Define structure of process cost assessment

In this IMG activity, you define rules for assessing business process costs to Profitability Analysis. These rules are stored in the form of so-called "cycles".

Before you can assess process costs, you must have activated Activity-Based Costing for operational controlling. Check activation.

Note

Maintenance of the cycles applies to the forms of Profitability Analysis which were activated in the activity "Maintain operating concern".

When you execute a cycle, however, the active indicator in the "Activate Profitability Analysis" function determines the forms of Profitability Analysis to which data can be updated.

When you call up this function for the first time, the system automatically initializes the tables required for business process assessment. Consequently, it could take a little bit longer the first time.

Prerequisites

You must have set up the automatic number assignment for record type "D" before you can assess business process costs to profitability segments. Check CO-PA number assignment.

For the credit postings, the CO activity KSPB must be assigned to a group with internal number range. Check CO number assignment.

Activities

Create an assessment cycle as follows:

1. Enter a name for the cycle.
2. Enter a validity period for the cycle.
3. Maintain the header data of the cycle. This includes the following:
a) Whether the tracing factor should be aggregated
b) The controlling area for the senders
c) The type of Profitability Analysis from which the tracing factors are to be found
d) The CO plan version from which the sender values are taken
e) The CO-PA plan version under which the receiver data is updated
4. Define segments for the cycle. The segments contain the following information:
a) The assessment cost element with which the sender is credited (This is also the account that is debited in account-based Profitability Analysis.)
b) The value fields in which the values should be updated for the receiving profitability segment (if costing-based Profitability Analysis is active in the operating concern)
c) The values to be assessed by the sender (the sender rule and possible sender values),
d) The criteria for distributing the sender values to the receiver profitability segments (the receiver rule and the tracing factor)
e) If the receiver rule "Variable shares" is used, the field group for the value field from which the tracing factor is read, the rule for scaling negative tracing factors and the selection criteria for the tracing factor
f) The sender objects
g) The receiver profitability segments
5. Check the cycle.
6. Save the cycle.

For distribution on the basis of variable shares, the tracing factors of the receivers can be weighted. However, you should only use this function if the number of possible receivers is smaller than 10,000.

To define a group, enter the group name into the corresponding selection field and then choose " Extras -> Create/change group". The created groups are linked to table CE7xxxx (xxxx = operating concern)

Groups can also be processed using the transactions for set maintenance.

In addition, you can use groups created in Activity-Based Costing or Cost Center Accounting for the "Business process" and "Cost element" fields.

Further information

When specifying the allocation base, note that the controlling area of the receiver must always be the same as that of the sender. Thus, the "Controlling area" characteristic must have been specified in online planning if you want to assess on the basis of plan data.

Cycles that you defined for actual assessment cannot be used for planned assessment. They must be created separately. However, it is possible to create plan cycles by copying actual cycles.