You have planned the following activity-independent values on cost center A:
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 |
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.
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 system as defaults.
The system determines the following values, based on the splitting rules:
Cost- Element |
Portion MST |
Split plan costs MST |
Portion FST |
Split plan costs FST |
|
---|---|---|---|---|---|
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 |
|
Cost element |
Portion MST |
Split plan costs MST |
Portion FST |
Split plan costs FST |
---|---|---|---|---|
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 |