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Actual Price Calculation (via KSII) During actual price calculation (via KSII), the system calculates iterative

prices for activity types or business processes based on actual costs and actual activities. The calculation takes into account all activity exchanges between cost centers or business processes. Price calculation, which you can carry out during planning, is based on planned costs and activity. The resulting prices are used to valuate actual activity. After running actual price calculation, you can choose to revalue actual activity at actual price( by revaluing the process order via CON2). This revaluates the activity using the difference between plan and actual prices. By revaluing the actual activity with actual prices, you can fully balance sender cost centers and sender business processes.
Example of Price Calculation
Sender A has the following plan and actual values: Costs Plan Actual $100 $110 Activity 10 hrs 9 hrs Price $10.00/hr $12.22 /hr

The following activity input is performed: Senders Plan Actual A A Primary costs $100(via KP06) $110(via FB50) Receivers B B Activity input 10 hrs(via KP26) 9 hrs(via COR6N) Price $10 /hr $10 /hr

The actual activities are valuated with plan activity prices: 9 hrs X $10 /hr (during time ticket confirmation via COR6N), resulting in allocated actual costs of $90.

If actual price calculation (KSII) is performed, the following values result: Sender credit Plan 10 hrs * $10/hr = $100 Actual 9 hrs * $10/hr = $90 $110 - $90 = $20 9 hrs * ($12.22/hr - $10/hr) = $20 Sender balance 0 Sender revaluation -

If the actual sender activity of 9 hours is revalued with the difference between plan and actual prices, sender A receives a further $20 and is fully cleared (offset with $110 debited via FB50 earlier). Without actual price calculation and revaluation, the residual amount of $20 (110 - (9 * 10)) remains on the sender. COST CENTER (SENDER) _________________________________ $110
(debited via FB50)

$90 (9hr x $10 plan price defined in KP26) $20 (credited via KSII)

Revaluation at Actual Prices (via CON2) Revaluation at actual prices supplements revaluation of activity allocations between cost centers and business processes. It is used to correct activity allocations that occurred previously from cost centers or business processes to other cost a ccounting objects (such as Process Order). If a cost accounting object (e.g. process order) uses an activity from a cost center or business process, you usually start with a plan price (defined in KP26) to allocate the activity. This is because the actual price is calculated during period -end closing (due to cost like Labour will only be posted at period -end). In the actual price calculation(via KSII), the SAP system performs an iterative calculation of the prices for the activity types. To do this, it uses the actual costs that were debited to the cost center or business process (via FB50), and the activities actually incurred(actual activity quantities entered via COR6N). During this process, the system accounts for all activity relationships between cost centers and business processes. After actual price calculation(via KSII), you can revaluate the objects(e.g. process order) at actual prices(via CON2) if they have used the activities from cost centers or business processes. You do this using Revaluation at actual prices (revaluation) via CON2. The system always determines the variances between the costs posted up to this point and the costs that occur under the new prices (calculated via KSII). The corresponding sender cost center is credited by the actual price revaluation and the receiver (process order) is debited accordingly.

Example for Revaluation at Actual Prices


Sender A contains the following plan and actual values:

Sender A Plan Actual

Costs 100.00 USD 110.00 USD

Activity 10 hours 9 hours

Price 10.00 USD / hr 12.22 USD / hr

The following activity input is executed: Sender (cost center) Plan A 100.00 USD
(via KP06)

Primary costs

Receiver (process order) B

Activity input

Price

10 hours
(via KP26)

10.00 USD / hr

Actual

110.00 USD
(via FB50)

9 hours
(via COR6N)

12.22 USD / hr

Actual costs of 110.00 USD are incurred on the cost center. The system initially evaluates actual activities with plan prices: 9 hrs x 10.00 USD / hr. (via COR6N) If you calculate actual activity prices, the following data results: Credit of sender with activity allocation Credit of sender with revaluation at actual prices (via CON2) 0 Adjustment of receiver with revaluation

Plan Actual

10 hrs x 10.00 USD / hr = 100.00 USD 9 hrs x 10.00 USD / hr = 90.00 USD

110.00 USD - 90.00 USD = 20.00 USD

9 hrs x (12.22 USD / hr - 10.00 USD / hr) = 20.00 USD

The allocated actual costs total 90.00 USD (via COR6N). This means that there is 20.00 USD (110.00 USD - (9 x 10.00 USD)) left over, excluding revaluation of actual costs on the cost center. You would not settle this amount to the receiver. Without revaluation, this variation from plan credit and actual credit would be settled to Profitability Analysis (CO-PA), after you analyze the variances in Cost Center Accounting if required. The receiver (for example a process order in Cost Object Accounting) would be settled 10.00 USD less than planned. The cost center, however, would have to bear 20.00 USD / hr extra costs but with less activity than planned. Despite lower utilization of cost center activity (9 hours actual instead of 10 hours planned), an extra 10.00 USD (variance between 110.00 USD and 100.00 USD) are settled to the receiver (for example, production order) using revaluation. Even though the receiver is debited afterwards, the variance information on the cost center is not lost.