managerial accounting-v1.1

MANAGERIAL ACCOUNTING

ContentsMANNUAL COST ALLOCATION...............................................................................................3

Assessments.................................................................................................................................3Creation of Secondary cost elements (KA06).............................................................................3CO Documents number ranges settings.......................................................................................3Manual Cost allocation (KB15N)................................................................................................4Creation of Assessment Cycle (S_ALR_87005742)...................................................................4Assessment Cycle Run (KSU5)...................................................................................................5

ACCRUAL CALCULATION.........................................................................................................5CO document number range settings...........................................................................................6Maintain Overhead Structure (KSAZ).........................................................................................6Accrual Calculation Procedures (KSA3).....................................................................................8

INTERNAL ORDERS.....................................................................................................................8Internal Orders.............................................................................................................................8Statistical orders...........................................................................................................................8Maintain number range for orders (KONK)................................................................................9Internal Order type Creation (KOT2_OPA)................................................................................9Internal Orders Creation (KO01)...............................................................................................10Display of internal Order Report (KOB1).................................................................................10Planning Internal Orders (KPF6)...............................................................................................11Reports – Internal Order/ Plan/ Actual/ Variants (S_ALR_87012993).....................................11

REAL ORDERS............................................................................................................................11Field Status Group creation (OBC4).........................................................................................11Secondary Cost elements Creation (KA06)...............................................................................12Maintain Allocation Structure (OK06)......................................................................................12Maintain Settlements Profile (OK07)........................................................................................13Maintain number range for Settlements Documents (KO8N)...................................................13Maintain Number ranges for Orders (KONK)...........................................................................13Internal Order type Creation (K0T2).........................................................................................14Internal Orders Creation (KO01)...............................................................................................14FI Documents postings..............................................................................................................15Display of internal Order Report (KOB1).................................................................................15

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CO Documents number ranges settings for Settlements...........................................................15Settlements (KO88)...................................................................................................................15Display of internal Order Report (KOB1).................................................................................16

BUDGETING AND ACTIVITY CONTROL...............................................................................16a) Maintain Budget profile (OKOB)..........................................................................................16Double click on Maintain budget profile in order type (KOAB)..............................................17b) Maintain number ranges for budgeting (OK11)....................................................................17c) Define Tolerance limit for availability control (OKOC).......................................................17d) Specify exempted Cost elements from Availability control (OBTK)...................................17e) Maintain Budget Manager (OK14)........................................................................................18Internal Order Creation (KO01)................................................................................................18Budget posting for Internal Order (KO22)................................................................................18GL Documents Posting..............................................................................................................18Mail views.................................................................................................................................19

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MANNUAL COST ALLOCATION

AssessmentsThis assessment is also we are using for to allocate the cost from one cost centre to another cost centre

What is the difference between Distribution and Assessment

Distribution AssessmentIn this distribution we are allocating the In this assessment we are allocating the total Particular cost elements cost from one cost of a cost centre (All cost elements cost Cost centre to another cost centre of cost centre) from one cost centre to

Another cost centre

Creation of Secondary cost elements (KA06)Path: Sap easy access → Accounting → Controlling → Cost elements accounting → Master data → Cost elements → Individual Processing → Create Secondary

Cost elements – SalaryValid from – 01-04-09 31-12-9999Click on master data tabName – AssessmentDescription – Assessment Cost elements Cost elements category – 42 (Assessments)Press enter key and Save

CO Documents number ranges settingsGo to KANK for number range settingsControlling area – TACOClick on maintain group tabClick on controlling documents number ranges Double click on KMPN – Manual cost allocation from not assigned columnDouble click on RKIU - Actual Overhead Assessment business transaction from not assigned columnDouble click on RKPU - Plan overhead assessment business transaction from not assigned columnClick on elements Group tabClick on Save

Go to KS01 create Dep D Cost centre under production departments

Go to F-02 or (FB50 for Multiple posting) following expenses for Dep D Cost centre on 30-04-09 Salaries – 2000Telephone – 2000

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Electricity – 2000Printing and Stationary – 2000

Go to KSB1 Check the cost centre value in Dep D

Cost centre – Dep DCost elements – Keep blankPosting date – 01-04-09 30-04-09Layout – 1SAPPress f8 for execute Now total value is 8000

Now in this above 8000 Manually allocate 2000 to Dep A Cost centre

Manual Cost allocation (KB15N)Path: Sap easy access → Accounting → Controlling → Cost centre accounting → Actual posting → Manual cost allocation → Enter

Documents date – 30-04-09 Posting date – 30-04-09Period – 01 Document header text – Manual AssessmentsCost elements – SalaryAmount – 2000Sender Receiver Cost centre – Dep D Cost centre – Dep AClick on Save it

Now go to KSB1 check the values in Dep D

Cost centre – Dep DCost elements – Keep blankPosting Date – 01-04-2009 to 30-04-2009Layout - 1SAPPress F8 for execute Now the values is 6000

Now in this above 6000 allocate the 50% cost to Dep A 25% and Dep D 25% through a Assessment

Creation of Assessment Cycle (S_ALR_87005742)Path: Sap easy access → Accounting → Controlling → Cost centre accounting → Period end close → Current settings → Define assessment

Cycle – AssesStart date – 01-04-2009Press enter key

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Text – Assessment cycleClick on attach segments tabSegment name – Asses (Assessment cycle)Assessment cost elements – SalaryReceiver tracing factorReceiver rule – Fixed PercentageClick on Sender/ Receiver tabSender Receiver Cost centre – Dep D Cost centre Dep A – Dep BClick on sender value tabVersion – 0Click on Receiver Tracing factor tabDep A 25%Dep B 25%Press enter key and SaveCome back three times Click on yes

Assessment Cycle Run (KSU5)Path: Sap easy access → Accounting → Controlling → Cost centre accounting → Period end close → Single function → Allocation → Assessment

Period – 1 to - 1Fiscal year – 2009Activate test runActivate Details list Cycle – AssesPress f8 for executeNow select Sender 1 click on Sender tabCome backSelect number of Receiver 2 click on Receiver tabCome back wiseClick on yes Deactivate the test run and again Press F8

ACCRUAL CALCULATIONThis accrual calculation we are using for month end provision. It generate the documents only in CO. Cost element categories – 03

Go to KS01 create the following cost centres1. Department E Under production department.

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2. Bonus under administration department.Go to FS00 create bonus account under expenses and update in to CO.cost element categories-03

CO document number range settings. Go to KANK for number range settingsControlling area – TACOClick on maintain group tabClick on controlling documents number ranges Double click on KAZI (Actual Cost Centre Accrual) business transaction from not assigned column.Double click on KAZP (Plan Cost Centre Accrual) business transaction from not assigned column.Click on elements Group tabClick on SaveComeback wise

Maintain Overhead Structure (KSAZ)Path : Spro → Img → Controlling → Cost element Accounting → Accrual Calculation → Percentage Method → Maintain Overhead Structure

Click on Create Overheads Structure fields (F7)Overhead Structure – TAST (any for digit)Description – Overhead Structure for bonus

Give the Row Base 10 (any) TA1 (any)

Press enter key Name – Salaries Click on Create FieldRow Base Overhead 20 TA2Press Enter Key Name – Bonus Dependency – KRS1 (Controlling Area)Click on Create Field Assign 10 To 10 in from and to column.From To Credit 10 10 TA3 (in front of the bonus line items)Press Enter Key Click on CreatePress Enter Key and save. (Tick Mark)Go to Bottom of the screen Select overhead structure of TAST

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Click on Assignment Tab Controlling Area – TACO Select Actual Accrual Click on Continue field (Tick Mark)Valid From Valid To Overhead Structure 01 – 2008 12-2009 TASTPress enter key and SaveDouble click overhead structure – TASTClick on SaveSelect overhead structure tree TAST→ Open Controlling area Dailar box→ Select Actual Accrual Now go to environment in Menubar → Select baseClick on positionBase TA1 (Tick mark)Double click on TA1 key (Salaries)Cost elements SalariesPress enter key and SaveComeback Again Select Actual accrual Go to Environment in Menubar →Select overhead rate Click on positionOverhead rate – TA2 (Tick mark)Double click on TA2 keyValid from Valid to Actual overhead 01-2008 12-2009 10Press enter key and SaveComeback Again Select Actual AccrualGo to Environment in Menubar →Select credit Click on positionOverhead rate – TA3 (Tick mark)Double click on TA3 keyBusiness area Valid to Cost elements Cost center 01-2008 12-2009 Bonus BonusPress enter key and SaveComeback

Go to F-02 Post the following documents on 30-04-2008 Assign the Dep E Cost centre

Salaries Account To Cash

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Accrual Calculation Procedures (KSA3)Path: Sap easy access → Accounting → Controlling → Cost elements Accounting → Actual Posting → Accrual calculation Select cost centre – Dep EPeriod – 1Fiscal year – 2009Select test runSelect Details list tabPress F8 for executeClick on next list level field (cltr+shift+F3)Comeback wiseDeactivate test runPress F8 for executeNote: For every month we should run this program

INTERNAL ORDERS

Internal OrdersAn Internal order is a cost object used mainly for recording costs associated with certain events taking place within the company. The events are unique like marketing campaigns, repairs, trade exhibition etc. Unlike the cost centres where you typically post only the cost, you will be able to post the cost and revenue information to the internal orders. You can plan, monitor collect and settle the cost / revenue on internal orders. These internal orders we are using for view the specific task of cost. These are two types of internal order.

1- Statistical orders2- Real orders

Statistical orders Real orders Settlement is not possible Settlement is possible

Statistical ordersA statistical internal order is used to collect the cost for the purpose of information and reporting, as the costs collected on this order are never settled to a cost objects.

Creation of field status variants

Go to OBC4 for field status variantsClick on positionField status variants – FSTV (Tick mark)Select your field status variants

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Double click on field status group folderSelect G004Click on copy as (F6)Change the field status group in to G002Change the text in to Cost acco unt and Internal ordersPress enter keyDouble click on G002Double click on additional account assignmentsKeep cost centre, CO/PP orders as required entries Come back twice and SAVEComeback

Go to FS00 select telephone bill accountClick on change field Click on create/bank/interest tabChange field status group in to G002

Maintain number range for orders (KONK)Path: Same

Click on Maintain Group tabNow go to Groups in Menubar → Insert (F6)Text – Internal Orders number range for telephone billFrom number To Number 90201 90300Press enter keyGo to bottom of the screenSelect Internal order number range for telephone billDouble click on TBCD Telephone bill cost from not assigned column Click on elements group tabPress enter key and SaveComeback wisePress enter key and Save

Internal Order type Creation (KOT2_OPA)Path: Spro → Img → Controlling → Internal Orders → Order master data → Define Order type

Click on new entriesOrder category – 01 (Internal orders) (Tick mark)Order type – TBCD (Any 4 code) (telephone bill cost)Planning profile – 000001Object class – Overhead costSelect Release Immediately

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Press enter key and SAVE (Tick mark) (Tick mark)Comeback wise

Internal Orders Creation (KO01)Path: Sap easy access → Accounting → Controlling →Internal Orders → Master data → Special function → Orders → Create Order type – TBCDClick on master data tabDescription – Tel – 9847652968Business area – TAMUClick on Control data tabSelect Statistical Orders Press enter key and Save(Note reference number)

Like we can create any number of telephone account Paid telephone bill 1000 through cash on 30-04-09 Cost center – Dep A Internal Order – 9847652968

Go to F-02 Post the above documents

Documents date – 30-04-09 Type – SA Company code – TASTPosting date – 30-04-09 Period – 01 Currency – INRDocument header text – Telephone billsPost key – 40 Account – Telephone bill accountPress enter keyAmount - 1000Cost centre - dept A Order – 9847652968Text – Telephone billPost key – 50 Account – Cash AccountAmount - * Business area – TAHYText - +Press enter key and Save

Display of internal Order Report (KOB1)Path: Sap easy access → Accounting → Controlling → Internal Orders → Information System → Reports for Internal Orders → Line items → Orders Actual line item

Order – 9847652968Cost elements – Telephone billPosting date – 01-04-09 to 30-04-09Layout – 1SAPPress F8 for execute

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Planning Internal Orders (KPF6)Path: Sap easy access → Accounting → Controlling → Internal Orders → Planning → Cost and Activity inputs → Change

Version – 0From period - 1 To Period – 1Fiscal year – 2009Order – Internal Orders Number (9847652968)Cost - Telephone billSelect form based Press F5 for Overview screenAssign 800 in total Plan cost columnPress enter key and Save

Reports – Internal Order/ Plan/ Actual/ Variants (S_ALR_87012993)Path: Sap easy access → Accounting → Controlling →Internal Orders → Information systems → Reports for internal orders → Plan/ Actual / Comparison → Orders: Actual / Plan / Variants

Controlling area – TACO Fiscal year – 2009From period – 01 To Period – 01Plan version – 0Order value - Orders numberCost elements value – 40006Press F8 for execute

REAL ORDERSA real internal order is always used to settle costs to the other cost objects. So even if you specify the real cost object while making a posting to the real order, the system will consider that cost object as a statistical one as the internal orders itself is a real cost objects.

Field Status Group creation (OBC4)Go to OBC4 for field status variantsClick on PositionField status variants – FSTVSelect your field status variantsDouble click on field status group folderSelect G004Click on copy as (F6)Change the field status group in to G010

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Change the text in to Internal ordersPress enter keyDouble click on G010Double click on additional account assignmentsKeep cost center, CO/PP orders as required entries Come back twise and SAVEComeback

Go to FS00 Create Petrol expenses account (Primary cost elements) Under Expenses with field status group G010 and Update in to CONow we are going to create s secondary cost elements

Secondary Cost elements Creation (KA06)Path: Sap easy access → Accounting → Controlling → Cost elements accounting → Master data → Cost elements → Individual Processing → Create secondary

Cost elements – 500002 (Settlements)Valid from – 01-04-2009 To – 31-12-9999Click on master dataName – Settlements Description – Settlements Cost elementsCost elements category – 21 (Internal Settlements)Press enter key and Save

Maintain Allocation Structure (OK06)Path: Spro → img → Controlling → Internal Orders → Actual Posting → Settlements → Maintain allocation structure

Click on new entriesAllocation structure Text VH Vehicle allocationPress enter key Now select your allocation Structure Double click on Assignments FolderClick on new entriesAssignment Text PET Petrol ExpensesPress enter key and SaveNow select your Assignments Double click on Source folderFrom Cost elements Petrol elements Double click on settlements Cost elements folder

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Click on new entriesReceiver Category Settlements Cost elements CTR (Cost center) 50002 (Settlements)Press enter key and SaveComeback Six times

Maintain Settlements Profile (OK07) Path: Same Double click on maintain settlements profilesClick on new entries Settlements profile – STPL (Any code) Vehicle settlement profileAllocation Structure – VHDefault object type – CTRSelect % SettlementsSelect Amount SettlementsValid Receivers Cost center – Settlements Required Other ParametersDocuments type – SAMaximum of Dist rece – 999Residence time – 12Comeback twise

Maintain number range for Settlements Documents (KO8N)Path: Same

Click on maintain group tab (F6)Select standard accounting documents Double click on TACO Controlling area from not assigned columnClick on elements group tabClick on SaveComeback twise

Maintain Number ranges for Orders (KONK)Path: Same

Click on maintain Group tabNow go to Groups in menubar → Insert (F6)Text – Internal Orders number range for Vehicle

From number To Number

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90301 90400Press enter keyGo to bottom of the screenSelect Internal order number range for VehicleDouble click on VHC Vehicle order type from not assigned column Click on elements group tabPress enter key and SaveComeback wise

Internal Order type Creation (K0T2)Path: Spro → Img → Controlling → Internal orders → Orders master data → Define orders type Click on new entriesOrder category – 01 (Tick mark)Order type – VHCSettlements profile - STPLPlanning profile – 000001Object class – Overhead CostSelect Release immediatelyPress enter key and SaveComeback twise

Internal Orders Creation (KO01)Path: Sap easy access → Accounting → Controlling → Internal orders → Master data → Special function → Order → Create

Order type - VHCClick on master data tabDescription – Vehicle number 768Business area – TAMUObject class – OverheadClick on Settlement rule tabCategory Settlement receiver Percentage CTR DEP A 50CTR DEP B 30CTR DEP C 20Press enter key and Save

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FI Documents postingsGo to F-02 Paid petroleum expenses 10000 for vehicle 768 through cash on 1-04-09

Documents date – 1-04-09 Type – SA Company code – TASTPosting date – 1-04-09 Period – 01 Currency – INRDocument header text – Petroleum expenses paidPost key – 40 Account – Petroleum expenses accountPress enter keyAmount - 10000Order - Vehicle no 768Text – Petroleum expenses paidPost key – 50 Account – Cash AccountAmount - * Business area – TAHYText - +Press enter key and Simulate and Save


Order – Vehicle No-768Cost elements – Petroleum expensesPosting date – 01-04-09 to 30-04-09Layout – 1SAPPress F8 for execute

CO Documents number ranges settings for Settlements Go to KANKControlling area - TACOClick on maintain group tab (F6)Select controlling documents number ranges Double click on KOAO (Actual settlements)Double click on KOAP (Plan settlements)Click on elements group tabPress enter key Click on SaveComeback twise

Settlements (KO88)Path: Sap easy access → Accounting → Controlling → Internal orders → Period-end Closing → Single function → Settlements → Individual Processing

Order – Vehicle no -768

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Settlements period – 1Fiscal year – 2009Activate Test runPress F8 for executeClick on details list fieldCome back wiseDeactivate Test run and again Press F8 for execute


Order – Vehicle NO-768Cost elements – SettlmentsPosting date – 01-04-09 to 30-04-09Layout – 1SAPPress F8 for execute

BUDGETING AND ACTIVITY CONTROLBudgeting is nothing but just like a planning. A small difference between budgeting and Planning. Planning we are using for Short term Purpose (Monthly) but budgeting we are doing for long term purpose (Yearly)

Path: Spro → Img → Controlling → Internal orders → Budgeting and availability control

a) Maintain Budget profile (OKOB) Double click on Maintain budget profileClick on new entriesBudget profile – BUDTEL (Any code)Text – Budget profile for Telephone billTime framePast – 2Future – 3 Activate Total value Activate Annual valuesExchange rate type – MActivity type – 1 (automatic activation)Decimal place – 2Press two times enter key and SaveCome back wise

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Double click on Maintain budget profile in order type (KOAB)Click positionOrder type – VHC (Tick mark)Double click on VHC Order typeBudget profile – BUPRPress enter key and SaveCome back wise

b) Maintain number ranges for budgeting (OK11)Path: Same

Click on change intervalsNote: Here no need for define the number range because by default we have some number range. The number range is 4Click on SaveComeback wise

c) Define Tolerance limit for availability control (OKOC)Path: Same

Click on new entriesContr area Profile Tolerance group Action Control Usage TACO BUPR + + 1 (Warning msg) 80TACO BUPR + + 2 85TACO BUPR + + 3 90Press enter key and SaveCome back wise

d) Specify exempted Cost elements from Availability control (OBTK)Path: Same

Click on new entriesContr area Cost elements TACO 40005 (Salary) you can any cost elementsPress enter key and SaveComeback wise

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e) Maintain Budget Manager (OK14)

Click on new entries Control area Order Object class Username TACO VHC Overhead UbaidPress enter key and SaveComeback wise

Internal Order Creation (KO01)Path: Path: Sap easy access → Accounting → Controlling → Internal orders → Master data → Special function → Order → Create

Order type - VHCClick on master data tabDescription – Tel Number -9618941802Business area – TAMUClick on Control data tabActivate Statistical OrderClick on Save

Budget posting for Internal Order (KO22)Path: : Sap easy access → Accounting → Controlling → Internal orders → Budgeting → Original budget → Change

Order – Tel – 9618941802Click on Original budget tabPeriod Budget Overall 600002006 100002007 100002008 100002009 100002010 100002011 10000Press enter key and SaveCome back

GL Documents Posting Paid Telephone bill 8700 through bank assign the internal order 90221 (tel – 9618941802)Cost center – Dep A

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Mail views Path: Sap easy access → Office → Work place (SBWP)Double click on InboxSelect budget control order – 90221 (Tel)

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managerial accounting-v1.1

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