AC505_EN_Col92_FV_Part_A4 (第3页) | ERP软件技术分享

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Unit3: MaterialCostingWithoutQuantityStructure AC505

2. You first want to include the costingitemsfrom the baseplanning object

P-100inyournewpump. AddthebaseplanningobjectP-100tothecosting

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

costediteminthelistscreen, choosethefunctionExplodeBasePlanning

Objectandexplodethebaseplanningobjecttoonelevel.

a) Inthelistscreenoftheunit costestimate, select itemcategoryB

(base planning object).

Resource: P-100

Quantity 100

SelectEnter. To includethe details of the base planning object,

selectitemBP-100andchooseFunctions→ExplodeBasePlanning

Object. Fromthepop-upbox, select itemBP-100andexpandto

level1. ConfirmtheinformationwithExplode. Thelistscreenof

costing items appears.

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

statusshouldbeindicatedbyagreentrafficlight.

a) Positionyourcursoronthecostingstructureofthepumpandpress

therightmousebutton. ChooseRevaluateSubstructure.

Note: Youshouldseethegreenlightintheresult.

4. Display thehierarchical structure of your cost estimateby expanding the

costingstructureof yourpump. Navigatetothecostestimateforthebase

planning object 100-100, spiral casing.

a) Within the Costing Structure, place your cursor on the Pump,

and select Expand subtree icon.

WithintheCostingStructure,doubleclickonSpiralCasing.

The cost estimate for the base planning object Spiral Casing is

displayed in the list screen.

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.

a) WithintheCostingStructure,doubleclickonPump.

WithinthelistscreenforthecostestimateforT-FY##overtypethe

material number 100-200 with R-B2##.

Re-evaluatethesub-structureandacceptanywarningmessages.

Continued on next page

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AC505 Lesson: EnhancedEfficienciesforMulti-LevelUnitCostEstimates

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

statusshouldbeindicatedbyagreentrafficlight.

a) Positionyourcursoronthecostingstructureofthepumpandpress

therightmousebutton. ChooseRevaluateSubstructure.

Note: Youshouldseethegreenlightintheresult.

7. ReturntothecostestimateforT-FY##. Switchfromthebasicviewofthe

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

the cost estimate.

a) To display the itemization report go to material T-FY## in the

rightscreenarea. Totherightofthematerialfield,youcanseethe

symbolfortheHeader. SelecttheHeadericon.

Select the Costs tab.

SelecttheItemizationreport. (Magnifyingglassicon).

8. Save the cost estimate.

a) Select Save.

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Unit3: MaterialCostingWithoutQuantityStructure AC505

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AC505 Lesson: EnhancedEfficienciesforMulti-LevelUnitCostEstimates

Exercise 3: Optional Exercise: Multi-level

Unit Costing with Worklists

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Edit multilevel unit cost estimates

• Accessexistingcostestimatesfromyourworklistandshowhowtochange

the costing structure

• Usethedetailfunctionsofmultilevelunitcostingefficiently

• Revaluate your costing structure

Business Example

Management decides to include the pump that you already costed using

ReferenceandSimulationCostingintheproductionprogram. TheCostofGoods

Manufactured(COGM)andCostof GoodsSold(COGS)havetobecalculated

beforeyoucancreatethefinalBOMsandroutings. Youwillusematerialcosting

without quantity structure by incorporating the existing base planning object,

becauseamaterialmasterrecordalreadyexistsforthenewpumpintheSAPERP

system. Fortechnicalreasons,engineeringisconsideringwhetherornottouse

asteel flywheel instead of anormal flywheel. Theproposedchangeshouldbe

simulated using multi-level unit costing.

Task 1:

EngineeringinformsyouthatthenewpumpisdefinedasmaterialT-FY##. The

pumpwillbeproducedinplant1000inalotsizeof100. YouwillusetheWorklist

functionswithMultilevelcostingtocompletethisestimate.

1. Use the multi-level unit costing functions in costing without quantity

structureandcreate amaterial cost estimatefor material T-FY##inplant

1000. SelectthecostingvariantSIM1forthesimulationandenter03asthe

version. AcceptthedefaultdatesincostingvariantSIM1.

2. Afterenteringtheheaderinformation,continuetothelistscreenbyselecting

Enter. Alistscreenappearsforthecreationofaunitcostestimate.

3. Changethedisplayforthecostingstructuretolayout1SAP01,whichwill

show the status of your cost estimate. In addition, optimize the column

widths of the structure layout.

Hint: Youmayneedtoselecttheshowmoreitemsicon>inthetool

baroverthecostingstructuretoaccessthelayouticon.

Continued on next page

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Unit3: MaterialCostingWithoutQuantityStructure AC505

Task 2:

You want to usetheworklist featureto accessexistingcosting information for

inclusioninyour cost estimatefor materialT-FY##.

1. AccesstheworklistbyselectingWorklistson. Thereisalreadyaworklist

that contains some cost information relevant for pumps, the name of this

worklistisPump(English)orPumpe(German). Openthisworklist,andcopy

ittoyourownnewprivateworklist. NameyourownworklistPump_##.

2. Nowthatyouhaveyourownworklist,addyournewlycreatedbaseplanning

objectPump_##tothebaseplanningobjectcontainer. Youcaninsertyour

base planning object to the container by selecting the container for base

planningobjects, andusingtherightmousebutton.

3. Since you first want to include all of the costing items from your base

planningobjectinyournewpump,usethedrag-and-dropfunctiontotransfer

thebaseplanningobjectforPump_##intothecostingstructureofyournew

pumpT-FY##. Oncethebaseplanningobjectislistedasacostediteminthe

listscreen,choosethefunctionExplodeBasePlanningObjecttodisplaythe

base planning object in detail at all levels.

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

statusshouldbeindicatedbyagreentrafficlight.

Task 3:

Engineering has informed you that you should make changes to the product

structure of your pump. These changes are initially only simulated in cost

planning. Managementwantsanoverviewofthechangestotheproductstructure

caused by replacing one of the assemblies. The plan is to replace the current

flywheel(materialmasternumber100-200)withasteelflywheel(materialmaster

number 101-200).

1. UsingtheworklistPump_##, draganddropthecostestimateformaterial

101-200fromtheworklistcontainerformaterialcostestimatestothecosting

structureforpumpT-FY##. Material101-200isacomponentofthepump

assembly P-101.

2. Usingtheright mousebutton, removetheoriginalsteel housing(material

100-200)inyourpumpfromthecostingstructure.

3. Aftercompletingthecostingestimate,revaluatethecostingstructure. Verify

thattherevaluationdidnotcreateanyerrors. Ifyouwantanalternateview

ofthestructure, youcanchooseadifferentsetting.

Continued on next page

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AC505 Lesson: EnhancedEfficienciesforMulti-LevelUnitCostEstimates

Task 4:

Beforesavingthesimulationresult,addressissuesandqueriesthatareofinterest

to management.

1. Switchfromthebasicviewofthecostingitemstotheheaderscreeninorder

toaccessthecostingviewsforCOGMandCOGS.Whatistheamountof

theCOGMandwhatistheamountofthefixedCOGM?Analyzethecost

components for the COGS view. Which cost component has the highest

costs? What is the amount?

2. Save the result.

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Unit3: MaterialCostingWithoutQuantityStructure AC505

Solution 3: Optional Exercise: Multi-level

Unit Costing with Worklists

Task 1:

EngineeringinformsyouthatthenewpumpisdefinedasmaterialT-FY##. The

pumpwillbeproducedinplant1000inalotsizeof100. YouwillusetheWorklist

functionswithMultilevelcostingtocompletethisestimate.

1. Use the multi-level unit costing functions in costing without quantity

structureandcreateamaterial cost estimatefor material T-FY##inplant

1000. SelectthecostingvariantSIM1forthesimulationandenter03asthe

version. AcceptthedefaultdatesincostingvariantSIM1.

a) Menu→Accounting→Controlling→ProductCostControlling→

ProductCostPlanning→MaterialCosting→CostEstimateWithout

QuantityStructure→EditMultilevel(CKUC)

Fromthetoolbar,chooseCreateandthenchooseCreateMaterial

Cost Estimate.

Enter the following costing data:

Material: T-FY##

Plant: 1000

Costing variant: SIM1

Costing version: 03

Costing lot size: 100

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

Default Values.

2. Afterenteringtheheaderinformation,continuetothelistscreenbyselecting

Enter. Alistscreenappearsforthecreationofaunitcostestimate.

a) After entering the header information, continueto thelist screen by

selecting Enter. Alist screen appears for the creation of a unit cost

estimate.

Continued on next page

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AC505 Lesson: EnhancedEfficienciesforMulti-LevelUnitCostEstimates

3. Changethedisplayforthecostingstructuretolayout1SAP01,whichwill

show the status of your cost estimate. In addition, optimize the column

widths of the structure layout.

Hint: Youmayneedtoselecttheshowmoreitemsicon>inthetool

baroverthecostingstructuretoaccessthelayouticon.

a) Changethedisplayforthecostingstructuretolayout1SAP01,which

will showthestatusof your cost estimate. In addition, optimize the

column widths of the structure layout.

Hint: Youmayneedtoselecttheshowmoreitemsicon>in

thetoolbaroverthecostingstructuretoaccessthelayouticon.

ChoosetheSelectlayouticon. Positionthecursoronlayout1SAP01

and copy it by choosing Enter.

To optimize the column widths, select the blue arrow over the

costing structure.

Task 2:

Youwant to usetheworklist featureto accessexisting costinginformation for

inclusionin yourcostestimatefor materialT-FY##.

1. AccesstheworklistbyselectingWorklistson. Thereisalreadyaworklist

that containssomecost informationrelevant for pumps, the nameof this

worklistisPump(English)orPumpe(German). Openthisworklist,andcopy

ittoyourownnewprivateworklist. NameyourownworklistPump_##.

a) Choosethe“WorklistsOn”buttonfromtheapplicationtoolbar. In

therightscreenarea,gotothebottomlineandenterPump(entry

iscasesensitive)intheinputfieldtotheleftofWorklist. Selectthe

Openworklisticon. Thesystemdisplaystheworklistsavedinthe

Pump folder. Select the Copy Worklist icon and copy the Pump

worklist toyourown private worklist.

Continued on next page

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Unit3: MaterialCostingWithoutQuantityStructure AC505

2. Nowthatyouhaveyourownworklist,addyournewlycreatedbaseplanning

objectPump_##tothebaseplanningobjectcontainer. Youcaninsertyour

base planning object to the container by selecting the container for base

planningobjects, andusingtherightmousebutton.

a) Choose enter.

Scroll through the worklist to find the Base Planning Object

container.

Positionthecursoronthebaseplanningobjectcontainerandpress

therightmousebutton. ChooseSelectbaseplanningobject.

Base planning object: Pump_##

Choose Execute.

3. Since you first want to include all of the costing items from your base

planningobjectinyournewpump,usethedrag-and-dropfunctiontotransfer

thebaseplanningobjectforPump_##intothecostingstructureofyournew

pumpT-FY##. Oncethebaseplanningobjectislistedasacostediteminthe

listscreen,choosethefunctionExplodeBasePlanningObjecttodisplaythe

base planning object in detail at all levels.

a) Toaddthebaseplanningobjecttothecostingstructure,position

thecursoronyourPump_##baseplanningobjectintheworklist

area. Usingdraganddrop(holddowntheleftmousebutton),move

the base planning object to the costing structure of your pump

T-FY## in the left screen area.

Note: In the upper right screen area, the view Costing

items –basicview appearswith thebaseplanningobject

listed as item 1.

Change the quantity of Pump_## to 100 to match the

costing lot size.

To include the details of the base planning object, select item

B Pump_## and choose Functions → Explode base planning

object. Select item B Pump_## and expand all levels. Confirm

the information by choosingtheexplodeicon. Thelist screen of

costing items appears.

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

statusshouldbeindicatedbyagreentrafficlight.

a) Position your cursor on the costing structure of the pump and

presstherightmousebutton. ChooseRevaluatesubstructure.

Note: Youshouldseethegreenlightintheresult.

Continued on next page

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AC505 Lesson: EnhancedEfficienciesforMulti-LevelUnitCostEstimates

Task 3:

Engineering has informed you that you should make changes to the product

structure of your pump. These changes are initially only simulated in cost

planning. Managementwantsanoverviewofthechangestotheproductstructure

caused by replacing one of the assemblies. The plan is to replace the current

flywheel(materialmasternumber100-200)withasteelflywheel(materialmaster

number 101-200).

1. UsingtheworklistPump_##, draganddropthecostestimateformaterial

101-200fromtheworklistcontainerformaterialcostestimatestothecosting

structureforpumpT-FY##. Material101-200isacomponentofthepump

assembly P-101.

a) Tomakethesechanges,gotoyourPump_##worklistandchange

the current layout settings to include the field Resource in the

secondcolumn. (Theworklistwillautomaticallylistthedescription

in the first column). The steel flywheel 101-200 is a component

of the P-101 pump assembly. To locatethe cost estimateforthe

flywheel,locatethematerialcostestimatecontainerandexpandthe

structureforthepumpP-101. Placethecursoronmaterial101-200

andusedrag-and-drop(holddowntheleftmousebutton)tomoveit

tothecostingstructureofyourpumpT-FY##intheleftscreenarea

(releasethemousebuttonwhenyoureachthepump). Theitemis

to be copied and not transferred as the original. Confirm with

Enter. The101-200flywheel hasnowbeenadded tothecosting

items. Changethequantityto100tomatchthecostinglotsize.

2. Usingtherightmousebutton, removetheoriginal steelhousing(material

100-200)inyourpumpfromthecostingstructure.

a) Findtheoldflywheel100-200byexpandingthecostingstructure

foryourT-FY##pump. Placethecursorontheoriginalflywheel

(material 100-200) Flywheel GG in the costing structure.

Right-clickmouseandchooseDeletecostingitem.

3. Aftercompletingthecostingestimate,revaluatethecostingstructure. Verify

thattherevaluationdidnotcreateanyerrors. Ifyouwantanalternateview

of thestructure, youcanchooseadifferent setting.

a) Placethecursorinthecostingstructureonthepump,andpressthe

rightmousebutton. ChooseRevaluatesubstructure.

Continued on next page

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Unit3: MaterialCostingWithoutQuantityStructure AC505

Task 4:

Beforesavingthesimulationresult,addressissuesandqueriesthatareofinterest

to management.

1. Switchfromthebasicviewofthecostingitemstotheheaderscreeninorder

toaccessthecostingviewsforCOGMandCOGS.Whatistheamountof

theCOGMandwhatistheamountofthefixedCOGM?Analyzethecost

components for the COGS view. Which cost component has the highest

costs? What is the amount?

a) TodeterminetheCOGMandCOGS,gotomaterialT-FY##inthe

rightscreenarea. Totherightofthematerialfield,youcanseethe

symbol fortheheader. Select theheader.

Total COGM: _____ EUR

Fixed COGM: _____ EUR

Toanalyzethecostcomponents,changethecostcomponentview

selected for the reports to costs of goods sold. You can see the

symbolCostcomptotherightofthisfield. Choosethissymbol.

Costcomponent________hadthehighestcosts.

Cost component ______ EUR

2. Save the result.

a) ClickBacktoreturntotheinitialscreenandsave.

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AC505 Lesson: EnhancedEfficienciesforMulti-LevelUnitCostEstimates

Lesson Summary

You should now be able to:

• Explainthecostingstructureforenhancedefficiency

• Describe the global cut and pastefunction

• Explain how to use global filters

• Define and implement worklists

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UnitSummary AC505

Unit Summary

You should now be able to:

• 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

• Describethe global cut and paste function

• Explain how to use global filters

• Define and implement worklists

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AC505 Test Your Knowledge

Test Your Knowledge

1. An inventory cost estimate can use tax-based and commercial prices for

valuation and then update costing results for finished and semi-finished

products in these fields.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

2. Inthevaluationclass, theconsumptionaccountisdetermined, whichalso

appearsastheprimarycostelementintheitemization.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

3. Name the views relevant to costing.

4. Whatistheroleoforigingroupandoverheadgroup?

5. Costingstructure enables you toquickly edit ina complex hierarchy and

provides a fast overview.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

6. Youcandraganddropsubstructuresandindividualcostingitemsfromthe

worklisttothecostestimateinthecostingstructure.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC505

7. For base planning objects and material cost estimates without quantity

structure,the listscreenisdisplayed.

Fillintheblankstocompletethesentence.

8. 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

ormakeacopy.

Fillintheblankstocompletethesentence.

9. Whencanyouusematerialcostingwithoutquantitystructure?

10. Whathappenswhenyouselectacostingvariant?

11. What istheneed tocost an entire structure?

12. Whatisthepurposeofitemizationincostestimateresults?

13. On what factors doesthe display of costs in the costed multi-level BOM

depend?

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AC505 Test Your Knowledge

14. Whatinformationdoesthecostcomponentsplitprovideforeachproduct?

15. Incaseof revaluation, a netchangeis available, which allowsonlythose

higher-level structures that are directly affected by the changes to be

revaluated.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

16. Statetheadvantageofmulti-level unit costing.

17. Explain the deletion function.

18. For the global cut and paste procedure, which of the following is NOT

correct?

Choosethecorrectanswer(s).

□ A Navigatetothecostestimatewhoseitemsyouwanttotransfer.

□ B Select the items and choose Cut.

□ C Navigatetothecostestimateinwhichyouwanttoinsertitems.

Do not use the costing structure.

□ D Navigatetothecostestimateinwhichyouwanttoinsertitems.

Use the costing structure.

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TestYourKnowledge AC505

19. Describetheproceduretousethelistscreenfiltertoreducethenumberof

items displayed.

20. Whatistherequirementofworklistsforenhancedefficiency?

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AC505 Test Your Knowledge

Answers

1. An inventory cost estimate can use tax-based and commercial prices for

valuation and then update costing results for finished and semi-finished

products in these fields.

Answer: True

Tax-basedandcommercialpricesareenteredforpurchasedpartsininventory

costingtodeterminevaluessuchasthelowestvalue.

2. Inthevaluationclass, theconsumptionaccountisdetermined, whichalso

appearsastheprimarycostelementintheitemization.

Answer: True

Thevaluationclasscontrolsaccountdetermination.

3. Name the views relevant to costing.

Answer: TheAccounting,Costing,andMRPviewsarerelevanttocosting.

4. Whatistheroleoforigingroupandoverheadgroup?

Answer: Origingroupisasubgroupofacostelement. Ifanorigingroupis

enteredforamaterial,thecombinationoforigingroupandcostelementis

updatedintheCOsystem. Overheadgroupisthekeythatgroupsmaterials

manufactured for the same type of overhead application, based on the

product.

5. Costingstructure enables you toquickly edit ina complex hierarchy and

provides a fast overview.

Answer: True

The system can simultaneously display and process a costed multi-level

BOM,multiplematerialcostestimates(withandwithoutquantitystructure),

andbaseplanningobjectsinthecostingstructure.

6. Youcandraganddropsubstructuresandindividualcostingitemsfromthe

worklisttothecostestimateinthecostingstructure.

Answer: True

Theworklistisdesignedsothatfrequently-usedstructuresandresourcesare

available to the cost planner.

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TestYourKnowledge AC505

7. For base planning objects and material cost estimates without quantity

structure,theunitcostestimatelistscreenisdisplayed.

Answer: unit cost estimate

8. Ifyoudraganddropadifferentmaterialcostestimatefromtheworklist,the

systempromptsyoutospecifyifyouwanttoinserttheoriginalcostestimate

or make a copy.

Answer: original cost estimate

9. Whencanyouusematerialcostingwithoutquantitystructure?

Answer: You can use material costing without quantity structure when

costingandupdatingpricesfornewmaterialsandwhenyouwanttoperform

costing usingnon-SAPproductionplanningdata.

10. Whathappenswhenyouselectacostingvariant?

Answer: When you select a costing variant, you establish the valuation

strategyforcostingitems. Also,thecostingvariantproposesvaliditydates

forthecostingvariantandvaluationdatesformaterialandactivityprices.

Ifyoudonotenteralotsize,thesystemusesthelotsizefromthematerial

master.

11. What istheneed tocost an entire structure?

Answer: Theentirestructureshouldbecostedbecauseeachchangerequires

a completely new cost estimate.

12. Whatisthepurposeofitemizationincostestimateresults?

Answer: Theitemizationprovidesdetaileddataabouttheresourcesrequired

toproduceaproduct. Thecostinginformationforeachitemincludesdetails

suchasthequantity, unit of measure, andvalue.

13. On what factors doesthe display of costs in the costed multi-level BOM

depend?

Answer: The displayof costsfor each component (assembliesand input

materials) in the costed multi-level BOM is based on the structure and

content of theBOM for thecosted material.

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AC505 Test Your Knowledge

14. Whatinformationdoesthecostcomponentsplitprovideforeachproduct?

Answer: Foreachproduct,thecostcomponentsplitprovidesinformationon

thevalueadded of thematerial(upperlevel) andthecostsofsubordinate

materialsintheBOM(lowerlevel). Thecostcomponentsplitisavailablefor

materialcostestimateswithandwithoutquantitystructure.

15. Incaseof revaluation, a netchangeis available, which allowsonlythose

higher-level structures that are directly affected by the changes to be

revaluated.

Answer: True

Revaluationcanbeperformedfortheentirestructureandsubstructures.

16. Statetheadvantageofmulti-level unit costing.

Answer: Multi-levelunitcostingenablesyoutoeditbaseplanningobjects

andmaterialcostestimateswithoutquantitystructure.

17. Explain the deletion function.

Answer: The deletion function deletes an object only from the costing

structure. If acost estimateissavedto thedatabase, itcanbereadbythe

database at any time.

18. For the global cut and paste procedure, which of the following is NOT

correct?

Answer: C

Theglobalcutandpastefunctiontransfersmultiplecostingitemsfromone

materialcostestimatewithoutquantitystructuretoanotherorfromonebase

planning object to another.

19. Describetheproceduretousethelistscreenfiltertoreducethenumberof

items displayed.

Answer: Theproceduretousethelistscreenfiltertoreducethenumberof

itemsdisplayedisasfollows: Selectoneormorecolumnsinthelistscreen,

clickthefiltericon,enterthefilterrequirements,andifrequired,choosethe

delete filter to view all the items again.

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TestYourKnowledge AC505

20. Whatistherequirementofworklistsforenhancedefficiency?

Answer: To implement worklists, you need a private or global worklist,

containers, conversionofcontainertoworklist,accesstomasterdata, and

search help.

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Unit 4

Preparing for Product Cost Planning

Unit Overview

This is the unit that has been added to the course to deal specifically with

customizing requirements for the cost estimate. At this time in the course, the

participantsshouldbe familiar with thepurpose and definition of the different

topicsintheunit,however,nocustomizinghasbeendemonstrateduntilthispoint.

This unit describes the concept, structure and settings of costing variants. It

describeshowthevaluationvariantdeterminesthepricesandcostingsheetusedin

acostestimate. aboutitalsodescribesthecostcomponentsplitandexplainshow

tomaketherequiredsettingsincustomizing. Theunitalsodescribestheoverhead

costingsheetandapplicationoptionsofActivity-BasedCosting.

Unit Objectives

After completing thisunit, you will beableto:

• Explain the purpose of the costing variant

• Describethecomponentsof thecostingvariant

• Explain thepurposeof thecostcomponent split

• Describetheviewsofmaterialcostestimateresults

• Describe the cost component structure

• Describethepurposeoftheprimarycostcomponentsplit

• Explain the concept of overhead costs

• Describe the costing sheet in detail

• Describe activity-based costing

• Assign templatesto product cost estimates

Unit Contents

Lesson: Costing Variant.........................................................99

Exercise 4: Control of Product Costing (1)..............................107

Lesson: Cost Component Split................................................111

Exercise 5: Control of Product Costing (2)..............................117

Lesson: Overhead Costing Sheet ............................................121

Exercise 6: Overhead Calculation........................................125

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Unit4: PreparingforProductCostPlanning AC505

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

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AC505 Lesson: Costing Variant

Lesson: Costing Variant

Lesson Overview

This lesson provides an overview of the costing variant. It explains how to

describethecomponentsofcostingvariantandthepurposeofcostingvariant.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Explain the purpose of the costing variant

• Describethecomponentsof thecostingvariant

Business Example

Your company requires to produce cost estimates for various purposes using

various valuation strategies and methods of indirect cost allocation, such as

overhead sheets and process costs. Your task is to determine how the costing

variant controls costing results.

Overview of Costing Variant

Figure 41: Customizing Overview

Whenyoucreateacostestimate, itisalwayslinkedtoacostingvariant, which

containsalltheinformationrequiredtoexecuteamaterialcostestimate.

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Unit4: PreparingforProductCostPlanning AC505

YoudefineandcheckcostingvariantsinCustomizingforProductCostPlanning.

In contrast to the above figure, the costing variant for Base Object Costing

containsonlytheparametersforthecostingtypeandvaluationvariant.

Components of Costing Variant

Figure 42: Costing Variant: Costing Type

Updateprices: Youspecifythepricesthatareupdatedinthematerialmasterwith

theresultsofthecostestimate. Example: Thestandardpriceinthematerialmaster

canonlybeupdatedbyacostingvariantwiththeStandardpriceupdate.

Exceptwhenupdatinginmultiplevaluation,youalwaysuselegalvaluation.

Date of update: Specifies the date on which the cost estimate is saved to the

database.

Example: Savingwithstartofperiod: Evenifyoucreateastandardcostestimate

on02/17/2000,thecostestimatewillbesavedinternallywiththedate02/01/2000.

Acostestimatethatisrepeatedon02/17/2000overwritesthefirston02/17/2000.

Youcaninternallycreateacostingvariantforacurrentcostestimatewithoutthe

date. A new current cost estimate automatically overwrites the previous cost

estimate.

Other:

• Cost portion for overhead. You specify the cost component view that

should be the subject of overhead application (usually the cost of goods

manufactured).

• Partnercostcomponentsplit: Businessunitthatispartofthevalue-added

chain. You can define a partner on a multi-dimensional basis from the

following organizational units:

Plant, companycode, profitcenter,andbusinessarea

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AC505 Lesson: Costing Variant

Figure 43: Costing Variant: Valuation Variant

The valuation variant determines the prices that are used to value component

materials,activitytypes,processes,subcontracting,andexternalactivities.

Thevaluationvariantsearchesthevariouspricesourceslistedforeachstrategy.

Thepricesourcesaresearchedinthesequenceinwhichtheyareenteredinthe

strategy. Thepricethatisfirstlocatedfromthestrategyisselectedforthecost

estimate.

Forpurchasedmaterials, assemblymaterialswithoutavalidBOMandrouting,

orwhencreatingcostestimateswithoutquantitystructure,thevaluationvariant

selectsapricefromeitherthematerialmasterrecordorpurchasingdata.

For activity types and processes, the price is selected from either Cost Center

AccountingorActivity-BasedCosting. Youentertheplanned/actualversionin

thevaluationvariantthatshouldbeusedinthecosting.

Thestrategytovalueanexternallyprocessedactivitycanbeeitherthepricefrom

thepurchasinginformationrecordorthepricefromtheoperationintherouting.

Theroutingisavailableonlywhencostingwithquantitystructure.

Forsubcontractmaterials,thepricesareselectedfrompurchasingdata.

• The Further Valuation Methods unit describes both externally processed

activities and subcontracting.

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Figure 44: Costing Variant: Date Control

In costing, date control can be used to createthe quantity and valuestructures

based on variousdates. It specifiesthefollowing:

• For material costing with quantity structure:

– The period of validity of thecost estimate

– The date on which the quantity structure is determined (quantity

structure date)

– Thedateonwhichthequantitystructureisvalued(valuationdate)

• For materialcosting without quantitystructure:

– The period of validity of thecost estimate

– Thedateonwhichcostingitemsarevalued(valuationdate)

Thedatecontroldeterminesthedatesthatareproposedordisplayedbythesystem

for costing and if these datescan be changed.

Recommendation: IfyouwanttocalculatevariancesinCostObjectControlling

based on the cost estimate, ensurethat the cost estimateis valid inthe periods

for whichvariancesshouldbecalculated. Similarly, ifyouwant tovaluescrap

orwork-in-processwiththeresultsofthestandardcostestimate,ensurethatthe

costestimateisvalidintheperiodspertainingtothevariances/work-in-process

calculation.

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AC505 Lesson: Costing Variant

Figure 45: Costing Variant: Further Settings

Quantity structure: You specify if the lot size should be passed on. This is

necessary only for cost estimates with a quantity structure and in sales order

costing.

Additivecosts: Materialcoststhatyoucanmanuallyenterinaunitcostestimate

andthenaddtoan(automatic)costestimatewithquantitystructure.

Update: Specifies if saving is permitted for the costing variant. If saving is

permitted,thesystemalwayssavesacostcomponentsplit. Itisrecommendedthat

you also save the itemization and the error log. Without the itemization, you

cannotdisplaycostedmulti-levelBOMsoritemizationreports.

Assignments: You can maintain the following settings and assignments of the

costing variant:

• Cost component structure

• Costing version

• Ifthecostcomponentsplitisactivatedinthecontrollingareacurrency

• If you require cross-company costing

Other: Errormanagement. ThisareaisdescribedintheAppendix.

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Unit4: PreparingforProductCostPlanning AC505

Purpose of the Costing Variant

Figure 46: Purpose of the Costing Variant

Dependingonthepurposeofthecostestimate,youcancreatevariousresultsfor

thesamematerialbymakingmultiplecostingvariantswithvarioussettingsfor

costingtype,valuationvariant,dates,andquantitystructuredetermination.

Examples:

• To make technical changes to the quantity structure, you can create a

modified standard cost estimate and compare it with the standard cost

estimate.

• If you want to value a technical change with the current prices, you can

create a current cost estimate.

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AC505 Lesson: Costing Variant

Purpose of various cost estimates:

• Standard cost estimate: Valuation of the planned quantity structure with

plannedprices. CalculationofstandardpricesforthevaluationofS-price

materials.

• Modified standard cost estimate: Valuation of current quantity structure

withplannedprices. Costingof material duringthefiscalyear to analyze

cost developments.

• Current cost estimate: Valuation of current quantity structure with

current prices. Costing of materialsduring the fiscal year toanalyzecost

developments.

• Inventorycostestimate: Valuationofactualquantitystructurewithtax-based

andcommercialprices. Establishmentofvaluationapproachesforinventory

valuation.

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Unit4: PreparingforProductCostPlanning AC505

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AC505 Lesson: Costing Variant

Exercise 4: Control of Product Costing (1)

Exercise Objectives

After completingthisexercise, youwillbeableto:

• ReviewimportantsettingsintheIMGforthecontrolofproductcostplanning

• Definethecostingtypeandvaluationvariantforacostingvariant

Business Example

Yourcompanyhasarequirementtoproducecostestimatesforvariouspurposes

usingvariousvaluationstrategiesandcostingtypes. Youneedtodeterminehow

theconfigurationofthecostingvariantcontrolsthis. Youarealsoresponsiblefor

reviewingtheconfigurationof thecostcomponentsplit.

Task:

1. CalluptheImplementationGuideforProductCostControlling.

2. GotoProductCostingwithQuantityStructureanddisplaycostingvariant

PPC1.

3. Whichcostingtypeisassignedtothiscostingvariant?

Costing type:

4. Whichpricesinthematerialmastercanbeupdatedbyacostestimatethat

uses this costing type?

5. Comparethistothecostingtypesforthetaxinventory(costingtype10)and

foramodifiedcostestimate(costingtype12). Whichpricesinthematerial

mastercanbeupdatedbyacostestimatethatusesthesecostingtypes?

6. Whatarethedifferencesinthedatecontrolparametersthatarereferencedin

costingvariantsPPC1andPPC2? CostingvariantPPC1usesdatecontrol

PC01, costingvariantPPC2usesdatecontrolPC05.

7. Whymayyouwantdifferentdatecontrolparametersfordifferenttypesof

cost estimates?

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Unit4: PreparingforProductCostPlanning AC505

Solution 4: Control of Product Costing (1)

Task:

1. CalluptheImplementationGuideforProductCostControlling.

a) Tools→Customizing→IMG→ExecuteProject(SPRO)

Select SAP Reference IMG

SAPCustomizingImplementationGuide→Controlling→Product

Cost Controlling

2. GotoProductCostingwithQuantityStructureanddisplaycostingvariant

PPC1.

a) Product Cost Planning → Material Cost Estimate with Quantity

Structure → Define Costing Variants

Select “PPC1”. Goto → Details

3. Whichcostingtypeisassignedtothiscostingvariant?

Costing type:

a) Costingtype01Standardcostest. (mat.)

4. Whichpricesinthematerialmastercanbeupdatedbyacostestimatethat

uses this costing type?

a) SelecttheCostingtypedetailsboxintheCostingVariant. Thefirst

UpdatetabidentifiesthePriceUpdateintheMaterialMaster. The

Standardpriceisselectedforthiscostingtype. ReturntotheIMG

guidemenubyselectingbackonescreentwice.

Continued on next page

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AC505 Lesson: Costing Variant

5. Comparethistothecostingtypesforthetaxinventory(costingtype10)and

foramodifiedcostestimate(costingtype12). Whichpricesinthematerial

mastercanbeupdatedbyacostestimatethatusesthesecostingtypes?

a) Within the IMG

Controlling→ProductCostControlling→ProductCostPlanning

→ Material Cost Estimate with Quantity Structure → Costing

Variant: Components→DefineCostingTypes

SelectCostingtype10andclickthedetailsbutton.

Costingtype10allowsupdateoftheTax-basedprice.

Go back to the costing type overview.

Deselect Costing type 10.

SelectCostingtype12andclickthedetailsbutton.

Costingtype12doesnotallowtheupdateofanymaterialmaster

prices.

6. Whatarethedifferencesinthedatecontrolparametersthatarereferencedin

costingvariantsPPC1andPPC2? CostingvariantPPC1usesdatecontrol

PC01, costingvariantPPC2usesdatecontrolPC05.

a) Within the IMG

Controlling→ProductCostControlling→ProductCostPlanning

→ Material Cost Estimate with Quantity Structure → Costing

Variant: Components→DefineDateControl

SelectDateControlPC01inonesessionandclickthedetailsbutton.

Deselect Date Control PC01

SelectDateControlPC05intheothersessionandclickthedetails

button.

Thedatecontrolparametershavedifferentdefaultvalues.

7. Whymayyouwantdifferentdatecontrolparametersfordifferenttypesof

cost estimates?

a) Whencreatingamid-yearproductcostestimatewemaywantto

havethemostcurrentBOMandroutingaswellasthemostcurrent

valuation forourmaterialsandactivities. Theeffectivedatesof

ourestimatecontrolwhenwecanusethiscostestimate.

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Unit4: PreparingforProductCostPlanning AC505

Lesson Summary

You should now be able to:

• Explain the purpose of the costing variant

• Describethe componentsof thecosting variant

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AC505 Lesson: Cost Component Split

Lesson: Cost Component Split

Lesson Overview

This lesson explains the purpose of the cost component split. It describes the

viewsofmaterialcostestimateresultsandthecostcomponentstructure. Italso

explainsthepurposeoftheprimarycostcomponentsplit.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Explain thepurposeof thecostcomponent split

• Describetheviewsofmaterialcostestimateresults

• Describe the cost component structure

• Describethepurposeoftheprimarycostcomponentsplit

Business Example

Yourcompanyrequirescostestimatesforvariouspurposesusingvariousvaluation

strategiesand methodsofindirectcost allocation, suchasoverhead sheetsand

process costs.

You need to also maintain the cost component split. You determined how the

costing variant controls costing results.

Purpose of Cost Component Split

Figure 47: Purpose of Cost Component Split

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Unit4: PreparingforProductCostPlanning AC505

The purpose of a cost rollup is to ensure that the cost of goods manufactured

(materialandproductioncosts)ofallmaterialsinamulti-levelBOMareincluded

inthecostestimateofthehigher-levelmaterial. Thisisachievedbyassigningthe

costs in a cost estimate to cost components.

Cost components are established by grouping together cost elements. This

provides transparency to the type of costs, such as material, activity types, or

overhead that comprise a product.

Whenamulti-levelBOMiscosted,thecostsarerolledup. Thecostcomponents

of the cost component split are passed upin the hierarchy to thecost estimate

of the higher-level material.

Foreachmaterial,thecostcomponentsplitprovidesinformationabout:

• The value addedof thematerial (upper level)

• Thecostsofthesubordinatematerials(lowerlevel)

Amaximumof40costfieldscanberolledupinacostcomponentsplit.

Acostcomponentcancarryfixedandvariablecosts.

Views of Material Cost Estimate Results

Figure 48: Views of Material Cost Estimate Results

Acostcomponentviewconsistsofacombinationofcostcomponentsbasedon

various characteristics.

ItcreatesafilterinInformationSystemreportssothatonlydataassignedtothe

view is displayed.

Inthe cost estimateheader, you candisplayupto5 viewsastheinitial costing

result. YouassigntheseviewsintheSettingsmenuinthecostestimateheader.

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AC505 Lesson: Cost Component Split

Figure 49: Example: Cost Component Split by View

Viewsareavailableformaterialcostingresultsinthefollowingforms:

• Cost component split

• Itemization

• Costed multilevel BOM

Cost Component Structure

Figure 50: Customizing: Cost Component Structure

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Unit4: PreparingforProductCostPlanning AC505

Costcomponentsdividecostingresultsingroupsofmaterialcosts,machinecosts,

personnelcosts,productioncosts,overhead,andexternalactivities.

Costelementsareassignedtocostcomponentsinthecostcomponentstructure.

Foreachcostcomponent, youdeterminethefollowing:

• Ifthecostsarerolledup(iftheyappearinhigher-levelassemblies)

• Ifcostsareincludedinthestandardpriceorinventorypriceofthematerial

• The views of the cost estimate or information system in which the costs

appear

• Thecostcomponentgrouptowhichthecostcomponentisassigned

• Ifitisrelevanttoinventoryandcostofgoodsmanufactured

• Ifitshouldcontainatotalamountorifthereshouldbeafixedorvariablesplit

Acostcomponentstructureisassignedtoeachcostingvariant.

You canalsoassignvariouscost component structuresfor each companycode

and plant.

Forstandardcostestimates(costingtype01),onlyonecostcomponentstructureis

permittedforeachcompanycode. Similarly,acompletecostcomponentstructure

shouldbeusedforcross-companycodecostestimates.

Purpose of Primary Cost Component Split

Figure 51: Purpose of Primary Cost Component Split

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AC505 Lesson: Cost Component Split

Thereareseveralrequirementstocreateprimarycostcomponentsplits,suchas:

• Youassigned acostcomponent structureintheCOversionincost center

and process cost planning.

• Youdeterminedthepricesthroughplannedpriceiteration.

• Youdefinedacostcomponentstructurefortheprimarycostcomponentsplit

of Product Cost Planning.

• Youdefinedatransferstructureforthetransferofcostcomponentsincost

centersandActivity-BasedCostingtothecostcomponentsoftheprimary

cost componentsplit inProductCostPlanning.

Example: TherearethreecostcomponentsinCostCenterAccountingforwage

groupsX,Y,andZ. InProduct Cost Planning, onlythecost componentforthe

wagesisrequired. Thetransferstructureenablesyoutotransfercostcomponents

X, Y, and Z to wages.

Whenyoucreateamaterial cost estimate, you candecide if the system should

create a cost component split only for the cost of goods manufactured, only a

primarycostcomponentsplit,orifbothsplitsshouldbecreatedsimultaneously.

You make this choice when you assign the costing variants and enter the cost

componentstructuresforthemainandauxiliarycostcomponentsplits.

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Unit4: PreparingforProductCostPlanning AC505

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