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Next, you will carry out cost center planning. This task consists of several steps that are visualized in the following figure. In the previous sections, you created the basis for your cost allocation.

Figure 28: Process overview: Cost center accounting - Planning

You created:

- The statistical key figure number of employees (EM-xyy) that you can use to assign the number of employees to the respective cost centers (manufacturing and maintenance) so that you can use this number as basis for cafeteria cost assessment.

- The activity types MF-xyy and MT-xyy that are used to describe the provided activities of the two corresponding cost centers.

- The secondary cost elements MFT-xyy and MNT-xyy that are used to allocate your activity types as well as the cost element CAF-xyy to assess cafeteria costs.

- The cost center group Group-xyy, which is the cost receiver for the cafeteria costs and which contains the corresponding cost centers maintenance and manufacturing.

In the following sections, you will merge these components and fill the result with concrete numbers.

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Dipl.-Wirt.-Inf. Taymaz Khatami

2.4.6.1 Planning the number of employees

The management and the marketing department predict sales of 15000 units of the Speedstarlett for the first fiscal year of its launch. To fulfill the management’s demand, 20 new employees are hired for the manufacturing cost center. The maintenance cost center, which is not only in charge of maintaining manufacturing machines but is also supposed to support other business areas, will get five new employees. Cafeteria services are provided externally, i.e. via external procurement. Thus, the required employees are not considered in cost calculation and therefore not created in the system.

Note: Before you continue, please make sure that the planner profile SAPALL was selected.

Call up the following transaction to enter the employee numbers:

Accounting  Controlling  Cost Center Accounting  Planning  Statistical Key Figures  Change (KP46)

1. You can see the statistical key figures standard screen (1-301). Choose Version planned/actual (0). The overall period reaches from period 1 until period 12 of the current fiscal year. Enter cost center CC-MF-xyy and statistical key figure number of employees (EM-xyy). Ensure that all other fields are empty.

2. Select form-based entry from the bottom of the screen. Then, click the symbol (overview) or press F5.

3. Enter the current planned value 20 and post with or CRTL-s. The system issues the confirmation "changed data posted."

4. Repeat operation step 1 and 2 for cost center CC-MT-xyy. Enter the current planned value 5. Post this planning as well.

2.4.6.2 Planning activity output

In this section, you will plan the total output of maintenance and manufacturing. The employees work 2000 hours a year each, i.e. the overall performance is 10000 hours (maintenance) and 40000 hours (manufacturing). Since cafeteria services are procured externally, there is no activity output planned.

Note: Pay attention to entering the correct combinations of activity type and cost centers in the following sections. Carefully read the instructions since careless mistakes happen quite often.

Call up the following transaction:

Accounting  Controlling  Cost Center Accounting  Planning  Activity Output/

Prices  Change (KP26)

Integrated business processes with SAP ERP

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Dipl.-Wirt.-Inf. Taymaz Khatami

1. You can see the activity output/prices standard screen (1-201). In case the fields version, period, and fiscal year do not contain the entries of the previous task, enter the corresponding data. Enter cost center CC-MT-xyy and activity type MT-xyy.

Again, please make sure that all other fields are empty.

2. Click the symbol (overview) or press F5.

3. Enter 10000 hours in the plan activity field. Post the planning.

4. Repeat the procedure for cost center CC-MF-xyy with activity type MF-xyy. This time, enter 40000 hours in the plan activity field. Post the planning.

2.4.6.3 Planning primary cost input

All three cost centers cause primary costs. You have to plan these costs now.

The primary costs for the externally procured cafeteria services amount to 150000 EURO, the costs for salaries in maintenance amount to 150000 EURO, and the manufacturing wages amount to 600000 EURO.

Figure 29: Overview primary cost input

Note: Pay attention to entering the correct combinations of activity type, cost element, and cost centers in the following sections. Carefully read the instructions since careless mistakes happen quite often.

Call up the following transaction:

Accounting  Controlling  Cost Centers  Planning  Costs/Activity Inputs  Change (KP06)

1. You can now see the cost elements activity dependent/ activity independent screen (1-101). In case the fields version, period, and fiscal year do not contain the entries of the previous task, enter the corresponding data. Enter cost center CC-CA-xyy and cost element purchased services (417000). Again, please make sure that all other fields are empty (first and foremost the activity type field) and select formula-based entry.

2. Click the - symbol (overview) or press F5.

3. Enter 150000 into the fixed planned costs column. Post your entries.

4. Repeat step 1 and 2 for cost center CC-MT-xyy and the corresponding cost element salaries (430000). On the overview screen (F5), enter 150000 into the planned fixed costs field and post.

Note:

By adding an activity type, primary cost input can be planned activity dependently in the following, i.e., with a fixed and a variable price. This is done since the production cost center manufacturing features production salaries that are allocated with activity output.

Correspondingly, the planned costs are variable.

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Dipl.-Wirt.-Inf. Taymaz Khatami

5. On the KP06 screen, enter cost center CC-MF-xyy, activity type MF-xyy, and cost element direct labor costs (420000). Again, please make sure that all other fields are empty.

6. Click the symbol (overview) or press F5. Enter planned variable costs of 600000 and post.

2.4.6.4 Planning activity input

The manufacturing department (manufacturing cost center) plans to let the internal maintenance team (maintenance cost center) regularly check their appliances in the current fiscal year. You calculate 1000 working hours. The hourly price has not been determined, yet – this will be carried out later.

Figure 30: Overview activity input

Note: Pay attention to entering the correct combinations of activity type, cost element, and cost centers in the following sections. Carefully read the instructions since careless mistakes happen quite often.

To plan this scenario, call up the following transaction:

Accounting  Controlling  Cost Centers  Planning  Costs/Activity Inputs  Change (KP06)

1. You can now see the cost elements activity dependent/ activity independent screen (1-101). Since this layout applies only to cost elements, go to the next screen. Click therefore the symbol or press CRTL-F8. You are now on the activity input activity dependent/ activity independent screen (1-102). The fields version, period, and fiscal year are already filled in. If not, enter the data from the previous task. Enter cost center CC-MF-xyy, sender cost center CC-MT-xyy and sender activity type MT-xyy.

All other fields must be empty!!!

2. Go to the overview screen ( ).

3. Enter a fixed plan consumption of 1000 hours. Post your entries.

Integrated business processes with SAP ERP

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Dipl.-Wirt.-Inf. Taymaz Khatami 2.4.6.5 Check hitherto planning Call up the following transaction:

Accounting  Controlling  Cost Center Accounting  Information System  Reports for Cost Center Accounting  Planning Reports  Cost Centers: Planning Overview (KSBL)

Check the three cost centers (CC-CA-xyy, CC-MT-xyy, and CC-MF-xyy) by clicking the symbol or by pressing F8. Leave each report with end (Shift+F3).

Figure 31: Planning overview cost center cafeteria: SAP system screenshot

Figure 32: Planning overview cost center maintenance: SAP system screenshot

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Dipl.-Wirt.-Inf. Taymaz Khatami

Figure 33: Planning overview cost center manufacturing: SAP system screenshot

Note: If your cost center overviews differ from the figures above, contact your tutor immediately and do not carry out the following steps, since it might cause errors for further processing the case studies!