Overhead Cost Accounting - Actual Process Steps

Overhead Cost Accounting - Actual
5
1
Purpose 5
2
Prerequisites 5
2.1
Master Data
5
2.2
Roles 6
2.3
Preliminary Steps
7
2.3.1 Set Controlling Area
7
3
Process Overview Table 8
4
Process Steps 10
4.1
Actual Postings in Overhead Cost Controlling
10
4.1.1 Enter G/L Account Documents
10
4.1.2 Reposting of Primary Costs
11
4.1.3 Reposting of Line Items 12
4.1.4 Recording of Statistical Key Figures
14
4.1.5 Reporting
16
4.2
Period-End Closing in Overhead Cost Controlling 17
4.2.1 Assessment of Shared Expenses 17
4.2.2 Accrual Calculation
19
4.2.3 Controlling Maintain Versions 21
4.2.4 Period Lock
22
5
Appendix
24
5.1
Reversal of Process Steps
24
Overhead Cost Accounting - Actual
1
Purpose
This part of the document describes the transaction-based actual postings that a
re 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 in Overhead Cost Controlling
.
2
Prerequisites
2.1
Master Data
To see a description of all CO master data in the document, on the documentation
package, choose Business Info ? Business Blueprint, then click the Master Data
for Controlling link.
Common Master Data provided for all Areas
Master 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 Area
Master Data
Value Selection
Comment
Cost Center
1321
Services/ Consulting
Manufacturing Area / Trading Area
Master Data
Value Selection
Comment
Cost Center
1301
1302
1401
1501
Manufacturing 1
Manufacturing 2
QM
Research & Development
2.2
Roles
Use
To test this scope item in the SAP NetWeaver Business Client (NWBC), ensure that
the following roles are installed and assigned to the users testing this scope
item. These roles are only required if you are using the NWBC interface. You do
not need these roles if you are using the standard SAP GUI.
Prerequisites
The business roles have been assigned to the user who is testing this scope item
.
Business Role
Details
Activity
Transaction
Employee (Professional User)
SAP_NBPR_EMPLOYEE_S
Assignment of th
is 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
2.3.1
Preliminary Steps
Set Controlling Area
Use
The controlling area is to be set before you carry out the first steps in contro
lling.
If the controlling area is already assigned in the user parameters (see the Quic
k Guide), this step is no longer necessary and can be omitted.
Procedure
1.
Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC Menu
Accounting ? Controlling ? Cost Element 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 Pos
ting Preparation ? Set Controlling Area
2.
In the Set Controlling Area dialog box, in the Controlling area field, e
nter 1000.
3.
Save (F5) your entry as a user parameter.
3
Process Overview Table
There is generally no required sequence for transaction-based actual postings in
Overhead Cost Controlling. For simplicity sake, the activities are described in
the following table in the order in which they appear in the SAP Easy Access me
nu:
Process step
External process reference
Business condition
Business
role Transaction code
Expected results
Enter G/L Account Document
Primary cost element posting to cost cen
ter
General Ledger Accountant
FB50 (FB50L)
Actual costs are posted
to cost centers
Reposting Primary Costs
Correction of Primary Cost Values
Enterpri
se Controller KB11N Updating Cost Centers while Generating Line Item.
Reposting Line Items
Line Item Repostings
Enterprise Controller
KB61
Displays Line Items reposted
Recording of Statistical Key Figures
statistical key figures as trans
action-based actual postings
Enterprise Controller KB31N postings for sta
tistical 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 centers in a
n 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_87
005830
Period Lock
Year end
Enterprise Controller OKP1
4
Process Steps
4.1
Actual Postings in Overhead Cost Controlling
4.1.1 Enter G/L Account Documents
Use
Entering G/L Account Documents is an activity belonging to the FI application. F
or 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.
Procedure
1.
Post a G/L document. Access the transaction choosing one of the followin
g navigation options:
SAP ECC menu
Accounting ? Financial Accounting ? General Ledger ? Document En
try ? Enter G/L Account Document
Transaction code
FB50
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role General Ledger Accountant
(SAP_NBPR_FINACC_S)
Business role menu
General Ledger ? Posting ? Posting ? Post G/L Account Do
cument
2.
On the Enter G/L Account Document: Company Code XXXX screen, make the fo
llowing entries:
Field name
Description
User action and values Comment
Company Code
1000
Document date
Posting date
Currency
Current date
Current date
USD
Example
Example
G/L account
000
D/C
Amount in doc.
Tax code
Calculate tax
Cost center
G/L account
D/C
Amount
Value date
Any account that is a cost element

Debit
curr.
For example, 650
Any value
For example, 10000
*
For example, I0 (sales tax exempt)
X
Any cost center 1101
Any account
For example, 113000
Credit
*
For example, 10000
Current date
Example
Post
3.
Enter further G/L account postings as shown in the preceding table using
different accounts and cost centers.
Result
Primary costs are posted.
4.1.2 Reposting of Primary Costs
Use
In transaction-based reposting, you can post an existing cost element from one c
ost center to another (or to a different CO object). This function is used prima
rily to correct postings in Controlling that were incorrectly posted in the upst
ream user departments.
Prerequisites
Primary costs are already posting to CO object. The CO object has to be correcte
d.
Procedure
1.
SAP ECC menu
Accounting ? Controlling ? Cost Center Accounting ? Actual Posti
ngs ? Manual Reposting of Costs ? Enter
Transaction code
KB11N
Business role menu
tings ? Enter Manual Repostings of Costs
2.
On the Enter Manual Repostings of Primary Costs screen, make the followi
ng entries:
Field name
Document date
Posting date
Period
Document text
CCtrr (old)
Cost elem.
Amount
CCtrr (new)
Text
Description
Current date
Example
Current date
Example
Proposed automatically Example
Cost center (old)
*
For example, 1101
Cost element
*
For example, 650000
*
For example, 4000
Cost center (new)
*
For example, 1201
*
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 he
lp you trace the entered documents.
4.1.3 Reposting of Line Items
Use
The 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.
Procedure
1.
Post a G/L document. Access the transaction choosing one of the followin
g navigation options:
SAP ECC menu
Accounting ? Financial Accounting ? General Ledger ? Document En
try ? 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 Do
cument
2.
On the Enter G/L Account Document: Company Code XXXX screen, make the fo
llowing entries:
Field name
Description
Company Code
1000
Document date
Posting date
Currency
G/L account
000
D/C
Amount in doc.
Tax code
Calculate tax
Cost center
G/L account
D/C
Amount
Value date
Current date
Example
Current date
Example
USD
Any account that is a cost element
Debit
curr.
For example, 650
*
For example, 10000
For example, I0 & Tax Jur CA0000000
*
*
For example, 1101

For example, 113000
Credit
*
For example, 10000
Current date
Example
Post
3.
Make a note of the document number for the subsequent transactions: ____
___________.
4.
Repost the line items. Access the transaction choosing one of the follow
ing navigation options:
SAP ECC menu
ngs ? Repost Line Items ? Enter
Transaction code
KB61
Business role menu
tings ? Enter Reposting of CO Line Items
5.
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
Object type
Account assignment 1
Text
Enter
*
CTR
For example, 5000

Cost center
*
Forexample,1750
Value TranCurr
*
For example, 2000
Object type
CTR
Cost center
*
For example, 1401
Value TranCurr
*
For example, 3000
Object type
CTR
Cost center
*
For example, 1101
Post
Result
You can display the reposted line items at any time.
4.1.4 Recording of Statistical Key Figures
Use
You 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 perio
dic 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.
Procedure
1.
SAP ECC menu
ngs ? Statistical Key Figures ? Enter
Transaction code
KB31N
Business role menu
tings ? Enter Statistical Key Figures
2.
On the Enter Statistical Key Figures screen, make the following entries:
Field name
Description
Document date
Current date
Example
Posting date
Current date
Example
Document text
Receiver cost center
*
For example, 1101, &1201
Statistical key figure
*
For example, 1002
Total quantity
*
For example, 10 & 20
Text
Post
Result
Similar to preceding activities involving actual postings, you can also display
the postings for statistical key figures and reverse them if necessary.
4.1.5 Reporting
Use
Reports predefined by SAP are available for Cost Center Accounting. The predefin
ed reports are arranged in a standard report tree. The reports enable you to eva
luate the posted data according to various criteria. Various analysis functions
are also available.
Prerequisites
Postings are done.
Procedure
1.
SAP ECC menu
Accounting ? Controlling ? Cost Center Accounting ? Information
System ? Reports for Cost Center Accounting ? Plan/Actual Comparisons ? Cost Cen
ters: Actual/Plan/Variance
Transaction code
S_ALR_87013611
Business role menu
Overhead Cost Controlling ? Reporting ? Cost Centers ? C
ost Centers: Actual/Plan/Variance
2.
On the Cost Centers: Actual/Plan/Variance screen, make the following ent
ries:
Field name
Description
Controlling area
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
Result
The report shows the actual and plan costs, as well as the resulting variances i
n 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
Purpose
The purpose of Cost Center Accounting is to take the costs incurred in a company
and allocate them to the actual subareas that caused them. During the period-en
d closing, these costs are distributed to the cost centers through automatic all
ocation. By allocating the cost elements to cost centers in Overhead Cost Contro
lling, you can control your costs and compare plan and actual costs. The plan/ac
tual comparison at the end of the period helps you to plan, control, and cost be
havior. It also supports various analyses of variances, such as volume variance,
price variance, input variance, and variance. Overhead Cost Controlling is also
a prerequisite for further allocating overhead costs to cost objects (CO-PC), w
hich enables you to conduct a period-specific profitability analysis.
4.2.1 Assessment of Shared Expenses
Use
Assessment is an activity that you perform periodically, during the period-end c
losing in Overhead Cost Controlling (CO-OM), in which primary and secondary over
head 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 con
verted to one or more assessment cost elements (secondary cost elements).
Assessment groups and allocates the posted primary and secondary costs to the re
ceiving cost centers in an assessment cost element.
For example, you could assess the cost from the reception cost center to the oth
er 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 period
s. The postings are generated automatically. A log is generated. You can start a
simulation before you perform the actual assessment. The simulation displays th
e 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)
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. Y
ou can do so using transaction KB31N. For the assessment described above and for
more detailed instructions, refer to the information in the Recording of Statis
tical Key Figures section of this document.
Procedure
1.
SAP ECC menu
Accounting ? Controlling ? Cost Center Accounting ? Period-End C
losing ? 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:
Field name
Description
Period
Current period Example
Fiscal year
Current fiscal year
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
A warning message may display if there is no value entered for the sender cost c
enter. In this case, repeat the same procedure described in step 4.1.1 for sende
r cost center (for example, 1750).
Result
Assessment 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 simulat
ion displays the individual posting records without actually posting them. You c
an reverse the assessment if necessary.
4.2.2 Accrual Calculation
Use
In 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 c
osts are called accrued costs. They are divided into valuation differences and a
dditional costs. The SAP system uses accrual calculation to model both cases aut
omatically.
In accrual calculation, costs that are posted irregularly in the individual peri
ods in Financial Accounting are distributed among the individual periods accordi
ng to cause (on an accrued basis).
One example of such accrued costs is the holiday bonus. In Controlling, the holi
day bonus is distributed among the 12 months of the year, to charge all the mont
hs equally. If you did not distribute the holiday bonus among all the periods, y
ou would have an intolerable cost fluctuation for the month of December, which w
ould distort the operating profit for that period. To avoid such fluctuations, t
he costs are posted on an accrual basis in Controlling, which distributes the co
sts in a manner that is both according to cause and pertinent for the period.
Prerequisites
To 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 corr
esponds to the one used in the plan, which enables you to compare and contrast t
he plan and actual costs.
You have to enter postings in Financial Accounting to create values in the syste
m as a basis for the accrual calculation. For demo purposes, you could enter a G
/L account posting for salaries for account 611000 and cost center 1101 (offsett
ing entry to bank account 113000 in credit), for example. For more information a
bout G/L account postings, refer to the information on reposting line items in t
he Actual Postings document.
Procedure
1.
SAP ECC menu
Accounting ? Controlling ? Cost Center Accounting ? Period-End C
losing ? 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 foll
owing entries:
Field name
Description
Cost center group
1000
Cost center group US
Period
Current period Example
Fiscal year
Current fiscal year
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, in the Processing Option
s area, set Background Processing. This is recommended for large data volumes. Y
ou can simulate the accrual calculation for testing and forecast purposes. To do
so, on the initial screen, set Test Run. This function enables you to check the
results of accruals calculation without making any changes to the database. If
you choose background processing, you have to enter the necessary data on the Ba
ckground Processing: Job Parameters screen:
Field name
Description
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 cente
r report, refer to section Reporting of the Actual Postings in Overhead Cost Con
trolling Business Process Documentation.
4.2.3 Controlling Maintain Versions

Use
This 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 clie
nt level.
You make controlling area settings in the IMG for the Cost Center Accounting, Ov
erhead Orders, or Activity-Based Costing components.
You make profitability segment settings in the IMG for the Profitability Analysi
s component.
For demo purposes, SAP Best Practices delivers fully maintained versions. Theref
ore, it is usually not required to adopt the versions for demo purposes.
Procedure
1.
SAP ECC menu
Accounting ? Controlling ? Cost Center Accounting ? Planning ? C
urrent Settings ? Maintain Versions
Transaction code
S_ALR_87005830
Business role menu
Overhead Cost Controlling ? Period End Closing ? Maintai
n Version Settings
2.
On the Choose Activity screen, double-click Maintain Settings of Version
in Controlling Area.
3.
In the Determine Work Area Entry dialog box, make the following entries:
Field name
Description
Controlling Area
Version
0
4.
Choose Continue (Enter).
5.
On the General Version Definition screen, select the version 0 and in th
e Dialog Structure, double-click Settings for Each Fiscal Year.
6.
Select the newest year and choose copy as (F6).
7.
On the General Version Definition screen, select the version 0 and from
the Dialog Structure, double-click Settings for Each Fiscal Year.
8.
On the Change View Settings for each fiscal year : Details of selected set
screen, make the following entries:
Field name
Description
Fiscal Year
<the new fiscal year, you want to maintain>
Value Date
<01/01/yyyy>
yyyy is the fiscal year that you want to
maintain
Receiver Version
0
Makes sure that
Receiver version is set to 0
9.
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 reque
st is required. Assign the Customizing request to which you are assigned.
4.2.4 Period Lock
Use
Use the period lock to lock plan and actual business transactions for a combinat
ion 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 d
ata, with which you can lock individual transactions for specific periods.
Procedure
1.
SAP ECC menu
Accounting ? Controlling ? Cost Element 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:
Field name
Description
Controlling Area
Fiscal Year
<the actual fiscal year>
Version
0
Plan and actual version
4.
Choose Actual.
5.
On the Change Actual Period Lock: Edit screen, select the period that yo
u want to lock and choose Lock Period.
6.
Save your entries.
Result
All CO transactions are locked for the selected period.
5
Appendix
5.1
Reversal of Process Steps
In 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.
Enter G/L Account documents
Transaction code (SAP GUI)
FB50L
Reversal:
Individual reversal
FB08
Business role General Ledger Accountant (SAP_NBPR_FINACC_S)
Business role menu
General Ledger ? G/L Account Processing ? Display G/L Ac
count Items ? Reverse Document
Comment
Reposting of primary costs
KB11N
Reversal:
Reverse
KB14N
Business role Enterprise Controller (SAP_NBPR_CONTROLLER_M)
Business role menu
tings ? Reverse Manual Repostings of Costs
Comment
Reposting of line items
KB61
Reversal:
Reverse
KB64
Business role menu
tings ? Reverse Reposting of CO Line Items
Comment
Recording of statistical key figures
KB31N
Reversal:
Reverse
KB34N
Business role menu
tings ? 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 menu
Overhead Cost Controlling ? Period End Closing ? Actual
Accrual for Cost Centers
Comment Use same transaction

Overhead Cost Accounting - Actual Process Steps

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Overhead Cost Accounting - Actual

Any account that is a cost element

For example, 650

For example, 650

For example, 1101

Current fiscal year

For example, 5000

4.2.3 Controlling Maintain Versions

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