Show TOC

 Plan Cost Splitting

Use

During plan cost splitting, the system splits the activity-independent plan costs of a cost center among the activity types of this cost center. You must split plan costs before executing:

  • Price calculation:

    Plan costs are split automatically during price calculation. The system determines the plan prices from the ratio of plan costs and plan activity. Splitting activity-independent plan costs on the cost center activity types helps to calculate the fixed price portion of the overall price. Plan cost splitting therefore ensures that all planned costs are considered during price calculation.

  • Plan/Target/Actual Comparison

    To view all costs at the cost center/activity type level and make plan/target/actual comparisons, you must split activity-independent actual and plan costs among the activity types. You use the same methods for actual and plan costs.

    In the actual there is a an additional splitting step in which the actual data is adjusted to the plan data. Actual data is distributed to the activity types on the basis of target costs or target quantities and by cost element.

Prerequisites

To split plan costs, you must first plan the corresponding values in activity type planning.

For additional information on splitting rules see Customizing for Controlling, under Start of the navigation path Cost Center Accounting Next navigation step Planning Next navigation step Allocations Next navigation step Activity Allocation Next navigation step Splitting End of the navigation path Maintain splitting structure .

Note Note

If you not made any settings for splitting in the IMG, the splitting is based on equivalence numbers.

Note the following requirements:

End of the note.

  • If you split costs based on equivalence numbers, but you have not planned these during activity type planning, the system uses equivalence number 1 as a standard value.

  • If you have transferred planning data but no equivalence numbers to the CO application component via the planning data interface (see: External Data Transfer ) the system sets the equivalence number to 0. You must therefore repeat the planning of the equivalence numbers.

Features

The activity-independent costs planned on a cost center are split on the activity types according to the splitting structure that you defined during Customizing and assigned to this cost center. A splitting structure contains one or more assignments in which you store splitting rules for the corresponding cost element(s) or cost element groups. You can restrict the selection of cost elements or cost element groups, as well the activity types on which the costs are split.

Splitting methods are assigned to the splitting rules. These methods specify how the costs are split. Based on the splitting methods, which are fixed in the system, you can split plan costs according to the following criteria:

  • Activity quantity

  • Equivalence number

  • Capacity

  • Output

  • Scheduled activity

  • Statistical key figure (quantity)

  • Statistical key figure (maximum quantity)

  • No splitting is executed

You can also use weighting indicators to control whether tracing factors are to be weighted for the cost splitting. Set the indicator if the individual tracing factor values use different units of measure. If the Conversion indicator is active, the values are multiplied with the equivalence numbers of the activity types. This enables you to compare the different units of measure of the tracing factor values.

Activities

To execute plan cost splitting, access the Cost Center Accounting menu and choose Start of the navigation path Cost Centers Next navigation step Planning Next navigation step Allocations Next navigation step Splitting End of the navigation path

See also:

Actual Cost Splitting