Use

The report compares the actual and target figures in Activity-Based Accounting. The booked activity quantities and statistical key figures are shown next to the costs.

The report shows the target-actual variances (column *Var*.), which, together with target-actual reports (
Process Lists Target/Actual Costs,
Variance Analysis for Processes) you can analyze in detail. It answers questions like:

- How efficient is the process?
- Where can you optimize?

Features

Selection

If you select just one business process, you can see which cost element(s) are causing the variance(s).

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.

You can produce extracts from this report.

For more information on working with Report-Painter reports (selecting, generating extracts, setting output parameter, and more) see Execute the Report-Painter Report.

Output

The report has the following row and column structure:

Report rows:

The report has three sections.

- Section: the system generates rows for each cost element and cost element group. Debits and credits are shown separately. The debit and credit bookings are totaled and balanced in row
*Over/Under absorption*. - Section: a list of booked statistical costs sorted per cost elements.
- Section: the booked statistical key figures are listed here.

Report columns:

The report shows a block of six columns for costs and quantities; the system displays a block for each, the statistical bookings and statistical key figures.

1. Section one (cost elements):

- Column block 1: actual and target costs within the analysis period, as well as the absolute and percentage variance
- Column block 2: actual and plan costs within the analysis period, as well as the absolute and percentage variance
- Column block 3: actual total costs, fixed and variable, as well as the percentage of fixed over total.
- Column block 4: target total costs, fixed and variable, as well as the percentage of fixed over total.
- Column block 5: plan total costs, fixed and variable, as well as the percentage of fixed over total.
- Column block 6: actual and plan quantities within the analysis period, as well as the absolute and percentage variance

2. Section two (statistical bookings):

- All column blocks: statistical actual and plan values within the analysis period, as well as the absolute and percentage variance

3. Section three (statistical key figures):

- All column blocks: actual and plan quantities as well as their absolute and percentage variance

The system can show quantities only when the summed bookings in a row use the same unit of measure.

Report/Report-Interface

You can branch out to the following reports through the Report/Report-Interface :

- Business Process Plan Line Items,
- Business Process Actual Line Items
- Displaying Planning Long Text
- Period Breakdown.