3765030 - Cost center imbalance in actual costing due to splitting structure gaps and material ledger quantity mismatch – SAP S/4HANA Cloud Public Edition

Question on the imbalance of cost centers after the actual cost rate calculation and actual costing run

SAP S/4HANA Cloud Public Edition

There could be multiple reasons that causing imbalance of cost center after the actual cost rate calculation and actual costing run:

• Possible reason 1: Cost elements used by production cost centers are not maintained in the splitting structure or are mapped to an activity type that has no confirmations/quantities posted in the cost center. These cost elements posting value will be distributed equally to all activity types accordingly.
  
  There could be plan cost rate maintenance of another activity type and cost center, however, that activity type has no confirmations/quantities posted in the cost center. The equally distribution value may cause imbalance of cost center due to that activity type cannot be revaluated with actual cost.
• Possible reason 2: The consumed quantity in the actual costing run differs from the cost center consumption because posting accounts are not correctly mapped in the cost component structure, leading to order confirmations not being recorded in Material Ledger.
• Possible reason 3: Adjustment postings/configuration change was made but the recalculation of actual cost rate is not performed, the actual costing run still use the old rate before the change or the actual costing run is not re-executed by clicking "process again" to get the new actual cost rate into consideration for preparation/settlement and post closing step.

1. Review the splitting structure and check all relevant cost elements/accounts that are posted to the production cost centers, if these accounts are not used in actual cost rate calculation, consider to map them into "No splitting" rule assignment, but it will leave the account's balance in cost center after month end closing.
2. Review activity type mappings in the splitting setup and ensure activity types with assigned costs have corresponding quantity confirmations in the cost centers, or adjust the mapping accordingly.
3. Review the cost component structure and map the relevant posting accounts to the appropriate components so that order confirmations are recorded in Material Ledger, kindly be noticed that only NEW postings after the change will be recorded in material ledger.
4. After correcting the configuration, perform the standard period-end processes (re-run actual cost rate calculation and actual costing run) for the affected period.
5. Reconcile and confirm that consumed quantities match between the cost centers and Material Ledger, and that cost center balances are cleared as expected.

refer to: Actual cost rate calculation logic in SAP S/4HANA Cloud Public Edition system

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