AC040_EN_Col92_FV_Part_A4 (第8页) | ERP软件技术分享

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Unit7: DailyPostingsinManagementAccounting AC040

Task 2:

Process an activity allocation using the following information and see how it

affects your service cost center.

Note: Yourservicecostcenterspent50hoursinspectingtheassetsofyour

productioncostcenter. Thedetecteddamagetosomeassetswasrepaired

with90hoursofrepairactivity. Anactivityreport(paper document)is

nowpassedtotheinternalaccountingdepartment.

1. Create a direct activity allocation to allocate 50 hours of activity type

CHK-##and90hoursofactivitytypeREP-##fromcostcenterSERV-##

tocostcenterPROD-##. Usetheentryvariantscostcenter andlistentry.

Post your document.

a) Choose Accounting → Controlling → Cost Center Accounting →

ActualPostings→ActivityAllocation→Enter.

b) Enter the following data.

Field Value or Action

Document Date today

Version 0

Screen Variant cost center

c) Choose List Entry.

d) Enterthefollowingdatainthefirstandsecondrows.

Column Row 1 Row 2

SenderCostCenter SERV-## SERV-##

SenderActivityType CHK-## REP-##

ReceiverCostCenter PROD-## PROD-##

Total Quantity 50 90

e) Choose Post.

Continued on next page

240

Field	Value or Action
Document Date	today
Version	0
Screen Variant	cost center

Column	Row 1	Row 2
SenderCostCenter	SERV-##	SERV-##
SenderActivityType	CHK-##	REP-##
ReceiverCostCenter	PROD-##	PROD-##
Total Quantity	50	90

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AC040 Lesson: Actual Postings in OverheadManagement Accounting

2. RuntheCostCenters: Actual/Plan/Variancereportforthecurrentperiod

andplanversion0. Executethereportfortheservicecostcenter,SERV-##.

Check the quantity and cost flows from the service cost center to the

production cost center.

Note: Ifyouscrolltotheendofthereport,youcanseethequantities

of the activity type allocation.

a) Choose Accounting → Controlling → Cost Center Accounting →

Information System → Reports for Cost Center Accounting →

Plan/ActualComparisons→CostCenters: Actual/Plan/Variance.

b) Enter the following data.

Field Value or Action

Controlling Area 1000

Fiscal Year current fiscal year

From Period current period

To Period current period

Plan Version 0

Or Value(s) SERV-##

c) Choose Execute.

d) Scrolltotheendofthereporttoseethequantitiesoftheactivitytype

allocation.

Continued on next page

241

Field	Value or Action
Controlling Area	1000
Fiscal Year	current fiscal year
From Period	current period
To Period	current period
Plan Version	0
Or Value(s)	SERV-##

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Unit7: DailyPostingsinManagementAccounting AC040

3. Putthecursorontheitemoftheinternalactivityallocationcreditanddrill

downtotheactual lineitemreport. Calluptheaccountingdocument and

check with layout “/AC990”, if a real-time reconciliation posting in FI

took place.

Note: If layout /AC990 is not available, use your own layout,

Group-## .

a) Double-click on the credit lineof your cost element report anddrill

down to the actual line item report.

b) ChooseEnvironment→AccountingDocumentsanddouble-clickon

theAccountingDocument Number. YouseetheEntry Viewof your

FI document.

Choose layout “/AC990”. You see the used cost centers and profit

centers.

c) Choose General Ledger View. The system shows that a clearing

accounthasbeenusedtodothereal-timereconciliationandthat the

documentisbalancedfor eachprofitcenter.

Task 3:

Create an entry using the Cross-Application Time Sheet and transfer the

information to Management Accounting. Check the result on the service cost

center.

1. UsetheCross-ApplicationTimeSheet(CATS)withthedataentryprofile

CO2torecordtherepair activityREP-##, whichyouremployeewiththe

personnelnumber10##providedfortheproductioncostcenterPROD-##.

Note: If a messageappearstelling youthat you haveto assign a

plant, skip it by choosing Continue.

Use today as the key date. The sender cost center is SERV-## and the

employeehasprovidedarepairservicetodaythatlasted8hours.

Continued on next page

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AC040 Lesson: Actual Postings in OverheadManagement Accounting

Switch to the release view, select your entered row, and chooseRelease.

Save the time entry.

a) Choose Accounting → Controlling → Cost Center Accounting →

Actual Postings→TimeSheet→CATSClassic→RecordWorking

Times.

b) Enter the following data.

Field Value or Action

Data Entry Profile CO2

Personnel Number 10##

c) ChooseEnterTimes. Ifamessageappearstellingyouthatyouhaveto

assign aplant, skipitbychoosingContinue.

d) Enter the following data.

Field or Column Value or Action

SenderCost Center SERV-##

Activity Type REP-##

ReceiverCostCenter PROD-##

e) Inthecolumncontainingtoday'sdate,enter8. ChooseReleaseView

(lower part of the screen).

f) SelectyourentryrowandchooseRelease(inthefunctionbaratthetop

ofthescreen). ChooseSave. Gobacktothemainmenu.

2. Update the time sheet data directly.

Note: Youcandothisbecauseyourenteredactivitydoesnotrequire

approvalaccordingtothesettingsintheentryprofile.

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243

Field	Value or Action
Data Entry Profile	CO2
Personnel Number	10##

Field or Column	Value or Action
SenderCost Center	SERV-##
Activity Type	REP-##
ReceiverCostCenter	PROD-##

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Unit7: DailyPostingsinManagementAccounting AC040

Foryourentrydate,transferthetimesheetdataaccordinglytoManagement

Accountingonly. Use10##,thepersonnelnumberofyouremployee,forthe

selection. MakeanoteoftheManagementAccountingdocumentnumber.

a) Choose Accounting → Controlling → Cost Center Accounting →

ActualPostings→TimeSheet→Transfer→Accounting.

b) Enter the following data.

Field Value or Action

Personnel Number 10##

Date today

Posting Date today

c) Choose Execute.

The system displays a log with a message informing you that a

document was posted.

3. RuntheCostCenters: Actual/Plan/Variancereportforthecurrentperiod

andplanversion0. ExecutethereportfortheservicecostcenterSERV-##.

OpentheCostCenters: Actual LineItemsreport for theallocationcost

element615000anddrilldowntothesourcedocument.

a) Choose Accounting → Controlling → Cost Center Accounting →

Information System → Reports for Cost Center Accounting →

Plan/ActualComparisons→CostCenters: Actual/Plan/Variance.

b) Enter the following data.

Field Value or Action

Controlling Area 1000

Fiscal Year current fiscal year

From Period current period

To Period current period

Plan Version 0

Or Value(s) SERV-##

c) Choose Execute.

d) Double-clickthereportlineforcostelement615000. Double-clickthe

Cost Centers: Actual Line Itemsreport. Double-click the lineitem

with a quantity of 8.

Continued on next page

244

Field	Value or Action
Personnel Number	10##
Date	today
Posting Date	today

Field	Value or Action
Controlling Area	1000
Fiscal Year	current fiscal year
From Period	current period
To Period	current period
Plan Version	0
Or Value(s)	SERV-##

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AC040 Lesson: Actual Postings in OverheadManagement Accounting

Task 4:

Post entries against a budget.

1. Enteranoriginalbudgetforthecurrentfiscalyearforyourtradefairorder

(seethedatasheetfortheordernumber). Specifyabudgetof10000.

a) Choose Accounting→Controlling→InternalOrders→Budgeting

→ Original Budget → Change.

b) IntheOrderfield,enterthenumberofyourtradefairorder. Choose

Enter.

c) Enter 10000 for your order budget for the current fiscal year and

the overall value. Choose Save.

2. Make surethe trade fair order is released.

Note: Beforeyoucanpostactualcoststoyourtradefairorder,you

must makesurethat the order isreleased.

a) ChooseAccounting→Controlling→InternalOrders→MasterData

→SpecialFunctions → Order→Change.

b) EnteryourordernumberandchooseMasterData.

c) Go to the Control Data tab.

Iftheorderhasnotbeenreleased,chooseRelease(locatedtotherightof

theSystemStatusfield). ThestatuschangesandisnowRELorreleased.

d) Save the order.

3. EnteraG/Laccountposting,withtodayasthedate,forthepurchaseofraw

materialsforcompanycode1000incurrencyEUR.Enteradebitamountof

9800forG/Laccount400000(inputtaxcodeV0)andassignthepostingto

your trade fair order.

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Unit7: DailyPostingsinManagementAccounting AC040

SpecifythattheoffsettingcreditistobemadetoG/Laccount113100. Post

thedocumentandnotethebudgetwarningmessage.

a) ChooseAccounting →FinancialAccounting→GeneralLedger →

Posting →EnterG/L Account Document.

b) Enter the following data.

Field Value or Action

Document Date today

Company Code 1000(ifaskedbysystem)

Currency EUR

G/L Account 400000 infirst row

D/C Debit

AmountinDocumentCurrency 9800

Tax Code V0

Order your tradefair order

G/L Account 113100

D/C Credit

AmountinDocumentCurrency 9800

c) Choose Enter. Choose Post.

d) Note the budget warning message.

ChooseEntertoclearthewarningmessage.

e) RemainintheG/LAccountPostingscreenforthenextexercisestep.

The warning message indicates that your order budget is almost

exhausted.

4. Enter one more G/L account postings, with today as the date, for the

purchaseofrawmaterialsforcompanycode1000incurrencyEUR.Enter

adebitamountof1000for G/Laccount400000andassignthepostingto

yourtradefairorder. SpecifythattheoffsettingcreditistobemadetoG/L

account113100. Postthedocumentandnotethebudgetwarningmessage.

Continued on next page

246

Field	Value or Action
Document Date	today
Company Code	1000(ifaskedbysystem)
Currency	EUR
G/L Account	400000 infirst row
D/C	Debit
AmountinDocumentCurrency	9800
Tax Code	V0
Order	your tradefair order
G/L Account	113100
D/C	Credit
AmountinDocumentCurrency	9800

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AC040 Lesson: Actual Postings in OverheadManagement Accounting

Postanother1000EURtoyourorder. Howdoesthesystemreact?

a) Choose Accounting→FinancialAccounting→GeneralLedger →

Posting →EnterG/L AccountDocument.

b) Enter the following data.

Field Value or Action

Document Date today

G/L Account 400000 infirstrow

D/C Debit

AmountinDocumentCurrency 1000

Tax Code V0

Order your trade fair order

G/L Account 113100

D/C Credit

AmountinDocumentCurrency 1000

c) Choose Enter. Choose Post.

d) Note the budget warning message.

ChooseEnterto clearthewarning message.

The warning message indicates that your order budget has been

exceededforthecurrentfiscalyear. Ifyoutrytopostanotheramount

of 1000, thesystemdisplaysanerrormessage.

5. Review the e-mail messages.

Note: Youreceivemessagesonlyif youhaveentered yourself as

thebudgetmanagerinCustomizing. Theinstructorwilldisplaythe

e-mailmessagesthatwereautomaticallyissuedbytheavailability

control settings.

a) Toviewthee-mailmessages,chooseOffice→Workplace→Inbox.

b) Choose Unread Documents.

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Field	Value or Action
Document Date	today
G/L Account	400000 infirstrow
D/C	Debit
AmountinDocumentCurrency	1000
Tax Code	V0
Order	your trade fair order
G/L Account	113100
D/C	Credit
AmountinDocumentCurrency	1000

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Unit7: DailyPostingsinManagementAccounting AC040

Lesson Summary

You should now be able to:

• Post ManagementAccountingrepostingdocuments

• Explainthepurposeof adirectactivityallocation

• Post a direct activity allocation

• Explain thepurpose of entering time sheets

• Describethesteps for processing time sheets

• Set up a budget for an internal order

• Postdocumentstoaninternalordertodemonstratetheeffectsofavailability

control

• DescribehowExecutionServicesisusedtopostdocuments

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AC040 Lesson: Postings for Make-to-Stock Production

Lesson: Postings for Make-to-Stock Production

Lesson Overview

This lesson introduces typical postings using lot-size-based, make-to-stock

production as anexample. You will learn howto createaproduction order for

manufacturingapumptostockandhowtoposttransactionstotheorder.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Create a production order

• Postthedocumentsnecessaryforenteringtheconsumptionofmaterialand

activities

• Postthedocumentsnecessaryforenteringallotherproductioncosts

Business Example

Becauseyourcompanymanufacturesmaterialsorproductstostock,youneedto

learnhowtoenterandmanageproductioncosts. Youwanttolearnthedifferent

waystoanalyzethecosts: bylotsize,byperiod,orbysalesorder.

Analyzing Production Costs

Productionordersareusedtoenterproductioncostsformaterialsorproducts.

Youcan analyze production costs inthree ways:

• By lot size using Product Cost by Order

• By period using Product Cost by Period

• BysalesorderusingProductCostbySalesOrder

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Unit7: DailyPostingsinManagementAccounting AC040

Figure 107: Product Cost Accounting

Product Cost by Order relates to the lot-oriented production of goods and

services, whichmeansthattheviewisalwayssetonafixedquantity(lotsize).

Youcanalsodisplaycostsinreportingforaspecificperiod.

Figure 108: Product Cost by Order

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AC040 Lesson: Postings for Make-to-Stock Production

An example of this production is order-related production using a production

order for a specific quantity, which is manufactured and then delivered to the

warehouse. Sales orders are also lot-size-related because they are created for

specific quantities.

For each production order, you can:

• Calculate planned and actual costs.

• TransferactualcoststootherobjectsintheSAPsystem.

• Analyze planned and actual costs.

When using Product Cost by Order, you can:

• Determinewhichcostshavenotyetbeensettledtoproductionorders, and

transfertheperiod'sworkinprogressforeachordertoFinancialAccounting

and Profitability Analysis.

• Determineanyproductionvariancesthatoccurredforeachorderandtransfer

thesevaluesascostsfortheperiodtoProfitabilityAnalysis.

• Determine scrap costs and transfer them periodically to Profitability

Analysis.

In contrast to Product Cost by Order where costs are analyzed according to

lots,ProductCost byPeriodallowsyoutoanalyzecostsbyperiod. Costsare

collectedandanalyzedoveraspecifictimeperiodusingaproductcostcollector.

By using a product cost collector, you can collect product costs regardless of

theproductiontype. Productioncostscanbecollectedinthesameproductcost

collectorforeachperiodregardlessoftheproductionenvironment(order-related

production, processmanufacturingormassproduction).

Product Cost by Periodrelates to the time-oriented production of goods and

services. Theviewisalwayssetonafixedamountoftime(period).

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Unit7: DailyPostingsinManagementAccounting AC040

Figure 109: Product Cost by Period

Anexampleoftime-orientedproductionisperiodicproductionusingaproduct

costcollector(forexample,massproduction),whereitisnotpossibletoentera

productionquantity. Aninternalorderorprojectcanalsobeperiodicbecauseit

doesnotgenerallyrelatetoafixedquantityofgoodsorservices.

The following apply for mass production:

• The planned requirements for mass production are normally generated

automatically by material requirements planning (MRP); however, the

requirementscanalsobecreatedmanually. Productionplanningandcontrol

usesplannedordersforcapacityrequirementsplanningandleveling.

• Incontrasttoorder-relatedproduction,plannedordersarenotconvertedand

productiontakesplaceusingtheplannedorders,whichadoptalllogistical

functions. A cost object is opened to record cost postings; it does not,

however, containalotsize. Thecostobject isvalidforafixedamountof

time(setbytheuser)andisperiodicallyclosedforcostcontrollingpurposes.

You can use the same cost object in the following period, and, in certain

cases, throughoutthecompleteproduct lifecycle.

ProductCostbySalesOrderrelatestotheproductionofgoodsandservicesfor

a specificcustomer requirementknownatthetimeof production. Salesorders

alwaysrefertoaspecificquantity. Youcan,however, choosewhetherthesales

ordershouldalsobeacostobject(sales-order-relatedproductionwithsalesorder

controlling) or whether it transfers the requirement to Logistics only and is

notrelevantfor Controlling(sales-order-relatedproductionwithoutsalesorder

controlling).

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AC040 Lesson: Postings for Make-to-Stock Production

Figure 110: Product Cost by Sales Order

The following are examplesof sales-order-related production with sales order

controlling:

• Manufacturingaproductwherethecostsandrevenuesaretobeanalyzedat

sales order level

• Providing a service whose costs are credited to a sales order and whose

revenuesarepostedusingabillingdocumentoraresourcerelatedbilling

document

Product Cost by Sales Order is especially suited to complex make-to-order

environments. A sales order can be combined with a project for particularly

complexmake-to-ordersituations(customerprojectproduction).

Using Product Cost by Sales Order, you can:

• Calculateandanalyzeplannedandactualcostsandrevenuespersalesorder

item.

• Calculatethevalueofyourstockforsemifinishedandfinishedproducts.

• Transfer data to Financial Accounting

• Transfer datatoProfitabilityAnalysis(CO-PA).

• TransferdatatoProfitCenterAccounting(EC-PCA).

Monitoring Production Costs

InProductCostControllingatorderlevel,productionordersarethecostobjects.

The costs debited to the orders are normally analyzed and settled in lots. This

meansthatvariancescanbeanalyzedonlyafterthewholeproductionquantityhas

been delivered to the inventory.

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Unit7: DailyPostingsinManagementAccounting AC040

Figure 111: Controlling at Order Level

ProductCost Controllingatorderlevelenablesyouto:

• Calculateandanalyzetheplan,targetandactualcostsforproductionorders

and process orders

• Calculatetheworkinprocess(WIP)usingactualcosts

• Calculate and analyze variances

• TransferdatatoFinancialAccounting,ProfitabilityAnalysis,ProfitCenter

Accounting, andActualCosting/MaterialLedger.

When you create a production order, preliminary costing can be carried out

automaticallytocalculatetheplannedcostsoftheorder.

Actual costsareincurred whenrawmaterialsfrom thewarehouseand activity

typesfromcostcentersareconsumed. Youcanalsopostprimarycostsdirectlyto

theproductionorder. Theordercanalsobedebitedwithincurredoverheads. You

canpostprocesscostsbyusingatemplatetoallocateprocessquantities.

Because the different types of actual cost are posted to the production order

simultaneouslywiththeconsumptionofmaterialsorservices,youcandisplayand

analyzethecostsfortheproductionorderatanytime.

Whenfinishedgoodsaredeliveredtothewarehouse,theinventoryvalueofthe

warehouse isdebited and theorder is credited.

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AC040 Lesson: Postings for Make-to-Stock Production

Figure 112: Controlling at Product Level

To track costsat theproductlevel, youcreateaproduct cost collectorfor each

product. A product cost collector is a cost object in Product Cost by Period

thatcollectstheactualcostsincurredduringtheproductionofamaterialineach

period. Whenyouuseaproductcostcollector,theproductisthemaincostobject.

Productcostcollectorscanbeusedinanyproductionenvironment. Thismeans

that actual costs can be collected on product cost collectors in order-related

production,processmanufacturing,orrepetitivemanufacturing.

Actualcostscanbeallocatedtoandfromproductcostcollectorsasfollows:

• DirectlythroughG/LaccountpostingsinFinancialAccounting

• ThroughtransactionsinLogistics(suchasgoodsissuesorconfirmations)for

manufacturingorders(productionordersorprocessorders)

Example: Goods issues for a production order or reporting point

confirmationsinrepetitivemanufacturingdebittheproductcostcollector

withactualcosts. Goodsreceivedfromproductioncredittheproductcost

collector.

Youcanseetheactualcostsonproductcostcollectorsintheinformationsystem

at any time.

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Unit7: DailyPostingsinManagementAccounting AC040

During period-end closing, you can:

• Allocateprocesscoststoproductcostcollectorsusingtemplates

• Revaluate activities with actual prices

• Determineoverheadcostsforproductcostcollectors

• Calculatethevalueoftheunfinishedgoods(workinprocess)fortheperiod

using target costs

• Calculate the variances for the period

• Allocatetheworkinprocessandvariancestootherapplicationcomponents

Typical Activities in Cost Object Accounting

Although the activity output processes differ from enterprise to enterprise or

amongdifferent industrieswithregardstologistics, they areall similar for the

purposes of controlling. Regardless of the activity output (product or service,

for example), preliminary costing, simultaneous costing, and final costing are

alwayspartoftheprocess. ProductCostControllingcan,therefore,beregarded

asatoolboxcontaining many cost objectsandfunctions. You choose themost

appropriatecostobjectandfunctionsaccordingtoyourcostaccountinggoalsand

thedata(quantitystructures)thatyoucanprovide. Theresultisyourcostobject

accounting for the analyzedactivityoutput. You might chooseadifferent cost

objectforanotheractivityoutput(productgrouporservice,forexample),inwhich

case the scenario would be different.

Figure 113: Typical Activities in CostObjectAccounting

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AC040 Lesson: Postings for Make-to-Stock Production

Regardlessofthescenario that you want tohave, thebasicstepsare alwaysas

follows:

1. Selectthecostobjectsthataremostappropriateasfarastheirfunctionsor

integration are concerned.

Note: Youcanusemanyofthesecostobjectsincombination,for

example,productionorderwithsalesorderorcustomerprojectwith

assigned networksandproductionorders.

2. Calculatethecostsandsavethesecostsasplanvaluesonthecostobject.

Note: If the cost object has Created (CRTD) status, it must be

releasedbeforeyoucanmakeactualpostingstoit.

3. Withdrawtherequiredmaterials(possiblywithreferencetoabillofmaterial)

from the warehouse.

Note: Thesequenceoftheactualpostingsisnotpredefined;instead,

itisderivedfromthebusinesstransactions.

4. Purchasedexternalactivityorexternallyprocuredgoodscanresultingoods

andinvoicereceiptsthatareassignedonthecostobject.

5. Theactivityoutputconsumesinternalactivitiesfromcostcenters. Youcan

postthisactivityoutputmanuallywiththetimesheetorconfirmations.

6. Allocateoverheadratesandprocessesasperiodictransactions.

7. If products are completed, they can be delivered to the warehouse. This

credits the cost object accordingly.

8. Attheendoftheperiod,determineWIP,calculateaccrualonthecostobjects,

and/orcalculatevariance(finalcosting),dependingonthecostobjecttype.

9. At the endof the period, settle thecost object.

These basic steps are always carried out in a similar way for each cost object,

and can be seen as the core process.

Using Production Orders

Forthemanufactureofmaterialsorproducts,productionordersareusedtoenter

productioncosts. Dependingontheproductionprocess,variousproductionorder

types can be used.

You will use order-related production as the production process. Becauseyou

wanttoderivethequantitystructurefrombillsofmaterial(BOMs)androutings,

youdecidetouseManufacturingproductionordersasthecostobjects.

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Unit7: DailyPostingsinManagementAccounting AC040

Figure 114: Process Flow: Order-Related Manufacturing

Thisfigureshowsthetypicalprocessflowfororder-relatedproduction. Afewof

the steps are described here:

• Order request: The order request can come from Sales & Operations

Planning(SOP)orbebasedonanexternalrequest. YoucantransfertheSOP

datatotheproductionplan. Theplanningruncangenerateaplannedorder

thatcanthenbeconvertedtoaproductionorder.

• Availability check: During theplanning run, the system also checksthe

availabilityoftherequiredrawmaterialsandsemifinishedproducts. Ifnot

enough materialsare available, the system can createadditional planned

ordersthatcanthenbeconvertedtoproductionorders,purchaserequisitions,

or purchase orders.

• Ordercreation: Whentheorderiscreated, apreliminarycostestimateis

generated(althoughnotalways,suchasinrepetitivemanufacturing),which

isusedtocalculatetheplannedcostsfortheorder. Theplannedcostscan

be updated if the order is changed.

• Order release, material withdrawal, confirmation, and shop paper

printing: Actual costs can be assigned to the order after it is released.

Actualcostsareincurredwhenmaterialiswithdrawnfortheorderandwhen

confirmationsaregeneratedtodocumenttheconsumptionofactivitytypes.

Youcanalsopostprimarycostsdirectlytotheproductionorder. Whenthe

orderisreleased,shoppapersareprintedfortheshopfloor.

• Delivery to stock: After the production process is complete, the work

inprocessisdeliveredtostock. Partialdeliveriesarepossibleatanytime

during production.

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AC040 Lesson: Postings for Make-to-Stock Production

Figure 115: Delivery to Stock

Afterfinaldelivery,allcostsremainingontheorderareallocatedtoinventoryor

toapricedifferenceaccount. Theorderisthenfullycredited.

Ifthepricecontrolindicatorinthematerial'smasterrecordissettoSforstandard

price,thedifferencebetweentheactualcostsandthecreditpostingsforinventory

receiptsischargedto a pricedifferenceaccount. Thisrecalculates the moving

averagepriceand updatesit forstatisticalpurposes.

Ifthepricecontrolindicatorinthematerial'smasterrecordissettoVformoving

averageprice,thedifferencebetweentheactualcostsandthecreditpostingsfor

inventoryreceiptsischargedtothematerialstockaccount. Thisrecalculatesthe

totalwarehousestockvalueandthemovingaverageprice.

If, at thetimeofsettlement, thewarehousestockislessthantheorder quantity

becausegoodswereissuedinthemeantime,thefollowingeventstakeplace:

• Thecostsfortheremainingwarehousequantityarepostedtothematerial's

stock account.

• Theremainingcostsareautomaticallypostedtoapricedifferenceaccount.

Ifthematerialledgerisactive, thedeliveryisalsopostedtothematerialledger

andcanthenbeusedtocalculateanactualmaterialpriceattheendoftheperiod.

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Unit7: DailyPostingsinManagementAccounting AC040

Menu Paths for Make-to-Stock Production

Action Menu path

Analyzeproductionorder Accounting→Controlling→ProductCost

Controlling → Cost Object Controlling →

ProductCostbyOrder→InformationSystem

→ Reports for Product Cost by Order →

DetailedReports→ForOrders

Confirm completion of an Logistics → Production → Shop Floor

activity Control → Confirmation → Enter → For

Operation → Time Ticket

Createproductionorder Logistics → Production → Shop Floor

Control→Order→Create→WithMaterial

EnterapostingtoaG/Laccount Accounting → Financial Accounting →

GeneralLedger→DocumentEntry→Enter

G/L Account Document

Post a goods issue Logistics → Materials Management →

InventoryManagement→GoodsMovement

→ Goods Issue

Postagoodsreceipt Logistics → Materials Management →

InventoryManagement→Goodsmovement

→ GoodsReceipt→Other

Reviewactualcostsposted Accounting→Controlling→ProductCost

Controlling → Cost Object Controlling →

ProductCostbyOrder→InformationSystem

→ Reports for Product Cost by Order →

DetailedReports→ForOrders

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Action	Menu path
Analyzeproductionorder	Accounting→Controlling→ProductCost Controlling → Cost Object Controlling → ProductCostbyOrder→InformationSystem → Reports for Product Cost by Order → DetailedReports→ForOrders
Confirm completion of an activity	Logistics → Production → Shop Floor Control → Confirmation → Enter → For Operation → Time Ticket
Createproductionorder	Logistics → Production → Shop Floor Control→Order→Create→WithMaterial
EnterapostingtoaG/Laccount	Accounting → Financial Accounting → GeneralLedger→DocumentEntry→Enter G/L Account Document
Post a goods issue	Logistics → Materials Management → InventoryManagement→GoodsMovement → Goods Issue
Postagoodsreceipt	Logistics → Materials Management → InventoryManagement→Goodsmovement → GoodsReceipt→Other
Reviewactualcostsposted	Accounting→Controlling→ProductCost Controlling → Cost Object Controlling → ProductCostbyOrder→InformationSystem → Reports for Product Cost by Order → DetailedReports→ForOrders

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AC040 Lesson: Postings for Make-to-Stock Production

Exercise 12: Postings in a Make-to-Stock

Environment

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Createaproductionorderandanalyzethepreliminarycosting

• Performtypical postingsto aproductionorder

Business Example

Your company produces a particular material. The logistics process involves

make-to-stock manufacturing using BOMs, routings, and production orders.

Becauseyourcompanywantstobaseproductiononlotsizes,youdecidetouse

ProductCostbyOrderinManagement Accounting.

Task 1:

Ensurethatyouhaveenoughwarehousestockforyourconsumptionmaterials.

Note: Youuseseveralmaterialsfromthewarehousetomanufactureyour

product. Normally,whenpurchasingthesematerials,youdecidebetween

in-houseproductionorexternal procurement.

Toshortentheprocurementtransaction,usemovementtype561toposta

goodsreceiptwithoutreferencetoapurchaseorder.

1. Createagoodsreceiptininventorymanagement. Entermovementtype561,

plant 1000 and storage location 0001.

On the following screen, enter materials R-B1##, R-B2##, R-B3##, and

R-B4##. Enterreceiptof300piecesforeachmaterial.

Hint: Tolimittheworkyouhavetodo, onthelistscreenchoose

OtherGoodsReceipts→ Createwith Reference →To BOM and

entermaterialR-F1##andthequantity300.

Post the goods receipt.

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Unit7: DailyPostingsinManagementAccounting AC040

Task 2:

Create a production order. Make sure that the data appears automatically as

default data in the order.

1. Fromthelogisticsmenuforproductioncontrol, createaproductionorder

formaterialR-F1##inplant1000. TheproductionordertypeisPP01. The

productionlotsizeis100pieces. Usethelastworkingdayofthismonthas

the finish date.

Hint: YoucouldalsouseCurrentDateastheschedulingtype.

2. MakesurethatthecomponentswerecopiedfromtheBOMtotheproduction

order. Makesurethattheoperationswerecopiedfromtherouting.

Hint: Gotothecomponentoverviewtocheckthecomponents. Go

totheoperationoverviewtochecktheoperations.

3. From theproduction order header, review the control information. What

are the relevant fields for costing?

4. Checkthesettlementrule. Whatwasdefinedasthereceiver?

5. Releasetheproductionorderandthensaveit. Makeanoteoftheproduction

order number on your data sheet.

Toreleasetheorder,chooseReleaseOrder. Tosavetheorder,chooseSave.

Task 3:

Analyze a production order.

1. FromtheinformationsystemofProductCostbyOrder,displaythedetailed

reportfororders. Analyzeyourproductionorder(createdinthefirsttask,

Createaproductionorder)withtheCostTrendlayout(1SAP02).

ChangethelayoutbyinsertingtheCostElementfieldaftertheOrigin(Text)

field. Save this layout as GR## and user-specific as your future default

setting.

Note: Entercontrollingarea1000indialogbox.

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AC040 Lesson: Postings for Make-to-Stock Production

Task 4:

Post a goods issue.

1. From inventory management, post the goods issue for the material

componentsreservedfortheorder. Usemovementtype261,plant1000and

storagelocation0001. Referencethereservationlist. Enterthenumberof

theproductionorderyoucreatedinthefirsttask. Transferallthereserved

materialsandchangethequantityofthegoodsissuefortheseconditemfrom

100 to 101 pieces. Post the goodsissue.

Note: ChooseEntertoclearanywarningmessagesthatmightbe

displayed.

Task 5:

Analyze a production order.

1. Fromtheinformationsystemof Product CostbyOrder, openthedetailed

reportforordersandanalyzeyourproductionorderfromtask1withyour

layout, GR##.

Note: Thereportshouldshowdifferentresultsnow.

Task 6:

Confirm completion of an activity.

1. Go to the Production Control menu. Confirm the progress or partial

completion, based on the time ticket, for the last operation (70) of the

production order.

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Unit7: DailyPostingsinManagementAccounting AC040

Confirm only 40 finished products without any scrap, but increase the

proposedactivityquantities(executiontimes)byapproximately10%(you

arechangingtheactivityquantitiesintentionallytocreateavariance).

Note: After each operation, shop floor control can confirm

completion torecord the output quantitiesand theactual activity

quantities consumed by theoperation.

Because this is a milestone operation, the previously executed

operationsareconfirmedautomaticallyusingtheplannedexecution

times adjusted for the actual confirmed quantity (target = actual

confirmation).

Whenaconfirmationisentered,thesystemcanexecuteautomatic

goodsmovementtransactions. TheroutingformaterialR-F1##was

maintained so that thesystem automaticallyprocessesthe goods

receiptforthefinishedproductwhenthelastoperationisconfirmed.

Thesematerialmovementtransactionscreateacreditpostingonthe

production order.

Task 7:

Review actual costs posted.

1. Review the actual costs posted to the production order because of the

confirmation. Additional actual costs should have been incurred by the

production activities and a creditposting should have been made for the

deliveredquantityof40pieces. Fromthemenu,displaythedetailedreport

with your layout, GR##.

Task 8:

Post primary costs.

1. EnteraG/Laccountpostingforthepurchaseandimmediateconsumptionof

materialforcompanycode1000intheEURcurrency. Enteradebitamount

of500forG/Laccount410000(taxcodeV0)andassignthepostingtoyour

productionorderfromtask1. Specifythattheoffsettingcreditistobemade

to G/L account113100. Post thedocument.

Note: Additional costs were incurred for the production order

in addition to the costs for the normal production activities and

goods issue transactions. The additional costs were incurred by

anunexpectedexternalservice, whichwasnecessarytocomplete

production. You must post primary costs directly to the order in

Financial Accounting.

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AC040 Lesson: Postings for Make-to-Stock Production

Task 9:

Review actual costs posted.

1. Check the actual costs that were posted to the production order by the

FinancialAccountingposting. Fromthemenu, displaythedetailedreport

with your layout, GR##.

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Unit7: DailyPostingsinManagementAccounting AC040

Solution 12: Postings in a Make-to-Stock

Environment

Task 1:

Ensurethatyouhaveenoughwarehousestockforyourconsumptionmaterials.

Note: Youuseseveralmaterialsfromthewarehousetomanufactureyour

product. Normally,whenpurchasingthesematerials,youdecidebetween

in-house production or externalprocurement.

Toshortentheprocurementtransaction,usemovementtype561toposta

goodsreceiptwithoutreferencetoapurchaseorder.

1. Createagoodsreceiptininventorymanagement. Entermovementtype561,

plant 1000 and storage location 0001.

On thefollowing screen, enter materialsR-B1##, R-B2##, R-B3##, and

R-B4##. Enterreceiptof300piecesforeachmaterial.

Hint: Tolimittheworkyouhavetodo, onthelistscreenchoose

OtherGoodsReceipts→ Createwith Reference→ To BOM and

entermaterialR-F1##andthequantity300.

Post the goods receipt.

a) ChooseLogistics→MaterialsManagement→InventoryManagement

→Goodsmovement→GoodsReceipt→Other(NOTMIGO).

b) Enter the following data.

Field Value or Action

Movement type 561

Plant 1000

Storage location 0001

Choose Enter.

c) On the entry screen, choose Other Goods Receipts → Create with

Reference → To BOM.

d) EntermaterialR-F1##andthequantity300.

e) Post the goods receipt.

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266

Field	Value or Action
Movement type	561
Plant	1000
Storage location	0001

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AC040 Lesson: Postings for Make-to-Stock Production

Task 2:

Create a production order. Make sure that the data appears automatically as

default data in the order.

1. Fromthelogisticsmenufor productioncontrol, createaproductionorder

formaterialR-F1##inplant1000. TheproductionordertypeisPP01. The

productionlotsizeis100pieces. Usethelastworkingdayofthismonthas

the finish date.

Hint: YoucouldalsouseCurrentDateastheschedulingtype.

a) Choose Logistics→Production→ShopFloorControl→Order→

Create → With Material.

b) Enter the following data.

Field Value or Action

Material R-F1##

Production Plant 1000

Order Type PP01

c) Choose Enter.

d) IntheTotal Quantityfield,enter100pieces. Enterthelastworking

day of this month as the finish date.

e) Choose Enter.

2. MakesurethatthecomponentswerecopiedfromtheBOMtotheproduction

order. Makesurethattheoperationswerecopiedfromtherouting.

Hint: Gotothecomponentoverviewtocheckthecomponents. Go

totheoperationoverviewtochecktheoperations.

a) Choose Component Overview.

b) Choose Operation Overview.

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267

Field	Value or Action
Material	R-F1##
Production Plant	1000
Order Type	PP01

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Unit7: DailyPostingsinManagementAccounting AC040

3. From theproduction order header, review the control information. What

are the relevant fields for costing?

a) ChooseOrderHeader. Ontheheaderscreen,gototheControlData

tab.

ThefieldsthatarerelevantforthecostingareintheCostinggroupbox.

ThesefieldsareCostingVariantPlan,CostingVariantActual,Costing

Sheet,OverheadKey,ResultsAnalysisKey,andVarianceKey.

4. Checkthesettlementrule. Whatwasdefinedasthereceiver?

a) Choose Header → Settlement Rule.

MaterialR-F1##wasdefinedasthesettlementreceiver.

b) Go back to previous screen.

5. Releasetheproductionorderandthensaveit. Makeanoteoftheproduction

order number on your data sheet.

Toreleasetheorder,chooseReleaseOrder. Tosavetheorder,chooseSave.

a) Choose Release Order and choose Save.

Task 3:

Analyze a production order.

1. FromtheinformationsystemofProductCostbyOrder,displaythedetailed

reportfororders. Analyzeyourproductionorder(createdinthefirsttask,

Createaproductionorder)withtheCostTrendlayout(1SAP02).

ChangethelayoutbyinsertingtheCostElementfieldaftertheOrigin(Text)

field. Save this layout as GR## and user-specific as your future default

setting.

Note: Entercontrollingarea1000indialogbox.

a) ChooseAccounting→Controlling→ProductCostControlling→Cost

ObjectControlling→ProductCostbyOrder→InformationSystem→

ReportsforProductCostbyOrder→DetailedReports→ForOrders.

b) Entercontrollingarea1000 inthedialogbox.

c) Enter the production order number from the first task, choose

Cumulatedasthetimeframe,andthenexecutethereport.

d) Choose the Cost Trend layout (1SAP02).

e) ChangethelayoutbyinsertingtheCostElementfieldaftertheOrigin

(Text)field. SavethislayoutasGR##anduser-specificasyourfuture

default setting.

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AC040 Lesson: Postings for Make-to-Stock Production

Task 4:

Post a goods issue.

1. From inventory management, post the goods issue for the material

componentsreservedfortheorder. Usemovementtype261,plant1000and

storagelocation0001. Referencethereservationlist. Enterthenumberof

theproductionorderyoucreatedinthefirsttask. Transferallthereserved

materialsandchangethequantityofthegoodsissuefortheseconditemfrom

100 to 101 pieces. Post the goodsissue.

Note: ChooseEntertoclearanywarningmessagesthatmightbe

displayed.

a) ChooseLogistics→MaterialsManagement→InventoryManagement

→ Goods Movement → Goods Issue.

b) Enter the following data.

Field Value or Action

Movement Type 261

Plant 1000

Storage Location 0001

c) ChooseToReservationandenterthenumberoftheproductionorder

intheOrderfield. (Youcanalsoenterthereservationnumberinthe

Reservationfieldif youhavealready lookedit up intheproduction

order).

d) ChooseContinue. ChooseSelectAllandadopttheitems.

e) Change the quantity of the second item from 100 to 101. Post the

goods issue.

f) ChooseEntertoclearanywarningmessagesthatmightbedisplayed.

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269

Field	Value or Action
Movement Type	261
Plant	1000
Storage Location	0001

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Unit7: DailyPostingsinManagementAccounting AC040

Task 5:

Analyze a production order.

1. Fromtheinformationsystemof ProductCostbyOrder, openthedetailed

reportforordersandanalyzeyourproductionorderfromtask1withyour

layout, GR##.

Note: Thereportshouldshowdifferentresultsnow.

a) ChooseAccounting→Controlling→ProductCostControlling→Cost

ObjectControlling→ProductCostbyOrder→InformationSystem→

ReportsforProductCostbyOrder→DetailedReports→ForOrders.

b) Enter your production order number (created in task 1). Choose

Cumulatedasthetimeframeandexecutethereport.

c) If required, choose your layout, GR##.

Actualvaluesshouldbelistedforthecostelementsforthecomponents.

Task 6:

Confirm completion of an activity.

1. Go to the Production Control menu. Confirm the progress or partial

completion, based on the time ticket, for the last operation (70) of the

production order.

Continued on next page

270