Example for Plan Cost Splitting
You have planned the following activity-independent values on cost center A:
Activity-Independent Primary Cost Planning
Cost element |
Value |
420.000 |
$1,000 |
430.000 |
$1,500 |
404.000 |
$2,400 |
400.000 |
$1,200 |
You can carry out splitting into production hours and machine hours, for example, based on equivalence numbers or quantities. The following values result:
Activity type planning
Activity type |
Activity quantity |
Equivalence number |
FST |
100 |
3 |
MST |
20 |
2 |
For cost elements 420000 to 430000 splitting occurs based on equivalence numbers. For cost elements 400000 to 404000 splitting is based on quantities. Store the following splitting rules in splitting structure XY.
Splitting Structure XY:
Assignments |
Cost element interval |
Rule |
Method |
1 |
420.000 - 430.000 |
PERS |
21: Equivalence numbers, plan |
2 |
400.000 - 404.000 |
ROH |
12: Activity quantity |
The splitting methods (splitting by equivalence numbers or by activity quantity) are set in the SAP R/3 System as defaults.
The SAP R/3 System determines the following values, based on the splitting rules:
Splitting Based on the PERS Rule:
Cost- Element |
Portion MST |
Split plan costs MST |
Portion FST |
Split plan costs FST | |
420.000 |
2/5 |
$1,000 * 2/5 = $400 |
3/5 |
$1,000 * 3/5 = $600 | |
430.000 |
2/5 |
$1,500 * 2/5 = $600 |
3/5 |
$1,500 * 3/5 = $900 | |
Splitting Based on the ROH Rule:
Cost element |
Portion MST |
Split plan costs MST |
Portion FST |
Split plan costs FST |
400.000 |
20/120 |
$1.200 * 1/6 = $200 |
100/120 |
$1,200 * 5/6 = $1,000 |
404.000 |
20/120 |
$2,400 * 1/6 = $400 |
100/120 |
$2,400 * 5/6 = $2,000 |