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You need to have the quantity for the input or output side to manually plan the process output (process quantities and prices). Manual planning is, therefore, useful for scenarios in which you can determine these quantities easily. Manual planning using actual data is equivalent to directly confirming the corresponding quantities from activities and processes.

You can plan:


Before you start manual planning, choose a suitable planner profile. Standard planner profiles SAPABC, SAPALL, SAP101, and SAP102 include planning layouts relevant to business process planning. You can define more planning layouts and store them, for example, in a planner profile that you have defined yourself.

For more information, see: Standard Planning Layouts; to create planner profiles in the Implementation Guide (IMG) for Activity-Based Costing under Planning ® Manual planning ® User Defined Planner Profiles.


In Activity-Based Costing you can clearly define the business processes using the plan activity, capacity, output production quantity, price and equivalence number.

The price can either be:

In addition, this is where you can overwrite the default value for the allocation category from the business process master data. The SAP System saves the new allocation category in the fiscal year and the version in which you are currently planning.

Business Process Planning and Plan Price Determination


If you want to determine an iterative price, you must set the price indicator in the planning of your process quantity accordingly. To do this, you need to choose a planning layout for the business process planning, which contains the attribute Price Indicator as an entry field. This is possible with the standard planning layout 1-102 in standard planner profile SAP101 (see: Structure linkStandard Planning Layouts). The default value for the price indicator, which is taken from business process master data, is set up in the standard system so that it determines an iterative price using the plan activity (see Structure linkPrice Indicators).

You can also set other prices manually per business process. This case arises if you want to record prices in the calculation of cost records; prices referred to here are those preset for an enterprise, and not influenced by the internal activity allocations. If you set the price indicator to "1" (price determination based on the plan activity), the system overwrites the price you entered, when the price is determined. It is, therefore, possible to use a temporary price for allocation, and later acquire a more exact price through the price determination. For more information on price determination, see Structure linkPlan Price Determination.

Business Process Planning and Fixed Cost Predistribution

You can use the Fixed Cost Predistribution when you calculate a standard costing based on marginal costs, but you do not want to relate the fixed costs to the operation proportionally in the allocation records. In business process planning, you can overwrite the default value with the indicator Predistributed Fixed Costs from the business process master record, in you want to use this attribute in your planning layout. This indicator determines whether the fixed costs (incurred costs from provision of activity) for the business processes, that consume these activities, are to be pre-distributed or not.


In business process planning, the SAP System generates a credit record for the relevant business process (unspecific credit); the credit record is posted with a secondary cost element. This record is calculated using the planned process quantity and the corresponding price. The default value of this cost element is defined in the business process master record, and can be overwritten with each new business process. The unspecific credit ensures that the sender business process is completely credited, regardless of the planned activity input in the planning data. With each activity input, the system reduces the unspecific credit record on the sender by the amount of the consumed activity quantity.

The plan activity and capacity variables are used for iterative price calculations, and can also be analyzed in the information system. In addition to these variables, you also plan an equivalence number for each business process. Equivalence numbers are weighting factors that are used for the distribution of activity independent planned costs in the business process. Likewise, the activity independent planned costs that are distributed go through the iterative price calculation. For more on equivalence numbers, see Structure linkPlan Price Calculation

You can define equivalence numbers per period. The overview screen of the business process planning shows average values.

You can vary the equivalence numbers in the following way:


For specific steps, see: Check List for Executing Process Planning and Executing Planning; for the sequence of entry screens, see: Executing Manual Process Planning.


For output planning, there are three options in addition to manual planning:

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