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 repostings

Distribution, assessment, and periodic repostings are executed for actual data and in parallel for all valuations. The costs to be allocated are selected from the corresponding versions. 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 the legal valuation approach and the profit center valuation approach.

Internal activity allocation

Internal activity allocations are stored in the operational valuation method only. The planned activity price used for the allocation is thus regarded as uniform for all valuation methods.

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.

Accruals and overhead

The operational valuation method forms the basis for accruals and overhead. The values calculated are valid for all three methods.

Settlement

Settlement is updated in all three valuation methods except for settlement to assets or to profitability segments. The system uses the legal valuation method for assets and the operational valuation method for profitability segments. 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.

Documents and line items

If the multiple valuations are managed in one ledger, the system writes separate line items for every valuation. If the parallel valuations are managed in different ledgers, separate documents are created for each ledger.

Analysis and Information System

Variance analysis is only possible in the operational valuation method.

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 stored in the operational version.

The active availability control compares the actual values in this version with the released budget. Therefore, availability control takes place in the operational valuation.