Periodic Allocations in SAP Controlling Continued

Sender and Receiver Rules

You can combine sender and receiver relationships using the rules above.Sender values can be posted values, fixed amounts, as well as fixed prices. If you use posted amounts, you can work with plan and actual values. You can specify a percentage under 100%, which leaves a corresponding amount on the sending cost center. For example, on the cafeteria cost center, this enables you to take into account that the cafeteria employees also use the resources in the cafeteria.On the receiver side , you can store fixed amounts, fixed percentages, fixed portions, and variable portions as rules.The tracing factor of the variable portion indentifies a posted value on the cost center as an allocation base. Moreover, you specify whether the variable portion is to consist of costs, consumption, statistical key figures, or activities. You can use plan or actual values as an allocation base.

Indirect Activity Allocation

Indirect activity allocation automatically assigns activity quantities in actual and plan. In contrast to direct activity allocation, you define keys (tracing factors) to allocate activities to the receivers. Indirect activity allocation, like the other periodic allocation methods, uses segments and cycles in order to define sender and receiver relationships. You set the processing method for each segment individually, which means a cycle can include multiple methods.
In the indirect activity allocation framework, costs are allocated under an internal activity allocation cost element (secondary cost element category 43). The cost element assignment defaults from the activity type master record to the cost center/activity type plan, where it may be overwritten. Cost centers serve as senders in an indirect activity allocation. The receivers on an indirect activity allocation can be other cost centers, WBS elements, internal orders, cost objects or business processes.Depending on the category of the activity type to be allocated, you can choose between two different allocation approaches:
Ÿ You manually enter the sender activity quantity.
 The R/3 System inversely determines the sender activity quantity based on rules that you define.

Actual Activity will be entered for the Sender

For most activity types, you can determine the total activit y quantity provided by the sending cost center. You use an indirect activity allocation to distribute these posted activity quantities from the senders to the receivers as defined in the segments of the indirect activity allocation cycle.For activities which can be measured and posted on a sender object, you create a manual entry, indirect allocation (activity type category 3) activity type. You enter the activity to the sender cost center with an event-based posting.You generate the posting to the receivers by executing the indirect activity allocation. The allocation segment must use the sender rule “posted quantities”. Any receiver rule other than fixed quantities may be used.

For example, although you measure the time your inspectors spend on the “tester“ activity, you do not measure the time spent testing items for each production cost center. You therefore know the sender total activity quantity, but not the individual receiver values. However, you can relate this activity to the number of tested items for each production cost center, information which is available as a statistical key figure from the Logistics Information System (LIS). Using the indirect activity allocation, you allocate the total tester activity (in hours) to the receiving cost centers based on each
cost center‘s proportion of the total number of tested items.

Actual Activity will not be entered for the Sender

For activity types where produced quantities cannot be determined, or determined only after a great  deal of effort, executing the indirect activity allocation determines both the sender and receiver activity quantities with the following approaches:

With receiver tracing factors
With explicit entries in the segment definition (as a sender or receiver fixed quantity).For this form of indirect activity allocation, you create a category 2 activity type (inverse determination, automatic allocation). The corresponding segment must use either the sender rule “quantities calculated inversely” in combination with any receiver rule, or the identical sender and receiver rules “fixed quantities”. If you use sender rule “quantities calculated inversely”, you can enter sender-specific weighting factors (default value = 1) to define the relationship between the tracing factor unit of measure and the activity type unit of measure.

For example, it may be difficult for you to measure the time your testers spend performing a specific test because of the variety of activities in which they are involved. Again, you can relate this activity to the statistical key figure describing the number of items tested for each production cost center. By performing sample measurements, you determine that it takes on average 15 minutes (0.25 h) to test an item, and you establish this as your sender weighting factor. With this data, the system calculates the allocation of tester hours to each production cost center and the total tester hours performed. You can also establish receiver-specific weighting factors where the activity type/tracing factor relationship is not consistent for all receivers. In our example, you would use this approach if the time to test items for “Production 4260” is not the same as the time to test items for “Production 4270”.

Running More Than One Cycle

If you wish to be more economical with the allocation process, you can create separate cycles. If a cycle contains an error, then you only need to repeat that cycle, and not the entire process. You can also create a modular allocation process, in which the allocations are processed separately.A dependent cycle uses the results from the previous cycle. You need to execute dependent cycles in the correct order, to enable the values to be processed correctly. You can enter more than one cycle, and the order in which they are to be processed, on the execution screen.

Independent cycles can be processed in parallel if they have the same allocation type. To do this, you need to assign the cycles to various cycle flow groups in the header data of the cycle You cannot process cycles in a cycle flow group in parallel. You can only start cycles that belong to different cycle flow groups in different modes at the same time, or if you use background processing.Once processing is complete, you can check for errors using a processing log. You can analyze all of the errors that occurred, using the information provided by the R/3 system.

The segment relationships within a cycle can be defined so that repostings and allocations of cost centers with different segments (a cost center is also a cost receiver) take place. Cost centers that were already credited can thus be redebited during cycle processing. To guarantee that the cost centers are definitely credited, the R/3 System iteratively processes all the sender and receiver relationships defined in a cycle. The segments are run until each sender is credited as defined by the sender value.
If you deactivate the iteration indicator in the cycle header, the system processes the segments in their sequence. This type of processing is faster than iterative processing.Cycles cannot iterate with each other, even if the cycles are the same type. Therefore when you create a cycle, ensure that cost centers with the same allocation relationships are processed in the same cycle.

Reversing and Reposting Segments

Many organizations have to change allocations from past periods. They need to change allocations belonging to prior periods. Audit corrections, information that is received after period-end closing, and simple errors, mean that corrections are necessary even months after allocations were finished. Segment reversal and rebooking involves taking segments from a previous period and posting a new allocation in the current period (using corrected reference data from the previous period).The segment reversal deletes the allocation postings for the selected segment by reposting the results with reversed +/- signs. The data for the current period-end closing transaction is not changed. Segment reversal and rebooking deletes the allocation but retains the component data. If required, you can correct data from the previous period for a particular segment or segments. You can change statistical key figures, switch round +/- signs, select different receivers, and make any other corrections necessary. You can use the rebooking functions only in combination with the reversal function: a separate transaction for rebookings does not exist.

Although the period that is to be reversed is normally closed, this does not have to be the case. However, allocations belonging to the previous period must have used the cycle and the segments, and the current period must not be closed. You do not need to repeat period-end closing for the previous periods; reporting remains consistent for all the periods in question.Segment adjustment is possible for assessment, distribution, and for periodic repostings. Note that individual segments are reversed and rebooked, but not whole cycles. Iterative relationships between cycles are not included. This could cause inconsistencies and errors if you do not reverse and rebook iterative segments at the same time.

Manual Cost Allocation

Manual cost allocation lets you post primary and secondary costs manually. Unlike the reposting of costs, which reduces the original debit line on the cost center, under manual cost allocation, a separate credit line is written to the sender.You can avoid having to make time-consuming settings in Customizing by using manual cost allocation for simple allocations . Manual cost allocation also lets you adjust incorrect secondary postings and import data from external systems. Such adjustments do not involve a reversal, but a new allocation.

You can use manual cost allocation for all cost element categories. An exception to this is category 43 (allocation of activities/processes) which may only be used for activity allocation. Senders and receivers include cost centers, internal orders, WBS elements, business processes, networks, activities, customer orders, cost objects, and real estate objects.

Note that you can use manual cost allocation for actual data only.If you carry out period-based allocation following manual allocation, ensure that all the cost elements used in the manual posting are contained in the allocation scheme for automatic allocation.Costs that are debited to a cost center by manual cost allocation cannot be further debited using periodic reposting. Periodic repostings are used only to correct postings, and should be carried out before the allocations (manual or automatic) take place.

Template Allocation in Actual

The template allocation is used to calculate the quantities that are consumed from each individual receiver cost center.The cost calculations are products of the quantities and the prices. To calculate the needed data, the template uses R/3 standard or user-defined functions . The templates make it possible to reference specific field contents and to carry out complex algorithms using operative data from the R/3 system.The template allocation can be made to a cost center as activity independent or dependent.A requirement for the template allocation to a cost center is to assign a template of the cost center, which occurs when you enter the template in the master data of the corresponding cost center. You can base the allocation on periods or fiscal years.For template allocations, receiver objects can be cost centers, cost center/activity types, profitability segments, cost objects and business processes.

Template Definition

The template is a dynamic tool that uses formulas and Boolean (true/false) logic to calculate values on a table (row/column) structure.You can enter an object yourself (for example, cost center 1000 / activity type 1410) in the object column, or you can have the system determine this for you during the time of evaluation (for example, the cost center of a specific cost center category).You can use it to set the value of an item to active or inactive, to define conditions that are checked during the evaluation or to set requirements for allocations.During the activity independent template allocation, the variable quantity factor determines the planned sender-output quantity by multiplying the output quantity of the receiver object with the variable factor. You can enter a constant value for the factor, or allow the system to calculate it automatically during the time of evaluation. The fixed planned quantities represent fixed consumption quantities that you enter as constant values or allow the system to calculate automatically during the time of evaluation.

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