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Use

Actual cost splitting makes it possible to divide costs into fixed and variable portions. You can also use it to carry out target/actual comparisons and to calculate actual prices.

If you have posted actual costs exclusively to cost centers, these costs must be apportioned (split) on the activity types. It is only in this way that you can compare the actual costs with the target costs of the activity types and display the variances by activity type.

The actual costs are split in two stages:

In the first splitting step, the system distributes actual costs by cost element to the activity types based on the target costs or target quantities.

If no target costs exist for a cost element, the R/3 System uses the target costs of the assigned cost element group to determine a tracing factor for the first splitting step.

This entails:

By splitting costs you can compare actual costs directly with target costs.

A second splitting step is necessary if:

In the second splitting step, the actual costs are distributed on the activity types according to splitting rules. If you have not defined any splitting rules for a cost center, the R/3 System splits actual costs based on the equivalence numbers for the activity types.

The system treats actual costs as fixed costs after the second splitting step.

To further compare actual costs with target costs, the system also distributes the plan and target costs based on the same tracing factors.

Plan cost splitting uses only the second splitting step.

Caution

Direct account assignment of activity types has an effect on actual cost splitting (see: Structure link Actual Postings to Activity Types). The R/3 System requires that the costs assigned directly to the activity types are assigned correctly, and in full, to the activity types. Directly assigned activity types do not therefore take part in the first splitting step. The R/3 System simply splits the cost into fixed and variable. In the second splitting step, the R/3 System also splits the activity-independent costs on the directly assigned activity types (see: Structure link Example of Splitting After Account Assignment to an Activity Type).

Prerequisites

To define splitting rules, go to the Implementation Guide (IMG) under Controlling ® Overhead Cost Controlling ® Cost Center Accounting ®Actual Postings ® Period-End Closing ® Activity Allocation ® Splitting.

Note

If you not made any settings for splitting in the IMG, the splitting is based on equivalence numbers.

Features

To define splitting rules you first create a splitting structure. A splitting structure contains one or more assignments in which you store splitting rules for the corresponding cost element(s) or cost element groups. You can restrict the selection of cost elements or cost element groups, as well the activity types on which the costs are split.

Splitting methods are assigned to the splitting rules. These methods specify how the costs are split. Based on the splitting methods, which are set as fixed in the SAP System, you can split actual costs according to the following criteria:

You can also use weighting indicators to control whether tracing factors are to be weighted for the cost splitting. Set the indicator if the individual tracing factor values use different units of measure. If the Conversion indicator is active, the values are multiplied with the equivalence numbers of the activity types. In this way the different units of measure remain comparable to one another.

Actions

To run the actual cost splitting function without calculating variances in the Cost Center Accounting initial screen, choose

Cost centers ® Actual postings ® Period-End Closing ® Allocations ® Splitting.

See also:

Structure link Plan Cost Splitting

 

 

 

 

 

 

 

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