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Plan price calculation determines the rates for plan activity types by cost center as well as the plan business processes (see also Actual Price Calculation).

In planning, the SAP System takes all plan activity relationships between cost centers and business processes into account and calculates the prices iteratively by dividing plan costs by plan activities.

Alternatively, the system can determine the fixed proportion of the price based on the plan costs and the capacity. This is useful should you not wish the costs of preparing the maximum activity capacity to influence product costing. For example, a power plant cost center must always be prepared to provide maximum power even if it is not called upon constantly. In this case, the fixed costs of capacity preparation remain on the cost center because they cannot be assigned in whole to the product costs.


You can carry out price calculation only if you set the Structure link Price Indicator (that indicates the allocation price) to 1 or 2 during activity type planning for the relevant cost centers or business processes. 1 is used for price calculation based on plan activity; 2 indicates price calculation based on capacity. If you set all prices manually (indicator setting 3), price calculation is not useful.


In order to provide all the necessary data for iterative price calculation (costs of transactions, primary and secondary costs, activity-dependent and activity-independent costs), you must fulfill the following requirements:

  1. You have closed planning.
  2. If you use integrated planning with internal orders or with the Logistics components (LO), you must settle the orders or projects on the cost centers.


The SAP System calculates prices based on the Method indicator setting in the version. To make the indicator setting, go to the Implementation Guide (IMG) for the Activity-Based Costing component and choose Planning ® Maintaining Versions. The indicator is located in the Settings per fiscal year. Select the fiscal year and choose Detail. Under Plan, you can choose the desired method.

The indicator accepts the following values:



Period-based price


Average price


Cumulated price

For more information, see Price Calculation Methods.

The SAP System calculates the price of an acivity for a cost center or a business process by dividing the sum of all costs for either of the these by the plan activity or capacity. Therefore, different prices can appear in the affected periods due to the differing plan cost totals for a cost center or business process, due to the differing plan activity, or due to both factors. The following factors influence these period-based differences:

If you do not intend to use even distribution of plan activity and plan prices, this results in different values for plan activity and plan costs (primary and secondary) in the individual planning periods, leading to different bases for price calculation.

You can plan equivalence numbers on a period basis. If you use different equivalence numbers for individual planning periods, the result will be different proportions of activity-independent costs for distribution in these planning periods. This, in turn, results in different total costs, based upon which the fixed proportion of the price changes by period. The equivalence number default is 1 if you do not make any other entries. This means that all activity types have the same weighting.

You bind the activity-independent plan costs in the prices via splitting rules that you define as part of plan cost splitting. The SAP System divides the activity-independent plan costs of a cost center among its activity types. The simplest method is a distribution on the basis of equivalence numbers. The SAP System displays the relationship between an activity type equivalence number and the total of all activity type equivalence numbers for the cost center. The R/3 System uses these weighting factors to multiply the activity-independent and activity-dependent plan costs.

Because activity-independent plan costs are always fixed, the fixed proportion of the activity-independent plan costs increases by the amount resulting from the distribution of activity-independent costs using equivalence numbers.



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