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Define
Structure of Cost Center Assessment/Process Cost Assessment
In this step you define rules for allocating
cost center costs and process costs to Profitability Analysis (CO-PA) in the
form of cycles.
Activities
Define your assessment cycles. In doing so,
observe the following:
1. The header
of the cycle contains the parameters that are valid for the entire cycle. This
includes the sender selection type, where you specify for
actual data whether you want to assess all costs together or fixed and
variable costs separately.
2. The segments
contain the combinations of sender cost centers/sender processes and receiver
profitability segments that are processed using a single distribution
rule.
a) Specify
either an assessment cost element or an allocation structure, which determines
more than one assessment cost element for each cost element group. The sender
cost centers/sender processes are credited using these secondary cost elements
(cost element category 42). In account-based CO-PA, the receiver profitability
segments are also credited using this cost element.
b) Specify
either single value fields for the fixed and variable costs, respectively, or
a PA transfer structure that determines more than one value field for each
cost element group.
c) Specify the
rule which you want to use to credit the sender.
Note that, for technical reasons, you can only use an allocation structure or
a PA transfer structure with sender rule "1" (posted amounts).
d) Define the
tracing factor, the rule which determines how the values are distributed to
the receivers. For example, you can distribute certain percentages to the
different receivers or distribute using certain values (such as the quantity
sold or the revenue) as an allocation base. If you choose to use an allocation
base, choose the receiver rule "Variable portions".
e) Specify the
senders and receivers in the allocation
characteristics.
Prerequisites
- For process cost assessment, Activity-Based
Costing (CO-OM-ABC) must be active as an operational Controlling component in
your system.
- The desired form of Profitability Analysis
must be active.
You can check the form of Profitability Analysis by choosing
Actual Flows of Values -> Activate Profitability
Analysis.
- Credit postings require you to have assigned
an internal number range for the CO transactions KSPA (actual) or KSPB
(plan).
To verify that this has been done, switch to Customizing for General
Controlling and choose Organization -> Define Number
Ranges for CO Documents.
- In Profitability Analysis, you must define a
number range for record type "D".
For actual data, you verify this by choosing Flows of Actual
Values -> Initial Steps -> Define Number Ranges for Actual
Postings.
In planning, you verify this by choosing Planning -> Initial
Steps -> Define Number Ranges for Planning Data.
- To improve runtimes in assessment, it is
recommended that you use summarization levels if possible. These provide
presummarized tracing factors for the receiver profitability
segments.