Cost Center Splitting

7/26/2019 Cost Center Splitting

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SAP Controlling Cost Center Splitting Concept Version: 1.0

Cost Center Splitting Concepts

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Table of Contents

1.Purpose / Use...........................................................................................................................8

2.Features...................................................................................................................................8

3.Pre-requisites.........................................................................................................................10

3.1.Master Data Requirements......................................................................................................10

3.2.Configuration Requirements....................................................................................................10

4.Overview of Scenario and Pre-requisite Settins................................................................12

4.1.Scenario.....................................................................................................................................12

4.2.Master Data Setup....................................................................................................................12

4.3.Configuration Requirements....................................................................................................144.3.1.Configuration of Splitting Structure......................................................................................................14

4.3.2.Assigment of Splitting Structure to the Cost Center.............................................................................18

!.P"annin #ctivit$ %osts on %ost %enter...............................................................................22

5.1.Checking Pan costs on Cost Center Reports !S"#$R"%&013'11(........................................22

5.2.Pan #cti)it* +uantit*..............................................................................................................24

5.3.Pan , Spitting..........................................................................................................................2'

5.4.Pan , Price Cacuation...........................................................................................................2%

5.5.-esting Resuts..........................................................................................................................30

5.5.1.Checking Plan Price per Activity nit !"P2#$......................................................................................3%5.5.2.Checking Plan Activity Costs on Cost Center reports !S&A'(&8#%13)11$.........................................32

&.Postin #ctua" %osts.............................................................................................................34

'.1.Posting Cost Center )ia month* Pa*ro c*ce an checking its impact..............................34

'.2.Case1 / 1%0 hours !pan hours( #oc#-D............................................................................3').2.1.Cost Center (eport * Comparison Actual v+s Plan !S&A'(&8#%13)11$..............................................3)

).2.2.Cost Center (eport * Comparison Actual v+s ,arget !S&A'(&8#%13)25$..........................................38

).2.3.Perio- n- Closing * Actual Splitting...................................................................................................4%

).2.4.Perio- n- Closing * Price Calculation................................................................................................44

).2.5.,esting (esults * Actual Price !"/")$.................................................................................................4)

).2.).,esting (esults * Actual Cost 0ocument !"S/5$................................................................................48

).2.#.,esting (esults * Cost Center (eport * Actual v+s Plan !S&A'(&8#%13)11$.....................................48).2.8.,esting (esults Cost Center (eport * Actual v+s ,arget !S&A'(&8#%13)25$...................................5%

).2..mportant otes.....................................................................................................................................5%

'.3.Case2 / 130 hours !$SS than pan hours( #$$C#-D...................................................52).3.1.Cost Center (eport * Comparison Actual v+s Plan !S&A'(&8#%13)11$..............................................52

).3.2.Cost Center (eport * Comparison Actual v+s ,arget !S&A'(&8#%13)25$..........................................54

).3.3.Perio- n- Closing * Actual Splitting...................................................................................................5)

).3.4.Perio- n- Closing * Price Calculation................................................................................................5)

).3.5.,esting (esults * Actual Price !"/")$.................................................................................................58

).3.).,esting (esults * Actual Cost 0ocument !"S/5$................................................................................58

).3.#.,esting (esults * Cost Center (eport * Actual v+s Plan !S&A'(&8#%13)11$.....................................)%

).3.8.,esting (esults Cost Center (eport * Actual v+s ,arget !S&A'(&8#%13)25$...................................)2

).3..mportant otes.....................................................................................................................................)2

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1. Purpose / Use

Costs are of 2 t"pes - Acti'it" *ependant or Acti'it" ndependent

Acti'it" *ependant costs - $ese are t$e costs t$at are tagged to a specific acti'it" t"pe. t can$appen in 2 a"s

• #" a" of postings - o+ can specif" Cost Center / Acti'it" "pe $ile doingpostings fro

• #" a" of Cost Center Splitting

Acti'it" *ependant costs are not split an" f+rt$er. $e" are sipl" di'ided !" t$e acti'it" +antit"to $ic$ t$e" are attac$ed to.

Acti'it" ndependent costs - $ese are t$e costs not attac$ed to an" acti'it" t"pe. $ese are split!eteen all ot$er acti'ities as per coonl" +sed et$ods as s$on !elo

• Acti'it" 4t". $is eans s+c$ costs to !e di'ided !eteen all acti'it" t"pes !ased onplan / act+al +antit" of t$ose acti'it" t"pes.

• +i'alence nos. n 6P2, !" defa+lt t$e e+i'alence no is 1. f no ot$er et$od is fo+ndit o+ld +se +i'alence n+!er for t$e p+rpose of splitting.

*+ring plan cost splitting t$e s"ste splits t$e acti'it"-independent plan costs of a cost centeraong t$e acti'it" t"pes of t$is cost center. o+ +st split plan costs !efore e8ec+ting:

• Price calculation:

Plan costs are split a+toaticall" d+ring price calc+lation. $e SAP S"ste deterines t$eplan prices fro t$e ratio of plan costs and plan acti'it". Splitting acti'it"-independent plancosts on t$e cost center acti'it" t"pes $elps to calc+late t$e fi8ed price portion of t$e o'erallprice. Plan cost splitting t$erefore ens+res t$at all planned costs are considered d+ring pricecalc+lation.

• Plan/Target/Actual Comparison

o 'ie all costs at t$e cost center/acti'it" t"pe le'el and a9e plan/target/act+alcoparisons "o+ +st split acti'it"-independent act+al and plan costs aong t$e acti'it"t"pes. o+ +se t$e sae et$ods for act+al and plan costs.

n t$e act+al t$ere is an additional splitting step in $ic$ t$e act+al data is ad+sted to t$e plandata. Act+al data is distri!+ted to t$e acti'it" t"pes on t$e !asis of target costs or target+antities and !" cost eleent.

2. eatures

$e acti'it"-independent costs planned on a cost center are split on t$e acti'it" t"pes according tot$e splitting str+ct+re t$at "o+ defined d+ring C+stoi;ing and assigned to t$is cost center. Asplitting str+ct+re contains one or ore assignments in $ic$ "o+ store splitting rules for t$ecorresponding cost eleent<s= or cost eleent gro+ps. o+ can restrict t$e selection of costeleents or cost eleent gro+ps as ell t$e acti'it" t"pes on $ic$ t$e costs are split.

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Splitting et$ods are assigned to t$e splitting r+les. $ese et$ods specif" $o t$e costs aresplit. #ased on t$e splitting et$ods $ic$ are fi8ed in t$e &/3 S"ste "o+ can split plan costsaccording to t$e folloing criteria:

• Acti'it" +antit"

• +i'alence n+!er

• Capacit"

• )+tp+t

• Sc$ed+led acti'it"

• Statistical 9e" fig+re <+antit"=

•

Statistical 9e" fig+re <a8i+ +antit"=

• ?o splitting is e8ec+ted

o+ can also +se eig$ting indicators to control $et$er tracing factors are to !e eig$ted fort$e cost splitting. Set t$e indicator if t$e indi'id+al tracing factor 'al+es +se different +nits ofeas+re. f t$e Conversion indicator is acti'e t$e 'al+es are +ltiplied it$ t$e e+i'alencen+!ers of t$e acti'it" t"pes. $is ena!les "o+ to copare t$e different +nits of eas+re oft$e tracing factor 'al+es.

!. Pre"re#uisites

3.1. Master Data Requirements

Cost leents <Cost leent Categor" - %3= Cost Centers

Acti'it" "pes <Acti'it" "pe Categor" @ 1 Price ndicator @ 1 Act. Price indicator @ 5=

3.2. Configuration Requirements

Splitting Str+ct+re Set+p Assignent of Splitting Str+ct+re to applica!le Cost Centers

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$. %&er&ie' of (cenario and Pre"re#uisite (ettings

4.1. Scenario

or t$e p+rpose of eas" +nderstanding e ill ta9e a siple scenario to +nderstand and !eclear on t$e concept of Cost Center Splitting.

n o+r 8aple o indi'id+als of Le'el Senior 8ec+ti'e and Senior Softare ngineer areon Proect MS01. All eol+ents paid to t$ese indi'id+als are !een posted to onl" one CostCenter @ BPro-M+s01. *+ring Septe!er 2010 t$e" !ot$ or9 on Do! Dar Acti'it" for $ic$no costs $as to !e allocated to Cost Center BDo!ar01

4.2. Master Data Setup

P Cost Center : Pro-M+s01Do! Dar Cost Center : Do!ar01 Acti'it" "pes : SS

SCost leents : E%3003 @ Pa" @ SS <Lin9ed to A @ SS=<Cat @ %3= E%300% @ Pa" @ S <Lin9ed to A @ S=

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4.3. Configuration Requirements

$.!.1. Configuration of (plitting (tructure

• Access Splitting Str+ct+re t$ro+g$ransaction Code @ %)*(?a'igation Pat$ @ SP&) -F Controlling -F Cost Center Acco+nting -F Planning -F Allocations -F Acti'it" Allocations -F Splitting -F Define (plitting (tructure

• #efore Creating Splitting Strc+t+re e o+ld !e re+ired to Create Splitting &+le.Clic9 on Splitting &+les and t$en Clic9 on ?e ntries. Maintain Val+es as s$on !elo

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• Select BCS1 and clic9 on BSelection of &+les and aintain 'al+es as s$on !elo

• &epeat a!o'e step for BCS2

• Clic9 on Splitting Str+ct+re. Clic9 on ?e ntries and aintain 'al+es as s$on!elo

• Select BCS line and Clic9 on Assignents and aintain 'al+es as s$on !elo

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• Select BCS1 and Clic9 on Selection for assignent. Maintain Val+es as s$on !elo

• Go one step !ac9 and Select BCS2 and Clic9 on Selection for assignent. Maintain Val+esas s$on !elo

• Sa'e t$e config+rations for BSplitting Str+ct+re

$.!.2. Assigment of (plitting (tructure to the Cost Center

• Access Assignent t$ro+g$ransaction Code @ %)*+?a'igation Pat$ @ SP&) -F Controlling -F Cost Center Acco+nting -F Planning -F Allocations -F Acti'it" Allocations -F Splitting -F Assign (plitting (tructure to CostCenters

Maintain Val+es as s$on a!o'e and clic9 BC$ange <Pencil icon=

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• Assign Cost Center BPro-M+s01 to Splitting Str+ct+re BCS1 as s$on !elo. Sa'e on e8it

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,. Planning Acti&it- Costs on Cost Center

5.1. Checking Plan costs on Cost Center Reports S!"#R!$%&13'11(

$eir ol+ents are as follos:

Particulars 0 ((* (* Total elationship

#asic %E0001 10000 25000 35000 1.0:2.5

)t$ers %E0002 2E000 72500 101500 1.0:2.5

Con'e"ance %E0003 >00 >00 1,00 1.0:1.0LA %E000% 25000 25000 50000 1.0:1.0

Total $344 12!!44 133144

$ese ndi'id+als or9 for 20 da"s a ont$. Considering E $o+rs per da" t$e $o+r rate is asfollos:

Particulars ((* (*

otal ,%>00 123300

(o+rs or9 1>0 1>0

5ourl- ate !4 3,

$ese (o+rl" rates calc+lated a!o'e are done an+all". Lets no deri'e t$ese 'al+es +singSAP Config+rations.

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5.2. Plan "cti)it* +uantit*

ransaction Code @ )P2?a'igation Pat$ @ SAP as" Access Men+ -F Acco+nting -F Controlling -F Cost Center

Acco+nting -F Planning -F Acti'it" )+tp+t/Prices -F Change

Maintain Val+es as s$on !elo and Sa'e

Sa'e on 8it

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5.3. Plan , Splitting

ransaction Code @ )(($?a'igation Pat$ @ SAP as" Access Men+ -F Acco+nting -F Controlling -F Cost Center

Acco+nting -F Planning -F Allocations -F (plitting


Cost leent ise @ #rea9+p

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#asis for Calc+lation

After 'erif"ing t$e res+lts in est r+n Go !ac9 to initial screen and reo'e tic9 on Best &+n

5.4. Plan , Price Calculation

ransaction Code @ )(P6?a'igation Pat$ @ SAP as" Access Men+ -F Acco+nting -F Controlling -F Cost Center Acco+nting -F Planning -F Allocations -F Price Calculation


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5.5. -esting Results

,.,.1. Chec7ing Plan Price per Acti&it- Unit 8)P29

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,.,.2. Chec7ing Plan Acti&it- Costs on Cost Center reports 8(;A;3941!11

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. Posting Actual Costs

'.1. Posting Cost Center )ia monthl* Pa*roll c*cle an checking its impact

Particulars ((* 8P ((* 8A (* 8P (* 8A Total 8P Total 8A

#asic 10000 10000 25000 25000 35000 35000

)t$ers 2E000 2,000 72500 ,E500 101500 E5500

Con'e"ance >00 >00 >00 >00 1,00 1,00

LA 25000 13,00 25000 12700 50000 2,300

Total $344 ,4$44 12!!44 143444 133144 1,3$44

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'.2. C"S/1 0 1$& RS P#" RS( "##C"-/D

%&er&ie' : #ot$ S H SS or9 for f+ll ont$ on Do!ar Acti'it" i.e. !oo9 1>0 $o+rs on Do!arfor eac$ le'el.

<efore Actual Price Calculation

.2.1. Cost Center eport = Comparison Actual &/s Plan 8(;A;3941!11

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.2.2. Cost Center eport = Comparison Actual &/s Target 8(;A;3941!2,

As "o+ can see fro a!o'e as 1>0 $o+rs ere +tilised d+ring t$e period Act+al costs arederi'ed !ased on Act+al $o+rs or9ed +ltiplied it$ t$e Plan &ate. +rt$er since 100I

operation $as !een copleted arget and Act+al 'al+es o+ld !e t$e sae.

(ence at period end it !ecoes critical $ere 'al+es are significant to !ring t$e B)'er/ndera!sorption to inial.

$is is done as detailed !elo

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.2.!. Period *nd Closing = Actual (plitting

ransaction Code @ )((2

?a'igation Pat$ @ SAP as" Access Men+ -F Acco+nting -F Controlling -F Cost Center Acco+nting -F Period-nd Closing -F Single +nctions -F (plitting

Maintain Val+es as s$on !elo

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.2.$. Period *nd Closing = Price Calculation

ransaction Code @ )(66?a'igation Pat$ @ SAP as" Access Men+ -F Acco+nting -F Controlling -F Cost Center

Acco+nting -F Period-nd Closing -F Single +nctions -F Price Calculation

Maintain Val+es as s$on !elo


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After Actual Price Calculation

.2.,. Testing esults = Actual Price 8)<)

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.2.. Testing esults = Actual Cost Document 8)(<,

.2.9. Testing esults = Cost Center eport = Actual &/s Plan 8(;A;3941!11

• Cost Center @ P&)D-MS01

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• Cost Center @ D)#DA&01

.2.3. Testing esults " Cost Center eport = Actual &/s Target 8(;A;3941!2,

.2.>. 6mportant ?otes

$e oent t$e price is calc+lated and ad+sted +sing a!o'e processes an" f+rt$er acti'it"allocation ill !e done at t$e Act+al &ate t$at is fi8ed +sing t$is process. t ill not +se t$ePlan rate per acti'it".

n t$is case "o+ ill $a'e to r+n Act+al Splitting and Act+al Price calc+lation again torecalc+late t$e act+al price <rate= for t$e period.

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'.3. C"S/2 0 13& RS #/SS -" P#" RS( "##C"-/D

%&er&ie' : #ot$ S H SS or9 for ost $o+rs !+t not all on Do!ar Acti'it" i.e. !oo9 130$o+rs on Do!ar for SS H 100 $o+rs for S le'el.

<efore Actual Price Calculation

.!.1. Cost Center eport = Comparison Actual &/s Plan 8(;A;3941!11

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.!.2. Cost Center eport = Comparison Actual &/s Target 8(;A;3941!2,

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.!.!. Period *nd Closing = Actual (plitting

ransaction Code @ )((2?a'igation Pat$ @ SAP as" Access Men+ -F Acco+nting -F Controlling -F Cost Center

Acco+nting -F Period-nd Closing -F Single +nctions -F (plitting

&es+lts

.!.$. Period *nd Closing = Price Calculation

ransaction Code @ )(66?a'igation Pat$ @ SAP as" Access Men+ -F Acco+nting -F Controlling -F Cost Center Acco+nting -F Period-nd Closing -F Single +nctions -F Price Calculation

&es+lts

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After Actual Price Calculation

.!.,. Testing esults = Actual Price 8)<)

.!.. Testing esults = Actual Cost Document 8)(<,

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.!.9. Testing esults = Cost Center eport = Actual &/s Plan 8(;A;3941!11

• Cost Center @ P&)D-MS01

• Cost Center @ D)#DA&01

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.!.3. Testing esults " Cost Center eport = Actual &/s Target 8(;A;3941!2,

.!.>. 6mportant ?otes

As "o+ can o!ser'e fro a!o'e t$e o'er-+nder a!sorption is !ro+g$t to inial +sing act+alsplitting processes. t splits t$e Cost Center costs to t$e to acti'it" t"pes regardless of$et$er it $as copleted 100I acti'it" against plan acti'it" or not.

n t$is Case Scenario e anal"sed s"ste !e$a'io+r in case of Lesser $o+rs !oo9edcopared to Plan (o+rs. Siilar o+ld !e t$e !e$a'io+r in case 8cess $o+rs are !oo9edcopared to Plan $o+rs. n t$is case Act+al Acti'it" &ate o+ld !e loer as copared to Plan Acti'it" &ate.

$e oent t$e price is calc+lated and ad+sted +sing a!o'e processes an" f+rt$er acti'it"allocation ill !e done at t$e Act+al &ate t$at is fi8ed +sing t$is process. t ill not +se t$ePlan rate per acti'it".

n t$is case "o+ ill $a'e to r+n Act+al Splitting and Act+al Price calc+lation again torecalc+late t$e act+al price <rate= for t$e period.

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Cost Center Splitting

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