Actual Price Calculation (via KSII) During actual price calculation (via KSII), the system calculates iterative iterative prices for activity types or busine business ss processes based on actual costs and actual activities. The calculation takes into account all activity exchanges between cost centers or business processes. Price calculation, calculation , which you can carry out during planning, is based on planned costs and activity. The resulting prices are used to valuate actual a ctivity. After running running actual price calculation, calculation, you can choose to revalue actual activity at actual price( by revaluing the process order via CON2). This revaluates the activity using the difference between plan and actual prices. By revaluing the actual activity with actual prices, you can fully balance sender cost centers and sender business processes.
Example of Price Calculation Sender A has the following plan and actual values:
Plan
Actual
Costs
Activity
Price
$100
10 hrs
$10.00/hr
$110
9 hrs
$12.22 /hr
The following activity input is performed: Senders Plan
Actual
Primary costs
Receivers
Activity input
Price
A
$100(via KP06)
B
10 hrs(via KP26)
$10 /hr
A
$110(via FB50)
B
9 hrs(via COR6N)
$10 /hr
The actual activities are valuated with plan activity prices: 9 hrs X $10 / hr (during time ticket confirmation via COR6N), resulting in allocated actual costs of $90.
If actual price calculation (KSII) i s performed, the following values result: Sender Plan
credit
10 hrs * $10/hr =
Sender
balance
Sender
revaluation
0
-
$110 - $90 = $20
9 hrs * ($12.22/hr - $10/hr) = $20
$100 Actual
9 hrs * $10/hr = $90
If the actual sender activity of 9 hours is revalued with the difference between plan and actual prices, sender A receives a further $20 and is fully cleared (offset with $110 debited via FB50 earlier). Without actual price calculation and revaluation, the residual amount of $20 (110 - (9 * 10)) remains on the sender. COST CENTER (SENDER) _________________________________ $110
$90 (9hr x $10 plan price defined in KP26)
(debited via FB50)
$20 (credited via KSII)
Revaluation
at Actual Prices (via CON2)
Revaluation at actual prices supplements revaluation of activity allocations between cost centers and business processes. It is used to correct activity allocations that occurred previously from cost centers or business processes to other cost a ccounting objects (such as Process Order). If a cost accounting object (e.g. process order) uses an activity from a cost center or business process, you usually start with a plan price (defined in KP26) to allocate the activity. This is because the actual price is calculated during period-end closing (due to cost like Labour will only be posted at period -end). In the actual price calculation(via KSII), the SAP system performs an iterative calculation of the prices for the activity types. To do this, it uses the actual costs that were debited to the cost center or business process (via FB50), and the activities actually incurred(actual activity quantities entered via COR6N). During this process, the system accounts for all activity relationships between cost centers and business processes. After actual price calculation(via KSII), you can revaluate the objects(e.g. process order) at actual prices(via CON2) if they have used the activities from cost centers or business processes. You do this using Revaluation at actual prices (revaluation) via CON2 . The system always determines the variances between the costs posted up to this point and the costs that occur under the new price s (calculated via KSII). The corresponding sender cost center is credited by the actual price r evaluation and the receiver (process order) is debited accordingly.
Example for Revaluation at Actual Prices Sender A contains the following plan and actual values:
Sender
A
Plan
Actual
Costs
Activity
Price
100.00 USD
10 hours
10.00 USD / hr
110.00 USD
9 hours
12.22 USD / hr
Activity input
Price
10 hours
10.00 USD / hr
The following activity input is executed: Sender
Primary costs
(cost center) Plan
A
Receiver
(process order) 100.00 USD
B
(via KP06)
Actual
A
(via KP26)
B
110.00 USD (via FB50)
9 hours
12.22 USD / hr
(via COR6N)
Actual costs of 110.00 USD are incurred on the cost center. The system initially evaluates actual activities with plan prices: 9 hrs x 10.00 USD / hr. (via COR6N) If you calculate actual activity prices, the f ollowing data results:
Plan
Actual
Credit of sender with activity allocation
Credit of sender with revaluation at actual prices (via CON2)
10 hrs x 10.00 USD / hr = 100.00 USD
0
9 hrs x 10.00 USD / hr = 90.00 USD
110.00 USD - 90.00 USD = 20.00 USD
Adjustment of receiver with revaluation
9 hrs x (12.22 USD / hr - 10.00 USD / hr) = 20.00 USD
The allocated actual costs total 90.00 USD (via COR6N). This means that there is 20.00 USD (110.00 USD - (9 x 10.00 USD)) left over, excluding revaluation of actual costs on the c ost center. You would not settle this amount to the receiver. Without revaluation, this variation from plan credit and actual credit would be settled to Profitability Analysis (CO-P A), after you analyze the variances in Cost Center Accounting if required. The receiver (for example a process order in Cost Object Accounting ) would be settled 10.00 USD less than planned. The cost center, however, would have to bear 20.00 USD / hr extra costs but with less activity than planned. Despite lower utilization of cost center activity (9 hours actual i nstead of 10 hours planned), an extra 10.00 USD (variance between 110.00 USD and 100.00 USD) are settled to the receiver (for example, production order) using revaluation. Even t hough the receiver is debited afterwards, the variance information on the cost center is not lost.
