7. ANEXOS
7.3 PLANOS
Exercise Objectives
After completing this exercise, you will be able to:
• Perform hierarchical cost planning in work breakdown structure (WBS) elements
• Use Easy Cost Planning to plan costs
• Analyze planned costs
Business Example
You need to plan costs for your project. For an initial estimate of the costs to be expected, you want to perform rough cost planning for the individual parts of the project. Later, you will perform detailed cost planning using Easy Cost Planning.
You want to use suitable reports to analyze the planned costs.
Task 1:
Carry out rough cost planning for your project by using overall planning.
1. Enter the following data on the initial screen and confirm by choosing Enter.
Field Name Value
Project definition I/00##
Version 1
2. In CO version 1, plan the following values to the three WBS elements at the second hierarchy level, and check the results:
WBS element Value
I/00##-1 EUR 25000
I/00##-2 EUR 80000
I/00##-3 EUR 50000
3. Total the overall planning values.
4. Save your planning.
Task 2:
Evaluate your planning using the Plan/Actual/Variance hierarchy report.
1. Call up the report with the following data:
Field Name Value
Project definition I/00##
Plan version 1
Classic drilldown report Yes
2. For which value categories are costs planned?
3. In which period are the costs planned?
Task 3:
Carry out detailed cost planning for your project in version 0. Use Easy Cost Planning.
1. Switch back to the first session again and call up your project in the Project Builder.
2. Call up Easy Cost Planning for cost planning in version 0.
Hint: If Easy Cost Planning has been activated in multiple plan versions for projects in Customizing, the system displays a dialog box to define the version.
If cost planning for projects with Easy Cost Planning has not been activated in multiple versions, the system displays a dialog box for defining the costing variant. The plan version is then entered in Customizing.
3. Plan the costs for WBS element I/00##-1, “Design and Organization.” Enter the following data:
Field Name Value
Planning Template ZPS001
Internal Labor Hours 100
Addtl costs (EUR) 5000
Field Name Value
Planning Template ZPS002
Internal Labor Hours 200
Number of Licenses 75
Which cost center is to complete the 200 hours of personnel time?
5. Plan the costs for WBS element I/00##-3, “Preparation for Implementation”.
Plan the activity inputs, external procurement, and use the base planning object. Do not use planning forms this time; instead, enter the following data directly.
Item category Resource Plant/Activ-ity Type
Purch. org Qty
E 4295 1463 10
F 5500000057 1300 1000 150
B 1300 2
6. Exit Easy Cost Planning and save your project.
Task 4:
Evaluate your project in the Actual/Plan/Absolute Variance/Variance % cost element report.
1. Call up the report with the following settings:
Field Value
Project I/00##
Controlling area 1000
Plan version 0(caution!)
From fiscal year This year
To fiscal year Next year
From period 1
To Period 12
2. For which cost elements are overheads planned?
3. What are the administrative overheads for WBS element Preparation for Implementation?
4. Exit the report.
Task 5:
Compare the cost planning of both CO plan versions using a suitable hierarchy report.
1. Call up the report using the following settings.
Field Name
2. What is the relative and absolute variance of both versions for the highest WBS element?
3. What are the variances for WBS element Preparation for Implementation?
4. In which periods are plan costs incurred?
5. For which value categories are plan costs incurred? What are the plan costs for the “Overheads” value category?
6. Exit the report.
Task 6:
Check the settings for Easy Cost Planning in the templates.
1. Look at planning template “ZPS001.”
2. Which characteristics are evaluated in the planning form?
3. How many and which items contain the derivation rule/the template?
4. Exit the planning template processing.
Solution 3: Options for Cost Planning in Work Breakdown Structures
Task 1:
Carry out rough cost planning for your project by using overall planning.
1. Enter the following data on the initial screen and confirm by choosing Enter.
Field Name Value
Project definition I/00##
Version 1
a) In the SAP menu, choose Accounting → Project System → Financials
→ Planning → Costs in WBS → Overall Values → Change (transaction code CJ40).
b) Enter the above data on the initial screen and confirm by choosing Enter.
2. In CO version 1, plan the following values to the three WBS elements at the second hierarchy level, and check the results:
WBS element Value
I/00##-1 EUR 25000
I/00##-2 EUR 80000
I/00##-3 EUR 50000
a) Enter the above values and confirm them by choosing Enter.
b) To check, choose Plan Values → Check.
c) Confirm the message.
3. Total the overall planning values.
a) From the menu, choose Edit → Total Up.
This displays a dialog box where you can specify which values are to be totaled (annual values only, or also overall values).
b) Confirm the dialog box.
4. Save your planning.
a) From the menu, choose Plan Values → Save Without Checking.
Task 2:
Evaluate your planning using the Plan/Actual/Variance hierarchy report.
1. Call up the report with the following data:
Field Name Value
Project definition I/00##
Plan version 1
Classic drilldown report Yes
a) In the SAP menu, choose Accounting → Project System → Information System → Financials → Costs → Plan-Based → Hierarchical → Plan/Actual/Variance (transaction code S_ALR_87013532).
b) Call up the report with the specified data by choosing Program → Execute.
2. For which value categories are costs planned?
a) To see the value categories, you must swap the Object column for Value categories. Select Object and click Value Category.
b) The costs are broken down according to value categories; however, the current cost planning is not assigned to a value category. The current cost planning is not by cost element. As a result, no value categories can be assigned.
3. In which period are the costs planned?
a) To see the periods, you must swap the Value categories column for the Period/year column. Select Value catagories and click Period/year.
b) The costs are assigned to the current year, but not to individual periods.
The current cost planning is not by period.
Task 3:
Carry out detailed cost planning for your project in version 0. Use Easy Cost Planning.
1. Switch back to the first session again and call up your project in the Project Builder.
a) In the SAP menu, choose Accounting → Project System → Project →
2. Call up Easy Cost Planning for cost planning in version 0.
Hint: If Easy Cost Planning has been activated in multiple plan versions for projects in Customizing, the system displays a dialog box to define the version.
If cost planning for projects with Easy Cost Planning has not been activated in multiple versions, the system displays a dialog box for defining the costing variant. The plan version is then entered in Customizing.
a) Choose Goto → Easy Cost Planning.
Hint: If Easy Cost Planning has been activated in several plan versions, choose Create Version followed by version 0 Plan/Actual Version using the input help. Select the row for version 0 and choose Edit Version to perform cost planning.
Otherwise, confirm the dialog box by choosing Create cost estimate.
b) Accept the default costing variant PS06
c) Choose the Create Cost Estimate button at the bottom of the dialogue box.
3. Plan the costs for WBS element I/00##-1, “Design and Organization.” Enter the following data:
Field Name Value
Planning Template ZPS001
Internal Labor Hours 100
Addtl costs (EUR) 5000
a) Select the WBS element and then select Choose planning form. A dialog box appears in which you can restrict your search for planning templates. Confirm this and then double-click the planning template that you want to use.
b) Enter the above values and choose Confirm.
c) To see the detail costing line, choose the Show/Hide Item view pushbutton. The detail costing lines should be displayed.
4. Plan the costs for WBS element I/00##-2, “Detailed Design and Execution.”
Enter the following data:
Field Name Value
Planning Template ZPS002
Internal Labor Hours 200
Number of Licenses 75
Which cost center is to complete the 200 hours of personnel time?
a) Select the WBS element and then select Choose planning template. A dialog box appears in which you can restrict your search for planning templates. Confirm this and then double-click the planning template that you want to use.
b) Enter the above values and choose Confirm.
c) To find the cost center, display the item overview (Show/Hide Item view) and search for item category E in the overview. In the Resource column, you will see cost center 4120.
5. Plan the costs for WBS element I/00##-3, “Preparation for Implementation”.
Plan the activity inputs, external procurement, and use the base planning object. Do not use planning forms this time; instead, enter the following data directly.
Item category Resource Plant/Activ-ity Type
Purch. org Qty
E 4295 1463 10
F 5500000057 1300 1000 150
B 1300 2
a) Select the WBS element and choose Show/hide item overview, if the overview is not already displayed.
The overview may contain four lines (because of the four lower-level WBS elements). These lines are irrelevant. Choose Insert row to create another line.
Enter item category E and the other data as proposed above. Choose Enter to confirm your entries and then use the same procedure to enter the next costing variant line.
Choose Enter.
Task 4:
Evaluate your project in the Actual/Plan/Absolute Variance/Variance % cost element report.
1. Call up the report with the following settings:
Field Value
Project I/00##
Controlling area 1000
Plan version 0(caution!)
From fiscal year This year
To fiscal year Next year
From period 1
To Period 12
a) In the SAP menu, choose Accounting → Project System → Information System → Financials → Costs → Plan-Based → By Cost Element
→ Act/Plan/Absolute Variance/Variance % (transaction code S_ALR_87013543).
b) Confirm your entries and choose Program → Execute.
2. For which cost elements are overheads planned?
a) The report should show overheads for cost elements 655110, 655200, 655300, and 655400.
3. What are the administrative overheads for WBS element Preparation for Implementation?
a) In the navigation area, select WBS element I/00##-3. The relevant cost element is 655300.
The costs for cost element 655300 are approximately EUR 4000.
4. Exit the report.
a) Choose Report → Exit.
Task 5:
Compare the cost planning of both CO plan versions using a suitable hierarchy report.
1. Call up the report using the following settings.
Field Name
a) In the SAP menu, choose Accounting → Project System → Information System → Financials → Costs → Plan-Based → Hierarchical → Plan1/Plan2/Actual/Commitments (transaction code S_ALR_87013534).
b) Confirm your entries and choose Program → Execute .
2. What is the relative and absolute variance of both versions for the highest WBS element?
a) Take a look at the Plan1 – 2 and Plan-Var % columns.
b) The absolute variance should be approximately EUR 5200 and the relative variance is about 3%.
3. What are the variances for WBS element Preparation for Implementation?
a) Expand the project structure by choosing the “+” indicator to the left of WBS element I/00##. Analyze the values as before.
b) The absolute variance should be approximately EUR 2200 and the relative variance is about 4%.
4. In which periods are plan costs incurred?
a) Swap the Object column with the Period/year column by first selecting Object and then Period/year.
b) The values planned with Easy Cost Planning are assigned to the periods containing the basic start dates of the WBS elements.
5. For which value categories are plan costs incurred? What are the plan costs for the “Overheads” value category?
a) Swap the Period/year column with the Value category column.
The following value categories are planned: 400, 417, 466, 611, 619, 626, 629, 655, 999.
6. Exit the report.
a) Choose Report → Exit.
Task 6:
Check the settings for Easy Cost Planning in the templates.
1. Look at planning template “ZPS001.”
a) In the SAP menu, choose Accounting → Project System → Basic Data
→ Templates → Models for Easy Cost Planning (transaction code CKCM).
Choose Select a costing model from the middle of the screen.
b) The system displays a dialog box. Enter ZPS001 and confirm your entries.
2. Which characteristics are evaluated in the planning form?
a) The characteristics used are listed in the lower half of the screen.
b) Planning template ZPS001 uses the characteristics PS_PERS_HOURS, and PS_ADD_COST.
3. How many and which items contain the derivation rule/the template?
a) Select Define the derivation rules (template).
There are six costing items: 2x Cost center/activity type, 1x Variable item, 1x Material, 1x Business process, and 1x Base planning object.
4. Exit the planning template processing.
a) Choose Template → Exit.
b) If a dialog box for saving the template occurs, choose No.
c) Finally, choose Model → Exit.
Lesson Summary
You should now be able to:
• Explain different cost planning methods for projects
• Plan costs for WBS elements by cost element and independent of cost elements
• Plan costs for WBS elements using Easy Cost Planning
• Describe how an order can be assigned to a WBS element
• Explain the roles of appended and apportioned orders
• Explain the use of the costing variant for calculating the planned costs for networks and assigned orders
Related Information
• For more information on planning primary costs and activity inputs (in cost center planning, for example), see SAP course AC405
• SAP course AC505 provides more information on unit costing, using product cost planning as an example.