accrual calculation

Imputed Cost Calculation in CO-CCA

Imputed costs are:
o Opportunity costs which are not entered in FI (imputed management salary,
imputed interest).
o Outlay costs with different equivalents in FI (imputed depreciation, imputed
vacation pay, imputed Christmas bonus).
You can calculate imputed costs in two ways.
o Post imputed costs in FI using recurring entry and passing them on to CO.
o Calculate imputed costs in CO. If you wish to display the imputed costs in FI, you
must post the costs from CO to FI because the SAP System only creates the
values within CO-CCA.
There are two different methods of calculating imputed costs in CO.

Cost element percentage method

The SAP System calculates the plan and actual surcharge values according the base
cost elements (such as salary cost elements) and surcharge percentages (such as for
payroll fringe costs) and enters the values in the cost centers using an imputed cost
element (cost element type 03 - imputed cost element/cost element percentage method).
Example for a surcharge of 10%:
Cost Center Production 1
Direct labor costs (base cost element 1) 20,000
Indirect labor costs (base cost element 2) 10,000
Payroll fringe costs (surcharge cost element) 3,000
In this example a surcharge of 10% is calculated from the base cost elements (3,000) and
is posted to the cost center using the imputed cost element.

Target=actual method
Unlike the cost element percentage method, the target=actual method does not use a
surcharge base by which the imputed costs are calculated. Instead, you must plan costs
of cost element type 04 (Imputed cost element/target=actual cost element) on the cost
centers. The target=actual method calculates the target costs and are posted using this
cost element as imputed values in the actual cost fields.
Example:
Cost Center Production 1
Plan activity of the cost center 100
Plan fixed costs 1,000

Plan actual costs 1,000

Actual activity of the cost center 200
Target fixed costs 1,000
Variable target costs 2,000 (operating level 200%)
The calculated target costs are posted as actual costs, provided the cost element is an
imputed cost element for the target=actual method. In the example the following imputed
actual costs are incurred on the cost center:
Actual fixed costs 1,000
Actual variable costs 2,000
In both calculation methods the imputed cost amounts are offset to an imputed cost object
(cost center or order).
Example:
Cost center 1 imputed cost amount 10,000
Cost center 2 imputed cost amount 20,000
Offset posting to imp. cost object -30,000
You can post the actual costs incurred (such as payroll fringe costs) from FI to the imputed cost
object using the imputed cost element. This produces a difference on the imputed cost object
between the imputed costs and the actual values. If the actual amount were $50,000, the
difference in the example above would be $20,000 (50,000 - 30,000). You can transfer this
difference to Profitability Analysis.
When opportunity costs are calculated, no actual value is posted to FI. If you do not want to want
to create the imputed cost elements as G/L accounts in FI, simply define them in the chart of
accounts and create them as cost elements in CO.
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