Activity Type is a unit in a controlling area that classifies the activities performed in a production cost center. In other words, it can be defined in SAP as the output of the cost center.
For example; Activity Types in production cost centers can be machine hours. Activity types are the connecting link between the controlling and the production activities.
Activity Types Groups is used to process multiple activity types in one single business transaction within Cost Center Accounting. This is true for plan and actual values.
Activity dependent costs would be those costs, which would vary with the activity planned for the cost center – typical of what is understood to be variable costs. Typically activity planning needs to be done for all the cost centers for which activity prices are to be calculated.
All costs incurred in such cost centers, which vary directly with the activity levels in such cost centers, would be activity dependent planning.
Separate rates to be maintained for each production cost center that is assigned to the work-centers in the routing/master recipe. When any entry is made in CO with respect to the activity type, the sender of the activity type is debited with the value defined in the secondary cost element and the receiver is credit with the same secondary cost element attached to the activity type.
The amount of activity consumed would be confirmed with each production order. This data would be used to calculate the activity prices for the production cost center.
Path and transaction codes to create, change and display activity type in SAP
SAP Path: Accounting > Controlling > Cost Center Accounting > Master Data > Activity Type > Individual Processing > KL01 – Create Activity Type
Transaction code: KL01
SAP Path: Accounting > Controlling > Cost Center Accounting > Master Data > Activity Type > Individual Processing > KL02 – Change Activity Type
Transaction code: KL02
SAP Path: Accounting > Controlling > Cost Center Accounting > Master Data > Activity Type > Individual Processing > KL03 – Display Activity Type
Transaction code: KL03