Statistical Key Figure and Distribution Cycles
Statistical key figures are used allocate certain fixed departmental expenses. In the following steps you will record the number of square feet of certain divisions so the costs can be allocated to the appropriate departments on a per square foot basis.
Following the posting of the statistical key figures, a distribution cycle then must be created. This cycle can be tested before it is put into use. This testing is used to identify any unexpected problems that may occur with the cycle creation and allows the user to make any needed changes prior to final cycle creation.
The example shown is this section sets up the allocation of the overall rent expense to the various cost centers that are sharing this expense. The statistical key figure, square footage in this case, is used as the unit for allocation of the expense, rent in this case. Any fixed cost that is shared among many different cost centers can be set up for cost allocation just as the rent expense is in this example.
Post Statistical Key Figures
From the SAP Easy Access Screen: Accounting è Controlling è Cost Center Accounting è Actual postings è Statistical key figures è Enter
Enter or dropdown and select controlling area, hit enter.
Select today as the document and posting date, select Cost center as the screen variant.
Note: these values should be at their defaults in the fields, ensure the values are correct.
Enter the square footage for each cost center created earlier as shown below.
Click the save button and record the document number.
Create Distribution Cycle
When accounts are settled, costs of the cost center must be distributed. In this example, you will assign the distribution cycle for this cost center as a monthly event. This process can be repeated for different cost centers requiring different distribution cycles, depending on operating and billing constraints.
From the SAP Easy Access Screen: Accounting è Controlling è Cost Center Accounting è Period-end closing è Single functions è Allocations è Distribution
If an error occurs stating that business transaction groups are not current, click the help button on the error box. Read the documentation and select the update procedure from the help screen. Click back to return to the Execute Actual Distribution screen. From top menu bar, select Extras and ensure correct controlling area is set.
Enter the following:
- Period:Â Â Â Â Â Â Â Â Â Â Â Â 01 to 12
- Fiscal year:Â Â Â Â Â Â Â Â 2003
From the top menu bar select: Extras è Cycle è Create
- Enter: Â Â Â Â Â Â Â Â Â Â Â Â Dist_ _
- Starting date:Â Â Â Â Â Â Â Â 01/01/2003
Click Enter.
Text:Â Â Â Â Â Â Â Â Â Â Â Â Monthly distributions
Uncheck Iterative box. IMPORTANT: Box MUST be unchecked!
Click Attach segment button.
Enter Segment name:Â Â Â Â Â Â Â Â Rent/Distribution of rent
Accept defaults on Segment header tab
Click the Sender/Receiver tab:
-
Sender:     Cost center        A060
Cost element        7800_ _ (Rent expense account)
- Receiver:    Cost center group    HQ_ _(Headquarter group number)
- Click the Recvr Tracing factors tab.
- Change the Var. portion type:Â Â Â Â Â Â Â Â Actual stat. key figures
- Enter Stat. key figure:Â Â Â Â Â Â Â Â Â Â Â Â SQFT
- Click back button to return to the “Execute Actual Distribution: Initial Screen” saving cycle when requested.
- Enter Cycle:Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Dist_ _
- Enter Start Date:Â Â Â Â Â Â Â Â Â Â Â Â 01/01/2003
Click the Execute button. When execution is completed, double click the warning indicator on the new screen. Review the warning, click enter, then double-click the Monthly distributions line. Note: Due to the fact the first rent expense was entered for the second month of the year, at least the error indicating no expense for allocation is available for month one should be expected. Review the distribution, and after the distribution creation cycle test can be run without any unexpected errors, remove the check from the Test run indicator, and execute the distribution cycle once again.
