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You can use parallel Activity-Based Costing (ABC) in your organization to provide strategic information for managerial decisions. In addition, you can define as many delta versions as desired with which you can carry out alternative calculations. This allows you to display and analyze a variety of what-if scenarios using ABC.

Parallel Activity-Based Costing


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Parallel ABC acts as an addition to integrated cost accounting. The integrated cost accounting system remains unaffected.

Parallel Activity-Based Costing with Delta Versions

With parallel ABC and delta versions, you can analyze important sub-areas of your organization. You can include the process model into your integrated value flow at a later time after detailed analysis of the initial results. Delta versions that is, alternative calculations provide critical information for managerial decision-making.

The delta version is a statistical version that you can use to create independent allocation scenarios. In order to use existing data, a delta version is based on a reference version. The reference version provides primary cost posting data and selected allocations that you can change in the delta version.

Parallel Activity-Based Costing with Delta Versions

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You can use the delta version concept in both plan and actual. You may create as many delta versions as you feel necessary.

Activating Parallel ABC

To activate parallel ABC in the Implementation Guide (IMG) for the Activity-Based Costing component, choose Controlling ® Overhead Controlling ® Activity-Based Costing ® Activating Activity-Based Costing in Controlling Area. Select a controlling area and choose Activate components/control indicators. You must activate parallel ABC individually for each controlling area in question. Set the Activity-Based Costing indicator to "Component active for parallel calculation". For the Activity-Based Costing component, this means:

You must activate parallel ABC for each separate controlling area.

See also:

Activity-Based Costing active in controlling area



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