The SAP System enables you to work with multiple value flows.
For information about the basic business principles for multiple value flows in the System, and about displaying multiple value flows in Controlling, see the SAP-Library under Financials® Enterprise Controlling (EC) ® Profit Center Accounting ® Multiple Valuation Approaches/Transfer Prices.
You make the required settings for multiple valuations in Customizing under Controlling® General Controlling ® Multiple Valuation Approaches/Transfer Prices.
This section deals with the aspects of multiple valuation approaches that are relevant for Overhead Cost Controlling.
Distribution, Assessment and Periodic Reposting
You execute actual distribution, assessment and periodic repostings in parallel in all valuations. The costs to be allocated are taken from the corresponding valuation. The tracing factor is always taken from the values of the operational valuation. The values allocated may differ in each of the valuation methods.
The assessment of overheads from cost centers to Profitability Analysis (CO-PA) follows in two valuation approaches: the legal valuation approach and the profit center valuation approach.
Internal Activity AllocationInternal activity allocations are made in the operational valuation. The plan price used for allocation thus applies to all the valuations. A later release will allow different (manually defined) plan prices for the various valuations, which are dependent on the receiver.
Actual price calculation and revaluation on orders is possible in all valuation views. Actual costs are split between the activity types, based on the planning for the operational valuation.
Accrual Calculation and Overhead Rates
The operational valuation forms the basis foraccrual calculations and overhead rates. The amounts calculated are valid for all valuations.
SettlementSettlement is made in parallel in all valuation methods, except for settlement to fixed assets or to profitability segments. For settlement to fixed assets, the system uses the company code currency. For settlement to profitability analysis, it uses the operational valuation. Line item settlement to a fixed asset is possible only if you use the company code valuation as your operational valuation.
You repost a document (with references) in each valuation for the amount updated when the document was originally posted.
It is not possible to repost values for multiple valuation approaches.
Documents and Line Items
When you post a document, the system creates separate line items for each valuation, all of which belong to the same document header.
Analyses and the Information SystemVariance calculation is only possible in the operational valuation.
The information system in Overhead Cost Controlling (CO-OM) can access all valuations. You need to activate the update of multiple valuation approaches in at least one controlling area of the current client. If you have done this, a ready-for-input field appears for the valuation on the selection screen. For more information, see Financials ® Controlling ® Cost Center Accounting ® Information System ® Report Definition ®Report Painter). In reporting, you can make target/actual comparisons between plan values in the operational valuation and the actual values in other valuations.
The active availability control compares the actual values for the operational valuation with the released budget. Availability control takes place in the operational valuation.
Reconciliation with Financial Accounting
All valuations are updated in thereconciliation ledger. When you enter reconciliation postings, the system reports the values to Financial Accounting in all valuations. However, the system ignores valuations that are not recorded in Financial Accounting. For more information, see the SAP Library under Financials ® Controlling ® Cost Element Accounting ® Transfer Prices in the Reconciliation Ledger).
The default setting for the reconciliation reports and the cost flow report ensures that values are displayed in the legal valuation.