Actual Cost Splitting 
Use
Actual cost splittingmakes it possible to divide costs into fixed and variable portions. You can also use it to carry out target/actual comparisons and to calculate actual prices.
If you have posted actual costsexclusively to cost centers, these costs must be apportioned (split) on the activity types. It is only in this way that you can compare the actual costs with the target costsof the activity types and display the variances by activity type.
The actual costs are split in two stages:
In the first splitting step , the system distributes actual costs by cost element to the activity types based on the target costs or target quantities.
If no target costs exist for a cost element, the system uses the target costs of the assigned cost element group to determine a tracing factor for the first splitting step.
This entails:
The distribution of primary costs, based on the target costs.
The distribution of secondary costs( indirect activity allocation) based on the target quantities, if these exist. If this is not the case, the distribution is based on the target costs.
By splitting costs you can compare actual costs directly with target costs.
A second splitting step is necessary if:
No target costs or quantities exist for the cost element or cost element group. In this case, the basis for actual cost splitting is missing.
Activity- in dependent target costs or quantities exist. In this case, the portion of actual costs corresponding to the activity-independent target costs (or quantities) remains on the cost center.
In the second splitting step, the actual costs are distributed on the activity types according to splitting rules. If you have not defined any splitting rules for a cost center, the system splits actual costs based on the equivalence numbers for the activity types.
The system treats actual costs as fixed costs after the second splitting step.
To further compare actual costs with target costs, the system also distributes the plan and target costs based on the same tracing factors.
Plan cost splitting uses only the second splitting step.
Caution
Direct account assignment of activity types has an effect on actual cost splitting (see: Actual Postings to Activity Types ). The system requires that the costs assigned directly to the activity types are assigned correctly, and in full, to the activity types. Directly assigned activity types do not therefore take part in the first splitting step. The system simply splits the cost into fixed and variable. In the second splitting step, the system also splits the activity-independent costs on the directly assigned activity types (see: Example of Splitting After Account Assignment to an Activity Type ).
Prerequisites
To define splitting rules, go to the Implementation Guide (IMG) under
Controlling 
Overhead Cost Controlling Cost Center Accounting Actual Postings Period-End Closing Activity Allocation Splitting. 
Note
If you not made any settings for splitting in the IMG, the splitting is based on equivalence numbers.
Features
To define splitting rules you first create a splitting structure . A splitting structure contains one or more assignments in which you store splitting rules for the corresponding cost element(s) or cost element groups. You can restrict the selection of cost elements or cost element groups, as well the activity types on which the costs are split.
Splitting methods are assigned to the splitting rules. These methods specify how the costs are split. Based on the splitting methods, which are set as fixed in the SAP System, you can split actual costs according to the following criteria:
Activity quantity
Equivalence number
Capacity
Output
Scheduled activity
Statistical key figure (quantity)
Statistical key figure (maximum quantity)
No splitting is executed
You can also use weighting indicators to control whether tracing factors are to be weighted for the cost splitting. Set the indicator if the individual tracing factor values use different units of measure. If the Conversion indicator is active, the values are multiplied with the equivalence numbers of the activity types. In this way the different units of measure remain comparable to one another.
Actions
To run the actual cost splitting function without calculating variances in the Cost Center Accounting initial screen, choose
Cost centers Actual postings Period-End Closing Allocations Splitting.
See also: