Activity-Based Costing
Technical name: SAP_BW_CO_BUSINESS_PROCESS
Topic Area
This topic area comprises all Business Warehouse reports for analyzing business processes in Controlling/Cost Management.
For background information on the concept of roles, refer to Roles in Controlling .
Structure
Tasks in the Business Information Warehouse
There are two types of reports in activity-based costing: analysis reports and regular reports. While the tasks of a cost accountant include ongoing analysis of the company’s business processes, the process manager is mainly interested in periodic information on the particular business processes for which her or she is responsible.
The reports provide answers to questions such as the following:
Which processes experienced cost overruns or underruns?
What costs were incurred on the processes? What are the variances?
How expensive is it to perform a particular business process?
The individual tasks:
Regular reports on costs and allocations on business processes
Analysis of the costs and allocations on business processes
Analysis of the business process quantities
Analysis of the business process prices
Statistical key figures posted to business processes
In the section Use in the relevant InfoCubes, check whether the workbook can be used in your company:
Task Area
Task |
Workbook |
InfoCube |
1. Business Process: Regular Reports on Costs and Allocations Regular reports for each area or for individual processes. Comparison of plan costs, actual costs, and target costs for processes with different time horizons; TOP N list of internal and external activities for business processes; cost reports on the current situation with projections for the entire year |
Process (Range): Costs – Plan/Actual Situation Process (Detail): Costs – Plan/Actual Situation Process (Range): Plan Costs – Situation Process (Detail): Costs – Target/Actual Situation |
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2. Business Process: Analysis of Costs and Allocations Comparison of plan costs, actual costs, and target costs for processes with different time horizons; cost reports on the current situation with projections for the entire year |
Process (Range): Analysis – TOP N External/Internal Activities |
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3. Business Process: Activity Quantities Regular reports and analysis reports for each area or for individual processes; comparison of planned quantities and actual quantities for processes with different time horizons; comparison of capacity, scheduled activity, and output (plan) |
Process (Detail): Analysis – Plan/Actual Business Process Quantity Process (Range): Analysis –Plan/Actual Business Process Quantity Process (Detail): Quantity Planning – Current Year/Compare Previous Year |
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4. Business Process: Prices Regular reports and analysis reports for each area or for specific processes; detailed analysis of prices (with or without cost component split) |
Process (Detail): Business Process Price – Plan/Actual – Periods Process (Detail): Analysis of Business Process Price, Split Process (Detail): Analysis – Process Costs - Plan/Actual Process (Range): Analysis –Business Process Price – Plan/Actual |
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5. Business Process: Statistical Key Figures Regular reports and analysis reports for each area or for individual processes; comparison of planned and actual quantities of statistical key figures with different time horizons. |
Process (Range): Analysis –Statistical Key Figures Plan/Actual Process (Detail): Key Figure Planning – Current Year/Previous Year Process (Range): Statistical Key Figures – Plan/Actual Situation |
Integration
Roles are also available for the following topic areas in Controlling:
Management: Cost Centers (Regular Reports)