Dear Friends of Controlling
We have the following issue:
Our clients want to see the split between fix and variable cost in its material cost estimates, for primary costs component structure. In order to do so, we have created a primary cost component split, ZO, that we apply both to the products and to the activity types when we plan them.
We have consumptions from activities by other activities and we would like them to pass the split fix/variable from one to another.
The flow of activity is so: from service cost center (say office management or maintenance team) to production cost center (e.g. mechanical production). Then from the production cost center to the article/production order.
So we have a cost component split between fix and variable in the service activity, which is transferred by IAA (indirect activity allocation) to the production CC. The receiver is a combination of CC and activity type. The price structure is well transferred in terms of cost component split, but not in terms of fix/variable. All the cost component become fix. Then on the product cost estimate, all these costs components are fix while they should be fix and variable
Our process:
- Plan all activities KP26
- Plan all primary cost dependent of the activity: kp06
- Indirect activity allocation from the service CC and their activity type to the production CC and theirs, proportionally to Statistical Key Figures
- Calculate prices KSPI
Say we have energy (variable) and depreciation (fix) on a service activity. Once allocated to a production activity, we find the right amount of energy and depreciation as a share of the production activity price, but both are now fix.
Any idea how we could translate the variable part of the service activity type into a variable part in the price of the production activity?
As said before, the costs components are correctly transferred, but not the fix/variable split.
Many thanks in advance,
François