Hierarchy
SAP_FIN (Software Component) SAP_FIN⤷
CO-OM-ACT (Application Component) Activity Types⤷
KABW (Package) Cost Accounting: Variance Calculation
Basic Data
| Data Element | CO_SKFOR |
| Short Description | Target Cost Formula |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | FLAG | |
| Data Type | CHAR | Character String |
| Length | 1 | |
| Decimal Places | 0 | |
| Output Length | 1 | |
| Value Table |
Further Characteristics
| Search Help: Name | ||
| Search Help: Parameters | ||
| Parameter ID | ||
| Default Component name | ||
| Change document | ||
| No Input History | ||
| Basic direction is set to LTR | ||
| No BIDI Filtering |
Field Label
| Length | Field Label | |
| Short | 10 | TargCostFm |
| Medium | 15 | TargCostFormula |
| Long | 20 | Target Cost Formula |
| Heading | 1 | T |
Documentation
Definition
Formula defining how target costs are calculated.
Formula 1:
Formula 1 is valid for activity-dependent costs not occurring due to internal activity allocations. Value-based evaluation stands in the foreground for these costs, even when additional quantities are entered during planning.
- Target quantity fxd = Plan quantity fxd
- Target quantity vbl = Plan quantity vbl X Operating rate
- Target costs fxd = Plan costs fxd
- Target costs vbl = Plan costs vbl X Operating rate
Formula 2:
Formula 2 is valid for credit rates from internal activity allocations.
- Target costs fxd = Plan costs fxd X Operating rate
- Target costs vbl = Plan costs vbl X Operating rate
If the activity type of a cost center or business process is the sender during Predistribution_of_ fixed_costs, then the fixed costs are not corrected with the operating rate. In this case:
- Target costs fxd = Plan costs fxd
Formula 3:
Formula 3 is valid for all activity-independent costs.
- Target costs fxd = Plan costs fxd
- Target costs vbl = Plan costs vbl
Formula 4:
Formula 4 is valid for activity-dependent costs from internal activity allocations. These costs are planned on a quantity basis because the allocation takes place based on quantities.
- Target quantity fxd = Plan quantity fxd
- Target quantity vbl = Plan quantity vbl X Operating rate
- Target costs fxd = Target quantity fxd x Activity price fxd +
Target quantity vbl X Activity price fxd +
Target quantity fxd X Activity price vbl - Target costs vbl = Target quantity vbl X Activity price vbl
Because variable target quantities enter into the target costs, these can be varied by means of the operating rate.
If the fixed costs of the activity allocation were allocated using Predistribution_of_fixed_ costs, the target costs are calculated as follows:
- Target costs fxd = Plan costs fxd
- Target costs var. = Plan costs var. * operating rate
In this case the fixed costs can no longer be dependent upon the operating rate.
History
| Last changed by/on | SAP | 20130529 |
| SAP Release Created in |
