CAPITULO II: DISEÑO TEÓRICO
2.3. Seguridad de información
2.3.5. Proceso de implementación de un SGSI según ISO/IEC 27003
Exercise Objectives
After completing this exercise, you will be able to:
• Perform overhead planning for your project
Business Example
The turbine project you created includes a network and various activities. You now want to use the activities to plan overhead costs on your project.
Task:
You have already planned costs for your project, T-100##, using the quantity structure of the activities created. You now want to determine the origin of planned overhead costs.
1. Call up the Project Builder.
2. Change project T-100## by double-clicking the appropriate line in the worklist: Worklist section: Last projects processed.
3. Determine the overhead costing sheet.
Go to the Assignments tab page in the detail screen of activity 1200 Identify the overhead costing sheet.
Call up the cost report for the activity from the detail screen.
Exit the cost report to return to the Project Builder.
4. Assign the overhead key 1300 to the activities 0100 and 1110 in your T-100## project. The overhead key and costing sheet values are used to assign the template to be used for the allocation of business process costs.
5. Save your project.
The networks were automatically costed when you saved your data.
6. Analyze the impact of adding the overhead key 1300 to activities 0100 and 1110.
Open a second session (referred to as “session 2” from now on). The session will be used for the exercises in this unit to perform the evaluation.
In session 2, branch to the information system.
Execute a cost element report. Use report group Z6P2 Ac-tual/Stock/Comm/Plan in COAr Crcy.
What is the cost element and value of the business process that has been added to the project?
Solution 6: Planning Process and Overhead Costs
Task:
You have already planned costs for your project, T-100##, using the quantity structure of the activities created. You now want to determine the origin of planned overhead costs.
1. Call up the Project Builder.
a) From the Project System menu, choose Project System → Project → Project Builder (transaction code CJ20N).
2. Change project T-100## by double-clicking the appropriate line in the worklist: Worklist section: Last projects processed.
a) Double-click GR## Turbine Project..
3. Determine the overhead costing sheet.
Go to the Assignments tab page in the detail screen of activity 1200 Identify the overhead costing sheet.
Call up the cost report for the activity from the detail screen.
Exit the cost report to return to the Project Builder.
a) Position the cursor on activity 1200 in the structure.
b) In the Assignments tab page, note the fields that affect overhead and business process cost allocations. The costing sheet identifies the overhead allocations to be applied.
The overhead costing sheet is 130000.
c) Position the cursor on the activity number in the detail screen.
Right-click Report planned/actual.
d) Exit the cost report to return to the Project Builder.
e) Choose Back.
4. Assign the overhead key 1300 to the activities 0100 and 1110 in your T-100## project. The overhead key and costing sheet values are used to assign the template to be used for the allocation of business process costs.
a) Branch to the detail screen for activity 0100.
b) Select activity 0100 and choose the Assignments tab to display the assigned costing sheet.
c) Enter the overhead key 1300.
d) Repeat this process for activity 1110.
e) The selection of a process cost template is based on the costing sheet, the overhead key, and the environment. Networks are assigned to environment 004.
5. Save your project.
The networks were automatically costed when you saved your data.
a) Choose Save.
b) Confirm the messages in dialog boxes.
c) Choose Back.
6. Analyze the impact of adding the overhead key 1300 to activities 0100 and 1110.
Open a second session (referred to as “session 2” from now on). The session will be used for the exercises in this unit to perform the evaluation.
In session 2, branch to the information system.
Execute a cost element report. Use report group Z6P2 Ac-tual/Stock/Comm/Plan in COAr Crcy.
What is the cost element and value of the business process that has been added to the project?
a) In the Project System menu, choose Information System → Financials
→ Run Report → Cost Element Report (transaction code GR55).
b) Enter the report group Z6P2.
c) Choose Execute.
d) If necessary, enter controlling area 1000 and database profile 130000000000.
e) Enter your project, T-100##.
f) Change To Fiscal Year to the current year plus one.
g) Leave all other parameters as they are and execute the report.
Cost element 629900 Work Scheduling is now included in the plan values.
Exercise 7: Customizing
Exercise Objectives
After completing this exercise, you will be able to:
• Check tables in Customizing for overhead calculations, template assignment and costing.
Business Example
As responsible project controller, you want to check the Customizing for the overhead calculation of your project. You want to trace, how the various tables related to cost planning are assigned to networks in Project System Customizing.
Task:
Open a third session.
1. Use Project System Customizing to trace how the overhead was calculated for work breakdown structure (WBS) elements and activities.
To do this, study the cost sheet used (130000).
2. Use Project System Customizing to trace how the template was assigned to the network activity.
3. Use Project System Customizing to trace how costing variants were assigned to the network type and plant parameters.
4. From the same configuration table, determine the default setting for the Planned Cost Calculation for network type PS04 and plant 1300.
Solution 7: Customizing
Task:
Open a third session.
1. Use Project System Customizing to trace how the overhead was calculated for work breakdown structure (WBS) elements and activities.
To do this, study the cost sheet used (130000).
a) Project System customizing → Costs → Automatic and periodic allocations → Overhead → Costing Sheets → Define Costing Sheet Select costing sheet 130000 and click Costing sheet rows to view the costing sheet structure.
2. Use Project System Customizing to trace how the template was assigned to the network activity.
a) Project System customizing → Costs → Automatic and periodic allocations → Template- Allocation of Overhead → Assign Templates The assignment of template 1300 was based on Controlling area 1000, Costing Sheet 130000, overhead key 1300 and environment 004.
3. Use Project System Customizing to trace how costing variants were assigned to the network type and plant parameters.
a) Project System customizing → Structures → Operative Structures → Network → Settings for Networks → Specify Parameters for Network Type
Display the parameters for network type PS04 and plant 1300. The planned costing variant is PS02, and the actual costing variant is PS03.
4. From the same configuration table, determine the default setting for the Planned Cost Calculation for network type PS04 and plant 1300.
a) Project System customizing → Structures → Operative Structures → Network → Settings for Networks → Specify Parameters for Network Type
Display the parameters for network type PS04 and plant 1300. Planned costs should be determined each time the network is saved.
Lesson Summary
You should now be able to:
• Explain the concept of Activity-Based Costing
• Construct an overhead costing sheet and assign it to a cost object
• Explain the importance of CO versions for Integrated Planning
• Explain how planning WBS elements or networks can integrate with Cost Center Accounting activity planning
Related Information
For more information about the functions of Activity-Based Costing, see SAP course AC420.
Unit 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
• Explain the concept of cost planning in projects with network activities
• Explain the concept of network header account assignment and activity account assignment
• Describe how costs are calculated for network activities
• Explain the difference between synchronous and asynchronous costing
• Make the most important Customizing settings for cost planning for WBS element projects
• Explain the importance of costing variants for Easy Cost Planning and costing of network activities
• Define which tables control network costing
• Explain the concept of Activity-Based Costing
• Construct an overhead costing sheet and assign it to a cost object
• Explain the importance of CO versions for Integrated Planning
• Explain how planning WBS elements or networks can integrate with Cost Center Accounting activity planning
Test Your Knowledge
1. When an order is apportioned, planned order costs decrease the assigned values for the relevant WBS element.
Determine whether this statement is true or false.
□ True
□ False
2. In which situations are activity-assigned networks and header-assigned networks used?
3. What factors should be considered when specifying the appended and apportioned indicators?
4. What are order categories in orders used for?
5. You can use default order types only within an order category.
Determine whether this statement is true or false.
□ True
□ False
6. Which component of the costing variant defines the valuation procedure for materials, internal activities, external activities, and business processes?
Choose the correct answer(s).
□ A Value variant
□ B Evaluation variant
□ C Valuation variant
7. List the advantages of project cost planning using activities as opposed to manual planning of primary costs.
8. Which of the following elements are contained in the work center data of an activity?
Choose the correct answer(s).
□ A Scheduler
□ B Cost center
□ C Formula for calculating price
□ D Formula for cost planning
9. List the cost activity details relevant for the calculation of planned costs.
10. List the objects for which plan costs are determined in networks.
11. What is the role of service activities and how are they different from externally processed activities?
12. Travel expenses can be planned using general cost activities.
13. In which situations are activity-assigned networks and header-assigned networks used?
14. What are the advantages of Activity-Based Costing?
15. In the case of networks, from which of the following tables is the costing sheet derived?
Choose the correct answer(s).
□ A Parameters table
□ B Parameters for WBS Type table
□ C Parameters for Network Type table
□ D Network table
16. What is the advantage of calculating network costs asynchronously?
Answers
1. When an order is apportioned, planned order costs decrease the assigned values for the relevant WBS element.
Answer: False
When an order is apportioned, planned order costs increase the assigned values for the relevant WBS element.
2. In which situations are activity-assigned networks and header-assigned networks used?
Answer: Activity-assigned networks are usually used when activities are assigned to various WBS elements. Header-assigned networks should be used when networks are assigned to sales orders without a WBS.
3. What factors should be considered when specifying the appended and apportioned indicators?
Answer: You can specify the appended and apportioned indicators based on the order category, order type, and controlling area.
4. What are order categories in orders used for?
Answer: Order categories in orders are used to control number assignment, default value settings, user-specific status management, and user-specific field controls.
5. You can use default order types only within an order category.
Answer: False
You can define order types within an order category.
6. Which component of the costing variant defines the valuation procedure for materials, internal activities, external activities, and business processes?
Answer: C
7. List the advantages of project cost planning using activities as opposed to manual planning of primary costs.
Answer: Project cost planning using activities has significant advantages over manual planning of primary costs because:
• Cost planning is integrated with time scheduling and resource planning.
Utilizing activities enables a single data item to update scheduling, resource planning, and cost planning.
• If the schedule for an activity or work package is shifted, cost planning dynamically recalculates the period costs.
• When creating new networks by referencing standard or operative project data, activity details are also copied. This enables the cost planning of one project to be copied to a new project.
8. Which of the following elements are contained in the work center data of an activity?
Answer: B, D
The work center data of an activity contains the cost center and formula for cost planning.
9. List the cost activity details relevant for the calculation of planned costs.
Answer: The following information about cost activity is relevant for the calculation of planned costs:
• The control key determines if the activity is relevant for cost allocation.
• The amount of the cost activity can be planned as a single cost element, or you can plan using unit costing, which enables detailed planning with multiple cost elements or an invoicing plan.
• The cost element is defaulted for cost activities based on the network profile.
10. List the objects for which plan costs are determined in networks.
Answer: Planned costs are determined for the following objects:
• Activity inputs for internally processed activities
• Primary costs for externally processed activities and services
• Primary costs for general cost activities
• Primary costs for material components
11. What is the role of service activities and how are they different from externally processed activities?
Answer: Service activities are maintained for the purchases of services.
Creating such an activity establishes the link to materials management.
Unlike externally processed activities, service activities contain a service specification with planned activities and value limits for unplanned activities.
12. Travel expenses can be planned using general cost activities.
Answer: True
Travel expenses can be planned using general cost activities.
13. In which situations are activity-assigned networks and header-assigned networks used?
Answer: Activity-assigned networks are usually used when activities are assigned to various WBS elements. Header-assigned networks should be used when networks are assigned to sales orders without WBS.
14. What are the advantages of Activity-Based Costing?
Answer: The advantages of Activity-Based Costing are:
• Transparent overheads
• Parallel quantity and value flows
• Precise assignment of internal activities to the consumer
15. In the case of networks, from which of the following tables is the costing sheet derived?
Answer: C
In the case of networks, the costing sheet is derived from the Parameters for Network Type table.
16. What is the advantage of calculating network costs asynchronously?
Answer: The advantage of this method is that you can select and cost