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Define
Assignment for Results Analysis
Here you assign the cost elements under which
the object is debited and credited to line IDs.
The line IDs assign the costs incurred for the
results analysis object to specific groups, such as:
In the assignment, you determine how the
capitalized costs (or the
work in process) that has to be displayed as a result of these
costs, is to be capitalized. You can, for example, specify that:
- All the capitalized costs that have to be
displayed as a result of the direct material costs can be
capitalized
- Only 80% of the capitalized costs that have to
be displayed as a result of the indirect costs can be capitalized
You also define the validity dates for the
assignment.
You assign the cost elements combined in line
IDs to one of the following groups:
- Costs with an option to capitalize
You then specify the following:
- What percentage of the costs cannot be
capitalized
- For what percentage of the costs you can
choose whether the costs must be capitalized or cannot be
capitalized
This assignment is taken into account in the
posting rules. Three categories are created in the posting rules based on this
assignment:
WIPR |
WIP with requirement to capitalize costs |
WIPO |
WIP with option to capitalize costs |
WIPP |
WIP with prohibition to capitalize costs |
|
The debit/credit indicator allows you to
separate costs that are updated under the same cost element. This enables
results analysis to recognize that the withdrawal of a semifinished product
from stock should be treated as a debit, while delivery or settlement should
be treated as a credit.
The fixed/variable indicator allows you to
treat the fixed costs for internal activities and overhead differently from
the variable costs. The costs for semifinished products with price control
indicator S are also split into fixed and variable
costs.
You will normally define a posting rule that
assigns the results analysis data to the G/L accounts in Financial Accounting.
For example, you assign the capitalized costs to the accounts "unfinished
products" and "stock changes", while you assign the reserves to the accounts
"expenses to reserves" and "reserves".
Remember:
- By means of the line IDs with a requirement to
capitalize and the line IDs with a prohibition to capitalize, you can combine
the costs that are treated the same according to commercial and tax
law.
- Through the line IDs with an option to
capitalize, you can combine the costs that are treated differently according
to commercial and tax law.
Note
- When you perform revenue-based results
analysis, you must assign the revenue elements to a separate line ID of
category E.
- To be able to calculate work in process, you
must assign the cost elements under which the credits are to be written to the
production order to a separate line ID of category
A.
- Results analysis only includes the costs whose
cost element is assigned to a line ID. Results analysis only includes the
revenues whose revenue element is assigned to a line ID. Costs that have been
updated on the sales order item under a cost element that is not assigned to
any line ID are shown in results analysis as Unassigned
costs.
If you are using a
nonvaluated sales order stock or a nonvaluated project stock, make sure that
the settlement cost elements under which manufacturing orders have been
settled to the sales order item or WBS item are assigned to line
IDs.
If you are using multiple valuation views, the
system automatically assigns the line IDs defined in the results analysis
version of operational valuation to the results analysis versions of multiple
valuation referencing the operational results analysis version.
Requirements
You must already have processed the
following:
If you want to differentiate the material costs
according to origin groups, you must already have carried out the step
Define origin groups.
Standard
Settings
The standard system contains line IDs. You must
assign the cost elements and revenue elements in your cost element list to
these standard line IDs before you can carry out results analysis.
Actions
1. Decide which
cost elements you need to assign to the line IDs. To display the cost elements
valid in your controlling area, go to cost center accounting and select
Reporting -> Master data index -> Cost
elements.
2. Settlement
cost elements that you use in the allocation structure must be assigned to a
line ID.
Example: Example
2
1. Enter the
controlling area, your results analysis version and, if necessary, your
results analysis key.
2. Enter the
cost elements (according to your cost element list) under which the primary
postings are to be written to the objects (order, project, sales
order).
You can mask these
entries. The entry 00004+++++ includes the cost elements from 400000 to
499999. If you want to process particular cost elements separately, enter them
unmasked (example: 0000415000).
Note: If you are
working with valuated sales order stock and a sales order item with costs and
revenues, then the sales order item is debited with the cost element
corresponding to the inventory change account (account for costs of sales)
that is updated during delivery to the customers. You assign this cost element
to a line ID. You do not have to assign the cost elements that are displayed
for the cost of goods manufactured in the cost element itemization of the
sales order cost estimate.
Numeric values must
be entered right-justified. Alphanumeric values must be entered
left-justified.
For material costs
you can define separate line IDs for particular origin groups by entering
origin groups in the costing views of the relevant material master records and
entering these origin groups in the line IDs with the relevant cost elements.
If you don't want to differentiate the line IDs by origin group, mask the
origin group with four plus signs (++++).
3. Enter the
secondary cost elements under which internal cost allocations are to be
written to the objects.
For production
costs, you can define separate line IDs for particular cost centers or for
cost centers and activity types by entering a cost center and activity type
for secondary cost elements. If you want to differentiate the production costs
only according to cost elements, mask the cost center (enter
++++).
If you want to
create separate line IDs for the fixed and variable costs from Cost Center
Accounting, you can enter a V or an F in
the column Variable/fixed costs.
1. Enter a
debit or credit indicator as required.
2. Enter the
validity dates for the assignment.
3. Specify the
following:
- A line ID for each line in the following
columns:
Requirement to
capitalize
Option to
capitalize
Prohibition to
capitalize
- Percentage for the costs with a prohibition to
capitalize
- Percentage for the costs with an option to
capitalize
4. For
revenue-based results analysis, enter the revenue elements, according to your
cost element list, under which revenue is to be written to the
objects.
5. For WIP
calculation, enter the cost elements, according to your cost element list,
under which credits resulting from deliveries and partial deliveries are to be
posted.