2 Purpose, Benefits, and Key Process Steps During the annual budgeting process, the managers of non-operational cost centers such as sales, marketing, administrative, research and development etc. plan the costs for various cost types/elements on their respective cost centers.BenefitsPossibility to compare planned and actual costs, monitoring of costs on cost centers.Key Process StepsCheck cost center mastersCheck version validity for current budget periodCopy previous year’s actuals or budget as a basis for planningTransfer planned depreciation from assetsSet planner profileDownload cost elements to spreadsheet for income/expense budgetUpdate budget values for income and expense excluding operationsUpload cost elements for income and expense excluding operationsPlan accrual costs, statistical key figures, assessmentsConfirm non-operating cost center budgetCopy AOP version to actual version 0 and lock both versions for planning
3 Required SAP Applications and Company Roles Enhancement package 5 for SAP ERP 6.0Company RolesEnterprise Controller
4 Detailed Process Description General Cost Center PlanningAfter checking cost center master data and versions, you can copy the previous year’s actual expenses for the cost centers into an AOP (annual operative planning) budget version in cost center accounting. As an alternative the previous year’s budget data can also be used as a basis for planning.The planned fixed or variable depreciation per cost center is transferred to the AOP version separately.The data in this version is downloaded into spreadsheets by each cost element and cost center. The respective cost center managers review and update the budget values according to their requirements and plans. The revised figures are uploaded back into SAP.The cost center planning in SAP is reviewed and finalized (accrued costs, statistical key figures, assessments).The planned data of the AOP version is copied into active version 0. Planning is locked in both versions.
5 General Cost Center Planning Process Flow DiagramGeneral Cost Center PlanningEventCost Center Manager: Update Budget Value in ExcelSpreadsheet and Send Back to the Enterprise Controller.Confirming Non-Operating Cost Center BudgetAnnual “General” Operating PlanFinal Planning StepsEnterprise ControllerCopy Previous Year Actuals or Budget for the AOPUpload Cost Elements for Income and ExpenseManufacturing Cost Center Planning (176)Copy AOP to Active VersionTransfer Planned Depreciation from AssetsPlan Statistical Key FiguresLock AOP and Active Version for PlanningDownload Cost Center Budget and Generate Excel FilePlan and Execute Plan Assessments (Overhead Costs)Send Excel to Cost Center ManagersPlan Accrual CostsReport Cost Centers: Actual/Plan/ VarianceAOP= Annual Operating PlanningSOP= Sales and Operations Planning
6 Legend Symbol Description Usage Comments Symbol Description Band: Identifies a user role, such as Accounts Payable Clerk or Sales Representative. This band can also identify an organization unit or group, rather than a specific role.The other process flow symbols in this table go into these rows. You have as many rows as required to cover all of the roles in the scenario.Role band contains tasks common to that role.External Events: Contains events that start or end the scenario, or influence the course of events in the scenario.Flow line (solid): Line indicates the normal sequence of steps and direction of flow in the scenario. Flow line (dashed): Line indicates flow to infrequently-used or conditional tasks in a scenario. Line can also lead to documents involved in the process flow.Connects two tasks in a scenario process or a non-step eventBusiness Activity / Event: Identifies an action that either leads into or out of the scenario, or an outside Process that happens during the scenarioDoes not correspond to a task step in the documentUnit Process: Identifies a task that is covered in a step-by-step manner in the scenarioCorresponds to a task step in the documentProcess Reference: If the scenario references another scenario in total, put the scenario number and name here.Sub-Process Reference: If the scenario references another scenario in part, put the scenario number, name, and the step numbers from that scenario hereProcess Decision: Identifies a decision / branching point, signifying a choice to be made by the end user. Lines represent different choices emerging from different parts of the diamond.Does not usually correspond to a task step in the document; Reflects a choice to be made after step executionSymbolDescriptionUsage CommentsTo next / From last Diagram: Leads to the next / previous page of the DiagramFlow chart continues on the next / previous pageHardcopy / Document: Identifies a printed document, report, or formDoes not correspond to a task step in a document; instead, it is used to reflect a document generated by a task step; this shape does not have any outgoing flow linesFinancial Actuals: Indicates a financial posting documentBudget Planning: Indicates a budget planning documentManual Process: Covers a task that is manually doneDoes not generally correspond to a task step in a document; instead, it is used to reflect a task that is manually performed, such as unloading a truck in the warehouse, which affects the process flow.Existing Version / Data: This block covers data that feeds in from an external processDoes not generally correspond to a task step in a document; instead, this shape reflects data coming from an external source; this step does not have any incoming flow linesSystem Pass / Fail Decision: This block covers an automatic decision made by the softwareDoes not generally correspond to a task step in the document; instead it is used to reflect an automatic decision by the system that is made after a step has been executed.Diagram Connection<Function>External to SAPHardcopy / DocumentFinancial ActualsBusiness Activity / EventBudget PlanningUnit ProcessManual ProcessProcess ReferenceSub-Process ReferenceExisting Version / DataProcess DecisionSystem Pass/Fail Decision