Multiple Valuation Approaches in Overhead Cost Controlling

You have the option of working with multiple value flows.

For information about the basic business principles for multiple valuation approaches in the system and about portraying multiple valuation approaches in Controlling, see the SAP-Library under Start of the navigation path Accounting Next navigation step Enterprise Controlling (EC) Profit Center Accounting Multiple Valuation Approaches/Transfer Prices End of the navigation path or Accounting Financial Accounting General Ledger Accounting (New) Business Transactions Multiple Valuation Approaches/Transfer Prices .

You make the required settings for using multiple valuations in Customizing under Start of the navigation path Controlling Next navigation step General Controlling Multiple Valuation Approaches/Transfer Prices End of the navigation path or Financial Accounting (New) General Ledger Accounting (New) Business Transactions Multiple Valuation Approaches/Transfer Prices .

This section explains the aspects of multiple valuation approaches that are relevant for Overhead Cost Controlling.

Features

Value Flow

Distribution, Assessment, and Periodic Reposting

Distribution, assessment, and periodic repostings are executed for actual data and in parallel for all valuations. The costs to be allocated are taken from the relevant valuation. The values of the operational valuation are used as the tracing factor. The allocated values can vary from one another in the different valuations.

The assessment of overheads from cost centers to Profitability Analysis (CO-PA) occurs in two valuation approaches: the legal valuation approach and the profit center valuation approach.

Internal activity allocation

Internal activity allocation are executed in the operational valuation. The plan price used for the allocation is valid for all valuations. During a later phase, it is possible to use different (manual) plan prices for the different valuations, dependent on the receiver.

Actual price calculation and revaluation on orders is possible in all valuation views. The system distributes the actual costs to activity types on the basis of the planning in the operational valuation.

Accrual and Overhead

The operational valuation forms the basis for accrual calculation and overhead rates. The amounts calculated are valid for all valuations.

Settlement

Settlement occurs in parallel in all valuations, with the exception of settlement to fixed assets and profitability segments. For settlement to fixed assets, the system uses the company code currency. For settlement to Profitability Analysis, it uses the operational valuation. Line item settlement to a fixed asset is possible only if you use the company code valuation as your operational valuation.

Reposting

You repost a document (with references) in each valuation for the amount updated when the document was originally posted.

Reposting of values is not possible for multiple valuation approaches.

Documents and Line Items

When you post a document, the system writes separate line items for every valuation. All the line items belong to the same document header.

Analysis and Information System

Variance calculation only takes place in the operational valuation.

The information system for Overhead Cost Controlling (CO-OM) can call up every valuation. The system only displays a field that is ready for input in the selection screen for the valuation if you have activated the update of multiple valuation approaches in at least one of the controlling areas of the current client. For more information, see Start of the navigation path Accounting Next navigation step Controlling Cost Center Accounting Information System for Cost Center Accounting Report Definition Report Painter End of the navigation path . In reporting, you can make target/actual comparisons between plan values in the operational valuation and the actual values in other valuations.

Availability Control

Commitments are only executed with the operational valuation.

Active availability control compares the actual values of the operational valuation with the released budget. Therefore, availability control takes place in the operational valuation.