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 as so-called "cycles".

Prerequisite for this is that Activity-Based Costing has been activated for operational controlling.

Note

The types of Profitability Analysis activated in the step "Maintain operating concern" determine how cycles need to be maintained. During execution, the control indicator of the controlling area determines which types of Profitability Analysis are to be updated. In costing-based Profitability Analysis, the costs are assigned to value fields of the operating concern. In account-based Profitability Analysis, the costs are posted to an account.

The first time you execute a cycle, the system automatically initializes the tables required for business process assessment. Consequently, it may take a bit longer the first time.

Prerequisites

You must have set up automatic number assignment for record type "D" before you can assess business process costs to profitability segments. For the credit postings, the CO activity KSPA must be assigned to a group with internal 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. Specify the following:
a) whether the tracing factor is to be aggregated
b) the type of Profitability Analysis from which the tracing factors are to be determined
c) the controlling area for the senders
4. Define segments for the cycle, where you store the following information:
a) the assessment cost element with which the sender is credited, which is also the account that is debited in account-based Profitability Analysis
b) the value fields of the receiving profitability segment if costing-based Profitability Analysis is active
c) the values to be assessed by the sender (the sender rule and possible sender values),
d) the criteria for distributing the sender values between the receiver objects (receiver rule and tracing factor)
e) if you specify "Variable shares" as the receiver rule, the field group for the value field from which the tracing factor is read, the rule for the scaling negative tracing factors and the selection criteria for the tracing factor
f) the sender objects
g) the receiver objects
5. Check the cycle.
6. Save the cycle.

If you distribute on the basis of variable shares, the tracing factors of the receivers can be weighted by means of factors. However, this function should only be used if the number of the possible receivers is smaller than 10,000.

To define a group, enter the group name into the corresponding selection field and 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, groups created in Activity-Based Costing or Cost Center Accounting can be used for the "Business process" and "Cost element" fields.

Additional information

When you specify the allocation base, make sure that the controlling area of the receiver is the same as that of the sender. Thus, the "controlling area" characteristic must have been planned in online planning if you want to assess on the basis of plan data.

Cycles you defined for plan assessment cannot be used for actual assessment. These must be created separately. However, plan cycles can be copied to create actual cycles.