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 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 system as defaults.

The system determines the following values, based on the splitting rules:

Splitting Based on the PERS Rule:

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

Splitting Based on the ROH Rule:

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