Cost center planning is divided into the following planning areas:
The following graphic provides an overview of the different planning areas:
Statistical key figures can be planned for different purposes, for example, as a basis for distribution, assessment, or creating key figures in the information system. You can plan statistical key figures on cost centers or on the activity types of the cost centers. In addition to manually planning statistical figures you can also transfer statistical key figures from the Logistics Information System (LIS) For more information, seeProcessing Statistical Key Figures and Logistics Information System.
In activity type planning, you plan the activity produced by a cost center. This represents the quantity-based output of a cost center. During planning you can manually set the price with which the SAP system valuates the activity during allocations. You can choose to retain this price or have the system overwrite it during plan price calculation. You can also plan the capacity required for providing the activity type.
The input side of the cost center is affected when the primary and secondary cost values are planned. The primary and secondary plan costs refer to the costs incurred in producing the plan output on the cost center.
Value-based cost planning can be executed manually or automatically. For the automatic planning of primary costs you can use plan distribution (seeDistribution).
For automatic planning of secondary costs, you can use assessment. The SAP system determines theplanning values on the basis of user-defined rules. For planning purposes, you can transfer primary costs to cost center planning from Human Resources and Asset Accounting (see: Transferring Planning Values From Other Components).
The quantity-based planning of secondary costs is based on the consumption of activity, which the SAP system valuates using the corresponding activity type price. The planning of secondary costs by quantity (that is, activity input planning) can be done manually or automatically using indirect activity allocation (seeIndirect Activity Allocation). The SAP system determines the activity quantities according to the receiver tracing factors.
Activity input enables extra planning detail: You can plan primary and secondary costs both independently and dependently of activity.
For manual cost planning the SAP system provides a variety of special planner profiles for the various planning areas. These profiles are tailored to specific planning projects and contain suitable planning layouts (input screens for planning).
In one planner profile you can collect planning layouts grouped according to various criteria.
For more information, see also the Implementation Guide (IMG), under Controlling ® Controlling® Cost Center Accounting ® Planning ® Manual Planning ® User-Defined Planning Layouts. Cost center planning in the standard SAP system contains a planning layout designed for a specific planning area for each planner profile.
Planner profile SAP101 contains a planning layout that can be used both for activity-independent and activity-dependent primary cost planning.
For more information about using planner profiles and planning layouts, see the IMG under Controlling ® Cost Center Accounting ® Planning ® Manual Planning ® Create User-Defined Planner Profiles as well as in Structuring the Planning Screen.