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EHP7 for SAP ERP 6.0

February 2014

English

Overhead Cost Accounting - Actual (184)

SAP AGDietmar-Hopp-Allee 1669190 WalldorfGermany

Business Process Documentation

SAP Best Practices Overhead Cost Accounting – Actual (184): BPD

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Contents

Overhead Cost Accounting - Actual...............................................................................................5

1 Purpose.................................................................................................................................. 5

2 Prerequisites.......................................................................................................................... 5

2.1 Master Data..................................................................................................................... 5

2.2 Roles............................................................................................................................... 6

2.3 Preliminary Steps............................................................................................................6

2.3.1 Setting Controlling Area...........................................................................................6

3 Process Overview Table.........................................................................................................8

4 Process Steps........................................................................................................................ 9

4.1 Actual Postings in Overhead Cost Controlling.................................................................9

4.1.1 Entering G/L Account Documents............................................................................9

4.1.2 Reposting of Primary Costs....................................................................................10

4.1.3 Reposting of Line Items..........................................................................................11

4.1.4 Recording of Statistical Key Figures......................................................................13

4.1.5 Reporting................................................................................................................14

4.2 Period-End Closing in Overhead Cost Controlling.........................................................15

4.2.1 Assessment of Shared Expenses..........................................................................15

4.2.2 Accrual Calculation................................................................................................17

4.2.3 Controlling Maintain Versions.................................................................................18

4.2.4 Period Lock............................................................................................................20

5 Appendix.............................................................................................................................. 21

5.1 Reversal of Process Steps............................................................................................21



Overhead Cost Accounting - Actual

1 PurposeThis part of the document describes the transaction-based actual postings that are normally used in Overhead Cost Controlling.

For an explanation of the activities that are generally performed at the end of the period, refer to the section Period-End Closing.

2 Prerequisites

2.1 Master DataA description of all CO Master Data can be found in the document of CO_MasterData_Overview.xls.

Common Master Data provided for all AreasMaster Data Value Selection Comment

Cost Center 1101

1201

1202

1601

1602

1701

1750

1801

1901

Financials and Administration

Purchasing & Stores 1

Purchasing & Stores 2

Marketing

Sales

Plant & Maintenance

Buildings & Plant Maintenance

Other income/expense

Customer service

Cost Center Group

1000 and all groups assigned to group 1000

Germany

Cost Elements *

Service AreaMaster Data Value Selection Comment

Cost Center 1321 Services/ Consulting

Manufacturing Area / Trading AreaMaster Data Value Selection Comment

Cost Center 1301

1302

Manufacturing 1

Manufacturing 2



Master Data Value Selection Comment

1401

1501

QM

Research & Development

2.2 Roles

UseThe following roles must have already been installed to test this scope item in the SAP NetWeaver Business Client (NWBC). The roles in this Business Process Documentation must be assigned to the user or users testing this scope item. You only need these roles if you are using the NWBC interface. You do not need these roles if you are using the standard SAP GUI.

PrerequisitesThe business roles have been assigned to the user who is testing this scope item.

Business Role Details Transaction

Employee (Professional User)

SAP_NBPR_EMPLOYEE_S Assignment of this role is necessary for basic functionality.

General Ledger Accountant

SAP_NBPR_FINACC_S FB50 (FB50L)

Enterprise Controller

SAP_NBPR_CONTROLLER_M KB11N

KB61

KB31N

S_ALR_87013611

KSU5

KSA3

S_ALR_87005830

OKP1

2.3 Preliminary Steps2.3.1 Setting Controlling Area

UseThe controlling area is to be set before you carry out the first steps in controlling.

If the controlling area is already assigned in the user parameters (see the Quick Guide), this step is no longer necessary and can be omitted.

Procedure1. Access the transaction choosing one of the following navigation options:

Option 1: SAP Graphical User Interface (SAP GUI)

SAP ECC menu Accounting → Controlling → Cost Center Accounting → Environment →



Set Controlling Area

Transaction code

OKKS

Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role

Business role Enterprise Controller

(SAP_NBPR_CONTROLLER_M)

Business role menu

Overhead Cost Controlling → Actual Postings → Actual Posting Preparation → Set Controlling Area

2. On the Set Controlling Area screen, enter Controlling area 1000.

3. Save your entry as a user parameter.



3 Process Overview TableThere is generally no required sequence for transaction-based actual postings in Overhead Cost Controlling. For simplicity’s sake, the activities are described below in the order in which they appear in the SAP Easy Access menu:

Process step

External process reference

Business condition

Business role

Transaction code

Expected results

Enter G/L Account Document

Primary cost element posting to cost center

General Ledger Accountant

FB50 (FB50L) Actual costs are posted to cost centers

Reposting Primary Costs

Correction of Primary Cost Values


KB11N Updating Cost Centers while Generating Line Item.

Reposting Line Items

Line Item Repostings


KB61 Displays Line Items reposted

Recording of Statistical Key Figures

statistical key figures as transaction-based actual postings


KB31N postings for statistical key figures and reverse them if necessary

Reporting periodically Enterprise Controller

S_ALR_87013611 shows the actual and plan costs, as well as the resulting variances in absolute values and percentages

Assessment of shared expenses

Periodically Enterprise Controller

KSU5 Allocates primary and secondary costs to the receiving cost center(s) in an assessment cost element.

Accrual calculation

Periodically Enterprise Controller

KSA3 Post accruals for payroll fringe costs on a monthly basis

Maintain Versions

Year end Enterprise Controller

S_ALR_87005830

Period Lock Year end Enterprise Controller

OKP1



4 Process Steps

4.1 Actual Postings in Overhead Cost Controlling4.1.1 Entering G/L Account Documents

UseEntering G/L Account Documents is an activity belonging to the FI application. For each data record that you enter a CO-object has to be provided. By doing so, the CO objects are charged with the corresponding amount of costs.



SAP ECC menu

Accounting → Financial Accounting → General Ledger → Document Entry → Enter G/L Account Document

Transaction code

FB50


Business role General Ledger Accountant

(SAP_NBPR_FINACC_S)

Business role menu

General Ledger → Posting → Posting → Post G/L Account Document

2. On the Enter G/L Account Document: Company Code XXXX screen, make the following entries:

Field name Description User action and values Comment

Company Code 1000

Document date Current date Example

Posting date Current date Example

Currency EUR

G/L account Any account that is a cost element

Example: 687500

D/C Debit

Amount in doc. curr.

Any value Example: 10000

Tax code * Example, V1 (domestic input tax)

Calculate tax X

Cost center Any cost center 1101

G/L account Any account Example: 280000

D/C Credit



Amount * Example: 10000

Value date Current date Example

Post

3. Enter further G/L account postings as shown above using different accounts and cost centers.

ResultPrimary costs are posted.

4.1.2 Reposting of Primary Costs

UseIn transaction-based reposting, you can post an existing cost element from one cost center to another (or to a different CO object). This function is used primarily to correct postings in Controlling that were incorrectly posted in the upstream user departments.

PrerequisitesPrimary costs are already posting to CO object. The CO object has to be corrected.



SAP ECC menu

Accounting → Controlling → Cost Center Accounting → Actual Postings → Manual Reposting of Costs → Enter

Transaction code

KB11N




Business role menu

Overhead Cost Controlling → Actual Postings → Actual Postings → Enter Manual Repostings of Costs

2. On the Enter Manual Repostings of Primary Costs screen, make the following entries:

Field name Description User action and values

Comment

Document date

Current date Example


Period Proposed automatically

Example

Document text

CCtrr (old) Cost center (old)

* For example, 1101

Cost elem. Cost element * For example, 687500



Amount * For example, 4000

CCtrr (new) Cost center (new)

* For example, 1201

Text * For example, Correction cost center

Post

Result Once you have entered the transaction-based posting, it is effective immediately and updated in the cost centers involved. Line items are always generated to help you trace the entered documents.

4.1.3 Reposting of Line Items

UseThe reposting of line items in Controlling is normally used to correct postings that were posted incorrectly in the upstream user departments.

Prerequisites Primary costs are already posting to CO object.



SAP ECC menu

Accounting → Financial Accounting → General Ledger → Document Entry → Enter G/L Account Document

Transaction code

FB50



(SAP_NBPR_FINACC_S)

Business role menu

General Ledger → Posting → Posting → Post G/L Account Document

2. On the Enter G/L Account Document: Company Code XXXX screen, make the following entries:


Company Code 1000



Currency EUR

G/L account Any account that is a cost element

Example: 687500

D/C Debit



Amount in doc. curr.

* For example, 10000

Tax code * For example, V1 (domestic input tax)

Calculate tax X

Cost center * For example, 1101

G/L account * For example, 280000

D/C Credit

Amount * For example, 10000

Value date Current date Example

Post

Write down the document number for the subsequent transactions.

3. Repost the line items. Access the transaction choosing one of the following navigation options:


SAP ECC menu

Accounting → Controlling → Cost Center Accounting → Actual Postings → Repost Line Items → Enter

Transaction code

KB61




Business role menu

Overhead Cost Controlling → Actual Postings → Actual Postings → Enter Reposting of CO Line Items

4. On the Enter Line Item Repostings screen, make the following entries:

Field name Description User actions and values Comment

Document number Document number from the above posting

Company code 1000

Fiscal year Current fiscal year Example

Execute

Value TranCurr * For example, 5000

Object type CTR Cost center

Account assignment 1

* For example, 1101

Text

Enter

Value TranCurr * For example,



2000



* For example, 1750

Text

Enter

Value TranCurr * For example, 1403.36



* For example, 1401

Text

Post

ResultYou can display the reposted line items at any time.

4.1.4 Recording of Statistical Key Figures

UseYou enter the statistical key figures as transaction-based actual postings. They are used to calculate key figures for reporting and also as the basis for periodic allocation.

Prerequisites When you define a statistical key figure, you have to define its characteristic values.

You can define a statistical key figure as:

A fixed value: Fixed values are carried forward from the current posting period to all subsequent posting periods.

A totals value: Totals values are only posted in the current posting period.



SAP ECC menu

Accounting → Controlling → Cost Center Accounting → Actual Postings → Statistical Key Figures → Enter

Transaction code

KB31N




Business role menu

Overhead Cost Controlling → Actual Postings → Actual Postings → Enter Statistical Key Figures

2. On the Enter Statistical Key Figures screen, make the following entries:






Document text

Receiver cost center * For example, 1750

Statistical key figure * For example, 1002

Total quantity * For example, 4

Text

Post

ResultAs per preceding activities involving actual postings, you can also display the postings for statistical key figures and reverse them if necessary.

4.1.5 Reporting

UseReports predefined by SAP are available for Cost Center Accounting. The predefined reports are arranged in a standard report tree. The reports enable you to evaluate the posted data according to various criteria. Various analysis functions are also available.

Prerequisites Postings are done.



SAP ECC menu

Accounting → Controlling → Cost Center Accounting → Information System → Reports for Cost Center Accounting → Plan/Actual Comparisons → Cost Centers: Actual/Plan/Variance

Transaction code

S_ALR_87013611




Business role menu

Overhead Cost Controlling → Reporting → Cost Centers → Cost Centers: Actual/Plan/Variance

2. On the Cost Centers: Actual/Plan/Variance: Selection screen, make the following entries:

Field name Description User action and values

Comment

Controlling area 1000

Fiscal year Current fiscal year Current year



From period 1 January

To period 12 December

Plan version 0 Plan/actual version

Cost center group

Or value(s) (cost centers)

Cost element group

Or value(s) (cost elements)

Execute

ResultThe report shows the actual and plan costs, as well as the resulting variances in absolute values and percentages. You can display the plan and actual costs at both cost center and cost element level.

4.2 Period-End Closing in Overhead Cost Controlling

PurposeThe purpose of Cost Center Accounting is to take the costs incurred in a company and allocate them to the actual sub-areas that caused them. During the period-end closing, these costs are distributed to the cost centers through automatic allocation.

By allocating the cost elements to cost centers in Overhead Cost Controlling, you can control your costs and compare plan and actual costs. The plan/actual comparison at the end of the period help you to plan, control, and monitor cost behavior. It also supports various analyses of variances, such as volume variance, price variance, input variance, and quantity variance.

Overhead Cost Controlling is also a prerequisite for further allocating overhead costs to cost objects (CO-PC), which enables you to conduct a period-specific profitability analysis.

4.2.1 Assessment of Shared Expenses

UseAssessment is an activity that you perform periodically, during the period-end closing in Overhead Cost Controlling (CO-OM), in which primary and secondary overhead costs are assessed from one or more sender objects to one or more receiver objects.

Assessment means that the sending cost center is credited and the receiving cost center is charged under a freely definable secondary cost element. The original cost elements that were charged by the sender cost center are lost, and are converted to one or more assessment cost elements (secondary cost elements).

Assessment groups together the posted primary and secondary costs and allocates them to the receiving cost centers in an assessment cost element.

For example, you could assess the cost from the reception cost center to the other cost centers based on the headcount managed in those cost centers.

Prerequisites



One or more assessment cycles have to be configured.

You have to start the defined cycles for assessment for the corresponding periods. The postings are generated automatically. A log is generated. You can start a simulation before you perform the actual assessment. The simulation displays the individual posting records without actually posting them.

The following cycle has been defined for the actual assessment:

Cycle Segment Sender CC Tracing Factor Receiver

Y_A020

Ass. shared facility (plan) DE

100

buildings & maintenance cost

1750

Buildings and maintenance

For example, stat. key figure 1002 (plan)

Area in sq. footage

Cost center

group 1000

Statistical key figures must be entered for some of the receiver cost centers. To do this, use transaction KB31N. For the assessment described above, for more detailed instructions, refer to the information in the Posting Statistical Key Figures step.



SAP ECC menu

Accounting → Controlling → Cost Center Accounting → Period-End Closing → Single Functions → Allocations → Assessment

Transaction code

KSU5




Business role menu

Overhead Cost Controlling → Period End Closing → Execute Actual Assessment Cycle for Cost Centers

2. On the Execute Actual Assessment screen, make the following entries:


Period Current period Example


Test run X Until the run is error-free

Detailed lists X

Cycle Y_A020 Actual assessment

Execute

Test run Deselect for production run

Execute

ResultAssessment is started at the end of the period. Line items (posting records) are written for the individual postings. These postings are generated automatically.



You can start a simulation before you perform the actual assessment. The simulation displays the individual posting records without actually posting them. You can reverse the assessment if necessary.

4.2.2 Accrual Calculation

UseIn Cost Accounting, it is often necessary to impute costs (for planning reasons) that have a different equivalent – or none at all – in Financial Accounting. Such costs are called accrued costs. They are divided into valuation differences and additional costs. The SAP system uses accrual calculation to model both cases automatically.

In accrual calculation, costs that are posted irregularly in the individual periods in Financial Accounting are distributed among the individual periods according to cause (on an accrued basis).

One example of such accrued costs is the holiday bonus. In Controlling, the holiday bonus is distributed among the 12 months of the year, to charge all the months equally. If you did not distribute the holiday bonus among all the periods, you would have an intolerable cost fluctuation for the month of December, which would distort the operating profit for that period. To avoid such fluctuations, the costs are posted on an accrual basis in Controlling, which distributes the costs in a manner that is both according to cause and pertinent for the period.

PrerequisitesTo determine the actual accruals, a costing sheet with valid overhead rates must be defined in Customizing. The structure of the costing sheet is taken from the planned accrual. An order serves as the accrual object.

This accrual order corresponds to the one used in the plan, which enables you to compare and contrast the plan and actual costs.

You have to enter postings in Financial Accounting to create values in the system as a basis for the accrual calculation. For demo purposes, you could enter a G/L account posting for salaries for account 630000 and cost center 1101(offsetting entry to bank account 280000 in credit), for example. For more detailed information about G/L account postings, refer to the information on reposting line items in the Actual Postings document.



SAP ECC menu

Accounting → Controlling → Cost Center Accounting → Period-End Closing → Single Functions → Accrual Calculation

Transaction code

KSA3




Business role menu

Overhead Cost Controlling → Period End Closing → Actual Accrual for Cost Centers

2. On the Actual Accrual Calculation for Cost Centers screen, make the following entries:

Field name Description User actions and values

Comment



Cost center group

1000 Cost center group Germany

Period Current period Example


Test run X Until the run is error-free

Detailed lists X

Execute

Test run Deselect for production run

Execute

If you want processing to take place in the background, set Background Processing in the Processing Options area. This is recommended for large data volumes.

You can simulate the accrual calculation for testing and forecast purposes. To do so, set Test Run on the initial screen. This function enables you to check the results of accruals calculation without changing the the database.

If you choose background processing, you have to enter the necessary data on the Background Processing: Job Parameters screen:


Job name Name of background job Any

Planned start Date and time Start of background job

No start after Date and time Upper limit of time window

Immediate start X Job starts immediately

Check

Result Accrual calculation triggers the following postings:

The accrual order is credited

The cost center is debited

Check accrual postings in reporting. For information on how to call a cost center report, refer to section Reporting of this business process documentation Actual Postings in Overhead Cost Controlling.

4.2.3 Controlling Maintain Versions

UseThis activity is a year-end activity, which can be executed for several years at once. In this IMG activity you edit the general version definition on the client level.

You make controlling area settings in the IMG for the Cost Center Accounting, Overhead Orders, or Activity-Based Costing components.

You make profitability segment settings in the IMG for the Profitability Analysis component.



For demo purposes, Best Practices already delivered fully maintained versions. Therefore it is usually not required to adopt the versions in case of demo.



SAP ECC menu

Accounting → Controlling → Cost Center Accounting → Planning → Current Settings → Maintain Versions

Transaction code

S_ALR_87005830




Business role menu

Overhead Cost Controlling → Period End Closing → Maintain Version Settings

2. On the Choose Activity screen, choose Maintain Settings of Version in Controlling Area.

3. On the Determine Work Area Entry dialog box, make the following entries:


Controlling Area 1000

Version 0

4. On the General Version Definition screen, select the version 0 and choose on the Dialog Structure Settings for each fiscal year.

5. Select the newest year and choose Copy As (F6). On the General Version Definition screen, select the version 0 and choose on the Dialog Structure Settings for each fiscal year.

6. On the Change View “Settings for each fiscal year”: Details of selected set screen, make the following entries:

Field name

Description User actions and values Comment

Fiscal Year

<the new fiscal year, you want to maintain>

Value Date

<01.01.yyyy> yyyy = the fiscal year, you want to maintain

7. Save your entries.

Result The controlling versions are completed for the next years.

If transport handling is activated in the client an input for customizing request is required. Assign the customizing request you are assigned to.

4.2.4 Period Lock



UseUse the period lock to lock plan and actual business transactions for a combination of controlling area, fiscal year, and version.

You can use Actual and Plan to decide whether to lock periods in actual or plan data. You receive a list of all business transactions in actual or in planning data, with which you can lock individual transactions for specific periods.



SAP ECC menu Accounting → Controlling → Cost Center Accounting → Environment → Period Lock → Change

Transaction code

OKP1




Business role menu

Overhead Cost Controlling → Period End Closing → Change Period Lock

2. On the Change period lock: Initial screen, make the following entries:


Controlling Area 1000

Fiscal Year <the actual fiscal year>

Version <0> Plan and actual version

3. Choose Actual.

4. On the Change Actual Period Lock: Edit screen, select the period, you want to lock and then choose Lock Period.

5. Save your entries.

ResultAll CO-transactions are locked for the selected period.



5 Appendix

5.1 Reversal of Process StepsIn the following section, you can find the most common reversal steps, which you can take to reverse some of the activities described in this document.

Entering G/L Account documents

Transaction code (SAP GUI)

FB50L

Reversal: Individual reversal


FB08


(SAP_NBPR_FINACC_S)

Business role menu General Ledger G/L Account Processing Display G/L Account Items Reverse Document

Comment

Reposting of primary costs


KB11N

Reversal: Reverse


KB14N



Business role menu

Overhead Cost Controlling Actual Postings Actual Postings Reverse Manual Repostings of Costs

Comment

Reposting of line items


KB61

Reversal: Reverse


KB64



Business role menu

Overhead Cost Controlling Actual Postings Actual Postings Reverse Reposting of CO Line Items



Comment

Recording of statistical key figures


KB31N

Reversal: Reverse


KB34N



Business role menu

Overhead Cost Controlling Actual Postings Actual Postings Reverse Statistical Key Figures

Comment

Assessment Shared Expenses


KSU5

Reversal: Reverse assessment


KSU5



Business role menu

Overhead Cost Controlling Period End Closing Execute Actual Assessment Cycle for Cost Centers

Comment Use same transaction

Accrual calculation


KSA3

Reversal: Reverse accrual costs


KSA3

Business role Enterprise Controller (SAP_NBPR_CONTROLLER_M)

Business role menu Overhead Cost Controlling Period End Closing Actual Accrual for Cost Centers

Comment Use same transaction
