AC505_EN_Col92_FV_Part_A4 (第2页) | ERP软件技术分享

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AC505 Lesson: Base Planning Objects

Solution 1: Base Object Costing

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.

a) Menu→Accounting→Controlling→ProductCostControlling→

ProductCostPlanning→ReferenceandSimulationCosting→Create

Base Planning Object (KKE1)

Controlling area: 1000

Base planning object: Pump_##

Select Enter.

Base unit of measure: PC

Cost element: 892000

Company code: 1000

Plant: 1000

Costing sheet: COGS

Enter a name and description.

2. Aftermaintainingthebasicdataforthebaseplanningobject,createthecost

estimatewiththelotsizeas100. Whichcostingvariantisavailable?

a) Click the Calculator icon (CreateCost Estimate) in the toolbar.

ThecostingvariantforReferenceandSimulationCostingisPG.

Enteralotsizeof100piecesandselectEnter.

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Unit2: ReferenceandSimulationCosting AC505

3. Afterevaluatingtheinformationprovidedbyengineering,youdecidethat

themostefficientwaytocreatethecostestimateistousetheexistingbase

planningobjectcostestimateforpumpP-100(pumpGGstandard). Enter

100unitsunderitemcategoryBtoyourbaseplanningobject,andexplode

them to one level.

a) Inthelistscreenoftheunit costestimate, select itemcategoryB

(base planning object).

Resource: P-100

Quantity: 100

Select Enter.

ChooseFunctionsandthenExplodeBasePlanningObject.

No. of levels: 1

SelecttheitemP-100 and chooseExplode.

ContinuepasttheinformationmessagebyselectingEnter.

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).

a) Placethecursoronthenextavailableitemandclickthemagnifying

glass(detailscreen) icon in the toolbar.

Item category: Internal activity

Activity type: 1420

Quantity: 3

Work center: 1310

Plant of work center: 1000

Select Confirm and continue past the information message by

pressing Enter..

Select Confirm again.

Continued on next page

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AC505 Lesson: Base Planning Objects

2. Checkthecostingiteminformationtomakesurethatcostcenter4230(Pump

Assembly)isassignedtoworkcenter1310. Usingtheexplanationfacilities,

displaythepriceforcostcenter/activitytype4230/1420inordertoanalyze

the result of the unit cost estimate.

a) Selecttheinternalactivityyoucreatedintheearlierexercise,place

the cursor onthe row, and click theicon i (Information on Cost

EstimateItem)inthetoolbar. Navigatetotheworkcenter,andin

thecostingtabchecktomakesurethatcostcenter4230Assembly

Pumps isassigned to work center1310.

Close the work center display and return to the explanation

facilities. Navigate to the price for cost center/activity type

4230/1420.

Total price: _______ (EUR)

Navigate to the price unit by clicking the Period Screen icon in

the tool bar.

Price unit: _______

To view the Activity Unit, go back to the Overview screen and

change the display layout to include the activity unit field or

navigate to the activity type master data record by placing the

cursoronthefieldforactivitytype1420andclickingthemaster

databuttonfromthetoolbar. Clickthebasicdatatab.

Activity unit: ______ (H)

Exittheoverviewscreenandexittheexplanationfacilities.

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Unit2: ReferenceandSimulationCosting AC505

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.

a) In the next free row, create an item with category V (variable)

and enter the following:

Quantity: 100

Unit: PC

Description: Pump stickers_##

Price total: 30

Price unit: 10

Cost element: 400000

Confirmyourentriesby pressing Enter.

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 the cost estimatefor the pump and exploded in the cost 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.

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AC505 Lesson: Base Planning Objects

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

replacedunderthewarrantyforapriceofEUR1,000perunit. Enterthisasa

variableitemundercostelement400000. Savethebaseplanningobject.

a) CreateanewsessionbychoosingeitherSystem→Createsessionor

the icon Creates a new session.

Menu→Accounting→Controlling→ProductCostControlling→

Product Cost Planning → Reference and Simulation Costing →

Create Base Planning Object (KKE1)

Base planning object: Service_##

Select Enter.

Base unit of measure: PC

Cost element: 476900

Company code: 1000

Plant: 1000

Enter a name and a description.

Click the icon Calculator (Create Cost Estimate) in the toolbar.

SelectcostingvariantPG,enteralotsizeof1,andchooseEnter.

Foritem1,selectitemcategoryE(internalactivity).

Resource: 4279

Plant/activity: 1421

Quantity: 1

Confirm with Enter.

Foritem2,selectitemcategoryV(variableitem).

Quantity: 15

Unit: H

Description: Travel costs

Price total: 150

Price unit: 1

Cost element: 476900

Confirm with Enter.

Foritem3,selectitemcategoryV(variableitem).

Quantity: 3

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Unit2: ReferenceandSimulationCosting AC505

Unit: PC

Description: Materials cost

Price total: 1000

Price unit: 1

Cost element: 400000

Confirm with Enter.

Save your unit cost estimate entries.

Savethemasterdataofthebaseplanningobject.

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.

a) Gotothesessioninwhichyoucreatedthebaseplanningobjectfor

the pump and select item category B (base planning object) in

the next available row.

Resource: Service_##

Quantity: 1

Confirm your entries with Enter.

Select theitem row, and click thesymbol i (Informationon cost

estimateitem)inthetoolbar. Navigateintheexplanationfacilities

for the base planning object to access the cost estimate for the

service package.

Exit the display of the cost estimate and exit the explanation

facilities.

3. Inorderto includethedetail oftheindividuallineitemsfromtheservice

packageusethefunctionExplodeBasePlanningObjecttolisttheservice

items in the spreadsheet.

a) ChooseFunctionsandthenExplodebaseplanningobject. Select

thelinecontainingthewarrantyservicebaseplanningobject.

No. of levels:1

SelecttheitemService_##andchooseExplode.

Continued on next page

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AC505 Lesson: Base Planning Objects

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

pump. Call up the cost estimate again by choosing thecalculator symbol

in the toolbar. Theresult of the overhead application is listed using item

category G.

a) SavethecostingresultsbychoosingtheSavesymbolinthetoolbar

or by choosing Costing → Save.

Click the calculator (Process Cost Estimate Further) symbol to

displaytheresultoftheoverheadapplication(itemcategoryG).

Remaininthelistscreenoftheunitcostestimate.

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

costingresultbychoosingPrintinthelistscreenoftheunitcostestimate.

Whatarethetotalcostsforthenewpump? Chooseanotherlayoutthatdoes

notgrouptheitemsbyeitheritemcategoryorcostelement.

Whatistheamountofthematerialcostsforthecostestimate? Todetermine

thischooseareportlayoutthatgroupstheitemsbytheitemcategory.

Choosethereportlayoutthatgroupsthecostsbycostelementanddetermine

whichcostelementrepresentstheconsumptionofsemi-finishedproducts.

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Unit2: ReferenceandSimulationCosting AC505

Save the base planning object.

a) Choose Costing → Print.

Click the symbolSelect layout inthe toolbarand then select the

displaylayout1SAP02Costingitems(overview). Thetotalcostis

__________ EUR (100 pumps).

Click the symbolSelect layout inthe toolbarand then select the

displaylayout1SAP01Itemcategories(grouped).Thematerialcost

is __________EUR (100 pumps).

ClickthesymbolSelectlayoutinthetoolbarandthenthedisplay

layout 1SAP09Cost elements (grouped).

Theconsumption of thesemi-finishedproductisrepresented by

cost element 890000.

Exit thereport displayand theunit cost estimatelist screen and

savethecostestimateandmasterdataforPump_##.

3. Forthepresentation, gointotheobjectlist intheInformationSystemand

chooseanoverviewofthebaseplanningobjectPump_##. Fromthislistgo

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

baseplanningobject. Changethereportsettingstodisplayallitemsofyour

base planning object.

a) Menu→Accounting→Controlling→ProductCostControlling→

Product Cost Planning → Information System → Object List →

For Base Planning Object→Overview of Base Planning Objects

(S_ALR_87013028)

Base Planning Object: Pump_##

ClickExecuteinthetoolbartocallthereport.

Go to the Costed Multilevel BOM by clicking the icon Display

Cost Estimate.

CallthelistbychoosingSettings→ShowAllItems.

Continued on next page

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AC505 Lesson: Base Planning Objects

4. Defineyourownlayoutbyaddingthefieldsforfixedandvariablevalues.

Inaddition,movethefixedandvariablevaluefieldstothethirdandfourth

column. Savethispersonallayout,andmaintainanameanddescriptionfor

thelayout. Assignthelayout nameAC505_##.

a) Click the icon Change Layout.

IntheColumn Setlist, selecttheFixedvalueand Variablevalue

fieldsandshowthem. Adjustthecolumnpositionbyselectingthe

columnname,anddragginganddroppingittothecorrectposition.

Tosavethelayout,clicktheTransfer(enter)iconandthentheSave

layouticon. Enterthe layout name AC505_##, activatetheuser

specificcheckboxandaddadescription. ClicktheSavelayouticon.

b) Exit the report.

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Unit2: ReferenceandSimulationCosting AC505

Lesson Summary

You should now be able to:

• Describe base planning objects

• Explain the information system

• Describe the explanation facilities

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AC505 Unit Summary

Unit Summary

You should now be able to:

• Explainthepurposeofthecostingvariantforproductcostplanning

• Identifytheitemcategoriesavailableforcostplanning

• Describe base planning objects

• Explain the information system

• Describe the explanation facilities

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UnitSummary AC505

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AC505 Test Your Knowledge

Test Your Knowledge

1. Thecontrolparametersinthecostingvariantandthesettingsdonotdepend

onwhetherornotyoucreateamaterialcostestimateorbaseobjectestimate

planning.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

2. itemsareusedbythesystemtocalculatetotalsforrows.

Fillintheblankstocompletethesentence.

3. Therearetwooptionsforenteringcostingitemsinunitcosting: listscreen

and screen.

Fillintheblankstocompletethesentence.

4. Write a short note on display variants.

5. Howdotheexplanationfacilitieshelpthecostplanner?

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TestYourKnowledge AC505

Answers

1. Thecontrolparametersinthecostingvariantandthesettingsdonotdepend

onwhetherornotyoucreateamaterialcostestimateorbaseobjectestimate

planning.

Answer: False

Thecontrolparametersinthecostingvariantandthesettingsaredependent

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

estimate planning.

2. Totalitemsareusedbythesystemtocalculatetotalsforrows.

Answer: Total

3. Therearetwooptionsforenteringcostingitemsinunitcosting: listscreen

and detail screen.

Answer: detail

4. Write a short note on display variants.

Answer: Displayvariantsenableyoutocreatereportcolumnsandsavethem

underadisplayvariant. Thefollowingfunctionsareavailable: Sort,display

sum,subtotal,andfilter. Ifrequired,youcanalsosavethesesettingsunder

thedisplayvariant. TheSAPdisplayvariantsareusedasthedefault.

5. Howdotheexplanationfacilitieshelpthecostplanner?

Answer: Theexplanationfacilitiesenablethecostplannerto:

• Quicklyaccessdataandinformationinthecostingenvironment.

• Remaininthecostestimateortheanalysiswhileaccessingtheabove

data.

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Unit 3

Material Costing Without Quantity

Structure

Unit Overview

Thisunitexplainshowtomaintainanddescribetherequiredentriesinthematerial

master. It also explains how to execute a single-level unit cost estimate for

materialsandamulti-levelunitcostestimateformaterials. Theunitalsoprovides

informationaboutthethreetypesofcostingresultsforamaterialcostestimate.

Unit Objectives

After completing thisunit, you will beableto:

• Definethemostimportantmaterialmasterviewsformaterialcosting

• Describe the fields relevant to costing

• Describe prices in material master

• Executeasingle-levelcostestimatefor materials

• Executeamulti-levelunitcostestimateformaterials

• List the basicstepsof multi-level unit costing

• Define and describe the three types of costing results for a material cost

estimate

• Explainthecostingstructureforenhancedefficiency

• Describe the global cut and pastefunction

• Explain how to use global filters

• Define and implement worklists

Unit Contents

Lesson: Material Master ........................................................48

Lesson: Unit Cost Estimates...................................................54

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

Exercise 2: Multilevel Unit Costing........................................73

Exercise 3: Optional Exercise: Multi-level Unit Costing with

Worklists......................................................................79

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Unit3: MaterialCostingWithoutQuantityStructure AC505

Lesson: Material Master

Lesson Overview

ThislessonprovidesanoverviewoftheorganizationalstructuresforMaterialCost

Estimates. Italsodescribesmaterialmasterviews,prices,andfieldsrelevantto

costing.

Lesson Objectives

After completingthislesson, you will beable to:

• Definethemostimportantmaterialmasterviewsformaterialcosting

• Describe the fields relevant to costing

• Describe prices in material master

Business Example

ManagementdecidestoincludethepumpthatyoualreadycostedusingReference

and Simulation Costing in the production program. The Cost Of Goods

Manufactured(COGM)andCostOf GoodsSold(COGS) shouldbecalculated

before you can create the final BOMs and routings. You need to study and

understandthecostingandaccountingviewsofmaterialmaster,becauseamaterial

masterrecordalreadyexistsforthenewpumpintheSAPERP.

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AC505 Lesson: Material Master

Organizational Structures for Material Cost Estimates

Figure22: OrganizationalStructuresforMaterialCostEstimates

Materialcostestimatesaresavedwithreferencetoaplant.

• Example: Productsproduced inmorethanoneplant havea separatecost

estimate for each plant.

TovaluematerialmovementsinLogistics,thesystemaccessesthecostingresults.

The valuation areadeterminestheorganizational level atwhichthematerial is

valuated. Tousematerialcosting,itismandatorythatyouestablisheachplantas

a valuation area.

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Unit3: MaterialCostingWithoutQuantityStructure AC505

Views in the Material Master

Figure 23: Views in the Material Master

Thesynonymsforthetermmaterialmasterarematerial, itemmaster,product,

and assembly.

ThematerialmasterisdescribedindetailinMaterialsManagement(MM)courses.

In costing, the material master is involved in the calculation of material costs

and updating prices.

TheAccounting,Costing,andMRPviewsarerelevanttocosting.

• Accounting view:

– Relevant to material valuation, material price control, and account

determination

• Costing view:

– Containscontrolparametersformaterialcosting

– AlsocontainscharacteristicsrequiredforCostObjectControlling

– TheCostingviewshouldbemaintainedtobeabletocostamaterial.

• MRP view:

– Material status in PP

– Scrap factors

– Special procurement

– Indicators: Co-product/Bulk material

– Production version

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AC505 Lesson: Material Master

Costing and Accounting Views of Material Master

Figure 24: Material Master: Fields Relevant to Costing

Thematerial typedetermineswhether acostingviewisallowed for amaterial.

Thematerialtypecontainsdefaultvaluesthatareusedwhenamaterialiscreated.

Lotsize. Thelotsizeenteredhereisusedasthedefaultvalueforthematerialcost

estimate. Thelotsizecanbeoverwritteninindividualprocessing. It cannot be

overwritten in mass processing.

Valuation class. The valuation class controls account determination. The

consumption account is determined, which also appears as the primary cost

element in the itemization.

Origingroupassubgroupofacostelement. Ifanorigingroupisenteredfora

material,thecombinationoforigingroupandcostelementisupdatedintheCO

system. You can thus define the following:

• Overheadforspecificmaterialgroups,suchasinputmaterialgroups

• Costcomponentsfor specificrawmaterial groups

Overheadgroup: Keythatgroupsmaterialsmanufacturedforthesametypeof

overhead application, based on the product.

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Unit3: MaterialCostingWithoutQuantityStructure AC505

Figure 25: Material Master: Prices

Planned Prices 1, 2 and 3: These can be maintained for raw materials and

purchasedpartsandusedtovaluatematerialsinthecostestimate.

Tax-basedandcommercialprices:Thesepricesareenteredforpurchasedparts

ininventorycostingtodeterminevaluessuchasthelowestvalue. Aninventory

costestimatecanusethesepricesforvaluationandthenupdatethecostingresults

for finishedandsemi-finishedproductsinthesefields.

Pricecontrol: Indicatorforpricecontrolaccordingtowhichtheinventoryofa

materialisvaluated. Thefollowingoptionsareavailable:

• Standard price

• Moving average price

Astandardcostestimatecanbeusedtoupdatethestandardprice.

Youcanbranchfromtheaccountingandcostingviewstotheresultsofstandard

costestimates. Theseresultsupdatethestandardprice.

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AC505 Lesson: Material Master

Lesson Summary

You should now be able to:

• Definethemostimportantmaterialmasterviewsformaterialcosting

• Describe the fields relevant to costing

• Describe prices in material master

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Unit3: MaterialCostingWithoutQuantityStructure AC505

Lesson: Unit Cost Estimates

Lesson Overview

Thislessonexplainssingle-levelunit costing. It alsodescribesmulti-levelunit

costing and its layout. It also explains the three types of costing results for a

material cost estimate.

Lesson Objectives

After completingthislesson, you will beable to:

• Executeasingle-levelcostestimatefor materials

• Executeamulti-levelunitcostestimateformaterials

• List the basicstepsof multi-level unit costing

• Define and describe the three types of costing results for a material cost

estimate

Business Example

Themanagementofyourcompanydecidestoincludethepumpthatyoucosted

using Referenceand Simulation Costing in theproduction program. TheCost

OfGoodsManufactured (COGM)and CostOfGoodsSold(COGS) should be

calculated before you can create the final BOMs and routings. You will use

material costing without quantity structure by incorporating the existing base

planningobject,becauseamaterialmasterrecordalreadyexistsforthenewpump

intheSAPERP.Fortechnicalreasons,engineeringisdebatingwhetherornotto

useasteelflywheelinsteadofanormalone. Youneedtosimulatetheproposed

change using multi-level unit costing.

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AC505 Lesson: Unit Cost Estimates

Single-level Unit Costing

Figure 26: Single-level Unit CostEstimate fora Material

Materialcostingwithoutquantitystructureisdesignedtocostmaterialswithout

accessingBOMsand/orroutings. Thecostingresultscanbewrittentopricefields

in the material master.

IfBOMsorroutingsdonotexist,youcanmanuallyentertheitemsthatrepresent

thequantitystructureandvaluethemwiththecostestimate.

Price selection and overhead calculationaredetermined automatically and are

basedonthevaluationvariantthatisassignedtothecostingvariant.

Youcanusematerialcostingwithoutquantitystructure:

• Whencostingandupdatingpricesfornewmaterials

• Whenyouwanttoperformcostingusingnon-SAPproductionplanningdata

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Unit3: MaterialCostingWithoutQuantityStructure AC505

Figure 27: Single-level Unit Costing

Enterthematerialandplantforwhichthecostestimateshouldbecreated.

Select a costing variant:

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

for costing items

• Also,thecostingvariantproposesvaliditydatesforthecostingvariantand

valuation datesfor materialand activity prices

• Ifyoudonotenteralotsize,thesystemusesthelotsizefromthematerial

master.

Acostestimateheaderiscreatedautomatically. Thiscanbeusedto:

• Change the lot size

• Enter various text

Whenyousavethecostingitems,theoverheadandprocesscostsarecalculated

automatically. Theitemizationand costcomponent split arethen availablefor

analysis.

After saving the costing items , the material cost estimate is updated to the

database.

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AC505 Lesson: Unit Cost Estimates

Multi-level Unit Costing

Figure 28: Multi-level Unit Costing: Basic Scenarios

Multi-level unit costing is a highly flexiblescreen that allows the hierarchical

structureeditingofbaseplanningobjectsandmaterialswithoutbillsofmaterial

androutings. Single-levelunitcostingonlysupportseditingasinglebaseplanning

object or material.

Multi-levelunitcostingcanbeusedinthefollowingscenarios:

Scenario 1: New product

• Youarecreatingnewmaterialmastersorcostestimatesfornewmaterials.

• As a rule, you create the structurefrom top to bottom by making further

refinements.

Scenario 2: Similar product

• Youwanttocostanewproductthatissimilartoanexistingone. Youcan

copy the subordinate structure to the new product and make changes to

the new (copied) structure.

Scenario 3: Product changes

• Youwanttomakechangestoanexistingproduct.

• Copytheexistingcostestimateandmakechangestothecopy.

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Unit3: MaterialCostingWithoutQuantityStructure AC505

Figure29: Example: MaterialCostEstimateWithoutQtyStruct.

Prerequisite: Material master with costing view (accounting view also

recommended).

Selecting the costing variant:

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

for costing items

• ThecostingvariantismaintainedinCustomizingformaterialcosting

• Youenterthecostinglot sizetobeusedasabase

Acostestimateheaderiscreatedautomatically. Thiscanbeusedto:

• Change the lot size

• Enter various text

If you drag-and-drop a different material cost estimate from the worklist, the

system prompts you to specify if you want to insert the original cost estimate

or make a copy. Subsequent changes in thecopied structure do not affect the

original cost estimate.

Enterthemissingquantityinthelistscreenoftheunitcostestimate.

Ifyouaregoingtoeditanentirechangepackage,youshouldrevaluatethewhole

structure to maintain a consistent status.

Aftersaving,thecostestimateisupdatedinthedatabase.

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AC505 Lesson: Unit Cost Estimates

Figure 30: Layout of Multi-level Unit Costing

Thescreenformulti-levelunitcostingisdividedintothreeareas:

• Costing structure

Thesystemcansimultaneouslydisplayandprocessacostedmulti-levelBOM,

multiplematerialcostestimates(withandwithoutquantitystructure), andbase

planningobjectsin the costing structure. Thestructure enables you to quickly

editinacomplexhierarchyand providesfast overview. Italsooffersthesame

analytical possibilitiesasthecostedmulti-levelBOM.

• Unit cost estimateorcost estimate header

Forbaseplanningobjectsandmaterialcostestimateswithoutquantitystructure,

theunitcostestimatelistscreenisdisplayed. Youcanusethemethodsdescribed

intheReferenceandSimulationCostingunit. Youcanalsoalternatebetweenthe

costestimateheaderandthelistscreen. Afterthechangesaremade,thecosting

structure is automatically updated.

• Worklist or detail lists

The worklist is designed so that frequently-used structures and resources are

availabletothecostplanner. Youcandraganddropsubstructuresandindividual

costingitemsfromtheworklisttothecostestimateinthecostingstructure. This

functionalsoworksinthereversedirection. Or,youcanusethisareatoprepare

reportsfor analyticalpurposesor displayerror logs.

Costing Results

Cost Estimate Results: Itemization

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Unit3: MaterialCostingWithoutQuantityStructure AC505

Cost EstimateResults: Costed Multilevel

Cost EstimateResults: Cost Component Split

Figure 31: Cost Estimate Results: Itemization

Costing results can be displayed and saved as an itemization. The report can

includethe cost element assigned to each item.

Theitemizationprovidesdetaileddataabouttheresourcesrequired toproduce

a product. The costing information for each item includes details such as the

quantity, unit of measure, and value.

Examples:

• The following data isstored for amaterial:

– Material and text

– Plant

– Quantity used

– Price of material

• Thefollowingdataisstoredforaninternalactivity:

– Cost center and text

– Quantity used

– Activity type

– Price

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AC505 Lesson: Unit Cost Estimates

Figure 32: Cost EstimateResults: CostedMultilevel BOM

TheCostedMultilevelBillofMaterialreportprovidesahierarchicaloverviewof

the value added for each assembly item.

Thedisplayofcostsforeachcomponent(assembliesandinputmaterials)inthe

costed multi-level BOM is based on the structure and content of the BOM for

the costed material.

Youcanalsodisplayotheritemssuchasmanufacturingactivitiesandoverhead

costs.

Figure 33: CostEstimate Results: CostComponentSplit

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Unit3: MaterialCostingWithoutQuantityStructure AC505

The cost component split groups cost elements in cost components. When a

multi-level structureis costed, the cost component splitis rolledupsothat the

originalidentityofthecostsfromthelowerlevelsisretainedforanalysis.

Foreachproduct,thecostcomponentsplitprovidesinformationabout:

• The value addedof thematerial (upper level)

• ThecostsofsubordinatematerialsintheBOM(lowerlevel)

Thecostcomponentsplitisavailableformaterialcostestimateswithandwithout

quantity structure.

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AC505 Lesson: Unit Cost Estimates

Lesson Summary

You should now be able to:

• Executeasingle-levelcostestimatefor materials

• Executeamulti-levelunitcostestimateformaterials

• List the basicstepsof multi-level unit costing

• Define and describe the three types of costing results for a material cost

estimate

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Unit3: MaterialCostingWithoutQuantityStructure AC505

Lesson: Enhanced Efficiencies for Multi-Level Unit Cost

Estimates

Lesson Overview

Thislessondescribesthecostingstructure,globalcutandpastefunctions,global

filters, and worklistsfor enhanced efficiency.

Lesson Objectives

After completingthislesson, you will beable to:

• Explainthecostingstructureforenhancedefficiency

• Describethe global cut and paste function

• Explain how to use global filters

• Define and implement worklists

Business Example

Themanagementofyourcompanydecidestoincludethepumpthatwasalready

costedusingReferenceandSimulationCostingintheproductionprogram. The

cost of goods manufactured (COGM) and cost of goods sold (COGS) should

becalculated before you can createthefinal BOMsand routings. Engineering

informsyouthatthenewpumpisdefinedinmaterialmaster. Youneedtousethe

WorklistfunctionswithMulti-levelcostingtocompletethisestimate.

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AC505 Lesson: EnhancedEfficienciesforMulti-LevelUnitCostEstimates

Costing Structure

Figure 34: Enhanced Efficiency – Costing Structure 1

The costing structure can display one or more cost estimates in the form of a

multi-level BOM. You cannavigate quickly to the detailed information on the

rightofthescreen. Thecostingstructurealsoprovidesthesamereportingfacilities

as the costed multi-level BOM.

Multi-levelunitcostingenablesyoutoeditbaseplanningobjectsandmaterialcost

estimates without quantity structure.

Recommendation: Thefollowingfunctionsareavailabletoenableyoutowork

withmulti-levelunitcostingasefficientlyaspossible:

• Context menu: Access this by placing the cursor on the selected item

(suchasacostestimate)andright-clicking. Variouscontextmenusappear

depending on the object or item selected.

• Buttons in respective areas.

Whenyoustartediting, onlycostestimatesappearinthecostingstructure. You

can also display all the costing items.

Arrowsenableyoutooptimizecolumnwidthstorequirements.

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Unit3: MaterialCostingWithoutQuantityStructure AC505

Figure 35: Enhanced Efficiency – Costing Structure 2

Thedrag-and-dropfunctionenablesyoutocopyandreplacecostestimates.

Copying:

Selectacostestimateorpartofoneand“drag”ittotheCostingstructureicon.

Thesystempromptsyoutospecifyinwhichcostingvariantandcostingversion

thecopyshouldbemade. Theresourcesaretransferredtothenewcostestimate

andvaluated accordingto the specifiedcosting variant. Thenewcostestimate

is displayed in the structure. If you do not save it, the copy is created only

temporarily.

Insertion:

Selectacostestimateorpartofoneanddragittotherequiredposition. Thesystem

asksyouifthiscostestimateshouldbeinsertedasanoriginaloracopy. Ifyou

chooseCopy,thesystemautomaticallytakesthesamecostingvariantandcosting

version from the cost estimate in which the insertion is made. If you choose

Original,notethatanychangesyoumakecanaffectotherareaswherethiscost

estimateisused. Youneedtoenterthequantityintheunitcostestimatelistscreen.

Deletion:

The Deletion function deletes an object only from the costing structure. This

meansthatifacostestimateissavedtothedatabase,itcanbereadbythedatabase

atany time. Theonlycost estimatesthatcanbedeleted usingthisfunctionare

thosethathavebeenusedtemporarilyintheworksession.

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AC505 Lesson: EnhancedEfficienciesforMulti-LevelUnitCostEstimates

Figure 36: Enhanced Efficiency – Costing Structure 3

Thedefaultvariantprovidedwiththestandardsystemincludesbothstatuses.

The Changed statusenablesthecostplanner to seeif changesin substructures

haveaffectedthehigher levelsof thecost estimateafterrevaluation. Acosting

structureisconsistentwhenallthestatusindicatorsaregreen.

Example: Theabovefigureshowsthefollowingsituation:

Changessuchaspricechangesaremadetothelowestlevel. Thesechangesare

indicatedbythestatus“yellow”. Atthisstage,higherlevelstructuresareyettobe

revaluated. Afterthechanges, thesystemautomaticallysetsthe“red”statusin

allthehigherlevelcostestimatestoindicatethatthechangeshavenotyetbeen

reflected in the higher level costing results.

Revaluation can beperformedfor theentirestructure andsubstructures. Anet

changeisalsoavailable,whichpermitsonlythosehigher-levelstructuresthatare

directly affected by thechangesto berevaluated.

Initially, base planning objects and material cost estimates without quantity

structure have the status yellow, because the system does not knowif thecost

estimate was consistent when it was saved. Revaluation changes the status to

green.

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Unit3: MaterialCostingWithoutQuantityStructure AC505

Figure 37: Enhanced Efficiency –Examples ofLayouts

Theabovefigureshowstheflexibilityinthelayoutofmulti-levelunitcosting.

The initial screen shows the basic layout, which displays only the costing

structure. Youcanadaptthelayouttoyourrequirementsatanytimeduringthe

work session, if you:

• Have to make many changes

• Use the worklist frequently

• Need to focus on analysis and reporting

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AC505 Lesson: EnhancedEfficienciesforMulti-LevelUnitCostEstimates

Global Functions

Figure 38: Enhanced Efficiency – GlobalCut &Paste

The copy andcut and pastefunctionsfacilitatethetransfer of multiple costing

itemsfromamaterialcostestimatewithoutaquantitystructuretoanotherorfrom

one base planning object to another.

Procedure:

• Navigatetothecostestimatewhoseitemsyouwanttotransfer.

• Select the items and choose Cut.

• Navigate to the cost estimate in which you want to insert theitems. Use

the costing structure.

• In the list screen of the unit cost estimate, select the item in which items

shouldbeinsertedandpastetheitemsfromtheclipboard.

Note: Thequantitiesaretransferredona1:1basis. Theoriginalquantity

ratioofthecostinglotsizetotheresourceinputquantityisnottransferred

to the new costing lot size.

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Unit3: MaterialCostingWithoutQuantityStructure AC505

Figure 39: Enhanced Efficiency – Global Filters

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

Procedure:

• Selectoneor morecolumns inthelist screen.

• Click the filter icon.

• Enter the filter requirements.

• Ifyouwanttoviewalltheitemsagain,choosetheDeletefilter.

Globalfilters: Thefiltersetforthecostingitemsremainsthesame, evenifyou

navigateinthecostingstructuretoanothercostestimate.

Use filter: This function is accessed through the context menu in the costing

structure. It selects all the nodesin the structure that contain at least one item

corresponding to the filter.

Example: Youaresearchinginacomplexstructureforalltheactivitiesperformed

by cost center XYZ. To do this, you define a suitable filter and apply it to the

costingstructure. Youthennavigatetothehighlightedstructures.

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AC505 Lesson: EnhancedEfficienciesforMulti-LevelUnitCostEstimates

Worklists

Figure 40: Enhanced Efficiency – Worklists

Worklist: Theworklistisdesignedsothatfrequently-usedstructuresandresources

are available to the cost planner. You can drag and drop substructures and

individual costing items from the worklist to the cost estimate in the costing

structure.

Folders/containers: Youcancreateprivateorglobalfolders. Foldersarearranged

incontainers. Whenyoucreateacontainer,youcanspecifyifitcontainsaspecific

item category only, such as base planning objects, or whether it can contain

several item categories.

Conversion of container tofolder: If the container becomestoolarge, you can

eithercreateanewoneorconverttheexistingonetoafolder.

Insertion of container contents:

• SelectthecontainernodeinafolderandchooseFindinthecontextmenu.

• Depending on the item category, a range of search help functions are

available.

By double-clicking the selected resources, you can branch to other data, such

as the master data.

Selectedcostestimatesintheworklistaredisplayedasamulti-levelBOM,which

can, in turn, be displayed by double-clicking.

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Unit3: MaterialCostingWithoutQuantityStructure AC505

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AC505 Lesson: EnhancedEfficienciesforMulti-LevelUnitCostEstimates

Exercise 2: Multilevel Unit Costing

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Edit multilevel unit cost estimates

• Accessanexistingcostestimatefromaworklistandchangethecostingitems

• Usethedetailfunctionsofmultilevelunitcostingefficiently

• Revaluate the costing structure

Business Example

Managementhasdecidedtoincludethepumpthatyouhavealreadycostedusing

ReferenceandSimulationCostingintheproductionprogram. Thecostofgoods

manufactured (COGM) and cost of goods sold (COGS) have to be calculated

beforeyoucancreatethefinalBOMsandroutings. Sinceamaterialmasterrecord

alreadyexistsforyournewpumpintheSAPERPsystem,youwillusematerial

costing without quantity structure by incorporating the existing base planning

object. Fortechnical reasons, engineering isconsideringwhethertouseasteel

flywheelinsteadofanormalone. Theproposedchangeistobesimulatedusing

multilevel unit costing.

Task:

Engineeringhasinformedyou thatthenewpumphasbeendefinedasmaterial

T-FY##. Thepumpwillbeproducedinplant1000inalotsizeof100.

1. Use themultilevel unit costing functions withincosting without quantity

structure, and createamaterial cost estimateforyour materialT-FY##in

plant1000. SelectthecostingvariantSIM1forthesimulationandenter02

astheversion. AcceptthedefaultdatesincostingvariantSIM1.

2. Youfirstwant toincludethecostingitems from thebase planningobject

P-100inyournewpump. AddthebaseplanningobjectP-100tothecosting

estimate for pump T-FY##. Once the base planning object is listed as a

costed iteminthelistscreen, choosethefunctionExplodeBasePlanning

Objectandexplodethebaseplanningobjecttoonelevel.

3. Revaluate the costing structure for pump T-FY##. The resulting costing

statusshouldbeindicatedbyagreentrafficlight.

4. Display thehierarchical structureof your cost estimateby expanding the

costingstructureofyourpump. Navigatetothecostestimateforthebase

planning object 100-100, spiral casing.

Continued on next page

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Unit3: MaterialCostingWithoutQuantityStructure AC505

5. Return to thecost estimate for T-FY##. Replace theFly wheel, material

100-200, with materialR-B2##. Thequantity isunchanged. Transfer the

change to the costing structure.

6. Revaluate the costing structure for pump T-FY##. The resulting costing

statusshouldbeindicatedbyagreentrafficlight.

7. ReturntothecostestimateforT-FY##. Switchfromthebasicviewofthe

costing items to the header screen and display the itemization report for

the cost estimate.

8. Save the cost estimate.

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AC505 Lesson: EnhancedEfficienciesforMulti-LevelUnitCostEstimates

Solution 2: Multilevel Unit Costing

Task:

Engineeringhasinformedyou thatthenewpumphasbeendefinedasmaterial

T-FY##. Thepumpwillbeproducedinplant1000inalotsizeof100.

1. Use themultilevel unit costing functions withincosting without quantity

structure, and createamaterial cost estimateforyour materialT-FY##in

plant1000. SelectthecostingvariantSIM1forthesimulationandenter02

astheversion. AcceptthedefaultdatesincostingvariantSIM1.

a) Menu→Accounting→Controlling→ProductCostControlling→

ProductCostPlanning→MaterialCosting→CostEstimateWithout

QuantityStructure→EditMultilevel(CKUC)

From the toolbar, choose Create and then Create Material Cost

Estimate.

Enter the following costing data:

Material: T-FY##

Plant: 1000

Costing variant: SIM1

Costing version: 02

Costing lot size: 100

Go to the Dates tab and accept the default dates by choosing

Default Values.

After entering theheader information, continue tothelist screenby

selecting Enter. A list screen appearsfor the creation of a unit cost

estimate.

Continued on next page