Performing Cost Planning of Internal Activities

To be able to calculate planned costs, you need to specify the amount of work involved and the work center that should perform the work.

The work center master record contains data for costing activities. Costing activities are accomplished by assigning the work center to a cost center and maintaining a default activity type and costing formula. You can change the activity type when you maintain the network activity. Work centers also contain the required scheduling and capacity data for scheduling and capacity planning.

In cost center planning, a rate is stored for the activity type and cost center. The rate is stored for each period.

You can distribute the costs of internally processed activities and general cost activities as required over the network duration. Distribution is controlled using a distribution key that is stored in the activity. If a distribution key is not maintained in the activity for internally processed activities, the system uses the key from the work center (capacity view). If a distribution key is also not maintained in the work center, the system automatically uses distribution key SAP020 so that the costs are distributed evenly over the earliest dates in the activity. The valuation variant determines if the cost calculation uses the rate of the specific period in which the activity is planned or a single rate, such as the average rate for the fiscal year.

For example, an activity straddles periods 11 and 12 with a total work time of 150 hours. The dates and the distribution key used for the activity assign 50 hours to period 11 and 100 hours to period 12. If the rate is 100 EUR per hour for period 11 and 80 EUR per hour for period 12, and the valuation for a period is stipulated, the costs are 5,000 EUR for period 11 and 8,000 EUR for period 12.

Internal activities are valued based on planning data from the activity, work center, and price planning data from the cost center and activity type.

The activity defines the quantity of activity type and the work center. The schedule determines the time periods in which the activity is scheduled to occur.

Work center data contains the cost center and formula for cost planning.

Cost center planning specifies the planned output price to consume that activity type at that cost center.

The price used for the activity allocation is controlled by the valuation variant assigned to the planned costing variant.

The following details of the internal activity are relevant for the calculation of planned costs:

• The control key determines if the activity is relevant for cost allocation.

• The work center master record is assigned to a cost center.

• The planned quantity of work is entered by the user.

• The activity type defaults from the work center master record.

• The planned rate for the work is determined based on the planning data for the activity type and cost center.

• The formula determines how the work quantity is calculated. In formula SAP 008, the work quantity is equal to the value in the field work.

It is also possible to set up a default calculation rate for a statistical key figure for a project by using transaction code CNSKFDEF.

The default calculation rate can be set up using several parameters, such as the project profile, network type, and individual objects.