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Unit12: CaseStudy AC505

Lesson Summary

You should now be able to:

• Create a costing variant

• Create a costing type

• Create a valuation variant

• Create an overhead costing sheet

• Maintaintheassignmentofatemplatetoacostestimate

• Maintainthecontrollingdatarequiredtoobtainanaccuratecostestimate

• Maintainthelogisticmasterdatarequiredtoobtainanaccuratecostestimate

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AC505 Unit Summary

Unit Summary

You should now be able to:

• Create a costing variant

• Create a costing type

• Create a valuation variant

• Create an overhead costing sheet

• Maintaintheassignmentofatemplatetoacostestimate

• Maintainthecontrollingdatarequiredtoobtainanaccuratecostestimate

• Maintainthelogisticmasterdatarequiredtoobtainanaccuratecostestimate

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UnitSummary AC505

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AC505 Course Summary

Course Summary

You should now be able to:

• PositiontheProductCostPlanningcomponentwithinitsoverallcontext

• Performappropriatecostplanningthroughouttheproduct'slifecycle

• Analyzethemasterdata,structures,andintegrationintheSAPERP

• Apply the various costing methods

• Use the Information System

• Use the system efficiently

• Implement Easy Cost Planning

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CourseSummary AC505

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Appendix 1

Figure 199: Appendix

Figure 200: ALE Scenarios in Costing

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You can usetheALE functionsin Product Cost Planning todistributethecost

component split, as shown below:

• Totransferthecostingresultstoothersystemsforfurthercostingpurposes

(see Further Costing in Other Systems).

• ToProfitability Analysisand Sales andDistribution, if they areusedin a

separatesystem(seeDistributiontoProfitabilityAnalysis).

• Ingroup costing, to send information about theproduct costsof separate

production planning systems to a central controlling system (see Group

Costing in Distributed Systems).

Itisaprerequisiteofthisconfigurationthatallsystemsusethesamecontrolling

area.

Figure 201: ALE: Further Costing in Various Systems

MaterialAiscostedinplant1(system1). Theresultantcostcomponentsplitis

distributedbyALEtosystem2andusedforthecostingofmaterialE.Thereis

a mirror plant 1' for this in system 2.

WhenyoucostmaterialEinplant2(system2),youcanaccessthecostcomponent

split for material A in plant 1' using a special procurement key. This enables

you to roll up the costs for material A.

ThesystemfillsthedatainIDocsandtransfersittothetargetsystemspecified. If

youdonotspecifyatargetsystem,thesystemsendstheselectedcostestimatesto

allthereceivingsystemsdefinedinthedistributionmodel.

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Figure 202: ALE: Distribution to Profitability Analysis and Sales and

Distribution

MaterialAiscostedinplant1(system1). Theresultantcostcomponentsplitis

distributedbyALEtosystem2(mirrorplant1')andothersystems,ifapplicable.

You can use the cost component split in Profitability Analysis and Sales and

Distributionforanalysispurposesorwhilecreatingbillingdocumentstodetermine

the prices for sales orders. The material should be recosted in the receiving

system. Thespecialprocurementkeyisusedtoaccessthecostcomponentsplit

for material A in the mirror plant 1'.

For more information about the analysis and further use of costing results in

Profitability Analysisand SalesandDistribution, seethefollowingsections in

the SAP Library:

• Componentsfor ProfitabilityandSalesAccounting

• Valuation

• Valuation Using Material Costing

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Figure 203: ALE: Group Costing in Distributed Systems

Cost estimates are created for materials produced in each plant and system,

independentofeachother. Ifagroupcostestimateshouldbecreatedinacentral

system, youneedto sendthecostcomponent split from eachlocal plant to the

central system using the ALE functions.

Ifaplantusesamaterialfromanotherplant,thepricepaidbythefirstplanttothe

supplyingplantfor thematerial maybeatransfer price. Agroupcostestimate

should reflect only the costs incurred within the group and should not contain

transfer prices.

Youcandothisbydistributingonlythevalue-addedportionsfromlocalsystemsto

thecentralsystem. Yournexttaskistodeterminethevalueaddedformaterialsin

thelocalsystemthataretobesenttothecentralsystem. Thevalue-addedportions

aretransferredbythesystemintheformofanadditivecostcomponentsplit.

YoucansendtheadditivecostcomponentsplitbyALEtothecentralcontrolling

system,whereyoucanexecuteagroupcostestimatewithouttransferprices. A

prerequisiteforthisisthat thematerial master recordsandBOMsshould have

been distributedand exist in the target system.

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Figure 204: BAPIs in the Cost Estimate

SAP'sBusinessFrameworkArchitectureisanopencomponent-basedarchitecture

thatenablesSAPcomponentstointeractwiththoseofothersoftwareproviders.

UsingBusinessApplicationProgrammingInterface(BAPI),youcanaccessthe

dataandbusinessprocessesoftheSAPERPthroughstandardizedinterfaces.

ThereareanumberofBAPIsavailableintheProductCostPlanningcomponent,

whichyoucanusetoaccesscostingdataonmaterialsintheSAPERP.

For more information, refer to the documentation in the SAP ERP about the

relevantfunctionmodules,theirparametersanddataelements,andthesectionon

the BAPI User Guide in the SAP Library.

Figure 205: Costing Enhancements

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You can make enhancements without modifications. Unlike modifications,

enhancementsarealwaysupgrade-compatiblebecausetheyareimplementedina

namerangereservedforthecustomerratherthanintheSAPoriginal.

YoucanfindtheenhancementsinCustomizingforProductCostPlanning,which

containsadditionalinformation. Afewsampleprogramsarealsoprovided.

Figure 206: Appendix

Figure 207: Archiving

The archiving tool enables you tocompress existing cost estimates to perform

optical archiving on a mass data object.

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When archiving, the online cost estimates from which the archived data was

createdarenotdeleted. Theyareusuallydeletedlater(Reorganization).

Figure 208: Reorganization

Reorganizationenablesyoutodeletethosecostestimatesfromthedatabasethat

you specified in the selection variant.

Important:

• Archiving is not performed at this stage.

Figure 209: Appendix

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Figure 210: Currencies and Translation

Thissectiondescribeswhenandhowcurrenciesaretranslated. Itdescribesthe

scenarios for potential combinations.

Note: IfyouwanttocalculatevariancesinCostObjectControlling,you

needtosaveamaterialcostestimatewithanitemizationandactivatethe

costcomponentsplitinthecontrollingareacurrency.

YoumakethesettingsforthisinCustomizingforProductCostPlanning.

Figure 211: Material Translation

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If the currency of a cost estimate should be translated, the system uses the

followingsearchstrategytodeterminetheexchangeratetype:

• Hasaspecificexchangeratetypebeenenteredinthecostingversion?

• Has an exchange rate type been entered in the CO version, which is

dependent on the fiscal year?

If not, the system uses type M.

Exchangeratesaremaintainedintheexchangeratetype. Thesystemsearchesfor

exchange rates for the valuation date.

Figure 212: MaterialTranslation Using MaterialLedger

IfyouusetheMaterial Ledgercomponent, youcancarrypricesinthematerial

master in a maximum of three currencies.

Thereisnocurrencytranslationifthevaluationstrategyinthecostestimateisas

follows:

• AmaterialpriceisfoundthatisalsocarriedintheMaterialLedger.

• ThesystemdeterminesifthepricesintheMaterialLedgerandthecompany

code/controllingareacurrencyusethesamecurrencytypes.

Iftheabovestrategydoesnotapply,thesystemtranslatesaccordingtothestrategy

described earlier.

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Figure 213: Translation for Activities/Processes

Cost center and business process planning is usually performed only in the

controlling area currency.

Asarule,pricesandcostcomponentsplitsarecreatedonlyinthecontrollingarea

currency. When you valuate an activity type or business process, the strategy

described earlier applies.

If cost center planning was performed in a currency other than that of the

controlling area and this currency is thesame as the company code currency,

translationisnotpossible. Thesystemusesthepricesthatexistinbothcurrencies.

Thesepricesreflectthe(historical)exchangeratethatwasvalidwhenplanning

was performed.

Figure214: TranslationforNon-StockMaterials/ExternalProcessing

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IfdirectpricesarespecifiedintheBOMorrouting,theyaretranslatedusingthe

translation strategy described earlier.

Figure 215: Overhead

Anitemizationiscreatedinthecompanycodecurrencyandthecontrollingarea

currency.

Overhead is applied automatically toeach itemization using the same costing

sheet. Translationdoesnottransfertheoverheadcoststoeachother.

Figure 216: Appendix

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Figure 217: What Is Split Valuation?

If you require split valuation for a material:

• You enablesplit valuationinthematerial master.

• You define your own valuation types.

• You maintaintheaccountingdataforin-housestocktypesin thematerial

master.

Figure 218: Split Valuation and Costing

Usually,thepricesforeachvaluationtypeshouldbesetbymaterialcostestimates.

Sometimes,thisisnotpossiblebecausematerialcostestimatesareexecutedatthe

material/plantlevel. Onlythestandardpricecanbeupdatedatthislevel.

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Fromavaluationpointofview,thisisnotimportant,becausequantitiesandprices

are carried in valuation types.

Figure 219: Split Valuation and Mixed Costing

Youusemixedcostingtosetstandardprices,whichyouachievebyexecutinga

standardcostestimatetoupdatethematerialmaster. Theprocedureisasshown

below:

• Maintainseparateprocurementalternativesforvaluationtypes. Youcanmix

multipleprocurementalternativesandupdatethemixedpriceinthevaluation

type, becauseyoucanmakemorethanoneassignmentforeachvaluation

type. Thisprocedureisdescribedinthesectionaboutmixedcosting.

• Enter the mixing ratios.

• Execute a mixed cost estimate.

• Update the prices (marking/release).

Thematerialcostestimatesforprocurementalternativeshavesetthepricesinthe

valuation types. Themixed cost estimatehasset thepriceatthematerial/plant

level.

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Figure 220: Appendix

Figure221: ParallelProcessing: ShorterProcessing Times

Ifthecostingrunislargeenough,thetimespentinsequentialprocessing,costing,

and updating prices can cause the permitted or predefined time frame to be

exceeded.

Costing is characterized by the processing of large amounts of data. For each

material that is costed, the system should read the BOMs, routings and work

centers, calculatetheprices, andsavethe cost component split(s), itemization,

and logs.

Touseparallelprocessing,thesystemshouldhavesufficientresources. Parallel

processingisdesignedtousetheseresourcessothatthecostingrunisprocessed

as quickly as possible.

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TheITdepartmentcansetupaservergrouptomeettheabovecriteria.

Parallel processing isalso used for thefollowing:

• Material requirements planning (MRP)

• Period-end closing

Runtimescanbereducedbyoperatingat upto15timesthenormal speed. The

factorsinvolvedinthisreductionaredescribedinthefollowingfolio.

Note: Youcanuseparallelprocessingwithonlyoneapplicationserver.

Figure 222: Concept of Parallel Processing

Parallel processing is completely automatic. For example, in Costing, the

following features can be noticed:

• Thematerialstobecostedareindependent ofeach other withinacosting

level. Thenextcostinglevelcannotbestarteduntilthefinalpackageofthe

previouscostinglevelhasended. Parallelprocessingstartsautomaticallyfor

this next level.

• The system creates the package automatically. The package is sent to

the work processes of the server group to which theapplication server is

assigned. Thesystemcontinuesthisprocessuntilalltheworkprocessesare

completeortherearenomorepackagestoprocess.

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Thelevelofparallelprocessingdependsonthreefactors:

• Sizes of the costing levels

• Number of available work processes in relation to the processing of the

database

• Complexity of the structures to be costed

Formoreinformation,seetheCostManagementhomepageinSAPNetunderthe

workshopentitledPerformanceTuningandintheSAPLibrary.

Figure 223: Appendix

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Figure 224: User-Defined Error Management

User-definederrormanagementenablesyoutocreateanindividualinputonthe

error log of the cost estimate.

FormessagesselectedbySAP(notallmessages),themessagetypeenablesyou

to define the message based on whether or not it is a warning, an error, or for

informationalpurposes. Afewmessagescanbeexcludedfromtheerrorlogand

thisenablesthecustomertomodifytherangeoferrorlogs.

Recommendation: Atthestartoftheimplementationprocess,jumpfromalogto

CustomizingforUser-DefinedErrorManagement. ChangesmadeinCustomizing

will apply to all future logs.

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Figure 225: Error Management - Costing Variant

Errormanagementandanalysisgathersthemessagesofanapplicationinonelog.

Thislogcanbedisplayedoranalyzedbasedonspecificcriteria. Ifrequired,you

cansendthelogtothepersonresponsibleusingthemessagecontrol.

Figure 226: Assignment of Error Messages

In Customizing for Product Cost Planning, you can assign error messages to

assignmenttermssuchasAreaofResponsibility,Grouping1,andGrouping2.

The above example shows a possible application for the use of the area of

responsibility and a grouping term.

ThefirstdisplayvariantcontainsallerrormessagesassignedtoEngineering.

TheseconddisplayvariantlistsallerrorswithpriorityasImmediately.

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Youcanalsosendloggedmessages, asshownbelow:

• Assignerrormessagestothoseresponsible(roles,partners)inCustomizing.

• Ensurethatthelogissavedandthatthemailisactiveinthecostingvariant.

• Go to the log.

• Select all or a few messagesand send them.

TheresponsiblepersonsassignedinCustomizingautomaticallyreceiveamessage

in their Inbox.

Recommendation: Usetheprocedurewithdisplayvariants,becauseanerrorlog

that issent does not contain long message texts.

Figure 227: Posting Example: Moving Average Price(2)

Sometimes, the moving average price (V) in the material master can result in

price difference postings.

Themaindisadvantageofusingthemovingaveragepriceisthatthepriceusedto

valuateamaterialconsumptionalmostcompletelydependsonthetimeatwhich

the goods issue is posted in the system. If, for example, an invoice receipt is

postedfor anexternallyprocured material after agoodsissuewasentered, the

invoicevalueisnotreflectedinthevalueofthematerialissued. Consequently,the

issuedmaterialisnotvaluatedatitsactualprocurementcost.

Thiscaseofstockshortageisillustratedinthepostingexampleabove. Theinvoice

receipt(4)ispostedafterthematerialwasissued(3). Followingasystem-internal

stockcoveragecheck,thepricedifferenceof100.00isonlypartiallydebitedtothe

material(50.00). Theremainingvalue(50.00)flowstoapricedifferenceaccount.

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Figure 228: Posting Example: Moving Average Price(3)

Themovingaverageprice(V)canresultinunrealisticmaterialpricesinsituations

of multi-level production or when there are variances that do not appear

immediately. Such unrealistic prices may occur when, in the context of stock

coverage,anadjustmenttomaterialstockismadeasaresultofusinganincorrect

base quantity.

Inthecurrentperiod,thereareanumberofgoodsreceiptsforamaterialthatare

valuated with the moving averageprice(V).

Afterwards,agoodsissueoccursfor200unitsofthismaterial.

Onlythenaretheinvoicereceiptsfortheabovegoodsreceiptsposted,sothatin

bothcases,theinvoicepricevariesfromthepurchaseorderprice.

The pricevariances of all invoicesareadjustedto stock because thereis stock

coverage at the time of invoice receiptin both cases(stock quantity is at least

aslargeastheinvoicequantity). Theexisting stockquantityisadjustedwith a

variance of 140.

This results in a valuation of the remaining material stock and material

consumptionatanunrealistically highprice(3.60).

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Figure 229: Multiple Currencies and ParallelValuations

Threefieldsforcurrencies/valuationsareavailablewithinthematerialledger.

If you want to useonly the functions for multiple currencies and not those for

multiplevaluation,thecurrencytyperepresentsacurrencyamount. Suchcurrency

types end with the digit zero.

Ifyouwanttousethefunctionsformultiplecurrenciesandmultiplevaluations

(forexample,forinter-companytransferprices),thecurrencytypealsocontains

informationaboutthevaluationonwhichanamountisbased.

The folio illustrates the following:

• Currency type 10 is defined as the legal valuation in the currency of the

company code (the local currency).

• Currency type 31 is another currency that isbased on a valuation for the

corporategroup(to eliminateinternal profits).

• Currencytype32usesthesamecurrencyascurrencytype31butisbased

onprofitcentervaluation. Internaltransfersofgoodsandservicesbetween

profitcentersarevaluatedwithapriceformanagementpurposes.

Formoreinformationonmultiplevaluation,seetheAC650TransferPricescourse.

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Figure 230: Example of Parallel Valuation

This figure shows a group based in the USA, which has companies in Detroit

and Berlin. The group publishes its financial statements in US dollars, in line

with legal requirements in the USA.

The company in Detroit also publishes its financial statements in US dollars,

in linewith legal requirementsin the USA. Thecompanysubmits its financial

statementstothegroup,whichconsolidatestheindividualfinancialstatementsof

allsubsidiaries. Thecurrencyusedforconsolidationiscalledthegroupcurrency.

Allinternalprofitsareeliminatedduringconsolidation. Theresultingvaluation

approach is called group valuation.

ThecompanyinBerlinpublishesitsfinancialstatementsinEUR,inlinewithlegal

requirementsinGermany. LikethecompanyinDetroit, thecompanyinBerlin

alsosubmitsitsfinancialstatementstothegroupinthegroupcurrency,USdollars.

In the SAP ERP, both companies set the local currency as currency type 10

(Detroit: USD, Berlin: EUR). Both companies also define a group currency

(currencytype31) inUSDfor groupvaluation. Bothcompaniescanalsousea

profit center valuationin USD(currencytype32).

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Figure 231: Multiple Valuation Approaches: Legal View

The sample corporate structure shown above demonstratesthe useof multiple

valuation approaches for a multi-stage production process. The assumption is

that the actual costs of the order are equal to thevalueof thedeliveryto stock

to avoid discrepancies.

Intheexample,asemi-finishedproductisissuedtoaproductionorder.

Fromalegalperspective,anewvaluationapproachcanariseifthesendingprofit

centerdoesnotbelongtothesamecompanycodeasthereceivingprofitcenter.

Thelegalsalespriceofprofitcenter2isthelegalpurchasepriceofprofitcenter3.

Thecostsforthesemi-finishedproductincludeadditionalcoststhatarisefrom

activityallocationfromacostcenterandoverheadrates. Theresultingtotalcost

ofEUR800leadstoalegalvaluationapproachforthefinishedproductofEUR

800tostock. Itisassumedthattheactualcostsoftheorderareequaltothevalue

of the delivery to stock to avoid discrepancies.

Forcross-companytransfersbetweenprofitcenters,youneedtodefinepricesin

SDfromboth legal andprofit center perspectives.

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Figure232: MultipleValuationApproaches: ProfitCenterView

Ifyouwanttoexamineaprofitcenterbasedoneconomiccriteria,itisagoodidea

touseaprofitcenterprice(profitcenterview)andthelegalsaleprice.

Fromtheperspectiveofprofitcenters,thegoodstransferfromprofitcenter2to

profit center 3 appears as a sale valuated with a special pricedefined in Profit

Center Accounting (PCA).

Inthiscase,theproductionorderisalsodebitedwiththetransferprice. Overheads

areusedinthesamewayasinthepreviousexample. Thepricefortheproduct

fromtheperspectiveofprofitcenter3isconsequentlyUS$500.

Itisassumedthattheactualcostsoftheorderareequaltothevalueofthedelivery

to stock to avoid discrepancies.

Forcross-companytransfersbetweenprofitcenters,youneedtodefinepricesin

SDfromboththelegalandtheprofitcenterperspectives. (Inalaterrelease,SD

accessesthePCApricingtooltodeterminetheprofitcenterprice. Youneedto

define this price only in PCA.)

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Figure 233: Group Costing: Cost Component Split

MultiplevaluationapproachescanbeusedinMaterialCosting. Besidesstandard

pricesaccordingtothelegalview,youcancoststandardpricesaccordingtothe

groupviewand the profit centerview andintheMaterial Ledger. Thevarious

costing runs should be executed separately.

Thegroupcostestimatecontainsinformationaboutcostsandrevenuesthatwere

incurredintheindividualareasbyupdatingthecostcomponentsplit. Thechanges

in profit are updated with the costs in each area (delta between the group and

legal standard prices and delta between the group and profit center standard

prices). Thepartner versiondefinedinCustomizingfor CO-PCdeterminesthe

organizationalstructuresforwhichthecostcomponentsplit(andthusthefullcost

details) shouldbestored. This ispossible for company codes, plants, business

areas, and profit centers.

Thesamequantitystructurecanbeusedtocreatethecostestimateinthevarious

valuations.

SpecificControllingfunctionsforactualdata(suchasmarkups)canbeusedonly

intheoperationalversion. TobeabletocalculatethesamevaluesinProductCost

Planningasforactualdata, youneedtocalculatethemarkupsintheadditional

valuation approaches using the reference cost estimate from the operational

valuation approach.

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Figure 234: Group Costing: Partner Value Added

You use transfer prices for these value flows.

Groupcostingsupportsstrategicdecisionsbyseparatelycalculatinganddisplaying

valueaddedthroughvariouspartnersinthegroupof companies, such asprofit

centers,businessareas,andindividualcompanies. Groupcostingcanbeusedonly

ifallthecompaniesareassignedtothesamecontrollingarea.

Each material hasacost component split, which displaystheproduction value

addedascostcomponents. Thesystemcandeterminefromwhichpartner(profit

centers,businessareas,andindividualcompanies)amaterialcomponentoriginates

andcangenerateaseparatecostcomponentsplitforeachpartner.

Ifyoudonotrequirethislevelofdetail,youcandisplaythevalueaddedforeach

partner asa subtotal at the “directpartner”level.

YouspecifyifyouwanttousethepartnercostcomponentsplitinCustomizing.

Youdefineapartnerversionandassignittoacostingtype. Inthepartnerversion,

youcansetthelevelofdetailforpartnerinformation. Forexample,companycode

level, plant level, or profit center level.

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Appendix 2

Summary

Figure 235: Course Overview Diagram

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Appendix2: Summary AC505

Figure 236: Recommended Follow-up Activities

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Index

A M

Activity-Based Costing, 383 Material cost, 49

Analysis, 221 Material Cost Estimate, 4

Assembly scrap, 314 Material Cost Estimate with

Quantity Structure, 4

B

Material Cost Estimate

Base object costing, 17

without Quantity Structure,

Base Planning Object, 4

Base Planning Objects, 16

Material list, 221

C Material Master, 50

Classification system, 383 Multi-level unit costing, 57

CO-PA, 368 O

Component scrap, 314–315

Operation scrap, 315

Control Parameters, 13

Overhead group, 51

cost estimate header, 59

Overhead key, 16–17

Cost Object Controlling., 6

P

Costing Dates, 218

Costing levels, 221 Planned scrap, 314

Costing results, 60 Product Cost Planning, 2, 383

Costing run, 215 Product Life Cycle, 3

Costing Sequence, 4 Profit Center, 218

Costing sheet, 16 Profitability Analysis, 368

Costing Status, 218

R

Costing structure, 59

Reference and Simulation

costing variant, 13

Costing, 4

Costing Variant, 218

S

D

selection variants, 223

display variants, 223

Special Procurement Type,

E

218

Easy cost planning, 383 Standard Cost Accounting

extracts, 223 Variances, 371

standard cost estimate, 215

I

T

Itemization, 60

Tangible Goods, 6

L

U

Lot size, 51

Unit cost estimate, 59

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Index AC505

V W

Valuation class, 51 Worklist, 59

Valuation Class, 218

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Feedback

SAP AG has made every effort in the preparation of this course to ensure the

accuracy and completeness of the materials. If you have any corrections or

suggestionsforimprovement,pleaserecordthemintheappropriateplaceinthe

course evaluation.

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