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AC505

Product Cost Planning

SAP ERP - Financials

Date

Training Center

Instructors

Education Website

Participant Handbook

Course Version: 92

Course Duration: 5 Day(s)

Material Number: 50094440

An SAP course - use it to learn, reference it for work

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About This Handbook

Thishandbookisintendedtocomplementtheinstructor-ledpresentationofthis

course,andserveasasourceofreference. Itisnotsuitableforself-study.

Typographic Conventions

American English is the standard used in this handbook. The following

typographic conventions are also used.

Type Style Description

Example text Wordsorcharactersthatappearonthescreen. These

includefieldnames,screentitles,pushbuttonsaswell

asmenunames, paths, andoptions.

Alsousedforcross-referencestootherdocumentation

bothinternal(inthisdocumentation)andexternal(in

other locations, such asSAPNet).

Example text Emphasizedwords or phrases in bodytext, titlesof

graphics, and tables

EXAMPLETEXT Names of elements in the system. These include

reportnames,programnames,transactioncodes,table

names, andindividualkey wordsof aprogramming

language,whensurroundedbybodytext,forexample

SELECT and INCLUDE.

Example text Screenoutput. Thisincludesfileanddirectorynames

and their paths, messages, names of variables and

parameters, and passages of the source text of a

program.

Example text Exactuserentry. Thesearewordsandcharactersthat

youenterinthesystemexactlyastheyappearinthe

documentation.

<Example text> Variableuserentry. Pointedbracketsindicatethatyou

replacethesewordsandcharacterswithappropriate

entries.

Icons in Body Text

The following iconsareused in thishandbook.

iii

Type Style	Description
Example text	Wordsorcharactersthatappearonthescreen. These includefieldnames,screentitles,pushbuttonsaswell asmenunames, paths, andoptions. Alsousedforcross-referencestootherdocumentation bothinternal(inthisdocumentation)andexternal(in other locations, such asSAPNet).
Example text	Emphasizedwords or phrases in bodytext, titlesof graphics, and tables
EXAMPLETEXT	Names of elements in the system. These include reportnames,programnames,transactioncodes,table names, andindividualkey wordsof aprogramming language,whensurroundedbybodytext,forexample SELECT and INCLUDE.
Example text	Screenoutput. Thisincludesfileanddirectorynames and their paths, messages, names of variables and parameters, and passages of the source text of a program.
Example text	Exactuserentry. Thesearewordsandcharactersthat youenterinthesystemexactlyastheyappearinthe documentation.
<Example text>	Variableuserentry. Pointedbracketsindicatethatyou replacethesewordsandcharacterswithappropriate entries.

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AboutThisHandbook AC505

Icon Meaning

Formoreinformation,tips,orbackground

Noteorfurtherexplanationofpreviouspoint

Exception or caution

Procedures

Indicatesthattheitemisdisplayedintheinstructor's

presentation.

Icon	Meaning
	Formoreinformation,tips,orbackground
	Noteorfurtherexplanationofpreviouspoint
	Exception or caution
	Procedures
	Indicatesthattheitemisdisplayedintheinstructor's presentation.

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Contents

Course Overview......................................................... vii

Course Goals...........................................................vii

Course Objectives .....................................................vii

Unit 1: Introduction to Product Cost Planning......................1

Overview of Product Cost Planning ..................................2

Unit 2: Reference and Simulation Costing..........................11

Costing Variant and Costing Items .................................12

Base Planning Objects...............................................20

Unit 3: Material Costing Without Quantity Structure ............ 47

Material Master........................................................48

Unit Cost Estimates...................................................54

Enhanced Efficiencies for Multi-Level Unit Cost Estimates .....64

Unit 4: Preparing for Product Cost Planning...................... 97

Costing Variant........................................................99

Cost Component Split...............................................111

Overhead Costing Sheet............................................121

Allocating Process Costs to a Product............................132

Unit 5: Material Costing with Quantity Structure................145

Basics of Material Costing with Quantity Structure..............146

Material Cost Estimate..............................................174

Prices in Material Master............................................190

Unit 6: Costing Run ....................................................213

Costing Run in Product Cost Planning............................214

Unit 7: Other Costing Functions ....................................245

Transfer Control......................................................246

Group Costing........................................................259

Unit 8: Further Valuation Methods..................................267

Mixed Costing ........................................................269

Special Procurement ................................................282

Subcontracting and External Processing.........................286

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Contents AC505

Raw Material Costing................................................301

Scrap ..................................................................313

Variant Configuration................................................329

Unit 9: Costing Co-Products .........................................341

Introduction to Costing Co-Products ..............................342

Valuation Methods...................................................346

Unit 10: Material Valuation............................................365

Material Valuation....................................................366

Unit 11: Easy Cost Planning..........................................381

Costing Models.......................................................382

Cost Estimate.........................................................425

Unit 12: Case Study ....................................................441

Case Study ...........................................................442

Appendix 1: Appendix 1 ............................................475

Appendix 2: Summary ..............................................501

Index .......................................................................503

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Course Overview

Thiscourseexplainshowtopositiontheproductcostplanningcomponentinits

overallcontext. Itexplainshowtoperformappropriatecostplanningthroughout

the product's life cycle and analyze master data, structures, and integration in

theERPFinancials. Thecoursealsoexplainshowtoapplythevariouscosting

methods and use the information system.

Target Audience

Thiscourseisintendedforthefollowing audiences:

• Project team

• EmployeesresponsibleforimplementingProductCostPlanning

• EmployeesresponsibleforusingtheProductCostPlanningcomponentand

analyzing its results

Course Prerequisites

Required Knowledge

• Basic controlling knowledge

• AC040(CostManagementandControlling)orBasicknowledgeofBOMs

and routings at production companies

• PLM114(BasicDataforDiscreteandRepetitiveManufacturing)orPLM

115 (Basic Data for ProcessManufacturing)

• Basic Data for Process Manufacturing

Course Goals

This course will prepare you to:

• WorkwiththefunctionsofProductCost Planning

• Acquirethenecessaryknowledgetoimplementthesefunctions

• Decidewhentoapplythevariouscostingmethods

Course Objectives

After completingthiscourse, youwillbeable to:

• PositiontheProductCostPlanningcomponentwithinitsoverallcontext

• Performappropriatecostplanningthroughouttheproduct'slifecycle

• Analyzethemasterdata,structures,andintegrationintheSAPERP

vii

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CourseOverview AC505

• Apply the various costing methods

• Use the Information System

• Use the system efficiently

• Implement Easy Cost Planning

viii

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Unit 1

Introduction to Product Cost Planning

Unit Overview

ThisunitdescribesProductCostPlanningindetail. Italsodescribesthegoalsof

ProductCostPlanningandthetypicalfactorsthataffectcostplanningduringthe

lifecycleoftheproduct. TheunitdescribestheavailableProductCostPlanning

methods.

Theslidesforthecostingresults(itemization,costcomponentsandcostedBOM)

have been moved to later units.

Unit Objectives

After completing thisunit, you will beableto:

• State the goals of product cost planning

• Describe the product life cycle

• Describe the various costing methods

• Distinguishbetweentangibleandintangiblegoods

Unit Contents

Lesson: Overview of Product Cost Planning...................................2

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Unit1: IntroductiontoProductCostPlanning AC505

Lesson: Overview of Product Cost Planning

Lesson Overview

Thislessondescribesthegoalsofproductcostplanningandtheproductlifecycle.

Itdescribescosting methodsandexplainshowtodistinguish between tangible

and intangibIe goods.

Lesson Objectives

After completingthislesson, you will beable to:

• State the goals of product cost planning

• Describe the product life cycle

• Describe the various costing methods

• Distinguishbetweentangibleandintangiblegoods

Business Example

YourcompanywantstoinstalltheproductcostplanningcomponentintheSAP

ERP. As a project member, you need to decide the functions of CO-PC-PCP

(productcostplanning)requiredbythecompanyandwhentheywillberequired.

You need to implement these functions.

Goals of Product Cost Planning

Figure 1: Goals of Product Cost Planning

Whatistheamountofthecostofgoodsmanufacturedandthecostofgoodssold?

Canwejustifyproductionatthismarketprice? Whatismylowerpricelimit?

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AC505 Lesson: Overview of Product Cost Planning

Fromacostaccountingpointofview, isit cheapertoproduceinlargeorsmall

lot sizes?

How are costs broken down? For example, how do material costs compare to

wages?

Howcan theproduction process beimproved?

Whichorganizationalunitaffectsproductcoststhemost? Inwhichplantcanthe

product be manufactured the cheapest?

What effect do machine depreciation and energy costs have on the product

(primary costs)?

In the SAP ERP, materials are valuated with one price, which can be set by a

standard cost estimate.

Product Life Cycle

Figure 2: Product Life Cycle

Atthestartoftheproduct'slifecycle,onlyroughestimatesandspecificationsare

available. Product Cost Planning should beable to provideinitial precise cost

projections. These projections must be:

• Delivered quickly

• Flexible and variable

• Madeusingexisting,similarproductsorstructures(wherepossible)

• Without a large master data input

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Unit1: IntroductiontoProductCostPlanning AC505

During the product design and specification phase, costs increase when

refinementsaremadeto original specifications.

Aftertransitiontotheprototypestage,thefirstconstructivedatacanbeenteredin

theformofBOMs. Duringthisphase,theneedforintegrationanddirectaccessto

datainLogisticsincreases. DatathatisnotavailableinLogisticsisaddedbythe

person responsible for product cost planning.

After the products attain market maturity, the integration of master data for

tangiblegoodshasasignificantimpact. Atthisstage,thecompleteproductrange

iscostedregularlyandprecisecostshiftsaremonitored.

Improvementsintheproductionprocessofimportantproductsshouldbereflected

by and analyzed in Product Cost Planning.

Figure 3: Costing Sequence

IfyouplananewproductforwhichthereisnomasterdataintheSAPERP,you

can perform initial planning and cost projections by creating a Base Planning

ObjectusingReferenceandSimulationCosting. Usingthismethod,youmanually

plan the costs for an item.

WhenthefirstmaterialmasterdataiscreatedintheSAPERP,youcanusethe

MaterialCostEstimatewithoutQuantityStructure tomanuallyplanthecostof

goodsmanufacturedandthecostofgoodssoldfortheproduct. Youcanusethe

baseobjectcostestimateasareferenceforthis. Twomethodsareavailablefor

materialcostestimateplanningwithoutquantitystructure,multi-levelunitcosting

andsingle-levelunitcosting. Multi-levelunitcostingenablesyoutoplancostat

theassemblylevelwithoutrequiringproductionbillsofmaterial.

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AC505 Lesson: Overview of Product Cost Planning

Whenthecompletemasterdata(BOMsandroutings)isavailableinthesystem,

you can create a Material Cost Estimate with Quantity Structure, which will

automatically calculatethecost of goodsmanufactured and cost of goodssold

from data existing in logistics applications.

Costing Methods

Figure 4: Methods, Objects, Results - Overview

In the early stages of the product life cycle, unit costing and multi-level unit

costingaretheidealcostingmethodsthatenablethefollowing:

• Flexibility

• Efficient data maintenance

• Usercandetailandrefinethecostestimateasrequired

• Accessexistingdataandcostestimatesinthesystem

Whenacostestimatewithquantitystructureiscreated, thesystemusesmaster

datafromLogistics. Thismethodcostsindividualproductspreciselyandprovides

variousanalysisoptionstocomparevariousalternatives.

Costingruns areusedto process massdata. Theyareused periodically tocost

the entire product spectrum.

Afocal point of thiscourseisintegration. Functions are introduced gradually.

Consequently,thecoursematerialisnotdesignedtobeusedasareference. For

comprehensivereference,refertotheSAPLibraryunderProductCostPlanning.

Themethodsandobjectscircledabovearediscussedinthiscourse.

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Unit1: IntroductiontoProductCostPlanning AC505

Tangible and Intangible Goods

Figure 5: Tangible and Intangible Goods

Tangible goods:

• Materialscanbeproducedin-house,subcontracted,orprocuredexternally.

DataforthesematerialsislocatedinthelogisticscomponentsPP,PP-PI,and

MM.Thisdataisaccessedwhenthematerialsarecosted.

• Product cost estimates can also be used for inventory valuation and

comparisonpurposesinCostObject Controlling.

• Thiscourseprovidesexamplesthatillustratehowthemethodsandconcepts

ofProductCostPlanningareusedinmake-to-stockproduction.

Intangible goods:

• Shipping: Containerrepacking,storage,qualitychecking

• Telecommunications: Aone-minutelong-distancecall

• Consulting: A two-day CO overview

• Hospital: A heart operation

• Training: Aproducttrainingsessionatcustomerpremises

Thiscourseintroducesintangiblegoodsusingtheexampleofbaseobjectcosting.

Similarcostingmethodsareprovidedforservicesintheformofacostestimate

without a quantity structure.

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AC505 Lesson: Overview of Product Cost Planning

Lesson Summary

You should now be able to:

• State the goals of product cost planning

• Describe the product life cycle

• Describe the various costing methods

• Distinguishbetweentangibleandintangiblegoods

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UnitSummary AC505

Unit Summary

You should now be able to:

• State the goals of product cost planning

• Describe the product life cycle

• Describe the various costing methods

• Distinguishbetweentangibleandintangiblegoods

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AC505 Test Your Knowledge

Test Your Knowledge

1. In the SAP ERP, materials are valuated with a price that can be set by a

estimate.

Fillintheblankstocompletethesentence.

2. The purpose of Reference and Simulation Costing is to allow initial

planning and cost projections for a new product for which there is no

in the SAP ERP.

Fillintheblankstocompletethesentence.

3. When a cost estimate with quantity structure is created, the system uses

master data from Logistics.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

4. What are the characteristics of tangible goods in relation to product cost

planning?

Choosethecorrectanswer(s).

□ A Materialscanbeproducedin-house,sub-contracted,orprocured

externally.

□ B Productcostestimatescannotbeusedforcomparisonpurposesin

cost object controlling.

□ C DataforthesematerialsislocatedinthelogisticscomponentsPP,

PP-PI, and MM.

□ D Datacannotbeaccessedwhenmaterialsarecosted.

□ E Productcostestimatesareusedforinventoryvaluation.

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TestYourKnowledge AC505

Answers

1. In the SAP ERP, materials are valuated with a price that can be set by a

standard cost estimate.

Answer: standard cost

2. ThepurposeofReferenceandSimulationCostingistoallowinitialplanning

and cost projections for a new product for which there is no master data

in the SAP ERP.

Answer: master data

3. When a cost estimate with quantity structure is created, the system uses

master data from Logistics.

Answer: True

When a cost estimate with quantity structure is created, the system uses

masterdatafromLogisticssuchasBOMsandroutings.

4. What are the characteristics of tangible goods in relation to product cost

planning?

Answer: A, C, E

For tangible goods, materials can be produced in-house, sub-contracted,

or procuredexternally. Dataforthesematerialsislocatedin thelogistics

components PP, PP-PI, and MM. Product cost estimates are used for

inventory valuation. Data can be accessed when materials are costed.

Productcostestimatescanbeusedforcomparisonpurposesincostobject

controlling.

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Unit 2

Reference and Simulation Costing

Unit Overview

Thisunitdescribesthepurposeofthecostingvariantforproductcostplanning. It

describesthevariousitemcategoriesthatareavailableforproductcostplanning.

The unit explains the processes of creating a baseplanning object and costing

items. It describes the results of a base object cost estimate and explains how

to work with references. The unit also describes the information system and

explanation facilities.

Unit Objectives

After completing thisunit, you will beableto:

• Explainthepurposeofthecostingvariantforproductcostplanning

• Identifytheitemcategoriesavailableforcostplanning

• Describe base planning objects

• Explain the information system

• Describe the explanation facilities

Unit Contents

Lesson: Costing Variant and Costing Items..................................12

Lesson: Base Planning Objects................................................20

Exercise 1: Base Object Costing..........................................29

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Unit2: ReferenceandSimulationCosting AC505

Lesson: Costing Variant and Costing Items

Lesson Overview

Thislessonexplainsthepurposeofthecostingvariantforproductcostplanning.

Itliststheitemcategoriesavailableforcostplanninganddescribesbaseplanning

objects.

Lesson Objectives

After completingthislesson, you will beable to:

• Explainthepurposeofthecostingvariantforproductcostplanning

• Identifytheitemcategoriesavailableforcostplanning

Business Example

You arein theprocessof assessing the cost effectivenessof a newpump. The

newpump, whichisanimprovedversionofanexistingpumpP-100shouldbe

produced in smaller quantities than pump P-100. Improved quality standards

requirelongerproductiontimesandhighercostsfor purchasedparts. You also

needtocostaservicepackage(warranty). Atthisstage, thereisnomasterdata

for either thenewpumporfor the servicepackage.

The Costing Variant

Figure 6: Costing Variant

Eachcostestimateyoucreateisbasedonacostingvariant:

Inthecostingvariant, youcombinevariouscontrolparametersandsettingsfor

costing. Thesesettingscontaininformationsuchasthepricesusedbythesystem

to cost materials, activities, andbusinessprocesses.

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AC505 Lesson: Costing Variant and Costing Items

Thecontrolparameterscontainedinthecostingvariantandthesettingsyoumake

depend on whether or not you create a material cost estimate or a base object

cost estimate.

Figure 7: Control Parameters

Eachcostingvariantcontainsavaluationvariantandacostingtype.

Acostingvariantformaterialcostestimatescontainsimportantcontrolparameters

fortheautomaticdeterminationofquantitystructureandfortheupdateofprices

in the material master.

Thevaluationvariantdeterminesthepriceswithwhichmaterials,activitytypes,

processes,subcontracting,andexternalactivitiesarevalued.

Thecostingtypedeterminesthepurposeofthecostingsuchasbaseobjectcosting

or material costingand theprice updatepermitted.

Costing Items

Figure 8: Costing Items

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Unit2: ReferenceandSimulationCosting AC505

Acostestimateidentifiestheresourcesrequiredtoproduceaproductorservice.

TheseitemscanuseexistingmasterdataandpricesfromtheSAPERP,suchas

activitypricesfromCostCenterAccountingandmaterialpricesfromMaterials

Management.

Dependingontheitemcategory, thedetailscreenofacostingitemcancontain

the following data:

• Item category (required for each line item)

• Resource(suchasmaterial numberorcost center)

• Workcenter (for activitiesprocessedinternally)

• Plant

• Cost element

• Quantity

• Unit of measure

• Total price

• Fixed price

• Total value

• Fixed value

• Currency

Figure 9: Item Categories – Modifiable

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AC505 Lesson: Costing Variant and Costing Items

Thesystemfindscostelementsforindividualitemsasfollows:

• Baseplanningobject: Themasterdataoftheplanningobject.

• Internal activity: Activitytypemaster record

• External activity: Your manual entry

• Subcontracting: Your manual entry

• Overhead: Costing sheet

• Manual Process costs: Your manual entry

• Automatic process costs: Processtemplate

• Material: Automatic account determination

• Service: Service master

• Variable item: Your manual entry

Recommendation:

• Tostart,usethedetailscreen,becausethisdisplaysonlypermittedfieldsthat

are ready for input.

For moreinformationaboutunit costing, refertothedocumentationinProduct

Cost Planning in the SAP Library.

Figure 10: Item Categories – Special

*Allocatingprocesscostsusingtemplates: Thistopicwillbediscussedonday2

of the course.

** Raw material costing: This topic will be discussed on day 4. Prices are

calculated according toconditionsin Purchasing.

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Unit2: ReferenceandSimulationCosting AC505

Totals rows and formula lines:

• Totalsitems are used by thesystem to calculatetotals for rows. You can

define the rows to be totalled in a formula. The default is the sum of all

rows above the totals row.

• Operationitemsallocatecostsofotherrowsusingsimpleformulas.

Example: Addrows1to10andaddorsubtract10%.

Recommendation:

• Selectthecostingitemsinthelistscreentowhichyouwanttoapplyatotal

or formula.

• Placethecursoronarowthatistoreceivethetotalorformula.

• Click thetotals or formulaicon to confirm.

Note: Formulascannotbelongerthan50characters.

Figure 11: Overhead

In base object costing, you make the following master data entries for the

application of overhead:

Costingsheet: Thecostingsheetdeterminesthefollowing:

• Thedirectcoststowhichoverheadistobeapplied(calculationbase)

• Theconditionsunderwhichoverheadistobecalculated(dependency)

• Whethertheoverheadisallocatedonapercentagebasisoronaquantitybasis

• Theamountofpercentageoverheadortheamountperunit(overheadrate)

• The period of validity for the overhead

• Which object (cost center, process, or order) is to be credited at actual

postingandunder whichcost element(creditkey)

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AC505 Lesson: Costing Variant and Costing Items

Overhead key:

• The overhead key is adependency for thedetermination of the overhead

rate. Youcanuseittoapplyoverheaddifferentlytodifferentgroupsofbase

planning objects (object-dependent).

• The overhead key is defined in Customizing and entered in theobject to

which overhead is to be applied.

Figure 12: Purpose of Base Planning Objects

Baseplanningobjectsareusedforpurposessuchasthefollowing:

• Costing newproducts with no master data

• Planningcostscentrally, andusingthecostestimateasareferenceforthe

other objectsin the unit cost estimate; you can use baseplanning objects

eitherforreferencepurposesorasitemsinotherunitcostestimates

Unit costing is used in the following cases:

• Inbaseobjectcosting;whencostingamaterialwithoutaquantitystructure;

inCostObjectControllingtoplancostelementsforageneralcostobject;in

OverheadCostControllingtoplanthecostsforaninternal order; insales

todeterminethecostsforasalesorder item, inquiry, or quotation; and in

ProjectManagement,forexampletoplandetailedcostsonWBSelements

InProductCostPlanning,unitcostingisusedforthefollowing:

• Baseplanningobjects; materialcost estimateswithout quantitystructure;

additive costs

Unitcostingisatypeofspreadsheetthat,duetoitsintegration,canuseexisting

masterdataandpricesintheSAPERP,suchasactivitypricesfromCostCenter

Accounting. Youcanusethespreadsheettocreatetotals,subtotals,andformulas

for mathematical operations.

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Unit2: ReferenceandSimulationCosting AC505

Figure 13: Base Planning Object

Creatingabaseplanningobjectgeneratesmasterdata. Thismasterdataisinthe

form of texts, assignments, and the unit of measurement of the base planning

object. Abaseplanningobjectisalwaysassignedtoacontrollingarea.

Note: At the current time, onlyonecost estimatecan be assignedto a

base planning object.

Selecting the costing variant:

• When you select the costing variant, you establish the valuation strategy

for the costing items

• The costing variant is maintained in Customizing for Reference and

Simulation Costing

• You must enter a lot size

Acostestimateheaderiscreatedautomatically. Thiscanbeusedforthefollowing:

• Entering the pricing date

• Changing the lot size

• Entering different texts

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AC505 Lesson: Costing Variant and Costing Items

Lesson Summary

You should now be able to:

• Explainthepurposeofthecostingvariantforproductcostplanning

• Identifytheitemcategoriesavailableforcostplanning

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Unit2: ReferenceandSimulationCosting AC505

Lesson: Base Planning Objects

Lesson Overview

Thislessonexplainshowtoworkwithreferencesanddescribestheinformation

system. Italsodescribestheexplanationfacilitiesincostplanning.

Lesson Objectives

After completingthislesson, you will beable to:

• Describe base planning objects

• Explain the information system

• Describe the explanation facilities

Business Example

You arein theprocessof assessing the cost effectivenessof a newpump. The

newpump,whichisanimprovedversionoftheexistingpumpP-100shouldbe

produced in smaller quantities than P-100. Improved quality standards entail

longerproductiontimesandhighercostsfor purchasedparts. Youalsoneedto

costaservicepackage(warranty). Copythebaseplanningobjectasareferenceof

anexistingbaseplanningobject. Atthisstage,thereisnomasterdataforeither

the new pump or for the service package.

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AC505 Lesson: Base Planning Objects

Base Planning Objects

Figure 14: Creating/Changing Costing Items

Therearetwooptionsforenteringcostingitemsinunitcosting:

• List screen. This is available in three views. The input fields are

user-definable.

– View 1: Resources

– View 2: Texts, variable items, totals

– View 3: Simple formulas.

• Detail screen. You can use this screen to create or change data in detail.

Youcanaccessthisscreenfortheitem(s) selected from thelist screenby

double-clicking,choosinganiconorbyusingthemenuoption.

Youenteranitemcategoryforeachiteminthecostestimate. Theitemcategory

determineswhichdatayouenter,whichdataisreadbythesystem,andhowthe

systemcalculatesthecostsfortheitem. Thedetailscreenindicatesthepermissible

item categories, entries and objects.

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Unit2: ReferenceandSimulationCosting AC505

Enhanced Efficiency

Figure 15: Enhanced Efficiency – Detail Functions

Usually,thesystemcanaccessexistingmasterdataorcostestimates. Thiswasthe

basisfortheconceptoffastcopyingandeditingtoproducequickreliableresults.

Thenumberofmanualentriesisreducedtotherequiredminimum.

Creating base planning objects:

• Use an existing reference, if available, so that the necessary master data

fields are filled.

• Adjustments are normally restricted to text changes and assignment

alterations.

Filters: Use the list screen filter to reduce the number of items displayed.

Procedure:

• Selectoneor morecolumnsin thelist screen. Click thefiltericon. Enter

thefilterrequirements. Ifyouwanttoviewalltheitemsagain,choosethe

Delete filter.

Copy,cutandpaste: Selecttheitemstobecutorcopied. Clicktheicon. Selectthe

positionatwhichtheitemsshouldbeinserted. Copythedatafromtheclipboard

and make the changes.

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AC505 Lesson: Base Planning Objects

Figure 16: Exploding Base Planning Objects

You combined several business processes in the base planning object Quality

Processes,becausetheseareusedfrequentlyasreferences.

Procedure:

• Enterthebaseplanningobjectsinthelistscreen.

• ChoosethefunctionExplodeBasePlanningObjects.

• Specify the number of levelsto beexploded.

• Selectthebaseplanning objectstobeexploded.

• Start the process of explosion.

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Unit2: ReferenceandSimulationCosting AC505

Figure 17: Exploding Material Cost Estimates

You want to insert the itemization of an existing material cost estimate in the

itemization. Thisrequiresyoutoinsertcostingitemsfortwounits“Shaft100-300”

inasingleaction. Later, youwillmakeafewchanges.

Procedure:

• ChoosethefunctionExplodeMaterialCostEstimate.

• Specify the number of levelsto beexploded.

• Specifyifonlymaterialitemsorallitemsshouldbetransferred.

• Specify the reference quantity with which the cost estimate should be

exploded.

• Enter the material.

• Select a material cost estimate.

• Thecosting itemsarecopied totheclipboard.

• Inthe list screen, place the cursor in the position where theitems should

be inserted.

• Paste.

• Revaluate.

Note: Items that are automatically generated by the system (such as

overhead and process costs determined using a template) are lost in

revaluation. This applies to all transfers.

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AC505 Lesson: Base Planning Objects

Figure18: CopyingtheBasePlanning Objectasa Reference

Youwanttocopyonlyspecificitemsofanexistingbaseplanningobject. Inthe

aboveexample,theseitemsareprocesscosts2and3inthebaseplanningobject

Quality Processes.

Procedure:

• ChoosethefunctionCopycostestimate. Enterthebaseplanningobject.

• If you chooseAll items, skip the next action.

• Select the items to be transferred.

• The costingitemsarecopied totheclipboard.

• In the list screen, place thecursor inthe position where theitems should

be inserted.

• Paste.

• Revaluate.

Note: Youcannottransferitemsusingabasequantity.

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Unit2: ReferenceandSimulationCosting AC505

Information System

Figure 19: Information System

Reporting is based on the following model:

• Youcancallstructureanddetailreportsthroughobjectlistsandsummarized

analyses.

• Youcanbranchfromdetailreportstothemasterdata.

Display variants:

• Purpose: Tocreatereportcolumnsandsavethemunderadisplayvariant.

• Thefollowingfunctionsareavailable: Sort,displaysum,subtotal,andfilter.

• Ifrequired,youcanalsosavethesesettingsunderthedisplayvariant.

• Use the SAP display variants asthe default.

Contextmenu: Youaccessthismenubyselectinganobjectandright-clickingto

choose theavailable functionsin the context.

Formoreinformationaboutreports,seetheSAPLibrary. YouaccesstheLibrary

as follows:

• Before calling the report, in the context menu for the transaction under

Displaydocumentation. Foracomprehensiveoverview,seetheSAPLibrary.

• In the report, under Application help.

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AC505 Lesson: Base Planning Objects

Figure 20: Report Features

Explanation Facilities

Figure 21: Explanation Facilities

Explanation facilitiesenable the cost planner to:

• Quicklyaccessdataandinformationinthecostingenvironment

• Remaininthecostestimateortheanalysiswhileaccessingtheabovedata

Youcanaccesstheexplanationfacilitiesinvariousways. Thefacilitiesthatare

availablealso dependon the object tobecosted.

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Unit2: ReferenceandSimulationCosting AC505

YoucanaccessthefacilitiesbyselectingtheInfoiconinthecostestimateheader.

Youcanbranchfromtheitemization,thecostedmulti-levelBOM,andtheunit

costestimatelistscreentothemasterdataoftheselectedobject(s).

Youalsohavetheoptionofdouble-clickingto,forexample,thecostingvariant

in Customizing (in material costing).

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AC505 Lesson: Base Planning Objects

Exercise 1: Base Object Costing

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Createabaseplanningobjectfor anewproduct

• Useunitcostingfunctionstoprocessbaseplanningobjects

• Analyzetheresultsof thebaseobject costestimateusing theInformation

System

Business Example

Yourcompanyrequiresanaccurateprojectionofcostsforanewproduct atthe

planninganddecisionphaseofitsdevelopment. Todothis,youdecidetotestthe

unitcostingtoolforReferenceandSimulationCosting. Youwouldalsoliketo

learn howtouseseveralspecial functionsofthetool.

Totestunitcostingfunctions,youcopyanexistingbaseplanningobjecttoyour

base planning object and add the production activities that, according to your

engineeringdepartment,willberequiredtomanufacturethenewmaterial. Other

components will also be used in the new product. You create a separate base

planningobjectforthewarranty,becauseyourcompanyprovidesvariousservices

aspartofthewarrantyforthematerial. Tocheckthedetailedinformation, you

explodetheservicesinyournewbaseplanningobject.

Task 1:

The engineering department informs you that the new product proposal is for

a pump, the data structures of which are similar to those of an existing base

planning object.

1. Createabaseplanningobjectforthenewproduct. Namethebaseplanning

objectPump_##. CreatethecostestimateusingthebaseunitofmeasurePC.

Assigncostelement892000becausethepumpwillbeafinishedproduct. It

willbemanufacturedinplant1000,whichbelongstocompanycode1000.

EnterthecostingsheetCOGS,whichwillcalculateoverheadtothelevelof

thecostofgoodssold. Enteranameandashortdescriptionfortheproduct

and the purpose of simulation costing.

2. Aftermaintainingthebasicdataforthebaseplanningobject,createthecost

estimatewiththelotsizeas100. Whichcostingvariantisavailable?

Continued on next page

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Unit2: ReferenceandSimulationCosting AC505

3. Afterevaluatingtheinformationprovidedbyengineering,youdecidethat

themostefficientwaytocreatethecostestimateistousetheexistingbase

planningobjectcostestimateforpumpP-100(pumpGGstandard). Enter

100unitsunderitemcategoryBtoyourbaseplanningobject,andexplode

them to one level.

Task 2:

Engineeringinformsyouthatthereareadditionalmachinerequirementsinvolved

in the production of the new pump. To include these in the base object cost

estimate,youneedtoaddanadditionalinternalactivitytothecostestimate.

1. Add a new item for the additional machine requirements. Engineering

informs you that the additional machine hours (activity type 1420) are

required at work center 1310 of production plant 1000. To produce 100

pumps,anadditionalthreehoursarerequired. Enterthisnewitemusingthe

detail screen (double-click on theinput line).

2. Checkthecostingiteminformationtomakesurethatcostcenter4230(Pump

Assembly)isassignedtoworkcenter1310. Usingtheexplanationfacilities,

displaythepriceforcostcenter/activitytype4230/1420inordertoanalyze

the result of the unit cost estimate.

Task 3:

Thenewpumpshouldbespeciallydesignatedasnew. Astickerisaffixedtoeach

pumpforthispurpose. AmaterialmasterhasnotbeencreatedintheSAPERP

system, becausethestickersare not yet in stock.

1. Toincludethecostsofthestickerinthebaseobjectcostestimate,createa

variableitemusingcostelement400000. Yourvendorprovidesthestickers

inapackingunitof10piecesat30EURsperunit. Notethatthelotsizefor

the new pump cost estimate is 100.

Continued on next page

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AC505 Lesson: Base Planning Objects

Task 4:

Variousservicesareplannedinlinewiththewarrantyforthenewproduct. Costs

are consequently incurred for the warranty at order acceptance. Travel costs

shouldbeincludedinthewarrantyestimate, becauserejectedpumpsshouldbe

checkedon-siteatcustomers'premises. Thewarrantyspecifiesthatcomponents

thatarefoundfaultywithinthewarrantyperiodshallbereplacedfreeofcharge.

Thisservicepackageisofferedwithothernewproducts. Consequently,youneed

tocreateaseparatebaseplanningobjectfortheservicepackagetobeintegrated

with thecost estimate for the pump and exploded in thecost estimate. At this

stage,theestimatedcostsarisingfromthewarrantyneedtobecalculated.

1. Createanewsessiontocreateabaseplanningobjectfortheservicepackage

called Service_##. Choose PC for the base unit of measure, and enter

company code1000, plant 1000, and cost element 476900 (Other Costs)

for the lot size 1.

Enterthetimefortheorderacceptancethatwillbecompletedbycostcenter

4279(ExternalServices). Thedurationoftimewillbe1laborhour(activity

type 1421).

Enter the travel costs as a variable item with cost element 476900. An

estimated15hoursoftraveltimeisrequiredatEUR150perhour.

Also, engineering estimates that an average of three materials will be

replacedunderthewarrantyforapriceofEUR1,000perunit. Enterthisasa

variableitemundercostelement400000. Savethebaseplanningobject.

2. Go back to the base planning object for your pump and add the service

packageusageforyour100pumpsviaitemcategoryB.Youestimatethat

it will require 1 service package per 100 pumps. Using the explanation

facilities,displaythecostestimatefortheservicepackage.

3. Inorder toincludethedetailof theindividual lineitemsfromtheservice

packageusethefunctionExplodeBasePlanningObjecttolisttheservice

items in the spreadsheet.

Task 5:

Engineering now informsyou that thereareno further costs for the prototype.

Sinceyouhavetopresentthecostingresultstoyourcompanymanagement,you

arelooking for suitable reportsand evaluations for thecost estimate. You will

use the Information System for this.

1. Sincecostingisnowcompleted,saveyourresults. Whenyousavethecost

estimate,thesystemautomaticallyappliesoverheadbecauseyouenteredthe

COGScostingsheet inthemaster dataofthebaseplanningobjectforthe

Continued on next page

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Unit2: ReferenceandSimulationCosting AC505

pump. Callup thecost estimate againby choosingthecalculator symbol

in the toolbar. The result of theoverhead application islisted using item

category G.

2. Without going into reporting, you can obtain an initial overview of the

costingresultbychoosingPrintinthelistscreenoftheunitcostestimate.

Whatarethetotalcostsforthenewpump? Chooseanotherlayoutthatdoes

notgrouptheitemsbyeitheritemcategoryorcostelement.

Whatistheamountofthematerialcostsforthecostestimate? Todetermine

thischooseareportlayoutthatgroupstheitemsbytheitemcategory.

Choosethereportlayoutthatgroupsthecostsbycostelementanddetermine

whichcostelementrepresentstheconsumptionofsemi-finishedproducts.

Save the base planning object.

3. Forthepresentation, gointotheobjectlist intheInformationSystemand

chooseanoverviewofthebaseplanningobjectPump_##. Fromthislistgo

to the costed multilevel BOM which will display the materials for your

baseplanningobject. Changethereportsettingstodisplayallitemsofyour

base planning object.

4. Defineyourownlayoutbyaddingthefieldsforfixedandvariablevalues.

Inaddition,movethefixedandvariablevaluefieldstothethirdandfourth

column. Savethispersonallayout,andmaintainanameanddescriptionfor

thelayout. Assignthelayout nameAC505_##.