Example: Cost Distribution on Time Axis and in PMIS/SMIS
Function
In the maintenance- and service order, the distribution of planned costs on the time axis depends on the scheduling of the planned resources. For example, this is the case if the length or work of an operation is stretched out over a month or a posting period.
Furthermore, the costs in the information structures of the information system are updated in the month, which is detemined depending on the fiscal year variant of the controlling area.
Costs are not updated in the information system in the periods in which they were incurred.
Business Environment of the Example
Order-/Operation Data
- In a maintenance- or service order, an operation with 100 hours was planned and the start date was set for the 21.10.2005.
- It is scheduled in advance.
- The work center has not yet been dispatched.
- The standard offer foresees a capacity of 10 hours a day.
- The work starts at 08:00:00 and ends at 18:00:00.
- The individual capacity is 1, rate of capacity utilization, overload 0%.
- Work is only performed on weekdays, that is 5 days of the week, public holidays.
- The work is valuated with 100 EUR an hour.
- Surcharges are not foreseen.
- The tariff is the same for all periods.
- The fiscal year variant foresees that the posting periods correspond to the calendar months, for example, period 01.2005 = January 2005.
- EUR is the statistics currency.
- "Month" is the period unit of the information structures.
Cost Distribution in the PMCO Table and Cost Update in the PMIS
Scheduling result
- The work starts on the 21.10.05 at 08:00:00 and ends on 04.11.05 at 18:00:00.
- This corresponds to 10 work days, of which, according to the factory calendar, 7 are in October and 3 in November.
- The costs are NOT distributed by work days, here in the ratio of 7:3 for the months/periods 10.2005 and 11.2005.
- Costs are distributed by calendar days.
- Out of the 15 calendar days, 11 are from October 21 – 31.10.2005 and 4 are from November 01. – 04.11.2005. The share of the months/periods 10.2005 and 11.2005 are 11/15 and 4/15. Out of a total of 100, this corresponds to 73.33 for 10.2005 and 26.67 for 11.2005.
- Only whole-number amounts are taken into consideration. This gives 73 hours for 10.2005 and 26 hours for 11.2005.
- The rest is added to the month/period with the highest remainder, here 11.2005.
- The end result is:
- For period 10, planned costs of 73 * 100 = 7,300.00 EUR are incurred.
- For period 11, planned costs of 27 * 100 = 2,700.00 EUR are incurred.
In cost accounting (totals records in the tables COSP or COSS) and in Plant Maintenance/Customer Service (table PMCO), the costs are posted in the value fields intended for the relevant periods.
In this example:
- PMCO-WRT10 = 7,300.00
- PMCO-WRT10 = 2,700.00
As the fiscal year variant foresees equivalence of posting periods and calendar months, the key figure Total Planned Costs - in the information structures S061, S062, S065 and S115 for the update delivered in the standard with the period unit month - is updated with the value 7,300.00 for 10.20005 as well as 2,700.00 for 11.2005.
Peculiarities for Calendar-Year-Based Fiscal Year Variants
If the fiscal year variant of the controlling area concerned is not based on the calendar year, or if a so-called non-calendar fiscal year, then the posting periods do NOT correspond to the calendar months.
Example
A fiscal year begins on the 01.04 of the respective calendar year, that is, the posting period 01.2005 = April 2005.
The costs of the posting period 01 are posted to the cost accounting tables named above (COSS and COSP) and to the table PMCO in the value field intended for this period, here PMCO-WRT01.
The affected cost key figures of the information structures, S061, S062, S065, and S115 are updated with the period unit "month" for April 2005 for the update delivered with the standard.
- For this constellation the reporting of Controlling is NOT comparable with the statement of the PMIS or SMIS in relation to the period assignment of the costs.
- Likewise, the following problems arise, if the fiscal year periods defined in Financial Accounting do not correspond to calendar months, or if the period unit day or week was chosen in the information system.
- As all costs are condensed to the first day of the posting period during the update of cost key figures, the following errors can occur.
Case 1)
The posting periods in Financial Accounting do not correspond to the calendar months and the period units of the information system are set to months.
This leads to the planned costs or actual costs not appearing in the month of the posting operation in the information system, but in another month.
In Financial Accounting the posting period 11.05 is defined from the 30.10.05 to the 30.11.05. Posting of actual costs is performed on the 25.11.05. This posting belongs to the posting period 11.05. The first day of the posting period is the 30.10.05. The costs appear in the information system in the month 10.05.
Case 2)
The period units of the information system are set to days or weeks.
- Planned costs or actual costs only appear in a few days / weeks, none of the other periods have planned costs or actual costs.
In Financial Accounting the posting period 11.05 is defined from the 01.11.05 to the 30.11.05. Posting of actual costs is performed on the 25.11.05. This posting belongs to the posting period 11.05. The first day of the posting period is the 1.11.05. The period units in the information system are set to weeks. The costs appear in the week 44/05.
Possible Solutions
Only use the period unit "month" or posting periods if you want to perform cost analyses in the information system.
- Use Customizing transaction OMOS to change the control of the update of information structures S061, S062, S065, and S115 to the period unit "posting period" and enter the relevant fiscal year variant. This is only necessary if you are using the information structures, that is, if the update is active.
- This also applies to all internally-defined information structures in which you update cost key figures on the basis of table PMCO.