Kurumsal Finans ve Strateji Rehberi | Finance & Strategy Insights

In SAP ERP and S/4HANA systems, cost management plays a critical role in monitoring and optimizing an organization’s financial performance. Within the Controlling (CO) module, reporting tools are essential for effective budget tracking. Among these, one of the most widely used is the SAP transaction code S_ALR_87013611 – “Cost Centers: Actual/Plan/Variance.”

This article provides a detailed overview of the report’s purpose, how to run it, the insights it delivers, and the benefits it brings to businesses.

What is S_ALR_87013611?

S_ALR_87013611 is a standard reporting transaction within the SAP Controlling module. The report:

• Compares planned and actual costs by cost centers.
• Clearly displays variances between them.
• Separately lists debit and credit values.

This allows managers to detect budget overruns early and identify opportunities for cost optimization.

Key Insights from the Report

• Planned vs. Actual Costs: Quickly highlights cost centers with deviations.
• Variance Analysis: Identifies overabsorption (when credits exceed debits) or underabsorption (when debits exceed credits).
• Cost Elements: Tracks fixed and variable costs separately.
• Activity Types: Calculates activity-based costs (e.g., hours) using KP26 pricing.
• Statistical Key Figures: Provides additional measures such as headcount or machine hours.

How to Run the Report

You can access the report via:

SAP Menu:
Controlling > Cost Center Accounting > Information System > Reports for Cost Centers > Plan/Actual Comparison

Or directly by entering the transaction code S_ALR_87013611 in the command field.

Mandatory parameters include:

• Controlling Area
• Fiscal Year
• From/To Period
• Plan Version (usually 0 – standard plan)

Optional filters include:

• Cost Center Group or a specific cost center
• Cost Element Group

Output: The left panel lists cost centers, while the right panel displays plan, actual, and variance values.

Technical Data Sources

The report extracts information from standard SAP tables:

• COSP / COSS – Actual costs
• COKP / COKS – Planned costs
• COSPP / COSSP – Additional costs
• CCSS – Statistical data

This is particularly relevant for consultants and system administrators who need to understand data flows.

Use Cases

• Budget Monitoring: Department managers can track monthly costs and prevent overspending.
• Performance Analysis: Variance analysis helps identify inefficiencies and root causes.
• Audit & Reporting: Report results can be exported to Excel for further use in compliance and audit processes.
• Automation: Report execution can be automated with tools like Process Runner.

Practical Tips

• To export the report to Excel: List > Export > Spreadsheet.
• To adjust the currency: Use transaction RPC0.
• If cost centers are missing: Check hierarchy or organizational structure updates.

Conclusion

The SAP S_ALR_87013611 report is a powerful tool for monitoring cost center performance and ensuring budget compliance. When used effectively, it:

• Improves financial transparency.
• Supports operational efficiency.
• Provides reliable data for strategic decision-making.

For finance and controlling professionals, regularly using this report fosters a proactive approach to cost management and long-term financial health.