Budget Structure in BCS (SAP Library - Budget Control System (BCS))

Budget Structure in BCS

Use

This component enables you to use a budget structure for the budget control system. In a budget structure, you define budget structure elements in Funds Management in which the budget postings such as actual/commitment postings can be regimented for each FM area/fiscal year.

Using a budget structure is not compulsory for the budget control system, but it does provide a number of functions that give a function-specific overview for the budget execution of relevant Funds Management account assignments (FM account assignments), and also allows a number of other budget management functions:

In a budget structure, you can select on which account assignments the budget is distributed for budget execution or can be posted from all FM account assignments of an FM area. You define these FM account assignments as Budget Addresses.

At the same time as selecting budget addresses, you can also select on which FM account assignments actual and commitment postings can take place. You define these FM account assignments as Posting Addresses.

You can define a hierarchy-independent assignment of posting addresses to budget addresses in a derivation strategy and thereby summarize several posting addresses into one corresponding "budget-bearing" budget address. This way you can enter actual and commitment postings whilst the budget available for this is managed in a central FM account assignment.

Features

Standard delivery

You can also use the budget control system in Funds Management without a budget structure. If you do not use a budget structure, by default you can still post budget data and actual/commitment data on all FM account assignments of an FM area/fiscal year. Each FM account assignment carries out the function of a budget address and a posting address.

Versions and year-dependency

The budget structure in BCS is year-dependent.

You must create a new budget structure with the corresponding budget and posting addresses for each new fiscal year.

To do this, you can use the budget structure from the previous year as a template when creating a new budget structure, by using the function Copying Budget- and Posting Addresses.

Posting addresses are not in the budget structure; they are used for the respective posting ledger in all versions. The budget addresses assigned in a budget structure can be used in all versions in the fiscal year. You can also use a different budget structure for specific versions and thereby link a different selection of budget addresses. You define the settings in the Customizing of Funds Management, under Master Data ® Budget Structure for Budget Control System (BCS) ® Define Settings for the Budget Structure.

Freely-definable budget control

In contrast to the former budgeting of Funds Management, budget distribution in the budget control system is not restricted to master data hierarchies and allows assignments in all hierarchies. You define this assignment between posting addresses or FM account assignments and the corresponding budget addresses in an account assignment derivation.

If you do not define an account assignment derivation, SAP standard supports a 1:1 assignment. In practice, this means that the corresponding budget must exist on each FM account assignment on which consumables in the form of actual/commitment are posted.

For more information, see Deriving Budget Addresses.

Free use of budget structure functions

In the budget control system, you are free to choose which functions of the budget structure you wish to use in your organization. For an overview of conceivable function combinations, see Overview of Budget Structure Scenarios in the Budget Control System.

Example

The following graphic shows the advantages of the budget structure in the budget control system, using a simplified organizational structure. By default, all FM account assignments in the FM area are both postable and can be budgeted without the budget structure. Using a budget structure allows you to define both budgetable and postable FM account assignments. Account assignments that are not relevant are (here 1.1) are not supported . By using a derivation strategy, you can define a link (assignment) between the posting addresses (1.1.1 and 1.1.2) and the corresponding central budget address (1).

Posting addresses can also be defined as budget addresses. This was not done in the representations below.

Using a budget structure in BCS

See also:

For a detailed example of using derivation strategies in the budget control system, see Availability Control Object.