GU_SAP S4 HANA_Budget Monitoring Using Statistical Orders or WBS Elements.docx

Mickaël QUESNOT https://www.linkedin.com/in/mickaelquesnot/
Twitter @mistersharesap
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Budget Monitoring Using Statistical Orders or
WBS Elements
Use
The Investment Management (IM ) component in the SAP System provides functions for management of large-scale capital
investments with a management accounting focus (see Investment Management ). The IM component offers parallel
management of both cost accounting and asset accounting perspectives of capital investments. You manage the
investments in the form of overhead cost orders or WBS (work breakdown structure) elements and an accompanying asset
under construction. The orders or projects are the primary account assignment objects, and must be settled periodically to
Asset Accounting. This kind of order or WBS element with its accompanying asset under construction is called an
“investment measure.”
When you use investment measures, all debits charged to the investment measure appear, at least temporarily, in cost
accounting and in the profit and loss statement. This applies even if the debits actually will be capitalized to assets. The
debits that require capitalization are cleared during the periodic settlement and charged to the asset under construction. In
this way, the system enables you to manage both debits that will be capitalized and debits that will not be capitalized on one
investment measure.
The investment measure thereby has all of the functions of the asset under construction (such as, special depreciation,
investment support measures). In addition, it has functions that are not available for assets under construction by
themselves:
 Settlement by cost element of costs that are not to be capitalized (using a source structure)
 Settlement to the asset under construction, with different amounts to each depreciation area
 Account assignment of activity allocation and overhead
Capital investments that do not have an ‘under construction’ phase are usually capitalized directly in Asset Accounting.
However, you may want to manage cost accounting information at the same time. For instance, you may want to manage
plan values, budgets and commitments in order to carry out target/actual comparisons.
Features
Therefore, the FI-AA component makes it possible to post asset transactions directly to assets, while it posts the
transactions automatically as statistics to an internal order or a WBS (work breakdown structure) element.
You define the order or WBS element as “statistical” by setting an indicator in the model order or the project profile (or
directly in the master record of the order or WBS element). No settlement is possible for statistical orders or WBS elements.
Their only purposes are planning and budget monitoring. Therefore, debits that are not eligible for capitalization (internal
activity allocation), but that you wish to have reflected in the statistical budget, require special treatment. When you post this
type of debit to the statistical order or WBS element, make sure that it also has an additional account assignment to CO
(Controlling). The account assignment could be to a cost center, for example. By making this additional account assignment,
you ensure that these costs are included in later CO settlements.

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Statistical Order or WBS Element Account Assignment for Capital Investments
You can enter a CO order or a WBS element as an account assignment for capital investments. You make this entry in the
asset master record under origin data. The system then makes an automatic, statistical posting to this order or WBS
element at the time of the asset transaction. You can also enter such an additional account assignment directly during the
posting transaction.
You specify in the master record of the order or WBS element that it is for statistical posting. Then the system does not allow
the order or WBS element to be settled.
Commitments
The system automatically creates a statistical commitment on the accompanying project when you enter purchase orders for
to an asset. This commitment is automatically cleared when you post the goods receipt or invoice receipt.
Active Budget Monitoring
The system provides a passive availability check, which you carry out using reports. In addition, there is an active availability
check, which enables you to prevent posting of transactions that would exceed the budget. The system checks the budget
when certain transactions are entered. It determines if the available project budget or the available released budget is still
sufficient. The system uses tolerance limits you entered in Customizing when making the availability check.
In order to use the active availability check, you must enter it in the budget profiles of the statistical order or WBS element.
Activities
You use an indicator in the budget profile in order to control whether the system should monitor a budget for an order or
WBS element. You enter the budget profile in the order type or the project profile. You also have to define the necessary
tolerance limits. For more information, see the Implementation Guide for Overhead Orders (CO-OM-OPA) or the Project
System (PS).

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The conditions below are necessary for automatic statistical updating:
 The CO object (order or WBS element) has to be entered in the asset master record as investment account
assignment ( not as maintenance order/cost order under time-dependent data)
 The WBS Element of Investment Project account assignment object has to be activated in Customizing
for Asset Accounting ( Integration with the General Ledger Additional Account Assignment
Objects Activate Account Assignment Objects ).
Activate Account Assignment Objects
In this step, you make settings for additional account assignment objects (for example, cost center, investment order)
during posting in Asset Accounting.
Requirements
For the posting transactions to the General Ledger, you have to make sure that the account assignment objects you
want to use are available for input, using the field status of posting keys 70 and 75 (debit asset and credit asset). You
make this setting under the step Integration with the General Ledger -> Change the Field Status Variant of the
Asset G/L Accounts.
Activities
1. Activate the account assignment objects you need for Asset Accounting.
2. Specify whether the account assignment object is relevant to the balance sheet. Account assignment
objects that are relevant to the balance sheet can no longer be changed directly in the asset master record
once the asset has been capitalized. Instead, such assets have to be transferred to a new asset master
record to make this change.
3. Specify whether the account assignment object you enter when posting has to agree with the account
assignment object entered in the asset master record. If you set this indicator, you cannot change the
account assignment object when posting.
Example
GEBER (Fund)
Active: YES
Bal.sheet: YES
Agree: NO
Result: The account assignment object Fund
 Is active (available for input) in the asset master record
 Can no longer be changed in the asset master record once the asset is capitalized

 Can be changed during posting, in other words, you do not necessarily have to use the account assignment
object that is entered in the asset master record
Note:
For the cost center account assignment object, it is not possible to deactivate the Agree indicator, since the
cost center always has to agree with the cost center in the asset master record. This prevents you from
entering a different cost center during later account assignment processes.
Further notes
Note that the account assignments objects you want to use have to be defined as available for input in the Screen
Layout of the asset master record.

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 A posting rule has to be entered for the account assignment object ( Integration with the General
Ledger Additional Account Assignment Objects Specify Account Assignment Types for Account Assignment
Objects ).
Specify Account Assignment Types for Account Assignment Objects
The possible account assignment types for account assignment objects are: APC balance sheet posting or account
assignment of depreciation. In this step, you assign account assignment types to the account assignment objects.
These assignments are dependent on
 Company code
 Depreciation area
 Transaction type
If you want to assign both account assignment types to an account assignment object, you have to make at least two
table entries for the account assignment object.
You can make a generic entry, using an asterisk (*), for the transaction type. The system then uses the account
assignment type you entered for all transaction types for that account assignment object (in the company code and
depreciation area). SAP also supplies a generic company code and two generic depreciation areas (see below).
Program logic
If you use both generic transaction types and "normal" transaction types in the table, the system gives priority to the
non-generic entries before generic entries. The system also gives priority to the non-generic company code over the
non-generic transaction type. This applies especially to deactivated account assignment types.
Example
The entries below have been entered in the Customizing table for an account assignment object. The system
determines the account assignment type by checking the entries in sequence from top to bottom, until it finds a
suitable record.
 CoCd 0001, Area 20, Trans. type 100
 CoCd 0001, Area 20, Trans. type *
 CoCd * , Area 00, Trans. type 100
 CoCd * , Area 00, Trans. type *
Standard settings
SAP provides one generic company code (*) and two generic depreciation areas (00 and 01). The settings for
depreciation area 00 are valid for all depreciation areas other than 01. The settings for generic depreciation area 01
are valid in all company codes for depreciation area 01.
Activities

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Make your settings for the account assignment type in the account assignment object in the following order:
1. First for the generic company code and the generic transaction type
2. Then for the generic company code and non-generic transaction types
3. Then for non-generic company codes and the generic transaction type
4. Last for non-generic company codes and non-generic transaction types
Activate the account assignment types you need. You do not have to delete those you do not need. You can just
deactivate them, and activate them later if you need them.

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 The asset balance sheet accounts for the APC of the assets have to be entered in the Controlling (CO)
component as cost elements (cost element type 90).
Define G/L Account for Statistical Cost Element
Use
In this activity, you define the asset balance sheet accounts as statistical cost elements for the account assignment of
asset transactions to an internal order or to a WBS element.
Requirements
 You have created the G/L account as the balance sheet account and as the reconciliation account for fixed
assets.
 You have defined the account as an APC account in your account determination in Customizing for Asset
Accounting under Integration with General Ledger Accounting -> Assign G/L Accounts.
Make sure that the account is entered in the APC asset balance sheet account field in the partial dialog for
the asset balance sheet accounts.
 You have made the necessary general settings for your controlling area.
Standard settings
The indicator for budget relevance is set in the definition of the appropriate standard transaction types.
Note:
The function Budget Monitoring with Statistical Orders/WBS Elements is intended for simple budget monitoring of
certain groups of assets in the form of a plan/actual comparison (for example, lump sum budgets for fixtures and
fittings). You can use the Investment Management (IM) component for dealing with the management aspects of large-
scale capital investments. See also the corresponding documentation in the SAP Library.
Activities
1. Check whether the indicator Manage Account Assignment Statistically in the Fixed Assets/Material
Account is set in the maintenance of the G/L account master record for your APC accounts; and if not, set it.
2. Save the data.
Note:
The change in the G/L account master record must be transported in your productive clients.

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 The internal order or WBS element field has to be set as an optional entry field in the field status variant of the
company code or balance sheet account for the APC of the asset.
Change the Field Status of the Asset G/L Accounts
In the FI General Ledger system, you can control which fields are contained in the entry screens of posting
transactions. You can also specify whether these fields are required entry fields (setting the field status). You need to
make specifications of this type if you plan to use statistical automatic posting of asset transactions to internal orders
or WBS elements. You must make sure that the field "internal order" or "WBS element" is defined as available for
input for the field status group "asset accounts."
The field status is controlled by two settings:
 You can assign a field status variant to each company code. In the field satus variant, you specify the status
that certain fields should have in certain account groups (field status groups). You define the account groups
yourself.
You assign the G/L accounts to field status groups in the master records of the G/L accounts.
 In addition, you can define the field status as dependent on the posting key used for the given posting.
Standard settings
The field status variant 0001 is entered for company code 0001 in the SAP standard system. Field status groups are
already defined for this field status variant. The standard field status groups and company codes for asset accounts
and asset posting allow additional account assignment to orders and WBS elements.
Note
When you carry out the basic customizing for the FI system (Financial Accounting Global Settings), you assign a field
status variant. Therefore, you should not change the assignment of the field status variant in this step. Instead, you
should only display the field status variant.
Activities
1. Check the field status variant that is used in your company code.
2. Specify that the field status group "asset accounts" allow the field "WBS element" or "CO order" as
additional account assignment in the field variant.
3. Specify that additional account assignment to WBS element or CO order is possible for the posting key for
asset acquisitions.

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You make these last two settings in Customizing for Asset Accounting ( Transactions Budget Monitoring ).
Caution
When you have down payments or settlement from an order or WBS element to an asset, it is not possible to have
automatic, statistical posting from the asset to a statistical order or WBS element. The reason is that down payment and
settlement apply to assets under construction. Budget monitoring for assets under construction is handled in the Investment
Measures part of the Investment Management (IM) component.
Integration
You can include statistical orders and WBS elements in the depreciation forecast (for more information, refer
to Simulation and Simulation / Depreciation Forecast ). The preconditions are that the order or WBS element
 Has an investment profile in its master record (WBS elements: Details Control data ;
orders: Investments ) The investment profile must be defined so that
o It does not create an asset under construction (Customizing forInvestment Management:Master
Data Define Investment Profile– do not set theManage AuCindicator)
o It contains an asset class for depreciation simulation
 Has depreciation simulation data and a planned start-up date in its master record (under Extras ).

Funds Management
In addition to budget monitoring using statistical orders/projects, you can also oversee budgets for assets using Funds
Management . In this case, activate the necessary account assignment objects. Enter account assignment rules for the
Funds Management objects. These rules should be the same as for the WBS element (above). Keep in mind that the
account assignment objects of Funds Management are not active in the standard system. Also note that the indicator for
budget monitoring no longer plays a role in Asset Accounting, but it is still interpreted by Funds Management. For this
reason, this indicator can be set or changed only in Funds Management.
Furthermore, the screen layout control of the affected asset accounts must allow for account assignment to a commitment
item. For more information, see the documentation for FI - Funds Management .

GU_SAP S4 HANA_Budget Monitoring Using Statistical Orders or WBS Elements.docx

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