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Use

You use the budget structure in the Budget Control System (BCS), you define budget structure elements for which budget postings, such as actual/commitment postings, can be managed for each FM area/fiscal year.

Using a budget structure is not compulsory for BCS, but it does provide a number of functions that give a function-specific overview for the budget execution of relevant Funds Management account assignments (FM account assignments), and also enables a number of other budget management functions:

  • In a budget structure, you can select the account assignments (budget addresses) for which budget is to be distributed for budget execution, or to which posting can take place from the FM account assignments in an FM area. You define these FM account assignments as Budget Addresses .

  • At the same time as selecting budget addresses, you can also select the FM account assignments to which actual and commitment postings are made. You define these FM account assignments as Posting Addresses .

  • You can define a hierarchy-independent assignment of posting addresses to budget addresses in a derivation strategy. This enables you to group several posting addresses into one corresponding “budget-bearing” budget address. This way you can enter actual and commitment postings for these addresses, whereas the budget available for this is managed in a central FM account assignment.

Features

Standard delivery

You can also use BCS in Funds Management without a budget structure. If you do not use a budget structure, by default you can still post budget data and actual/commitment data on all FM account assignments of an FM area/fiscal year. Each FM account assignment carries out the function of a budget address and a posting address.

Versions and year-dependency

The budget structure in BCS is year-dependent. You must create a new budget structure with the corresponding budget and posting addresses for each new fiscal year.

To do this, you can use the budget structure from the previous year as a template when creating a new budget structure, by using the function Copying Budget and Posting Addresses .

When you define budget addresses, you group them in a budget structure using Transaction FMBSBO. However, for posting addresses, these are not grouped in a budget structure. They are defined per fiscal year and posting ledger (transaction FMBSPO).

The budget addresses assigned in a budget structure can be used in all versions in the fiscal year. You can also use a different budget structure for specific versions and thereby link a different selection of budget addresses. You define the settings in the Customizing of Funds Management, under   Master Data   Use of Account Assignment Elements   Budget Structure (BCS)   Define Settings for the Budget Structure.  

User-defined budget control

Budget distribution in BCS is not restricted to master data hierarchies and allows assignments in all hierarchies. You define this assignment between posting addresses or FM account assignments and the corresponding budget addresses in an account assignment derivation.

If you do not define an account assignment derivation, SAP standard supports a 1:1 assignment. In practice, this means that the corresponding budget must exist for each FM account assignment on which consumables in the form of actual/commitment are posted.

For more information, see Account Assignment Derivation .

User-defined budget structure functions

In BCS, you can choose which functions of the budget structure you wish to use in your organization. For an overview of the possible function combinations, see Overview of Budget Structure Scenarios in the Budget Control System .

Example

The following graphic shows the advantages of the budget structure in BCS using a simplified organizational structure. By default, all FM account assignments in the FM area are both postable and budgetable without the budget structure. Using a budget structure allows you to define differing budgetable and postable FM account assignments. Account assignments that are not relevant (here 1.1) are not supported. By using a derivation strategy, you can define a link (assignment) between the posting addresses ( 1.1.1 and 1.1.2 ) and the corresponding central budget address (1).

Posting addresses can also be defined as budget addresses (however, this is not the case in the examples below).

Using a budget structure in BCS

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See also:

For a detailed example of using derivation strategies in BCS, see Availability Control Object .