Distributing Actual Costs in a Cost Object Hierarchy (SAP Library

Distributing Actual Costs in a Cost Object Hierarchy

Procedure

To distribute the actual costs collected at the cost object hierarchy level to the individual products of the hierarchy:

Choose Accounting ® Controlling ® Product Cost Controlling ® Cost Object Controlling ® Product Cost by Period ® Period-End Closing ® Single Functions: Cost Object Hierarchy ® Distribution of Cost Object Hierarchy Costs ® Individual Processing or Collective Processing.

To distribute the costs for a single cost object hierarchy, select Individual Processing. To distribute the costs for all cost object hierarchies in a controlling area, select Collective Processing.

The screen Distribution Cost Object Hierarchy: Initial Screen appears.

Enter the following data:

Cost object hierarchy (must be the top of the hierarchy)
Period
Fiscal year

To specify the target cost version, choose Extras ® Set Target Cost Version.

Choose a target cost version.

Set the indicators for processing control as desired.

Choose Distribution ® Execute.

Result

The screen Distribution Cost Object Hierarchy: Basic List appears.

The header of the list contains information such as the following:

Whether it was an update run or a test run

How many system messages were issued

Whether errors occurred

The period in which the distribution was performed

The list shows the following:

How many cost object hierarchies and cost object nodes were processed

How many single objects, and of which type (product cost collectors, production orders, and so forth), were processed

You can access a detail list from the basic list.

Detail List

The detail list shows all the cost object nodes in the hierarchy.

You can use the functions for navigating in the cost object hierarchy.

You can go from the detail list to a totals list.

Totals List

The totals list shows the actual costs by cost object node.

The totals list shows both the actual costs of the higher-level cost objects if they were the receiver in the distribution, and the actual costs that were distributed to the lowest level of the cost object hierarchy.

To analyze the actual costs, go to a cost element itemization for the object that you want to analyze.

Cost Element Itemization

In the cost element itemization, you can switch between the following processing steps:

Read data and calculate target costs

The system shows the target costs that were calculated for each cost element for the relevant nodes.

The system shows the actual costs by hierarchy level before the actual costs were distributed to the next-lowest level.

Split actual costs on basis of target costs

The system shows the actual costs that were distributed to the next-lowest levels.

This enables you to see how the actual costs were distributed from one hierarchy level to the next.

For each line in the list you can call up a screen that shows the target costs and actual costs for the selected node divided into fixed costs, variable costs, and total costs.

Note

Note that the actual costs are distributed downwards from one hierarchy level to the next. The Actual costs column in the totals list shows actual costs even if the actual cost debit of those hierarchy levels is zero on the database. After distribution, only the lowest hierarchy level has actual costs. The actual costs shown on the higher-level hierarchy levels correspond to the actual cost debit of that level after distribution from the next-highest level.