Splitting structures determine how activity-independent costs from a cost center are divided between activity types. A splitting structure consists of assignments that define the connection between a cost element or cost element group and the splitting rule used to divide costs, such as by statistical key figures. Splitting structures must be assigned to cost centers to split their costs according to the defined rules.

1. Purpose
Splitting structure determine how and what selected activity-independent costs from a cost center are
divided between the activity types. This applies to both plan and actual costs.
A splitting structure consists of one or more assignments, which define the connection between the cost
element(s) or cost element group to be split and the splitting rule used to divide the costs.
Each splitting rule is based on a splitting method; for example, splitting costs based on statistical key
figures.
Trigger
N.A.
Prerequisites
After you define a splitting structure, you must assign it to the cost centers on which you want to split
costs according to the given rules. You can assign a structure to:
 All cost centers
 All cost centers in a given group
 All cost centers in a given interval
The structure can apply to a single version or to all versions in a controlling area for a fiscal year
Menu Path
Path :- SPRO  Controlling  Cost Center Accounting  Actual Posting  Period – End Closing 
Activity Allocation  Splitting  Define Splitting Structure
Initial screen
Click on New entries
Maintain Split structure OKES

2. Select
Double click on
Click on
Click on save button.
Select
Double click on
Click on

3. Click on
Click on
Select
Double click on

4. Purpose
If you want to split costs in the cost center to the activity types, you must assign a splitting structure to this
cost center.
The SAP System splits costs per the rules that you set in the splitting structure.
Menu Path
Path :- SPRO  Controlling  Cost Center Accounting  Actual Posting  Period – End Closing 
Activity Allocation  Splitting  Assign Split structure to Cost Center
Initial screen
Initial Screen
Click on save button.
Assign Split structure to Cost Center OKEW

5. Purpose
You need to create Splitting Structure and Splitting rule. The splitting rule shall be based on activity
quantity. Then this structure should be assigned to the selected cost centers. In addition, you need to
modify the master data of Activity type by selecting 5 against the Act Price Indicator. Then you also need
to select either one of the options available price calculation tab 'settings for each fiscal year' as pasted
below.
Trigger
Revaluation at Actual Prices Indicator determining whether actual activities in a version are valuated
with actual prices and how the valuation is performed
All actual activities valuated with the plan price 1 Revaluation in separate transaction All actual activities
valuated with the actual price; original allocation unchanged The differences between allocations valuated
with plan and actual prices are posted under a separate transaction (actual price calculation). 2
Revaluation in original transaction All actual activities revaluated with the actual price; original allocation
changed The differences between allocations valuated with actual and plan prices are not shown with this
option
Prerequisites
N.a.
Menu Path
SAP Easy Access  Accounting  Controlling  Cost Center Accounting  Period – End Closing 
Single Functions  KSS2 - Splitting
Initial screen
Maintain Splitting KSS2

6. Click on execute
Click on back
Remove the test run

7. Click on execute

8. Purpose
Price calculation, which you can carry out during planning, is based on planned costs and activity. The
resulting prices are used to valuate actual activity.
After running actual price calculation, you can choose to recalculate actual activity at actual prices. 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.
Trigger
If you are working with transfer prices (parallel value flows) actual price calculation and recalculation are
possible in all valuations. In the output list of the price calculation, you can choose to display the prices in
all valuations.
Prerequisites
Recalculation in a special business transaction
The R/3 System posts the difference between the plan and actual allocation valuations using a separate
business transaction (actual price calculation). This makes it easier to track variances between valuations
using actual and plan prices.
Recalculation in the original transaction
The R/3 System posts the recalculation in the original transaction. The variances between calculations at
actual and plan prices can then no longer be tracked. Use this option if you do not have plan prices,
meaning the original allocation was not valuated
Menu Path
SAP Easy Access  Accounting  Controlling  Cost Center Accounting  Period – End Closing 
Single Functions  KSII – Price Calculation
Initial screen
Price Calculation KSII

9. Click on