CO: Actual Activity Price Calculation
Description
Until now, activity price calculation was performed as part of cost center planning. The calculated activity prices are thus based on plan costs and activities. The prices are also used for actual activity allocation.
With Release 3.0, activity prices can be calculated based on actual costs. Alternatively, the actual activities can be valued with these actual activity prices.
It is possible to calculate a purely iterative actual price (this corresponds to the purely iterative plan price). The actual costs and activities for all cost centers/activity types are taken into account for calculating the activity prices. These activity prices cannot be used for the valuation of the actual activity. They are only activity prices calculated from all actual costs.
You can specify on the cost center/activity type that the actual activity is valued using an actual activity price. As with plan data, a division of the fixed costs according to the capacity or the activity is possible.
When calculating this activity price, the plan activity prices of the cost centers/activity types with which the actual activity is still allocated are processed as user-defined settings. The activity taken is valuated by multiplying the plan activity price by the actual quantity taken. The calculated actual activity price can therefore significantly differ from the purely iterative actual activity price.
How are the activities valuated which are to be taken valuated with actual prices?
Since actual activity price calculation is run at period-end, the activity price is not yet available when the actual activity is posted. In this case the plan activity price is used. If no plan price has been defined (e.g. actual accounting only), the activity can be posted without being valuated. At period-end, the correct actual prices are calculated and the difference between the valuation using plan prices and the valuation with actual prices is posted.
This valuation can either be carried out in separate data records or by changing the previous allocation rates. Posting to separate records allows a separate display of subsequently allocated variances as compared to the plan activity price. Changing the previous allocation rates is particularly recommended if no plan activity price exists resulting in no valuation being made for the original posting.
Change system parameters in customizing
Main settings for actual activity price calculation are made in the fiscal-year fields of version maintenance. The purely iterative actual activity price can be calculated when the indicator "Purely iterative price" is set. This indicator applies to both actual and plan data. The valuation of the actual activity with actual activity prices is controlled via the field "Revaluation".
For more information, see the section 
Maintain Target Version in the IMG for Cost Center
Accounting.
Changes in procedure
The actual price with which the actual activities are valuated is set in the "Actual price indicator" field under the activity planning control indicators. If this field is not filled, the valuation is carried out with the same activity price indicator as for the plan data.