AC040_EN_Col92_FV_Part_A4 (第9页) | ERP软件技术分享

第 291 页 / 共 455 页

AC040 Lesson: Postings for Make-to-Stock Production

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 quantitiesandtheactual 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 the system automatically processesthe goods

receiptforthefinishedproductwhenthelastoperationisconfirmed.

Thesematerialmovementtransactionscreateacreditpostingonthe

production order.

a) Choose Logistics → Production → Shop Floor Control →

Confirmation→Enter→ForOperation→TimeTicket.

b) Entertheordernumber. PressF4(valuehelp)intheOperationfield

and select 70. Choose Enter.

c) Choose Partial Confirmation. Enter40 astheyield toconfirm and

chooseEnter. Changethedefaultlabortimetobeapproximately10%

higher thanthetimeproposedbythesystem.

d) Save the confirmation.

Continued on next page

271

第 292 页 / 共 455 页

Unit7: DailyPostingsinManagementAccounting AC040

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##.

a) ChooseAccounting→Controlling→ProductCostControlling→Cost

ObjectControlling→ProductCostbyOrder→InformationSystem→

ReportsforProductCostbyOrder→DetailedReports→ForOrders.

b) Entertheproductionordernumberfromtask1,chooseCumulatedas

the time frame, and execute the report.

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

Actualvaluesshouldbedisplayedforthecostelementsoftheactivity

typesandcomponents,aswellasforthedeliverytothewarehouse.

Continued on next page

272

第 293 页 / 共 455 页

AC040 Lesson: Postings for Make-to-Stock Production

Task 8:

Post primary costs.

1. EnteraG/Laccountpostingforthepurchaseandimmediateconsumptionof

materialforcompanycode1000intheEURcurrency. Enteradebitamount

of500forG/Laccount410000(taxcodeV0)andassignthepostingtoyour

productionorderfromtask1. Specifythattheoffsettingcreditistobemade

toG/L account113100. Post the document.

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.

a) Choose Accounting→FinancialAccounting→GeneralLedger →

Posting →EnterG/L AccountDocument.

b) Enter the following data.

Field Value or Action

Document Date today

Currency EUR

G/L Account 410000

D/C Debit

AmountinDocumentCurrency 500

Tax Code V0

Order yourproductionordernumber

G/L Account 113100

D/C Credit

AmountinDocumentCurrency 500

c) Choose Enter. Choose Post.

Continued on next page

273

Field	Value or Action
Document Date	today
Currency	EUR
G/L Account	410000
D/C	Debit
AmountinDocumentCurrency	500
Tax Code	V0
Order	yourproductionordernumber
G/L Account	113100
D/C	Credit
AmountinDocumentCurrency	500

第 294 页 / 共 455 页

Unit7: DailyPostingsinManagementAccounting AC040

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##.

a) ChooseAccounting→Controlling→ProductCostControlling→Cost

ObjectControlling→ProductCostbyOrder→InformationSystem→

ReportsforProductCostbyOrder→DetailedReports→ForOrders.

b) EntertheordernumberfromtaskandchooseCumulatedasthetime

frame. Execute the report.

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

Actual values should be displayed for the cost elements of the

components,activitytypesandconsultantactivity, aswell asfor the

delivery to the warehouse.

274

第 295 页 / 共 455 页

AC040 Lesson: Postings for Make-to-Stock Production

Lesson Summary

You should now be able to:

• Create a production order

• Postthedocumentsnecessaryforenteringtheconsumptionofmaterialand

activities

• Postthedocumentsnecessaryforenteringallotherproductioncosts

275

第 296 页 / 共 455 页

Unit7: DailyPostingsinManagementAccounting AC040

Lesson: Posting Sales of Make-to-Stock Goods

Lesson Overview

Thislessonlooksathowsalesofmake-to-stockgoodsareenteredinthesystem

andwhathappenstoasalesorderasitisprocessedthroughbillingandposting

revenuestoProfitabilityAnalysisandProfitCenterAccounting.

Lesson Objectives

After completingthislesson, you will beable to:

• Createa salesorder for manufactured goods

• Postthedocumentsnecessaryforenteringthegoodsissue

• Use the billing function to post revenue for manufactured goods to

Profitability Analysis

Business Example

After selling goodsto acustomer, you want toseehowasalesorder isused to

deliver and bill the sold goods. You also want to use Profitability Analysis to

comparetherevenueswiththecostsformanufacturingandsellingtheproduct.

Selling Goods

A sales order is used to sell your manufactured pumps from the warehouse.

Becausethesale(showninthefigurebelow)doesnotrepresentanactivityoutput,

it iscompletedusingasalesorderlineitemthatisnot acostobject (controlled

using Customizing settings). This means that costs and revenues cannot be

assignedtothissalesorderitem(item10isnotacostobject).

Figure 116: Selling Goods and Services

276

第 297 页 / 共 455 页

AC040 Lesson: Posting Sales of Make-to-Stock Goods

Steps in Sales Order Processing

InanefficientorderprocessingsystemsuchassalesordermanagementinSAP,

allactivitiesrelatedtothecustomer areintegrated. Insalesordermanagement,

documentsareintroducedthroughaworkflowandareinterlinkedwitheachother.

Theworkflowstartswiththeprocessesbeforetheactualsale,andendswhenthe

customer'spayment for the goodsis processed.

Figure 117: Steps in Sales Order Processing

Theseprocessesarebasedonelectronicdocuments,andeachdocumentislinked

to the document that precedes or follows it in the workflow. The documents

helpyouandyourcustomersmanagesalesordersmoreeasily. Todisplaythese

documentsdirectlyfromthesalesorder,chooseDisplaydocumentflow.

Tostarttheorderprocessingworkflow,youcreateasalesdocument. Thesales

ordercanbeprecededbyacustomerinquiryandquotation. Whenthecustomer

pays, youpostthepayment inFinancial Accounting.

277

第 298 页 / 共 455 页

Unit7: DailyPostingsinManagementAccounting AC040

Figure 118: TransferringSales OrderReceipts to CO-PA

Youcanvaluateincomingsalesorders(asexpectedrevenues)andtransferthem

fromsalesordermanagementtoProfitabilityAnalysis(CO-PA)toenablepossible

profitstobeanalyzedatanearlystage. Thisenablesyoutocreatereportsthatin

turnenableyoutoanalyzecontributionmarginsbasedonthesalesordersreceived.

Figure 119: Delivery and Billing

278

第 299 页 / 共 455 页

AC040 Lesson: Posting Sales of Make-to-Stock Goods

WhendataispostedtoFinancialAccounting, itistransferredtoaccount-based

CO-PAatthesametime. Thismeansthatwhenaccountingdocumentsforgoods

issuesandbillingarecreated, thesystemgeneratescorrespondinglineitemsin

CO-PA.AlineitemiscreatedforeachcostandrevenueelementinCO-PA.The

numberofthesereceivinglineitemsisthesameasthenumberpostedinFinancial

Accounting. No line items are created for incoming orders here because such

ordersdonottriggerpostingsinFinancialAccounting.

Thevaluesin account-basedCO-PAareassigned to profitabilitysegmentsand

saved inthecostor revenueelement specifiedinmaterialsmanagement(MM)

for goodsissuesorinsalesordermanagement for billingdocuments. Thedata

canbetransferredtoaccount-basedCO-PAonlyiftheG/LaccountinFinancial

Accounting is defined as a cost element or revenue element in Management

Accounting.

Revenuesandcostofgoodssoldarecalculatedwhenproductsaredeliveredand

when billing takes place.

• Whentheproductsaredeliveredtothecustomer, thestockisreducedby

the cost of goods sold. Adelivery document iscreatedwhentheproduct

is delivered.

• Whenthedeliveredproductsarebilled,thecompanycanseetherevenues

generated. A billing document iscreated when thecustomer is invoiced.

From the point of view of Management Accounting, billing takes place

when the revenue is settled.

A billing document usually completes a business transaction in sales order

management. The billing data is sent to Financial Accounting automatically,

wheretherevenueandreceivablespostingsaremadeatthesametime.

When the billing document is created, sales order management uses pricing

procedures to calculate all revenues, sales deductions, and other data (such as

standard costs), and stores this data in condition types. What happens next

dependsonwhetherthesalesorderisorisnotacostobject.

• Ifthesalesorderonwhichbillingisbasedisnotacostobject,thesecondition

typesareassignedtothevaluefieldsincosting-basedProfitabilityAnalysis

and are posted to CO-PA automatically.

• Ifthesalesorderonwhichbillingisbasedisacostobject,therevenuesare

assigned to the sales order.

Selling Goods with Sales Order Management

In the figure below, item 10 relates to a product that was produced in a

make-to-stockenvironment. Theproductionprocessiscontrolledbyaproduction

order,whichdeliversthefinishedgoodstounrestrictedwarehousestockforsaleat

a later time.

279

第 300 页 / 共 455 页

Unit7: DailyPostingsinManagementAccounting AC040

Figure120: SellingGoodsfromStockwithSalesOrderManagement

Because the sales order item is not acost object in this scenario, the revenues

will be transferred directly to Profitability Analysis (CO-PA) when thebilling

document is created.

Thecostofgoodssoldcanbecalculatedusingvaluation. Valuationcanaccessa

costestimatethathasalreadybeencreatedinProductCostPlanningandcopythe

calculatedcostofgoodsmanufacturedforthegoodssold.

Variancesbetween thecostof goodsmanufactured and the actual costsfor the

productionordercanbetransferredtoCO-PAduringproductionordersettlement.

Therevenuesgeneratedby thebillingprocesswill bepostedto thesalesorder

item. CostsandrevenuesaretransferredtoProfitabilityAnalysiswhenthecost

object is settled.

Note: Itispossibletoexecuteperiodicresultsanalysisforthecostobject.

Inthiscase,theresultsanalysisdata,notthepostedcostsandrevenues,is

transferred to CO-PA.

280

第 301 页 / 共 455 页

AC040 Lesson: Posting Sales of Make-to-Stock Goods

Menu Paths for Posting Sales of Make-to-Stock Goods

Action Menu path

Create sales order Logistics→Sales&Distribution→Sales→

Order → Create

Createbillingdocument Logistics→Sales&Distribution→Sales→

Order → Subsequent Functions → Billing

Document

Makeanactivityallocationfrom Accounting→Controlling→Product Cost

a cost center Controlling → Cost Object Controlling

→ Product Cost by Sales Order → Actual

postings → Activity and business process

allocation

Accesstheactual/planreportfor Accounting→Controlling→Product Cost

sales orders Controlling → Cost Object Controlling →

ProductCostbySalesOrder→Information

system→Reportsforproduct cost bysales

order→Detailedreports→forsalesorder

281

Action	Menu path
Create sales order	Logistics→Sales&Distribution→Sales→ Order → Create
Createbillingdocument	Logistics→Sales&Distribution→Sales→ Order → Subsequent Functions → Billing Document
Makeanactivityallocationfrom a cost center	Accounting→Controlling→Product Cost Controlling → Cost Object Controlling → Product Cost by Sales Order → Actual postings → Activity and business process allocation
Accesstheactual/planreportfor sales orders	Accounting→Controlling→Product Cost Controlling → Cost Object Controlling → ProductCostbySalesOrder→Information system→Reportsforproduct cost bysales order→Detailedreports→forsalesorder

第 302 页 / 共 455 页

Unit7: DailyPostingsinManagementAccounting AC040

282

第 303 页 / 共 455 页

AC040 Lesson: Posting Sales of Make-to-Stock Goods

Exercise 13: Processing Sales of

Make-to-Stock Goods

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Describetheprocessofsellinggoodsfromthewarehouseusingasalesorder

Business Example

Yourcompanyreceivesanorderfromacustomertodeliverpumps.

Task 1:

CreateasalesorderforthecustomerusingmaterialR-F1##asthefirstsalesorder

item.

1. Createastandardorder(OR)forsalesorganization1000(Frankfurt). Enter

10 asthesales channel and00asthedivision.

Thesold-topartyandship-topartyistheBeckerCompanyinBerlin(1000).

Thepurchaseordernumberis1000##. Thecustomerhasordered100pieces

ofmaterialR-F1##(pumps). ChooseEnter. Acceptthedefaultvalueforthe

schedulelineand transferthedeliveryproposal.

Note: Ifthesystemdoesnotautomaticallyperformanavailability

checkandgenerateadeliveryproposal,youcandoitmanuallyby

choosingDeliveryProposal(neartheMaterialfield).

2. Check thepricing conditions for the pumps.

Note: Tocheckthepricingconditions,selecttheitemandchoose

DisplayItemDetails(inlowerpartofthescreen).

3. Checktheaccountassignmentforthepumpstodisplaythesettlementrule

for settlement to Profitability Analysis. Save the sales order and make a

note of the document number.

Task 2:

Execute a delivery.

1. Executea delivery toship thepumps(from the salesorder created inthe

firsttask)tothecustomer. Deliverthegoodsfromshippinglocation1000

(Hamburg). Entertheselectiondateastwoweeksfromtoday. Enter0002as

the storage location and chooseEnter.

Continued on next page

283

第 304 页 / 共 455 页

Unit7: DailyPostingsinManagementAccounting AC040

Thedeliveryquantityis40pumps. Enterapickquantityof40piecesand

choose Post goods issue.

Note: Ifyoucannotenterapickquantity,youmustcreateatransfer

order:

1. SelecttheitemandchooseSubsequentFunctions→Create

Transfer Order.

2. On the next screen, enter 010 as the warehouse number,

selectActivateItem,Backgroundprocessing,andAdoptPick

Quantity 2.

3. ChooseEntertosavethetransferorder. Exitthetransaction.

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

of the delivery document number.

Task 3:

Bill the customer for the pumps and check the accounting documents that are

created.

1. After the goods are delivered, create the billing document for the sales

document item.

Note: Thedeliverydocumentnumberisadefaultvalueproposed

bythesystem. Ifthenumberisnotdisplayed, enteryourdelivery

document number (from previous task).

Makeanoteofthebillingdocumentnumberandthebillingdate.

2. Checkthedocumentscreatedforthebillingdocument.

Display the billing document. Go to the overview of the accounting

documentsandanalyzetheaccountingdocument,theprofitcenterdocument,

andtheprofitabilityanalysisdocument. Notethetransferredcharacteristics

andtheusedvaluefieldsfortheprofitabilityanalysisdocument.

284

第 305 页 / 共 455 页

AC040 Lesson: Posting Sales of Make-to-Stock Goods

Solution 13: Processing Sales of

Make-to-Stock Goods

Task 1:

CreateasalesorderforthecustomerusingmaterialR-F1##asthefirstsalesorder

item.

1. Createastandardorder(OR)forsalesorganization1000(Frankfurt). Enter

10 asthesales channel and00asthedivision.

Continued on next page

285

第 306 页 / 共 455 页

Unit7: DailyPostingsinManagementAccounting AC040

Thesold-topartyandship-topartyistheBeckerCompanyinBerlin(1000).

Thepurchaseordernumberis1000##. Thecustomerhasordered100pieces

ofmaterialR-F1##(pumps). ChooseEnter. Acceptthedefaultvalueforthe

schedulelineand transfer thedeliveryproposal.

Note: Ifthesystemdoesnotautomaticallyperformanavailability

checkandgenerateadeliveryproposal,youcandoitmanuallyby

choosingDeliveryProposal(neartheMaterialfield).

a) ChooseLogistics→Sales&Distribution→Sales→Order→Create.

b) Enter the following data.

Field Value or Action

Order Type OR

SalesOrganization 1000

DistributionChannel 10

Division 00

Choose Item Overview.

c) Enter the following data.

Field Value or Action

Sold-to Party 1000

Ship-to Party 1000

PurchaseOrderNumber 1000##

Material R-F1##

Order Quantity 100

d) Choose Enter.

The system creates a schedule line.

e) Choose Delivery Proposal to transfer the delivery proposal of the

system.

Continued on next page

286

Field	Value or Action
Order Type	OR
SalesOrganization	1000
DistributionChannel	10
Division	00

Field	Value or Action
Sold-to Party	1000
Ship-to Party	1000
PurchaseOrderNumber	1000##
Material	R-F1##
Order Quantity	100

第 307 页 / 共 455 页

AC040 Lesson: Posting Sales of Make-to-Stock Goods

2. Check thepricing conditions for the pumps.

Note: Tocheckthepricingconditions,selecttheitemandchoose

DisplayItemDetails(inlowerpartofthescreen).

a) Select the item row and chooseDisplay Item Details(in lower part

of the screen).

b) Go to the Conditions tab.

3. Checktheaccountassignmentforthepumpstodisplaythesettlementrule

for settlement to Profitability Analysis. Save the sales order and make a

note of the document number.

a) Choose Account Assignment.

b) Choose Save.

Task 2:

Execute a delivery.

1. Executea delivery toship thepumps(from the salesorder created inthe

firsttask)tothecustomer. Deliverthegoodsfromshippinglocation1000

(Hamburg). Entertheselectiondateastwoweeksfromtoday. Enter0002as

the storage location and chooseEnter.

Thedeliveryquantityis40pumps. Enterapickquantityof40piecesand

choose Post goods issue.

Note: Ifyoucannotenterapickquantity,youmustcreateatransfer

order:

1. SelecttheitemandchooseSubsequentFunctions→Create

Transfer Order.

2. On the next screen, enter 010 as the warehouse number,

selectActivateItem,Backgroundprocessing,andAdoptPick

Quantity 2.

3. ChooseEntertosavethetransferorder. Exitthetransaction.

Continued on next page

287

第 308 页 / 共 455 页

Unit7: DailyPostingsinManagementAccounting AC040

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

of the delivery document number.

a) OntheOrderCreation: InitialScreen, chooseOrder →Subsequent

Functions → Outbound Delivery.

b) Enter the following data.

Field Value or Action

Shipping Point 1000

Selection Date fourweeksfromtoday

Order Make sure your sales order

number appearshere

c) Choose Enter.

d) Enter0002asthestoragelocationandchooseEnter.

The delivery quantity is 40 pumps.

e) Enter40asthepickquantity. ChoosePostgoodsissue. Makeanoteof

the delivery document number.

Task 3:

Bill the customer for the pumps and check the accounting documents that are

created.

1. After the goods are delivered, create the billing document for the sales

document item.

Note: Thedeliverydocumentnumberisadefaultvalueproposed

bythesystem. Ifthenumberisnotdisplayed, enteryourdelivery

document number (from previous task).

Makeanoteofthebillingdocumentnumberandthebillingdate.

a) Choose Logistics → Sales & Distribution → Sales → Order →

SubsequentFunctions→BillingDocument.

b) Enteryourdeliverydocumentnumberifitisnotproposedasadefault

value. Choose Save.

c) Makeanoteofthebillingdocumentnumberandthebillingdate.

2. Checkthedocumentscreatedforthebillingdocument.

Continued on next page

288

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

第 309 页 / 共 455 页

AC040 Lesson: Posting Sales of Make-to-Stock Goods

Display the billing document. Go to the overview of the accounting

documentsandanalyzetheaccountingdocument,theprofitcenterdocument,

andtheprofitabilityanalysisdocument. Notethetransferredcharacteristics

andtheusedvaluefieldsfortheprofitabilityanalysisdocument.

a) Choose Billing Document → Display.

b) Enterthebillingdocumentnumber. ChooseAccountingOverview.

c) Go to the accounting document, profit center document, and

profitabilityanalysisdocumentbyclickingeachentry.

Intheprofitabilityanalysisdocument,youcanseethecharacteristics

and value fields. On the Characteristics tab page, you see the

transferred characteristics values.

OntheValueFieldstabpage,youseethelistofvaluefields. Choose

Next Page and Previous Page to display the data transferred to

profitability analysis for this sale.

d) Go back to the billing document.

289

第 310 页 / 共 455 页

Unit7: DailyPostingsinManagementAccounting AC040

Lesson Summary

You should now be able to:

• Createa salesorder for manufactured goods

• Postthedocumentsnecessaryforenteringthegoodsissue

• Use the billing function to post revenue for manufactured goods to

Profitability Analysis

290

第 311 页 / 共 455 页

AC040 Lesson: Postings for Processing Make-to-Order Services

Lesson: Postings for Processing Make-to-Order

Services

Lesson Overview

Thislessonlooksathowsalesofmake-to-orderservicesareenteredinthesystem

andwhathappenstoasalesorderasitisprocessed,includingbillingandposting

revenuestoProfitabilityAnalysisandProfitCenterAccounting.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Create a sales order for a service

• Postthedocumentsnecessarytoenteraninternalactivityallocation

• Use thebilling function in sales order management to post revenue for a

service to Profitability Analysis

Business Example

Aftersellingaservicetoacustomer,youwanttoseehowasalesorderisusedto

request,record,andbilltheservice. YoualsowanttouseProfitabilityAnalysisto

comparetherevenueswiththecostsofperformingtheservice.

Selling Services

Completingaservice,suchasacustomer-siteinstallation,isanactivityoutputthat

isassigneddirectlytothesalesorder. TouseManagement Accounting for this

salesorderitem, theitemmustbeopenedasacostobjectinCustomizing. This

meansthatthecostsandrevenuescanbeposteddirectlytothissalesorderitem

(item20isacostobject). Insteadofaddinganewitemtothesalesorder,youcan

createanewsalesorder. Theitemisthen10insteadof20.

291

第 312 页 / 共 455 页

Unit7: DailyPostingsinManagementAccounting AC040

Figure 121: Selling Services

Selling Services with Sales Order Management

Inthefigureabove,item20referstoaservicethatisprovidedatthecustomersite.

Thisserviceentailsinstallingthepumpsthatweresoldinsalesorderitem10.

292

第 313 页 / 共 455 页

AC040 Lesson: Postings for Processing Make-to-Order Services

Figure 122: Selling ServiceswithSalesOrderManagement

Inthiscase,thesalesorderitemisacostobject. Anorder-specificcostestimate

canexistforthecostobject. Inthiscase, itisasalesordercostestimatewhose

resultsaresavedasplannedvaluesforthesalesorder.

Costsincurredbyprovidingtheservicewillbeassigneddirectlytotheorderitem.

Examples of costsincurredincludecost center activitiesused, consumption of

materialsfromthewarehouse,orexternallyprocuredgoodsandservices.

Therevenuesgeneratedbythebillingprocesswillalsobepostedtothesalesorder

item. CostsandrevenuesaretransferredtoProfitabilityAnalysiswhenthecost

object is settled.

Note: Itispossibletoexecuteperiodicresultsanalysisforthecostobject.

Inthiscase,theresultsanalysisdata,notthepostedcostsandrevenues,is

transferred to CO-PA.

293

第 314 页 / 共 455 页

Unit7: DailyPostingsinManagementAccounting AC040

Menu Paths for Posting Sales of Make-to-Order Services

Action Menu path

Create salesorder Logistics→Sales&Distribution→Sales→

Order → Create

Createbillingdocument Logistics→Sales&Distribution→Sales→

Order → Subsequent Functions → Billing

Document

Makeanactivityallocationfrom Accounting→Controlling→ProductCost

a cost center Controlling → Cost Object Controlling

→ Product Cost by Sales Order → Actual

postings → Activity and business process

allocation

Accesstheactual/planreportfor Accounting→Controlling→ProductCost

sales orders Controlling → Cost Object Controlling →

ProductCostbySalesOrder→Information

system→Reportsforproduct cost bysales

order→Detailedreports→forsalesorder

294

Action	Menu path
Create salesorder	Logistics→Sales&Distribution→Sales→ Order → Create
Createbillingdocument	Logistics→Sales&Distribution→Sales→ Order → Subsequent Functions → Billing Document
Makeanactivityallocationfrom a cost center	Accounting→Controlling→ProductCost Controlling → Cost Object Controlling → Product Cost by Sales Order → Actual postings → Activity and business process allocation
Accesstheactual/planreportfor sales orders	Accounting→Controlling→ProductCost Controlling → Cost Object Controlling → ProductCostbySalesOrder→Information system→Reportsforproduct cost bysales order→Detailedreports→forsalesorder

第 315 页 / 共 455 页

AC040 Lesson: Postings for Processing Make-to-Order Services

Exercise 14: Postings for a Make-to-Order

Service

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Describethestepstoprocessthesaleofaservicebasedonasalesorder

Business Example

Your customer would like to have pumps installed at their site and submits a

requestforthisservice. Youneedtoentertheservicerequestinasalesorder.

Task 1:

Createasalesorderforthecustomer,usingR-SERVICEasthefirstsalesorder

item.

1. Createastandardorder(OR)forsalesorganization1000(Frankfurt). Enter

10 as the sales channel and 00 as the division. The Becker Company in

Berlin (1000) is the sold-to party and ship-to party. The purchase order

numberis1001##. Thecustomerorders50hoursofserviceR-SERVICE

(installation of pumps). ChooseEnter.

2. Atorderitemlevel,checktheaccountassignmentfortheservice. Display

therulefor settlement toProfitabilityAnalysis.

Note: Double-clicktheorder item numberto drilldownto order

item level.

3. Check thepricing conditions for the service.

Note: CostingvariantPC04shoulddisplayasthedefaultvalue. Use

R-SERVICE-99 as the base object.

Changethedefaultvaluesforcostingby10%. Savethecostingandreview

the conditions again.

Continued on next page

295

第 316 页 / 共 455 页

Unit7: DailyPostingsinManagementAccounting AC040

Task 2:

Completeadirectactivityallocationtothesalesorderforthecompletedservice.

Note: Aftertheyreturnfromthecustomersite,youremployeesnormally

report the completed activities directly in the Cross-Application Time

Sheet(CATS).Iftheyrecordtheactivitiesonlyonasheetofpaper,you

havetoenteradirectactivityallocationtothesalesorder.

1. Enteradirectactivityallocationfromcostcenter4230toyoursalesorder

item.

Allocate56hoursofactivitytype1421and12hoursofactivitytype1420to

your sales order item. Post theallocation.

2. Checkthevaluesandthelineitemsofthesalesorderusingtheplan/actual

report for sales orders.

Hint: Toaccesstheplan/actualreportforsalesorders,chooseCost

ObjectControlling→ProductCostbySalesOrderandaccessthe

report in the information system.

Task 3:

Bill the customer for the service.

1. Createthebillingdocumentforthesalesdocumentitem.

Note: Thesalesorder number isadefault valueproposedby the

system. If the number is not displayed, enter your sales order

number (from previous task).

Makeanoteofthebillingdocumentnumberandthebillingdate.

2. Checkthedocumentscreatedforthebillingdocument.

Display the billing document. Go to the overview of the accounting

documents and analyze the accounting document and the profit center

document.

3. Checkthevaluesandthelineitemsofthesalesorderusingtheplan/actual

report for sales orders.

Hint: Toaccesstheplan/actualreportforsalesorders,chooseCost

Object Controlling → Product Cost by Sales Order and access

thereport intheinformation system. Thisisthesamereport you

accessed earlier.

296

第 317 页 / 共 455 页

AC040 Lesson: Postings for Processing Make-to-Order Services

Solution 14: Postings for a Make-to-Order

Service

Task 1:

Createasalesorderforthecustomer,usingR-SERVICEasthefirstsalesorder

item.

1. Createastandardorder(OR)forsalesorganization1000(Frankfurt). Enter

10 as the sales channel and 00 as the division. The Becker Company in

Berlin (1000) is the sold-to party and ship-to party. The purchase order

numberis1001##. Thecustomerorders50hoursofserviceR-SERVICE

(installation of pumps). ChooseEnter.

a) ChooseLogistics→Sales&Distribution→Sales→Order→Create.

b) Enter the following data.

Field Value or Action

Order Type OR

SalesOrganization 1000

DistributionChannel 10

Division 00

Choose Item Overview.

c) Enter the following data.

Field Value or Action

Sold-to Party 1000

Ship-to Party 1000

PurchaseOrderNumber 1001##

Material R-SERVICE

Order Quantity 50

d) Choose Enter.

Thesystemcreatesalineitemfor theorder.

Continued on next page

297

Field	Value or Action
Order Type	OR
SalesOrganization	1000
DistributionChannel	10
Division	00

Field	Value or Action
Sold-to Party	1000
Ship-to Party	1000
PurchaseOrderNumber	1001##
Material	R-SERVICE
Order Quantity	50

第 318 页 / 共 455 页

Unit7: DailyPostingsinManagementAccounting AC040

2. Atorderitemlevel,checktheaccountassignmentfortheservice. Display

theruleforsettlement toProfitabilityAnalysis.

Note: Double-clicktheorder itemnumber to drill downto order

item level.

a) Choose Account Assignment.

b) Choose Settlement Rule.

c) Double-click the item.

d) ChooseProfitabilitySegmenttoseethecharacteristicsofProfitability

Analysis.

e) Go back to order item level.

3. Check thepricing conditions for theservice.

Note: CostingvariantPC04shoulddisplayasthedefaultvalue. Use

R-SERVICE-99 as the base object.

Changethedefaultvaluesforcostingby10%. Savethecostingandreview

the conditions again.

a) Select the service and choose Conditions.

b) Click the Costing icon.

CostingvariantPC04shoulddisplayasthedefaultvalue.

c) EnterR-SERVICE-99asthebaseobjectandchooseEnter. Increase

the default values by 10%.

d) Save the costing and review the conditions again on the order line

item level.

TheresultofthecostingwasincurredusingconditiontypeEK02.

e) Savethesalesorderandmakeanoteofthedocumentnumber.

Task 2:

Completeadirectactivityallocationtothesalesorderforthecompletedservice.

Note: Aftertheyreturnfromthecustomersite,youremployeesnormally

report the completed activities directly in the Cross-Application Time

Sheet(CATS).Iftheyrecordtheactivitiesonlyonasheetofpaper,you

havetoenteradirectactivityallocationtothesalesorder.

1. Enteradirectactivityallocationfromcostcenter4230toyoursalesorder

item.

Continued on next page

298

第 319 页 / 共 455 页

AC040 Lesson: Postings for Processing Make-to-Order Services

Allocate56hoursofactivitytype1421and12hoursofactivitytype1420to

your sales order item. Post the allocation.

a) Choose Accounting → Controlling → Product Cost Controlling →

Cost Object Controlling → Product Cost bySales Order →Actual

Postings→Activityandbusinessprocessallocation→Enter.

b) Choosescreenvariant“salesorder/costobject”oranotherappropriate

screen variant.

c) Enter the following data.

Field Value or Action

From Cost Center 4230

Activity Type 1421

Quantity 56

Activity Type 1420

Quantity 12

d) Choose Save to post the allocation.

2. Checkthevaluesandthelineitemsofthesalesorderusingtheplan/actual

report for sales orders.

Hint: Toaccesstheplan/actualreportforsalesorders,chooseCost

ObjectControlling→ProductCostbySalesOrderandaccessthe

report in the information system.

a) Choose Accounting → Controlling → Product Cost Controlling →

CostObjectControlling→ProductCostbySalesOrder→Information

system→Reportsforproductcostbysalesorder→Detailedreports

→ for sales order.

b) Enter yoursalesorder number (fromprevioustask)and execute the

report.

c) Drilldowntothelineitemsandlookuptheaccountingdocuments. A

reconciliationpostinginFinancialAccountingwascarriedout.

Continued on next page

299

Field	Value or Action
From Cost Center	4230
Activity Type	1421
Quantity	56
Activity Type	1420
Quantity	12

第 320 页 / 共 455 页

Unit7: DailyPostingsinManagementAccounting AC040

Task 3:

Bill the customer for the service.

1. Createthebillingdocumentforthesalesdocumentitem.

Note: Thesalesorder number isadefault valueproposedby the

system. If the number is not displayed, enter your sales order

number (from previous task).

Makeanoteofthebillingdocumentnumberandthebillingdate.

a) Choose Logistics → Sales & Distribution → Sales → Order →

SubsequentFunctions→BillingDocument.

b) Enteryoursalesordernumberifitisnotproposedasadefaultvalue.

Choose Save.

c) Makeanoteofthebillingdocumentnumberandthebillingdate.

2. Checkthedocumentscreatedforthebillingdocument.

Display the billing document. Go to the overview of the accounting

documents and analyze the accounting document and the profit center

document.

a) Choose Billing Document → Display.

b) Enterthebillingdocumentnumber. ChooseAccountingOverview.

c) Go to the accounting document and the profit center document by

clicking each entry.

d) Go back to the billing document.

3. Checkthevaluesandthelineitemsofthesalesorderusingtheplan/actual

report for sales orders.

Hint: Toaccesstheplan/actualreportforsalesorders,chooseCost

Object Controlling → Product Cost by Sales Order and access

thereport intheinformation system. Thisisthesamereport you

accessed earlier.

a) Choose Accounting→ Controlling → Product Cost Controlling →

CostObjectControlling→ProductCostbySalesOrder→Information

system→Reportsforproductcostbysalesorder→Detailedreports

→ for sales order.

b) Enteryoursalesordernumberandexecutethereport.

c) Drilldowntothelineitemsandlookuptheaccountingdocuments. An

FinancialAccountingdocumenthasbeencreated.

300

第 321 页 / 共 455 页

AC040 Lesson: Postings for Processing Make-to-Order Services

Lesson Summary

You should now be able to:

• Create a sales order for a service

• Postthedocumentsnecessarytoenteraninternalactivityallocation

• Use thebilling function in sales order management to post revenue for a

service to Profitability Analysis

301

第 322 页 / 共 455 页

UnitSummary AC040

Unit 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

• Create a production order

• Postthedocumentsnecessaryforenteringtheconsumptionofmaterialand

activities

• Postthedocumentsnecessaryforenteringallotherproductioncosts

• Createa salesorder for manufactured goods

• Postthedocumentsnecessaryforenteringthegoodsissue

• Use the billing function to post revenue for manufactured goods to

Profitability Analysis

• Create a sales order for a service

• Postthedocumentsnecessarytoenteraninternalactivityallocation

• Use thebilling function in sales order management to post revenuefor a

service to Profitability Analysis

302

第 323 页 / 共 455 页

第 324 页 / 共 455 页

第 325 页 / 共 455 页

Unit 8

Period-End Closing Aspects of

Management Accounting

Unit Overview

Variousperiodictransactionsareavailableforperiod-endclosinginManagement

Accounting. Youcanusemost thesetransactionsnot only onceat theend ofa

period, butasmanytimesasyou needwithinaperiod, andincorrectordouble

postings will not occur.

Thisunitalsointroducesthereconciliation ledger, whichyou can usetocheck

reconciliation of Management Accounting with Financial Accounting and, if

necessary, to actually executereconciliation.

Unit Objectives

After completing thisunit, you will beableto:

• ExplainthepurposeandbasicfunctionsoftheScheduleManager

• Describe the typical sequence of period-end closing processes within

Management Accounting

• PoststatisticalkeyfigurestoaManagementAccountingobject

• Performacostassessmentfromonecostcentertoseveralothercostcenters

• Settlethecostsforaninternalordertoacostcenter

• Allocateoverheadcostsandprocesscoststoaproductionorder

• Deliver material to stock

• Calculateworkinprocess(WIP)andcalculateproductionvariances

• Settle the balancefor the production order

• Sellaservice(sales-order-relatedproductionofintangiblegoods)

• Listthemasterdatausedinprofitabilityandsalesaccountingandexplain

its purpose

• Listthesourcesofdataforprofitabilityandsalesaccounting

• DescribetheflowofdatatoProfitabilityAnalysis

• DescribetheflowofdatatoProfitCenterAccounting

• Explaintheconceptofpreliminaryvaluationprice

303

第 326 页 / 共 455 页

Unit8: Period-EndClosingAspectsofManagementAccounting AC040

• Explain the concept of periodic unit price

• Explain the concept of transfer price

Unit Contents

Lesson: Using the Schedule Manager for Fast Close Options ...........305

Lesson: Period-End Closing for Overhead Cost Controlling..............311

Exercise 15: Managing Overhead Costs................................333

Lesson: Period-End Closing for Product Cost Controlling.................345

Exercise 16: Period-End Closing for Product Cost Controlling.......355

Lesson: Profit Analysis in Management Accounting .......................368

Exercise 17: Profitability and Sales Accounting........................383

Lesson: Profit Analysis with Actual Costing or Transfer Prices...........388

304

第 327 页 / 共 455 页

AC040 Lesson: Using the Schedule Manager for Fast Close Options

Lesson: Using the Schedule Manager for Fast Close

Options

Lesson Overview

TheScheduleManagerenablesyoutoeffectivelymanageandmonitorperiodic

transactions. Youcanuseittomanagetasksinperiod-endclosing.

Lesson Objectives

After completingthislesson, youwillbeable to:

• ExplainthepurposeandbasicfunctionsoftheScheduleManager

• Describe the typical sequence of period-end closing processes within

Management Accounting

Business Example

Insteadofusingaseriesoflocalchecklists, youwanttomanagetheperiod-end

closingprocesscentrally. Inaddition,youwantacentralreferencepointforallthe

tasksthatmustbecarriedoutregularlyinyourcompany.

Schedule Manager Features

TheScheduleManagerhelpsyoucarryoutyourperiod-endclosingactivitiesby

combiningalltherelatedtransactionsinonecentral application. TheSchedule

Manager containsall theessential functions, fromdefining the structureof the

period-endclosingprocesstoschedulingjobsandmonitoringtheresults.

305

第 328 页 / 共 455 页

Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure 123: Schedule Manager Benefits

TheScheduleManager also providesallthedata thatis requiredfor executing

period-endclosingtasks. Allemployeeswhohavetherelevantauthorizationscan

use the Schedule Manager to find information about outstanding tasks. They

can also displayobjectsthataretobeprocessed andschedule additional tasks.

Youcanclearlysee, forexample, whenmonth-endclosingneedstobefinished

and when the preceding period needs to be closed. You can use the Schedule

Managertocheck, atanytime, whichtasksmustbecarriedoutwhenandwhat

the results should be.

The ScheduleManager also supportsyouin other areasof the SAP system. It

helps you to define, schedule, run, and control individual periodic tasks and

complexprocessesthatmustbecarriedoutatregularintervals. Italsoprovides

youwithanup-to-dateoverviewoftheprocessesinvolved.

306

第 329 页 / 共 455 页

AC040 Lesson: Using the Schedule Manager for Fast Close Options

Figure 124: Schedule Manager: Time Scheduling

Using the Schedule Manager

Youstart thetransactionsusingtheScheduleManagerintheSAPsystem. The

initialscreenshowsuserinformationthatyoucandeactivateatanytime.

YoucanusetheScheduleManagertocarryoutthefollowingtasks:

• Createastructuredtasklist. Thetaskscanbecarriedoutperiodicallyandby

more than one user.

• Runflowsandindividual jobsinthebackground.

• Runprogramsortransactionsindividuallyandonline.

• Store detailed information for each task.

The task list containsthe following task types:

• Flows

• Individual jobs

• Programs or transactions

• NotesthatdescribetasksthatareprocessedoutsidetheSAPsystem(phone

call, for example)

Thedailyoverviewlistsallthetasksthatwerecarriedoutonorarescheduledfora

particularday. Thesystemlogseachtaskasitiscarriedoutandprovidesyouwith

informationabouttheplannedandcurrentstarttime,aswellasthecurrentstatus

ofeachtask. Fromthedailyoverview,youcangotothemonitoringfunctionto

displaymoreinformation about jobsand flows.

307

第 330 页 / 共 455 页

Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure125: ScheduleManager: TaskListandFlowDefinition

Youusethetasklisttogroupindividualtaskstogether. Toensurethatthejobflow

isadheredto,youcancreateaflowdefinitionthatcontainsallthedependentwork

items. Intheflowdefinition,youcangrouptasksforprocessinginthebackground

inaparticularsequence. Youcontroltheseflowdefinitionsusingtheworkflow.

Youcanalsoinsertuser decisionsfortestingpurposes.

Worklistsenableyoutoreducethetotalprocessingtimerequired.

Figure 126: Schedule Manager: Monitor

308