Activity-Based Costing (CO-OM-ABC)
Activity-Based Costing Approaches
Parallel Activity-Based Costing
Integrated Activity-Based Costing
Pure Cost Distribution Methods (Push Approach)
Method of Quantity Consumption (Pull)
Master Data in the Activity-Based Costing Component
Processing Master Data
Time-Dependency of Master Data
Master Data Groups
Processing Master Data Groups
Creating or Changing Master Data Groups
Copying Master Data Groups
Processing Standard Hierarchies with the Group Maintainance
Selection variant
Business Processes
Active and Inactive Master Data
Standard Hierarchy of the Business Process
Creating and Maintaining Standard Hierarchies
Working with Standard Hierarchies
Maintaining Business Process/Groups in the Hierarchy
Active and Inactive Master Data
Activating Inactive Master Data
Deleting Inactive Master Data
Maintaining Business Processes
Fields in Business Process Master Data
Assignment Fields in Business Process Master Data
Checklist for Creating Business Processes
Maintaining Business Processes with Collective Processing
Deleting Business Processes
Business Process Groups
Processing Business Process Groups
Statistical Key Figures
Processing Statistical Key Figures
Master Data for Statistical Key Figures
Link to LIS
Checklist for Creating Statistical Key Figures
Processing Statistical Key Figures With Collective Processing
Deleting Statistical Key Figures
Statistical Key Figure Groups
Processing Statistical Key Figure Groups
Template
Maintaining Templates
Other Methods of Processing the Template
Environment of Templates
Functions in Environments
Maintaining Functions
Functions - Basic Data and Language
Implementation of the Function
Implementing ABAP Functions
Function Parameters
Function Uses
Additional Function Trees
Example: Creating Functions
Function Trees
Editing Function Trees
Object Determination
Example: Object Determination
Quantity Determination
Example: Quantity Determination
Activation
Activation Example
Processing Options - Function Selection/Editor
Methods
Defining Methods
Formulas
Defining Formulas
Flexible Functions
Defining Flexible Functions
Maintaining Flexible Functions
Calculation Rows
Defining Calculation Rows
Calling Up Calculation Rows
Template Evaluation
Display Run Results: Template Allocations
Template Evaluation: Basic Screen
Template Evaluation: Details
Process Planning
Process Planning Scope
Line Items and Integrated Planning
Activating Line Item and Planning Integration
Checklist for Planning in the Activity-Based Costing Component
Manual Process Planning
Planning Process Input
Planning Process Output (Quantities and Prices)
Statistical Key Figure Planning
Carrying Out Statistical Key Figure Planning
Execution of Manual Process Planning
Executing Planning
Planning Functions
Support Techniques for Manual Process Planning
Currencies in Planning
Distribution Keys
Standard Distribution Keys
Examples of Standard Distribution Keys
User-Defined Distribution Keys
Planning Screen Organization
Planner profiles
Planning layouts
Standard Planning Layouts
Structuring Planning Layouts
Defining Planning Layouts
Aids for Manual Process Planning
Copy Plan Data
Copying Planning: Procedure
Copying Actual Data into the Plan
Copying Actual into Plan
PeriodicReposting
Formula Planning in Business Processes
Template for Formula Planning Process
Assigning Templates for Processes (Formula Planning)
Executing Formula Planning
Scheduled Activity Transfer
Transferring Scheduled Production
Transfer StKF. from Logistics Information System (LIS)
Transferring Statistical Key Figures
Workflow-Integration for Business Processes
Maintaining Task Costs
Example: Workflow Integration
Plan Reconciliation
Period-Based Allocations
Differences Between Allocation Methods
Template Allocation in Plan
Executing Template Allocations
Template-Allocation for Cost Objects
Template-Application in Standard Cost Estimate
Template for Cost Objects and Costing
Assigning Templates for Cost Objects and Calculations
Template-Allocation for Profitability Segment
Templates for Profitability Segments
Assigning Templates to Profitability Segments
Template Allocation to Processes/Cost Centers (Plan)
Template for Business Processes/Cost Centers
Template for Bus. Proc. / Cost Center Assignment
Example Template-Allocation Process (Plan)
Distribution
Assessment (Cost Centers, Business Processes)
Indirect Activity Allocation
Senders and Receivers in Indirect Activity Allocation
Activity Quantity Valuation
Requirements for Indirect Activity Allocation
Planning Overheads
Plan Price Calculation
Calculating Prices
Example of Price Calculation
Valuating Activity Quantities
Methods for Calculating Prices
Price Calculation With Cost Component Split
Manual Actual Postings
Primary Costs in Business Processes
Editing Manual Actual Postings
Displaying Manual Actual Postings
Entering Manual Actual Postings
Reversing Manual Actual Postings
Reposting Costs and Revenues Manually
Reposting Line Items
Selecting Line Items
Reposting Line Items
Displaying Line Item Repostings
Reversing Line Item Repostings
Time Sheets
Direct Activity Allocation
Reposting Internal Activity Allocation
Selecting Internal Activity Allocations
Reposting Internal Activity Allocations
Displaying Internal Activity Allocation Repostings
Reversing Repostings for Internal Activity Allocation
Entering Sender Activities
Manual Actual Price
Entering Actual Prices Manually
Displaying Actual Prices Manually
Manual Cost Allocation
Entering Statistical Key Figures
Transfer of External CO Actual Transaction Data to the SAP R/3 S
Transferring Data
Postprocessing The Data Transfer
Reversing The Data Transfer
Data Transfer Log
Period-End Closing
Individual Functions of the Schedule Manager
Using the Scheduler
Using the Monitor
Using the Flow Definition
PeriodicReposting
Period-Based Allocations
Differences Between Allocation Methods
Template Allocation in Actual
Executing Template Allocations
Template-Allocation for Cost Objects
Template for Cost Objects and Costing
Assigning Templates for Cost Objects and Calculations
Template-Allocation for Profitability Segment
Templates for Profitability Segments
Assigning Templates to Profitability Segments
Template Allocation in Actual: Processes/Cost Centers
Template for Business Processes/Cost Centers
Template for Bus. Proc. / Cost Center Assignment
Example Template-Allocation Process (Actual)
Distribution
Assessment (Cost Centers, Business Processes)
Indirect Activity Allocation
Senders and Receivers in Indirect Activity Allocation
Activity Quantity Valuation
Requirements for Indirect Activity Allocation
Target=Actual Activity Allocation
Executing Target=Actual Activity Allocation
Overheads
Calculating Overheads
Validity Periods for Master Data
Costing Sheet
Transfer StKF. from Logistics Information System (LIS)
Transferring Statistical Key Figures
Variance Calculation
Variance Categories
Input Side Variances
Output Side Variances
System Settings for Variance Calculations
Target Cost Calculation
Actual Cost Splitting
Predistribution of Fixed Costs
Executing Predistribution of Fixed Costs
Actual Price Calculations
Calculating Prices
Example of Price Calculation
Valuating Activity Quantities
Methods for Calculating Prices
Price Calculation With Cost Component Split
Activity-Based Costing Information System
Interactive Information System
Report Painter Report
Executing Report Painter Reports
Functions for Report Access
User Settings
Managing Extracts
Report Call-up with Extract Management and User Settings
Variation
Executing Variations
Example: Variation
Multiple Selection
Executing Multiple Selections
Example: Multiple selection
Important Standard Reports
Plan/Actual Comparison
Process List Plan/Actual Costs
Plan/Actual Comparison for Processes (per Cost Elements)
Business Process: List With Partners (per cost elements)
Business Processes: List with Partners
List Cost Component Split
Target/Actual Comparison
Target/Actual Comparison for Processes (per Cost Elements)
Process List Target/Actual Costs
Variance Analysis for Business Processes
Planning Overview
Planning Overview for Bus. Processes
Executing Planning Overviews Online
Executing Planning Overviews in Background
Comparison: Scheduled/Planned Process Quantities
Price Report
Price Report for Business Processes
Executing Price Reports Online
Determining Selection Options
Displaying Price Reports
Displaying Period Screens and Overview Screens
Displaying the Master Record
Displaying Cost Components
Executing Price Reports in Background
Line Item Report
Business Processes Plan Line Items
Business Process Actual Line Item
Executing Line Item Reports Online
Deleting Selections
Maintaining Variants
Setting Actual Versions
Selecting Value Types
Specifying Additional Selection Criteria
Displaying Groups
The Line Item Report Display
Displaying Source Documents and Accounting Documents
Displaying the Master Record from the Line Item Report
Displaying Selection Criteria and Selection Logs
Maintaining Header Rows
Executing Line Item Reports in Background
Document Display
CO Plan Documents
CO Documents: Actual Costs
Executing Document Display Online
Basic List for Document Display
Executing Document Display in the Background
Master Data Indexes
Displaying Master Data Indexes
Process Characteristics
Business Process: Value Added Partner
Process: Value-Added Development
Comparison: Plan/Actual Price per Value Added
List: Breakdown per Process Category
List: Breakdown per Cost Behavior
More Reports
Statistical Key Figures: Monthly Displays
Cost Centers: Actual/Plan Variance
Cost Centers: Actual/Target Variance
Activity Type: Utilization