Activity Type Planning 
Activity type planning covers both production cost centers where the cost center output can be defined relatively accurately and administrative cost centers where the cost center output can only be calculated by making certain assumptions.
As a general rule, the goal of activity type planning is to capture the activity quantity to be provided by the cost center in the given period, the capacity of the cost center, and the price to be charged to the other cost centers for delivery of this activity. If activities have been planned on other cost centers, then the demand from these cost centers is displayed as scheduled activity. It is also important to be aware of seasonal variations, since some activity levels will be steady for the whole year and others will vary with the period.
Prerequisites
You have defined the planning layouts in Customizing for Create Planning Layouts for Activity Type Planning under
Controlling
Cost Center Accounting Planning Manual Planning
User-Defined Planning Layouts
.If you want to use BW Integrated Planning, you have enabled the following:
Cost Center: Activity Output and Price Planning (FCOM_IP_CC_ACTOUTPUT01) Web Dynpro application configuration
Cost Center: Activity Type Planning by Years (/ERP/COOM_A25_IRQ0001) query
Cost Center: Activity Type Output Price Planning by Periods (/ERP/COOM_A26_IRQ0003) query
Cost Center: Activity Type Price Planning by Periods (/ERP/COOM_A26_IRQ0002) query
Cost Center: Activity Type Output Planning by Period (/ERP/COOM_A26_IRQ0001) query
Features
Activity Types
Before performing activity type planning for a specific year, it is important to check the master data for the activity type – especially the activity type category and the plan price indicator.
Activity types are used as follows:
To determine the quantity-based output of a cost center
The plan activity quantities of production and service cost centers must be reconciled with the master production schedule in logistics. This determines the required plan activity quantity, as well as the plan capacity.
To control the activity quantities on the cost centers
This enables you to measure the operating rate or the rate of capacity utilization of a cost center.
In addition to manual planning of activity quantities, you can also use indirect activity allocation to plan activity quantities automatically. For more information, see: Indirect Activity Allocation.
Key Figures
The key figures that you plan for the activity types depends on the type of cost center providing the activity (production or administration) and whether you intend to enter the prices for this activity manually or have the SAP system calculate them for you. If you calculate the prices iteratively then the SAP system takes account of the activity relationships between the relevant cost centers.
You can define key figures for each period. The overview screen for activity type planning displays the average values of the key figures.
Price Calculation
The Plan activity and Capacity values are used in iterative price calculation and can be analyzed in the information system. Whether you use planned activity or capacity as a basis for price calculation depends on how accurately you are able to plan your activity levels and to what extent you wish to take account of seasonal output variations in your activity prices.
Splitting According to Equivalence Numbers
In addition to using planned activity or capacity as a basis for price calculation, you can plan using equivalence numbers. Equivalence numbers are weighting factors used to apportion activity-independent plan costs to the activity types. The activity-independent plan costs apportioned in this way are also used in iterative price calculation.
You can select the following types of equivalence numbers:
The same equivalence number for all periods
In the overview screen, enter distribution key 1 (equal distribution) for the equivalence number. If you want to change this value later, simply change the equivalence number in the overview screen.
Differing equivalence numbers in the individual periods
Go to the period screen and enter separate equivalence numbers for each period.
For more information about equivalence numbers, see Plan Price Calculation.
Predistribution of Fixed Costs
If you are using standard costing based on marginal costs, you do not allocate the fixed costs proportionally to the operating level. Instead, you use predistribution of fixed costs to ensure that the fixed costs are debited to the cost centers consuming the activity. In activity type planning, you can overwrite the default value for the checkbox Predistribute fixed costs in the activity type master data, if you have included this attribute in your planning layout. This checkbox determines whether or not the fixed costs incurred (due to producing a given activity) are to be distributed in advance to the cost centers receiving the activity.
Posting of Credit Records
During activity type planning, the SAP system creates a credit record (unspecified credit) that is posted using a secondary cost element. This credit record is always based on the planned activity quantity of an activity type and its price on the corresponding cost center. You can store this default value for the cost element in the master record of the activity type, and overwrite it for each cost center. This credit posting ensures that the sender cost center can be credited in full, irrespective of the planned activity inputs. In the cost center report, the system displays a credit of the corresponding cost center, even if activity input was not yet posted. With each activity input, the system reduces the credit on the sender by the activity quantity consumed.
During reconciled planning (planned activity quantity = total of the activity inputs), the unspecified credit record is equal to zero (quantity-based and value-based).