Time Dependency of Accrual Calculation

Use

You can define the overhead structures and the accrual data for given validity periods.

The assignment of an overhead structure to a controlling area is valid for the defined posting periods.

Example Example

Until now you have used only the target=actual method for accrual calculation. As of fiscal year 1996 you wish to calculate additional accruals with the percentage method. You define the corresponding overhead structure and the actual/plan assignments for the periods 001/1996 to 012/1999. If you wish to assign still another overhead structure as of 1998, you must limit the first assignment to periods 001/1996 to 012/1997 and assign the new structure to take effect as of period 001/1998.

End of the example.

The overhead rates are valid for the given time periods. If system maintenance reveals overlaps with existing intervals, the system automatically subdivides these intervals. You can define different validity periods for plan and for actual rates. The system display compares these with one another. During posting, the system also combines rows that have the same contents.

Example Example

You have set a plan rate of 10% for all of 1996. You set the following percentage rates in the actual:

End of the example.

From 001/1996 to 003/1996	10 %
From 004/1996 to 004/1996	12 %
From 005/1996 to 005/1996	10 %
From 006/1996 to 006/1996
From 007/1996 to 012/1996	15 %

If you enter 12% in actual for May and June, nothing will change for the plan rate (10% for all of 1996).

In June, the system merges the rates for April and May and extends them into June.

This results in the following in actual.

From 001/1996 to 003/1996	10 %
From 004/1996 to 006/1996	12 %
From 007/1996 to 012/1996	15 %

Note Note

The system stores overhead rates internally with the date. When you execute accrual calculation, planning transactions use the first day of the period and actual transactions the last day when referring to the data. For the "valid as of" date, the first day of the accrual calculation period or the last day of the "to" period is updated and displayed in the where-used record.

End of the note.

Credit objects are valid to a specified date.

Example Example

Up to the end of 1995, secondary wage costs are calculated for accrual on the cost center "Accrual Calculation, Non-Wage Labor Costs". As of 1996, you want to use an order instead of a cost center.

End of the example.

Time period	Cost element	Cost center	Order
012/1995	434.000	ABG-LNK
012/1999	434.000		9A00-LNK

Note Note

Credit objects differentiated according to business area have priority over undifferentiated ones.

End of the note.


CCode	BArea	To period	CElm	CCtr	Order
0001		012/1995	434.000	ABG-LNK
0001		012/1999	434.000		9A00-LNK
0001	0100	012/1996	434.000	ABG-LNK

Cost center ABG-LNK is used for business area 0100 until the end of 1996, and order 9A00-LNK as of the beginning of 1997. The same order was also used for other business areas in 1996.