Entering content frameFunction documentation Accrual Calculations Using the Plan=Actual Method Locate the document in its SAP Library structure

Use

The plan=actual method is used to accrue activity-independent amounts. Target costs cannot be determined because no activity-dependent costs occur. All the plan costs are used as the actual costs. As is the case with target=actual accrual calculation, you must be able to plan the costs for plan=actual accrual by period, meaning you assume a predefined amount, such as an annual insurance premium, and use this amount to plan the costs which would be incurred each month. During primary cost planning, the R/3 System spreads the total amount across the posting periods based on the distribution key you select.

Example

Cost center 4110 anticipates paying an insurance premium of $12,000 in period 11. You plan accrual amounts for this cost center, which the standard R/3 System distribution key 1 (equal distribution) spreads evenly across periods 1 through 12. When you calculate accrual, the R/3 System automatically enters the plan monthly value of $1,000 in the actual value fields.

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As with the percentage method, you can specify either an internal order or a cost center as the accrual object. The system then creates period-based credit postings on this object. You can settle this object on a general ledger account, allowing you to identify any imbalances between the balances and the accruals.

Actions

Executing Accrual Calculation

Reversing Accrual Calculation

 

 

 

 

 

 

 

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