1

10

11

12

13

posting logic for Working Hours Based (POC) is identical

Basierend auf dem Fortschrittgrad werden zu jeder Kostenbuchung bereits Erlse realisiert und
gegen unbilled receivables gebucht.
Beim Buchen der Rechnung werden die realisierten Erlse gegen billed revenues ausgebucht.

14

Costs leading: confirmations are posted as expenses, in addition realized (accrued) revenues are
posted (based on DP90).
Invoices are posted to P&L and reposted to deferred revenue

15

Invoice leading: confirmations are posted as expenses and reposted to WIP.

Invoices are posted as realized revenue, COGS are calculated and posted (based on DP90)
COGS postings will post accrued costs.

16

17

18

available with:

CE1511
OP1610

19

The summary allows the learner to recap what they learned during the lesson.
It should be more than a listing of the objectives of the lesson. It should be result oriented and review
the main learning points of the lesson.

This business function is inactive in standard on premise implementations.

In standard cloud implementations this business function is always activated

21

22

23

Determination of Activity Cost Rates Based On Condition Technique

A new valuation strategy for activity cost rate planning is provided. Instead of using KP26 and storing
cost rates in table COST, the cost rates for internal services can be maintained using the SD condition
technique.
The valuation strategy is valid for the following receiving cost objects:
Cost center
Internal order
WBS element
Profitability segment
Sales order item
The valuation strategy is not valid for other cost objects such as production orders and networks.
You can activate the usage of the new technique in the IMG under Controlling Cost Center
Accounting Planning Price Planning Based on Condition Technique Assign Pricing Procedure for
Valuation of Activities .
For each controlling area, you can enter a pricing procedure for actual postings and/or a pricing
procedure for planning.
If you enter a pricing procedure for actual postings, the procedure will be used for activity valuation
when posting internal service consumptions (activity allocation).
If you enter a pricing procedure for planning, the procedure will be used for activity valuation when
calculating costs of planned internal service consumption. This entry is particularly relevant for the
calculation of CPM plan values in projects.
If you don't enter any pricing procedures, the old standard valuation strategy for reading plan prices is
used (KP26).
Note
You define the cost rates with the Maintain Activity Cost Rates app.

24

Service Cost Level for Employees

A new attribute Service Cost Level determines the applicable cost rate for services provided by an
employee. Services provided by that employee are always charged at the same rate regardless of the
service.
You define the service cost levels you require in the IMG under Controlling Cost Center Accounting
Master Data Activity Types Define Service Cost Levels .
You then assign a service cost level to each employee in the employee fact sheet

25

26

Transaction-Based Posting of Intercompany Margins for Intercompany Time Confirmations

For intercompany time confirmations, a secondary process Manual Cost Allocation (KB15N) is
triggered. This posts an intercompany margin in addition to the cost of the service.
You define intercompany margin accounts in the IMG under Controlling Cost Center Accounting
Actual Postings Additional Transaction-Related Postings Intercompany Margins for Activity Allocations
Assign Intercompany Margin Accounts .
The intercompany margin account is derived based on the activity allocation account.
You have the following options:
You can assign a different intercompany margin account to each activity allocation account.
You can also choose to post no intercompany margins for a particular activity allocation account by
leaving the intercompany margin account blank.
You can define a default intercompany margin account to be used for all activity allocation accounts.
You do this by creating an entry without an activity allocation account but with an intercompany
margin account.
Note
If you don't define a default intercompany margin account, you need to create entries for all activity
allocation accounts.

27

28

29

30

The summary allows the learner to recap what they learned during the lesson.
It should be more than a listing of the objectives of the lesson. It should be result oriented and review
the main learning points of the lesson.

32

33

34

35

36