The report shows the actual and plan figures of a single business process or of a business process group with the booked partner entries (for example, business process or cost center/activity type) for each cost element. It shows debits (process consumption) and credits (process purveying).

The debit side answers questions like:

• How expensive are my processes?
• What resources are causing these costs?

On the credit side, you will find answers to questions like:

• What or who is consuming the business process?
• How is the process utilized?
• Does the process agree with planning?

The report is especially informative when you produce it for a single business process. It shows the cost elements of the debits with the corresponding partner entries, and the allocation cost elements of the processes and the receiver objects.

On the selection screen you can determine which data the system should evaluate.

The variation in this report is active.

You can control the report contents through the output parameter.

The report has the following row and column structure:

The report shows the debits along with the corresponding booked partner entries for each cost element. It shows which resources are being consumed.

The system shows the credits in a similar manner. You see which receiver objects absorbed the process, per element.

Debits and credits are balanced in row Over/Under absorption.

The report displays two blocks of columns:

Column block 1: actual and plan costs within the analysis period, as well as the absolute and percentage variance

Column block 2: actual and plan quantities within the analysis period, as well as the absolute and percentage variance