Example for Plan Cost Splitting

You have planned the following activity-independent values on cost center A:

Activity-Independent Primary Cost Planning

 Cost element Value 420.000 \$1,000 430.000 \$1,500 404.000 \$2,400 400.000 \$1,200

You can carry out splitting into production hours and machine hours, for example, based on equivalence numbers or quantities. The following values result:

Activity type planning

 Activity type Activity quantity Equivalence number FST 100 3 MST 20 2

For cost elements 420000 to 430000 splitting occurs based on equivalence numbers. For cost elements 400000 to 404000 splitting is based on quantities. Store the following splitting rules in splitting structure XY.

Splitting Structure XY:

 Assignments Cost element interval Rule Method 1 420.000 - 430.000 PERS 21: Equivalence numbers, plan 2 400.000 - 404.000 ROH 12: Activity quantity

The splitting methods (splitting by equivalence numbers or by activity quantity) are set in the SAP R/3 System as defaults.

The SAP R/3 System determines the following values, based on the splitting rules:

Splitting Based on the PERS Rule:

 Cost-Element PortionMST Split plan costsMST PortionFST Split plan costsFST 420.000 2/5 \$1,000 * 2/5 = \$400 3/5 \$1,000 * 3/5 = \$600 430.000 2/5 \$1,500 * 2/5 = \$600 3/5 \$1,500 * 3/5 = \$900

Splitting Based on the ROH Rule:

 Cost element PortionMST Split plan costsMST PortionFST Split plan costsFST 400.000 20/120 \$1.200 * 1/6 = \$200 100/120 \$1,200 * 5/6 =\$1,000 404.000 20/120 \$2,400 * 1/6 = \$400 100/120 \$2,400 * 5/6 =\$2,000