AC040_EN_Col92_FV_Part_A4 (第11页)

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Lesson Summary

You should now be able to:

• PoststatisticalkeyfigurestoaManagementAccountingobject

• Performacostassessmentfromonecostcentertoseveralothercostcenters

• Settlethecostsforaninternal order toacostcenter

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AC040 Lesson: Period-End Closing for Product Cost Controlling

Lesson: Period-End Closing for Product Cost Controlling

Lesson Overview

Thislessondiscussesthetypicalperiodictransactionsforcostobjects. Because

our example deals with Product Cost by Order, the work in process (WIP) is

calculated based on the actual costs, that is, we have either WIP or variances,

depending on the status of the order.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Allocateoverheadcostsandprocesscoststoaproductionorder

• Deliver material to stock

• Calculateworkinprocess(WIP)andcalculateproductionvariances

• Settle the balancefor the production order

• Sellaservice(sales-order-relatedproductionofintangiblegoods)

Business Example

Youwanttofindoutwhatprocessingstepsarenecessaryattheendoftheperiod

for cost objects. These steps may include template allocation of processes,

activities, and overhead surcharges.

Afterapartialdeliverytostock,younoticethatthereisabalanceontheproduction

order. Youwanttocalculatetheseremainingcostsforunfinishedpartsaswork

inprocessforthecostobject. Afterthefinaldeliverytakesplaceforsomecost

objects, youwantto evaluatetheremainingcostsandcheckfor anyvariances.

Youalsoneedtolearnhowtosettlethecoststoapricedifferentaccountandto

a profit center and market segments.

Settlement and Other Period-End Tasks

Insettlement,thecostsaresettledtoapricedifferentaccountandtoaprofitcenter

andmarketsegments. Thecostobjectsaresettledattheendofaperiod.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure 146: ProcessFlow in Order-Related Manufacturing

Cost objects can be settled in two ways:

• Product Cost by Order

• Product Cost by Period

InProduct Cost byOrder, the following occurs:

• Workinprocess(WIP)iscalculatedatactualcost.

• As long as the cost object is not yet delivered, there will be WIP but no

variances.

• Whenthe cost object is delivered, theWIP is canceled and variancesare

calculated.

InProduct Cost by Period, the following occurs:

• Workinprocess(WIP)iscalculatedattarget cost.

• There are both WIP and variances.

Duringperiod-endclosing,theremainingcostsarefirstallocatedtothecostobject:

• Activitiesandprocessesareallocatedusingtemplateallocation.

• Activityquantitiesarerevaluatedatactualprices(providedtheactualprices

were calculated in CO-OM beforehand).

• Overheadratesallocateoverheadcoststothecostobject andcreditacost

center or internal order.

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AC040 Lesson: Period-End Closing for Product Cost Controlling

Figure 147: TypicalSteps in Period-EndClosinginCO-PC

Nowthatallcostshavebeenassignedtothecostobject,youcanstartwithfinal

costing. Final costing includescalculating the workin processand calculating

variances and scrap.

• Calculating the work in process (WIP): WIP is calculated on the basis

of either the actual costs incurred or the target costs for the operations

confirmed todate. Thisdependson whichmethodyou use, ProductCost

by Order or Product Cost by Period. Most cost objects allow only one

method. WIPcalculationiscontrolledbytheresultsanalysiskeyspecifiedin

the cost object.

• Calculating variances and scrap: With Product Cost by Order, you can

calculatevariancesandscraponly ifthecost object hasDelivered(DLV)

orTechnicallycompleted(TECO)status. Variancecalculationiscontrolled

bythevariancekeyspecifiedinthecostobject. Variancecalculationisnot

possible for all cost objects.

Settlement settles the order values to Financial Accounting, Profit Center

Accounting,andProfitabilityAnalysis. IfthecostobjecthasnoWIP,thebalance

for the order after settlement is zero.

Settlement results in thefollowing postings:

• If the material has price control V, the balance on the order is settled to

inventory. WithpricecontrolS,thebalanceissettledtothepricedifference

account in Financial Accounting.

• The work in process isposted to Financial Accounting and Profit Center

Accounting.

• VariancesandscraparepostedtoProfitabilityAnalysis.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure 148: Template Allocation

Processcostscanbeallocatedtothecostobjectswithaperiodictransaction.

Usingcostdrivers,thetemplatecalculatestheprocessquantitiestobeallocated

tothematerialorcostobject. Thismeansthatproductionprocessespullprocess

quantitiesintothecostobjects using the template.

When processes provide their process quantities, they incur costs due to the

consumptionofresources(primarycosts,activities,andotherprocesses). Youcan

alsoallocatetheseresourcestotheprocessthroughatemplate.

By dividing the costs of the process by the allocated process quantity, an

actual price for the processcan also becalculated and then be used to remove

underabsorptionandoverabsorptionfromtheprocessbyrevaluatingtheprocess

quantityallocations. Alternatively,theprocessbalancecanbemadeavailableto

Profitability Analysis.

Processallocationalwayscontainsacombinedvalue/quantityflowwithaunique

origin;therefore,processallocationisanidealalternativetooverheadrates.

Process allocation thus contributes to better cost transparency and improved

analysis of the costs on the cost object.

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AC040 Lesson: Period-End Closing for Product Cost Controlling

Figure 149: WIP Calculation Based on Actual Costs

Workinprocess(WIP)canbecalculatedusingeithertheactualcostsincurredfor

theorderorthetargetcostsforthecompletedoperations.

Withtheactualcostmethod,theWIPofanorderisthedifferencebetweenthe

debitedactualcostsandthetotalcreditsforanypartialdeliveries.

Withthetargetcostmethod,theWIPiscalculatedbymultiplyingthequantity

remaining after each operation by the planned costs for that operation. The

plannedcostsaredeterminedusingeitherthecurrentstandardcostestimateora

version-specific cost estimate. Version-specific cost estimates are commonly

used in repetitive manufacturing.

Withbothmethods,youcanspecifyinCustomizingwhatpercentageofthecosts

should be capitalized (for example, 100% of the material costs, 80% of the

materialoverhead,and0%oftheproductionoverhead). Youcanalsocapitalize

the entire WIP value.

By using different typesof productionorders, you can specify inCustomizing

whethertheworkinprocessiscalculatedonthebasisofactualcostsortargetcosts.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure 150: WIP Settlement

TheWIPcalculationcalculatesWIP.Theaccrualresultsareallocatedfurtherafter

thecostobjectissettled. ThesevaluescanthenbepostedtoFinancialAccounting

and Profit Center Accounting.

The WIP isnot broken down immediately at thebeginning of the next period.

Instead, it is updated during the next period-end closing run. This means that

during each period-end closing run, only the difference in WIP between the

currentandthelastperiod-endclosingrunissettled.

ThenumberoftheorderforwhichWIPispostedinFinancialAccountingissaved

intheassignmentfieldoftheaccountingdocument. Thisexplainsthepostingsin

Financial Accounting.

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AC040 Lesson: Period-End Closing for Product Cost Controlling

Figure 151: Variance Calculation

The system assigns each variance to a variance category. These categories

reflectthecauseofthevariance(forexample,pricechangeorlotsizevariance).

VariancescanbeanalyzedintheinformationsystemandallocatedtoProfitability

Analysis according to the variance category.

Variancecategoriesexistonboththeinput andoutput:

• Variances that occur due to goods issues, internal activity allocations,

overheadcosts,andG/Laccountpostingsaredisplayedontheinputside.

Thesevariancesincludepricevariances,quantityvariances,resource-usage

variances, and input variances.

• Variancesthatoccurbecausethedeliveryoftheplannedorderquantitywas

eithertoohighortoolow,orthedeliveredquantitywasvaluateddifferently,

aredisplayedontheoutputside. Ifthedeliveryismadeatthestandardprice,

avariancemightoccuriftheorderlotsizediffersfromthecostinglotsize.

Thisvarianceisdisplayedasalotsizevariance.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure 152: Variance Settlement

Inorder-relatedproduction,variancesarecalculatedandallocatedasfollows:

• When a production order is created, the system automatically creates a

settlementrulethatassignstheordercoststothematerial(stockaccount).

Inthiscase, thematerialisthesettlementreceiver, thesettlement shareis

100%, and the settlement type is full.

• Whenyoudeliverthefinishedproductstothewarehouse,thesystemupdates

thematerialstockaccountforthematerialandcreditstheorderaccordingly.

• Whenvariancesarecalculatedattheendoftheperiod,thesystemsetsthe

statusfor theorder toVariances calculated.

• Whentheorderissettled, theorder iscreditedbythesameamountasthe

orderbalance. Atthesametime,thesystemmakesthefollowingoffsetting

entries:

– IfthepricecontrolindicatorissettoSinthematerialmasterrecord,

theactualcosts(variances)arewrittentoapricedifferenceaccount.

– IftheindicatorissettoV,theactualcosts(variances)arepostedtothe

material stock account for the material.

• ThesystemtransfersanyvariancestoProfitabilityAnalysis.

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AC040 Lesson: Period-End Closing for Product Cost Controlling

Figure 153: Comparison of Methods

With Product Cost by Period, you calculate the WIP value using target costs.

For run schedule headers, you must enter the reporting point backflushes for

theoperation; forproductionorders, youmust enter confirmations. Confirmed

quantitiesthatarenotscraparevaluatedduringWIPcalculation(basedontarget

costs) and according to the valuation variant determined in Customizing for

Product Cost byPeriod. These quantities arevaluatedfor work in processand

scrap.

Variances are calculated periodically for Product Cost by Period. When the

variancesarecalculated,theconfirmedactualvaluesarecomparedwiththetarget

values. TheWIPvalueisalsodeductedfromthedifferencebetweentheactual

and target values.

Menu Paths for Period-End Closing for Product Cost Accounting

Action Menu path

Access the Individual Accounting→Controlling→Product Cost

Processingtransaction Controlling → Cost Object Controlling

→ Product Cost by Order → Period-End

Closing → Single Functions → Template

Allocation→IndividualProcessing

Calculateoverheadrates Accounting→Controlling→Product Cost

Controlling → Cost Object Controlling

→ Product Cost by Order → Period-End

Closing→SingleFunctions→Overhead→

Individual Processing

353

Action	Menu path
Access the Individual Processingtransaction	Accounting→Controlling→Product Cost Controlling → Cost Object Controlling → Product Cost by Order → Period-End Closing → Single Functions → Template Allocation→IndividualProcessing
Calculateoverheadrates	Accounting→Controlling→Product Cost Controlling → Cost Object Controlling → Product Cost by Order → Period-End Closing→SingleFunctions→Overhead→ Individual Processing

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Action Menu path

Checkactualcostsallocatedto Accounting→Controlling→ProductCost

aproduction order Controlling → Cost Object Controlling →

ProductCostbyOrder→InformationSystem

→ Reports for Product Cost by Order →

DetailedReports→ForOrders

Determineworkinprocessfora Choose Accounting → Controlling →

production order Product Cost Controlling → Cost Object

Controlling → Product Cost by Order →

Period-EndClosing→SingleFunctions→

WorkinProcess→IndividualProcessing→

Calculate

Viewreportsonorders Accounting→Controlling→ProductCost

Controlling → Cost Object Controlling →

ProductCostbyOrder→InformationSystem

→ Reports for Product Cost by Order →

DetailedReports→ForOrders

Settleaproductionorder Accounting→Controlling→ProductCost

Controlling → Cost Object Controlling

→ Product Cost by Order → Period-End

Closing→SingleFunctions→Settlement→

Individual Processing

Execute a time ticket Logistics → Production → Shop Floor

confirmationforanoperation Control → Confirmation → Enter → For

Operation → Time Ticket

Calculatevariances Accounting→Controlling→ProductCost

Controlling → Cost Object Controlling

→ Product Cost by Order → Period-End

Closing→SingleFunctions→Variances→

Individual Processing

354

Action	Menu path
Checkactualcostsallocatedto aproduction order	Accounting→Controlling→ProductCost Controlling → Cost Object Controlling → ProductCostbyOrder→InformationSystem → Reports for Product Cost by Order → DetailedReports→ForOrders
Determineworkinprocessfora production order	Choose Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Order → Period-EndClosing→SingleFunctions→ WorkinProcess→IndividualProcessing→ Calculate
Viewreportsonorders	Accounting→Controlling→ProductCost Controlling → Cost Object Controlling → ProductCostbyOrder→InformationSystem → Reports for Product Cost by Order → DetailedReports→ForOrders
Settleaproductionorder	Accounting→Controlling→ProductCost Controlling → Cost Object Controlling → Product Cost by Order → Period-End Closing→SingleFunctions→Settlement→ Individual Processing
Execute a time ticket confirmationforanoperation	Logistics → Production → Shop Floor Control → Confirmation → Enter → For Operation → Time Ticket
Calculatevariances	Accounting→Controlling→ProductCost Controlling → Cost Object Controlling → Product Cost by Order → Period-End Closing→SingleFunctions→Variances→ Individual Processing

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AC040 Lesson: Period-End Closing for Product Cost Controlling

Exercise 16: Period-End Closing for

Product Cost Controlling

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Executeperiod-endclosinginCostObjectControlling

• Includeprocesscostallocation,overheadcalculation,workinprocess(WIP)

calculation, variancecalculation,andordersettlement

Business Example

Acompanycreatedmanyproductionsordersduringtheperiods. Nowattheend

oftheperiodtheywanttocarryouttheperiodendclosingprocessincostobject

controlling.

Therefore they should consider:

Attheendoftheperiod,theprocesscostsandoverheadratesmustbeallocatedto

thecostobjects. Theycanthenanalyzethecostsforthecostobject. Becauseyour

order ismanufacturedbylot(orderview), twodifferentsituationsarepossible:

theorder hasordoesnot havefinaldeliverystatus.

Iftheorderdeliverystatusisnotfinal,youshouldfirstcalculatetheWIP.Thisis

necessarybecausethevalueoftheunfinishedproductsisnotyetreflectedinthe

balancesheetandprofitandlossstatement. Thereasonisthatthecostsforthese

products(suchasmaterialandactivityconsumption)alreadyaffectnetincome,

but the value of the products is not capitalized until the goods are received.

Closing the period without calculating and capitalizing WIP, therefore, would

resultinpoorfiguresintheP&Lstatement,thebalancesheet,andeveninProfit

Center Accounting. TheWIPcalculationonlycalculatesthevalues; thevalues

arenottransferredtoFinancialAccountingand Profit Center Accounting until

the order is settled.

Iftheorderdeliverystatusisfinal,noproductsremainintheproductionprocess.

ThismeansthattheWIPmustbezero. TheWIPmuststillbecalculated,however,

sothatthecancellationamountfortheWIPcapitalizedinthepreviousmonthcan

bedetermined. Thebalanceremainingontheorderafterfinaldeliveryisthetotal

variance,whichyoucanexaminewithvariancecalculation. Variancecalculation

showsthereasonsforthevarianceswithrespecttothetargetvaluesforthedebits

and credits of the order by classifying the variances into variance categories.

Thesevariancecategoriesaresavedfortheorderasstatisticalinformationsothat

theyareavailablelaterforevaluationsandsummarizations.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Whentheorderissettled,thebalanceispostedtothestockaccountsortotheprice

differenceaccount in accordancewiththepostingrule. The WIP(cancellation

amount)istransferredtoFinancialAccountingandProfitCenterAccounting,and

thevariancescanbetransferredtoCO-PAbrokendownintovariancecategories.

After settlement, the balanceontheorder iszero.

Task 1:

Carry out period-end closing tasks.

1. Allocate process quantities. Use the template allocation, individual

processing transaction to allocate the process costs for your production

order for the current period and version 0.

Hint: UsetheControllingmenutoaccesstheIndividualProcessing

transaction. You can also access this transaction by choosing

Logistics → Production → Shop Floor Control → Period-End

Closing→TemplateAllocation→IndividualProcessing.

2. Calculate the overhead rates.

Hint: Omitrevaluationwithactualpricesbecausenoactualprices

have been calculated.

Useindividualprocessingforoverheadcoststocalculatetheoverheadrates

for your production order.

3. Checktheactualcostsallocatedtotheproductionorderbytheprocesscost

allocationandoverheadapplicationfunctions. Fromthereportstructurefor

ManagementAccounting,chooseProductCostbyOrder. Runthedetailed

reportforyourproductionorderwithyourlayoutGR##.

4. Determinetheworkinprocess(WIP)foryourproductionorderinthecurrent

period. Useresultsanalysisversion0,chooseLogInformationMessagesand

calculate the WIP in an update run.

5. UsingtheWIPreport,takealookattheWIPvaluethatwascalculatedfor

the production order.

Hint: This report is available in Cost Object Controlling under

Product Cost by Order.

6. Settletheproductionorderinanupdateruntotransfertheworkinprocess

to Financial Accounting andProfit Center Accounting. Theperiod isthe

currentperiodandtheprocessingtypeisautomatic.

Continued on next page

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AC040 Lesson: Period-End Closing for Product Cost Controlling

Whentheorderhasbeensettled,thesystemdisplaysadetailedlist. Check

thesender andreceiver information. DrilldownontheitemsinFinancial

Accounting and Profit Center Accounting.

Task 2:

Whenproductioniscompleted, performthefollowingtasks.

1. Executeatimeticketconfirmation/finalconfirmationforoperation70forthe

remaining60pieces. Todothis,confirmatotalquantityof60piecesinthe

Shop Floor Control menu.

Note: Thisisamilestoneoperation. Theprecedingoperationsare

automaticallyconfirmedwiththeplannedexecutiontimesadjusted

totheconfirmedquantities(target/actualconfirmation). Thegoods

receiptforthe60piecesispostedautomatically(automaticgoods

receipt).

2. Reviewtheactualcostspostedtotheproductionorderfromtheconfirmation.

Additionaldebitsfortheproductionactivitiesandacreditforthedelivered

quantityof60piecesmusthavebeenassignedtotheorder. Runthedetailed

reportagainforyourproductionorderwithyourlayoutGR##.

3. The order now has final delivery status. Calculate the WIP again to

determine the cancellation amount.

Hint: Since the period has not changed during our course since

the last period-end close, the result of WIP calculation is not the

cancellationamountbutthecurrentWIPvalueof0.

CalculatetheWIPasanupdaterun. Choosethecurrentperiodandresults

analysis version 0. Choose Log Information Messages and execute the

calculation as an update run.

4. Calculate the variances for your production order for the current period.

Executethe calculation for target cost version0 and chooseDetail Lists.

From the variance calculation list, go to the cost element report and the

variance analysis report.

Note: Assoonastheorderhasbeencompleted,thevariancescan

be calculated. The variance calculation function calculates the

difference between the actual cost and the target cost (such as a

standard cost estimate).

5. Settleyourordertoallocatetheorderbalance,theWIPcancellationamount,

andthevariancestoFinancialAccounting, ProfitCenterAccounting, and

CO-PA.

Continued on next page

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Settle your production order for the current period with processing type

Automatic in an update run.

Whentheorderhasbeensettled,thesystemdisplaysadetailedlist. Check

the sender and receiver information in thislist. Expand thestructure and

displaytheaccountingdocument,theprofitcenteraccountingdocument,and

the profitability analysis document.

Task 3:

Optional: Deliver items to a customer.

1. Deliver 60 pieces of material R-F1## from your warehouse, shipping

location 1000, to your customer.

Note: Go back to the SAP menu for order creation by choosing

Back twice.

Entertheselectiondateastwoweeksfromtoday. Enter0002asthestorage

location and choose Enter.

Goto thepickingsection,entera pickingquantityof60 andchoosePost

goods issue.

Confirm that you want to save your data by choosing Yes. Make a note

of the delivery document number.

Note: If you cannot enter a pick quantity, you have to create a

transfer order.

1. SelecttheitemandchooseSubsequentFunctions→Create

Transfer Order.

2. Onthenextscreen,intheControlsectionselectActivateItem,

Backgroundprocessing,andAdoptPickQuantity2. Choose

Enterto save. Exit the transaction.

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AC040 Lesson: Period-End Closing for Product Cost Controlling

Solution 16: Period-End Closing for

Product Cost Controlling

Task 1:

Carry out period-end closing tasks.

1. Allocate process quantities. Use the template allocation, individual

processing transaction to allocate the process costs for your production

order for the current period and version 0.

Hint: UsetheControllingmenutoaccesstheIndividualProcessing

transaction. You can also access this transaction by choosing

Logistics → Production → Shop Floor Control → Period-End

Closing→TemplateAllocation→IndividualProcessing.

a) ChooseAccounting→Controlling→ProductCostControlling→Cost

ObjectControlling→ProductCostbyOrder→Period-EndClosing

→SingleFunctions→TemplateAllocation→IndividualProcessing.

b) Entertheordernumber, theactualperiod,unmarktestrunandmark

detail lists

. Choose Execute

2. Calculate the overhead rates.

Hint: Omitrevaluationwithactualpricesbecausenoactualprices

have been calculated.

Continued on next page

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Useindividualprocessingforoverheadcoststocalculatetheoverheadrates

for your production order.

a) Choose Accounting→ Controlling → Product Cost Controlling →

Cost Object Controlling → Product Cost by Order → Period-End

Closing→SingleFunctions→Overhead→IndividualProcessing.

b) Enter the following data.

Field Value or Action

Production order numberoftheproductionorder

Period current period

Fiscal Year current fiscal year

Test Run deselect

c) ChooseDialog Display. ChooseExecute.

3. Checktheactualcostsallocatedtotheproductionorderbytheprocesscost

allocationandoverheadapplicationfunctions. Fromthereportstructurefor

ManagementAccounting,chooseProductCostbyOrder. Runthedetailed

reportforyourproductionorderwithyourlayoutGR##.

a) ChooseAccounting→Controlling→ProductCostControlling→Cost

ObjectControlling→ProductCostbyOrder→InformationSystem→

ReportsforProductCostbyOrder→DetailedReports→ForOrders.

b) Enter the production order number. Under Time Frame, choose

Cumulated.

c) Choose Execute.

Theactualvaluesshouldbelistedforthecostelementsoftheprocess

and overhead rates.

Continued on next page

360

Field	Value or Action
Production order	numberoftheproductionorder
Period	current period
Fiscal Year	current fiscal year
Test Run	deselect

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AC040 Lesson: Period-End Closing for Product Cost Controlling

4. Determinetheworkinprocess(WIP)foryourproductionorderinthecurrent

period. Useresultsanalysisversion0,chooseLogInformationMessagesand

calculate the WIP in an update run.

a) Choose Accounting → Controlling → Product Cost Controlling →

Cost Object Controlling → Product Cost by Order → Period-End

Closing → Single Functions → Work in Process → Individual

Processing → Calculate.

b) Enter the following data.

Field Value or Action

Production order numberfromdatasheet

WIP to Period current period

Fiscal Year current fiscal year

RA Version 0

Test Run deselect

c) ChooseLogInformationMessages. ChooseExecute.

5. UsingtheWIPreport,takealookattheWIPvaluethatwascalculatedfor

the production order.

Hint: This report is available in Cost Object Controlling under

Product Cost by Order.

a) ChooseAccounting→Controlling→ProductCostControlling→Cost

ObjectControlling→ProductCostbyOrder→InformationSystem→

ReportsforProductCostbyOrder→DetailedReports→ForOrders.

b) Entertheproductionordernumber,selectCumulatedasthetimeframe,

and choose Execute.

c) Switchtothe“WorkinProcess”layout(1SAP03).

6. Settletheproductionorderinanupdateruntotransfertheworkinprocess

toFinancial Accounting and ProfitCenter Accounting. The period isthe

currentperiodandtheprocessingtypeisautomatic.

Continued on next page

361

Field	Value or Action
Production order	numberfromdatasheet
WIP to Period	current period
Fiscal Year	current fiscal year
RA Version	0
Test Run	deselect

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Whentheorderhasbeensettled,thesystemdisplaysadetailedlist. Check

thesender andreceiverinformation. DrilldownontheitemsinFinancial

Accounting and Profit Center Accounting.

a) Choose Accounting→ Controlling → Product Cost Controlling →

Cost Object Controlling → Product Cost by Order → Period-End

Closing→SingleFunctions→Settlement→IndividualProcessing.

b) Enter the following data.

Field Value or Action

Production order numberfromdatasheet

Settlement Period current period

Fiscal Year current fiscal year

Processing Type select Automatic

Test Run deselect

c) Choose Execute.

d) Todisplaythesettlement, chooseDetail lists.

e) To display the Financial Accounting documents and profit center

documentsonthereceiverscreen,selecttheordernumberandchoose

Accounting Documents. Double-click the accounting document to

selectit. Gobacktothelistofaccountingdocumentsanddouble-click

the profit center document.

Continued on next page

362

Field	Value or Action
Production order	numberfromdatasheet
Settlement Period	current period
Fiscal Year	current fiscal year
Processing Type	select Automatic
Test Run	deselect

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AC040 Lesson: Period-End Closing for Product Cost Controlling

Task 2:

Whenproductioniscompleted, performthefollowingtasks.

1. Executeatimeticketconfirmation/finalconfirmationforoperation70forthe

remaining60pieces. Todothis,confirmatotalquantityof60piecesinthe

Shop Floor Control menu.

Note: Thisisamilestoneoperation. Theprecedingoperationsare

automaticallyconfirmedwiththeplannedexecutiontimesadjusted

totheconfirmedquantities(target/actualconfirmation). Thegoods

receiptforthe60piecesispostedautomatically(automaticgoods

receipt).

a) Choose Logistics → Production → Shop Floor Control →

Confirmation→Enter→ForOperation→TimeTicket.

b) Entertheordernumber. Enteroperation70andchooseEnter.

c) Choose Final Confirmation. Verify the yield to be confirmed is 60

pieces. Save the confirmation.

2. Reviewtheactualcostspostedtotheproductionorderfromtheconfirmation.

Additionaldebitsfortheproductionactivitiesandacreditforthedelivered

quantityof60piecesmusthavebeenassignedtotheorder. Runthedetailed

reportagainforyourproductionorderwithyourlayoutGR##.

a) ChooseAccounting→Controlling→ProductCostControlling→Cost

ObjectControlling→ProductCostbyOrder→InformationSystem→

ReportsforProductCostbyOrder→DetailedReports→ForOrders.

b) Entertheproductionordernumber,selectCumulatedasthetimeframe,

and thenchoose Execute(layout GR##).

Additional debits for the production activities and a credit for the

deliveredquantityof60piecesmusthavebeenassignedtotheorder.

3. The order now has final delivery status. Calculate the WIP again to

determine the cancellation amount.

Hint: Since the period has not changed during our course since

the last period-end close, the result of WIP calculation is not the

cancellationamountbutthecurrentWIPvalueof0.

Continued on next page

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

CalculatetheWIPasanupdaterun. Choosethecurrentperiodandresults

analysis version 0. Choose Log Information Messages and execute the

calculation as an update run.

a) ChooseAccounting→Controlling→ProductCostControlling→Cost

ObjectControlling→ProductCostbyOrder→Period-EndClosing

→SingleFunctions→WorkinProcess→IndividualProcessing→

Calculate. Entertheproductionordernumber.

b) IntheWIPtoPeriodfield,enterthecurrentperiod. IntheFiscalYear

field, enter the current fiscal year.

c) Select RA Version and enter 0.

d) Deselect Test Run. Choose Log Information Messages. Choose

Execute.

The WIP value must be 0.

4. Calculate the variances for your production order for the current period.

Executethe calculation for target cost version0 and chooseDetail Lists.

From the variance calculation list, go to the cost element report and the

variance analysis report.

Note: Assoonastheorderhasbeencompleted,thevariancescan

be calculated. The variance calculation function calculates the

difference between the actual cost and the target cost (such as a

standard cost estimate).

a) Choose Accounting→ Controlling → Product Cost Controlling →

Cost Object Controlling → Product Cost by Order → Period-End

Closing→SingleFunctions→Variances →IndividualProcessing.

Enter the production order number.

b) InthePeriodfield, enterthecurrentperiod. IntheFiscalYearfield,

enter thecurrent fiscal year. Select 000 for theSelectedTargetCost

Versions.

c) DeselectTestRun. ChooseDetailList. ChooseExecute.

d) Inthevariancecalculationlist,selecttheordernumberandchooseCost

Elementstodisplaythevariancesbycostelement.

If you want to display the variance by category, double-click the

variance amount.

5. Settleyourordertoallocatetheorderbalance,theWIPcancellationamount,

andthevariancestoFinancial Accounting, ProfitCenter Accounting, and

CO-PA.

Continued on next page

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AC040 Lesson: Period-End Closing for Product Cost Controlling

Settle your production order for the current period with processing type

Automatic in an update run.

Whentheorderhasbeensettled,thesystemdisplaysadetailedlist. Check

the sender and receiver informationin thislist. Expand thestructure and

displaytheaccountingdocument,theprofitcenteraccountingdocument,and

the profitability analysis document.

a) Choose Accounting → Controlling → Product Cost Controlling →

Cost Object Controlling → Product Cost by Order → Period-End

Closing→SingleFunctions→Settlement→IndividualProcessing.

Enter the production order number.

b) IntheSettlementPeriodfield, enterthecurrentperiod. IntheFiscal

Year field, enter the current fiscal year. Select Automatic in the

Processing Type field.

c) Deselect Test Run. Choose Execute.

d) Todisplaythesettlement, chooseDetailList.

e) To display the settlement data sent to Financial Accounting and to

Profitability Analysis, chooseDetail Lists.

f) Toseetheresultsanalysisdata(WIPcancellation),chooseDetailList

of Accrual Data for FI.

g) To display the Financial Accounting documents and profit center

documents on the receiver screen, position your cursor on the

order number and choose Accounting Documents. Then choosethe

accountingdocumentbydouble-clickingit. Displaytheprofitcenter

documentandtheprofitabilityanalysisdocumentinthesameway.

Task 3:

Optional: Deliver items to a customer.

1. Deliver 60 pieces of material R-F1## from your warehouse, shipping

location 1000, to your customer.

Note: Go back to the SAP menu for order creation by choosing

Back twice.

Entertheselectiondateastwoweeksfromtoday. Enter0002asthestorage

location and choose Enter.

Goto the pickingsection, enter apickingquantityof60 andchoosePost

goods issue.

Continued on next page

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Confirm that you want to save your data by choosing Yes. Make a note

of the delivery document number.

Note: If you cannot enter a pick quantity, you have to create a

transfer order.

1. SelecttheitemandchooseSubsequentFunctions→Create

Transfer Order.

2. Onthenextscreen,intheControlsectionselectActivateItem,

Backgroundprocessing,andAdoptPickQuantity2. Choose

Enterto save. Exit the transaction.

a) OntheOrderCreation: InitialScreen, chooseOrder →Subsequent

Functions → Outbound Delivery.

b) Enter the following data.

Field Value or Action

Shipping Point 1000

Selection Date twoweeksfromtoday

Order make sure your sales order

number appearshere

c) Enter0002asthestoragelocationandchooseEnter.

d) Enterapickquantityof60piecesandchoosePostgoodsissue. Make

a note of the delivery document number.

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Field	Value or Action
Shipping Point	1000
Selection Date	twoweeksfromtoday
Order	make sure your sales order number appearshere

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AC040 Lesson: Period-End Closing for Product Cost Controlling

Lesson Summary

You should now be able to:

• Allocateoverheadcostsandprocesscoststoaproductionorder

• Deliver material to stock

• Calculateworkinprocess(WIP)andcalculateproductionvariances

• Settle the balancefor the production order

• Sellaservice(sales-order-relatedproductionofintangiblegoods)

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Lesson: Profit Analysis in Management Accounting

Lesson Overview

Thislessonfocusesontheclosingprocessesrequired todisplayaperiodicand

completeresultinProfitabilityAnalysisandProfitCenterAccounting. Thelesson

discussesaccount-basedandcosting-basedprofitabilityanalysis.

Lesson Objectives

After completingthislesson, you will beable to:

• Listthemasterdatausedinprofitabilityandsalesaccountingandexplain

its purpose

• Listthesourcesofdataforprofitabilityandsalesaccounting

• DescribetheflowofdatatoProfitabilityAnalysis

• DescribetheflowofdatatoProfitCenterAccounting

Business Example

At theend of the period, you need to generate the reportsrequired to evaluate

profitandloss. Youwanttousethesereportstoanalyzethemarketsegmentsin

ProfitabilityAnalysisandtheinternal areasof responsibilityforprofitandloss

in Profit Center Accounting.

Master Data Used in Profitability and Sales Accounting

ProfitabilityandSalesAccountingusesthefollowingmasterdata:

• Characteristic

• Characteristic value

• Value field

• Profitability segment

• Profit center

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AC040 Lesson: Profit Analysis in Management Accounting

Figure154: MasterDatainProfitabilityandSalesAccounting

Characteristic, characteristic value, and value field play an important role in

Profitability Analysis.

• Characteristicisusedtospecifywhatyouwanttoreporton. Examplesof

characteristicsaredivisions,regions,products,andcustomers.

• ExamplesofcharacteristicvaluesincluderegionSouthorNorth.

• A value field is used to specify the key figures you want to track and

analyze. Examples of valuefields aregross sales, surcharges, discounts,

and cost of sales

Aprofitabilitysegmentdefinesaspecificvaluecombinationofallcharacteristics,

which corresponds to a market segment. A profitability segment is generated

automatically as soon as it is addressed.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure 155: Basic Terms Used in Profitability Analysis

Types of Profitability Analysis

ProfitabilityAnalysisisanapplicationinManagementAccounting. Twoversions

areavailableforprofitabilityreporting: costing-basedandaccount-based.

Costing-based Profitability Analysis

• Has reports that display values by value field (flexibly defined key

figures)

• Canbeexpandedwithotheranticipatedvalues,suchasaccruedfreight

costs

• Uses special database tables

• Producesrevenuesandcostofsalessimultaneouslywhenthebilling

document is calculated

Account-based Profitability Analysis

• Hasreportsthatdisplayvaluesbycostelementandrevenueelement

• ReconcilesdirectlywithFinancialAccountingataccountlevel

• Sharesdatatableswithother ManagementAccountingapplications,

such as Cost Center Accounting

• Postsrevenueswhenthebillingdocumentiscreated,butupdatescost

of sales at the point of goods issue

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AC040 Lesson: Profit Analysis in Management Accounting

Figure 156: Types of Profitability Analysis

Data Flow in Profitability Analysis

Thedatafromsalesordermanagementisoneofthekeysourcesofinformationfor

ProfitabilityAnalysis. Incosting-basedProfitabilityAnalysis,informationcan

betakenattwopointsinthesalesordercycle: whenanorderiscreatedorchanged

(optional), and when an invoice is generated for an order. In account-based

ProfitabilityAnalysis,informationcanbetakenattwopointsinthesalesorder

cycle: when a goods issue is posted and when an invoice is generated for the

goods issue.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure 157: Data Flow in Profitability Analysis

CostsfromotherareasofManagementAccountingcanbetransferredperiodically

toProfitabilityAnalysisusingactivityandtemplateallocations,settlements,and

assessments.

Direct assignments can also be made manually from Financial Accounting to

Profitability Analysis.

TodisplayalloverheadcostsinProfitabilityAnalysis,youallocatetheoverhead

coststhatwerenotallocatedtoProductCostControllingtoProfitabilityAnalysis.

You have various options for doing this:

• Allocation of internal activities

• Assessment

• Order settlement

• Project settlement

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AC040 Lesson: Profit Analysis in Management Accounting

Figure 158: Assigning Overhead Costs: Overview

Forexample,youcanallocateinternalactivitiesfromcostcenterstoProfitability

Analysiseitherdirectlyorindirectly. Inadditiontothesender(costcenter)and

receiver(profitabilitysegment), youenterthequantityoftheactivityprovided.

The system then valuates this quantity using the price of the activity type in

question. The calculated value is credited to the sender and debited to the

profitabilitysegmentthatreceivestheactivityquantity. Thismeans,forexample,

thatyoucanpostatransportactivitydirectlytoaspecificcustomerwithouthaving

to post it to a cost center or an order first.

Youcanusetheassessmentmethodtotransferthevariancesinproductioncost

centersand the costs incurred on cost centersfor salesand administration, for

example, to Profitability Analysis.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure159: AssessmentofCostCenterandProcessCosts

Thecostcentersandprocessesarecreditedwiththeallocatedamount. Thismeans

thatallcostscanbeallocatedonlyonce. Costcentercostsandprocesscostsare

assessedinthesamewayasinOverheadCostControlling,wherebyyoudefine

cycles and execute them on a periodic basis. These cycles contain the control

informationrequiredforassessmentandaremaintainedinCustomizing.

IntheSAPsystem,youcansettleinternalorders(ManagementAccounting),sales

orders(salesordermanagement),projects(ProjectSystem),andproductionorders

andrunscheduleheaderswithproductcostcollectors(production planning) to

profitability segments. Orders and projects can be used for various functions

relevant to Profitability Analysis.

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AC040 Lesson: Profit Analysis in Management Accounting

Figure 160: OrderSettlement to Profitability Analysis

You can use internal orders or internal projects to monitor the costs of an

internalactivity, such asanadvertisingcampaign. Thecostsof theactivityare

assignedtotheorder,collected,andsettledtotherelevantprofitabilitysegments

(for example, the corresponding product group and sales area) after the job is

completed.

The make-to-order manufacturer can also use an order or project. If the order

or project isasalesorder fromsalesordermanagement, acustomerproject, or

aManagement Accountingorder for which revenuepostingscanbemade, the

manufacturercanpostcosts(costofgoodsmanufactured,salesandadministration

costs, for example) and revenues and sales deductions to the order or project

inquestion. After theproduct is finished, the costsand revenues are settledto

ProfitabilityAnalysis. Youcanalsotransferaccruedvalues(particularlyimportant

formilestonebilling),suchascostofsalesandreservesforimminentlosses,to

Profitability Analysis.

Profit Center Accounting

ProfitCenterAccountingispartofManagementAccountingandshowstheresults

ofprofitcentersinoverabsorptionandunderabsorptionreports(likecostcenter

reports). Accordingtonewertheories,theresultsofprofitcenterscanbeshownas

profitandlossstatementsandbalancesheets. Nevertheless, youmaychooseto

havedifferentvaluationsonprofitcentersthanyouhaveinFI(forexample,based

on accrualsand differentabbreviationsfor assets).

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

With General Ledger Accounting (new) in SAP ERP you now have a choice:

you can either run Profit Center Accounting in Financial Accounting or you

runProfitCenterAccountinginManagementAccounting(classicProfitCenter

Accounting). Your choice depends on your primary analysis goals in Profit

CenterAccounting. Hint: ForsometimeafterthemigrationtoGeneralLedger

Accounting(new),youmaychoosetorunProfitCenterAccountinginFIandCO

in parallel, but this is not recommended.

Note: For more information, please refer to SAP Notes 1280060 and

826357.

YoumaydecidetorunProfitCenterAccountinginFinancialAccountingif,for

example:

• You want to use a profit center simply as characteristic to split your FI

documents,asyouwouldwithbusinessareasandsegments.

• You want to easily report reconciled P&L statements and balance sheets

for profit centers.

YoumaydecidetorunProfitCenterAccountinginManagementAccountingif,

for example:

• Youwanttousecosting-basedvaluesonyourprofitcenters(accruals,special

costingbasedabbreviationsforassets,orspecialvaluesforactivitytypes).

• Youwanttoflexiblyanalyzeprofitcenterswiththeoriginalsecondarycost

elementsposted inManagement Accounting.

Profit Analysis in Profit Center Accounting

The header of the profit center master record contains the profit center ID,

controllingarea,validitydaterange,andtextfieldsforthenameanddescription

of the profit center.

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