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SAP AG 1999
PeriodEnd Postings In CO: Unit Contents
Overhead Cost Controlling
Cost Object Controlling
Actual Costing / Material Ledger
Proitabilit! Manage"ent
PeriodEnd Closing Process / #chedule Manager
$econciliation Ledger
(C) SAP AG TACO40 16-1
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SAP AG 1999
PeriodEnd Postings In CO: Unit Objectives
Post #tatistical 'e! (igures) *eror" an Assess"ent
o costs) and settle an Overhead Order%
Allocate overhead) and assign Process costs to an
order% +eliver "aterial to stoc,) calculate -IP and
.ariances% #ettle the balance o an order%
E/ecute Proitabilit! Manage"ent $e*orts%
E/*lain the *ur*ose o the $econciliation Ledger and
e/ecute a**ro*riate re*orts%
E/*lain the PeriodEnd *rocess%
At the conclusion o this U0I1)
!ou 2ill be able to:
(C) SAP AG TACO40 16-2
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SAP AG
$
Period4End Closing: Overvie2
CO CO
PC PC
Product
Cost
Controlling
Overhead Cost Controlling
CO
OM
CO
PA
(inancial Accounting
(inancial Accounting
$econciliation
(I
Asset
Proitabilit! Anal!sis
Accrual Calculation
Periodic $e*osting)
Assess"ent)
+istribution)
Indirect Act% Allocation
Cost Ele"ent Accounting
5$
5u"an
$esources
Logistics Inor"ation
#!ste"
Logistics Inor"ation
#!ste"
LO
LI#
AA
You can close the period when the wage and salary settlements are completed in the Personnel
Management component (HR-PA), the invoices are created in the Sales and istri!ution component
(S), the depreciation is trans"erred "rom Asset Accounting (#$-AA), and the internal activities are
allocated%
At period-end you &now the actual costs and you can e'ecute your period-end closing transactions%
(he actions included in this unit can ta&e place in the "ollowing or a similar order (here are only
transactions concerning )ost )enter Accounting)*
istri!ute and reposte primary costs
)alculate accruals
)arry out assessment o" primary and secondary costs
(rans"er statistical &ey "igures "rom the +$S ((hey will !e used as as !ase "or allocations)
)arry out indirect internal activity allocation
)reate reconciliation postings in the #inancial Accounting component
$n the unit Special #unctions you will "ind a topic with additional period-end closing "unctions such
as variance calculation or actual price calculation% $n the notes to the overview slide you will "ind a
proposed order o" all period-end closing transactions%
(C) SAP AG TACO40 16-3
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SAP AG
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Period4End in Overhead Cost Controlling 789
5u"an $esources
Invest"ent Manage"ent
Overhead #urcharges
#ettle"ent o internal
orders
Assess"ent
Asset Accounting
Accrual Costs
Inverse activit! allocation
+istribution
Periodic re*ostings
At period end closing the costs in the overhead cost management area have to !e allocated "rom
service cost centers to production cost centers% #rom production cost centers, the costs are then
allocated to cost o!,ects or to pro"ita!ility segments%
A possi!le se-uence o" the steps is shown in the diagram a!ove*
$n order to ensure the proper se-uence o" cost "lows, application components that a""ect the
overhead management area, such as HR and #$-AA, have to !e closed "irst% $t may !e necessary
to settle investment orders to AA% (his capitali.ation o" assets may result in additional
depreciation, which must !e trans"erred to )/-/M% Surcharges may have !een applied to
investment orders prior to the settlement to AA%
Allocations o" costs and activities "rom cost centers may !e posted to overhead orders, "ollowed
!y the calculation o" surcharges% (he orders can then !e settled to cost centers% (he service cost
centers can then per"orm cost and indirect activity allocations to production cost centers, "ollowed
!y accrual cost calculations to cost centers, i" applica!le%
A"ter these period end closing activities, all overhead orders and all service cost centers should have
a !alance o" .ero%
(C) SAP AG TACO40 16-4
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SAP AG
$
5u"an $esources Invest"ent Manage"ent
Asset Accounting
#u""ar! o Period4End Closing in Overhead
Cost Controlling
Closing o *roduction cost centers
using revaluation o
activit! ;uantit! lo2s
and/or assess"ent to CO4PA
Closing o service cost centers
7using cost and activit! allocations9
#ettle"ent o
overhead orders
At period end closing the costs in the overhead cost management area have to !e allocated "rom
service cost centers to production cost centers% #rom production cost centers, the costs are then
allocated to cost o!,ects or to pro"ita!ility segments%
/verhead )ost )ontrolling
$n order to ensure the proper se-uence o" cost "lows, application components that a""ect the
overhead management area, such as HR and #$-AA, have to !e closed "irst% $t may !e necessary
to settle investment orders to AA% (his capitali.ation o" assets may result in additional
depreciation, which must !e trans"erred to )/-/M%
Allocations o" costs and activities "rom cost centers may !e posted to overhead orders, "ollowed
!y the calculation o" surcharges% (he orders can then !e settled to cost centers% (he service cost
centers can then per"orm cost and activity allocations to production cost centers%
A"ter these period end closing activities, all overhead orders and all service cost centers should
have a !alance o" .ero%
(o !ring the production cost centers to a !alance o" .ero, you can use the revaluation o" the
activity -uantity "lows with the actual activity price and0or you can assess the !alance to )/-PA%
(C) SAP AG TACO40 16-5
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SAP AG
$
Proit Center
Accounting
Proitabilit!
Anal!sis
PrCtr PrCtr 8 8
PrCtr PrCtr 3 3
PrCtr &
PrCtr PrCtr 6 6
PrCtr PrCtr : :
(inancial
Accounting
Calculation o
variances
Overhead surcharging
Material Ledger
$evaluation at actual
activit! *rices
Calculation o -or,
in Process/ $A
#ettle"ent o the cost object
Process Cost Alloc%
#u""ar! o Period4End Closing in Cost Object
Controlling
)ost /!,ect )ontrolling
uring period-end closing, overhead surcharges are calculated on the actual costs incurred to date
using the costing sheet speci"ied in the production order%
1$P is calculated either on the actual costs incurred or on the !asis o" the operations or reporting
points con"irmed to date% (his is controlled !y the results analysis &ey speci"ied in the order%
2ariances and scrap are calculated either cumulatively ("ull settlement) or !y period (periodic
settlement)% (his is controlled !y the variance &ey speci"ied in the order%
(he settlement process results in the "ollowing postings*
3sing the posting rules, postings "or 1$P are generated in #inancial Accounting and under
some circumstances in Pro"it )enter Accounting%
(he variances and scrap are settled to Pro"ita!ility Analysis according to the assignments in
the PA settlement structure, i" the settlement pro"ile allows this%
(he variances and scrap are also settled to #inancial Accounting as price di""erences%
(C) SAP AG TACO40 16-6
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SAP AG
$
Proit Center
Accounting
#u""ar! o Period4End Closing in Proitabilit!
Accounting
PrCtr PrCtr 8 8
PrCtr PrCtr 3 3
PrCtr PrCtr 6 6
PrCtr PrCtr : :
>alances o cost centers
Proitabilit!
Anal!sis
+istribution +istribution
Assess"ent Assess"ent
(I4 data
Pro"ita!ility analysis
4alances o" cost centers are assessed to pro"ita!ility segments%
Pro"it )enter accounting
istri!utions and assessments "rom a pro"it center to other pro"it centers can !e carried out%
4alance sheet in"ormation can !e trans"erred to pro"it centers%
(C) SAP AG TACO40 16-7
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SAP AG 1999
$econciliation $e*orts
+ierence +ierence
7or e/a"*le) 7or e/a"*le)
ro" ro"
re*osting9 re*osting9
O' O'
General General
Ledger Ledger
CO CO
(I (I Reconciliaction Reconciliaction
Ledger Ledger
$econciliation re*ort
or business area 8000
Account
600000
68:000
(I
&00000
:00000
CO
8:0000
:00000
>alance
:0)000
0
(he R05 system contains special cost element reports "or evaluating the reconciliation ledger% You
can use these reports "or the "ollowing*
- )omparing )ontrolling and 6eneral +edger results%
isplaying costs "or each object class
isplaying the flow of costs !etween company codes, !usiness areas, and "unctional areas
Drilling down to line item level
2aluate the reconciliation ledger on a cross-application !asis ("or the whole o" )/), and create an
overview o" costs incurred (his ena!les you to ma&e comple' cost analyses using o!,ect types,
"unctional areas, o!,ect classes, company codes, or !usiness areas%
(C) SAP AG TACO40 16-8
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SAP AG 1999
PeriodEnd Postings In CO: Unit #u""ar!
Post #tatistical 'e! (igures) *eror" an Assess"ent
o costs and settle an Overhead Order%
Allocate overhead) and assign Process costs) to an
order% +eliver "aterial to stoc,) calculate -IP and
.ariances% #ettle the balance o an order%
'no2 the sources o inor"ation or
Proitabilit! Manage"ent
E/*lain the *ur*ose o the $econciliation Ledger
Understand the unction o #chedule Manager
5aving co"*leted this U0I1)
!ou should no2 be able to:
(C) SAP AG TACO40 16-9