Formula Planning: An Example
You want to plan cost element 430000 "Salaries" on cost center 1100 "Production 1" using formula planning. The costs can be portrayed as follows:
Total salaries/base wages = Number of employees X average salary X ((1 - (short-term sick
+ long-term sick) / 100) + overtime pay
Create the following master data:
Statistical key figures:
ANG Number of employees
KKANG Number of short-term sick employees
LKANG Number of long-term sick employees
UESTZ Overtime overhead costs for employees
DGEH Average salary of employees
GAZ Total time worked per year and per employee
Activity types:
UEST Overtime per employee
You plan the following:
Statistical key figures:
Statistical key figure |
Quantity |
ANG |
10 pieces |
KKANG |
2 pieces |
LKANG |
1 pieces |
DEGH |
60,000 USD |
UESTZ |
50 % |
GAZ |
1600 hours |
Activity types:
Activity type |
Quantity |
UEST |
5 hours |
The planning template consists of the following:
Object type |
Object |
Name |
Costs |
Quantity |
Activation |
Calc. row |
430000 |
Calculation row, total salary |
Formula 1 |
A 1 | |
Cost element |
430000 |
Salaries |
= CR 430000 |
||
Cost element |
430900 |
Overtime salaries |
Formula 2 |
Formula 1
Total salaries/base wages = Number of employees X Average salary of employees X ( ( 1 - (KKANG +
LKANG ) ) / 100 )
Formula 2
Overtime salaries = (Overtime hours X Number of employees) X (1 + overtime premium) X (CALCULATION_ROW_RESULT (430000) / (total time worked X Number of employees))
Cost element salaries: Result of calculation row "total salary"
In formula 2 you use the result of calculation row "430000".
You define the use of the result of calculation row 430000 or 430900 using the function "CALCULATION_ROW_RESULT" in the "Costs" column.
Activation:
A 1
Valid for cost center 1100
Evaluation:
The evaluation of the planning template results in the following plan figures:
Salary (430000) = 10 X $60,000 X ( ( 1- ( 2 + 1 ) ) /100 )
= $600,000 X 0.7
= 420,000 USD
Overtime salaries = (10 X 5 hrs) X ((1 + 0.5) X
($420,000 / 1600 hrs X 10)
= 50 hrs X 1.5 X $26.25/hr
= 1968.75 USD
In "Plan fixed costs" in manual planning, the R/3 System enters $420,000 for cost element 430000 and $1968.75 for cost element 430900.