rule (Rule a)

to be transferred to the receivers is mentioned here.

c) Actual/ Plan Buttons: Selection of this button is based on the data for which the

cycle is to be run. The cycle used for the distribution of the planned cost should

have “planned” button while that for actual cost should have “actual” button on.

d) Sender Cost Center: The name of the sender cost center or group is to be

mentioned.

e) Cost Element: The cost elements or group to take part in the distribution,

pertaining to the sender cost center or group thereof be mentioned here.

f) Receiver Order/ Cost Center/ Cost Object: The name of the receiver cost center/

order/ cost object or group thereof is to be mentioned.

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g) Tracing Factor Field Group: The basis on which the values to be distributed

among the receivers to be mentioned here. SAP has defined 10 tracing factors.

Any one of the suitable bases may be used as tracing factor.

h) Selection Criteria: Tracing factor field group chosen above could have more than

one value. The factor, which is to take part in the execution of the operation, is

called selection criteria. For example, statistical key figure is the tracing factor

and the number of labor hours (one of the statistical key figure) in each cost

center is the selection criteria.

i) More than one segment: If sender’s values are to be transferred to the receivers

on more than one basis, multiple segments are used. But in that case, the total

amount, which is to be transferred, should not exceed 100%. For example, 50%

of the sender cost is distributing on the basis of fixed % and in another segment

remaining 50% can be distributed on the basis of variable portions by using

Tracing factor SKF.

Further, more than one segment can be used in the cycle for the distribution of

various costs with the combination.

j) Receivers Weighing: Suppose we wish to distribute the costs of the sender cost

center to two receiver cost center on the basis of number of employees as the

tracing factor. However we wish to charge first cost center at double the rate than

the second cost center. In such a case we give receiver weighing of 2 and 1 to

first and second cost centers respectively.

k) Blocked: If the blocked button is switched on than that particular segment can’t

be used for allocation purposes.

l) Run: Once the cycle is complete in all respects it could be run periodically.

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Path for creation of Plan Assessment Cycle:


Allocations Assessment Extras Cycle Create

Transaction Code: KSU7

Screen Shot for Create Plan Assessment Cycle: Initial Screen

After enter the name of the cycle and start date, click on enter button to get the

header data.

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Screen Shot for Create Plan Assessment Cycle: Header Data

After enter the required data, click on Attach Segment for attaching the segments.

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Screen Shot for Create Plan Assessment Cycle: Segment

After entering the relevant fields, then click on tab Senders/Receivers for enter the data

for sender or receiver cost centers and cost element/group.

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Screen Shot for Create Plan Assessment Cycle: Segment (Senders/Receivers)

After the above screen, then click on tab Receiver Tracing Factor for enter the %

against receiver cost centers.

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Screen Shot for Create Plan Assessment Cycle: Segment (Receiver Tracing Factor)

If the sender rule is on the basis of variable portions, then the above screen will be

looks as below:

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Screen Shot for Create Plan Assessment Cycle: Segment (Receiver Tracing Factor)


After save the changes made, click on back button to leave the screen.

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Actual Postings

Manual Reposting of CostsThis feature is used to transfer costs from one cost center to other. Suppose, by

mistake an expense has been debited to a wrong cost center. Using this method, the

costs can be transferred to the correct cost center. This results in credit for the wrong

cost center and debit for the correct cost center.

Transaction Path: Accounting Controlling Cost Center Accounting Actual

Postings Manual Reposting of Costs Enter

Transaction Code: KB11N

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Screen Shot for Manual Reposting of Primary Costs


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Reversal of Reposting of Primary Costs:

This feature is used to reverse the entry, which has already posted as above.


Postings Manual Reposting of Costs Reverse


Screen Shot for Reverse Manual Reposting of Primary Costs

Enter the details of Document Date, Posting Date, Reverse Document and Document

Text and press enter to get the details. After entering the required details, click on save

button to save the document.

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Manual Reposting of RevenuesThis feature is used to transfer revenues from one cost center to other. Suppose, by

mistake any revenue has been credited to a wrong cost center. Using this method, the

costs can be transferred to the correct cost center. This results in debit for the wrong

cost center and credit for the correct cost center.


Postings Manual Reposting of Revenues Enter


Screen Shot for Manual Reposting of Revenues


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Reversal of Reposting of Revenues:

This feature is used to reverse the entry, which has already posted as above.


Postings Manual Reposting of Revenues Reverse


Screen Shot for Reverse Manual Reposting of Revenues

Enter the details of Document Date, Posting Date, Reverse Document and Document

Text and press enter to get the details. After entering the required details, click on save

button to save the document.

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Repost Line ItemsAt the time of posting the transactions in General Ledger (GL) of Financial Accounting

(FI), each line item must be assigned a cost center. If cost center assignment of one or

more than one line items are to be changed then this feature can be used.


Postings Repost Line Items Enter

Transaction Code: KB61

Screen Shot for Enter Line Item Reposting: Initial Screen

After this screen, click on execute button for the detailed report.

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Screen Shot for Enter Reposting of Line Items: List

After this screen, double click on the line item, which would like to change. Then the

following screen will appear. Then change the new account assignment (Amount, Text

and Cost Center).

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Screen Shot for Enter Reposting of Line Items: Individual Processing


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Reversal of Reposting of Line Items:

This feature is used for the reversal of reposting revenues, which explained above.


Postings Repost Line Items Reverse

Transaction Code: KB64

Screen Shot for Enter Reverse Reposting of Line Items: List

After getting the above screen, click on save button to save the document.

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Statistical Key FiguresEnter Statistical Key Figures:

This feature is used to enter the actual statistical key figures on a monthly basis.


Postings Statistical Key Figures Enter


Screen Shot for Enter Statistical Key Figures


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Reverse Statistical Key Figures:



Postings Statistical Key Figures Reverse


Screen Shot for Reverse Statistical Key Figures


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Period-End ClosingAllocations:

Actual Assessment CycleAssessment cycle is used for transferring cost from one cost center (called sender cost

centers) to the other cost centers (called receiver cost centers). The other receivers in

the cycle could be internal orders, cost objects etc. Various aspects of a cycle are

mentioned hereunder:

Creation of Assessment Cycle

Name: Give the name and the effective date to the cycle and press enter.

Text: Enter the text and press attach segment.

Name: Give the name to the segment and text.

Sender Values:

a) Rules: There are three options:

(i) Posted Amounts: The basis for the transfer of values from one cost center to the

other cost centers is the posted values in the sender cost centers.

(ii) Fixed Amount: The sender transfers the values at the predefined rates.

(iii) Fixed Rates: The sender transfers the values to the receivers at predefined

percentages of the base figures.

b) Percentages: The % of the value determined according to the above rule (Rule a)

to be transferred to the receivers is mentioned here.

c) Actual/ Plan Buttons: Selection of this button is based on the data for which the

cycle is to be run. The cycle used for the distribution of the planned cost should

have “planned” button while that for actual cost should have “actual” button on.

d) Sender Cost Center: The name of the sender cost center or group is to be

mentioned.

e) Cost Element: The cost elements or group to take part in the distribution,

pertaining to the sender cost center or group thereof be mentioned here.

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f) Receiver Order/ Cost Center/ Cost Object: The name of the receiver cost center/

order/ cost object or group thereof is to be mentioned.

g) Tracing Factor Field Group: The basis on which the values to be distributed

among the receivers to be mentioned here. SAP has defined 10 tracing factors.

Any one of the suitable bases may be used as tracing factor.

h) Selection Criteria: Tracing factor field group chosen above could have more than

one value. The factor, which is to take part in the execution of the operation, is

called selection criteria. For example, statistical key figure is the tracing factor

and the number of labor hours (one of the statistical key figure) in each cost

center is the selection criteria.

i) More than one segment: If sender’s values are to be transferred to the receivers

on more than one basis, multiple segments are used. But in that case, the total

amount, which is to be transferred, should not exceed 100%. For example, 50%

of the sender cost is distributing on the basis of fixed % and in another segment

remaining 50% can be distributed on the basis of variable portions by using

Tracing factor SKF.

Further, more than one segment can be used in the cycle for the distribution of

various costs with the combination.

j) Receivers Weighing: Suppose we wish to distribute the costs of the sender cost

center to two receiver cost center on the basis of number of employees as the

tracing factor. However we wish to charge first cost center at double the rate than

the second cost center. In such a case we give receiver weighing of 2 and 1 to

first and second cost centers respectively.

k) Blocked: If the blocked button is switched on than that particular segment can’t

be used for allocation purposes.

l) Run: Once the cycle is complete in all respects it could be run periodically.

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Path for creation of Actual Assessment Cycle:

Transaction Path: Accounting Controlling Cost Center Accounting Period-End

Closing Single Functions Allocations Assessment Extras Cycle Create

Transaction Code: KSU1

Screen Shot for Create Actual Assessment Cycle: Initial Screen

After enter the name of the cycle and start date, click on enter button to get the

header data.

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Screen Shot for Create Actual Assessment Cycle: Header Data

After this screen, clink on Attach Segment for attaching the segments.

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Screen Shot for Create Actual Assessment Cycle: Segment



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Screen Shot for Create Actual Assessment Cycle: Segment (Senders/Receivers)



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Screen Shot for Create Actual Assessment Cycle: Segment (Receiver Tracing Factor)

If the sender rule is on the basis of variable portions, then the above screen will be

looks as below screen:

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Screen Shot for Create Actual Assessment Cycle: Segment (Receiver Tracing Factor)


After save the changes made, click on back button to leave the screen.

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Information SystemVarious reports of the cost centers are available on the screens.

Transaction Path: Accounting Controlling Cost Center Accounting Information

System Reports for Cost Center Accounting Choose Report

Transaction Code: S_ALR_87013611 TO S_ALR_87013648

Screen shot for Reports for Cost Center Accounting

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Environment

Period LockThis feature is used to lock the transactions for a period. With this facility usage of the

transaction is prevented for the locked periods. The locking facility is available for both

the plan and actual transactions.

Transaction Path: Accounting Controlling Cost Center Accounting Environment

Period Lock Change

Transaction Code: OKP1

Screen Shot for Change Period Lock: Initial Screen

After enter the Controlling Area, Fiscal Year and Version, click on Actual to get the

detailed screen as below:

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Actual Period Lock:

Screen Shot for Change Actual Period Lock: Edit

Click the cursor on the period, which is to be locked and then click on Lock Period and

click on save button to save the changes made.

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After getting the initial screen and the required data, click on Plan to get the detailed

screen as below:

Plan Period Lock:

Screen Shot for Change Plan Period Lock: Edit

Click the cursor on the period, which is to be locked and then click on Lock Period and

click on save button to save the changes made.

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Actual Period Unlock:

Screen Shot for Change Actual Period Lock: Edit

Click the cursor on the period, which is to be unlocked and then click on Unlock Period

and click on save button to save the changes made.

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After getting the initial screen and the required data, click on Plan to get the detailed

screen as below:

Plan Period Unlock:

Screen Shot for Change Plan Period Unlock: Edit

Click the cursor on the period, which is to be unlocked and then click on Unlock Period

and click on save button to save the changes made.

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Internal Orders

Internal Orders

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Internal Orders

IntroductionInternal Order Accounting is creating and managing the Master Data, Cost Planning or

Budgeting, Actual Postings, Information Systems and Environment. Using Internal

Orders you can

Manage information for revenue and capital internal orders.

Internal Order Planning or budget by cost elements.

Standard reports for actual or plan cost and variance analysis.

The Internal orders divided in to following sub components:

Master data

Planning

Budgeting

Actual Postings

Information System

Environment

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Internal Orders


information provides the basis for internal order accounting.

Create Internal OrderThis feature is used to create internal order master data and enter the settlement rule.

Internal orders of two types: Revenue and Capital internal orders. After entering the

required fields in the master, save the order. System will generate an internal order

number.

Transaction Path: Accounting Controlling Internal Orders Master Data

Special Functions Order Create

Transaction Code: KO01

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Internal Orders

Screen Shot for Create Internal Order: Initial Screen

After enter the Order Type IN01, click on enter button to get the detailed screen as

below:

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Internal Orders

Screen Shot for Create Internal Order: Master Data

After entered the required data, click on tab Control data to release the internal order.

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Internal Orders

Screen Shot for Create Internal Order Master data: Control data

After getting this screen, click on System status “Release” to release the order.

After release the order, click on General data to enter the details as below:

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Internal Orders

Screen Shot for Create Internal Order Master Data: General data

After entered the general data, click on Settlement Rule to enter the details as below:

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Internal Orders

Screen Shot for Create Internal Order Master Data: Maintain Settlement Rule

After entering the above data, click on save button. System will generate one

internal order number.

After creating the order, order can be displayed by using the following path.

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Internal Orders


Special Functions Order Display


Screen Shot for Display Internal Order: Master data

The following path is used for change the master data of internal order.

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Internal Orders


Special Functions Order Change


Screen Shot for Change Internal Order: Master data

After making the necessary changes, click on save button to save the changes.

After creating the internal orders, they can be grouped for reporting purpose.

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Internal Orders

Internal Order GroupThis feature is used to create internal order master data and enter the settlement rule.

Internal orders of two types: Revenue and Capital internal orders. After entering the

required fields in the master, save the order. System will generate an internal order

number.

Transaction Path: Accounting Controlling Internal Orders Master Data Order

Group Create

Transaction Code: KOH1

Screen Shot for Create Order Group: Initial Screen

After entered the Order Group, which is to be created click on enter button to get

the detailed screen as below:

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Internal Orders

Screen Shot for Create Order Group: Structure

After entered the required details, click on save button to save the changes.

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Internal Orders

Planning

Overall ValuesThis feature is used for planning the annual costs for internal orders.

Transaction Path: Accounting Controlling Internal Orders Planning Overall

Values Change


Screen Shot for Change Overall Planning: Initial Screen

After entered the Order number and Version, click on enter button to get the

detailed screen as below:

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Internal Orders

Screen Shot for Change Overall Plan Values: Annual overview

After entered the Plan amount by year, click on save button to save the changes.

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Internal Orders

Cost and Activity InputsThis feature is used for planning the costs by cost elements for internal orders.

Transaction Path: Accounting Controlling Internal Orders Planning Cost and

Activity Inputs Change

Transaction Code: KPF6

Screen Shot for Planning Cost Elements Change: Initial screen

After entered the required data, click on Overview Screen (F5) to get the detailed

screen as below:

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Internal Orders

Screen Shot for Planning Cost Elements: Overview screen

In case, the annual figures to be changed monthly, then put cursor on the relevant cost

element and click on period screen (F6).

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Internal Orders

Screen Shot for Change Cost Element Planning Change: Period Screen


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Internal Orders

Planning AidsCopy Planning

This feature is used for copying the planning data of internal orders to another period.

Transaction Path: Accounting Controlling Internal Orders Planning Planning

Aids Copy Planning


Screen Shot for Copy Planning: Initial Screen

After entered the required data, click on execute button for the detailed screen as

below:

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Internal Orders

Screen Shot for Copy Planning: Detail List

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Internal Orders

Copy Actual to Plan

This feature is used for copying the actual data of internal orders to another period as a

planning.

Transaction Path: Accounting Controlling Internal Orders Planning Planning

Aids Copy Actual to Plan


Screen Shot for Copy Actual to Plan: Initial screen

After entered the required data, click on execute button for the detailed screen as below:

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Internal Orders

Screen Shot for Copy Actual to Plan: Detail List

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Internal Orders

Budgeting

Original BudgetThis feature is used for budget the annual costs for internal orders.

Transaction Path: Accounting Controlling Internal Orders Budgeting Original

Budget Change


Screen Shot for Change Original Budget: Initial Screen

After entered the order number, click on enter button for the detailed screen as below:

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Internal Orders

Screen Shot for Change Original Budget: Annual Overview

Enter the budget amount and click on save button to save the data. After saving the

above screen, system will generate a controlling document number.

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Internal Orders

SupplementThis feature is used for enter the additional budget amount for internal orders.

Transaction Path: Accounting Controlling Internal Orders Budgeting

Supplement Change


Screen Shot for Change Supplement: Initial Screen


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Internal Orders

Screen Shot for Change Supplement: Annual Overview

After enter the details, click on save button to save the data. After saving the above

screen, system will generate a controlling document number.

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ReturnThis feature is used for return / deduct the budget amount for internal orders.

Transaction Path: Accounting Controlling Internal Orders Budgeting Return

Change


Screen Shot for Change Return: Initial Screen


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Internal Orders

Screen Shot for Change Return: Annual Overview

After enter the details, click on save button to save the data. After saving the above

screen, system will generate a controlling document number.

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DocumentThis feature is used for enter the text for original budget / supplement / return for

internal orders.

Transaction Path: Accounting Controlling Internal Orders Budgeting

Document Change

Transaction Code: KO2A

Screen Shot for Change Document: Initial Screen

After entered the Document number, click on enter button for the detailed screen as below:

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Internal Orders

Screen Shot for Change Document

After enter the Long Text and Text, click on save button to save the data.

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Internal Orders

Actual PostingsThis feature is same as the Actual Postings of Cost Center Accounting. Please refer the

transactions of the following:


Postings

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Period-End Closing

SettlementSettlement of Individual internal orders

This feature is used for settlement of individual internal orders as a part of Period-End

Closing activities.

Transaction Path: Accounting Controlling Internal Orders Period-End Closing

Single Functions Settlement Individual Processing


Screen Shot for Actual Settlement: Order

After entered the required data, click on execute button to get the below screen:

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Internal Orders

Screen Shot for Actual Settlement: Order Detail List

After getting the above screen, select the order number and click on accounting

documents to view the different types of documents.

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Internal Orders

Screen Shot for Actual Settlement: Documents in Accounting

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Internal Orders

Reverse the Settlement of individual internal orders

This feature is used for reverse the settlement. After reversal of settlement, the

accounting entries will be generated and the order balance will come to the original

status.




Screen Shot for Actual Settlement: Reversal Order

After getting the screen, enter the required data and then go to menu “Settlement and

click on Reverse”.

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Internal Orders

Screen Shot for Actual Reversal Order: Documents in Accounting

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Internal Orders

Settlement of Collective internal orders

This feature is used for collectively settle the internal orders.


Single Functions Settlement Collective Processing

Transaction Code: KO8G

Screen Shot for Actual Settlement: Orders

After entered the above details, click on execute button to get the detailed screen as

below:

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Internal Orders

Screen Shot for Actual Settlement: Orders Detail List

After getting the above screen, select any order and then click on accounting

documents to view the different types of documents as below:

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Internal Orders

Screen Shot for Actual Settlement: Documents in Accounting

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Internal Orders

Collectively Reversal of Settlement of collective internal orders

This feature is used for collectively reverse the settlement of internal orders. After

reversal the accounting entries will be generated and the order balance will come to the

original status.




Screen Shot for Actual Settlement: Reversal Orders

After getting the above screen, enter the required data and then go to menu “Settlement

and click on Reverse”.

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Internal Orders

Screen Shot for Actual Reversal Orders: Documents in Accounting

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Year-End Closing

Budget Carry-forwardThis feature is used for carry-forward the budget amount, which is left in the previous

year. This transaction will be run once in a year.

Transaction Path: Accounting Controlling Internal Orders Year-End Closing

Budget Carry-forward

Transaction Code: KOCO

Screen Shot for Budget Carry-forward for Orders


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Internal Orders

Screen Shot for Budget Carry-forward for Orders: Detail Screen

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Commitment Carry-forwardThis feature is used for carry-forward the budget amount, which is left in the previous

year. This transaction will be run once in a year.

Transaction Path: Accounting Controlling Internal Orders Year-End Closing

Commitment Carry-forward

Transaction Code: KOCF - Commitment Carry-forward

Screen Shot for Commitment Carry-forward for Orders


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Screen Shot for Commitment Carry-forward for Orders

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Internal Orders

Information SystemVarious reports of the cost centers are available on the screens.

Transaction Path: Accounting Controlling Internal Orders Information System

Reports for Internal Orders Choose Report

Transaction Code: S_ALR_87012993 TO S_ALR_87013019

Screen shot for Reports for Internal Orders

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Plant Maintenance Orders


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IntroductionThe Plant Maintenance (PM) module requires the creation of maintenance orders for

each and every maintenance task taken up by the company. The principles of booking

of material costs, external services, activity types and overheads remains the same as

product cost collectors. The maintenance orders created by the maintenance

department are charged with the issues of materials, activity confirmations, external

processing charges etc. At the end of the period the overheads are loaded on the

orders and finally the order is settled to single or multiple cost centers as per the

settlement rule which is maintained in the master data of maintenance order. The

settlement transaction passes on the costs of the order to the cost centers.

The role of Finance / Costing department about plant maintenance orders is as follows:

Charging of Overheads

Settlement of Orders

Information System

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information provides the basis for maintenance orders.

Create Plant Maintenance OrderThis feature is used to create maintenance order master data and enter the settlement

rule by the Plant Maintenance module.

Transaction Path: Logistics Plant Maintenance Maintenance Processing Order

Create (General)

Transaction Code: IW31

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Screen Shot for Create Plant Maintenance Order

Settlement rule has to be maintained as follows:

Menu Goto Settlement Rule

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Screen Shot for Maintain Settlement Rule for PM Orders

After entering the above data, click on save button and system will generate an

internal order number.

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Period-End Closing

Charging of OverheadsIndividual Charging of Overheads to PM orders

This feature is used for charging overheads to the PM orders at the month end as a part

of Period-End Closing activities.


Single Functions Overhead Rates Individual Processing

Transaction Code: KG12

Screen Shot for Actual Overhead Calculation: PM Order

After entered the Order number, Period and Fiscal Year, click on execute button to

calculate the overhead as below:

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Screen Shot for Actual Settlement: Order Detail List

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Reverse the charging of overheads to PM Orders

This feature is used for reverse the charging of overheads. After reversal, the

accounting entries will be generated and the order will come to the original status.


Single Functions Overhead Rates Individual Processing


Screen Shot for Reversal of Actual Overhead Calculation

After getting the screen, entered the required data and then go to menu “Overhead

Calculation and click on Reverse”.

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Screen Shot for Actual Reversal of Charging Overheads to PM Orders

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Collectively Charging of Overheads to the PM Orders

This feature is used for charging of overheads collectively to the PM Orders.


Single Functions Overhead Rates Collective Processing


Screen Shot for Actual Overhead Calculation: Internal/maintenance orders

After entered the above details, click on execute button.

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Screen Shot for Actual Overhead Calculation: Internal/maintenance orders Debits

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Collectively Reversal of Charging Overheads to PM Orders

This feature is used for collectively reverse the charging of overheads to the PM orders.


Single Functions Overhead Rates Actuals: Collective Processing


Screen Shot for Reversal of Actual Overhead Calculation for PM Orders

After getting the screen, enter the required data and then go to menu “Overhead


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Screen Shot for Actual Reversal of Charging Overheads to the PM Orders

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SettlementIndividual Settlement of PM orders

This feature is used for individual settlement of PM orders at the month end as a part of

Period-End Closing activities.




Screen Shot for Actual Settlement: Order

After entered the above details, click on execute button to settle the order as shown

below:

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Screen Shot for Actual Settlement: Order Detail List and Documents in Accounting

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Reverse the Settlement of individual PM Orders

This feature is used for reverse the settlement of PM Order. After reversal, the





Screen Shot for Reversal of Actual Settlement

After getting the screen, entered the required data and then go to menu “Settlement and


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Screen Shot for Actual Reversal of Settlement and Documents in Accounting

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Collective Settlement of PM Orders

This feature is used for collective settlement of PM Orders.




Screen Shot for Actual Settlement: Orders

After entered the above details, click on execute button to get the detailed screen as

below:

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Screen Shot for Actual Settlement: Orders Detail List

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Collectively Reverse of Settlement of PM Orders

This feature is used for collectively reverse the settlement of PM orders.




Screen Shot for Reversal of Actual Collective Settlement of PM Orders



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Screen Shot for Actual Reversal of Collective Settlement of PM Orders: Orders Detail List

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Product Cost Controlling


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IntroductionIn FFP, the Semi-finished and finished goods are valued at the standard price while all

the raw materials, packaging materials, consumable stores and commercial / traded

goods are valued at the moving average prices. The system calculates the standard

price of the material and updates the value in the accounting and costing views of the

material master. The standard cost of the product is calculated by system on the basis

of the Bill of Material (BOM), Routing and Costing sheet.

On marking the cost estimate the future standard price of the material master gets

updated with price. Once the standard cost estimate is released the marked price

(future price) becomes the current standard price. The inventories are always valued at

this price till the standard cost estimate is revised.

The release can be done once in a month. In the next month again the standard cost

estimate can be created for the material. This is marked and released again. The new

cost estimate becomes the current standard cost estimate and the last months-standard

price shifts in the column of past standard cost estimate of the material master. The

revision of the standard cost estimate should not be undertaken at frequent intervals.

Normally, the standard prices are created and updated at the beginning of the year.

Product cost estimate on the basis of Bill Of Material (BOM) and Routing is with quantity

structure.

Product cost estimate without Bill Of Material (BOM) and Routing is without quantity

structure.

Product cost estimate can be created for one material at one time.

Product cost estimate can be created for a range of materials at one time.

The screen/ path for single product and cumulative product cost estimate are different.

The documentation is divided in three sections:

Section Contents

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1 Product cost estimate for one material

2 Product cost estimate for range of material

3 Other features of Product cost estimate

The scope of the Product Costing is as follows:

Product Cost Planning

Display Materials to be Costed

Costing Run

Cost Estimate with Quantity Structure

Cost Estimate Without Quantity Structure

Price Update

Information System

Cost Object Controlling

Product Cost by Period

Master Data

Period-End Closing

Information System

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Product Cost Planning

Display Materials to be CostedThis feature is used for find out the semi-finished and finished goods, which are to be

costed.

Transaction Path: Accounting Controlling Product Cost Controlling Product Cost

Planning Material Costing Display Materials to be Costed

Transaction Code: CKAPP01

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Screen Shot for Display Materials To Be Costed: Initial Screen

After entered the required data, click on execute button to get the detailed screen as

below:

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Screen Shot for Display Materials To Be Costed: Detailed Screen

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Selection List for Costing RunThis feature is used for creating a selection list of materials, material type and plant for

the materials.


Planning Material Costing Costing Run Selection List Create

Transaction Code: CKMATSEL

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Screen Shot for Create Selection List for Costing Run: Initial Screen


below:

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Screen Shot for Create Selection List for Costing Run: Detailed Screen

After getting the above screen, click on save button to save the selection list.

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Edit Selection List for Costing RunThis feature is used for editing the selection list of materials, material type and plant for

the materials.


Planning Material Costing Costing Run Selection List Edit

Transaction Code: CKMATCON

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Screen Shot for Edit Selection List for Costing Run

After making the necessary change, click on save button to save the selection list.

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Cost Estimate with Quantity StructureThis feature is used for calculate standard cost with quantity structure for individual

materials.

The cost estimate of the semi-finished, finished goods whose BOM and Routings etc.

are available in the system, are calculated using this feature. The system reads the

constituents of the cost from the following sources:

Give the details of costing variant, material, plant, costing version (1) and costing lot

size. Press enter. If no lot size is given, the system picks up the same from the costing

view of the material master.

The system proposes the dates of various parameters as per the date control ID

maintained in the costing type view of the IMG settings. The costing type is attached to

the costing variant. The dates proposed by the system can be changed manually, if

required.

The following dates are proposed:

Costing Date From: This is the date from which the cost estimate is valid

Costing Date To: The date up to, which the standard cost estimate is to be valid.

Quantity Structure Date: The date with which the bills of material and recipe are

selected.

Valuation Date: Dates for which the material values and activity prices are selected for

the calculation of standard cost estimate.

Once the data are validated by the system the standard cost estimate is generated by

system.

With this, the system reaches to the screen of standard cost estimate. This screen gives

the following information:

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Costing Data:

Costing variant used, Posting period, Cost Version, Lot Size, Messages and the status

of the costing calculation are displayed on the screen.

Valuation Data:

Valuation Variant, Currency, Costing Sheet used for the calculation of the standard cost

is displayed. If overhead group and key are also used, they are also displayed.

Cost Component View:

The system gives various components views as per IMG settings for the cost

component layout.

Details:

On the front screen, summary of various cost component views are displayed. The

details can see by putting the cursor on the view whose details to be seen and pressing

cost component on the lower left part of the screen.

Similarly the details of the itemization view for each of the cost component view can be

displayed.

The combination of Total Cost / fixed cost and Total Cost/ Variable cost can be view by

press the button on the lower right side of the screen.

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Transaction Path: Accounting Controlling Product Cost Controlling Product

Cost Planning Material Costing Cost Estimate with Quantity Structure Create

Transaction Code: CK11N

Screen Shot for Create Material Cost Estimate with Quantity Structure

After entering the above details, press on enter button to get the date control

screen as below:

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Screen Shot for Create Material Cost Estimate with Quantity Structure (Date Control)

In this screen, costing dates to be entered. So that standard cost will be valid for that

period.

After entering the above details, click on enter to calculate the standard cost.

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Screen Shot for Create Material Cost Estimate with Quantity Structure (Display the Cost)

After getting the above screen, click on the button “cost components” for cost breakup.

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Screen Shot for Create Material Cost Estimate with Quantity Structure (Cost Components)

After checking the cost components, click on save button.

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Cost Estimate without Quantity StructureThis feature is used for calculate standard cost without quantity structure for individual

materials.

If the bill of material and routing are not maintained for a material, the standard cost

estimate is calculated without quantity structure. The routings are maintained for the

plants under which the production takes place, so the standard cost estimate is

calculated using with quantity structure method. This material is transferred to the other

plants using transfer-posting mechanism. The standard price for this material in the

transferee plant can’t be calculated with quantity structure method, as the routing is not

existed therein. The standard price at the transferee plan is calculated without quantity

structure.

For example honey is produced in FFPW plant and later on transferred to FFPC plant.

The cost in FFPW is calculated with quantity structure and FFPC without quantity

structure. The method to calculate standard price without quantity structure is as

follows:

Costing Variant: PPC1, Material: 40002306, Plant: FFPC, Costing Version: 1, Costing

date: from & to, enter, enter valuation date, Category: M, Resource: 40002306, Plant:

FFPW, Quantity: 1 and enter

The system copies the cost of the material in FFPW plant to FFPC plant. This price is to

be marked and released as per the method followed for Cost Estimate With Quantity

Structure.

The method of calculating without quantity structure is used for calculating standard

cost estimates of the materials lying with different sales locations (Plants FFPC, FFPE,

FFPN & FFPS).

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Planning Material Costing Cost Estimate Without Quantity Structure Create

Transaction Code: KKPAN

Screen Shot for Create Material Cost Estimate Without Quantity Structure

After entering the material number, plant, costing variant and costing version, clink on

enter button, then the following screen will appear:

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Screen Shot for Create Material Cost Estimate Without Quantity Structure (Date Control)

Enter the Costing Date From and Costing Date To and Valuation Date and click on

enter button.

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Screen Shot for Create Material Cost Estimate Without Quantity Structure: Detail Screen

After enter the Category, Resource, Plant and Quantity press the enter button.

Then system will bring the cost from the material master. After entered the above

details, click on save button. After saving the screen, the following screen will

appear:

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Screen Shot for Create Material Cost Estimate Without Quantity Structure: Detail Screen

After getting the above screen, click on save button to save the cost estimate.

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Marking AllowanceThis feature is used for marking the allowance for the materials which standard cost is

going to release.


Planning Material Costing Price Update

Transaction Code: CK24

Screen Shot for Marking Allowance: Initial Screen

After entering the posting period / fiscal year, company code, plant and material (s),

click on “Marking Allowance” to get the following screen:

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Screen Shot for Marking Allowance: Detail Screen

After getting the above screen, click on save button to save the marking allowance.

After save the marking allowance, standard cost should be marked as described below:

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Marking Standard CostThis feature is used for marking the standard cost for the materials which standard cost

is going to release.




Screen Shot for Marking Allowance: Initial Screen


click on “Program Execute” to get the following screen:

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Screen Shot for Marking Allowance: Detail Screen

After getting the above screen, click on save button for save the marking.

After marking a standard cost, standard cost should be released as below:

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Release Standard CostThis feature is used for release the standard cost for the materials. Once the standard

cost is released, this cannot be reversed.




Screen Shot for Release Standard Cost: Initial Screen


select “Release” and click on execute button.

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Screen Shot for Standard Cost: Detail Screen

After getting the above screen, click on save button to save the standard cost.

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Product Cost Collectors


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IntroductionThe Product Cost Collectors will be created for the each and every semi-finished and

finished goods of the company. Each and every semi-finished and finished goods are

having one product cost collector only. Creation of master data for product cost

collectors will be done by the Finance / Costing department. The product cost collectors

are debited with the consumption of materials and activity confirmation (i.e. number of

labor and machine hours spent) to be done by the Production Planning (PP) module. At

the end of the period the overheads are loaded on the orders, calculate variance and

finally the orders are settled. After settlement of order, the difference between standard

cost and actual cost of a semi-finished or finished goods will be debited / credited to the

price difference account.

The planned costs (standard cost) of the product cost collectors are calculated by the

system at the time of the order confirmed. For the calculation of the costs system

considers the following factors:

a) Quantity of the product cost collector.

b) Bill of Material (BOM) for the requisite raw materials packaging materials.

c) Routing for the requisite operations to be carried out to complete production.

d) Activity prices maintained in cost center accounting.

e) Costing sheet for the overheads.

Once the PP Module Confirm the operations for the product cost collector following

things takes place:

1) All the raw materials and semi-finished products required to manufacture the

quantity mentioned in product cost collector are issued to it. The required raw materials

are copied from the BOM of the material. However, if the actual consumption of the raw

materials is different from the standards, then the quantitative figures can be changed.

The debit to the product cost collector takes place at the actual quantity of the raw

material multiplied with the moving average rate thereof. The rate used for semi-finished

products is the standard costs thereof.

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2) The activity allocation to the product cost collector takes place. The product cost

collector gets debited and the cost center on which this is executed gets credited. This

debit / credit takes place at actual production multiplied by the standard rate of the

activity type maintained in the system. The debit to the product cost collector is

accompanied with the credit to the cost center where the work center/resource is

assigned. The work center/ resource is assigned in the recipe.

3) The finished goods inventory is taken in the finished goods stocks. The product

cost collector is credited and the inventory accounts is debited. The accounting entry is

passed at the actual quantity multiplied by the standard cost of the material.

The transactions, which are carried out at the end of the period (month end) are:

1) Charging of the overheads as per the costing sheet.

2) Calculation of the variances. These are calculated with Actual Vs. Plan, Actual

Vs. Standard.

3) Settlement of the order. This transaction passes on the difference between the

actual cost and standard cost of the order to the price difference account. The other

side of the transaction hits the factory output account. The values of the price difference

account are passed over to the profitability analysis.

The role of Finance / Costing department about product cost collectors is as follows:

Charging of Overheads

Variance Calculation

Settlement of Orders

Information System

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information provides the basis for product cost collectors.

Individual Creation of Product Cost CollectorThis feature is used to individually create the product cost collector master data.

Transaction Path: Accounting Controlling Product Cost Controlling Cost Object

Controlling Product Cost by Period Master Data Product Cost Collector Edit

Transaction Code: KKF6N

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Screen Shot for Create Product Cost Collector (Data)

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Screen Shot for Create Product Cost Collector (Header)

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Screen Shot for Create Product Cost Collector (Production Process)

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Collective Creation of Product Cost CollectorsThis feature is used to collectively create the product cost collector master data.


Controlling Product Cost by Period Master Data Product Cost Collector

Collective Entry for Repetitive Manufacturing

Transaction Code: KKF6M

Screen Shot for Create Multiple Product Cost Collectors for Production Versions: Initial Screen

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Screen Shot for Create Multiple Product Cost Collectors for Production Versions: Detail Screen


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Period-End ClosingA Period-end closing activities includes the charging of overheads, variance calculation

and settlement of product cost collectors at the month end.

Charging of OverheadsIndividual Charging of Overheads to product cost collectors

This feature is used for charging overheads to the product cost collectors at the month

end as a part of Period-End Closing activities.


Controlling Product Cost by Period Period-End Closing Single Functions:

Product Cost Collector Overhead Individual Processing

Transaction Code: CO42

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Screen Shot for Actual Overhead Calculation: Product Cost Collector

After entered the above details, click on execute button to get the following screen:

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Screen Shot for Actual Overhead Calculation: Product Cost Collector Debits

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Reverse the charging of overheads

This feature is used for reverse the charging of overheads. After reversal, the




Product Cost Collector Overhead Individual Processing


Screen Shot for Reversal of Actual Overhead Calculation: Product Cost Collector

After getting the screen, entered the required data and then go to menu “Overhead


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Screen Shot for Actual Reversal of Charging Overheads: Product Cost Collectors

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Collectively Charging of Overheads to the Product Cost Collectors

This feature is used for charging of overheads collectively to the Product Cost

Collectors.



Product Cost Collector Overhead Collective Processing


Screen Shot for Actual Overhead Calculation: Product Cost Collectors


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Screen Shot for Collective Actual Overhead Calculation: Product Cost Collectors Debits

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Collectively Reverse of Charging Overheads to Product Cost Collectors

This feature is used for collectively reverse the charging of overheads to the Product

Cost Collectors.



Product Cost Collector Overhead Collective Processing


Screen Shot for Reversal of Collective Actual Overhead Calculation: Product Cost Collectors

After getting the screen, enter the required data and then go to menu “Overhead


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Screen Shot for Collective Reversal of Charging Overheads to the Product Cost Collectors

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Variance CalculationIndividual Charging of Overheads to product cost collectors

This feature is used to calculate variances for product cost collectors at the month end

as a part of Period-End Closing activities.



Product Cost Collector Variances Individual Processing

Transaction Code: KKS6

Screen Shot for Variance Calculation Product Cost Collector: Initial Screen


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Screen Shot for Variance Calculation Product Cost Collector: Details Screen

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Collective calculation of variances for product cost collectors

This feature is used to calculate variances for product cost collectors at the month end

as a part of Period-End Closing activities.



Product Cost Collector Variances Collective Processing

Transaction Code: KKS5

Screen Shot for Collective Variance Calculation Product Cost Collector: Initial Screen


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Screen Shot for Collective Variance Calculation Product Cost Collector: Details Screen

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SettlementIndividual Settlement of Product Cost Collectors

This feature is used for individual settlement of Product Cost Collectors at the month

end as a part of Period-End Closing activities.



Product Cost Collector Settlement Individual Processing


Screen Shot for Actual Settlement: Product Cost Collector


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Screen Shot for Actual Settlement: Product Cost Collector Detail List & Documents in Accounting

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Reverse the Settlement of Product Cost Collectors

This feature is used for reverse the settlement of Product Cost Collector. After reversal,

the accounting entries will be generated and the order will come to the original status.



Product Cost Collector Settlement Individual Processing


Screen Shot for Reversal of Actual Settlement: Product Cost Collector

After getting the screen, entered the required data and then go to menu “Settlement and


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Screen Shot for Actual Reversal of Settlement and Documents in Accounting

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Collective Settlement of Product Cost Collectors

This feature is used for collective settlement of Product Cost Collectors.



Product Cost Collector Settlement Collective Processing


Screen Shot for Collective Actual Settlement: Product Cost Collectors


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Screen Shot for Collective Actual Settlement: Orders Detail List

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Collectively Reverse of Settlement of Product Cost Collectors

This feature is used for collectively reverse the settlement of Product Cost Collectors.



Product Cost Collector Settlement Collective Processing


Screen Shot for Reversal of Actual Collective Settlement of Product Cost Collectors



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Screen Shot for Actual Reversal of collective settlement of Product Cost Collectors

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Profitability Analysis


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IntroductionProfitability analysis (PA) gives the information about the sales, costs, profit on

customer, product, product hierarchy, customer group, sales office, distribution channel,

sales organization, country, plant, company code, profit center, controlling area, period,

fiscal year etc. parameters. This information will enable the management to analyze the

performance of the above parameters called characteristics from sales, profit angles.

This information will provide management the necessary information for taking various

decisions. This management tool will help management to take the strategic and

operational decisions to improve the profits of the company.

Operating Concern

In financial accounting the company code is the highest organization unit, in controlling

the controlling area is the highest node similarly the operating concern is the highest

organizational unit in the profitability analysis module. All the transactions are executed

with reference to the operating concern.

An operating concern is an organizational unit in the company for which the sales

market has a uniform structure. It represents the highest reporting level in Profitability

Analysis.

Profitability Analysis Structure

Profitability Analysis FFP

Cost Center Management FFP

General Ledger FFP

Characteristics (profitability segments)

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OPERATING

CONCERN

FFPS

CONTROLLING

AREA

FFP

COMPANY CODE

FFPS

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The data are stored with reference parameters combination such as customer, product,

product hierarchy, customer group, sales office, distribution channel, sales organization,

country, plant, company code, profit center, controlling area, period, fiscal year. These

parameters are characteristics and combination thereof is called profitability segments.

Value Fields

The data are stored in GL accounts in FI, cost elements in CO and value fields in PA.

The value fields are of two types (a) quantitative (b) amount.

Costing-based Profitability Analysis

This type of Profitability Analysis is primarily designed to analyze profit quickly for the

purpose of sales management. Its main feature is the use of value fields, which

represent cost, and revenue element groups, and automatic valuation of data using

costing methods. The advantage of this method is that data is always current and

therefore provides an effective instrument for controlling sales. The company is using

the costing based PA only.

Record Type

Record type is used to segregate the data according to its source

Following record types are used in PA

1. Sales order - A

All the sales orders are stored under this record type

2. Direct Posting from FI - B

The entire direct posting from FI are stored under this record type

E.g. Direct posting of sales invoices through FI

3. Order/project settlement -C

All the settlement transactions are recorded under this record type

E.g. Settlement of product cost collector (make to stock), the variances transferred to

PA are recorded under this record type

4. Cost-center costs - D

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All the direct posting of Activity allocation to Profitability Segments and Assessment

Cycle are recorded under this record type

5. Billing - F

All the billing documents generated through SD are recorded under this record type

How the transactions flow to Profitability Analysis:

Transaction Flow from SD at the time of billing

In case of process industry the revenue and the standard cost of the product is

transferred to PA at the time of billing document generated.

The standard cost estimates of the materials are stored in the cost components defined

in product cost planning. These cost estimates are linked with the value fields in the PA.

The revenues are booked through multiple condition types defined in SD. These

condition types are linked with the value fields in PA.

Transaction Flow from PP at the time of order Settlement

The variances from Product cost collectors i.e. the difference between the actual costs

incurred and the standard cost of the product is transferred to the PA at the time of the

settlement of the product cost collector. The variance calculation takes place for each of

the cost element booked in the product cost collector. These cost elements assigned to

a group are assigned to the value fields.

Transaction Flow from CO - CCA

The debits to the cost centers takes place by way of postings from FI/ MM etc. and

credits with the activity allocation / overhead charging at the standard rates. The

variance in the actual costs and the standard absorption rates leaves over/ under

absorption in the cost centers. This over/ under absorbed amount is moved to PA

through the execution of the assessment cycle defined in PA.

The details of the assessment cycle are as stated in the cost center accounting.

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The sender in this case are cost center and cost elements. However the receiver are

various characteristics like product, customer, product group, distribution channel, sales

office, sales district, plant, controlling area, company code etc.

The basis of allocation can be % method for various segments or amounts lying in the

value fields of the profitability segments acting as the receiver.

On the execution of the assessment cycle the credit to the cost centers takes place

under the assessment cost element mentioned in the segment. The PA gets debited

under the characteristics specified in the segment.

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Period-End Closing

Assessment Cycle This function makes it possible to transfer the under absorbed or over absorbed costs of

all the cost centers to Profitability Analysis.

A cycle can contain sender cost centers from one controlling area and uses value from

either costing-based or account-based Profitability Analysis as tracing factors.

Transaction Path: Accounting Controlling Profitability Analysis Actual Postings

Period-End Closing Transfer Cost Center Costs/Process Costs Assessment

Transaction Code: KEU5

Screen Shot for CO-PA Create Actual Assessment Cycle: Initial Screen

After this screen, click on enter button to get the header data as below:

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Screen Shot for CO-PA Create Actual Assessment Cycle: Header Data

After this screen, click on Attach Segment for attaching the segments as below:

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Screen Shot for CO-PA Create Actual Assessment Cycle: Segment



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Screen Shot for CO-PA Create Actual Assessment Cycle: Segment (Senders/Receivers) (Page1)

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Screen Shot for CO-PA Create Actual Assessment Cycle: Segment (Senders/Receivers) (Page2)

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Screen Shot for CO-PA Create Actual Assessment Cycle: Segment (Receiver Tracing Factor)

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Profit Center Accounting


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IntroductionProfit center accounting module gives the segmental financial results of the company.

The information system reports give the information to the management on the

functioning of the various divisions of the company.

Profit Center Accounting is creating and managing the Master Data, Planning, Actual

Postings, Information Systems and Environment. Using Profit Center Accounting you

can

Manage information for profit centers, profit centers group, statistical key figures

and statistical key figures group.

Reposting from one profit center to another.The Profit Center Accounting is

divided in to following sub components:Master data

Actual Postings

Information System

Environment

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information provides the basis for profit center accounting.

Profit CenterThe screen is used to create/ change/ display the profit centers. The important fields to

be entered are name & description of the profit center, Person in charge, department,

node of the standard hierarchy, the company codes for which profit center is valid etc.

The lock indicator in the profit center master data prevents any posting therein. It follows

that postings can’t be made to any of the cost center, orders, material etc., which are

assigned to the locked profit center. A list of all the profit centers is given in annexure

number 16.

Transaction Path: Accounting Controlling Profit Center Accounting Master Data

Profit Center Individual Processing Create

Transaction Code: KE51

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Screen Shot for Create Profit Center: Initial Screen

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Screen Shot for Create Profit Center: Detail Screen

After entering the required input data, click on activate (Shift+F1) button.

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Standard HierarchySimilar to the cost center hierarchy the profit centers is to be arranged in the hierarchy

called as standard hierarchy. Each profit centers created has to be assigned to any of

the last node of the hierarchy. It means that profit centers can’t be assigned to node

which itself contain a node therein. The nodes are treated as profit center groups for

reporting purposes. The standard hierarchy is attached in the attachment.


Standard Hierarchy Create

Transaction Code: KCH1

Screen Shot for Create Profit Center Group: Initial Screen

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Screen Shot for Change Standard Hierarchy (Profit Center Group): Structure

After entered the required details, click on save button to save the changes made.

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Profit Center GroupThe profit centers are arranged in the groups for the facilitation of planning and

reporting requirements. The nodes in the standard hierarchy are automatically termed

as profit center group. The profit centers can be arranged in alternative groups using

this screen.


Profit Center Group Create

Transaction Code: KCH1

Screen Shot for Create Profit Center Group: Initial Screen

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Screen Shot for Create Profit Center Group: Structure


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Account GroupThe GL accounts created in FI and secondary cost elements created in CO are termed

as accounts in profit centers. The groups of these GL accounts and secondary cost

elements are created/ changed/ displayed in the form of account group using this

screen. The Financial Statement version (FFPG) is arranged in the account group of

FFPG containing multiple account groups for reporting purposes.


Account Group Create

Transaction Code: KDH1

Screen Shot for Create Account Group: Initial Screen

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Screen Shot for Create Account Group: Structure


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Assignment MonitorThe screen is used to monitor the assignment of various materials and cost objects like

cost centers and internal orders to the profit centers. This transaction gives the list of

assignments of material/ cost objects to the profit centers and the unassigned materials/

cost objects.

VARIOUS ASSIGNMENTS

Materials:

All the materials and plant combination are to be assigned to the profit centers. A

material lying in separate plants can be assigned to multiple profit centers. The

assignment can be carried out for an individual material, material type, material group,

and product hierarchy. Any new assignment over-writes the previous assignment. This

value of the stocks are assigned to the profit center where the material + plant

combination is assigned to.

Non-Assigned: Gives the list of all those materials, which are not assigned to the profit

centers.

Assigned Material: Gives the list of all those materials, which are assigned to the profit

centers.

Cost Centers:

All the cost centers are to be assigned to the profit centers. Any new assignment over-

writes the previous assignment. The cost booked to the cost center from FI/ MM etc. is

passed on the assigned profit center.

Non-Assigned: Gives the list of all those cost centers, which are not assigned, to the

profit centers.

Assigned Cost Centers: This transaction gives profit center wise assigned cost center

list.

The assignment of the cost center is given in annexure 17.

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Internal Orders:

All the internal orders are to be assigned to the profit centers. Any new assignment

over-writes the previous assignment. The cost booked to the internal order from FI/ MM

etc. is passed on the assigned profit center.

Non-Assigned: Gives the order type wise list of all those Internal orders, which are not

assigned to the profit centers.

Assigned Orders: This transaction gives list of profit center wise assigned internal

orders.


Assignment Monitor

Transaction Code: 1KE4

Screen Shot for Profit Center Accounting: Assignment Monitor

After getting the above screen, go to menu and select “Assignment Monitor Cost

Centers Non-Assigned

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Screen Shot for EC-PCA: Non-Assigned Cost Centers: Initial Screen

After getting the above screen, click on execute button to get the detailed list of cost

centers assigned and non-assigned.

Screen Shot for EC-PCA: Non-Assigned Cost Centers: Initial Screen

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After getting the initial screen for assignment monitor, go to menu and select

“Assignment Monitor Materials Assigned Materials”

Screen Shot for EC-PCA: Materials Assigned to Profit Centers: Initial Screen

After entering the Material Type and Profit center group, click on execute button to get

the detailed list as below:

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Screen Shot for EC-PCA: Materials Assigned to Profit Centers: Detail Screen

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After getting the initial screen for assignment monitor, go to menu and select

“Assignment Monitor Orders Assigned Orders”

Screen Shot for EC-PCA: Orders Assigned to Profit Centers: Initial Screen

After entering the Order category, Order Type Profit center group, click on execute

button to get the detailed list as below:

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Screen Shot for EC-PCA: Orders Assigned to Profit Centers: Detail Screen

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Actual Postings

Profit Center DocumentThis feature is used to pass JV entries in the profit center accounting. The basic

principals of passing JV entries in PCA are:

Each line to contain GL account, profit center and amount (positive or negative)

The balance of the document should be zero i.e. the total of debit or the credits

be zero.

The document is used to pass manual entries, rectification entries, reposting

entries etc.

The profit centers are updated online.

Transaction Path: Accounting Controlling Profit Center Accounting Actual

Postings Profit Center Document Enter


Screen Shot for Create Document: Initial screen

After getting the above screen, click on execute button to get the following screen:

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Screen Shot for Create Document: Characteristics

Enter the company code and click on entry screen (F5) button to get the following

screen:

Screen Shot for Create Document: Line Items

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After entering the required data, double click on the line item to enter the document text.

Screen Shot for Create Document Line Items: Document Detail

After entered the required data, click on save button.

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Statistical Key FiguresEnter Statistical Key Figures:


This feature is used to book the parameters as the basis of allocation of values from

one profit center to various profit centers. This is similar to booking of SKF for the cost

centers. The examples of the SKF for the profit centers are turnover, asset base etc.

The SKF can be used to record the values for the information purposes also. The

details of this transaction are given in cost center planning of CCA user manual.


Postings Statistical Key Figures Change


Screen Shot for Change Statistical Key Figures: Initial Screen

After entered the required data, click on execute button.

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Screen Shot for Change Statistical Key Figures: Characteristics

After entered the required data, click on overview screen (F5) to enter the SKF.

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Screen Shot for Change Statistical Key Figures: Cumulative values

After entered the required data, click on save button.

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Period-End ClosingPCA Assessment Cycle:

The values (both P&L and Balance sheet related) which can’t be assigned to the

strategic business units related profit centers are booked to the common profit centers.

At the end of the period these values are allocated to various profit centers using

percentage, SKF, cost element as the basis of allocation. The details of the method of

assessment cycle are charted out in the user manual of cost center accounting. In FFP

the assessment cycles have been designed to allocate the expenses booked in PGCS

& Dummy profit centers. The details of assessment cycle are given in annexure 18.

Path for creation of Actual Assessment Cycle:


Postings Period-End Closing Assessment


After getting the initial screen, go to menu “Extras Cycle Create”

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Screen Shot for EC-PCA Create Actual Assessment Cycle: Initial Screen

After this screen, clink on enter to get the header data.

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Screen Shot for EC-PCA Create Actual Assessment Cycle: Header Data

After this screen, clink on Attach Segment for attaching the segments.

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Screen Shot for EC-PCA Create Actual Assessment Cycle: Segment



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Screen Shot for EC-PCA Create Actual Assessment Cycle: Segment (Senders/Receivers)



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Screen Shot for EC-PCA Create Actual Assessment Cycle: Segment (Receiver Tracing Factor)

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Screen Shot for EC-PCA Create Actual Assessment Cycle: Segment (Receiver Weighting Factors)

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Transferring Payables/ReceivablesThe values of payables and receivables pertaining to purchases and sales made for a

profit center is not updated online. This transaction is to be executed to transfer the

values of receivables and payables pertaining to the profit centers. However, it is

necessary to execute the transaction of Balance sheet readjustment in FI before this

transaction is executed. The path of which is:

Accounting Financial Accounting General Ledger Periodic Processing Closing

Regroup Calculate Balance Sheet Adjustment Calculate


Postings Period-End Closing Transferring Payables/Receivables

Transaction Code: 1KEK

Screen Shot for PCA: Transfer Payables / Receivables

After getting the above screen, select the company code and click on execute button

for transfer payables / receivables.

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Screen Shot for Call up transfer Payables / Receivables

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Transferring AssetsSimilar to payable/ receivables, the values of fixed assets pertaining to the profit centers

are not updated online. At each month end this transaction need to be executed to

transfer the values of assets pertaining for each profit center.

In the asset master the name of the cost center is maintained, which in turn is assigned

to a profit center. With this linkage of asset master to profit center through the cost

center the values of assets is assigned to the profit center. The depreciation values are

booked to the assigned profit centers online (at the time of execution of the depreciation

run).

Transaction Path: IMG Accounting Controlling Profit Center Accounting

Actual Postings Transferring Selected Balance Sheet Items Generate Opening

Balance for Assets


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Screen Shot for PCA: Transfer Assets


to transfer assets.

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After selecting the fields as per shown in the screen, execute

Screen Shot for EC-PCA: Transfer Assets

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Transferring Material StocksSimilar to payable, receivables and assets the values of all stocks items like raw

materials, stores, semi-finished, finished, packing material etc. are not booked the profit

centers, online. This transaction is to be executed to pass on values of the inventories

held by each profit center. The material masters and plant combinations are assigned to

the profit centers. The stocks of materials lying in each of the plants are assigned to the

respective profit centers. The values booked to the profit centers are the closing

balance of the inventories lying in the plants at the time of the execution of this

transaction.

Transaction Path: IMG Accounting Controlling Profit Center Accounting

Actual Postings Transferring Selected Balance Sheet Items Generate Opening

Balance for Material Stocks

Transaction Code: 1KEH

Screen Shot for EC-PCA: Transfer Material Stocks


to transfer material stocks.

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Screen Shot for EC-PCA: Transfer Material Stock to EC-PCA

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Balance Carry-forwardThis feature is used for transferring the closing balances of balance sheet items as an

opening balance for next financial year.


Postings Period-End Closing 2KES - Balance Carry-forward

Transaction Code: 2KES

Screen Shot for Profit Center: Carry forward actual balance

After entered the details of company code and carry forward to fiscal year, click on

execute button for carry forward actual balances.

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Screen Shot for Profit Center: Carry forward actual balance

After getting the above screen, click on Balance sheet accounts to get the detailed

screen as follows:

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Screen Shot for Display of Balance Sheet Items

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Information SystemVarious reports of the profit centers are available on the screens. The following

mentioned report will gives the plan data, actual data and variance for profit centers.

Transaction Path: Accounting Controlling Profit Center Accounting Information

System Reports for Profit Center Accounting Interactive Reporting Profit

Center Group: Plan/Actual/Variance

Transaction Code: S_ALR_87013326

Initial screen shot for profit center-wise plan or actual cost


below:

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Detailed screen shot for profit center-wise plan or actual cost

Note: Profit center accounting information system is providing the many standard

reports.

Transaction Codes: S_ALR_87013326 to S_ALR_87013352.

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Documents

Transcript of Controlling