- SAP Managed Tags:
This chapter details the main processes with the steps to be executed as part of Universal Cost Allocation functionality. The processes are divided in three sections:
- Statistical key Figures: Maintain the statistical key figures master data and post documents related to them in a manual way or importing via CSV file.
- Cost Allocations: Create allocation cycles with their respective segments; and run the cycles to generate the periodic postings.
- Reporting: Main standard reporting available to analyze the amounts posted within statistical key figures and cost centers.
1. STATISTICAL KEY FIGURES: A statistical key figure is a number providing information about non-monetary data assigned to cost centers: number of employees, number of computers... They can be assigned as a reference within rules in allocation cycles.
a) Master Data
The following Fiori App allows you to create, copy, modify and display the statistical key figures according to specific filter criteria.
In the top of the screen there is a selection screen to filter statistical key figures for the desired criteria. Once the system displays the items that match the selection, it is possible to edit an existing statistical key figure or create a new one.
In case of creating a new one, it is populated the code of the statistical key figure, its description, the assigned controlling area, the unit to measure it and if it is an accumulated amount (for instance gross operating profit) or fix value (for instance number of computers).
Once clicking in Save, the following pop-up is displayed.
Then, the new statistical key figure is displayed in the list after refreshing it.
b) Manual Posting
The following Fiori App allows you to post manual documents affecting statistical key figures.
In the header data is maintained the controlling area, the dates of the documents and the document text. Then, in each of the document items is populated the amount of each statistical key figure assigned to the receiver cost center. For instance, the number of computers assigned to each department that correspond to a cost center.
Once clicking in Post, the document is created and the number is displayed at the bottom of the screen.
c) Import from template
The following Fiori App allows you to upload statistical key figure plan data from a comma-separated values file (CSV file).
In this App, it is possible to download the template to be maintained or to import the CSV file browsing in the computer.
In case of downloading the template, the user can choose the separator for the file.
Find below the template to upload the statistical key figures postings. That makes faster to post within the figures in case of large number of items to incorporate in the system.
2. COST ALLOCATIONS
Two applications are available in SAP S/4HANA to create allocation cycles and to run the cycles generating the periodic postings.
a) Manage Allocations
The following Fiori App allows you to maintain the allocation cycles and their corresponding segments to allocate and distribute primary and secondary costs.
In the top of the screen there is a selection screen to filter the existing cycles for the desired criteria. It is also possible to create a new cycle as represented in the picture below.
When creating a new cycle, it is populated the name of the cycle, the description, if the sender elements are cost centers or profit centers, if it is based on actual or plan records and the type of allocation, among others. The types of allocation to choose are:
- Distribution: Reallocate primary costs, crediting and debiting the original G/L accounts. It is recommended when the number of senders are limited.
- Overhead Allocations: Reallocate primary and secondary costs. Instead of debiting and crediting the original G/L account, a specific secondary cost account with category 42 is used.
After maintaining the required information, the button Create is clicked. Then, the system validates that the data maintained is correct. In that case, the cycle is created, and its characteristics are shown in the right side of the screen, having the option to edit them.
Segments can be added to the cycle as shown in the figure below:
To create a segment, firstly is maintained its name and its description.
Once clicking in the button OK, the segment is created, and its characteristics are maintained in the right side of the screen. In the left side of the screen there is the summary of the cycle and the available segments.
The main characteristics to maintain at segment level are:
- GL account for allocation: In case of overhead allocation a secondary GL account with category 42 is maintained. This account will credit the senders and debit the receivers.
- Sender Rule: The conditions to determine the amount to credit the senders. The available options are:
- Fixed amounts: A specific amount of the sender is allocated, independently of the original postings. The amount to allocate for each sender with its currency is maintained in the segment.
- Fixed rates: The amount to credit the senders is determined based in the value for an statistical key figure assigned to the receiver applying a specific rate. For instance number of computers (in receiver cost centers) by a fixed rate of 10EUR by computer.
- Posted amounts: The amounts of the original postings within the sender elements are considered for determining the allocation amount. It is possible to maintain what percentage of the sender balance should be credited with the allocation amount.
- Receiver Rule: The conditions to determine the amount to debit the receivers. The available options are:
- Fixed amounts: A specific amount of the receiver is allocated. The amount to allocate for each receiver with its currency is maintained.
- Fixed percentages: A fixed percentage is assigned to each of the receiver elements to be debited.
- Fixed portions: The amount to debit the receivers is determined based in the value for an statistical key figure assigned to them, for instance number of employees.
- Share in %: The percentage to allocate in relation to the sender elements.
Once the rules are defined, the criteria to filter the list of senders is maintained. Mainly by GL account and depending on the allocation context: cost center or profit center range or group.
Then, the receivers are selected. In case of having cost centers as allocation context, there is the option to add cost centers or WBS elements as shown below:
In that case, a group of receiver cost centers is selected.
Finally, the receiver basis is maintained. In case of a fixed percentage, the value of the percentage is assigned to each of the receiver cost centers. The system will validate that the sum of all percentages equal 100%.
There is the option to upload the receiver rules using a local file, with a predefined template. That makes faster the maintenance of receiver rules in case of multiple elements.
Once clicking in Save, the characteristics of the segment are saved, and the cycle is displayed in the updated list in Manage Allocations App.
b) Run Allocations
The following Fiori App allows you to perform a test run or actual run of any existing allocation cycle and then display the details of the completed runs. You can also reverse a completed run.
In the top of the screen there is a selection screen to filter the previous cycle executions for the desired criteria. In case of a new run allocation, the button New is clicked as represented in the picture below.
As many cycles as desired can be selected to include them in the allocation run. There is a selection area to filter the cycles that will be selected.
Once the cycles are selected, it is possible to run them in test mode or live mode, depending on the button to click.
First is recommended to perform a test run. In that case the name of the execution, the document type for posting and the fiscal period are maintained.
When clicking in OK the system will schedule a job of the process. In case of having some validation error, the system will display the error message prior to scheduling the job.
The result of the execution can be reviewed in the option Display Completed Run.
In the list, all the executions are displayed, and the results can be reviewed clicking in the right arrow. The report identifies if the execution was in test mode or live mode.
The errors generated are displayed in the section Messages.
In case of a successful execution, the Allocation Results tab will display the summary of senders and receivers selected.
The details of senders and receivers with the allocation amount can be reviewed in the corresponding tabs. Once the results are reviewed, the Live run can be executed. In the same way as a test run, the name of the execution, the document type for posting and the fiscal period are maintained.
The result of the execution can be reviewed in the option Display Completed Run. In case of needing some correction, the live run can be reversed. The system will show the same information as the test run, displaying the documents posted in the Messages tab.
3. REPORTING: Universal Cost Allocation provides several standard reporting in Fiori to analyze the amounts posted within cost elements in user friendly and homogenous way. In this post, the main reporting for statistical key figures and cost centers will be presented.
a) Statistical Key Figures
The following Fiori App provides an analytical report with the actual postings in statistical key figures.
Once executing the App, the selection screen to filter the records is displayed in a pop-up window. It is possible to filter by cost centers and statistical key figures for a given period of time. The report will display by default the actual amount in each statistical key figure by cost center. It is possible to add further dimensions to the columns or row to enhance the analysis required. As an analytical report, a graph can be displayed with the items selected or export the records to an spreadsheet file.
b) Cost Centers
The following Fiori App provides an analytical report to compare the actual and plan postings in cost centers.
Once executing the App, the selection screen to filter the records is displayed in the top of the screen. It is possible to filter by cost centers, profit centers and GL accounts for a given period of time. The report will display by default the balance for actual and plan postings in each cost center by GL account. It is possible to add further dimensions to the columns or row to enhance the analysis required.
There is the option to expand the results to analyze them.
Once the cost allocation has been executed in live mode, the sender cost centers are credited using the secondary cost account maintained in the segment. In case of cost center 17101201 there is a remaining amount of 232500USD related to Payroll Expenses since this account was not included in the selection criteria in the allocation cycle.
And the receivers cost centers are debited using the same secondary cost account as displayed below.
The report has the option to navigate to the line items report to analyze with further details the item selected. As an analytical report, a graph can also be generated with the items selected or export the records to an spreadsheet file.
