IT2401

Laboratory Exercise
SAP Controlling – Cost Center Accounting
Objective:

At the end of the exercise, the students should be able to:

▪ Simulate the standard controlling processes.

Requirement:

▪ Microsoft Word

Directions: Perform what is asked to provide the required information in the following items. (80 points)

Open the SAP Fiori Launchpad.

You will take on different roles within the Global Bike Group to understand and perform a cost center accounting
process.

Task 1: Creating three (3) cost centers as a Controller (10 minutes)

Use the SAP Fiori launchpad to create a cost center for cafeteria, maintenance, and assembly.
1. To create a new cost center, in the Controlling area, use the app Manage Cost Centers.

2. In the upper right, click the button .

3. On the following screen, as Controlling Area, enter NA00, and as Cost Center, enter CAFE1###
(replace ### with your number, e.g. 012). The cost center should be valid from 01/01 of the current
fiscal year.

4. In the field Name, enter Cafeteria ### and as Description type in Cafeteria. As the Person Responsible,
enter your name. Select the cost center category H (Service cost center).

5. In the Organizational Units, assign your new cost center to Standard Hierarchy Node N1200 (Internal
Services). In addition, choose Company Code US00 (Global Bike Inc.), Business Area BI00 (Bikes),
and Currency USD.

6. In the lower-right corner, click to save your cost center. In the top-left corner, click on to go
back one screen. Repeat the process to create a maintenance cost center. Use the following data:

Cost Center MAIN1###

Valid from 01/01 of the current fiscal year
Name Maintenance ###
Description Production Maintenance Department
Person responsible [Your Name]
Cost center category H
Standard Hierarchy Node N4300 (Plant Maintenance)
Company Code US00
Business area BI00
Currency USD

07 Laboratory Exercise 1 *Property of STI

Page 1 of 10
 IT2401

7. In the lower-right corner, click to save your cost center.

8. In the top-left corner, click on to go back one screen. Repeat the process to create an assembly cost
center. Use the following data:

Cost Center ASSY1###

Valid from 01/01 of the current fiscal year
Name Assembly ###
Description Production Assembly Department
Person responsible [Your Name]
Cost center category F
Standard Hierarchy Node N4200
Company Code US00
Business area BI00
Currency USD

9. Click again to save your cost center.

10. Click on to return to the SAP Fiori launchpad.

Task 2: Creating a new statistical key figure as a Cost Accountant (5 minutes)

Because the cafeteria costs are assessed for three cost centers (including itself), the number of employees in
the cost centers was chosen to be the allocation base for cost assessment. You need to create a statistical key
figure for that.
1. To create a new statistical key figure, in the Controlling area, use the Manage Statistical Key Figures
app.

2. In the upper right, click the button .

3. In the screen that opens, in the field Statistical Key Figure, enter EMP### (replace ### with your three-
digit number), as Statistical Key Figure Name Number of employees, as Quantity Unit choose PRS
(Number of Persons) and as Category select 1 (Fixed values).

4. Click .

5. Click on to return to the SAP Fiori launchpad.

Task 3: Creating secondary cost elements as a Cost Accountant (5 minutes)

Create secondary cost elements to later assess cafeteria, assembly, and maintenance costs.
1. To create a new secondary cost element, in the Controlling area, use the app Manage G/L Account
Master Data.

2. In the upper right, click the button .

3. In the field G/L Account, enter 803###1 (again, replace ### with your three-digit number) and as Chart
of Accounts GL00. In the pull-down menu G/L Account Type, select Secondary Costs. For the Account
Group, choose 08 (Secondary Costs).

4. For both Short Text and G/L Acct Long Text, type in Plan Asm CAFE1###.

07 Laboratory Exercise 1 *Property of STI

Page 2 of 10
 IT2401

5. On the Company Code Data tab, assign your new secondary cost element to your company code. To
do so, in the Company Code Assignment area, click on .

6. In the field New Company Code Assignment, type in or select US00 (Global Bike Inc.).

7. On the CREATE/BANK/INTEREST tab, as Field Status Group, enter ZSEC (Secondary Cost
Elements).

8. In the bottom-right corner, click on to add the Company Code data to your secondary cost element.

9. Choose the Controlling Data tab and on the right, click on .

10. In the second column (Cost Element Category), enter 42 (Assessment).

11. Confirm your entries with .

12. In the top-left corner, click on to go back one screen. Repeat the process for the maintenance
allocation secondary cost element with the following data:

G/L Account 803###2

Chart of Accounts GL00
G/L Account Type Secondary Costs
Account Group 08
Short Text and G/L Acct Long Text Allocation MAIN1###
New Company Code Assignment US00
Account Currency USD
Field Status Group ZSEC
Cost. Elem. Cat. 43

13. Check your entries again and then click .

14. In the top-left corner, click on to go back one screen. Repeat the process for the assembly allocation
secondary cost element using the following data:

G/L Account 803###3

Chart of Accounts GL00
G/L Account Type Secondary Costs
Account Group 08
Short Text and G/L Acct Long Text Allocation ASSY1###
New Company Code Assignment US00
Account Currency USD
Field Status Group ZSEC
Cost. Elem. Cat. 43

15. Now, click .

16. Click on to return to the SAP Fiori launchpad.

07 Laboratory Exercise 1 *Property of STI

Page 3 of 10
 IT2401

Task 4: Creating activity types as a Cost Accountant (10 minutes)

Create activity types, which are used to allocate costs for maintenance and assembly activities.
1. To create a new activity type, in the Controlling area, use the Manage Activity Type app.

2. In the upper right, click the button .

3. If the Controlling Area field is not filled, enter or select NA00.

4. As Activity Type, enter M### (replace ### with your assigned number). The type should be valid from
01/01 of the current fiscal year. As Name, enter Maint. Hours ###. As Activity Unit, select H (Hour).
In the Cost Center Categories field, use the value help symbol to choose * (All Categories).

5. On the Allocation tab, in the Activity Type Category pull-down, choose 1 (Manual entry, manual
allocation) and assign it to your new maintenance Allocation Cost Element (803###2). Ensure that the
Price Indicator field is left blank. Compare to the following screenshot.

6. In the lower-right corner, click to save your activity type.

7. In the top-left corner, click on to go back one screen. Repeat the process to create the activity type
for the assembly cost center. Use the following data.

Activity Type A###

Valid From 01/01 of the current fiscal year
Name Assembly Hours ###
Activity Unit H
Cost Center Categories *
Activity Type Category 1
Allocation Cost Element 803###3

8. Now, click to save your activity type.

9. Click on to return to the SAP Fiori launchpad

Task 5: Creating a cost center group as a Cost Accountant (10 minutes)
Create a cost center group comprising all receiver cost centers of cafeteria costs. These are the cafeteria as
well as the maintenance and assembly cost center you created before.
1. To create a new cost center group, in the Controlling area, use the app Manage Cost Center Groups.

2. Under the Result List on the left, click on .

3. If the Controlling Area field is not filled, enter NA00. The new Cost Center Group is named GROUP1###
(replace ### with your assigned number). Compare your entries with the screenshot below and click
.

4. In the Name column of your GROUP1### line item, enter Cafeteria cost receivers.

5. Then, click on and select Add Cost Center.

6. In the Search: Cost Centers popup, in the field Cost Center Name, enter *###. Replace ### with your
three-digit number and do not forget the * right before your ID, so for example, *015 if your number is
015. Then, click . The system should display the three cost centers you created earlier.

07 Laboratory Exercise 1 *Property of STI

Page 4 of 10
 IT2401

7. Check all three and click . Your three cost centers should now have been added to your cost center
group GROUP1###.
8. In the upper-left corner, click the button .

9. Click on to return to the SAP Fiori launchpad.

Task 6: Planning statistical key figure values as Head of Accounting (5 minutes)

Plan the number of employees working in the organizational units associated with the previously created cost
centers.
1. To plan statistical key figure values, in the Controlling area, use the Change Statistical Key Figure
Planning app. A new web browser tab opens with the standard layout (1-301) for statistical key figure
planning.

2. Enter Version 0, From Period 1 and To Period 12. As the Fiscal Year, enter the current year. In the
field Cost Center, enter ASSY1###, and as Stat. key figure, type in EMP###.

3. At the bottom of the screen in the Entry area, choose Form-Based. Then, click .

4. In the Current Plan Value column, enter 15 and click . The system displays a success message.

5. Repeat the same process for cost center MAIN1### and enter 5 as current plan value.

6. Finally, repeat the process once again for cost center CAFE1### and plan 5 employees.

7. Click on to return to the SAP Fiori launchpad. Confirm any browser warning messages for
unsaved data with .

Task 7: Planning activity output as Head of Accounting (5 minutes)

Plan the activity output of the maintenance and assembly.
1. To plan activity output, in the Controlling area, use the Edit Prices for Activity Types – Cost Centers
app. If asked, enter NA00 as the Controlling Area and confirm with Continue.

2. The layout Activity types with Prices: Standard (1-201) appears.

3. Fill the fields Version, Periods, and Fiscal Year with the same values as in the previous step, if they are
not already populated.

4. As Cost Center, enter MAIN1### and as Activity Type M###. Leave all other fields blank. Then, click
.

5. In the Plan Activity column, enter 1800 hours. Click .

6. Repeat the process for Cost Center ASSY1### and Activity Type A### with a Plan Activity of 6000
hours.

7. Click on to return to the SAP Fiori launchpad. Confirm any browser warning messages for
unsaved data with .

07 Laboratory Exercise 1 *Property of STI

Page 5 of 10
 IT2401

Task 8: Planning primary cost inputs as Head of Accounting (10 minutes)

Primary costs are incurred in all three cost centers each fiscal year. These costs are 60,000 for salaries and
90,000 for purchased services in the cafeteria, maintenance salaries in the amount of 60,000, and assembly
wages in the amount of 150,000.
1. To plan the primary cost inputs, in the Controlling area, use the Plan Primary Costs Inputs –
Depreciation/Interest app. The layout Cost Elements Acty-Indep./Acty-Dependent (1-101) appears.

2. Fill the fields Version, Periods, and Fiscal Year with the same values as in the previous step, if they are
not already populated.

3. As Cost Center, enter CAFE1### and choose Cost Element 6991000 (Cost of labor) using the value
help symbol . Leave all other fields blank.

4. Click .
5. On the following screen, enter Plan Fixed Costs of 60000 and click .

6. Repeat the process for Cost Center CAFE1### and Cost Element 5900000 (Purchased Services) with
Plan Fixed Costs of 90000.

7. On the Change Cost Element/Activity Input Planning: Initial Screen screen, change Cost Center to
MAIN1### and Cost Element to 6991000 (Cost of labor). Enter Plan Fixed Costs of 60000.

8. Finally, change Cost Center to ASSY1###, enter Activity Type A### and Cost Element 6991000 (Cost
of Labor). Now that you have added an activity type, the primary cost input can be planned activity-
dependent – that is, with a fixed and variable price. Then, click .

9. The Plan Variable Cost field should now be ready for input. Enter 150000 and save with .

10. Click on to return to the SAP Fiori launchpad. Confirm any browser warning messages for
unsaved data with .

Task 9: Planning internal activity inputs as Head of Accounting (5 minutes)

Plan the internal activity inputs between the maintenance and the assembly cost centers.
1. To plan internal activity inputs, in the Controlling area, use the Plan Primary Costs Inputs –
Depreciation/Interest app again. The layout Cost Elements Acty-Indep./Acty-Dependent (1-101)
appears.
2. Because this screen is only suitable for cost elements, not for activity types, click (Next Layout) to
go to the next layout, Activity Input Acty.-Indep./Acty.-Dep. (1-102).

3. Fill the fields Version, Periods, and Fiscal Year with the same values as in the previous step, if they are
not already populated.

4. As Cost Center, enter ASSY1###, as Sender Cost Center, enter MAIN1### and as Sender Activity,
type M###. Leave all other fields blank.

5. Go to the overview screen by clicking on , and then as Plan fixed consumption enter 600
hours. Save by clicking .

07 Laboratory Exercise 1 *Property of STI

Page 6 of 10
 IT2401

6. Click on to return to the SAP Fiori launchpad.

Task 10: Review planned costs as Head of Accounting (5 minutes)

All cost centers have been charged with primary costs. In addition, you can see total inputs and internal
allocation values in maintenance and assembly.
1. To open the report, in the Controlling area, use the app Display Reports – Profitability Analysis.

2. If not already filled in, as Report Parameters, enter Cost Center ASSY1###, the current fiscal year,
Period 1 to 12, and Version 0. Click on .

3. In the bottom-right corner, click and review the planning reports for Cost Centers MAIN1###
and CAFE1### as well.

4. Provide the screenshots of the planning reports of MAIN1### and CAFE1###. (Two (2) screenshots)

5. Click on to return to the SAP Fiori launchpad.

Task 11: Creating assessment for cafeteria costs as Head of Accounting (15 minutes)
1. To assess cafeteria costs, in the Controlling area, use the app Create Actual Assessment Cycle.

2. In the Execute Plan Assessment: Initial Screen, choose More ► Extras ►Cycle ►Create. In the Cycle
field, enter C1###, and as Start Date, select 01/01 of the current fiscal year. Then, click .

3. As Text, type in Cycle CAFE1### and uncheck the Iterative field. Then, click .

4. As Segment Name, enter SEG### and as a description (box next to the segment name) - Segment
###. On the Segment Header tab, as Assessment CElem, type in 803###1.

5. On the Senders/Receivers tab, as Sender Cost Center in the From column, enter CAFE1###, and as
Receiver Cost Center in the Group column, enter GROUP1###.

6. On the Receiver Tracing Factor tab, in the Var. portion type pull-down menu, choose the value Plan
Stat. Key Figures.

7. An information popup indicates that new fields are displayed. Close the popup by clicking (Continue).
In the Selection Criteria section, in the From column, choose 0 (Plan/Act) for Version and enter Stat.
key fig. EMP###.

8. Click . You will receive the following message.

9. In the top-left corner of the screen, click three times to go back, and confirm the subsequent
confirmation .

10. On the Execute Plan Assessment: Initial Screen, for Period, enter 1 To 12 and as Fiscal Year the
current year. In the Cycle field, enter C1### and press Enter. In the Section Processing Options,
uncheck Test Run. Then, click .

07 Laboratory Exercise 1 *Property of STI

Page 7 of 10
 IT2401

11. The system should notify you that processing was completed without errors. The number of Senders
should be 1 and the Number of Receivers 3.

12. In the top-left corner, click and then select to exit the list.

13. Click on to return to the SAP Fiori launchpad. Confirm any browser warning messages for
unsaved data with .

Task 12: Review assessment results as Head of Accounting (10 minutes)

Review the results of the assessment using the planning report.
1. To open the report, in the Controlling area, use the app Display Reports – Profitability Analysis.

2. On the Planning Report: Initial Screen, as Cost Center select ASSY1###. If not already populated, in
the Fiscal Year field, enter the current year, type in Period 1 To 12, and Version 0. Click on
and view the results of the assessment.

3. In the top-left corner, click and then repeat the process above to review the assessment results for
the maintenance and cafeteria cost centers.

The maintenance and assembly cost centers were charged with a cafeteria assessment of 30,000 and
90,000, and the cafeteria cost center was credited with 120,000. The amount of cafeteria costs
remaining in the CAFE1### cost center is 30,000.

You may have noticed that the activity inputs and activity allocations of cost centers ASSY1### and
MAIN1### are still evaluated with zero, even though all the quantity information has been entered. This
is because no prices have been planned yet for the involved activity types. You will do this in the next
step.

4. Click on to return to the SAP Fiori launchpad. Confirm any browser warning messages for
unsaved data with .

Task 12: Calculating prices of activity types as Head of Accounting (5 minutes)

1. To calculate prices of activity types, in the Controlling area, use the app Price Calculation of Activity
Types.

2. On the following screen, choose the first radio button (Cost center group) and enter your cost center
group GROUP1###. Again, use the parameters Version 0, Period 1 To 12, and the current year.

Uncheck the Test Run box and click .

3. Click on (Continue) to look at the calculation. If everything worked correctly, the SAP system reports
that the processing was completed without errors.

4. Provide a screenshot showing the calculated prices for your activity types (ASSY1### and MAIN1###).
(Two (2) screenshots)

5. Click on to return to the SAP Fiori launchpad. Confirm the popup with .

07 Laboratory Exercise 1 *Property of STI

Page 8 of 10
 IT2401

Task 13: Viewing of price calculation results as Head of Accounting (5 minutes)

1. To open the report, in the Controlling area, use the app Display Reports – Profitability Analysis.

2. On the Planning Report: Initial Screen, as Cost Center select CAFE1###. If not already populated, in
the Fiscal Year field, enter the current year, type in Period 1 To 12 and Version 0. Click on
and review the results.
3. In the top-left corner, click and then repeat the process above to review the results for the
maintenance and assembly cost centers.
4. Provide the screenshot of the assembly cost center report. It should look like this.

5. The cafeteria costs and assessment of the maintenance cost center amount to 120,000. Labor costs in
the amount of 150,000 are also incurred. If the total input is 6,000 hours, this results in a price of 45.00
for one assembly hour.

6. Click on to return to the SAP Fiori launchpad. Confirm any browser warning messages for
unsaved data with .

Conclusion:
In at least three (3) sentences, provide a conclusion that would detail your impression and comment on the SAP
Controlling (CO) processes.

Reminders:
• There are a total of five (5) screenshots required throughout the exercise.
• Consolidate the screenshots with labels and the conclusion in an MS Word file.
• Call on the instructor to check your outputs before submitting a PDF copy on eLMS.

07 Laboratory Exercise 1 *Property of STI

Page 9 of 10
 IT2401

GRADING RUBRIC:
Excellent Good Fair Poor
Criteria Points
4 3 2 1
The student
The student missed The student missed
Completeness The student did all the missed all of
requirements.
a few of the most of the
the
___/40
(x10) requirements. requirements.
requirements.
The student
The student provided The student provided The student provided
provided
Screenshots correct and correct but incorrect but
complete incomplete complete
incorrect and ___/20
(x5) incomplete
screenshots. screenshots. screenshots.
screenshots.
The explanation is
The explanation is The explanation
The explanation is somewhat clear,
Conclusion clear, with mostly is unclear, with
clear, with coherent
coherent
with only a few
no supporting
___/20
(x5) supporting details. coherent
supporting details. details.
supporting details.
Total Score ___/80

07 Laboratory Exercise 1 *Property of STI

Page 10 of 10