Plan/Actual Comparison (Controlling View)

Technical name: 0PAC_MC01_Q002

Use

This workbook contains a query that enables you to compare data from a personnel cost plan (planned) with cost data from Payroll (actual) in a controlling view. This allows you to compare planned personnel costs for the selected personnel cost plan per cost center, order, or WBS element with personnel costs posted from Payroll. In this way you can determine absolute and percentage variances. The query displays data for the current calendar year, up to and including the month that was last posted. For a more detailed analysis of the selected data row, you can branch from this query to alternative ones.

You can only compare data if the personnel cost plan was created in a controlling view in the source system, or if account assignment information was taken into consideration when data was extracted.

The report considers data from the active plan version only.

Variances between the planned and actual values must not necessarily be due to planning errors. These variances can occur if, for example, when posting the payroll result the account assignment, which, based on the employee’s cost assignment would normally have been used, could no longer be posted to and had to be replaced. In this case, the planned values would be assigned to the account assignment based on the employee’s cost assignment, whereas the actual values would be assigned to the replacement account assignment.

The variances determined in Controlling between the planned and actual values can vary from those determined in this query. The is because the query represents the Human Resources (HR) view of the cost data. In the query, cost items and monthly values are portrayed, whereas in Controlling cost types and posting periods are considered. In this instance, you cannot compare HR terms with Controlling terms. Furthermore, amounts from retroactive accounting are considered differently in Controlling than in this query. Whilst in Controlling, the costs incurred by retroactive accounting are allocated to the period in which they occurred (in-period), in this query the system assigns the retroactive accounting amounts to the periods for which they occur (for-period).

Filter

InfoObject

Description of InfoObject (or Restriction or Calculation Formula)

0CALYEAR

Calendar Year

Free Characteristics

InfoObject

Description

0CALMONTH

Calendar Year/Month

0COORDER

Order

0WBS_ELEMT

WBS Element

0CP_EMPLOY

CostObject. Employee

0CP_POSITIO

CostObject Position

0CP_JOB

CostObject. Job

0SYMB_ACCNT

Symbolic Account

0PY_DOC_NUM

Document Number

The characteristic Calendar Year/Month displays data for calendar months, up to and including the last month to be posted in the current year.

Rows

InfoObject

Description of InfoObject (or Restriction or Calculation Formula)

0CO_AREA

Controlling Area

0COSTCENTER

Cost Center

Columns

InfoObject

Description of InfoObject (or Restriction or Calculation Formula)

0PAC_MC01_QTCOMPARE

Plan/Actual Comparison

0AMOUNT

Amount

Plan data is only displayed for the personnel cost plan you selected when calling the query.

Report/Report Interface

For a chosen data row, you can branch to other queries to analyze in more detail the cumulated data. You can branch to the following queries:

Query

Description

0PACP_C01_Q004

Analysis of Personnel Cost Plan (Controlling View)

0PY_PP_C1_Q001

Auditing Information and Payroll Data (per In-Period)

When you branch to the Auditing Information and Payroll Data (Per In-Period) query, you can analyze data from the Payroll posting for specific employees. To be able to branch to this query, you must first have entered the document number in the display.

The data you selected in the Auditing Information and Payroll Data (Per In-Period) query is dependent on the drilldown of the Plan/Actual Comparison (Controlling View) query from which you branch. Note that because different data can be selected, the total amounts displayed in this query may not necessarily correspond to the amount displayed in the selected row. We therefore recommend that before you branch to this query, you include the symbolic account and the employee in the display. You may need to select additional data in the receiver query. Variances between the amounts displayed in these two queries can result from the fact that when posting the payroll result a fixed account assignment (fixed cost center) or a substitute cost center was used as opposed to the account assignment based on the employee’s cost assignment. The Plan/Actual Comparison (Controlling View) query displays the amounts with the account assignment that was used for the posting, whereas the Auditing Information and Payroll Data (Per In-Period) query displays the amounts with the employee’s account assignment.