Cumulative Processing of Cycles

Use

Assessments , distributions or periodic repostings are usually executed by period . This means that values posted to a sender in a given period are allocated by the system on the basis of the tracing factors that were entered in this period.

If the tracing factors or the sender amounts to be allocated experience strong fluctuations, you cannot assign the allocated costs according to their source if you are using period-based processing. Cumulative processing of the tracing factors or sender values lets you smooth out these fluctuations. It does this by spreading the allocations across periods.

Example Example

A publishing company produces magazines that appear once or twice each month, as well as magazines that appear less frequently. The administration costs are assessed to the cost centers, using monthly sales as the tracing factor.

Without cumulative assessment, overhead costs are not applied to magazines in the months in which they do not appear. Yet their production still leads to administration costs in such months. These administration costs would additionally debit the magazines that appear at least once each month. Over a longer period of time, the magazines that appear at least once each month would carry too great a portion of the administration costs, and the remainder would carry too small a portion.

With cumulative assessment, the allocation of the administration costs is spread across the months. The system debits magazines that do not appear in a given month for administration costs according to their portion of the cumulative sales.

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In some countries, the smoothing of allocations is a legal stipulation. Cumulative allocation offers a way of meeting these legal requirements.

There are also ordering parties (for example, in the public sector) who demand a smoothing of allocations to exclude manipulation of expenses.

End of the example.

Prerequisites

To execute cumulative processing effectively,

The sender-receiver relationships must be stable within the fiscal year.

You are not allowed to delete any senders or receivers within the fiscal year. The system checks this condition when you execute cumulative processing.

If you delete senders or receivers that existed in prior periods, but are now no longer valid or no longer exist due to master data checks or cycle changes, this will lead to incorrect allocations.

It is not a problem, however, if you enlarge the allocation network.

You should use the sender rule Posted amounts and the receiver rule Variable portions .

It is only this rule combination that allows you to execute cumulative processing on the sender and on the receiver side.

Note Note

You can not carry out a collective start of cumulative and non-cumulative cycles.

End of the note.

Features

Executing Cumulative Processing

If a cycle is executed cumulatively, the sender amounts posted up to the current period are allocated on the basis of tracing factors to the receivers. Cumulative processing always cumulates values starting from period 1.

The system also cumulates the calculated allocation amounts per receiver. It then posts them in the current period, minus the amounts already allocated to each receiver in the previous periods. This ensures that the postings in the prior periods remain unchanged.

Note Note

The system only includes the amounts on the receivers that were posted in the previous periods also using the corresponding cumulative processing.

End of the note.

If you use cumulative processing for a period interval and have already posted cycles from the to period, then the SAP System reverses all periods from the to period up to and including the last posted period. The system issues an online message to confirm this. A message is also logged in the background.

Caution Caution

You should not change the Cumulative indicator in the current fiscal year.

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Scaling negative tracing factors is based only on the cumulative overall tracing factor for a receiver, and not on the values of the tracing factors in individual periods (see: Scaling Negative Tracing Factors )

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The system provides a limited form of cumulative allocation for assessment to the Profitability Analysis component (CO-PA). The posted sender values are allocated by period to Profitability Analysis. The tracing factors, however, are accumulated across periods. This means that no smoothing of the allocated sender amounts occurs across periods. However, there is a smoothing of the tracing factors for the allocation from the senders to the receivers.

End of the caution.

Reversing Cumulative Processing

If you want to reverse a cumulative processing, the reversal must be executed to the last updated period (inclusive).

For online execution, you carry out the reversal of the subsequent, already updated periods, using a dialog box. However, the reversal is not executed in the background if subsequent periods have already been updated.

Example Example

You want to reverse an accumulated cycle in period 3. However, periods 1 to 5 have already been updated. You can only execute the reversal of period 3 if you also reverse periods 4 and 5.

End of the example.