Suppose a television station wants to use the SAP system to manage the costs for a special telecast. The television station does the following:
The station first creates a general cost object for the telecast. This general cost object contains the following information:
Name of the program
Person responsible for the telecast
Business area the program is assigned to
Currency in which the costs will be carried
The station calculates the planned costs for the telecast by creating a unit cost estimate containing the following information:
Planned expenses for travel, hotel, and so forth
Services purchased from external providers
Internal activities required to produce the telecast
Materials required to produce the telecast
The station collects the following actual costs with reference to the general cost object:
In the Financial Accounting
component, the station enters the G/L account postings for expenses such as travel and hotel costs with reference to the telecast.
In the Controlling
component, the station specifies the telecast as the receiver for the allocation of internal activities.
In the Materials Management
component, the station specifies the telecast when it enters a material withdrawal.
Once the telecast has been produced, the station settles the actual costs incurred to a profitability segment. In Profitability Analysis
, the costs of producing the telecast are compared with the revenues.