SAP Cost Splitting Process

August, 2007

KSS2 - Execute Actual Cost Splitting Functionality

Actual cost splitting is the splitting of activity-independent actual costs of a cost center among the activity types of a cost center. Splitting is required if there are more than one activity types on a cost center.

From the cost center plan/variance report we can see that cost center OK1005.

OK1005 has two activity types as seen in the next slide.

Total actual activity for each is 1.5 hr.

The two activity types for cost center OK1005.

Cost center OK1005 and activity type ACLBR1 periodic plan activity and price.

Cost center OK1005 and activity type ACV01 periodic plan activity and price.

Calculation From the cost center report we can see the actual activity for cost center OK1005 which is 1.53 hrs. ( in slide 5) From slide 6 and 7 we can see that the rates are 42.45 and 126.92 for labor and overhead respectively and the total planned activity for the period is 78 hrs. Therefore, 78 * 42.45 = 3311.10 and, 78 * 126.92 = 9899.76. So, for 1.53 hrs for each actual activity the rates will be. 3311.10 * 1.5/ 78 = 64.95 and, 9899.76 * 1.5/ 78 = 194.18. This can be seen in the next slide after we execute the actual cost splitting in KSS2

The Operating rate is calculated as follows :

Operating rate = actual quantity / planned quantity * 100

= 1.53/ 78 * 100 = 1.96