Process List Target/Actual Costs (SAP Library - Activity-Based Costing (CO-OM-ABC))

Process List Target/Actual Costs

Use

The report shows the actual and target postings (for example) for the business processes of an area in a totals row for each business process. You can calculate totals at area level by using the business process group.

It answers questions such as:

How expensive are my processes?
Where is the potential to optimize?
How efficient is the process?

Features

Selection

On the selection screen you specify the data records that the system is to evaluate.

You can control the report output by using the output parameters.

You can produce extracts from this report.

Note

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

Output

The report has the following row and column structure:

Report Rows:

In the report, a report row is displayed for each business process, and a total is calculated for each node. You determine the row structure through the business process group.

The system shows the debits followed by the credits. The Over/Under Absorption row balances the debits and credits.

Report Columns:

The report shows a block of six columns for costs and quantities:

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

Example

You want to know which business process groups have the largest target-actual variances. This information can point out whether a more detailed analysis is worth the effort.

To this end, enter a business process group in the selection. The system lists all subordinate process groups with their business processes. By using the sort function, you can sort the Var. (absol.) or Var. (%) column in ascending order: this provides a quick overview of which business process groups have the largest variance.

Report/Report Interface

You can call up the following reports from the Report/Report-Interface:

Business Processes: Plan Line Items,

Business Processes: Actual Line Items

Target/Actual Comparison for Processes (per Cost Element)

Period Breakdown.