Kurumsal Finans ve Strateji Rehberi | Finance & Strategy Insights

Cost accounting is one of the most critical pillars for businesses to control resource efficiency and profitability. In particular, accurate determination of activity prices within cost centers directly impacts both internal cost allocation and product profitability analysis. At this point, the SAP KSBT and SAP KBK6 transaction codes provide organizations with powerful tools for reporting and adjustments:

• KSBT: Displaying and analyzing planned vs. actual activity prices
• KBK6: Manual price updates and corrections

This guide explores the core functions of KSBT and KBK6, step-by-step usage, S/4HANA integration, practical examples, and best practices.

What Are SAP KSBT and KBK6?

• KSBT (Cost Centers: Activity Prices): A reporting transaction that lists planned or actual activity prices for cost centers. For example, it breaks down the hourly machine rate in EUR or local currency. Integrated with KP26 (Plan Activity Prices), KSBT highlights plan–actual variances.
• KBK6 (Edit Manual Price – Cost Centers): A transaction used during period-end closing (e.g., after KSII) to manually adjust calculated prices. It allows users to define fixed and variable cost components, units of measure, and validity periods.

Both tools reside in the Cost Center Accounting (CO-CCA) module and support activity-based costing (ABC) processes.

Structure of Activity Prices

• Planned Price: Defined at the start of the period with KP26.
• Actual Price: Calculated after KSII (Actual Activity Price Calculation) and adjusted, if necessary, with KBK6.

With S/4HANA, these prices are stored in the Universal Journal (ACDOCA) and made accessible through Fiori apps for mobile and web-based reporting.

Using KSBT – Step by Step

• Transaction Code: KSBT
• Navigation: Controlling > Cost Center Accounting > Information System > Reports > Activity Prices

Steps:

1. Enter cost center, activity type, and fiscal period/year.
2. Execute (F8) to generate the report, showing fixed/variable and planned/actual values.
3. Drill down for unit costs, calculation formulas, and allocations.
4. Export results via ALV Grid to Excel.

Example parameters:

• Cost Center: 1000–2000
• Activity Type: MACH (Machine Hour)
• Period: 09 / Year: 2025

Using KBK6 – Step by Step

• Transaction Code: KBK6
• Navigation: Controlling > Cost Center Accounting > Actual Postings > Activity Price Changes

Steps:

1. Enter version (0), cost center, activity type, and period.
2. Input fixed price, variable rate, and unit of measure.
3. Save changes, which generate FI/CO postings.

Pre-requisites:

• KSII (Actual Activity Price Calculation) must be completed.
• Proper authorizations (e.g., S_ALV_LAYO, S_KCE_MAN).

Practical Example: Updating Activity Prices in a Production Cost Center

A manufacturing company has the following case:

• Planned machine-hour price: 10 EUR/hour
• Actual price after KSII: 12 EUR/hour

Process:

• Use KSBT to identify a 20% variance.
• Adjust via KBK6: fixed = 8 EUR, variable = 0.4 EUR/hour.
• Revalue production orders; update stock costs.

Result: 15% more accurate cost calculation and faster period closing.

S/4HANA and Cloud Integration

• Classic ERP: GUI-based, manual-heavy process.
• S/4HANA 2025:
  • Real-time reporting with ACDOCA integration
  • Modern UI via Fiori apps
  • AI-driven price recommendations and automated layout optimization

Migration Tip: Use KP34 to migrate old layouts and review SAP Note 2815797 for latest guidance.

Best Practices

• Run monthly KSBT checks to monitor price deviations.
• Define thresholds for KBK6 adjustments to handle minor variances.
• Always reconcile FI–CO after KSII.
• Use SAP Learning Hub for CO module training and updates.

Conclusion: Strengthening Cost Control with KSBT and KBK6

SAP KSBT and KBK6 are not just technical reporting tools but strategic cost management enablers.

With these tools, businesses can:

• Ensure accurate internal pricing,
• Revalue production orders reliably,
• Improve audit compliance and cost transparency.

For finance leaders and SAP professionals, mastering KSBT and KBK6 is key to achieving financial accuracy and operational efficiency in S/4HANA and beyond.