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Manufacturing Cost Center Planning

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Typographic Conventions
Type Style Example text Description Words or characters that appear on the screen. hese include !ield names" screen titles" push#uttons as $ell as menu names" paths and options. Cross%re!erences to other documentation. Example text E(A)P*E E( Emphasi&ed $ords or phrases in #ody text" titles o! 'raphics and ta#les. Names o! elements in the system. hese include report names" pro'ram names" transaction codes" ta#le names" and individual +ey $ords o! a pro'rammin' lan'ua'e" $hen surrounded #y #ody text" !or example" SE*EC and ,NC*-DE. Screen output. his includes !ile and directory names and their paths" messa'es" source code" names o! varia#les and parameters as $ell as names o! installation" up'rade and data#ase tools. .eys on the +ey#oard" !or example" !unction +eys /such as ENTER +ey.
F20

Example text

EXAMPLE TEXT

or the

Example text <Example text>

Exact user entry. hese are $ords or characters that you enter in the system exactly as they appear in the documentation. 1aria#le user entry. Pointed #rac+ets indicate that you replace these $ords and characters $ith appropriate entries.

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Contents
5 Purpose........................................................................................................................................ 6 2 Prere7uisites................................................................................................................................ 6 2.5 )aster Data........................................................................................................................... 6 2.2 Preliminary Steps.................................................................................................................. 8 2.3 Roles..................................................................................................................................... 8 3 Process 9vervie$ a#le.............................................................................................................. : 6 Business Processes..................................................................................................................... ; 6.5 Cost Center )asters ............................................................................................................. ; 6.2 S9P throu'h *on'% erm Plannin'/Capacity .......................................................................< 6.3 rans!errin' Planned Activity Re7uirements !or Production .................................................< 6.6 Plannin' Activity Based on Activity......................................................................................55 6.8 Plannin' Reconciliation ...................................................................................................... 52 6.: Chan'in' to Calculate Rates Based on Capacity /9ptional0 ..............................................53 6.= Acceptin' Scheduled *a#or and 9verhead Activity !or )anu!acturin' Cost Centers .........56 6.; Plannin' Direct *a#or Expenses.........................................................................................58 6.< Plannin' Direct 9verhead Expenses...................................................................................5: 6.54 Do$nloadin' Cost Elements to Excel !or ,ncome/Expense Bud'et...................................5= 6.55 -pdatin' Bud'et 1alues !or 9peration Cost Bud'et.........................................................24 6.52 -ploadin' Cost Elements !or ,ncome and Expense Excludin' 9perations.......................24 6.53 Plannin' Statistical .ey >i'ures........................................................................................ 25 6.56 Plan Assessment............................................................................................................... 22 6.58 Chec+in' Plan Accrual Calculation....................................................................................28 6.5: Con!irmin' Allocation o! 9perations Cost Bud'et..............................................................2: 6.5= Activity Price Calculation................................................................................................... 2= 6.5; Con!irmin' Accurate Calculation o! Price .........................................................................2; 6.5< Standard Cost Calculation ................................................................................................2< 6.24 >inal Plannin' Steps.......................................................................................................... 34 8 Appendix.................................................................................................................................... 34

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Manufacturing Cost Center Planning 1 Purpose
Durin' the annual #ud'etin' process" the mana'ers o! manu!acturin' cost centers plan the costs !or various cost types/elements !or their respective cost centers. he usual startin' point !or development o! these plans is the actual data !or the current/previous year. ,n this process" the previous year?s actual expenses !or these cost centers are copied into an A9P /annual operative plannin'0 #ud'et version in cost center accountin'. As an alternative the previous year?s #ud'et data can also #e used as a startin' point !or the exercise. he data in this version is do$nloaded into spreadsheets #y each cost element and cost center. he respective cost center mana'ers revie$ and update the #ud'et values accordin' to their re7uirements and plans. hen these plans are uploaded #ac+ into the system. he plans in the system are revie$ed and !inali&ed. he planned depreciation on !ixed assets is trans!erred separately to the cost center plan version. he system calculates the planned depreciation on assets #y cost center #ased on the asset values posted on the cost centers. ,n the case o! cost centers havin' machinery" the depreciation is planned #ased on cost center and activity type. he resource re7uirements in the !orm o! planned activity 7uantities are trans!erred !rom Sales and 9perations plannin' to the cost centers as planned activity consumption. Plan reconciliation #et$een the S9P activity re7uirements and manually planned re7uirements on the operational cost centers is carried out. 9nce the activity 7uantities and #ud'et amounts are !inali&ed" planned activity prices are calculated in the system.

2 Prerequisites
2.1 Master Data
@ou have entered the master data re7uired to 'o throu'h the procedures o! this scenario. Ensure that the !ollo$in' scenario%speci!ic master data exists #e!ore you test this scenarioA A description o! all C9 )aster Data can #e !ound in the document CO_MasterData_Overview.xls.

Common Master Data provided for all reas
Master Data Cost Center !alue 5545 5245 5242 5:45 5:42 5=45 5=84 5;45 Selection Comment >inancials and Administration Purchasin' B Stores 5 Purchasin' B Stores 2 )ar+etin' Sales Plant B )aintenance Buildin's B Plant )aintenance 9ther income/expense

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Master Data Cost Center Croup

!alue 5<45 5444

Selection and all 'roups assi'ned to 'roup 5444

Comment Customer service ,ndia

Cost Elements

D

Service rea
Master Data Cost Center !alue 5325 Selection Comment Services/ Consultin'

Manufacturing rea " Trading rea
Master Data Cost Center !alue 5345 5342 5645 5845 Selection Comment )anu!acturin' 5 )anu!acturin' 2 E) Research B Development

2.2 Preliminary Steps
Non manu!acturin' cost centers are planned. he assessment cycles are executed. he plan version is copied and maintained /see Ceneral Cost Center Plannin' /5=80 scenario0.

2.# $oles
%se
he !ollo$in' roles must have already #een installed to test this scenario in the SAP NetWeaver Business Client /NWBC0. he roles in this Business Process Procedure must #e assi'ned to the user or users testin' this scenario. @ou only need these roles i! you are usin' the NWBC inter!ace. @ou do not need these roles i! you are usin' the standard SAP C-,.

Prerequisites
he #usiness roles have #een assi'ned to the user $ho is testin' this scenario. &usiness role
Enterprise Controller

Technical name
SAPFBPRFC9N R9**ER%.

Process step
rans!er planned activity re7uirements !or production Plan activity #ased on capacity Plan reconciliation

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&usiness role

Technical name

Process step
Chan'e to calculate rates #ased on capacity Accept Scheduled *a#or and 9verhead Activity !or )anu!acturin' Cost Centers Plan direct la#or expenses Plan direct overhead expenses Do$nload/-pload cost elements to excel !or income/expense #ud'et Plan statistical +ey !i'ures Plan assessment Chec+ plan accrual Con!irm allocation o! operations cost #ud'et Activity price calculation Con!irm accurate calculation o! price

# Process 'vervie( Ta)le
Process step *+ternal process reference
See 155.03 Create Cost Center and Cost Center Group scenario See 1 3 ! ! SO" t#rou$# %on$ &erm "lannin$ &rans'er to %(S)"(S)Capacit * Annually durin' A9P process Annually durin' A9P process Annually durin' A9P process

&usiness condition

&usiness role

Transaction code
See 155.03 Create Cost Center and Cost Center Group scenario See 1 3 ! ! SO" t#rou$# %on$ &erm "lannin$ &rans'er to %(S)"(S)Capacit*

*+pected results
Cost centers are created

Cost Center Masters

See 155.03 Create Cost Center and Cost Center Group scenario See 1 3 ! ! SO" t#rou$# %on$ &erm "lannin$ &rans'er to %(S)"(S)Capacit * Enterprise Controller

SOP through Long-Term Planning/Capacit y

&#e planned re+uirements are trans'erred to active version in demand mana$ement.

Transfer Planned ctivity $equirements for Production Plan ctivity &ased on Capacity Plan $econciliation

.SPP

Enterprise Controller Enterprise Controller

.P2:

Capacity updated on cost center Scheduled activity added to plan activity and updated as plan on the

.PS,

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Process step

*+ternal process reference

&usiness condition

&usiness role

Transaction code

*+pected results
cost center

Change to Calculate $ates &ased on Capacity ,'ptionalccept Scheduled .a)or and 'verhead ctivity for Manufacturing Cost Centers ,! you $ant to use scheduled activity !or rate calculation" you need to manually accept scheduled la#or and overhead activity !or manu!acturin ' cost centers. Annually durin' A9P process Annually durin' A9P process

Enterprise Controller

.P2:

he plan is updated $ith the correct plan price indicator. he scheduled *a#or and 9verhead Activity !or )anu!acturin' Cost Centers is accepted.

)anual step

Plan Direct .a)or *+penses

Enterprise Controller

.P4:

Plan updated $ith correct plan price indicator. 1alues !or #ud'et #y cost element updated on manu!acturin' cost centers. 1alues !or #ud'et #y cost element updated on manu!acturin' cost centers. Planned values in excel -pdates saved in Excel !ile !ormat. Statistic +ey !i'ures per cost centers are availa#le

Plan Direct 'verhead *+penses

Enterprise Controller

.P4:

Do(nload Cost *lements to *+cel for 'perations Cost &udget

Annually durin' A9P process

Enterprise Controller

.P4:

%pdate &udget !alues for 'peration Cost &udget %pload Cost *lements for 'perations Cost &udget Plan Statistical /ey figures

Annually durin' A9P process Annually durin' A9P process

Enterprise Controller

)anual step

Enterprise Controller

.P4:

Enterprise Controller

.P6:

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Process step

*+ternal process reference

&usiness condition

&usiness role

Transaction code

*+pected results
!or reportin'" as distri#ution ratio !or assessment cycles

Plan ssessment

Enterprise Controller Annually durin' A9P process Annually durin' A9P process Enterprise Controller

.S-B

Assessment o! 7uality costs Accruals are calculated !or manu!acturin' cost centers. 1alues !or #ud'et #y cost element updated on operations cost centers. Bud'eted #alance o! operatin' cost centers is G&eroG #ecause all costs allocated to manu!acturin' he allocation $as success!ul. Correct standard cost calculation

Chec0 Plan ccrual Calculation Confirm llocation of 'perations Cost &udget

.SA;

Enterprise Controller

SFA*RF;=453:5 5

ctivity Price Calculation

Annually durin' A9P process

Enterprise Controller

.SP,

Confirm ccurate Calculation of Price Standard Cost Calculation See 1 , - Standard Cost Calculation scenario

Annually durin' A9P process Cost calculation wit#out material master master update

Enterprise Controller See 1 , - Standard Cost Calculation scenario

SFA*RF;=453:5 5 See 1 , Standard Cost Calculation scenario

Final planning steps

See 1 5 - General Cost Center "lannin$ scenario .'inal plannin$ steps/

See 1 5 - General Cost Center "lannin$ scenario .'inal plannin$ steps/

See 1 5 - General Cost Center "lannin$ scenario .'inal plannin$ steps/

1 &usiness Processes
1.1 Cost Center Masters
%se
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,n this document" you create a cost center. @ou can determine i! you need to create a cost center 'roup. @ou then maintain the assessment cycle.

SAP Best Practices deliver example C9 master data" $hich are created $ith the installation o! the SAP Best Practices Pac+a'e. A complete overvie$ can #e !ound in the document CO Overview Master Data $hich is assi'ned to the layer 4 installation #uildin' #loc+s.

Procedure

>or this activity" run the Create Cost Center and Cost Center Group .155.03/ scenario document in its entirety.

1.2 S'P through .ong2Term Planning"Capacity
%se
A!ter the sales plan is veri!ied" the sales 7uantities are trans!erred to Sales and 9peration Plannin' /S9P0. ,n S9P" a lon'%term plan is created to match the manu!acture o! parts to #e sold $ith the sales 7uantities. )aterials re7uirements plannin' /)RP0 is run in a simulated mode to revie$ planned re7uirements !or all the materials and resources re7uired to manu!acture the materials to satis!y the demand. Simulation o! )RP also allo$s revie$ o! capacities o! the plants. Capacity levelin' can then #e carried out to smooth out the #ottlenec+s in the capacities. 9nce the simulated version o! the manu!acturin' plan is accepted" the planned re7uirements are trans!erred to active version in demand mana'ement.

Procedure

>or this activity" run the SO" t#rou$# %on$ &erm "lannin$ &rans'er to %(S)"(S)Capacit* .1 3/ scenario document in its entirety.

1.# Transferring Planned Production
%se

ctivity $equirements for

,n this activity you $ill trans!er planned activity re7uirements !or production. @ou can trans!er the activity re7uirements data calculated in lon'%term plannin' to Cost Center Accountin' as planned !i'ures. he system uses this in!ormation to determine the production costs !or each cost center and !or costin' products. he activity 7uantities are calculated usin' the activity types and their !ormulas in the $or+ centers. he activity re7uirement 7uantities calculated in lon'%term plannin' are ta+en into

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account $hen comparin' the activity re7uirements $ith the $or+ centerGs availa#le activity. he activity prices o! the activity types are calculated usin' the availa#le activity and planned costs. he activity prices are included in product costin'. he activity re7uirements o! lon'%term plannin' are not automatically updated in cost center accountin'. ,nstead" they are trans!erred to cost center accountin' usin' a separate !unction in lon'%term plannin' a!ter you have adHusted the plannin' results.

Procedure
5. Access the transaction choosin' one o! the !ollo$in' navi'ation optionsA 'ption 13 S P 4raphical %ser Interface ,S P 4%IS P *CC menu 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → "lannin$ → "lannin$ 0ids → &rans'ers → Sc#eduled activit* SO")%&" .SPP

Transaction code

'ption 23 S P 5et6eaver &usiness Client ,S P 56&C- via )usiness role &usiness role &usiness role menu SAPFBPRFC9N R9**ER%. /Enterprise Controller0 Over#ead Cost Controllin$ → "lannin$1 Cost Centers → &rans'er "lanned 0ctivit* 2e+uirements 'or "roduction

2. 9n the &rans'er "lanned 0ctivit* 2e+uirements 'or "roduction screen" ma+e the !ollo$in' entriesA 7ield name "lant 3ersion 4rom period &o period 4iscal *ear Execute period ad5ustment Cost center) activit* t*pe 3. Choose &rans'er Control. Description %ser action and values 1000 002 1 12 IBud'et yearJ x x Next >iscal year S9P plannin' version Comment

his screen can #e accessed directly usin' transaction OM(6. 6. Select the line item containin' the previous year and choose Cop* i! the current #ud'et year is not displayed and enter the !ollo$in'A 7ield name CO area Description Controllin' area %ser action and values 1000 Comment

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3ersion 4iscal *ear %on$-&erm "lannin$ "lannin$ scenario 8. Choose Enter and then Save.

2 I9ver$rite $ith current #ud'et yearJ x 002

C9 plannin' version

S9P plannin' version

:. Choose 7ac8 to 'o #ac+ to the selection screen. Con!irm the messa'e that appears. he &est 2un can #e selected as needed. hen" choose Execute. =. Repeat the a#ove steps !or other plants.

$esult
he activity re7uirements are trans!erred !rom * P to cost center accountin'. he scheduled activity is planned on the manu!acturin' cost centers. o 'enerate a report" use transaction code 6S7% /menu path 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → (n'ormation S*stem → "lannin$ 2eports → Cost centers1 "lannin$ Overview/.

1.1 Planning
%se

ctivity &ased on

ctivity

,n this activity" you $ill plan activity #ased on activity.

Procedure
5. Access the transaction choosin' one o! the !ollo$in' navi'ation optionsA 'ption 13 S P 4raphical %ser Interface ,S P 4%IS P *CC menu Transaction code 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → "lannin$ → 0ctivit*)Output prices → C#an$e .P2:

'ption 23 S P 5et6eaver &usiness Client ,S P 56&C- via )usiness role &usiness role &usiness role menu SAPFBPRFC9N R9**ER%. /Enterprise Controller0 Over#ead Cost Controllin$ → "lannin$1 Cost Centers → C#an$e 0ctivit* &*pe)"rice "lannin$ %ser action and values 2 1 Comment C9 plannin' version

2. 9n the C#an$e 0ctivit* &*pe)"rice "lannin$ - (nitial Screen " ma+e the !ollo$in' entriesA 7ield name 3ersion 4rom period Description

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&o period 4iscal *ear Cost Center Group 0ctivit* &*pe Group 4orm-9ased 3. Choose Overview.

12 IBud'et yearJ 130 YBMF_P00_AT x )anu!acturin' cost center 'roup Plannin' Activity ypes

6. Enter 5244 in the !iled Plan Activity !or Cost Center 5342 and enter 5 !or all activity in the !ield E7uiNo. 8. Choose :ext Com9ination !or the cost center 5345. :. .)a+e sure the "lan 0ctivit* column must #e &ero.

,! a third 7uantity is needed in the #usiness" it can #e entered in the "lan 0ctivit* column" #ut then Plan Reconciliation step should not #e executed as this $ill copy scheduled 7uantity to the plan 7uantity. =. E7uivalent num#er should )e 1 for activity 1 and #lan+ !or the others. ;. Choose Save.

$esult
he capacity is updated on cost center. o 'enerate a report" use transaction code S_0%2_, 013;< .

1.8 Planning $econciliation
%se
,n this activity you execute the plan reconciliation.

Procedure
5. Access the transaction choosin' one o! the !ollo$in' navi'ation optionsA 'ption 13 S P 4raphical %ser Interface ,S P 4%IS P *CC menu Transaction code 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → "lannin$ → "lannin$ 0ids → "lan 2econciliation .PS,

'ption 23 S P 5et6eaver &usiness Client ,S P 56&C- via )usiness role &usiness role &usiness role menu SAPFBPRFC9N R9**ER%. /Enterprise Controller0 Over#ead Cost Controllin$ → "lannin$1 Cost Centers → Execute "lan 2econciliation

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2. 9n the Execute "lan 2econciliation - (nitial Screen" ma+e the !ollo$in' entriesA 7ield name Cost Center $roup 3ersion 4rom period &o period 4iscal *ear Detail lists &est 2un 3. Choose Execute. Description %ser action and values 130 2 1 12 IBud'et yearJ ISelectJ ISelect as neededJ Next >iscal year Comment )anu!acturin' cost center 'roup C9 plannin' version

$esult
he scheduled activity is copied to plan activity and updated as plan on the cost center. o 'enerate a report" use transaction code 6S7% /menu path 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → (n'ormation S*stem → "lannin$ 2eports → Cost centers1 "lannin$ Overview/.

he plan activity !rom the cost center /usually 40 is sho$n as $ell as the ne$ plan activity" $hich adds the scheduled and the planned activity.

1.9 Changing to Calculate $ates &ased on Capacity ,'ptional%se
,n the normal !lo$ o! #usiness" activity rates $ill #e calculated #ased on plan activity. ,! a #usiness $ants to calculate activity rates #ased on capacity" execute this step.

Prerequisites
o execute this activity" 'o to transaction 6%0= K 7asic Data ta9 K 0llocation De'ault values" and enter 2 in the "rice indicator L "lan price> automaticall* 9ased on capacit* !ield.

his is an optional step.

Procedure
5. Access the transaction choosin' one o! the !ollo$in' navi'ation optionsA 'ption 13 S P 4raphical %ser Interface ,S P 4%I-

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S P *CC menu Transaction code

0ccountin$ → Controllin$ → Cost Center 0ccountin$ → "lannin$ → 0ctivit*)Output prices → C#an$e .P2:

'ption 23 S P 5et6eaver &usiness Client ,S P 56&C- via )usiness role &usiness role &usiness role menu SAPFBPRFC9N R9**ER%. /Enterprise Controller0 Over#ead Cost Controllin$ → "lannin$1 Cost Centers → C#an$e 0ctivit* &*pe)"rice "lannin$ Description %ser action and values 2 1 12 IBud'et yearJ 130 YBMF_P00_AT x )anu!acturin' cost center 'roup Plannin' Activity ypes Comment C9 plannin' version

2. 9n the C#an$e 0ctivit* &*pe)"rice "lannin$ - (nitial Screen " ma+e the !ollo$in' entriesA 7ield name 3ersion 4rom period &o period 4iscal *ear Cost Center Group 0ctivit* &*pe Group 4orm-9ased 3. Choose Overview. 6. Enter the num#er o! hours "!or example A ;=:4 calculated #ased on capacity in Capacit* column 8. Chan'e planned price indicator column to 2 to calculate the rates #ased in the Capacit* column.

he choice o! 7uantity used !or the rate calculation is a #usiness decision. ,! the S9P/* P accuracy is hi'h then activity is the lo'ical choice. ,! S9P is a ne$ concept and master data is inaccurate then capacity is a #etter choice. :. Choose Save.

$esult
he plan is updated $ith the correct plan price indicator /to 'et rate calculated #ased on capacity0.

1.:
%se

ccepting Scheduled .a)or and 'verhead for Manufacturing Cost Centers

ctivity

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,! you $ant to use scheduled activity !or rate calculation" you need to manually accept scheduled la#or and overhead activity !or manu!acturin' cost centers.

1.; Planning Direct .a)or *+penses
%se
,n this activity" you $ill plan direct la#or expenses.

Prerequisite
Planner pro!ile @BA**F42 is set $ith transaction +p46. he menu is Over#ead cost controllin$ → "lannin$ "reparation → C9 Maintain "lanner "ro'ile →Set planner Pro!ile in the NWBC

Procedure
5. Access the transaction choosin' one o! the !ollo$in' navi'ation optionsA 'ption 13 S P 4raphical %ser Interface ,S P 4%IS P *CC menu Transaction code 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → "lannin$ → Cost and 0ctivit* (nputs → C#an$e .P4:

'ption 23 S P 5et6eaver &usiness Client ,S P 56&C- via )usiness role &usiness role &usiness role menu SAPFBPRFC9N R9**ER%. /Enterprise Controller0 Over#ead Cost Controllin$ → "lannin$1 Cost Centers → C#an$e Cost Element)0ctivit* (nput "lannin$

2. 9n the C#an$e Cost Element)0ctivit* (nput "lannin$ - (nitial Screen> ma+e the !ollo$in' entriesA 7ield name 3ersion 4rom period &o period 4iscal *ear Cost center $rp 0ctivit* t*pe $rp Cost element $rp 3. Description %ser action and values 2 1 12 IBud'et yearJ 130 YBMF_P00_AT BPF6654FWC Wa'es costs )anu!acturin' cost center 'roup Comment C9 plannin' version

o display all relevant cost elements" choose 4orm 7ased and choose Overview.

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6. ,nput plan !ixed :4 ,n the "lan 4ixed Costs !ield and varia#le costs 26 in the plan varia9le costs >ield #y cost element. -se the :ext com9ination arro$s to plan the next cost center 5345. And 'o do$n a pa'e to !ind the setup activity.

>ixed vs 1aria#le are al$ays di!!erent in each #usiness. he split #et$een !ixed and varia#le here ena#les a separate rate calculation !or !ixed and varia#le" $hich in turn results in tar'et reportin' capa#ilities. A cost element can #e planned as varia#le to ena#le tar'et reportin' and can #e displayed on a report under !ixed costs. 8. Choose Save.

$esult
Direct la#or expenses are planned. he values !or #ud'et #y cost element are updated on manu!acturin' cost centers. o 'enerate a report" use transaction code 6S7% /menu path 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → (n'ormation S*stem → "lannin$ 2eports → Cost centers1 "lannin$ Overview/.

1.< Planning Direct 'verhead *+penses
%se
,n this activity" you $ill plan direct overhead expenses.

Prerequisite
Planner pro!ile @BA**F42 is set $ith transaction +p46.

Procedure
5. Access the transaction choosin' one o! the !ollo$in' navi'ation optionsA 'ption 13 S P 4raphical %ser Interface ,S P 4%IS P *CC menu Transaction code 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → "lannin$ → Cost and 0ctivit* (nputs → C#an$e .P4:

'ption 23 S P 5et6eaver &usiness Client ,S P 56&C- via )usiness role &usiness role &usiness role menu SAPFBPRFC9N R9**ER%. /Enterprise Controller0 Over#ead Cost Controllin$ → "lannin$1 Cost Centers → C#an$e Cost Element)0ctivit* (nput "lannin$

2. 9n the C#an$e Cost Element)0ctivit* (nput "lannin$ - (nitial Screen> ma+e the !ollo$in' entriesA 7ield name 3ersion 4rom period Description %ser action and values 2 1 Comment C9 plannin' version

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&o period 4iscal *ear Cost center $rp 0ctivit* t*pe $rp Cost element $rp 3.

12 IBud'et yearJ 130 YBMF_P00_AT BPF6642FMW Mo# $or+ costs

)anu!acturin' cost center 'roup

o display all relevant cost elements" choose 4orm 7ased and choose Overview.

6. ,nput plan !ixed :4 ,n the "lan 4ixed Costs !ield and varia#le costs 26 in the plan varia9le costs >ield #y cost element. -se the :ext com9ination arro$s to plan the next cost center. And 'o do$n a pa'e to !ind the setup activity. 8. Choose Save. :. Repeat steps 5%8 !or all other overhead cost element 'roups to #e planned as direct overhead costs.

$esult
he values !or #ud'et #y cost element are updated on manu!acturin' cost centers. o 'enerate a report" use transaction code 6S7% /menu path 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → (n'ormation S*stem → "lannin$ 2eports → Cost centers1 "lannin$ Overview/.

his type o! plannin' lin+s cost elements speci!ically to an activity.

1.1= Do(nloading Cost *lements to *+cel for Income"*+pense &udget
%se
,n this activity you $ill do$nload cost elements to excel !or operations cost #ud'et.

Prerequisites
his customi&in' settin' has to #e added only once.

he !ollo$in' steps are only re7uired the !irst time $hen startin' the plannin' process. ,! a !ile description is already assi'ned the steps should not #e repeated a'ain.

he !ile description is needed !or the excel upload o! plannin' costs on cost centers. he !ile description needs to #e saved separately so that it can #e accessed in uploadin' the !ile. his activity has to #e executed #e!ore the !irst time o! plannin'. Chec+ in the !ollo$in' steps the correct assi'nmentsA

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he planner pro!ile @BA**F45 is set /transaction .P460. he menu is Over#ead cost controllin$ → "lannin$ "reparation → C9 Maintain "lanner "ro'ile→Set planner Pro!ile in the NWBC 5. Access the transaction choosin' one o! the !ollo$in' navi'ation optionsA 'ption 13 S P 4raphical %ser Interface ,S P 4%IS P *CC menu Transaction code Controllin$ → Cost Center 0ccountin$ → "lannin$ → Manual "lannin$ → De'ine ?ser-De'ined "lanner "ro'iles .P36 /SFA*RF;=448;820

'ption 23 S P 5et6eaver &usiness Client ,S P 56&C- via )usiness role &usiness role &usiness role menu SAPFBPRFC9N R9**ER%. /Enterprise Controller0 Over#ead cost controllin$ → "lannin$ "reparation → C9 Maintain "lanner "ro'ile

2. 9n the C#an$e 3iew @"lanner "ro'iles@1 Overview screen" choose A70%%_01 3. Choose General Controllin$. 6. 9n the C#an$e 3iew @General Controllin$@1 Overview screen" choose !irst line Cost ctrs1 Cost element)activit* inputs. 8. Choose %a*outs 'or controllin$. :. 9n the C#an$e 3iew @%a*outs 'or Controllin$@1 Overview screen" choose A1-101. =. Choose De'ault "arameters. ;. 9n the Cost Element)0ctivit* (nput "lannin$1 (nit.Screen "re-"arameteriB. screen" ma+e the !ollo$in' entriesA 7ield name Controllin$ 0rea 3ersion 4rom "eriod &o "eriod 4iscal Aear Cost center 0ctivit* &*pe Cost element 'roup Description %ser action and values 1000 2 1 12 I#ud'et yearJ D Blan+ BPF6624FS* No input !or overhead costs I cost element 'roupJ >or exampleA Next !iscal year C9 plannin' version 5ote

<. Choose Save and con!irm the messa'e Preset paramaters were saved $ith Enter. 54. 9n the C#an$e 3iew @%a*outs 'or Controllin$@1 Overview screen" choose Save. 55. 9n the C#an$e 3iew @%a*outs 'or Controllin$@1 Overview screen" choose A1-101 a'ain.

Pa'e 5; o! 34

52. Choose De'ault "arameters. 53. Choose Overview Screen. 56. Con!irm messa'e File description 01_1P1_YBALL_01_001Y1 101 !as "een #enerated if t e messa!e appears. 58. Choose Generic 'ile" and enter 9ud$et_C.txt !or the Generic 'ile name . 5:. Choose Continue. 5=. Choose Save 4ile Description. 5;. Choose Save Excel %a*out. 5<. Choose Save.

Procedure
5. Access the transaction choosin' one o! the !ollo$in' navi'ation optionsA 'ption 13 S P 4raphical %ser Interface ,S P 4%IS P *CC menu Transaction code 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → "lannin$ → Cost and 0ctivit* (nputs → C#an$e .P4:

'ption 23 S P 5et6eaver &usiness Client ,S P 56&C- via )usiness role &usiness role &usiness role menu SAPFBPRFC9N R9**ER%. /Enterprise Controller0 Over#ead Cost Controllin$ → "lannin$1 Cost Centers → C#an$e Cost Element)0ctivit* (nput "lannin$

2. Select plannin' layout @5%545. 3. 9n the C#an$e Cost Element)0ctivit* (nput "lannin$ - (nitial Screen> ma+e the !ollo$in' entriesA 7ield name 3ersion 4rom period &o period 4iscal *ear Cost center Description %ser action and values 2 1 12 IBud'et yearJ $ Cost center 5645 must have plannin' data" $hich $ill #e used in step 6.56 No input All primary costs Comment C9 plannin' version

0ctivit* &*pe Cost element $rp 6.

Blan+ BPF6624FS*

o display all relevant cost elements" select 4orm 7ased and choose Overview.

8. >rom the menu" choose 4ile → Save Cop* 0s and save !or each cost center. he !ile name is in the !orm #ud'etFccFyyyyFxx...xx.xls $here xx...xx N cost center" and yyyy N #ud'et year.

Pa'e 5< o! 34

Remem#er to use /next com#ination0 arro$s to pa'e and save a !ile !or each cost center. Do not use Delete" Paste" and Sort !unctions in Excel. Add ne$ records at the #ottom. Delete last line Cost Element &otal. ,! necessary remove Excel $or+sheet protection !or deletin' these entries.

$esult
he !ile $ith the cost elements to #e planned is do$nloaded correctly and is e%mailed to the cost center mana'er.

1.11 %pdating &udget !alues for 'peration Cost &udget
he cost center mana'er updates the Excel spreadsheet and e%mails to the Enterprise Controller.

5otes for *diting the Spreadsheet
• • • • • • • Do not use Delete" Paste" Sort !unctions in Excel. -se tools → "rotection → ?nprotect S#eet to allo$ chan'es and delete totals line #e!ore savin' as a AB delimited txt !ile $ith the same name. Add ne$ records at the #ottom o! the spreadsheet. A second $or+sheet can #e used !or calculations" 'raphs. Sheet 5 must #e saved as #ud'etFyyyyFpppppppppppppp.txt / a# delimited txt 0 to ena#le upload $here yyyy is the #ud'et year and pppppppppppppp is the product line. Data can #e +ept at customer product level !or accuracy" or alternatively updated #y product 'roup and distri#uted later. Do not delete items to 'et rid o! 7uantities" instead" enter 0.

$esult
he Excel spreadsheet is no$ saved in the correct !ormat !or upload.

1.12 %ploading Cost *lements for Income and *+pense *+cluding 'perations
%se
,n this activity" you $ill upload cost elements !or income and expense excludin' operations.

Procedure
5. Access the transaction choosin' one o! the !ollo$in' navi'ation optionsA 'ption 13 S P 4raphical %ser Interface ,S P 4%I-

Pa'e 24 o! 34

S P *CC menu Transaction code

0ccountin$ → Controllin$ → Cost Center 0ccountin$ → "lannin$ → Cost and 0ctivit* (nputs → C#an$e .P4:

'ption 23 S P 5et6eaver &usiness Client ,S P 56&C- via )usiness role &usiness role &usiness role menu SAPFBPRFC9N R9**ER%. /Enterprise Controller0 Over#ead Cost Controllin$ → "lannin$1 Cost Centers → C#an$e Cost Element)0ctivit* (nput "lannin$

2. Choose Extras → Excel "lannin$ → ?pload. 3. ,mport a sin'le !ile or a directory. 6. Select path o! the !ile on your PC $ith !ile description 01_1"1_A70%%_01_001A1-101" and decimal notation" 5" 236" 8:=" .< separators in CS1 !iles. 8. Choose Execute. Remem#er to chec+ the lo's.

$esult
he values !or #ud'et #y cost element are on operations cost centers. o display the report" use transaction code 6S7% /menu path 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → (n'ormation S*stem → "lannin$ 2eports → Cost centers1 "lannin$ Overview/.

Ne$ planner pro!ile $ill need a ne$ !ile description.

1.1# Planning Statistical /ey 7igures
%se
@ou use the statistical +ey !i'ures to calculate +ey !i'ures !or reportin'" and the !i'ures are also used as the #asis !or periodic allocation.

Procedure
5. Access the transaction choosin' one o! the !ollo$in' navi'ation optionsA 'ption 13 S P 4raphical %ser Interface ,S P 4%IS P *CC menu Transaction code 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → "lannin$ → Statistical 6e* 4i$ures → C#an$e .P6:

'ption 23 S P 5et6eaver &usiness Client ,S P 56&C- via )usiness role &usiness role &usiness role menu SAPFBPRFC9N R9**ER%. /Enterprise Controller0 Over#ead cost controllin$ → "lannin$1 Cost Centers → C#an$e Stat. 6e* 4i$ure "lan Data

Pa'e 25 o! 34

2. Enter the necessary data on the C#an$e Statistical 6e* 4i$ure "lannin$ screen. 7ield name 3ersion "eriods Aear Cost center Statistical 8e* 'i$ure Entr* Current plan value Description %ser actions and values 2 1 to 12 I#ud'et yearJ any any >orm%#ased 9vervie$ screen any Example 544 Comment Plan/actual version April. to )arch. >or exampleA next !iscal year Example 5345 Example 5442

3. Choose Save.

$esult
he cost centers !or $hich you have planned one or more statistical +ey !i'ures can no$ serve as receivers in the allocation cycles /periodic repostin'" plan distri#ution and plan assessment0.

1.11 Plan

ssessment

1.11.1 Chec0ing Plan ssessment3 &uildings and Maintenance Costs %se
Durin' the automatic secondary cost plannin'" you can plan secondary costs #oth on a value #asis /as a plan assessment0 and on a 7uantity #asis /$ith indirect activity allocation0. Assessment is used to allocate primary and secondary costs. he ori'inal cost elements are com#ined and allocated to the receiver cost center in an assessment cost element. he assessment is used to !urther allocate the costs o! #uildin's and maintenance. ,n this process step the assessments can #e chec+ed.

Prerequisite

Pa'e 22 o! 34

Assessments o! #uildin's and maintenance costs are executed !or all cost centers and are not speci!ic !or manu!acturin' cost centers. here!ore they are already included in another scenario $hich re!ers to the 'eneral part o! cost center plannin' /see 5=8A Ceneral Cost Center Plannin'0. -sually the assessments are done in one step so no !urther speci!ic activities are re7uired here. his process step is added so that the assessment to manu!acturin' cost centers can #e chec+ed. @ou can !ind !urther details in General Cost Center "lannin$ .1 5/ .Step1 "lan 0ssessment/ scenario.

Procedure
5. Access the transaction choosin' one o! the !ollo$in' navi'ation optionsA 'ption 13 S P 4raphical %ser Interface ,S P 4%IS P *CC menu Transaction code 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → "lannin$ → 0llocations → 0ssessment .S-B

'ption 23 S P 5et6eaver &usiness Client ,S P 56&C- via )usiness role &usiness role &usiness role menu SAPFBPRFC9N R9**ER%. /Enterprise Controller0 Over#ead cost controllin$ → "lannin$1 Cost Centers → Execute "lan 0ssessment C*cle 'or Cost Centers

2. >rom the menu" choose Go&o → "rocessed to Date. 3. 9n the "lan 0ssessment Overview1 (nitial screen" enter the re7uired dataA 7ield name "eriods 4iscal *ear 6. Choose Execute. 8. Select the su#se7uent lines #y dou#le%clic+in' !or the report analysis. Description %ser actions and values 9ne num#er /!rom 1 to 120 I#ud'et yearJ Comment April. to )arch

$esult
Chec+ the result !or planned assessment !or #uildin' and maintenance costs.

1.11.2 %se

*+ecuting Plan ssessment3 >uality costs

Euality costs are collected on cost center 5645. hey are to #e assessed to the manu!acturin' cost centers. he later planned activity type prices include the 7uality costs.

Prerequisites
• A plan assessment cycle must #e de!ined in customi&in'.

Pa'e 23 o! 34

he assessment is #ased on !ixed percenta'es. he same transaction can #e used to adopt the percenta'es to customer speci!ic re7uirements.

he !ollo$in' cycle has #een de!ined !or the plan assessmentA Cycle @FP454 Assessmen t Euality cost /plan0 Segment 544 Euality costs !or operations Sender CC 5645 E) Cost Element BPF5444F,N Cost center 'roup 534 $eceiver $eceiver Tracing 7actor ExampleA 5345A 28O 5342A 28O

Procedure
5. Access the transaction choosin' one o! the !ollo$in' navi'ation optionsA 'ption 13 S P 4raphical %ser Interface ,S P 4%IS P *CC menu Transaction code 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → "lannin$ → 0llocations → 0ssessment .S-B

'ption 23 S P 5et6eaver &usiness Client ,S P 56&C- via )usiness role &usiness role &usiness role menu SAPFBPRFC9N R9**ER%. /Enterprise Controller0 Over#ead cost controllin$ → "lannin$1 Cost Centers → Execute "lan 0ssessment C*cle 'or Cost Centers 2. 9n the Execute "lan 0ssessment screen" enter the re7uired dataA 7ield name "eriods Description %ser actions and values 9ne num#er /!rom 1 to 120 $emar0s )onth num#er /Man N5" DecN520 9nly !ill out the !irst !ield. Do not enter a value in the second !ield. Aear &est run Detailed lists C*cle I#ud'et yearJ x x Y_P010 Assessment Euality cost /plan0 -ntil the run is error%!ree

3. Choose Execute.

$esult
he 7uality costs are settled to the manu!acturin' cost centers.

Pa'e 26 o! 34

o display the existin' cycles" choose Extras → C*cle → Displa*.

1.18 Chec0ing Plan
%se

ccrual Calculation

@ou should start the plan accrual once you have completed manual primary cost plannin'. Durin' this process" overhead cost percenta'es are used to plan accrued costs !or the correspondin' cost centers. @ou de!ine an overhead percenta'e rate !or accruin' the additional employee #ene!it costs. Re!erence cost elements are the costs !or $a'es and salaries. he accrued costs are credited to an order $ith order type 0ccrual Order. ,n this process step the accrued costs can #e chec+ed.

Prerequisites
he accrual calculation o! planned costs is executed !or all cost centers and not speci!ic !or manu!acturin' cost centers. here!ore they are already included in another scenario $hich re!ers to the 'eneral part o! cost center plannin'. -sually the accrual calculation is done in one step so no !urther speci!ic activities are re7uired here. his process step is added so that the accrued costs can #e chec+ed. @ou can !ind !urther details in General Cost Center "lannin$ .1 5/ .Step1 "lan 0ccrual Calculation/ scenario.

Procedure
5. Access the transaction choosin' one o! the !ollo$in' navi'ation optionsA 'ption 13 S P 4raphical %ser Interface ,S P 4%IS P *CC menu Transaction code 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → "lannin$ → "lannin$ 0ids → 0ccrual Calculation .SA;

'ption 23 S P 5et6eaver &usiness Client ,S P 56&C- via )usiness role &usiness role &usiness role menu SAPFBPRFC9N R9**ER%. /Enterprise Controller0 Over#ead cost controllin$ → "lannin$1 Cost Centers → "lan 0ccrual 'or Cost Centers %ser actions and values )anu!acturin' cost center 'roup 2 1 to 12 Comment !or example" 534 /operations0 Plan/actual version

2. Enter the re7uired data on the "lan 0ccrual Calculation 'or Cost Centers screen. 7ield name Cost center $roup 3ersion "eriods Description

Pa'e 28 o! 34

Aear &est run Detailed lists 3. Select :ext %ist %evel.

I#ud'et yearJ " " Execute -ntil the run is error% !ree

6. -se report "lan 0ccrual Calculation 'or Cost Centers !or !urther analysis.

$esult
9verhead rates cannot #e transported and have to #e maintained manually in customi&in'

@ou can use Extras → Settin$s → "ercenta$e Met#od to display the allocation structure.

1.19 Confirming
%se

llocation of 'perations Cost &udget

,n this activity" you $ill con!irm allocation o! operations cost #ud'et.

Procedure
5. Access the transaction choosin' one o! the !ollo$in' navi'ation optionsA 'ption 13 S P 4raphical %ser Interface ,S P 4%IS P *CC menu 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → (n'ormation S*stem → "lan 0ctual Comparisons → Cost centers1 0ctual)"lan)3ariance SFA*RF;=453:55

Transaction code

'ption 23 S P 5et6eaver &usiness Client ,S P 56&C- via )usiness role &usiness role &usiness role menu SAPFBPRFC9N R9**ER%. /Enterprise Controller0 Over#ead cost controllin$ → 2eportin$ → Cost Centers1 0ctual)"lan)3ariance %ser actions and values 1000 Comment

2. 9n the Cost Centers ! 0ctual)"lan)3ariance - Selection screen> ma+e the !ollo$in' entriesA 7ield name Controllin$ area Description

Pa'e 2: o! 34

4iscal *ear 4rom period &o period "lan 3ersion Cost center $rp Cost elem. Grp Cost center 'roup Cost element 'roup

IBud'et yearJ 1 12 2 130 D )anu!acturin' cost centers e.'. BPF5444F,N /costs Best Practices0

3. Choose Execute. Con!irm the total cost center plan to see that the upload $or+ed and the costs loo+ 'ood.

$esult
he operatin' #ud'et in the system is con!irmed to #e valid.

'ption 3 ,! the data is correct" proceed to the next step. 'ption &3 ,! the data is incorrect" 'o #ac+ to precedin' plannin' steps.

1.1:
%se

ctivity Price Calculation

,n this activity" you $ill calculate the activity price.

Procedure
5. Access the transaction choosin' one o! the !ollo$in' navi'ation optionsA 'ption 13 S P 4raphical %ser Interface ,S P 4%IS P *CC menu Transaction code 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → "lannin$ → 0llocations → "rice Calculation .SP,

'ption 23 S P 5et6eaver &usiness Client ,S P 56&C- via )usiness role &usiness role &usiness role menu SAPFBPRFC9N R9**ER%. /Enterprise Controller0 Over#ead cost controllin$ → "lannin$1 Cost Centers → Execute "lan "rice Calculation %ser actions and values 130 Comment )anu!acturin' cost center 'roup

2. 9n the Execute "lan "rice Calculation ! (nitial Screen> ma+e the !ollo$in' entriesA 7ield name Cost Center Group Description

Pa'e 2= o! 34

3ersion 4rom period &o period 4iscal *ear &est 2un Detail %ists 3. Choose Execute.

2 #$rre%t Peri&d #$rre%t Peri&d IBud'et yearJ x x

C9 plan version

>or exampleA next !iscal year

<. i' *ou want to calculate 'rom period 1 to 1=> *ou #ave to maintain plan activit* 'or period 1 to 1=.or *ou will meet error li8e cost element xxxxxxxx cannot 9e split 'or cost center xxxx> period xxxx.

$esult
he activity prices are calculated. o 'enerate a report" use transaction code 6S7% /menu path 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → (n'ormation S*stem → "lannin$ 2eports → Cost centers1 "lannin$ Overview/.

1.1; Confirming
%se

ccurate Calculation of Price

,n this activity" you $ill con!irm the accurate calculation o! price.

Procedure
5. Access the transaction choosin' one o! the !ollo$in' navi'ation optionsA 'ption 13 S P 4raphical %ser Interface ,S P 4%IS P *CC menu 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → (n'ormation S*stem → "lan 0ctual Comparisons → Cost centers1 0ctual)"lan)3ariance SFA*RF;=453:55

Transaction code

'ption 23 S P 5et6eaver &usiness Client ,S P 56&C- via )usiness role &usiness role &usiness role menu SAPFBPRFC9N R9**ER%. /Enterprise Controller0 Over#ead cost controllin$ → 2eportin$ → Cost Centers1 0ctual)"lan)3ariance %ser actions and values 1000 IBud'et yearJ Comment

2. 9n the Cost Centers ! 0ctual)"lan)3ariance - Selection screen> ma+e the !ollo$in' entriesA 7ield name Controllin$ area 4iscal *ear Description

Pa'e 2; o! 34

4rom period &o period "lan 3ersion Cost center $rp Cost elem. Grp Cost center 'roup Cost element 'roup

1 12 2 130 D )anu!acturin' cost centers !or example" BPF5444F,N /costs Best Practices0

3. Choose Execute. >rom the le!t side navi'ation section" choose the cost center you $ant to analy&e. 6. o 'enerate a report" use transaction code .SB* /menu path 0ccountin$ → Controllin$ → Cost Center 0ccountin$ → (n'ormation S*stem → "lannin$ 2eports → Cost centers1 "lannin$ Overview/. he plannin' overvie$ report sho$s the planned costs and 7uantities !or the cost center/activity. o 'et the planned price" choose Displa* 0ctivit* "rice.

8.

:. Redo the chec+ !or all cost center/activity type com#inations in transaction .SB*.

$esult
he activity prices are chec+ed and a'reed on.

'ption 3 ,! the rates are correct" proceed to the next step. 'ption &3 ,! the data is incorrect" 'o #ac+ to precedin' plannin' steps.

1.1< Standard Cost Calculation
%se
Annually" the standard costs !or products are updated as part o! the annual operations plannin' /A9P0. his is necessary to re!lect the chan'es in the prices o! purchased parts" chan'e in la#or and overhead costs and chan'e in #ills o! materials and operations needed to manu!acture the semi%!inished and !inished 'oods. 9nce the planned prices !or purchased parts are updated and planned activity prices are calculated" a costin' run is done to calculate the standard planned prices o! the materials. he calculated standards are revie$ed !or accuracy and the responsi#le persons are in!ormed o! any corrections that are re7uired to #e made. 9nce the calculations are accepta#le" the prices are updated as !uture planned costs in the respective material master records. 9nce the current year is closed" the mar+ed cost estimates are released. his results in a revaluation o! existin' inventory to the ne$ standard prices.

Procedure

Pa'e 2< o! 34

>or this activity" run the Standard Cost Calculation .1 ,/ scenario document in its entirety" usin' the master data !rom this scenario document.

1.2= 7inal Planning Steps
%se
)anu!acturin' cost center plannin' is one part o! cost center plannin'. A!ter this scenario the cost center plannin' has to #e !inali&ed. Plannin' data are to #e trans!erred to C9%PA /i! C9%PA is activated0" the plannin' version is to #e trans!erred to the actual version and versions are to #e loc+ed.

Procedure

>or this activity" run the General Cost Center "lannin$ .1 5/ scenario document" chapter 4inal "lannin$ Steps.

8

ppendi+
original Step 6.3 original Step 5ame rans!er planned activity re7uirements !or production original Transaction Code .SPP $eversal Step 5ame Scheduled activity S9P/* P Delete planned costs Delete planned data $eversal Transaction Code .SPP $eversal3 $emar0s Choose rans!er → Reset

Reversal o! Process Steps All steps cannot #e reversed

Ceneral

.P<4

Ceneral

.P<5

Pa'e 34 o! 34