10/16/2015 PrimaryCostPlanningAssetAccounting(FIAA)SAPLibrary

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EnterpriseManagement SAPERP 6.0EHP7

PrimaryCostPlanning

Purpose
Forprimarycostplanningrelatedtocostcenteraccounting,youneedtoforecastfuturedepreciation.
Therefore,youcandetermineplannedperiodicdepreciationandinterestforanyAssetAccounting
depreciationarea.Thedepreciationareahastobearealdepreciationarea,notaderiveddepreciation
area.Usingaspecialreport( PeriodicProcessing ),youcantransferthisdepreciationandinterestto
theControlling(CO)component.Thereisanindicatorinthereportrequestscreenyouusetospecifyif
planningshouldtakeplaceoncostcentersoronorders.

ProcessFlow
Thewaythesystemdeterminesplanneddepreciationforthispurposeissimilartothewayitsimulates
depreciation.Formoreinformation,seeDepreciationForecastandDepreciationForecastwithPlanned
InvestmentsandAPCValuesforPlannedInvestments.
Thetransferreportplansthedepreciation,usingtheappropriatecostelement,onthecostcenteror
order.Thereportoverwritesanyexistingpannedcostsforthiscostelement(meaningthatthenew
costsarenotaddedtotheexistingcosts).Whenyourunthereportinupdatemodeanditisnot
possibleforthereporttotransfercertainvalues,thereportterminatesandissuesanerrormessage.
Afteryoucorrecttheerror,youcanrestartthereportfortheoriginaldataset.Thisdoesnotpresenta
problem,sincetheplanvaluesthatwerealreadytransferredarenowoverwritten(ratherthanbeingadded
to).
PlannedInvestments
IfyouareusingtheInvestmentManagement(IM)orOverheadOrders(COOPA)andProjectSystem
(PS)components,youcanalsoincludethesimulateddepreciationandinterestderivedfromtheplanned
valuesofinvestmentmeasuresandinvestmentprogrampositions,inadditiontothoseofcapitalized
assets,inprimarycostplanning.Youcanchoosewhetherthesystemusesthebudgetedvaluesorplan
valuesastheAPCforplannedcapitalinvestments.Youmakethisspecificationwhenyoustartthe
report.Whenthesimulationisbasedonplanvalues,youcanalsospecifytheplanversiontobeused.
Inordertocarryoutprimarycostplanningwithplannedinvestments,therequirementsbelowmustbe
met:

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DepreciationsimulationdatahastobeenteredinthemasterdataoftheorderorWBSelementor
investmentprogramposition(masterdatamaintenanceisfoundunder Extras ).
Theplannedinvestmenthastohavebudgetorplanvalues.
CapitalizationsintheCurrentFiscalYear
ThesystembasesthecalculationoftheAPCbasisforthedepreciationsimulationofplanned
investmentsontheplanvaluesorbudgetvalues.
ThesystemdoesnotnormallyadjustthesevaluesforordersorWBSelementswhenpartoftheplanned
investmenthasalreadybeencapitalized(thatis,settledtocapitalizedassets).Foradepreciation
simulationthatincludescapitalizedassetsandplannedinvestmentsatthesametime,thiscouldcause
problems.ThesystemwouldincludetheplanorbudgetvaluesfromtheorderorWBSelementalong
withthevaluesfromthecapitalizedasset.Asaresult,thealreadycapitalizedvalueswouldbe
duplicated.
Inordertopreventduplications,therearetwooptionsintheinitialscreenofthedepreciationsimulation
forhandlingcapitalizationsinthecurrentfiscalyear:
Thereportignoresthecapitalizationpostingsinthecurrentyear.Asaresultthesimulationis
alwaysbasedontheassetbalancesheetvaluesatthestartofthecurrentfiscalyear.
ThereportexcludescapitalizationthathasalreadybeenpostedforordersandWBSelements.
TheseamountsarenotconsideredaspartoftheAPCbasisforthedepreciationsimulation.
Youspecifythemethodyouwanttousebysettingthatindicatorintheinitialscreenbeforestartingthe
depreciationsimulation.
Referto:
Formoredetailedinformationonthelogicusedforthecalculation,refertoDepreciationForecastwith
PlannedInvestments.Alsorefertothefielddocumentationfortherelatedindicators.
DeterminationoftheCostCenterorOrder
Forcapitalizedassets,thesystemplansonthecostcenterororderthatisenteredintheassetstime
dependentdata,andwhichisvalidduringtheplanningtimeperiod.Forplannedinvestments,thesystem
usesthecostcenterororderinthedepreciationsimulationdata(thereceivingcostcenter/order).
Theassets,orders,andprojects,forwhichthesystemcannotdetermineacostcenterororder,are
listedinthelogunderthecostcenter(ororder)??????????.Thisisaproblemparticularlyforordersfor
whichyouhavealreadyenteredexplicitsettlementrules.Thesystemcannolongerdetermineacost
centerfortheseorders,sincethesettlementcostcenterisnolongeravailablefromtheordermaster
record.Thesystemlistsrecordsunderthecostcenter(ororder)??????????inthelog,butthevalues
fortheserecordsarenotincludedinthetransfertotheControlling(CO)componentduringanupdaterun.
Youneedtoperformamanualfollowup,inwhichthecostsfromthelogareplannedforthedesiredcost
centers.
ActivityType
Youcanrequestactivitytypedependentand/oractivitytypeindependentplanning.
Planningonlyindependentofactivitytype
Planningtakesplaceinthecostcenter,independentoftheactivitytype.Anyactivitytypesintheasset
masterrecordareignored.
Planningonlydependentonactivitytype

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Planningtakesplaceinthecostcenter,dependentontheactivitytype.Anyassetmasterrecords
withoutactivitytypesareignored.
Planningactivitytypedependentandindependent
Costsforassetswithactivitytypesareplannedinthecostcenter,dependentontheactivitytype.Costs
forassetswithoutactivitytypesareplannedinthecostcenterindependentoftheactivitytype.
DistributionKey
Ifyouspecifyadistributionkeywhenstartingthereport,valuesaredeterminedbasedonthetimeperiod
specifiedinthefrom/toperiod.Thevaluesarethendistributedaccordingtothedistributionkeytothe
individualperiods.Ifyoudonotenteradistributionkey,thesystemdeterminesthevaluesindividually
foreachperiodinthespecifiedplanninginterval.
SeparationofFixedandVariableCosts
Itisbasicallypossibletoseparatethedepreciationofassetsintofixedandvariableportions(referto
DepreciationforMultipleShiftOperationandShutdown).Thisseparationisalsorecognizedinprimary
costplanning.Thereportcalculatesthepurefixedcostportionalongwiththetotalcosts.Thevariable
costsaredetermined,accordingtothedefinition,asthedifferencebetweenthesetwovalues.However,
thesystemonlycalculatesfixedcostsseparatelyifthefollowingrequirementsaremet:
Youmusthaverequestedactivitytypedependentplanning.
Therehastobeanactivitytypeandamultipleshiftfactorspecifiedintheassetmasterrecord.If
theassetisnotusedinmultipleshifts,youhavetosetamultipleshiftfactorof1.
Theplanningparameterthatisenteredmustspecifymanualfixedcostplanningthatisactivity
typedependent.
ChangingtheCostCenterintheAssetMasterRecord
Theassignmentoftheassettoacostcentermaychangeduringthefiscalyear.Whenthishappens,the
systemrecognizestheperiodinwhichthechangetookplace.Thefollowingshouldbekeptinmind:
Thechangeofcostcenterhastotakeplaceattheendofoneperiodorthebeginningofthenext.
Therearespecialconsiderationsifprimarycostplanningtakesplaceusingadistributionkey.You
thenhavetosubdividetheperiodintervalintosmallerintervals,sothatthechangeofcostcenter
isalwaysatthestartofoneofthesesmallerintervals.Startaseparateprimarycostplanningrun
foreachsubinterval.

Example
Youwanttoplanforanentirefiscalyearforperiods1to12.Changestothecostcentertookplace
onApril1andOctober1.
Ifyouenteradistributionkeywhenstartingprimarycostplanning,youhavetocarryoutthree
primarycostplanningruns:

Forperiods1to3
Forperiods4to9
Forperiods10to12

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Ifyoudonotenteradistributionkey,thenyouonlyhavetocarryoutaprimarycostplanningrunfor
periods1to12atthesametime.
Limits
Youcanlimittheselectionofassetsintheinitialrequestscreenforthereport.Limitationsaccordingto
companycode,assetclass,businessarea,costcenterandplantapplytoassetsaswellastoordersor
projects.Limitationaccordingtolocationandassetsupernumberappliesonlytoassets.Alsoenterthe
depreciationarea,fromwhichthedepreciationorinterestthatisbeingplannedstems.
Enterthefiscalyear,forwhichyouareplanning.Thesystemdeterminesthecostcenter/activitytypefor
assetsbasedonthecostcenter/activitytypethatisvalidfortheassetattheendofthisfiscalyear.
Youcanlimittheplanningtoagivenperiodintervalinthefiscalyear.Ifyoudonotmakeanylimitation,
thesystemplansfortheentirefiscalyear(fromthefirstperiodtothelastperiod).
Procedure
CarryingOutCostPlanning

C OPYR I GH T BY SAP SE OR AN SAP AF F I LI AT E C OM PAN Y. ALL R I GH T S R ESER VED .

PR I N T ED F R OM SAP H ELP POR T AL. (ht t p: / / help. s ap. c om )

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