SAP - Overhead Cost Orders PDF

Preview

Summary

AC415 Overhead Cost Orders mySAP Financials Date Training Center Instructors Education Website Instructor Handbook Course Version: 2005 Q2 Course Duration: 2 Day(s) Material Number: 50073421 Owner: Monika Heim (D019558) An SAP Compass course - use it to learn, reference it for work Copyright Copyrig...

Description

AC415 Overhead Cost Orders mySAP Financials

Date Training Center Instructors Education Website

Instructor Handbook Course Version: 2005 Q2 Course Duration: 2 Day(s) Material Number: 50073421 Owner: Monika Heim (D019558)

An SAP Compass course - use it to learn, reference it for work

Copyright Copyright © 2005 SAP AG. All rights reserved. No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors.

Trademarks •

Microsoft®, WINDOWS®, NT®, EXCEL®, Word®, PowerPoint® and SQL Server® are registered trademarks of Microsoft Corporation.

•

IBM®, DB2®, OS/2®, DB2/6000®, Parallel Sysplex®, MVS/ESA®, RS/6000®, AIX®, S/390®, AS/400®, OS/390®, and OS/400® are registered trademarks of IBM Corporation.

•

ORACLE® is a registered trademark of ORACLE Corporation.

•

INFORMIX®-OnLine for SAP and INFORMIX® Dynamic ServerTM are registered trademarks of Informix Software Incorporated.

•

UNIX®, X/Open®, OSF/1®, and Motif® are registered trademarks of the Open Group.

•

Citrix®, the Citrix logo, ICA®, Program Neighborhood®, MetaFrame®, WinFrame®, VideoFrame®, MultiWin® and other Citrix product names referenced herein are trademarks of Citrix Systems, Inc.

•

HTML, DHTML, XML, XHTML are trademarks or registered trademarks of W3C®, World Wide Web Consortium, Massachusetts Institute of Technology.

•

JAVA® is a registered trademark of Sun Microsystems, Inc.

•

JAVASCRIPT® is a registered trademark of Sun Microsystems, Inc., used under license for technology invented and implemented by Netscape.

•

SAP, SAP Logo, R/2, RIVA, R/3, SAP ArchiveLink, SAP Business Workflow, WebFlow, SAP EarlyWatch, BAPI, SAPPHIRE, Management Cockpit, mySAP.com Logo and mySAP.com are trademarks or registered trademarks of SAP AG in Germany and in several other countries all over the world. All other products mentioned are trademarks or registered trademarks of their respective companies.

Disclaimer THESE MATERIALS ARE PROVIDED BY SAP ON AN "AS IS" BASIS, AND SAP EXPRESSLY DISCLAIMS ANY AND ALL WARRANTIES, EXPRESS OR APPLIED, INCLUDING WITHOUT LIMITATION WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE, WITH RESPECT TO THESE MATERIALS AND THE SERVICE, INFORMATION, TEXT, GRAPHICS, LINKS, OR ANY OTHER MATERIALS AND PRODUCTS CONTAINED HEREIN. IN NO EVENT SHALL SAP BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL, INCIDENTAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES OF ANY KIND WHATSOEVER, INCLUDING WITHOUT LIMITATION LOST REVENUES OR LOST PROFITS, WHICH MAY RESULT FROM THE USE OF THESE MATERIALS OR INCLUDED SOFTWARE COMPONENTS.

About This Handbook This handbook is intended to complement the instructor-led presentation of this course, and serve as a source of reference. It is not suitable for self-study.

Typographic Conventions American English is the standard used in this handbook. The following typographic conventions are also used. Type Style

Description

Example text

Words or characters that appear on the screen. These include field names, screen titles, pushbuttons as well as menu names, paths, and options. Also used for cross-references to other documentation both internal (in this documentation) and external (in other locations, such as SAPNet).

Q2/2005

Example text

Emphasized words or phrases in body text, titles of graphics, and tables

EXAMPLE TEXT

Names of elements in the system. These include report names, program names, transaction codes, table names, and individual key words of a programming language, when surrounded by body text, for example SELECT and INCLUDE.

Example text

Screen output. This includes file and directory names and their paths, messages, names of variables and parameters, and passages of the source text of a program.

Example text

Exact user entry. These are words and characters that you enter in the system exactly as they appear in the documentation.

Variable user entry. Pointed brackets indicate that you replace these words and characters with appropriate entries.

© 2005 SAP AG. All rights reserved.

iii

About This Handbook

AC415

Icons in Body Text The following icons are used in this handbook. Icon

Meaning For more information, tips, or background

Note or further explanation of previous point Exception or caution Procedures

Indicates that the item is displayed in the instructor’s presentation.

iv

© 2005 SAP AG. All rights reserved.

Q2/2005

Contents Course Overview ............................................................................. vii Course Goals.................................................................................vii Course Objectives .......................................................................... viii

Unit 1: Internal Orders: Overview ..........................................................1 Using Overhead Orders...................................................................... 2 Real and Statistical Orders .................................................................. 7 The Different Scenarios for Internal Orders ............................................. 12

Unit 2: Master Data ........................................................................... 21 Master Data Maintenance ................................................................. 23 Status Management for Overhead Orders .............................................. 33 Grouping and Collective Processing ..................................................... 43

Unit 3: Event-Based Postings ............................................................. 55 Event-Based Postings Within and Outside Management Accounting ............... 56 Commitment Management ................................................................ 67

Unit 4: Period-end Closing ................................................................. 83 Periodic Debit Postings .................................................................... 85 Periodic Credit Postings .................................................................. 101 Settlement: Special Subjects ............................................................ 123

Unit 5: Planning and Budgeting..........................................................131 Planning Scope and Prerequisites ...................................................... 133 Budgeting and Availability Control Concept ............................................ 148

Unit 6: Order Summarization and Summarization Reports ........................169 Master Data and Order Summarization................................................. 170 Summarization Report .................................................................... 177

Appendix 1: Appendix

Q2/2005

...................................................................185

© 2005 SAP AG. All rights reserved.

v

Contents

vi

AC415

© 2005 SAP AG. All rights reserved.

Q2/2005

Course Overview You will familiarize yourself with possible areas of application for Overhead Cost Orders, and in connection with them gain knowledge of the most important master data. You execute source postings in other applications and analyze the effects on the orders. Within the period-end closing you are provided with methods for allocating the overhead costs that arise as closely to the individually measured consumption as possible. You learn about the planning process in detail and are introduced to the budgeting functions. You subsequently see how the results can be prepared in reporting on the basis of performance factors.

Target Audience This course is intended for the following audiences: • •

Project team members responsible for implementing Overhead Cost Controlling Accounting personnel responsible for planning, allocating and analyzing organizational costs

Course Prerequisites Required Knowledge •

AC410 - Cost Center Accounting (required)

Recommended Knowledge • • •

SAPFIN – Overview of the mySAP Financials solution (recommended) Basic knowledge and experience in cost accounting Good working knowledge of Windows operating environment

Course Duration Details Unit 1: Internal Orders: Overview Using Overhead Orders Real and Statistical Orders

Q2/2005

© 2005 SAP AG. All rights reserved.

40 Minutes 20 Minutes

vii

Course Overview

AC415

The Different Scenarios for Internal Orders

60 Minutes

Unit 2: Master Data Master Data Maintenance Exercise 1: Master Data Status Management for Overhead Orders Exercise 2: Status Management Grouping and Collective Processing Exercise 3: Grouping and Collective Processing

60 Minutes 20 Minutes 40 Minutes 15 Minutes 40 Minutes 15 Minutes

Unit 3: Event-Based Postings Event-Based Postings Within and Outside Management Accounting Exercise 4: Event-Based Postings Commitment Management Exercise 5: Commitment Management

15 Minutes 20 Minutes 15 Minutes 10 Minutes

Unit 4: Period-end Closing Periodic Debit Postings Exercise 6: Period-end Closing / Periodic Postings Periodic Credit Postings Exercise 7: Period-End Closing / Settlement Settlement: Special Subjects

40 Minutes 10 Minutes 160 Minutes 20 Minutes 50 Minutes

Unit 5: Planning and Budgeting Planning Scope and Prerequisites Exercise 8: Planning Budgeting and Availability Control Concept Exercise 9: Budgeting and Availability Control Concept Exercise 10: Optional Exercises

40 Minutes 15 Minutes 40 Minutes 15 Minutes 15 Minutes

Unit 6: Order Summarization and Summarization Reports 30 Minutes Master Data and Order Summarization 10 Minutes Exercise 11: Order Summarization 30 Minutes Summarization Report 10 Minutes Exercise 12: Summarization Report

Course Goals This course will prepare you to: • •

viii

Configure and operate the Overhead Cost Orders component. Acquire knowledge to plan, post, and analyze costs for Overhead Cost Orders.

© 2005 SAP AG. All rights reserved.

Q2/2005

AC415

Course Overview

Course Objectives After completing this course, you will be able to: • • • • • •

Describe and maintain master data for internal orders, and related information. Identify sources of internal order postings and process the related transactions. Describe and use periodic processing functions, and set these functions up. Discuss internal order planning, and the options for entering plan data. Summarize and analyze internal order information using reports. Define special order types.

SAP Software Component Information The information in this course pertains to the following SAP Software Components and releases:

• •

Use transaction ZUSR to create USERs AC415-01 to AC415-20 To achieve improved system performance, you should first generate the following reports: –

•

Q2/2005

Accounting → Controlling → Cost Center Accounting → Information System → Current Settings → Generate Reports → Background Processing with Immediate Start – Accounting → Controlling → Internal Orders → Information System → Current Settings → Generate Reports → Background Processing with Immediate Start The customizing lock should usually be switched off. If not, execute the program ZSENQOFF using transaction SE38.

© 2005 SAP AG. All rights reserved.

ix

Course Overview

x

AC415

© 2005 SAP AG. All rights reserved.

Q2/2005

Unit 1 Internal Orders: Overview

1

You will find further information in the Instructor Guide in SAPNet on pages 1 to 11.

Unit Overview This chapter describes the various scenarios in which internal orders are used. It explains the flow of data in each area in which internal orders are used. The participants learn to distinguish real and statistical orders.

Unit Objectives After completing this unit, you will be able to: • • • • • • • •

Identify the options for using overhead cost orders Distinguish overhead cost orders from cost centers Explain the significance of the overhead cost order as a cost collector and an internal controlling object Differentiate between real and statistical orders Review the uses of these two variants Explain the different usages of overhead cost orders and distinguish them from one another Understand the different handling of the orders in the scenarios shown Explain the data flow in each area in which internal orders are used

Unit Contents Lesson: Using Overhead Orders .................................................... 2 Lesson: Real and Statistical Orders................................................. 7 Lesson: The Different Scenarios for Internal Orders ............................ 12

Q2/2005

© 2005 SAP AG. All rights reserved.

1

Unit 1: Internal Orders: Overview

Lesson: 2

AC415

Using Overhead Orders Lesson Duration: 40 Minutes

Lesson Overview You learn about the options for using overhead cost orders and their importance as internal controlling objects.

Lesson Objectives After completing this lesson, you will be able to: • • •

Identify the options for using overhead cost orders Distinguish overhead cost orders from cost centers Explain the significance of the overhead cost order as a cost collector and an internal controlling object

The instructor should explain the significance of the internal order as a controlling instrument. Examples for using the order should be shown.

Business Example Before you start working with internal orders within your company, you would like to get an overview of the different types of orders that are available and why they are used.

2

© 2005 SAP AG. All rights reserved.

Q2/2005

AC415

Lesson: Using Overhead Orders

Figure 1: Using Overhead Orders

This example emphasizes the central purpose of using overhead costs in overhead cost controlling. In the first case, you post costs for the two trade fairs directly to the cost center responsible for supporting these events. Because external costs and internal activities for each order are treated with the same cost elements on the same cost center, you cannot easily determine which event created which costs. Therefore, you can make no further comparison analyses of the two trade fair events. If, however, each event is given its own overhead order, as in the second case, the costs can be collected separately. The settlement function allocates the order costs to the cost center responsible for supporting the trade fairs, in order to provide you with the organizational view of the costs. With this approach, you can analyze and compare the results for the trade fairs, even after the settlement to the cost center has been executed. A further advantage is the wide variety of planning and budgeting functions offered for orders.

Q2/2005

© 2005 SAP AG. All rights reserved.

3

Unit 1: Internal Orders: Overview

AC415

Figure 2: Internal Orders as Internal Cost Objects

Orders can be used as internal cost objects. Depending on the kind of measure described on the order, there are different ways to settle this order. If a job is for a single product, you could settle the costs to the responsible cost center. The next step would then be to allocate the costs from the cost center to CO-PA. If the job is a general one that concerns the whole company, it would be difficult to find the appropriate cost center to debit. In this situation, it would be convenient to settle directly to CO-PA.

4

© 2005 SAP AG. All rights reserved.

Q2/2005

AC415

Lesson: Using Overhead Orders

Facilitated Discussion Discussion Questions Use the following questions to engage the participants in the discussion. Feel free to use your own additional questions.

Q2/2005

© 2005 SAP AG. All rights reserved.

5

Unit 1: Internal Orders: Overview

AC415

Lesson Summary You should now be able to: • Identify the options for using overhead cost orders • Distinguish overhead cost orders from cost centers • Explain the significance of the overhead cost order as a cost collector and an internal controlling object

6

© 2005 SAP AG. All rights reserved.

Q2/2005

AC415

Lesson: 6

Lesson: Real and Statistical Orders

Real and Statistical Orders Lesson Duration: 20 Minutes

Lesson Overview You work out the most important differences between using real and statistical orders and see what you have to consider for maintenance and posting.

Lesson Objectives After completing this lesson, you will be able to: • •

Differentiate between real and statistical orders Review the uses of these two variants

The instructor should go into the differences between real and statistical orders and also look at the master data maintenance.

Business Example You see how to use real and/or statistic orders in enterprises and look at the special features of the two variants.

Q2/2005

© 2005 SAP AG. All rights reserved.

7

Unit 1: Internal Orders: Overview

AC415

Figure 3: Real Orders

You can use overhead cost orders to conduct detailed controlling for a particular object or activity. All costs concerning this object or activity are assigned to the relevant order. When you create an overhead order master record, you choose whether to create it as a real order or a statistical order. You use the real order to collect costs and allocate them later to different recipients. In the primary cost posting, the costs are updated to the real order. In the periodic process of order settlement, you allocate the actual costs to controlling objects. You can settle portions of the order costs to many objects. When you create a real order, you must assign the order to a company code. If you have selected business area balance sheets in Financial Accounting, you must also assign the order to a business area.

8

© 2005 SAP AG. All rights reserved.

Q2/2005

AC415

Lesson: Real and Statistical Orders

Figure 4: Statistical Orders

You use the statistical order to evaluate costs which cannot be itemized in detail in cost element or cost center accounting. You achieve this by assigning the costs to both the statistical order and the cost center. You immediately see the costs in the order (statistical, for information purposes only) and the cost center (real costs). The cost center to be posted can be stored in the order master data. The system then finds the cost center automatically. Otherwise, ...