How To Fix KJ228 - Plan cost <= actual cost. Cannot use method of apportionment (&,&)

SAP Error Message - Details

• Message type: E = Error

• Message class: KJ - Cost Object Controlling for Make-to-Order Production

• Message number: 228

• Message text: Plan cost <= actual cost. Cannot use method of apportionment (&,&)

What causes this issue?

This procedure apportions the <DS:GLOS.results_analysis_data>results
analysis data</> calculated in <DS:GLOS.results_analysis>results
analysis</> to the <GL:line_ID>line IDs</> in proportion to the
difference between the total planned costs and the actual costs. In this
case, however, the actual costs are greater than or equal to the total
planned costs. This means the method of apportionment cannot be used.
If the <(><<)>DS:DE.VERTEIL_UM>redistribution>Redistribution<(><<)>/>
indicator in the Expert Mode of the valuation methods in Customizing is
set to "A", the reserve portion is set to zero for the line IDs for
which the difference between plan and actual is less than zero. The
reserve is then only distributed to the line IDs with a positive
difference between plan and actual. In this case, the apportionment is
not applicable because there are no line IDs for which the difference
between plan and actual is greater than zero.
The pair (&V1&,&V2&) means (line ID category, results analysis form).
The line ID categories are:
K = costs
P = costs of commissions and complaints
The results analysis forms are:
B = work in process
R = reserves for unrealized costs
P = reserves for commissions and complaints

System Response

The system issues an error message and will not allow you to continue with this transaction until the error is resolved.

How to fix this error?

When you press ENTER, the system will attempt to select another method
of apportionment. The search will use the following sequence:
Apportionment numbers (based on the apportionment number defined under
<LS>Define Update for Results Analysis</>)
Apportionment numbers, with apportionment numbers per line ID = 1
Only the value of the open period is distributed using the changed
method.
Otherwise, you can go into Customizing in the <LS>Valuation Methods for
Results Analysis</> and choose a method of apportionment for the
selected <DS:GLOS.results_analysis_version>results analysis version</>
that apportions the values differently.

Error message extract from SAP system. Copyright SAP SE.

Smart SAP Assistant

• What is the cause and solution for SAP error message KJ228 - Plan cost <= actual cost. Cannot use method of apportionment (&,&) ?

  The SAP error message KJ228, which states "Plan cost <= actual cost. Cannot use method of apportionment (&,&)," typically occurs in the context of cost planning and allocation in SAP Controlling (CO) module, particularly when dealing with internal orders, cost centers, or projects.
  Cause:
  This error arises when you attempt to use a method of apportionment (such as distribution or assessment) to allocate costs, but the planned costs are less than or equal to the actual costs. The system does not allow the allocation of costs in this scenario because it violates the logic of cost distribution. Essentially, the system is designed to prevent the allocation of costs that would not make sense from a financial perspective.
  Solution:
  To resolve this error, you can consider the following steps:
  
  
  Review Cost Planning: Check the planned costs for the relevant cost object (e.g., internal order, cost center). Ensure that the planned costs are set appropriately and are greater than the actual costs.
  
  
  Adjust Actual Costs: If the actual costs are indeed higher than planned, you may need to review the actual costs incurred and determine if they are valid. If they are not, you may need to make adjustments or corrections.
  
  
  Change Apportionment Method: If the planned costs cannot be adjusted, consider using a different method of apportionment that does not require planned costs to be greater than actual costs.
  
  
  Consult with Finance Team: If you are unsure about the appropriate planned costs or how to adjust them, consult with your finance or controlling team for guidance on how to proceed.
  
  
  Check Configuration: In some cases, the configuration of the cost allocation methods in SAP may need to be reviewed. Ensure that the settings align with your organization's financial policies.
  
  
  Use Alternative Reporting: If immediate resolution is not possible, consider using alternative reporting methods to analyze costs without triggering the error.
  
  
  Related Information:
  
  Transaction Codes: Familiarize yourself with relevant transaction codes such as KSU5 (for assessment), KSV5 (for distribution), and KOB1 (for actual line items) to analyze costs and allocations.
  SAP Notes: Check SAP Notes for any known issues or patches related to this error message.
  Documentation: Review SAP documentation on cost planning and allocation methods to understand the underlying principles and best practices.
  
  By following these steps, you should be able to address the KJ228 error and proceed with your cost allocation processes in SAP.