SAP BLOG Controlling Payroll Budget using Statistical WBS Element

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22 Ara 2017
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Introduction

Project WBS Element can collect costs from various MM/PM objects like Purchase Order, Maintenance Order, Service orders etc. and budget can be tracked using Availability Control. I want to explain about, how we can track budget of Employee Payroll expenses using Statistical WBS element. This blog is to purely demonstrate the budget availability control using FI Substitution Rule.

In a project based organization, company wants to track the budget of employee payroll expenses. This can be also achieved using other methods like using Internal Order or implementing Funds Management. But I am demonstrating a typical scenario, where there is no FM module is implemented but they want to implement using Project System module.

Cost Center Assignment in HR

HR folks might be aware that, employee can be assigned with a Cost Center in PA Infotype 0001 (Organizational Assignment). This can be also assigned via OM module’s Org.unit / Position. This also can be assigned using Infotype 27 (Cost Distribution). The following screenshot shows the cost center assignment through Org.unit/Position:

Screenshot of “DISPLAY ORGANIZATIONAL ASSIGNMENT – INFOTYPE 0001”:

02_PA20.jpg


I am going to use “FI” Substitution during “Payroll Posting to Accounting” Process. Here, whenever an employee with cost center ‘7150’ is identified, I will try to insert a Statistical WBS element which is having budget availability control active. When a GL accounting document is created, this will check the particular GL account and cost center, and expense line item will get ‘WBS’ element assigned.

Employee Salary in this scenario will be having financial posting to expense accounts with following GL accounts with cost center 7150:

430000 – Salaries / Basge Wages

434000 – Holiday / Vacation Payment

444010 – Employment Insurance

445010 – CPP (Canada Pension Plan)

447000 – EE Benefits

465031 – ON (Ontario) Health Tax

465032 – ON (Ontario) Workers Compensation

We are going to attach a statistical WBS element I/4008-1 for all these expense posting line items using FI substitution as mentioned below:

Screenshot of Substitution using tcode ‘GGB1’:

01_GGB1.jpg


Above substitution will attach this WBS element for each line item in GL account document along with cost center 7150. On analyzing controlling document:

  1. Each line item will post with value type ’04’ (real cost) with cost center 7150.
  2. Each line item will post with value type ’11’ (statistical cost) with WBS element I/4008-1

Now let us see the details of this WBS element along with it’s properties:

Screenshot of Project Definition I/4008 (Tcode: CJ03):

03_CJ03_PROJ.jpg


Here ‘Statistical’ Checkbox is important, so that, the cost will not be “real”.

Screenshot of WBS Element:

04_WBSE_CJ03.jpg


Budget Profile (Tcode: OPS9):

06_OPS9_BUDG.jpg


Here, I am not ticking “Overall” & “Releases” and hence, the availability control will be checked against annual budget amount (not the overall value).

Screenshot of Budget Availability Control:

05_AVAC_CJ30.jpg


In above example, if 90% of the budget is consumed then we need to get the error message. You can define your own strategy as per business requirement.

Screenshot of Budget Allocation (Tcode:CJ30):

07_CJ30_BUDG.jpg


Payroll Posting Run (PC00_M99_CIPE):

08_CIPE.jpg


Output of Posting Run:

09_CIPS_RESULT.jpg


Posting Document Detail:

10_CIPE_DOC.jpg


Posting Error:

11_CIPE_ERR.jpg


if we see the details of each error message, we can find exactly how much budget amount is shortage to allow the posting of this document.

In this scenario, Substitution is mandatory, since, payroll posting will be done automatically using “Payroll Posting to Accounting” using settings like OBYC in MM module (In HR we use OBYE for assigning expense accounts & OBYG for assigning balance sheet accounts). So, we cannot assign WBS element manually during automatic posting of this GL document.

Conclusion:

We can manage budget of employee salary using FM module or Internal Order. But for project based organizations, we can also use WBS Element to control Payroll Budget. The method used will be purely depend on the components enabled in the system and the business requirements.

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