Template Allocation of Process Costs using Finance Objects

Use

In addition to Single Transaction Costing, which uses fixed and flexible procedures (costing rules), in Profitability Analysis you can also determine unit costs of the template from SAP Controlling attributable to source using activity-based costing.

The system determines which processes or cost centers/activity types are being “used” by each finance object, and the source of the costs.

Note Note

SAP Standard Activity-Based Costing (CO-OM-ABC) is an integrated part or Profitability Analysis . You can use standard documentation for many areas.

End of the note.

Features

By using Activity-Based Costing within Profitability Analysis , you can determine unit costs at the single transaction or finance object level, taking into account the process costs that are determined through the template.

The template is the basis for allocating and costing business process costs for finance objects. It is defined in the costing rule . This template can be defined specifically for each bank product (and each bank product variant).

In the template, you can access information about single transactions. The information is defined in the form of functions in the process template environment . These environments can be very different for each transaction type:

  • Single Transaction Costing

    In Single Transaction Costing, you distinguish between a cumulative and a periodic view. In the cumulative view, all of the processes or cost centers/activity types used for an entire term are costed.

    Note Note

    The processes or cost centers are not credited in the process.

    End of the note.

    In the periodic view, only the costs occurring within a period are determined, in order to post these to a profitability segment.

    The template is evaluated by the system for each finance object during single transaction costing. In determining unit costs, all quantities are evaluated with the current planned price of the business process or cost center/activity type, and posted in Profitability Analysis with the line items from Single Transaction Costing (transaction type E ).

    Note Note

    Because of the way the business processes or cost centers/activity types are summarized in this costing view, it isn’t possible to break them down by activity.

    End of the note.

  • Periodic offsetting of actual quantities

    In periodic offsetting of actual quantities, you can break down costs according to individual business processes or cost centers/activity types, because costs are offset for every sender activity for a bank product. Periodic actual quantities of the sender objects are not posted at the single transaction level. They are summarized at a higher characteristic level (transaction type D ). This summarization allows for much better processing times.

Template allocation, along with the other costing results from fixed and flexible procedures, posts the business transaction costs to the profitability segments belonging to each single transaction.