STATICALLY KEY FIGURES (SKF)
This is used as a basis for allocation of costs from one cost center
to other cost centers.
Eg. Employee /
Area/ Telephone calls
Dept C Dept
A Dept
B
(service Dept) (Production
departments)
Salaries 500000 No.of employee of A and B
Rent 100000 Sq.meter are of A & B
Telephone
Exp25000 No.of
telephone calls of A & B
Enter CO. No
range interval for the business transaction.
RKS (Enter statistical key figures)
SKF category Fixed
Total
Fixed
|
Total
|
If we choose fixed, values
|
If we choose total
|
To SKF are common for all months in the
year, if we don’t make changes in between
Eg: Employee / Area
|
We have to enter values for SKF, for each
and every month
Eg: Telephone calls
|
No.of Employees No.of
Telephone calls
April 2008 100 100 Aprl 2008 1000
May 2008 | | May 1500
June | | June 2000
July | | July
Aug | | Aug
Sep | | Sep
Oct | 150 Oct
Dec | | Dec
Jan.’09 | | Jan
2009
Feb | | Feb
March | | March
Define
co.no range interval for the business
transaction RKS-Enter Statistical key figures Transaction Code is (KANK )
Give the controlling area : BIL
Select maintain
groups button
Double click on
RKS
Select Co.No.range
interval for BIL check box
From the menu
select Edità Assignment element group.
Save
Ignore the warning
message press enter.
Create
Statistical key figures
Path :Accounting – Controlling –cost center accounting
à master Data-Statistical key figures
– Individual processing – Create (Tr.Code is KK01)
Give the statistical key figure :EMP
Enter
Give the Name :Employee
Statistical key
figure unit of measurement : Select EA each
Key figure
category :Select fixed values under radio button
Save
Path : Accounting –Controlling – Cost Center
Received cost
center : Dept A
Statistical KF : EMP
Total quantity :500
Received cost
center : Dept B
Statistical KF :EMP
Total quantity :250
Save
Period
end closing
In the month end, we allocate costs from
one cost center to other cost centers
Dept C Dept
A Dept
B
(Service department) (Production departments)
Salaries 500000 no.of employee of A and
B
Wages 300000 No.of employee of A and B
Rent 50000 Percentage basis
Basis of allocation can be percentage
method statistical key figures method /activity type (machine hour / labour
rate)
Allocation
methods:
- Assessment :
A)
Transfer primary cost postings
and secondary cost postings.
Dpt X Dept C Dept
A Dept B
Wages
100000 Salaries 500000 Salaries 400000 Salaries
300000
Wages 300000
Rent 50000 Add all 85500 Add all from C 95000
10%
All from Dept
X 100000
---------- ----------- -----------
Less
950000 1255000 395000
===== ======= =======
Allocation
Primary cost postings
Secondary cost postings
B)
Receiving cost centers can’t
track original cost element Dept A and B
will not show the transfer value –how much salaries wages and rent.
C)
Define Co.No.range interval for
business transaction RKIU actual overhead assessment.
- Distribution
A)
Transfer only primary cost
postings
B)
Receiving cost center can track
original cost elements.
C)
Sender should be only cost
center
D)
Define Co.No.range interval for
the business transaction RKIV actual overhead distribution.
- Periodic reposting:
A)
Transfer only primary cost
postings
B)
Receiving cost center can track
original cost elements.
C)
Sender can be a cost center or
interval order.
D)
Define Co.No.range interval for
the business truncation.
RKIB periodic
reposting.
- Indirect activity allocation.
A)Transfer only
primary cost postings.
B) Receiving
cost center can track original cost elements.
C) Sender should
be only cost center.
D) Transfer
quantities as well as values.
E) Define
Co.No.range interval for the business truncation.
RKIL Indirect
activity allocation .
Which over method we follow, we have to
create cycles.
When the allocation basic is different for
the cost elements in the cost center, we have to create number of cycles
for number of segments for a cycle.
Dept C Dept
A Dept
B
(Service Department) (Production departments)
Salaries 500000 No.of employees of A and B
Wages 300000 No.of employees of A and B
Rent 50000 Percentage basis
Option 1:
Cycle
1 Cycle
2
(Salaries
and wages allocation) (Rent
allocations)
| |
Segment
1 Segment
1
Option 2
Cycle
1
|
----------------------------------------------
| |
Segment1 Segment2
(Salaries
and wages allocation) (Rent
allocation)
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