LECTURER NOTES

Cost Center Acc. (CO-CCA)

Case Study – Lecturer Notes
This document is intended to help instructors understand the case study
process and manage the learning process in and outside the classroom.
The main focus lies on prerequisites and common tasks such as testing
and trouble-shooting.

Product MOTIVATION
SAP ERP 6.08 Theoretical lectures explain The main goal of this document is to
Global Bike concepts, principles, and theories help instructors prepare the SAP
through reading and discussion. system for the case study process
Level They, therefore, enable students to and to support them trouble-shoot
acquire knowledge and gain problems that might occur during the
Instructor
theoretical insights. course.
In contrast, case studies allow
Focus them to develop their abilities to Beside technical and didactic
Controlling analyze enterprise problems, learn prerequisites, the lecturer notes list
and develop possible solutions, SAP transactions for testing and
Authors and make sound decisions. correcting student results in the SAP
Michael Boldau system. In addition, this document
Stefan Weidner The main objective of the GBI case describes common problems and
studies in general is for students to explains their reason and solution.
understand the concept of
Version integration. These descriptive and
3.0 explanatory case studies will allow
students to understand the
Last Update importance and the advantages of
July 2016 integrating enterprise areas using
an ERP system.

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 LECTURER NOTES

Prerequisites

Note Before using this case study in your classroom please make sure that all technical (month-
end closing, user management etc.) and didactic prerequisites are fulfilled. Such prerequisites are
briefly pointed out below. Detailed documentation can be displayed at and downloaded from the
Learning Hub of SAP UA or the UCC web sites.

Technical Prerequisites

The Controlling case study is based on a standard SAP ERP client with the
current GBI dataset. Before processing the case study on your own or with
your students all general setting should be checked.

This includes month-end closing in Materials Management (transaction Month-end closing in

MM
MMPV) which is documented on the UCC web sites. MMPV

Note: With the current version of the GBI client a year-end closing is not Year-end closing
necessary, because it has already been automated or because it is not needed
for the process described in the curriculum material.

User accounts in the SAP system need to be created or unlocked. User management

These student user accounts should end with a three-digit numeric number
(e.g. GBI-001, GBI-002 etc.). This number will be represented by ### in the
case study and helps differentiate customer accounts, products etc.

In an SAP ERP GBI client already exist 1000 user accounts from GBI-000 GBI-000 to GBI-999
to GBI-999. These users need to be unlocked. The initial password for each
GBI-### account is set to gbiinit. gbiinit

Transaction ZUSR was developed in the GBI client in order to mass ZUSR
maintain SAP user accounts. For a detailed description of this and SAP
standard transactions for user management (SU01 and SU10) please refer to SU01
SU10
the lecturer notes “User Management“ (see: current GBI curriculum 
chapter 99 – Instructor Tools).

All GBI-### user accounts have been assigned to the role Z_UCC_GBI_SCC
and have authorizations to use all applicative transactions in the SAP ERP
system. The role allows access to all transactions necessary for GBI
exercises and case studies. If you need access to system-critical transactions,
i.e. for development purposes, you may assign the composite profile
SAP_ALL to your student accounts.

It is useful for the instructor to have a user account available for testing that
has the same authorizations as the student accounts. You may use the Instructor account
predefined instructor account GBI-000 for this purpose. GBI-000

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Didactic Prerequisites

In order to successfully process this case study, students should be familiar

Navigation
with the navigation in SAP systems, especially the SAP Easy Access menu,
the SAP transaction concept as well as possible documentation and help
options. We highly recommend using the navigation slides and the
navigation course (see: current GBI curriculum  chapter 2 – Navigation).

In addition, it has been proven beneficial that students have a thorough

Company background
understanding of the historic background and the enterprise structure of the
Global Bike concern before they start working on the SAP system. For this
purpose we recommend the case study „Global Bike Inc.“ (see: current GBI
curriculum  chapter 3 – GBI) or the case study „Business Process Analysis
1“ (see: current GBI curriculum  chapter 98 – Cross-Module).

Because the case study is not based on the exercises, it is not necessary to
have processed the CO exercises before you start with the case study.
However, it is recommended.

In order to function properly this case study needs a GBI client version that GBI client version
is equal to or higher than the case study version (see cover page). Please
check. If you do not know the client version please use the transaction
ZGBIVERSION within your SAP ERP system or contact your UCC team.

Since Cost Center planning is done for the current fiscal year copying
planning data into the next fiscal year is necessary if the case study is
processed over the year change.
Copying can be done in transaction KP97 which will produce the following KP97
screen:
NA00
Enter NA00 as Controlling Area if necessary.

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Select the radio button All Cost Centers, use version 0 with periods 1 to 12
and enter the years accordingly, i.e. if you taught a winter term 2013/2014
use 2013 in Template (Plan) and 2014 in Target (Plan).
Make sure too uncheck the Test Run field and click on Execute .
Leave the transaction by clicking and Yes in the following window.

Locking mechanism

Problems with the locking mechanism in the SAP system (due to master data
being processed simultaneously by different participants) occur in this case
study when:
 Saving the cost center (short-term lock of the standard hierarchy)
 Assessing canteen costs
 Automatically calculating the prices of activity types
You must emphasize to the students that this behavior does not represent an
error in the system, but is a sensible automatic measure to prevent
inconsistencies in the database. The authors of the case study have tried to
prevent lock situations by allowing participants to maintain only their own
master data as much as possible.
As a lecturer, you should ensure that students return to the SAP Easy Access
menu during long breaks in ALL MODES to prevent other participants from
being locked.
If the lock situation gets out of control, for example, if several users reach
the same step in the case study at the same time, the lecturer should
coordinate the processing of the transaction, that is, allow one student after

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another complete the step.

NOTE You can double-click the red warning message to determine which
participant is currently preventing others from processing the transaction.

Global Feedback

Do you have any suggestions or feedback about GBI? Please send it to our
new email-address gbi@ucc.ovgu.de which is used to gather feedback
globally. All emails will be evaluated by the persons responsible for the
curriculum bi-weekly. This way your feedback might influence future
releases directly.
Please note that any support requests send to this email-address will be
ignored. Please keep using the common support channels for your support
requests.

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Student Assessment

Note With the transactions listed below you can check and correct master and transactional data
that your students have created during your course.

Master Data

KS02 Change Cost Center

KS03 Display Cost Center
KK02 Change Statistical Key Figure
KK03 Display Statistical Key Figure
KA02 Change Cost Element
KA03 Display Cost Element
KL02 Change Activity Type
KL03 Display Activity Type
KSH2 Change Cost Center Group
KSH3 Display Cost Center Group

Planning Data

KP46 Change Statistical Key Figure Planning

KP47 Display Statistical Key Figure Planning
KP26 Change Activity Type/Price Planning
KP27 Display Activity Type/Price Planning
KP06 Change Cost Element/Activity Input Planning
KP07 Display Cost Element/Activity Input Planning
KSBL Planning Report
KSUB Execute Plan Assessment
KSPI Execute Plan Price Calculation

GBI Monitoring Tool (beta)

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Also we are developing a GBI Monitoring Tool, which is available for this
new GBI 3.0 release. Since it is still in development the beta version only
support the SD, MM as well as both of the CO case studies.
A detailed tutorial for this tool is available in the module 99 Instructor Tools
of the current GBI curriculum. You will find the file
Intro_ERP_Using_GBI_GBI_Monitoring_Tool_(beta) in the corresponding
folder.
Please keep in mind that this transaction is an additional functionality
designed by the UCC Magdeburg and still in development. Therefore, we
kindly ask you to send any feedback or detailed error descriptions to the
following address: gbi@ucc.ovgu.de

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Result Verification

Note SAP offers several methods of verifying planned values within Controlling. Two
transactions are suitable for controlling if the class is finished and if so that they have the proper
values. These two transactions also offer a good starting point for error tracing.

Activity Prices Given the values in the case study the activity prices should
be 45.00 USD for A### and 50.00 USD for M###.

Open transaction KSBT which will produce the following screen. KSBT

Select the cost center range as shown in the picture above (CC-AS000 to CC-AS000, CC-MA999
CC-MA999). If the Selection Parameters area is not filled out yet, enter 0 as 0, current year, 1,12, 1
version, the current fiscal year, period 1 to 12 and price unit 1.
Hit F8 or click on which will produce the following screen.

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Activity Types that underwent price planning (second last step of the case
study) will be listed here.
The correct total prices for the Activity Types strongly indicate that the case
study was processed properly.

Cost Center Planning Similar to the Activity Prices, planned cost for cost
centers will show specific results if everything was entered correct.

Open transaction S_ALR_87013611 which will produce the following S_ALR_87013611

screen.

Select the cost center range as shown in the picture above (CC-AS000 to CC-AS000, CC-MA999
CC-MA999). If the Selection Parameters area is not filled out yet, enter 0 as 0, current year, 1,12
version, the current fiscal year and period 1 to 12.
Hit F8 or click on which will produce the following screen.

You can select a specific cost center on the left side by clicking on it. The
values should show as follows

Assembly:

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You can verify the following:

 Number of employees (15 for Assembly)
 Expenses (150,000 for Assembly)
 Assessed cost (90,000 for Assembly)
 Allocated cost (30,000 for Assembly)
 Planned activity (6,000 for Assembly)

Canteen:

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You can verify the following:

 Number of employees (5 for Canteen)
 Expenses (60,000 and 90,000 for Canteen)
 Assessed cost (30,0000 for Canteen)
 Credited cost (150,000 for Canteen)

Maintenance:

You can verify the following:

 Number of employees (5 for Maintenance)
 Expenses (60,000 for Maintenance)
 Assessed cost (30,0000 for Maintenance)
 Allocated cost (90,000 for Maintenance)

If the values do not match please refer to the solutions described below.

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Problem: Statistical Key Figure deviating

Symptom The Statistical Key Figure value deviates.

Reason The Statistical Key Figure was not planned properly.
Solution Change the planning in transaction KP46.

Solution

Open transaction KP46 which will produce the following screen. KP46

Enter 0 as version, the current fiscal year, period 1 to 12. 0, current year, 1,12

The cost center in question and the corresponding statistical key figure Cost Center
EMP###
EMP### and press F5. The assembly cost center should have 15 employees,
maintenance and canteen 5 employees each.
Change the value in the Current Plan Value column to the one given by the
case study.
Click on . Repeat the steps if necessary.

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Problem: Activity Output deviating

Symptom The planned activity output for the assembly or maintenance deviates.
Reason The output was not planned correct.
Solution Change the planning in transaction KP26

Solution

Open transaction KP26 which will produce the following screen. KP26

Enter 0 as version, the current fiscal year, period 1 to 12. 0, current year, 1,12

Enter Cost Center CC-MA### and Activity Type M### or CC-AS### and CC-AS### and A###
CC-MA### and M###
A### respectively. Hit F5 to go to the Activity Type/Price Planning screen.
The maintenance cost center has a planned output of 1,800 with activity type
M###.
The assembly cost center has a planned output of 6,000 with activity type
A###.
Change the value in the Plan Activity column accordingly.
Click on . Repeat the steps if necessary.

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Problem: Expenses deviating

Symptom The planned cost input deviates from the values given in the case study.
Reason Planning was not done correct.
Solution Change the planning in transaction KP06

Solution

Open transaction KP06 which will produce the following screen. KP06

Enter 0 as version, the current fiscal year, period 1 to 12. 0, current year, 1,12

The following values should be planned:

Cost Center Cost Element Value
CC-CA### 700000 60,000
CC-CA### 741000 90,000
CC-MA### 700000 60,000
CC-AS### 700000 150,000
As CC-AS### uses activity specific planning activity type A### has to be
entered as well. Refer to the case study for more information
Enter the values accordingly and hit F5. F5

Change the value in the Plan Fixed Costs column accordingly.

Click on . Repeat the steps if necessary.

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Solution: CO-CCA Challenge

Learning Objective Understand and perform a cost center accounting process.

Create Cost Center

In the transaction KS01 you can create a cost center as described in the case KS01
CC-EN###
study. Enter CC-EN### and Energy Costs ### as Name. Energy Costs ###

After comparing your entries with the screenshot above, save your cost
center.

Create Statistical Key Figure

In the transaction KK01 you create a statistical key figure. Enter SM### as KK01
SM###
statistical key figure. On the following screen, enter Area in square metres Area in square metres
as name and choose Square meter (M2) as unit. Make sure that the category M2
Fxd val.
fxd val. Is selected and save your entries.

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Create Cost Center Group

In the transaction KSH1 you create a cost center group. Name this group KSH1
ENERGY###
ENERGY### enter in the next field Energy Cost Retrievers as name and Energy Cost Receivers
click on

Enter in the left column CC-MA### and CC-AS### and confirm with CC-MA###
CC-AS###
Enter. The names of the cost centers should then be shown in the right
columns.

Save by clicking on .

Plan the Area

In the transaction KP46 you can plan the size of the areas for the respective KP46
department assembly and maintenance.

On the screen Change Statistical Key Figure Planning: Initial Screen enter
CC-AS###
the information as described in the case study. Enter CC-AS### as cost SM###
center and SM### as Stat. key figure.

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Enter 2250 as current plan value and save your entry. Repeat the process for 2250
CC-MA###
cost center CC-MA### with 750 as current plan value. 750

Plan Primary Cost Inputs

In the transaction KP06 you have to enter the primary costs for the cost KP06
CC-EN###
center CC-EN###. Enter cost center CC-EN### and choose Utilites 741500
(electricity & phone) (741500) as cost element.

On the following screen enter the plan fixed costs of 60.000 and save your 60.000
entry.

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Create Assessment

In the transaction KSVB you create the assesment. On the screen Execute KSVB
CY###
Plan Distribution: Initial Screen choose from the menu Extras ►Cycle 01/01current fiscal year
►Create. Name your cycle CY### and enter the 1st January of the current
fiscal year as valid from date. Confirm your entries with Enter.
Distribution Cycle CC-
On the following screen enter Distribution Cycle CC-EN### as Text. EN###
Uncheck iterative
Uncheck the iterative field and click on .

Enter SEG### as segment name. SEG###

On the Senders/Reveicers tab enter CC-EN### as Sender Cost Center CC-EN###

741500
(from), the cost element 741500 and as Reveiver enter cost center group ENERGY###
ENERGY###. Compare your entries with the following screen.

On the Receiver Tracing Factor tab choose the value Plan Stat. Key Plan Stat. Key Figures
Figures in the Var. portion type field. The following information popup
indicates that new fields are displayed. Click , in the Selection Criteria 0
SM###
section choose Plan/actual version via the F4-Help and statistical key figure
SM###.

Click Save, click three times to go back, and confirm the subsequent
confirmation .

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In the Execute Plan Assessment: Initial Screen enter CY### in the cycle CY###
field and click . Uncheck Test Run and click .

The system should notify you that processing was completed without errors.
The number of senders should be 1 and the number of receivers 3.

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