间接费用控制中成本中心会计与计划流程.pptxVIP

StandardCostCenterAccounting

Overview

BusinessProcessProceduresSAPAG

PlanninginOverheadCostControlling

BusinessBenefitsManualPlanningAutomaticPlanningReportingBusinessBenefitsSAPmendsstartingwithactivitytypeplanning,sincetheplannedactivityquantitiesandcapacitiesdeterminetheplannedcostvolume.Statisticalkeyfiguresareusedtocalculatekeyfiguresforreporting,andalsoasthebasisforperiodicallocation.Primarycostplanninginvolvesplanningtheprimarycosts–thatis,costsduetoexternalprocurementormaterialwithdrawals.ActivityInputPlanningisusedformanualsecondarycostplanning,toplansecondarycostsonaquantitybasisasactivityinputs.PlannedResultAnalysisPeriodicRepostingActivityTypePlanningPrimaryCostPlanningActivityInputPlanningPlanningStatisticalKeyFigureInplannedresultanalysisoverheadcostpercentagesareusedtoplanaccruedcostsforthecorrespondingcostcenters.Theaccruedcostsarecredittoanorder.Periodicrepostingisapostingaidthatyoucanusetomakecorrectionstoprimarycostsinyourcostcentersorinternalorders.

PlanninginOverheadCostControllingBusinessBenefitsManualPlanningAutomaticPlanningReportingBusinessBenefitsPlanDistributionPlanAssessmentPlanReconciliationPriceCalculationReportingPlandistributionisanactivity,inwhichplannedprimaryoverheadcostsaredistributedfromoneormoresenderobjectstooneormorereceiverobjects.Planassessmentisanactivity,inwhichprimaryandsecondaryplannedoverheadcostsareassessedfromoneormoresenderobjectstooneormorereceiverobjectsunderasecondarycostelement.Planreconciliationisusedtocheckandreconciletheinternalexchangeofactivities.TheSystemadjuststheplannedactivityoutputforacostcentertotheactivityrequirementsofthereceivercostcenters.Planpricecalculationdeterminespricesfortheplanactivitytypesofeachcostcenterandactivitytype.Th