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Page | 1 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
SAP ERP MODULE 4
Controlling – Cost Center
Accounting
Contents
1. Introduction to CO .......................................................................................................................... 2
2. The Overhead Cost Management Process – Cost Center Accounting ............................................ 4
3. Creating cost center groups and cost centers .................................................................................. 5
3.1 Practice Exercise – Creating Cost Groups .............................................................................. 6
3.2 Practice Exercise – Creating Cost centers ............................................................................... 7
4. Creating Number ranges for CO documents – KANK ................................................................. 10
5. Entering the revenue and cost budgeted balances ......................................................................... 11
6. Entering the revenue and cost actual balances .............................................................................. 14
7. Review the results of integration .................................................................................................. 16
11.Self - Assessment Task .................................................................................................................... 18
Page | 2 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
1. Introduction to CO
The controlling module is used to perform management accounting tasks, which are
internal reports such as budgets, cost center reports, product costing reports, profitability
reports etc. The controlling module effectively focusses on costs and revenue items since
these are the main items that can be controlled. For example, we may analyse our
stationery costs and then decided to use a new supplier as the current supplier is too
expensive. Hence we are able to manage these costs. Similarly, other costs and revenues
may be managed or controlled. The controlling module is integrated with most business
functions like procurement, sales, production and HR. The data for CO is simultaneously
posted to Controlling as it is posted into FI, SD, HR, FA, LO etc.
Our focus in this module is cost center accounting (CCA). The figures below represent
the organisational elements of Controlling. These will be discussed in lectures.
Page | 3 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
1. The Main components of Controlling
Page | 4 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
2. The Overhead Cost Management Process – Cost Center
Accounting
Page | 5 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
3. Creating cost center groups and cost centers
Let’s review our organisational structure and place the CO in context.
GROUP
COMPANY
BXXX
COMPANY CODE
CXXX
COMPANY CODE
DXXX
CoA
BXXX
CO Area
BXXX
CXXX_S_DESKS
CXXX_M_CHAIRS
CXXX_M_DESKS
CXXX_S_CHAIRS
DXXX_S_CHAIRS
DXXX_S_SHELVES
DXXX_M_SHELVES
These are the cost centers
we will create
Page | 6 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
3.1 Practice Exercise – Creating Cost Groups
We will attempt to create the following cost center groups: NOTE – REPLACE XXX by
your last 3 numbers
BXXX – Controlling Area
BXXXM - Manufacturing
CXXXM - Melbourne
DXXXM – Perth
BXXXS - Sales
CXXXS - Melbourne
DXXXS – Perth
1. From the SAP Easy Access screen, select: Accounting > Controlling > Cost Center
Accounting > Master Data > Cost Center Group
2. Double-click KSH1 – Create
3. DO NOT FORGET TO REPLACE XXX BY YOUR LAST 3 DIGITS
If you get a Set controlling area message, Then
a. Enter BXXX in Controlling area field and press Enter
b. In the Cost Centre Group field, enter BXXX and press Enter.
c. Press Enter to or click YES to bypass any messages
d. Type Your name Controlling Area eg. Jayce’s Controlling Area next to the
BXXX blue box.
4. Highlight BXXX blue area and Click on Lower level
5. Enter BXXXM (replace XXX by your digits) and in the next box enter
Manufacturing
6. Click on Same level
7. Enter BXXXS(replace XXX by your digits) and in the next box enter Sales
8. Place your cursor in BXXXM box. (It may or may not blink)
9. Click on Lower level
10. Enter CXXXM(replace XXX by your digits) in the first box and Melbourne in the
next box
11. Click on Same level
12. Enter in the first box and DXXXM(replace XXX by your digits) in the next box
Perth
13. Place your cursor in BXXXS box. (It may or may not blink)
14. Click on Lower level
Page | 7 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
15. Enter CXXXS(replace XXX by your digits) in the first box and Melbourne in the
next box
16. Click on Same level
17. Enter in the first box and DXXXS(replace XXX by your digits) in the next box
Perth
18. Click on SAVE and then EXIT the screen
3.2 Practice Exercise – Creating Cost centers
1. From the SAP Easy Access screen, select: Accounting > Controlling > Cost Center
Accounting > Master Data > Cost Center > Individual Processing
2. Double-click
3. If you get a Set controlling area message, enter BXXX in Controlling area field and
press Enter
4. Click on More and then click on Cost Center> Change. Then click on More and
click on Cost Center> Create.
5. Enter the following data:
• Cost center: CXXX_M_CHR (eg. C998_M_CHR)
• Valid from: 01.01.2020 (must be previous year NOT current year) to 31.12.9999.
Press Enter
Page | 8 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
6. Enter the data as shown on the screen. Ensure the XXX is replaced by your digits:
7. Click on the Control tab and ensure that nothing is ticked as shown below (If you get the
following information press
ENTER to bypass)
8. Click on SAVE. Cost Center should be saved.
9. Repeat the steps for each of the following cost centers. Make sure you enter the hierarchy area
correctly. NOTE: YOU HAVE COMPLETED CXXX_M_CHR
10. Important Note : The Cost Center Category for Sales is V NOT F
Company Department Product Name Hierarchy
area
Manufacturing Chairs CXXX_M_Chairs CXXXM
Desks CXXX_M_Desks CXXXM
CXXX Sales Chairs CXXX_S_Chairs CXXXS
Desks CXXX_S_Desks CXXXS
Page | 9 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
Company Person Cost
Cost
center
Code Responsible Center Name Description Category
CXXX Your Name CXXX_M_CHR
Manf. CXXX
Chair
Manufacturing CXXX
Chair F
CXXX Your Name CXXX_M_DSK
Manf. CXXX
Desk
Manufacturing CXXX
Desk F
CXXX Your Name CXXX_S_CHR Sales CXXX Chair Sales CXXX Chair V
CXXX Your Name CXXX_S_DSK
Sales CXXX
Desks Sales CXXX Desks V
11. NOTE: This is only a check and you are not changing anything. Once you have created
your three cost centers, return to the standard cost center hierarchy (use transaction
OKENN) to confirm that your four cost centers have been created in the appropriate
position in the hierarchy. See figure below
12. Click Back to return to the SAP Easy Access screen
13. You will need to follow the same steps from 3.2 point 1 to 10 above
14. D for Company Code DXXX. The relevant tables are below:
Company Department Product Name Hierarchy
area
DXXX Sales Chairs DXXX_S_Chairs DXXXS
Shelves DXXX_S_Shelves DXXXS
Manufacturing Shelves DXXX_M_Shelves DXXXM
Company Person Cost
Cost
center
Code Responsible Center Name Description Category
DXXX Your Name DXXX_S_CHR Sales DXXX Chair Sales DXXX Chair V
DXXX Your Name DXXX_S_SHF
Sales DXXX
Shelves Sales DXXX Shelves V
DXXX Your Name DXXX_M_SHF
Manf. DXXX
Shelves
Manufacturing DXXX
Shelves F
On the next page is an image of my Cost centers(This may not look like yours!!!)
WE ALREADY CREATED THIS
ONE
Page | 10 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
Important
• You can check your cost elements from the SAP Easy Access screen select:
Accounting > Controlling > Cost Element Accounting > Master Data > Cost
Element > Collective Processing> Double Click on KA23 Display
• You will need to enter the range again and click on execute to check.
4. Creating Number ranges for CO documents – KANK
1. From the IMG (Transaction SPRO) select :Controlling > General Controlling > Organization
2. Click on Execute (KANK)
3. Click on Copy Subobject (F7)
4. Enter the details as shown below. Note replace XXX by your digits
Page | 11 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
5. Click on Copy shown in the figure above. If you get any messages simply press
ENTER to bypass them
6. Enter your CO area as BXXX and then Click on to review your
CO numbers
7. Exit to the SAP Easy Access screen
5. Entering the revenue and cost budgeted balances
Note: When entering Revenue amounts ensure you use a negative sign(-) in front.
BUDGETED FIGURES
GL
NO. Description Company code - CXXX
CHAIRS DESKS
600000 Sales Revenue (S) (Cr) -260xxx -155xxx
630000 Other Revenue(S) (Cr) -27xxx -55xxx
720000 Staff bonuses(S)(Dr) 5xxx 1xxx
720500 Motor Vehicle Expenses(S) )(Dr) 9xxx 6xxx
730000 Office supplies(S) )(Dr) 9xxx 6xxx
730500 Office Cleaning(S) )(Dr) 93xxx 78xxx
740000 Accounting Expenses(S) )(Dr) 25xxx 15xxx
740500 Legal expense(S) )(Dr) 1xxx 5xxx
700000 Cost of Goods Sold(M)(Dr) 1xxx 7xxx
710000 Ordinary Wages(M) )(Dr) 4xxx 8xxx
710500 Overtime (M) )(Dr) 7xxx 6xxx
750000 Indirect Labour(M) )(Dr) 8xxx 8xxx
750500 Indirect Materials(M) )(Dr) 5xxx 6xxx
760000 Factory Overhead(M) )(Dr) 7xxx 6xxx
760500 Quality Control(M) )(Dr) 3xxx 2xxx
NOTE: (S) - Sales cost center
(M) - Manufacturing cost center
IMPORTANT: REVENUE FIGURES are Negative & All others are Positive
We wish to enter the following budgeted figures for company code CXXX for Chairs and
Desks
1. From the SAP Easy Access screen, select: Accounting > Controlling > Cost Center
Accounting > Planning
2. Double-click
3. Select Planner profile: SAPALL
4. Click Enter
5. From the SAP Easy Access screen, select: Accounting > Controlling > Cost Center
Accounting > Planning > Cost and Activity Inputs
Page | 12 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
6. Double-click
7. If you get a Set Controlling Area dialog, enter BXXX and press Enter
8. Enter (or select) the following data:
• Version: 0
• From period: 01
• To period: 012
• Fiscal year: current fiscal year
• Cost center: CXXX_S_ CHR
• to (cost center): CXXX_S_ DSK(Make sure nothing appears in or group
field)
• Cost Element: 600000
• Make sure nothing appears in any other columns
9. Click Overview
• Plan fixed costs: -260XXX (negative for revenue only)
10. Click next combination cost center CXXX_S_DSK
• Plan fixed costs: -155XXX (negative for revenue only)
11. Click Post and you will be returned to the Change Cost Element/Activity
Input Planning: Initial screen
12. Change Cost Element to 630000 (the second planned cost in the above table) and
click Overview
13. Enter the planned costs for 630000 for the cost centers and save
14. Proceed to add all of the planned costs for the above Sales (S) related cost elements,
that is from 720000 to 740500 as shown in the table above, remembering to Save
after each cost element
15. Once you have completed all the Sales (S) then change the cost centers as follows for
manufacturing:
• Cost center: CXXX_M_ CHR
• to (cost center): CXXX_M_ DSK
• Cost Element: 700000
16. Click Overview
• Plan fixed costs: 1XXX
17. Click next combination cost center CXXX_M_DSK
• Plan fixed costs: 7XXX
18. Click Post and you will be returned to the Change Cost Element/Activity
Input Planning: Initial screen
19. You will need to do this for each of the expenses from 710000 to 760500 as indicated
in the table above of planned figures. Note the cost centers are now manufacturing not
sales
• Cost center: CXXX_M_ CHR
Page | 13 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
• to (cost center): CXXX_M_ DSK
• Cost Element: 700000
20. Click Overview
• Plan fixed costs: 1XXX
21. Click next combination cost center CXXX_M_DSK
• Plan fixed costs: 7XXX
22. Click Post and you will be returned to the Change Cost Element/Activity
Input Planning: Initial screen
23. Change Cost Element to 710000 (the second planned cost in the above table for M)
24. Proceed to add all of the planned costs for the above Manufacturing (M) related cost
elements, remembering to Post after each cost element
25. Exit and then review your budgeted figures
26. From the SAP Easy Access screen select: Accounting > Controlling > Cost Center
Accounting > Information System > Reports for Cost Center Accounting> Plan/Actual
Comparisons
27. Double-click
28. Enter the following data
• Controlling area: BXXX
• Fiscal Year: Current fiscal year
• From Period: 1
• To Period: 12
29. Click Execute to reveal the following screen (may be different from this). If you receive and
errors simply persist and it will come up.
30.
Page | 14 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
6. Entering the revenue and cost actual balances
ACTUAL FIGURES
GL
NO. Description
Company code –
CXXX
CHAIRS DESKS
600000 Sales Revenue (S)(Cr) 251xxx 195xxx
630000 Other Revenue(S)(Cr) 28xxx 27xxx
720000 Staff bonuses(S)(Dr) 6xxx 6xxx
720500 Motor Vehicle Expenses(S) (Dr) 6xxx 4xxx
730000 Office supplies(S) (Dr) 4xxx 3xxx
730500 Office Cleaning(S) (Dr) 97xxx 81xxx
740000 Accounting Expenses(S)(Dr) 20xxx 17xxx
740500 Legal expense(S) (Dr) 1xxx 4xxx
700000 Cost of Goods Sold(M) (Dr) 1xxx 4xxx
710000 Ordinary Wages(M) (Dr) 6xxx 9xxx
710500 Overtime (M) (Dr) 1xxx 7xxx
Page | 15 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
750000 Indirect Labour(M) (Dr) 7xxx 7xxx
750500 Indirect Materials(M) (Dr) 8xxx 8xxx
760000 Factory Overhead(M) (Dr) 8xxx 9xxx
760500 Quality Control(M) (Dr) 7xxx 8xxx
NOTE: (S) - Sales cost center
(M) - Manufacturing cost center
1. From the SAP Easy Access screen select: Accounting > Financial Accounting >
General Ledger > Document Entry
2. Double-click
3. Ensure that the company code is CXXX, if not click on Edit > change company code
and change to CXXX
4. Enter Today’s date in Doc. date and Posting date fields (F4 + F2 enters today’s date
automatically)
5. Enter AUD in Currency field if not defaulted
6. Move the cost center column on the left of the Tax Code column (Use the scroll bar at
the bottom and drag the cost center column to the left of the Tax Code column)
7. Enter the following data remembering to use your own cost center numbers and your
own G/L account number where required. See table above for actual figures:
Please note the screen shot above ends with my 3 digits which happens to be 000
8. When you finish entering all the Revenue and Cost items as shown above, make sure
the cost centers are absolutely correct then the difference must be posted to the GL
account 520000 Retained Earnings. So for example in the image above my total
Page | 16 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
debits are $339.000 and the credits are $501.000 then you will debit Retained
Earnings with $162000 as this is the difference
Keep an eye on the amount information section. When the total debits = the total
credits, and all required data is valid, the status indicator will change to green
9. Click Simulate to see an overview of your transaction
10. Click Post
11. Document number: ___________________
12. Click Exit to exit the Enter document screen
13. Click Yes to exit editing message
7. Review the results of integration
1. From the SAP Easy Access screen select: Accounting > Controlling > Cost Center
Accounting > Information System > Reports for Cost Center Accounting> Plan/Actual
Comparisons
2. Double-click
3. Enter the following data
• Controlling area: BXXX
• Fiscal Year: Current fiscal year
• From Period: 1
• To Period: 12
4. Click Execute to reveal the following screen (may be different from this)
Page | 17 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
5. Note that the above report has drill-down capabilities
6. Double click on any item in the actual or planned costs to drill down. Example shows a
double click on Cost of Goods Sold Act. Costs column.
7. Click on Choose
8. Double click on 700000 and then select Cost Centers – Actual line items. Then click on
choose and click on 700000
9. From the Menu bar, select: More>Environment > Document Environment > Accounting
documents
10. Double-click Controlling document and expand the folder to reveal the CO posting
Page | 18 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
11. Double click on the highlighted part with the + sign to see the actual document posting :
12. Exit the report
11.Self - Assessment Task
1. Enter the following PLANNED and ACTUAL figures for Company Code DXXX
BUDGETED FIGURES
GL
NO. Description Company code - DXXX
CHAIRS SHELVES
600000 Sales Revenue (S) -1250xxx -1325xxx
630000 Other Revenue(S) -250xxx -320xxx
720000 Staff bonuses(S) 200xxx 356xxx
720500 Motor Vehicle Expenses(S) 256xxx 215xxx
730000 Office supplies(S) 251xxx 189xxx
730500 Office Cleaning(S) 358xxx 332xxx
740000 Accounting Expenses(S) 589xxx 489xxx
740500 Legal expense(S) 576xxx 378xxx
700000 Cost of Goods Sold(M) 856xxx
710000 Ordinary Wages(M) 123xxx
710500 Overtime (M) 352xxx
750000 Indirect Labour(M) 158xxx
750500 Indirect Materials(M) 157xxx
760000 Factory Overhead(M) 198xxx
760500 Quality Control(M) 356xxx
Page | 19 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
ACTUAL FIGURES
GL
NO. Description Company code - DXXX
CHAIRS SHELVES
600000 Sales Revenue (S) 1325xxx 1445xxx
630000 Other Revenue(S) 286xxx 3256xxx
720000 Staff bonuses(S) 215xxx 389xxx
720500 Motor Vehicle Expenses(S) 289xxx 269xxx
730000 Office supplies(S) 387xxx 215xxx
730500 Office Cleaning(S) 289xxx 398xxx
740000 Accounting Expenses(S) 369xxx 512xxx
740500 Legal expense(S) 689xxx 418xxx
700000 Cost of Goods Sold(M) 948xxx
710000 Ordinary Wages(M) 236xxx
710500 Overtime (M) 389xxx
750000 Indirect Labour(M) 251xxx
750500 Indirect Materials(M) 189xxx
760000 Factory Overhead(M) 245xxx
760500 Quality Control(M) 289xxx
Note : Balancing figure must be posted to 520000 Retained earnings
(S) - Sales cost center; M) - Manufacturing cost center
Prepared by Dr. Jayce Naidoo CA- (CAANZ
SAP ERP MODULE 4
Controlling – Cost Center
Accounting
Contents
1. Introduction to CO .......................................................................................................................... 2
2. The Overhead Cost Management Process – Cost Center Accounting ............................................ 4
3. Creating cost center groups and cost centers .................................................................................. 5
3.1 Practice Exercise – Creating Cost Groups .............................................................................. 6
3.2 Practice Exercise – Creating Cost centers ............................................................................... 7
4. Creating Number ranges for CO documents – KANK ................................................................. 10
5. Entering the revenue and cost budgeted balances ......................................................................... 11
6. Entering the revenue and cost actual balances .............................................................................. 14
7. Review the results of integration .................................................................................................. 16
11.Self - Assessment Task .................................................................................................................... 18
Page | 2 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
1. Introduction to CO
The controlling module is used to perform management accounting tasks, which are
internal reports such as budgets, cost center reports, product costing reports, profitability
reports etc. The controlling module effectively focusses on costs and revenue items since
these are the main items that can be controlled. For example, we may analyse our
stationery costs and then decided to use a new supplier as the current supplier is too
expensive. Hence we are able to manage these costs. Similarly, other costs and revenues
may be managed or controlled. The controlling module is integrated with most business
functions like procurement, sales, production and HR. The data for CO is simultaneously
posted to Controlling as it is posted into FI, SD, HR, FA, LO etc.
Our focus in this module is cost center accounting (CCA). The figures below represent
the organisational elements of Controlling. These will be discussed in lectures.
Page | 3 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
1. The Main components of Controlling
Page | 4 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
2. The Overhead Cost Management Process – Cost Center
Accounting
Page | 5 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
3. Creating cost center groups and cost centers
Let’s review our organisational structure and place the CO in context.
GROUP
COMPANY
BXXX
COMPANY CODE
CXXX
COMPANY CODE
DXXX
CoA
BXXX
CO Area
BXXX
CXXX_S_DESKS
CXXX_M_CHAIRS
CXXX_M_DESKS
CXXX_S_CHAIRS
DXXX_S_CHAIRS
DXXX_S_SHELVES
DXXX_M_SHELVES
These are the cost centers
we will create
Page | 6 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
3.1 Practice Exercise – Creating Cost Groups
We will attempt to create the following cost center groups: NOTE – REPLACE XXX by
your last 3 numbers
BXXX – Controlling Area
BXXXM - Manufacturing
CXXXM - Melbourne
DXXXM – Perth
BXXXS - Sales
CXXXS - Melbourne
DXXXS – Perth
1. From the SAP Easy Access screen, select: Accounting > Controlling > Cost Center
Accounting > Master Data > Cost Center Group
2. Double-click KSH1 – Create
3. DO NOT FORGET TO REPLACE XXX BY YOUR LAST 3 DIGITS
If you get a Set controlling area message, Then
a. Enter BXXX in Controlling area field and press Enter
b. In the Cost Centre Group field, enter BXXX and press Enter.
c. Press Enter to or click YES to bypass any messages
d. Type Your name Controlling Area eg. Jayce’s Controlling Area next to the
BXXX blue box.
4. Highlight BXXX blue area and Click on Lower level
5. Enter BXXXM (replace XXX by your digits) and in the next box enter
Manufacturing
6. Click on Same level
7. Enter BXXXS(replace XXX by your digits) and in the next box enter Sales
8. Place your cursor in BXXXM box. (It may or may not blink)
9. Click on Lower level
10. Enter CXXXM(replace XXX by your digits) in the first box and Melbourne in the
next box
11. Click on Same level
12. Enter in the first box and DXXXM(replace XXX by your digits) in the next box
Perth
13. Place your cursor in BXXXS box. (It may or may not blink)
14. Click on Lower level
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Prepared by Dr. Jayce Naidoo CA- (CAANZ
15. Enter CXXXS(replace XXX by your digits) in the first box and Melbourne in the
next box
16. Click on Same level
17. Enter in the first box and DXXXS(replace XXX by your digits) in the next box
Perth
18. Click on SAVE and then EXIT the screen
3.2 Practice Exercise – Creating Cost centers
1. From the SAP Easy Access screen, select: Accounting > Controlling > Cost Center
Accounting > Master Data > Cost Center > Individual Processing
2. Double-click
3. If you get a Set controlling area message, enter BXXX in Controlling area field and
press Enter
4. Click on More and then click on Cost Center> Change. Then click on More and
click on Cost Center> Create.
5. Enter the following data:
• Cost center: CXXX_M_CHR (eg. C998_M_CHR)
• Valid from: 01.01.2020 (must be previous year NOT current year) to 31.12.9999.
Press Enter
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Prepared by Dr. Jayce Naidoo CA- (CAANZ
6. Enter the data as shown on the screen. Ensure the XXX is replaced by your digits:
7. Click on the Control tab and ensure that nothing is ticked as shown below (If you get the
following information press
ENTER to bypass)
8. Click on SAVE. Cost Center should be saved.
9. Repeat the steps for each of the following cost centers. Make sure you enter the hierarchy area
correctly. NOTE: YOU HAVE COMPLETED CXXX_M_CHR
10. Important Note : The Cost Center Category for Sales is V NOT F
Company Department Product Name Hierarchy
area
Manufacturing Chairs CXXX_M_Chairs CXXXM
Desks CXXX_M_Desks CXXXM
CXXX Sales Chairs CXXX_S_Chairs CXXXS
Desks CXXX_S_Desks CXXXS
Page | 9 2020 © Victoria University CRICOS No. 00124K (Melb), No. 02475D (Syd) RTO 3113
Prepared by Dr. Jayce Naidoo CA- (CAANZ
Company Person Cost
Cost
center
Code Responsible Center Name Description Category
CXXX Your Name CXXX_M_CHR
Manf. CXXX
Chair
Manufacturing CXXX
Chair F
CXXX Your Name CXXX_M_DSK
Manf. CXXX
Desk
Manufacturing CXXX
Desk F
CXXX Your Name CXXX_S_CHR Sales CXXX Chair Sales CXXX Chair V
CXXX Your Name CXXX_S_DSK
Sales CXXX
Desks Sales CXXX Desks V
11. NOTE: This is only a check and you are not changing anything. Once you have created
your three cost centers, return to the standard cost center hierarchy (use transaction
OKENN) to confirm that your four cost centers have been created in the appropriate
position in the hierarchy. See figure below
12. Click Back to return to the SAP Easy Access screen
13. You will need to follow the same steps from 3.2 point 1 to 10 above
14. D for Company Code DXXX. The relevant tables are below:
Company Department Product Name Hierarchy
area
DXXX Sales Chairs DXXX_S_Chairs DXXXS
Shelves DXXX_S_Shelves DXXXS
Manufacturing Shelves DXXX_M_Shelves DXXXM
Company Person Cost
Cost
center
Code Responsible Center Name Description Category
DXXX Your Name DXXX_S_CHR Sales DXXX Chair Sales DXXX Chair V
DXXX Your Name DXXX_S_SHF
Sales DXXX
Shelves Sales DXXX Shelves V
DXXX Your Name DXXX_M_SHF
Manf. DXXX
Shelves
Manufacturing DXXX
Shelves F
On the next page is an image of my Cost centers(This may not look like yours!!!)
WE ALREADY CREATED THIS
ONE
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Prepared by Dr. Jayce Naidoo CA- (CAANZ
Important
• You can check your cost elements from the SAP Easy Access screen select:
Accounting > Controlling > Cost Element Accounting > Master Data > Cost
Element > Collective Processing> Double Click on KA23 Display
• You will need to enter the range again and click on execute to check.
4. Creating Number ranges for CO documents – KANK
1. From the IMG (Transaction SPRO) select :Controlling > General Controlling > Organization
2. Click on Execute (KANK)
3. Click on Copy Subobject (F7)
4. Enter the details as shown below. Note replace XXX by your digits
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Prepared by Dr. Jayce Naidoo CA- (CAANZ
5. Click on Copy shown in the figure above. If you get any messages simply press
ENTER to bypass them
6. Enter your CO area as BXXX and then Click on to review your
CO numbers
7. Exit to the SAP Easy Access screen
5. Entering the revenue and cost budgeted balances
Note: When entering Revenue amounts ensure you use a negative sign(-) in front.
BUDGETED FIGURES
GL
NO. Description Company code - CXXX
CHAIRS DESKS
600000 Sales Revenue (S) (Cr) -260xxx -155xxx
630000 Other Revenue(S) (Cr) -27xxx -55xxx
720000 Staff bonuses(S)(Dr) 5xxx 1xxx
720500 Motor Vehicle Expenses(S) )(Dr) 9xxx 6xxx
730000 Office supplies(S) )(Dr) 9xxx 6xxx
730500 Office Cleaning(S) )(Dr) 93xxx 78xxx
740000 Accounting Expenses(S) )(Dr) 25xxx 15xxx
740500 Legal expense(S) )(Dr) 1xxx 5xxx
700000 Cost of Goods Sold(M)(Dr) 1xxx 7xxx
710000 Ordinary Wages(M) )(Dr) 4xxx 8xxx
710500 Overtime (M) )(Dr) 7xxx 6xxx
750000 Indirect Labour(M) )(Dr) 8xxx 8xxx
750500 Indirect Materials(M) )(Dr) 5xxx 6xxx
760000 Factory Overhead(M) )(Dr) 7xxx 6xxx
760500 Quality Control(M) )(Dr) 3xxx 2xxx
NOTE: (S) - Sales cost center
(M) - Manufacturing cost center
IMPORTANT: REVENUE FIGURES are Negative & All others are Positive
We wish to enter the following budgeted figures for company code CXXX for Chairs and
Desks
1. From the SAP Easy Access screen, select: Accounting > Controlling > Cost Center
Accounting > Planning
2. Double-click
3. Select Planner profile: SAPALL
4. Click Enter
5. From the SAP Easy Access screen, select: Accounting > Controlling > Cost Center
Accounting > Planning > Cost and Activity Inputs
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Prepared by Dr. Jayce Naidoo CA- (CAANZ
6. Double-click
7. If you get a Set Controlling Area dialog, enter BXXX and press Enter
8. Enter (or select) the following data:
• Version: 0
• From period: 01
• To period: 012
• Fiscal year: current fiscal year
• Cost center: CXXX_S_ CHR
• to (cost center): CXXX_S_ DSK(Make sure nothing appears in or group
field)
• Cost Element: 600000
• Make sure nothing appears in any other columns
9. Click Overview
• Plan fixed costs: -260XXX (negative for revenue only)
10. Click next combination cost center CXXX_S_DSK
• Plan fixed costs: -155XXX (negative for revenue only)
11. Click Post and you will be returned to the Change Cost Element/Activity
Input Planning: Initial screen
12. Change Cost Element to 630000 (the second planned cost in the above table) and
click Overview
13. Enter the planned costs for 630000 for the cost centers and save
14. Proceed to add all of the planned costs for the above Sales (S) related cost elements,
that is from 720000 to 740500 as shown in the table above, remembering to Save
after each cost element
15. Once you have completed all the Sales (S) then change the cost centers as follows for
manufacturing:
• Cost center: CXXX_M_ CHR
• to (cost center): CXXX_M_ DSK
• Cost Element: 700000
16. Click Overview
• Plan fixed costs: 1XXX
17. Click next combination cost center CXXX_M_DSK
• Plan fixed costs: 7XXX
18. Click Post and you will be returned to the Change Cost Element/Activity
Input Planning: Initial screen
19. You will need to do this for each of the expenses from 710000 to 760500 as indicated
in the table above of planned figures. Note the cost centers are now manufacturing not
sales
• Cost center: CXXX_M_ CHR
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Prepared by Dr. Jayce Naidoo CA- (CAANZ
• to (cost center): CXXX_M_ DSK
• Cost Element: 700000
20. Click Overview
• Plan fixed costs: 1XXX
21. Click next combination cost center CXXX_M_DSK
• Plan fixed costs: 7XXX
22. Click Post and you will be returned to the Change Cost Element/Activity
Input Planning: Initial screen
23. Change Cost Element to 710000 (the second planned cost in the above table for M)
24. Proceed to add all of the planned costs for the above Manufacturing (M) related cost
elements, remembering to Post after each cost element
25. Exit and then review your budgeted figures
26. From the SAP Easy Access screen select: Accounting > Controlling > Cost Center
Accounting > Information System > Reports for Cost Center Accounting> Plan/Actual
Comparisons
27. Double-click
28. Enter the following data
• Controlling area: BXXX
• Fiscal Year: Current fiscal year
• From Period: 1
• To Period: 12
29. Click Execute to reveal the following screen (may be different from this). If you receive and
errors simply persist and it will come up.
30.
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Prepared by Dr. Jayce Naidoo CA- (CAANZ
6. Entering the revenue and cost actual balances
ACTUAL FIGURES
GL
NO. Description
Company code –
CXXX
CHAIRS DESKS
600000 Sales Revenue (S)(Cr) 251xxx 195xxx
630000 Other Revenue(S)(Cr) 28xxx 27xxx
720000 Staff bonuses(S)(Dr) 6xxx 6xxx
720500 Motor Vehicle Expenses(S) (Dr) 6xxx 4xxx
730000 Office supplies(S) (Dr) 4xxx 3xxx
730500 Office Cleaning(S) (Dr) 97xxx 81xxx
740000 Accounting Expenses(S)(Dr) 20xxx 17xxx
740500 Legal expense(S) (Dr) 1xxx 4xxx
700000 Cost of Goods Sold(M) (Dr) 1xxx 4xxx
710000 Ordinary Wages(M) (Dr) 6xxx 9xxx
710500 Overtime (M) (Dr) 1xxx 7xxx
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Prepared by Dr. Jayce Naidoo CA- (CAANZ
750000 Indirect Labour(M) (Dr) 7xxx 7xxx
750500 Indirect Materials(M) (Dr) 8xxx 8xxx
760000 Factory Overhead(M) (Dr) 8xxx 9xxx
760500 Quality Control(M) (Dr) 7xxx 8xxx
NOTE: (S) - Sales cost center
(M) - Manufacturing cost center
1. From the SAP Easy Access screen select: Accounting > Financial Accounting >
General Ledger > Document Entry
2. Double-click
3. Ensure that the company code is CXXX, if not click on Edit > change company code
and change to CXXX
4. Enter Today’s date in Doc. date and Posting date fields (F4 + F2 enters today’s date
automatically)
5. Enter AUD in Currency field if not defaulted
6. Move the cost center column on the left of the Tax Code column (Use the scroll bar at
the bottom and drag the cost center column to the left of the Tax Code column)
7. Enter the following data remembering to use your own cost center numbers and your
own G/L account number where required. See table above for actual figures:
Please note the screen shot above ends with my 3 digits which happens to be 000
8. When you finish entering all the Revenue and Cost items as shown above, make sure
the cost centers are absolutely correct then the difference must be posted to the GL
account 520000 Retained Earnings. So for example in the image above my total
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Prepared by Dr. Jayce Naidoo CA- (CAANZ
debits are $339.000 and the credits are $501.000 then you will debit Retained
Earnings with $162000 as this is the difference
Keep an eye on the amount information section. When the total debits = the total
credits, and all required data is valid, the status indicator will change to green
9. Click Simulate to see an overview of your transaction
10. Click Post
11. Document number: ___________________
12. Click Exit to exit the Enter document screen
13. Click Yes to exit editing message
7. Review the results of integration
1. From the SAP Easy Access screen select: Accounting > Controlling > Cost Center
Accounting > Information System > Reports for Cost Center Accounting> Plan/Actual
Comparisons
2. Double-click
3. Enter the following data
• Controlling area: BXXX
• Fiscal Year: Current fiscal year
• From Period: 1
• To Period: 12
4. Click Execute to reveal the following screen (may be different from this)
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Prepared by Dr. Jayce Naidoo CA- (CAANZ
5. Note that the above report has drill-down capabilities
6. Double click on any item in the actual or planned costs to drill down. Example shows a
double click on Cost of Goods Sold Act. Costs column.
7. Click on Choose
8. Double click on 700000 and then select Cost Centers – Actual line items. Then click on
choose and click on 700000
9. From the Menu bar, select: More>Environment > Document Environment > Accounting
documents
10. Double-click Controlling document and expand the folder to reveal the CO posting
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Prepared by Dr. Jayce Naidoo CA- (CAANZ
11. Double click on the highlighted part with the + sign to see the actual document posting :
12. Exit the report
11.Self - Assessment Task
1. Enter the following PLANNED and ACTUAL figures for Company Code DXXX
BUDGETED FIGURES
GL
NO. Description Company code - DXXX
CHAIRS SHELVES
600000 Sales Revenue (S) -1250xxx -1325xxx
630000 Other Revenue(S) -250xxx -320xxx
720000 Staff bonuses(S) 200xxx 356xxx
720500 Motor Vehicle Expenses(S) 256xxx 215xxx
730000 Office supplies(S) 251xxx 189xxx
730500 Office Cleaning(S) 358xxx 332xxx
740000 Accounting Expenses(S) 589xxx 489xxx
740500 Legal expense(S) 576xxx 378xxx
700000 Cost of Goods Sold(M) 856xxx
710000 Ordinary Wages(M) 123xxx
710500 Overtime (M) 352xxx
750000 Indirect Labour(M) 158xxx
750500 Indirect Materials(M) 157xxx
760000 Factory Overhead(M) 198xxx
760500 Quality Control(M) 356xxx
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ACTUAL FIGURES
GL
NO. Description Company code - DXXX
CHAIRS SHELVES
600000 Sales Revenue (S) 1325xxx 1445xxx
630000 Other Revenue(S) 286xxx 3256xxx
720000 Staff bonuses(S) 215xxx 389xxx
720500 Motor Vehicle Expenses(S) 289xxx 269xxx
730000 Office supplies(S) 387xxx 215xxx
730500 Office Cleaning(S) 289xxx 398xxx
740000 Accounting Expenses(S) 369xxx 512xxx
740500 Legal expense(S) 689xxx 418xxx
700000 Cost of Goods Sold(M) 948xxx
710000 Ordinary Wages(M) 236xxx
710500 Overtime (M) 389xxx
750000 Indirect Labour(M) 251xxx
750500 Indirect Materials(M) 189xxx
760000 Factory Overhead(M) 245xxx
760500 Quality Control(M) 289xxx
Note : Balancing figure must be posted to 520000 Retained earnings
(S) - Sales cost center; M) - Manufacturing cost center
