SAP Cost Splitting Process

August, 2007
KSS2 - Execute Actual Cost Splitting

Functionality

Actual cost splitting is the splitting of activity-independent actual costs of a cost center
among the activity types of a cost center. Splitting is required if there are more than one
activity types on a cost center.
From the cost center plan/variance report we can see that cost center
OK1005.
OK1005 has two activity types as seen in the next slide.
Total actual activity for each is 1.5 hr.
The two activity
types for cost center
OK1005.
Cost center OK1005 and activity type ACLBR1 periodic plan activity and
price.
Cost center OK1005 and activity type ACV01 periodic plan activity
and price.
 Calculation

From the cost center report we can see the actual activity for cost center OK1005
which is 1.53 hrs. ( in slide 5)

From slide 6 and 7 we can see that the rates are 42.45 and 126.92 for labor and
overhead respectively and the total planned activity for the period is 78 hrs.
Therefore,

78 * 42.45 = 3311.10 and,

78 * 126.92 = 9899.76.

So, for 1.53 hrs for each actual activity the rates will be.

3311.10 * 1.5/ 78 = 64.95 and,

9899.76 * 1.5/ 78 = 194.18.

This can be seen in the next slide after we execute the actual cost splitting in
KSS2
The Operating rate is calculated as follows :

Operating rate = actual quantity / planned quantity * 100

= 1.53/ 78 * 100
= 1.96