SAP Controlling Planning configuration Continued

In SAP Controlling Planning configuration here we are going to further discuss regarding profile planning and relevant issues.In the planner profile , you can assign more than one planning layout to each planning area. You use the item number to specify the order of the planning layout in the planning area.In the planner profile, you can specify the following planning conditions:

- You use the default parameters screen to enter default values in the planner profiles for a planning layout, and to specify that they may not be overwritten by the user. It is possible to use the same planning layout more than once and assign different default values to it.
- By assigning an authorization group to another planner profile, you can control the planning authorizations. This is particularly important for decentralized planning.You can ensure that the planning is restricted to the given area.For manual planning in different planning areas, you can change the planning layout during your planning meeting. You can go to the next assigned planning layout in the in itial screen, or in the overview screen, by using the "Next layout" and "Previous layout" function.You can define a planner profile with settings for overhead cost planning, profitability analysis, and Profit Center Accounting.

Planning Statistical Key Figures

You can plan statistical key figures in order to:
Calculate ratios in cost centers, such as cost per employee
ŸCreate receiver tracing factors (allocation factors) for periodic allocations (e.g. assessment, distribution)
There are two different types of statistical key figures:

ŸFixed value
ŸTotals value
If you plan a fixed value statistical key figure, such as Employees, you enter the quantity of employees assigned to a cost center. The system displays the average value for all planned periods in the overview screen. In the periodic screen you see the planned quantity for each period.If you plan a totals value statistical key figure, such as the number of long-distance calls, the entered quantity is distributed to the periods according to the assigned distribution key.Statistical key figures can be planned directly on a cost center, or dependent on activity types. SAP provides Standard-Layout 1-301 for activity-independent and Standard-Layout 1-302 for activitydependent statistical key figure planning. You can access both with the Standard-Profile SAPALL.You can also transfer statistical key figures from the Logistics Information System (LIS).

Primary Cost Planning

Activity-independent primary costs, classified by cost elements, are planned on cost centers by plan version.If you plan activity-independent primary costs, you can only plan fixed costs. For cost centers using activity types, these planned fixed costs are assigned to the activity types of the cost center based on the equivalence numbers in the plan, or based on the plan splitting structure. In activity price calculation these fixed costs are taken into account to calculate the fixed portion of the activity price.You can use the Standard-Layout 1-101 included in the Profile SAPALL to plan activity independent primary costs.

Activity Type Planning

Activity types serve as a measurement of cost center performance. They describe the quantity output of a cost center and can be used to determine an operating rate and target costs.Activity types are allocated under a secondary cost element, which is stored as a default value in the activity type master record.The activity price is determined per cost center/activity type either manually or in automatic activity price calculation:

ŸYou can set manual activity prices for your cost center/activity type combination if the activity price is fixed within your company and unaffected by any internal exchange of activities.In automatic activity price calculation, all primary and secondary costs planned as activity dependent or activity-independent for the appropriate cost centers are included in the activity price.

ŸIf several activity types are planned on a cost center, the activity-independent plan costs are broken down (split) onto these activity types for activity price calculation. You can accomplish this by entering equivalence numbers along with each planned activity type, or with plan cost splitting.The unit price for an activity type is calculated by dividing planned costs for an activity by the planned quantity of activity type units. Alternatively, the capacity of a cost center to produce a given activity type can be used in calculating the fixed portion of the activity price.For activity type planning, SAP provides the Standard-Layout 1-201, assigned to the standard planner profile SAPALL.

Activity-Dependent Primary Cost Planning

Activity-dependent primary cost planning enables you to plan primary costs on a cost center that are dependent on the work performed by the cost center, in terms of activity type quantities.After completing activity type planning, you can plan the costs dependent on these activities in fixed and variable portions. Variable costs are the costs incurred in proportion to the quantity of activity produced. If the cost center produces several activities, you may plan fixed costs on the basis of the individual activity types, along with the activity-independent costs already planned on the cost center itself. This means that the activity type price can include two fixed cost portions:

Ÿ Activity-independent plan costs for the cost center
Ÿ Activity-dependent fixed plan costs for the activity type
SAP provides the Standard-Layout 1-101 included in the SAP-profile SAPALL to plan activity dependent primary costs.

Activity-Independent Secondary Cost Planning

In addition to primary costs, secondary costs are often incurred by a cost center, because a cost center must use services (activity inputs) from other cost centers. You can plan the activity input as activity-independent and activity-dependent.You choose activity-independent if you need services, such as maintenance hours, which are not especially for one activity type. For example, you have to maintain a machine you use in the performance of two activity types.

You must plan secondary costs for your cost centers in order to obtain meaningful periodic comparisons of plan and actual data. In actual postings, you use the internal cost allocation to obtain the utilization of services from other cost centers.Planning of secondary costs from activity allocations always requires a sender and a receiver cost center. For activity-independent secondary costs, you plan the quantity of the “sender” activity type to be provided by the sender cost center to the receiver cost center.To determine secondary costs, the fixed and variable price of the activity type supplied by the sender cost center is drawn together and multiplied by the activity quantity consumed by the receiving cost center. Activity-independent secondary costs planned for a receiver cost center are always fixed costs.The Standard-Layout 1-102 assigned to the profile SAPALL can be used here.

Activity-Dependent Secondary Cost Planning

You choose activity-dependent secondary cost planning if you require activities for a particular activity type. This may be the case if you have to plan repairs to a machine that you use for only one of your activity types.As for activity-independent secondary cost planning, you must plan the activity-dependent secondary costs, so that these can be compared to actual data. The actual posting that uses the internal activity allocation function records the activity input to the receiver cost center only, and not to the “cost center/activity type” combination. Dividing up the actual costs among the activity types is carried out using the cost center splitting function and according to the target costs. For activity-dependent secondary costs, you plan the quantity of activity input to a receiver cost center dependent on an activity type produced by the receiver center. 

When planning, you must therefore specify the sender cost center, the sender activity type, the receiver cost center, and the receiver activity type. To plan activity-dependent secondary costs, you must first plan the activity type produced by the receiver cost center.You enter a fixed activity quantity, if quantities arise irrespective of the level of activity produced by the receiver cost center. Calculating the fixed debit to the receiver cost center enables you to set variable portions of sender costs as "fixed" for the receiver. The fixed debit is the total of the following:

The total activity quantity multiplied by the fixed activity price The fixed activity quantity unit multiplied by the variable activity price.The quantity of the activity type that you enter as variable activity input will retain the variable fixed cost portions from the sender. The variable debit of the receiver cost center therefore corresponds to the variable activity input multiplied by the variable price.The SAP standard profile SAPALL containing the layout 1-102 can be used here.

Calculation of Variable Secondary Costs

With activity inputs from other cost centers, the fixed and variable secondary costs for the receiver are calculated as follows:

You enter a fixed activity input quantity, if activity quantities occur independent of the activity levels of the receiver cost center. The calculation of the fixed debit to the receiver cost center makes it possible to set variable sender costs for the receiver to ‚fixed‘. The fixed debit for the receiver is the sum of the following elements:

ŸThe total activity quantity multiplied by the fixed price.The fixed activity input quantity multiplied by the variable price.The quantity of the activity type entered as the variable activity input contains the variable and fixed costs of the senders.For this reason, the variable debit to the receiver cost center equals the variable activity input multiplied by the variable price.

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