AC505_EN_Col92_FV_Part_A4 (第4页) | ERP软件技术分享

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AC505 Lesson: Cost Component Split

Exercise 5: Control of Product Costing (2)

Exercise Objectives

After completingthisexercise, youwillbeableto:

• ReviewimportantsettingsintheIMGforthecontrolofproductcostplanning

• Configurethecostcomponentlayoutforproductcostplanning

Business Example

Yourcompanyrequirescostestimatesforvariouspurposesusingvariousvaluation

strategies and costing types. You need to determine how the configuration of

the costing variant controls this. Also, you are responsible for reviewing the

configuration of the cost component split.

Task 1:

1. GotothedetailsscreenofcostingvariantPPC1andusethefunctionPrint

Previewtodisplayallthecontrolparametersforthiscostingvariant:

2. Fromtheprintpreview,determinewhichcostcomponentlayoutisassigned

tothiscostingvariantforthemaincostcomponentsplit? (Inplant1000)?

Cost component layout:

3. Which cost elements are assigned to cost component 10 of this cost

component layout (chart of accounts INT)?

Cost elements:

Task 2:

1. Exit the display of the costing variant and call up the documentation for

defining the cost components.

2. LookatthedocumentationforDefiningCostComponents. Whatisacost

component?

3. From the documentation, determine how many cost components can be

created that contain full costs?

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Unit4: PreparingforProductCostPlanning AC505

Solution 5: Control of Product Costing (2)

Task 1:

1. GotothedetailsscreenofcostingvariantPPC1andusethefunctionPrint

Previewtodisplayallthecontrolparametersforthiscostingvariant:

a) Within the IMG

Controlling→ProductCostControlling→ProductCostPlanning

→MaterialCostEstimatewithQuantityStructure→DefineCosting

Variants

SelectcostingvariantPPC1→detailsbutton

ClickonthePrintPreviewiconattherightofthecostingvariant

description.

2. Fromtheprintpreview,determinewhichcostcomponentlayoutisassigned

tothiscostingvariantforthemaincostcomponentsplit? (Inplant1000)?

Cost component layout:

a) From the print preview, determine which cost component layout is

assigned to this costing variant for the main cost component split?

(In plant 1000)?

ScrolltotheCostcomponentstructureassignments.

Cost component layout “01 Product Costing” is assigned to all

plantsbyusingthewildcardcharacter“++++”.

3. Which cost elements are assigned to cost component 10 of this cost

component layout (chart of accountsINT)?

Cost elements:

Costelement Costelement Origin Cost Component

from to

400000 400010 010RawMaterials

400000 400010 PB00 010RawMaterials

Continued on next page

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Costelement from	Costelement to	Origin	Cost Component
400000	400010		010RawMaterials
400000	400010	PB00	010RawMaterials

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AC505 Lesson: Cost Component Split

Task 2:

1. Exit the display of the costing variant and call up the documentation for

defining the cost components.

a) Within the IMG

Controlling→ProductCostControlling→ProductCostPlanning

→BasicSettings for Material Costing

Double-click on the documentation icon for “Define Cost

Component Structure”

2. LookatthedocumentationforDefiningCostComponents. Whatisacost

component?

a) Grouping of cost elements, such as the costs of a material, an

activitytype,orabusinessprocess,accordingtotherequirements

formaterialvaluationandprofitabilityanalysis.

Hint: Usethehypertextlinkintheonlinedocumentation. You

shouldseehypertextlinksinthedocumentationdenotedbya

differentcolorfontfortheword(s)thathavealink.

3. From the documentation, determine how many cost components can be

created that contain full costs?

a) Thecostcomponentsarelistedinacostcomponentstructurethat

cancontainupto40costcomponents(costfields)

Youcancreateupto40costcomponentsthatcontainvariablecosts.

For cost components that contain full costs, the system creates

a second cost field internally for fixed costs. You can create a

maximumof20costcomponentsforfullcosts.

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Unit4: PreparingforProductCostPlanning AC505

Lesson Summary

You should now be able to:

• Explainthepurposeof thecostcomponent split

• Describetheviewsofmaterialcostestimateresults

• Describe the cost component structure

• Describethepurposeoftheprimarycostcomponentsplit

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AC505 Lesson: Overhead Costing Sheet

Lesson: Overhead Costing Sheet

Lesson Overview

Thislessondescribestheconceptofoverheadcosts. Italsodescribesthecosting

sheet in detail.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Explain the concept of overhead costs

• Describe the costing sheet in detail

Business Example

Theenterpriseisdebatinghowtoapplyoverheadtotheirproductcost. Youhave

beenaskedtoreviewthestructureofacostingsheetandcustomizingsettingsthat

need to be made for this method of overhead application. You will do this by

determiningtheelementsofacostingsheet,theassignmentofthecostingsheettoa

valuationvariant,creatingacostestimate,andreviewingtheoverheadcalculation.

Overhead Costs

Figure 52: Overhead Costs (1)

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Unit4: PreparingforProductCostPlanning AC505

Overheadcostingisoneofthemethodstoallocateindirectcoststocostestimates.

Thisinvolvesapplyingapercentageorquantity-basedfixedamounttoaspecified

cost base. To determine overhead, you usethedirect costs that wereposted to

the order. In the manufacturing industry, for example, these are usually labor

and material costs.

Therulestoapplyoverheadaresummarizedintheoverheadcostingsheet.

Costing Sheet in Detail

Figure 53: Costing Sheet in Detail

Calculation base:

You cancombinecost elementsin baserows. You canalsosplit costelements

byoriginsuchasrawmaterialsonlywithoriginXYZ.Also, youcandividethe

calculation base as fixed and variable costs.

Overhead:

Youcancalculateoverheadonthelinesofthecalculationbase. Youcandefinethe

overheadpercentagesothatit differentiatesamongplanned costs, actual costs,

andareaofvaliditybasedonspecificfields. Youcanalsoallocatequantity-based

overhead such asUSD100for every 30 pieces.

Credit:

Youassignacreditkeytoeachoverheadlineinthecostingsheet.

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AC505 Lesson: Overhead Costing Sheet

Theamountoftheoverheadiscreditedtoacostcenter,businessprocess,ororder

underasecondarycostelement. Thecost elementisimportantinProductCost

Planningbecauseitcontrolsoverheadcosts. Youcanspecifythepercentageofthe

overhead that is fixed costs.

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Unit4: PreparingforProductCostPlanning AC505

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AC505 Lesson: Overhead Costing Sheet

Exercise 6: Overhead Calculation

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Understandthedefinitionofthecostingsheetandcustomizingrequirements

toassigna costingsheet toavaluation variant

• Review the calculation of the overhead surcharge during cost estimate

creation

Business Example

Theenterpriseisdebatinghowtoapplyoverheadtotheirproductcost. Youhave

beenaskedtoreviewthestructureofacostingsheetandcustomizingsettingsthat

need to be made for this method of overhead application. You will do this by

determiningtheelementsofacostingsheet,theassignmentofthecostingsheettoa

valuationvariant,creatingacostestimate,andreviewingtheoverheadcalculation.

Task 1:

The costing sheet is automatically determined during the creation of a cost

estimate. UsingtheIMG,determinethecostingsheetthatisselectedforacost

estimate created usingthecosting variant PPC1.

1. DeterminethevaluationvariantassignedtocostingvariantPPC1.

2. Determinethecostingsheetassignedtothisvaluationvariant.

Costing sheet:

Task 2:

1. Thecostingsheetconsistsofthecalculationbase,theoverheadpercentage,

and thereceiver of the overhead credit. The base can be defined by cost

element,andifnecessary,subdividedbyorigin. FromtheIMG,determine

thefollowingforthecostingsheetCOGS,controllingarea1000.

2. What is the cost element range of the calculation base for the material

overhead?

3. What is the material overhead surcharge rate for controlling area 1000,

overhead type 1, OH key SAP10?

4. In order to apply different overhead rates based on the product being

produced, the overhead key can be assigned to an overhead group for a

material. Whereistheoverheadgroupspecifiedforamaterial?

Continued on next page

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Unit4: PreparingforProductCostPlanning AC505

5. What cost element and cost center are specified to receive the credit for

the calculated material overhead?

6. Whatisthesurchargeratefortheadministrativeoverheadforcontrolling

area 1000?

7. Whatcostelementandcostcenterarespecifiedtoreceivethecreditforthe

calculated administrative overhead?

8. Usingcostcomponentlayout01,chartofaccountsINT,determinewhatcost

componentgroupthecostelementforadministrativeoverheadassigned?

Task 3:

1. CreateanewcostestimateformaterialL-40C,plant1200, anddetermine

theoverheadcoststhathavebeenappliedviathecostingsheet. Usecosting

variantPPC1,andacceptthedefaultcostingdates. (Sinceallparticipantsare

costingthesamematerial,youmayreceivemessagesthatthematerialsare

blockedforcosting. Ignorethismessageandproceed.)

2. Fromthevaluationdata,determinewhatcostingsheetwasdeterminedby

the valuation variant.

3. Gototheitemizationreportforthecostofgoodsoldview. Whatisthevalue

ofthecalculationbaseforthematerialoverheadsurcharge?

4. Whatisthecalculatedvalueofthematerialoverhead(surcharge)?

5. Whatisthecalculatedvalueofthesalesandadministrativeoverhead? Are

theseoverheadchargesincludedinthecostofgoodsmanufactured? Howis

this controlled?

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AC505 Lesson: Overhead Costing Sheet

Solution 6: Overhead Calculation

Task 1:

The costing sheet is automatically determined during the creation of a cost

estimate. UsingtheIMG,determinethecostingsheetthatisselectedforacost

estimate created usingthecosting variant PPC1.

1. DeterminethevaluationvariantassignedtocostingvariantPPC1.

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

Select SAP Reference IMG

SAPCustomizingImplementationGuide→Controlling→Product

CostControlling→ProductCostPlanning→MaterialCostEstimate

withQuantityStructure→DefineCostingVariants

SelectthedetailscreenforCostingVariantPPC1

Valuationvariant:001,Plannedvaluation-mat

2. Determinethecostingsheetassignedtothisvaluationvariant.

Costing sheet:

a) Fromthecostingvariant detail screen, clicktheValuation variant

button. Select the overhead tab.

Costing sheet for Finished and Semifinished Goods: COGS, Cost

of Goods Sold

CostingsheetforMaterialComponents: COGS,CostofGoodsSold

Task 2:

1. Thecostingsheetconsistsofthecalculationbase,theoverheadpercentage,

and thereceiver of the overhead credit. The base can be defined by cost

element,andifnecessary,subdividedbyorigin. FromtheIMG,determine

thefollowingforthecostingsheetCOGS,controllingarea1000.

a) Tools→Customizing→IMG→ExecuteProject

Select SAP Reference IMG

SAPCustomizingImplementationGuide→Controlling→Product

Cost Controlling → Product Cost Planning → Basic Settings for

MaterialCosting→Overhead→DefineCostingSheets

Continued on next page

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Unit4: PreparingforProductCostPlanning AC505

2. What is the cost element range of the calculation base for the material

overhead?

a) SelectcostingsheetCOGS,thenselectCostingsheetrowsfromthe

dialogstructure. SelecttherowforthelinecontainingBaseB100,

andselectBasefromthedialogstructure. EnterControllingarea

1000.

Cost element range 400000 to 410000

Depending on the training system, cost element 890000 may be

included.

3. What is the material overhead surcharge rate for controlling area 1000,

overhead type 1, OH key SAP10?

a) ReturntotheCostingSheetRows: Overview, andselecttheline

containing Overhead key C010. Select Overhead rate from the

dialog structure.

Overhead rate: 10%

4. In order to apply different overhead rates based on the product being

produced, the overhead key can be assigned to an overhead group for a

material. Whereistheoverheadgroupspecifiedforamaterial?

a) Theoverheadgroupisassignedinthecostingviewofthematerial

master record.

5. What cost element and cost center are specified to receive the credit for

the calculated material overhead?

a) ReturntotheCostingSheetRows: Overview, andselecttheline

containing the Credit key E00. Select Credit from the dialog

structure. Enter Controlling area 1000.

Cost element: 655100

Cost center: 4130

6. Whatisthesurchargeratefortheadministrativeoverheadforcontrolling

area 1000?

a) ReturntotheCostingSheetRows: Overview, andselecttheline

containingtheOverheadkeyA300. SelectOverheadratefromthe

dialog structure.

Surcharge rate: 20%

Continued on next page

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AC505 Lesson: Overhead Costing Sheet

7. Whatcostelementandcostcenterarespecifiedtoreceivethecreditforthe

calculated administrative overhead?

a) ReturntotheCostingSheetRows: Overview, andselect theline

containing the Credit key E03. Select Credit from the dialog

structure. Enter Controlling area 1000.

Cost element: 655300

Cost center: 4130

8. Usingcostcomponentlayout01,chartofaccountsINT,determinewhatcost

componentgroupthecostelementforadministrativeoverheadassigned?

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

Select SAP Reference IMG

SAPCustomizingImplementationGuide→Controlling→Product

Cost Controlling → Product Cost Planning → Basic Settings for

MaterialCosting→DefineCostComponentStructure

SelectCostComponentStructure01,thenchooseAssignment: Cost

Component – Cost Element Interval

ForCostComponent Structure01, Chart of AccountsINT, cost

element655300isassignedtocostcomponentgroup: 100Admin

Overhead

Task 3:

1. CreateanewcostestimateformaterialL-40C,plant1200, anddetermine

theoverheadcoststhathavebeenappliedviathecostingsheet. Usecosting

variantPPC1,andacceptthedefaultcostingdates. (Sinceallparticipantsare

costingthesamematerial,youmayreceivemessagesthatthematerialsare

blockedforcosting. Ignorethismessageandproceed.)

a) Accounting→Controlling→ProductCostControlling→Product

CostPlanning→MaterialCosting→CostEstimatewithQuantity

Structure → Create (CK11N)

Enter material L-40C

Plant 1200

Enter Costing Variant PPC1

Select enter

Accept the default costing dates

Press Enter.

Continued on next page

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Unit4: PreparingforProductCostPlanning AC505

2. Fromthevaluationdata,determinewhatcostingsheetwasdeterminedby

the valuation variant.

a) ThecostingsheetisdisplayedontheValuationtab.

Costing sheet:COGS

3. Gototheitemizationreportforthecostofgoodsoldview. Whatisthevalue

ofthecalculationbaseforthematerialoverheadsurcharge?

a) On theCoststab, changethecostcomponent viewtothecostof

goods sold.

Then select itemization

Togroupthecostsbycostelement,chooseLayoutSettings→Select

Layout icon from the itemization report toolbar. Choose layout

1SAP09 Cost Elements (Grouped)

The calculation base is listed for cost element range 400000 to

410000.

4. Whatisthecalculatedvalueofthematerialoverhead(surcharge)?

a) Materialoverhead:10%ofthe calculation base, listed undercost

element 655100.

5. Whatisthecalculatedvalueofthesalesandadministrativeoverhead? Are

theseoverheadchargesincludedinthecostofgoodsmanufactured? Howis

this controlled?

a) Adminoverhead: displayedbycostelement655300

Salesoverhead: displayedbycostelement655400

Included in COGM:No, Why: Based on theconfiguration of cost

component layout 01, the cost components 100 and 110 do not

havetheCOGMindicatorselected. Thecostcomponentviewfor

COGM includes only those cost components with the COGM

indicatorselected. Thispreventsthemfrombeingincludedinthe

COGM total. The indicator for the sales and administration is

selectedforthesalesandadministrationcostcomponents.

Toverifythis,returntotheCostsscreen,selecttheCOGMview,

andselecttheitemizationreport. Ifnecessary,changethereport

displaytothecostelementreportbychoosinglayout1SAP09Cost

Elements(Grouped). BoththeSalesandAdministrativeoverhead

charges are listed with the value 0.

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AC505 Lesson: Overhead Costing Sheet

Lesson Summary

You should now be able to:

• Explain the concept of overhead costs

• Describe the costing sheet in detail

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Unit4: PreparingforProductCostPlanning AC505

Lesson: Allocating Process Costs to a Product

Lesson Overview

This lesson describes activity based costing and explains how to work with

templates.

Lesson Objectives

After completingthislesson, you will beable to:

• Describe activity-based costing

• Assign templatesto product cost estimates

Business Example

Your company requires cost estimates to be produced for various purposes,

usingvariousvaluationstrategiesandmethodsofindirectcost allocation, such

as overhead sheets and process costs.

Thecompanyentrustedyouwiththetaskofdeterminingifthecompanyshould

use activity-based costing and origin-based allocation of overhead blocks to

allocatingprocesscoststoitsproductsorifthisshouldbedoneatalaterstage.

Activity-Based Costing

Figure 54: Process Costs and Product Cost Planning

ThissectionbrieflyexplainshowtouseActivity-BasedCostingandthetechnical

aspectsoftemplateallocationinProduct CostPlanning.

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AC505 Lesson: Allocating Process Costs to a Product

The objective of thissectionisto helpyoudecide if your company shoulduse

Activity-Based Costing and the origin-based allocation of overhead blocks or

if this should be done at a later stage.

The Activity-Based Costingcomponentisillustratedby simpleexampleswith

ideas about using the template technology.

Course AC420 Activity-Based Costing describes in detail the role of

Activity-Based Costing in cost accounting.

The course also explains the use, application, and customizing of template

allocation.

Figure 55: Activities and Aims

Overhead transparency:

• Use of resources by processes

• Quantity-based allocation of overhead

Increased efficiency:

• Use of capacity of indirect areas

• Constant monitoring of internal processes

• Interfacemanagement onaprocess-orientedbasis

Accurate costing:

• Origin-based allocation of internal activities

• Examples: Complexitycosts,costsowingtoproductandprocesschanges

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Unit4: PreparingforProductCostPlanning AC505

Figure 56: Cost Parts

Material costing with quantity structure can allocate cost parts that are not

contained in the BOM or routing.

The two main areas are:

• Identifyingoverheadblocksand their costs.

• Identifyingcausal origin-based relationshipswithproducts thatuse these

overhead blocks.

Example:

• DespiteITsupport,workschedulingcostsinacompanyconsumeincreasing

amountsofproduction,becauseofthefollowingreasons:

– Consistently small production lot sizes

– Dwindlingperiodsbetweenorderreceiptanddelivery

• Thecostsforcoordinationofproductionareclearlyrepresentedbythewages

oftheworkschedulerandtheintensiveuseofITresources.

• The work scheduling activity can be measured by the amount of lots

produced. Inthefollowingyear,approximately10,000separateordersare

due for production.

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AC505 Lesson: Allocating Process Costs to a Product

Figure 57: Business Process

The business process is one of the masterdata objects used in Activity-Based

Costing.

It is a measurement for output.

Likecostcenters,businessprocessescanbeplannedoncostaccountinglines.

The systemcan calculate apricefor theoutput quantity of a businessprocess.

Todeterminetheprice,thesystemusesanallocationcostelementstoredinthe

business process master.

Example: Business process planning

• For the business process Work scheduling, the number of processed

productionordersisestablishedastheoutputmeasurement. 10,000orders

are anticipated.

• Thefollowingarerequiredtoprocesstheseorders:

– 86,400 CPUminutesbytheIT cost center

(20workdays*12months*approx. 6h*60Min)

– An estimated 100 hours of IT support

– 4workschedulers=4employees*20days*12months=960days

• The total planned costs amount to X.

• ThepriceforcoordinatingtheworkschedulingisX/10,000perorder.

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Unit4: PreparingforProductCostPlanning AC505

Working with the Template

Figure 58: Creating the Template

Templatesarecentrallymaintainedtabularframeworksthatarehighlyflexible

and, through their use of formulas, dynamic.

Whatistobeallocated? TheObjectcolumncancontainbusinessprocesses,cost

centers/activitytypes, templates, or objectformulas.

• Example- object formula: Therearetwo plants:plant 1and plant2, each

withlocalworkscheduling. Youcreatedtwobusinessprocesses,WS-1for

plant1andWS-2forplant2. Youwantthesystemtoensurethatproducts

inplant1areallocatedautomaticallytoWS-1andproductsinplant 2are

allocatedautomaticallyto WS-2. Theobject formulacan be: “If product

fromplant=1thenWS-1;ifproductfromplant=2thenWS-2”.

• Template in template: This function can beused for an overall view and

reuse the rules.

Howmanyshouldbeallocated? TheQuantitycolumnissubdividedasplanand

actualquantities,becausetheplannedandactualquantitiestobeallocatedhave

differentsources. (Forexample,theplannedquantitycanbethelotsizeandthe

actual quantity can be the true quantity.)

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AC505 Lesson: Allocating Process Costs to a Product

Under what conditions should the allocation take place? The Activation

columnissubdivided asplanandactualquantities.

• Example: ThebusinessprocessWorkschedulingshouldbeallocatedonlyif

productsaresemi-finishedandfinished. Thisappliestobothplanandactual

quantities. Theactivationformulacanbe: Materialtype=HALBorFERT.

Figure 59: Formulas in the Template

The use of formulas in templates provides a high degree of flexibility and

efficiencyinrepresentingorigin-basedrules. Theseenableyoutomakedecisions

onallocationquantitiesandifallocationshouldtakeplaceatall.

Thestandardsystemcontainsfunctionsthatassignenvironmentstotemplates.

The environment of a template supplies the system with information relevant

to cost drivers. An environment basically provides only functions that are

applicableinthecontextselected. Forexample,thestandardSAPERPcontains

environments for the following:

• Production, Product Cost by Period, Sales orders, and Reference and

Simulation Costing.

Functionsandenhanceability: Thestandardfunctionsarearrangedinfunction

trees and contain short descriptions. The template is designed so that it can

be enhanced by the user. For example, you can create user-specific functions

centrallyandmakethemavailableintheenvironments.

Consequently, you can access external and customer-specific structures and

additional master data fields and use them in object, quantity, or activation

formulas. Thetechnicalprocessofcreatingcustomer-specificfunctionsisusually

handledbyITdepartments,becauseitrequiresprogrammingknowledge.

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Unit4: PreparingforProductCostPlanning AC505

Thetemplatesandformulasaredesignedtobemaintainedcentrallybytrained

personnelforautomaticuseincostaccountingthroughoutthecompany.

Figure 60: Assignment of Template

You make settings to assign the costing sheet/overhead keyto the template in

Customizing.

Theoverheadkeyisalwaysassignedthroughthemasterdata:

• Materialmaster→Overheadgroup→Overheadkey

• Baseplanningobject,masterrecord→overheadkey

Youcanusetheoverheadkeytospecifyifthesystemfindsoneormoretemplates.

Explanation facilities: When you execute a material cost estimate, you can

displaythesystem'sinterpretationofthetemplate“rules”forthematerialwiththe

valueswithwhichtheformulaswerecalledorreturned.

Whenyouareinthedisplaymode,youcangotoonlyoneofthetemplatesfound.

Recommendation:

Follow the formula explanation properly when you create the template. This

ensuresthattheallocationrulesarecorrectlyconvertedtothetemplateformula

language.

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AC505 Lesson: Allocating Process Costs to a Product

Lesson Summary

You should now be able to:

• Describe activity-based costing

• Assign templatesto product cost estimates

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UnitSummary AC505

Unit Summary

You should now be able to:

• Explain the purpose of the costing variant

• Describethe componentsof thecosting variant

• Explainthepurposeof 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

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AC505 Test Your Knowledge

Test Your Knowledge

1. Costing variants are defined and checked in customizing for

Fillintheblankstocompletethesentence.

2. In costing, date control can be used to determine the quantity and

basedonvariousdates.

Fillintheblankstocompletethesentence.

3. Whenamulti-levelBOMiscosted,thecostsare .

Fillintheblankstocompletethesentence.

4. What are the forms in which the views for material costing results are

available?

5. Forstandardcostestimates,multiplecostcomponentstructuresarepermitted

for each company code.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

6. Determiningpricesthroughplannedpriceiterationisnotarequirementto

create primary cost component splits.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

7. Todetermineoverhead,youusethe thatwereposted

to the order.

Fillintheblankstocompletethesentence.

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TestYourKnowledge AC505

8. Whyisthecostelementimportantforoverheadallocationinproductcost

planning?

9. Materialcostingwithquantitystructurecanallocatecostpartsthatarenot

contained in the BOM or routing.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

10. The standard system contains functions that assign

to templates.

Fillintheblankstocompletethesentence.

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AC505 Test Your Knowledge

Answers

1. Costingvariantsaredefinedandchecked incustomizing forproduct cost

planning.

Answer: product cost planning

2. In costing, date control can be used to determine the quantity and value

structures based on various dates.

Answer: value structures

3. Whenamulti-levelBOMiscosted,thecostsarerolledup.

Answer: rolled up

4. What are the forms in which the views for material costing results are

available?

Answer: Theviewsformaterialcostingresultsareavailableinthefollowing

forms: Costcomponentsplit,Itemization,andCostedmulti-levelBOM

5. Forstandardcostestimates,multiplecostcomponentstructuresarepermitted

for each company code.

Answer: False

For standard cost estimates (costing type 01), only one cost component

structureispermitted foreachcompanycode.

6. Determiningpricesthroughplannedpriceiterationisnotarequirementto

create primary cost component splits.

Answer: False

Determiningpricesthroughplannedpriceiterationisoneoftherequirements

to create primary cost component splits.

7. Todetermineoverhead,youusethedirectcoststhatwerepostedtotheorder.

Answer: direct costs

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TestYourKnowledge AC505

8. Whyisthecostelementimportantforoverheadallocationinproductcost

planning?

Answer: ThecostelementisimportantinProductCostPlanningbecause

it controls overhead costs.

9. Materialcostingwithquantitystructurecanallocatecostpartsthatarenot

contained in the BOM or routing.

Answer: True

The template can be used to allocate cost parts that are not contained in

the BOM or routing.

10. The standard system contains functions that assign environments to

templates.

Answer: environments

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Unit 5

Material Costing with Quantity

Structure

Unit Overview

This unit will focus on theintegration of product costingwith logistics master

data. Youwillanalyzetheresultsofmaterialcostestimatewithquantitystructure,

and learn how to update prices in the material master record, to include the

standard cost.

Unit Objectives

After completing thisunit, you will beableto:

• Analyzetheresultsofamaterialcostestimatewithquantitystructure

• Use the BOM to determinethematerial costs

• UseRoutingandworkcenterstodetermineproductioncosts

• Linkworkcenterstocostcenterstovaluateproductioncosts

• DescribetherequiredentriesintheLogisticsmasterdata

• Createamaterialcostestimatewithquantitystructure

• Analyzetheresultsofamaterialcostestimatewithquantitystructure

• Update prices in the material master

• Usepricecontrol techniquesinmaterialvaluation

• Usethefunctionsofmaterialcostingwithquantitystructureefficiently

Unit Contents

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

Exercise 7: Displaying a Material Cost Estimate.......................163

Lesson: Material Cost Estimate...............................................174

Exercise 8: Creating a Material Cost Estimate.........................179

Lesson: Prices in Material Master............................................190

Exercise 9: Price Update..................................................197

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Unit5: MaterialCostingwithQuantityStructure AC505

Lesson: Basics of Material Costing with Quantity

Structure

Lesson Overview

This lesson will help you in analyzing the results of a material cost estimate

withquantitystructure. Thelessonprovidesdetailedinformationregardingthe

logisticsmasterdatawhichwillhelpyouusetheBOM,routing,andworkcenters

to determine the material and production costs.

Lesson Objectives

After completingthislesson, you will beable to:

• Analyzetheresultsofamaterialcostestimatewithquantitystructure

• Use the BOM to determine the material costs

• UseRoutingandworkcenterstodetermineproductioncosts

• Linkworkcenterstocostcenterstovaluateproductioncosts

• DescribetherequiredentriesintheLogisticsmasterdata

Business Example

Asthecostplannerforyourcompany,yourtaskistocheckthelatestcostestimate

for a pump, which is currently being produced in a repetitive manufacturing

process. The manufacturing engineer responsible for this material requires

confirmationthatthecostsareaccuratebecausehissupervisorwantstocompare

thecostsofmanufacturingthismaterialinternallyagainstbuyingthepumpfrom

avendor, either asacompleteunitorinassemblies.

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AC505 Lesson: Basics of Material Costing with Quantity Structure

Overview of Material Costing

Figure 61: Overview

Theresultsofamaterialcostestimatewithquantitystructuredonotdifferfrom

thosewithoutaquantitystructure;theyareidenticalfromacostingpointofview:

• Cost component split

• Itemization

• Costed multilevel BOM

Thismeansthatthevaluationprinciplesoutlinedinearlierunitsalsoapplyhere.

Itisonlythemethodbywhichcostingresultsareobtainedthatdiffers.

Materialcostingwithquantitystructurecandeterminetheproductstructureand

production plans as enteredin Logistics, and convert them to structures of the

itemization and cost component split.

Thisexplainstheemphasisondescribingthelogisticaldata.

Inaddition, Activity-BasedCostingisbrieflycovered.

Finally, this unit describes the price update process after the execution of a

standard cost estimate.

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BOM

Figure 62: BOM

Thebillofmaterial(BOM)isadirectoryforanobjectanditsconstituentparts,

containinginformationsuchasthename,referencenumber,quantityandunitof

measure.

BOMs are used in:

• MaterialRequirementsPlanningforprocuringparts

• production for staging parts

• costing for calculating material costs

Theproceduresformaintainingthebasicdata(BOMandrouting)aredescribedin

course PLM114.

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Figure 63: BOM: Example

Costing levels are automatically determined by the system when you create a

cost estimate.

Assigning materials to costing levels ensures that costing is performed in the

correctsequence: rawmaterialsandpurchasedparts,followedbysemi-finished

products, followed by finished products.

Figure 64: BOM: Header

TheBOMheadercontainsinformationthatappliestoalltheitemsintheBOM.

TheBOMstatusmustbeactiveforcostingtoenabletheBOM tobereadfora

cost estimate.

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Unit5: MaterialCostingwithQuantityStructure AC505

TheabovefigureliststhefieldsintheBOMheaderthatarerelevanttocosting.

BOMusage: ExamplesforBOMusage: BOMsusedexclusivelyforengineering

or costing purposes.

BOM status: If complex changes are made to a BOM, you can use theBOM

statustocontrolwhentheBOMisused,suchasforacostestimate.

Areaofvalidity: ABOMcanbedefinedasvalidforonlyalimitedrangeoflot

sizes,suchas1to1,000units. YoucanthencreateadifferentBOMforlotsizes

exceeding 1,000 units. Therefore, only one BOM can be used for the defined

costing lot size.

AlternativeBOM:AlternativeBOMscandescribedifferentproductstructures

thatcreateaproductwiththesameproperties. Forexample,onealternativeuses

sheetmetalA,whiletheotheralternativeusessheetmetalB.

Figure 65: BOM: Item

Item category:

• L=stockitem,valuationinaccordancewithmaterialvaluationstrategyor

separate cost estimate

• N = non-stock item (see next figure)

• R = variable-size item, valuation in accordance with material valuation

strategy or separate cost estimate

Fixedquantityindicator: Thisindicateswhetherthequantityenteredisdependent

onthelot size. Itappliesmainlyto unavoidablemateriallossat thestartofthe

production process.

Planned scrap: This topic is covered in detail in the unit Further Valuation

Methods.

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AC505 Lesson: Basics of Material Costing with Quantity Structure

Relevancytocostingindicator: Ifthisindicatorisnotselected,thesystemignores

theBOMiteminthematerialcostestimate. Forstandardcostestimates,modified

standardcostestimates,andcurrentcostestimates,theonlydecisiontobemade

iswhether or not the itemwill becosted (“X”or “ ”). For inventory costing, a

relevancyto costingindicatorcan beentered herethathasadevaluation factor

inCustomizing. Thisenablesyouto devaluateBOM items, suchaspackaging

materials,onaflat-ratebasisforinventoryorcommercialpurposes.

ThesettingsintheBOMusageandBOMitemcategoriesenableyoutospecify

whetherthisfieldcontainsadefaultvalueandwhetherthisvaluecanbechanged

when the BOM is maintained.

Bulkmaterial: Bulkmaterialisusuallypostedasconsumptionatproductioncost

centersassoonasitisprocured. Therefore,itisnotincludedinthecostestimate

inthestandardsystem. Auserexitisavailableforcostingbulkmaterials.

Figure 66: BOM: Nonstock Materials

Nonstockmaterialsarematerialsthatarenotkeptininventory. Theyarealways

procuredexternallyandassigneddirectlytotheorder.

Nonstock materials have either no material master or are maintained with a

nonstock material master for the entry tool.

• For nonstock materialswithout a material master, data that is relevant to

costing(suchasprices)isentereddirectlyintheBOMitem(purchasingdata).

• Fornonstockmaterialswithamaterialmaster,nopricescanbemaintained

andmaterialsarevaluatedinaccordancewiththestrategyspecifiedinthe

costingvariant. ThepriceshownintheBOMneednotbethesameasthe

priceinthecostestimateselectedinaccordancewiththevaluationstrategy.

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Unit5: MaterialCostingwithQuantityStructure AC505

Routing and Work Center

Figure 67: Routing

Productioncostsaredeterminedthroughtherouting,theworkcentersatwhichthe

operationsareperformed,thecostcenters,andtherelevantactivitytypes.

A routing consistsof oneor more operations.

Eachoperationcontainsinformationabouttheworkcenter,productionresources,

andtools,materialassignments,operationtexts,andstandardvalues(howlong,

how much).

Rateroutingsandrecipescanbeusedforrepetitivemanufacturingandprocess

manufacturing.

Figure 68: Work Center

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AC505 Lesson: Basics of Material Costing with Quantity Structure

Workcentersareusedinplans(routings,networks,inspectionplans,maintenance

task lists, and rough-cut planning profiles).

Machinegroupandcapacityplannergrouparesynonymsforworkcenter.

Workcentersaredefinedwithreference toaplant.

Work centers are assigned to cost centers.

Figure 69: Use of Work Center and Routing

Therouting/workcentercanbeadaptedtotheseareasbecauseitisusedasbasic

data by many applications.

Figure 70: Fields: Work Center

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Thestandardvaluekey enablesyoutodefineuptosixstandardvaluesforan

operation. The system assigns a parameter key to the standard values of the

operationandtheworkinthenetworkactivity. Thisparameterkeyspecifiesthe

following:

• Keyword appearing with the standard valueon the screen, such as setup,

machine, personnel, teardown, and so on.

• Dimension(time,quantity,volume,andsoon)inwhichthestandardvalues

must be maintained.

• At the same time, the parameter keyrepresentsthenamesof the formula

parameters. Youcanusetheformulaparameterstorepresentthestandard

valuesin a formulato determine the following: execution time, capacity

requirements, and costs.

The control key specifies the business functions you want to execute with an

operation:

• Scheduling

• Capacity planning

• Costing: Thisensuresthattheoperationisincludedincosting.

• Confirmation: Hereyouspecifywhetherandhowtheoperationisconfirmed.

• Externalprocessing: Hereyouspecifywhethertheoperationisprocessed

internally, externally, or both.

Theperformanceefficiencyrateistheratiooftargetdurationtimetoactualtime

attained. Thestandardtimesusedbycapacityplanningandcostingaremodified

by this rate.

Figure 71: Routing: Header

Material–planassignment: Aroutingcancontainmultiplematerialsinvolved

in the same production process.

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AC505 Lesson: Basics of Material Costing with Quantity Structure

Youuseatasklistusagetoassignroutingstovariousworkareas. Thisway,you

can create several routings to produce one plant material. These routings are

differentiated in your task list usage.

Routing status: You use thisstatusto indicate the processing stageof aplan.

Forexample,youcouldindicatewhethertheplanisstillatthecreationstage,or

whether you have already released it.

Figure 72: Routing: Operations

Relevancy to costing:

• Ifthecontrolkeyspecifiesthattheoperationisnotrelevanttocosting,the

relevancytocostingindicatorisignoredintheoperation.

• Ifthecontrolkeyspecifiesthattheoperationisrelevanttocosting,youcan

overrideitwiththerelevancytocostingindicatorintheoperation.

Assigment of activity types/business process:

Ifthereferenceindicatoristurnedoffintheworkcenter,youcanoverwritethe

standardvaluesoftheworkcenterintherouting. Linkingthestandardtimeswith

theactivitytypesisperformedusingtheformulasintheworkcenter.

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Links

Figure 73: Where Are the Entries Made?

ProductioncostsarecreatedbycombiningdatafromProductionPlanningwith

Cost Center Accounting/Activity-Based Costing.

Theroutingdescribesthequantityofanactivityandthelocationoftheoperations.

Theworkcenterdescribeswhereanoperationisperformed.

Itislinkedtoa cost center tovaluatetheactivities.

Theplannedactivitypricesfortheworkcenterarecalculatedthroughthelinktoa

costcenterandtheactivitytypeplanningforthecostcenter.

Figure 74: Links

Youcanhaveuptosixstandardvaluesintheoperation. Ifnoactivitytypehas

beenenteredforastandardtime,itisnotincludedinthecostestimate.

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Figure 75: What Is Entered in the Formulas?

The standard value key enables you to define the six standard values in the

operation. The system assigns a parameter key to the standard values of the

operationandtheworkinthenetworkactivity. Thisparameterkeyspecifiesthe

following:

• Keyword appearing with the standard valueon the screen, such as setup,

machine, personnel, teardown, and so on.

• Dimension,suchastime,quantity,volume,andsoon,inwhichthestandard

values must be maintained.

• At thesame time, the parameter keyrepresents the namesof the formula

parameters. Youcanusetheformulaparameterstorepresentthestandard

valuesinaformula, todeterminethefollowing: Executiontime, capacity

requirements, and costs.

Formula: Youcanuseformulaparameterstowhichyouhaveassignedvalues.

Youcanthenlinktheseparameterswithmathematicaloperationssuchasaddition,

subtraction, multiplication, or division.

Example: Formula2=Standardvalue*Operationquantity/Basequantity

TheformulasaremaintainedinCustomizingfortheworkcenter.

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Figure 76: What Is the Costing Result?

The system calculates the costs by multiplying the quantity by the price. The

quantitycomesfromthestandardvaluesfortheoperationandismodifiedbythe

performance efficiency rate and a formula.

In the itemization for the cost estimate, an internal activity for the cost

center/activitytypeisdisplayed. Furthermore,theassignmenttotheoperationand

work center is saved in the itemization.

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AC505 Lesson: Basics of Material Costing with Quantity Structure

Production Version

Figure 77: Production Version

Youcanmaintaintheproductionversioninthematerialmaster:

• MRP view 4

• Costing view 1

Figure 78: How Does the System Find a BOM?

159