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In the Activity-Based Costing component (CO-OM-ABC), splitting of actual costs on business processes results in the division of all costs into fixed and variable portions based on the planning of the business process.

Actual cost splitting, by dividing the costs into fixed and variable, allows target/actual comparisons and calculation of actual prices.

The costs appear by cost element in fixed and variable portions based on target costs and quantities.

If a cost element has no target costs, the SAP System calculates the target costs of the corresponding cost element group. If target costs exist here, they serve as a basis for the first splitting step into fixed and variable portions. If no splitting basis exists, the R/3 System treats the costs as fixed.

Primary cost splitting proceeds on the basis of target costs, and the splitting of activity relationships on the basis of target quantities.


Executing Actual Cost Splitting

To carry out actual cost splitting independently of the price and variance calculations, go to the initial screen for Activity-Based Costing and choose

Month-end closing ® Single functions ® Splitting


Note that, for price and variance calculation, you do not need to make default settings for variance calculation. To carry out price calculation, activate the Execute actual splitting internally indicator in the Maintain Price Calculation Settings screen.



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