AC040--Planning and Integrated Planning

Planning and Integrated Planning[@more@]

1.Introduction to Planning
*you can use the Copy planning function,transfer plan values within a fiscal year to a different period, or generate alternate versions.

*Revaluation allows you to increase or decrease the planning results on a percentage basis.
*Entry displays are also known as planning layouts.
*Cost Center Accounting has three planning areas:
.Cost element/activity input planning
.Activity types/prices
.Statistical key figures

*You can control the planning process using planner profiles. In a planner profile, you can assign as many planning layouts as required to each planning area. A planning area can, therefore, contain more than one planning layout.

2.Planning in Cost Center Accounting
*Planning statistical key figures enables you to
.Calculate the ratios in Cost Center Accounting (such as costs per employee)
.Create receiver bases (allocation factors) for allocations such as assessment or distribution
There are two different kinds of statistical key figure:
.Fixed value
.Totals value
*Activity types can be used to measure cost center performance.
*This means that the price can contain two types of fixed cost:
.Plan (activity-independent) costs for the cost center
.Fixed plan (activity-dependent) costs for the activity type
*Equivalence numbers are one way of assigning planned (activity-independent) costs to the activity types (splitting).

*the typical sequence of steps involved in cost center planning
.The first step involves planning statistical key figures. Statistical key figures are frequently used as tracing factors in distribution and assessment.

.Activity type planning is usually the next step in cost center planning because it is important to know which activities can be performed by which cost centers.

.Using activity input planning, the cost center managers plan how much activity they want to use.
.The cost center managers then plan the activity quantities they want to provide.
.The next logical step involves planning the primary costs and the additional secondary costs.
.Activity price calculation is the final stage of the planning process.

3.Integrated Planning Cycle
*Planning data from the following components can be used:
.HumanResources(HR)
.Asset Accounting (FI-AA)
.Plan-integrated orders
.Plan-integrated WBS elements (in the Project System)

*Three different cost planning levels are available for planning internal orders:
.Overall planning is the simplest level for planning order costs.
.Primary/secondary cost and revenue planning can be used if you have detailed information about an internal order.
.Unit costing can be used to carry out more detailed planning than is possible on cost elements.

*Profit center planning involves two steps. First, the planning data is transferred to the profit centers from Cost Center Accounting, Internal Orders,Profitability Analysis, and Product Cost Planning. The planning data can then be modified directly in the profit centers.

4.Planning with Activity-Based Costing
*The SAP R/3 system supports two different approaches in Activity-Based Costing (ABC): push and pull.
.The push approach, which is the normal approach used in Activity-Based Costing, is applied when costs are distributed using tracing factors (resource and cost drivers).

.The main difference between the quantity consumption approach (pull) and pure cost distribution (push) is that the pull approach is based on the allocation of activity and business process quantities, which you then valuate with prices in the second step.Values are allocated using a cost element that refers to a certain activity type or business process.

Exercise
1.Cost element planning: A cost center consumes materials and external services to provide its own services for other CO objects.This consumption triggers cost postings (debits) on the cost center. You can plan primary costs by entering planning data for the cost elements that are to be used for posting the service or material consumption as actual values.

Choose Accounting →Controlling →Cost Center Accounting → Planning →Cost and Activity Inputs →Change.
Cost Center,Cost Element
Plan Fixed Costs,Distribution Key

2.Activity Type Planning: To manage the performance of a cost center, you might be interested in measuring and controlling the cost center's output.You can enter a plan for your cost center and its activity types, which define a measurable output.Plan the price and the plan quantity

Choose Accounting →Controlling →Cost Center Accounting →Planning →Activity Output/Prices →Change.
Cost Center,Activity Type
Plan Activity,Distribution Key,Fixed Price

3.Activity-Dependent Cost Planning: To reflect that some costs will be incurred by a cost center only if certain activity types are produced by that cost center, you plan those costs as activity-dependent costs.In addition, you can decide whether the amount is to depend on the output quantity of this activity type. If the cost depends on the activity quantity, it should be planned as a variable cost. If it does not, it should be planned as a fixed cost.

Choose Accounting →Controlling →Cost Center Accounting →Planning →Costs and Activity Inputs →Change.
Cost Center,Cost Element,Activity Type
Plan Fixed Costs,Distribution Key,Plan Variable Costs,Distribution Key

4.Activity Input Planning
Your production cost center PROD-## plans to consume 480 of activity type CHK-## and 950 hours of activity type REP-## from your service cost center SERV-##. Use the activity input planning layout (1-102) to enter the planning data. Choose Next Layout to change the layout to 1-102.

Caution: The activity provided by the service cost center, which the production cost center wants to use, is not dependent on the activity quantity provided by the production cost center (which means that it is activity independent). You should, therefore,make sure that the Activity Type field is blank.

Cost Center,Sender Cost Center,Sender Activity Type,To

5.Execute the Cost Centers: Planning Overview
Choose Accounting →Controlling →Cost Center Accounting → Information System →Reports for Cost Center Accounting →Planning Reports →Cost Centers: Planning Overview.

6.Calculate Plan Activity Price Automatically
Choose Accounting →Controlling →Cost Center Accounting →Planning →Allocations →Price Calculation.
Cost Center Group,No Business Processes

7.Check fixed and variable prices for activities.
Choose Accounting →Controlling →Cost Center Accounting →Information System →Reports for Cost Center Accounting →Prices→Cost Centers: Activity Prices.

8.Following cost center planning, you have to recalculate the cost of goods manufactured for R-F1##. To accomplish this, you create a standard cost estimate taking into account the planned activity prices.

Chooes Accounting →Controlling →Product Cost Controlling →Product Cost Planning →Material Costing →Cost Estimate with Quantity Structure →Create

Material,Costing Variant,
On the Create Material Cost Estimate with Quantity Structure screen, check the cost calculation results.
Display all the details (resources) used for each of these materials,including production activities, components, processes and overhead rates.

To do this, select the pump and choose Only Materials/All Items.
Change the costing allocation base to 1 piece by choosing Settings → Cost Display.
Choose Save to save your costing. When the system displays the Update Parameters dialog box, choose Itemization →Log, then Continue.

9.Review the future price and release and cost estimate.
Choose Accounting →Controlling →Product Cost Controlling →Product Cost Planning →Material Costing →Price Update.
Choose Marking Allowance.
For company code 1000, Legal Valuation, enter costing version 1.
Choose the Costing 2 view.The value of the standard cost estimate is displayed in the "Future" column of the standard cost estimate

Release the cost estimate for material R-F1## so that it becomes the current standard price.
Choose Release.
Choose the Costing 2 view.The value of the standard cost estimate is displayed in the "Current" column of the standard cost estimate.

10.Display your standard cost estimate
Choose Accounting →Controlling →Product Cost Controlling →Product Cost Planning →Ma terial Costing →Cost Estimate withn Quantity Structure →Create.

Choose the Valuation tab page.
#The name of the template is COPC-10-1.

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