SAP Controlling (CO) templates use rules and operational drivers to calculate how much activity to allocate to a cost object. In repetitive manufacturing, a template can allocate setup or quality inspection activity to a product cost collector based on what the production process actually consumed.
These two questions cover classic SAP CO template allocation and explain when you can use operational data already in SAP to determine actual quantities.
1. Can SAP CO Templates Be Used in Repetitive Manufacturing?
Yes. A bottling line can collect production costs on a product cost collector and analyze them by period. The collector receives the costs for the production process, while the template can calculate activity quantities for work such as setups or quality checks.
SAP documents environment 010 for actual template allocation to product cost collectors. The environment determines which functions the template can use. See SAP Help on template allocation for cost objects.
For example, if the template finds 120 quality checks and each check consumes five minutes, it calculates 10 inspection hours for the period. Before using that driver, check whether the same inspection activity is already charged to the collector through another posting.
2. Do You Need KB31N to Enter Actual Quantities?
Manual entry in KB31N is optional. A template can use a statistical key figure entered in SAP, such as headcount or floor area, if that figure is the appropriate driver. It can also derive a quantity from existing operational data if a configured template function can read the data for the receiver and period.
Choose a driver that reflects the work being allocated. For setup costs, a count of changeovers may be more useful than total units produced. For plan and actual comparisons, document what each driver measures and which source supplies the quantity. See SAP Help on actual template allocation.
Watch the Introduction to SAP Templates
Julien’s webcast covers driver-based planning, actual allocations using operational KPIs, and template setup. Watch the recording on YouTube.
Glossary
Product Cost Collector
A cost object that collects production costs for a production process and supports period-based analysis.
Repetitive Manufacturing
An SAP production approach for recurring output on a production line. In Product Cost by Period, costs are collected on a product cost collector.
Statistical Key Figure
A nonfinancial measure, such as headcount or floor area, that can serve as a driver for reporting or cost allocation.
Template Environment
The SAP configuration that defines which functions a template can use for a given application.
About the Author
Julien Delvat began his SAP Controlling career as a developer at SAP Labs France. He has spoken at SAP conferences on management accounting and has chaired ASUG’s Managerial Accounting Special Interest Group.
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