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Jan Month
4
5 CE
5 Salaries 300000
5
10
10
20 Cost center X
25 Debit Credit
10 Plan Actual Plan Actual
3 -9000
2 31.01.2018 12000 -3000
1
100 Labour Machine
Power 10000
Price of activity Plan activity price
Actual activity price
Cost center X
Input (expenditure) Output (Quantity) Activity Price
Plan Actual Plan Actual Activity Type Plan Actual
10000 12000 100 90 Laour 100 133.3333 33.33333
350
total Cost at CE
10000
20000
10000 3
9000
49000 49000
Case 1: PLAN ACTIVITY PRICE CALCULATION
ACTIVITY INDEPENDENT PLANNING
NO COST CENTER SPLIT
Labour Machine
Salaries 5000 5000
Depreciation 10000 10000
Power 5000 5000
Total plan activity input cost 20000 20000
Total plan activity output 100 200
Plan activity price 200 100
20 5
4000 500
vity Type Vs Cost Center
Hours (output)
100
200
300
total Cost at CE
10000 2
20000
10000
40000 40000
4500
Case2.1: PLAN ACTIVITY PRICE CALCULATION
ACTIVITY INDEPENDENT PLANNING
COST CENTER SPLIT
ALL THE COST ELEMENTS ARE ASSIGNED TO ANY ONE OF THE ACTIVITY TYPE IN THE COST CENTER SPLIT
Labour Machine
Salaries 10000
Depreciation 20000
Power 10000
Total plan activity input cost
10000 30000
Total plan activity output 100 200
Plan activity price 100 150
20 5
2000 750
IVITY TYPE IN THE COST CENTER SPLIT
Cost Center Splitting Str
Cost element
vity Type Vs Cost Center Salaries
Hours (output) Depreciation and Power
100
200
300
total Cost at CE
10000 2
20000
10000
40000 40000
2750
Activity type
Labor
Machine
Case2.2: PLAN ACTIVITY PRICE CALCULATION
ACTIVITY INDEPENDENT PLANNING
COST CENTER SPLIT
IF SOME OF THE COST ELEMENTS ARE NOT ASSIGNED TO ANY ONE OF THE ACTIVITY TYPES IN THE COST CENTER S
Labour Machine
Salaries 10000
Depreciation 20000
Power 10000
Maintenance 5000 5000
Total plan activity input cost 15000 35000
Total plan activity output 100 200
Plan activity price 150 175
ES IN THE COST CENTER SPLIT
total Cost at CE
10000
20000
10000
10000 2
50000 50000
Case2.2: PLAN ACTIVITY PRICE CALCULATION
ACTIVITY INDEPENDENT PLANNING
COST CENTER SPLIT
THE SAME COST ELEMENT’S COST IS SHARED BY MORE THAN ONE ACTIVITY TYPE
Labour Machine
Salaries 6666.67
Depreciation 16000.00
Power 8000.00
Total plan activity input cost 6666.67 24000.00
Total plan activity output 100.00 200.00
Plan activity price 66.67 120.00
66.67
66.6666666667 120
1
100000
6666666.66666667
6667000 333.333333333
Activity
Cost element type
Labor and
Type Vs Cost Center Salaries setup
Machine
Hours (output) Depreciation and Power and Set up
100
200 150 Actual
50 250 Distribution cycle creation KSV1
350 Distribution cycle change KSV2
Distribution cycle display KSV3
Distribution cycle execution KSV5
Actual
Assessment cycle creation KSU1
Setup total Cost at CE Assessment cycle change KSU2
3333.33 10000.00 Assessment cycle display KSU3
4000.00 20000.00 Assessment cycle execution KSU5
2000.00 10000.00
9333.33 40000 40000
50.00
186.67
186.6666666667
Plan
KSV7
KSV8
KSV9
KSVB
Plan
KSU7
KSU8
KSU9
KSUB
CASE 1: ACTUAL ACTIVITY PRICE CALCULATION
DEPENDENT PLANNING
IF ALL THE COST ELEMENTS ARE PLANNED WITH RESPECT TO ACTIVITY TYPE
Total actual
activity output
100 200 50
Actual activity
price 120 300 360
Plan dependent values
Production cost center
Cost Element Vs Activity Type Vs Cost Center Activity Type Vs Cost Center
Cost element Activity type Amount (input cost) Activity types Hours (output)
90000
ty Type Vs Cost Center
Hours (output)
100
200
50
Case 1: ACTUAL ACTIVITY PRICE CALCULATION
INDEPENDENT PLANNING
NO COST CENTER SPLIT
Similar like Activity Independent Planning, with cost center split (all the scenarios)
SAP User licences Power units
Fixed SKF Total SKF
Months' Months'
1 100 100 1 100 100
2 100 120 2 120 POWER SKF SAP user
3 100 110 3 110 Total Fixed
4 100 127 4 127 Fixed total
5 110 134 5 134
6 110 122 6 122
7 110 111 7 111
8 110 123 8 123
9 120 154 9 154
10 120 140 10 140
11 120 140 11 140
12 120 150 12 150
Canteen Dept
Dr Food & breverage (300020) 10000 Food & breverage (300020)
Salary to staff (300001) 5000 Salary to staff (300001)
SCE settlment IO (9921001) 5000
Distribution Food & breverage (300020) -10000 Food & breverage (300020)
Salary to staff (300001) -5000
5000
Canteen Dept
Dr Food & breverage (300020) 10000
Salary to staff (300001) 5000
SCE settlment IO (9921001) 5000
10000
40 stationary 10000
SKF 30 30 40 50 AP 10000
Admin Dept Control Dep Accounting Dept
3000 3000 4000
1500 1500 2000 stationary 5000
4500 4500 6000
15000
ept-salary to staff)
KB61 10000
KB11N 15000
Admin