Kurumsal Finans ve Strateji Rehberi | Finance & Strategy Insights

In SAP ERP and S/4HANA, cost management directly impacts production and operational efficiency. The Controlling (CO) module provides essential tools for budgeting and product costing. Among these, transaction code KP26 is the standard SAP tool used to plan activity prices for cost centers.

This guide explains KP26’s purpose, usage steps, integrations, and practical examples in a clear and verified way.

What is KP26?

KP26 is a transaction code in the SAP CO module for Activity Type/Price Planning. Its main purpose is to:

• Define planned activity quantities (e.g., hours, units) for cost center–activity type combinations.
• Calculate unit prices based on these quantities.

With KP26, companies can:

• Perform more accurate product costing (e.g., machine-hour costs),
• Simplify cost center analysis, making variances between budget and actuals easier to track.

Business Benefits of KP26

• Accurate Costing: Planned hours and costs generate automatic prices via KSPI.
• Budget Control: Variances (over-/under-absorption) are visible early, enabling corrective action.
• Easy Integration: Works with KP06 (Cost Element Planning) for complete cost planning.
• Reporting Support: Planned prices can be compared against actuals using reports like S_ALR_87013611.

In manufacturing, KP26-based price planning can improve product unit cost accuracy by 10–20%.

How to Access KP26

Via SAP menu:
Controlling > Cost Center Accounting > Planning > Activity Types > Prices > Plan
—or simply enter KP26 in the command field.

Prerequisites:

• Cost centers created via KS01, activity types via KL01,
• Cost element planning completed via KP06.

Step-by-Step:

1. Selection screen: enter Controlling Area, Fiscal Year, Period, Version.
2. Choose Cost Center & Activity Type.
3. Enter Planned Activity (e.g., 15,000 hours/year).
4. Define Pricing Settings: Fixed/Variable Price, Price Unit, Distribution Key.
5. Run KSPI to calculate or enter manual prices.
6. Save.

In SAP Fiori, the Edit Prices for Activity Types app provides mobile-friendly access.

Key Parameters and Technical Foundation

• Controlling Area: Organizational unit.
• Version/Period: Planning version and time frame.
• Cost Center / Activity Type: Mandatory filters.
• Planned Activity: Annual volume (e.g., 50,000 hours).
• Price Indicator: 1 (based on planned activity) or 2 (based on fixed capacity).

Data Tables:

• COSP / COSS: Actual costs
• COKP / COKS: Planned costs
• COSPP / COSSP: Additional planning data

Example Scenario

An automotive company:

• Plans 10,000 machine hours,
• Enters total cost of 70,000 TL in KP06,
• KSPI calculates a unit price of 7 TL/hour,
• Actual usage is 9,000 hours → system reports under-absorption.

This analysis helps managers optimize both capacity and cost planning.

Common Issues & Tips

• Price changes not reflected: Recalculate using KSII.
• Cost element errors: Use primary cost elements in KP06.
• Faster planning: Base planned activity on prior-year data; use Fiori apps for efficiency.

Conclusion

SAP KP26 brings structure and accuracy to activity price planning by:

• Delivering more precise product costs,
• Strengthening budget control,
• Providing reliable data for strategic decision-making.

If you work with SAP CO or PP, integrating KP26 into your regular processes will give you a significant edge in cost management.