AC505_EN_Col92_FV_Part_A4 (第5页) | ERP软件技术分享

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Unit5: MaterialCostingwithQuantityStructure AC505

Quantity structure control is a process by which the system searches for

alternativesifmultipleBOMsand/orroutingsexistforamaterial.

YouenterthequantitystructurecontrolIDinthecostingvariant. ThisIDdescribes

a list of priorities for the BOM and routing through the BOM application and

routing selection keys.

TheBOMapplicationdetermines(bymeansofaselectionID)whichBOMusage

isselectedfirst. ItenablesyoutopreferanalternativeofamultilevelBOMfroma

certaindateandspecifieswhetherthestatusisrelevantfortheBOMselection.

Standard criteria:

• Periodofvalidity: TheBOMmustbevalidonthequantitystructuredate.

• Lot-sizerange: Thecostinglotsizemustfallwithinthelotsizerange.

• The status allows costing.

Explanationfacilities: TochecktheBOMthatwascostedinthecostestimate,

you need to do the following:

• Use the Info icon to go to the BOM.

• Go directly to the quantity structure by double-clicking on the material

number.

Figure 79: How Does the System Find a Routing?

Ifaproductionversionisfoundordefined,theroutingcontainedinitisused.

TheselectionIDfortheroutingdetermineswhichroutingisselectedfirst,the

parametersbeingthetasklisttype,tasklistusage,andplanstatus.

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AC505 Lesson: Basics of Material Costing with Quantity Structure

Standard criteria:

• Periodofvalidity: Theroutingmustbevalidonthequantitystructuredate.

• Lot-sizerange: Thecostinglotsizemustfallwithinthelotsizerange.

• The status allows costing.

Explanationfacilities: Tochecktheroutingthatwascostedinthecostestimate,

you need to do the following:

• Use the Info icon to go to the routing.

• Godirectlytothequantitystructurebydouble-clickingontheroutinggroup.

TheeffectoftheAlternativesequencesswitchisthat,ifthesystemfindsarouting,

it uses alternative sequences (in accordance with their validity) as opposed to

the standard ones.

Figure80: MasterRecipe–TaskListTypeoftheProcessIndustries

Theprocessindustryusesamasterrecipeinsteadofarouting.

Theproduction versioninthematerialmaster definesafixed anduniquelink

betweenanalternativeoftherecipegroupandanalternativeofamultipleBOM.

YoucanincludethemasterrecipeinCustomizingforthequantitystructurecontrol

inordertoaccesstherecipeinthecostestimate. However,thiscanbeoverridden

formaterialsinthematerialmasterorforcostinginthecostingrequestscreen.

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Unit5: MaterialCostingwithQuantityStructure AC505

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AC505 Lesson: Basics of Material Costing with Quantity Structure

Exercise 7: Displaying a Material Cost

Estimate

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Usethedisplayfunctionsofamaterialcostestimate

• Interpret the result of a material cost estimate and use various standard

reports for analysis purposes

• Learnhowtousetheexplanationfacilitiestoworkmoreefficiently

• Trace the data origin of individual costing items and describe how the

productioncostsofthefinishedproductarecalculated

Business Example

Asthecostplannerforyourcompany,yourtaskistocheckthelatestcostestimate

forapumpthatiscurrentlyproducedinarepetitivemanufacturingprocess. The

manufacturingengineerrequiresconfirmationthatthecostsareaccuratebecause

his boss wants to compare the costs of manufacturing this material internally

againstbuyingthepumpfromavendor,eitherasacompleteunitorinassemblies.

Task 1:

DisplaythemostcurrentcostestimateformaterialP-100inplant1000withthe

status FR (released without errors) and valid on today’s date. Use the costing

variant PPC1 and costing version 1.

1. Themanufacturingengineerwantstoknowhowmanyunitsthesetupcosts

arebasedon. Therefore,determinethecostinglotsize.

2. The costs are usually determined per unit. Set the cost base so that the

costper1pieceisdisplayed. Keepthissettingsothatyoucananswerthe

following questions.

Hint: Changingthecostdisplaydoesnotresultinanewcalculation

ofproducingjustonepump. Itsimplychangesthereportedvalues

from presenting the valuefor 100 pumps to presenting thevalue

of 1 pump.

3. Inwhichpostingperiodwasthecostestimatecreated? Inwhichfiscalyear

was the cost estimate created?

Continued on next page

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Unit5: MaterialCostingwithQuantityStructure AC505

Task 2:

Now answer some questions relating to the cost situation of your pump. The

manufacturingengineerwantstoknowwhichcomponentshavethehighestcosts

and which areas incurred significant costs.

1. What isthetotal cost of goods manufactured for thepump, and what are

the fixed costs?

2. Managementisconsideringwhethertooutsourcecertaincomponents. Which

assemblyhasthehighestcosts? Whatisthecostofgoodsmanufacturedfor

thisassembly? Whatisthematerialnumberofthiscomponent?

3. Whichroutingoperationhasthehighestcosts,andwhy?

4. Select an appropriate report layout and determine thetotal material costs

(COGM view).

Task 3:

Thepurchasingdepartmenthasinformedyouthatthepriceofoneofthematerial

components, 100-700, purchased for production will decrease due to supplier

overstock. Your taskistosuggesthowfuturecostestimatescantakethisprice

change into account. In order to update the correct price field in the material

master,youneedtoidentifywhichpriceisusedbasedonthevaluationstrategyin

the valuation variant.

1. FirstnotewhichBOMwasusedinthecostestimateforthepump.

2. Using the explanation facility of costing variant PPC1, find out which

valuation variant was used.

3. Which strategy is defined for material price valuation in this valuation

variant?

4. Whichpricefieldcouldbechangedin thematerial master for100-700in

ordertotaketheplannedpricechangeintoaccountthatwouldnotaffectthe

current standard price of the inventory?

Task 4:

Theproductioncostsfor pumpP-100arederivedfromtheroutingusedforthe

costestimatewithquantitystructure. Themanufacturingengineerwantstoknow

howthecostswerecalculatedandtheareasinthesystemfromwhichthedatawas

taken. Useacostinglotsizeof100pumpsandenterthedatainthetableattheend

ofthisexercise. Changethecostdisplaybacktothecostinglotsize.

1. Which routing was used to determine the activities? Check the quantity

structure data for this.

Continued on next page

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AC505 Lesson: Basics of Material Costing with Quantity Structure

2. In the itemization, select a report layout that arranges the costs into

operations. Whichinternalactivitiesareperformedinoperation10?

3. Go back to the routing via the explanation facilities. Operation 10 was

performed at which work center?

4. The standard values represent the expected duration of the production

process. Find thedefault valuesforoperation10andwritethemdownin

thetablebelow. Theactivitytypesareusedtorepresentdifferentproduction

processes that can occur from a cost accounting perspective. Note the

planned activities for operation 10. select only the activities for which a

standard value was set.

5. Whatisthebasequantityonwhichthestandardvalueisbased?

6. Thebasicdatafortheworkcenter intheroutingoperationcontainsakey

for performanceefficiencyratethat controlstherelationshipbetweenthe

targettimeandtheactualtime. Thiskeylinkstheoperationdirectlytothe

work center at which the operation is performed. If there is no specific

entryhere,100%canbeassumed. Whatistheperformanceefficiencyrate

for this work center?

7. The work center provides a link to the Controlling environment by its

assignment to a specific cost center. The cost center collects the costs

occurringattheworkcenter. Towhichcostcenteristheworkcenterfrom

operation 10 assigned?

8. Formulakeysareenteredforeveryactivitytypeintheworkcenter. These

keysareusedtocalculatetheactivityquantities. Whatistheformulakeyfor

theactivitytypefound,andwhathasbeenenteredinthekey?

9. Theactivityquantitycannowbedeterminedusingtheinformationathand.

Thiswillthenbevaluatedusingthepricefromthecostcenter/activitytype.

1. UsingthevaluationvariantinCustomizing,statewhichstrategyhasbeen

definedtovaluatetheactivities. UsetheGotopossibilitiesinthedisplay.

2. Findthepricethatwasdeterminedforthecostcenterandtheactivitytype

inoperation 10. Inadditionto thetotal price, notethefixed and variable

portionsoftheprice. Includethepriceunit andactivity typeunit. Which

allocationcostelementaretheactivitiesdisplayedunder?

10. You can now calculate the costs for the internal activity, and check the

accuracy of theresult using theitemization.

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Unit5: MaterialCostingwithQuantityStructure AC505

Solution 7: Displaying a Material Cost

Estimate

Task 1:

DisplaythemostcurrentcostestimateformaterialP-100inplant1000withthe

status FR (released without errors) and valid on today’s date. Use the costing

variant PPC1 and costing version 1.

1. Themanufacturingengineerwantstoknowhowmanyunitsthesetupcosts

arebasedon. Therefore,determinethecostinglotsize.

a) Menu→Accounting→Controlling→ProductCostControlling→

Product Cost Planning→MaterialCosting→Cost Estimatewith

Quantity Structure→Display (CK13N)

Enter the following data:

Material: P-100

Plant: 1000

Costing variant: PPC1

Costing version: 1

Valid on: Today's date

Usethebinocularstosearchforcostestimatesthatmeetthesecriteria,

and enter the following:

Material: P-100

Plant: 1000

Current standard cost estimate

Costing variant: PPC1

Costing version: 1

Costing status: FR

Mostcurrent,validon: Today's date

With quantity structure.

Execute the function.

Youseethecostinglotsizeintheheaderintheright-handscreen

area. Thecostsarebasedonacostinglotsizeof100.

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Material:	P-100
Plant:	1000
Costing variant:	PPC1
Costing version:	1
Valid on:	Today's date

Material:	P-100
Plant:	1000

Costing variant:	PPC1
Costing version:	1
Costing status:	FR
Mostcurrent,validon:	Today's date

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AC505 Lesson: Basics of Material Costing with Quantity Structure

2. The costs are usually determined per unit. Set the cost base so that the

costper1pieceisdisplayed. Keepthissettingsothatyoucananswerthe

following questions.

Hint: Changingthecostdisplaydoesnotresultinanewcalculation

ofproducingjustonepump. Itsimplychangesthereportedvalues

from presenting the valuefor 100 pumps to presenting thevalue

of 1 pump.

a) select Settings → Cost Display and select Costs based on 1 piece.

select Enter.

3. Inwhichpostingperiodwasthecostestimatecreated? Inwhichfiscalyear

was the cost estimate created?

a) GototheDatestab. Thecostestimatewasforpostingperiod____

in fiscal year _______.

Task 2:

Now answer some questions relating to the cost situation of your pump. The

manufacturingengineerwantstoknowwhichcomponentshavethehighestcosts

and which areas incurred significant costs.

1. What isthe total cost of goodsmanufactured for thepump, and what are

the fixed costs?

a) Gotothe Coststab. TheCOGMforonepump is___EUR.The

fixed costs are __ EUR.

2. Managementisconsideringwhethertooutsourcecertaincomponents. Which

assemblyhasthehighestcosts? Whatisthecostofgoodsmanufacturedfor

thisassembly? Whatisthematerialnumberofthiscomponent?

a) In the lower right screen area, select the itemization report

icon. select layout1SAP04 Assemblies/Rawmaterials(overview).

Assembly 100-300 (shaft) has the highest costs. The COGM of

assembly 100-300 is __ EUR.

Note: Make sure that the COGM view was selected in the

screen area above.

3. Whichroutingoperationhasthehighestcosts,andwhy?

a) Change the report layout to 1SAP06 Operations (grouped).

Operation10(Staginginacc. withpickinglist)hasthehighestcosts

becausethisoperationincorporatesallthematerials.

Continued on next page

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Unit5: MaterialCostingwithQuantityStructure AC505

4. Select an appropriate report layout and determine thetotal material costs

(COGM view).

a) Toviewthetotalmaterialcosts,selectreportlayout1SAP01Item

categories(grouped). Thetotalmaterial cost in thecost of goods

manufactured view is ___ EUR.

Task 3:

Thepurchasingdepartmenthasinformedyouthatthepriceofoneofthematerial

components, 100-700, purchased for production will decrease due to supplier

overstock. Your taskistosuggesthowfuturecostestimatescantakethisprice

change into account. In order to update the correct price field in the material

master,youneedtoidentifywhichpriceisusedbasedonthevaluationstrategyin

the valuation variant.

1. FirstnotewhichBOMwasusedinthecostestimateforthepump.

a) To check the quantity structure data, go to the tab Quantity

structure.

BOM: 00000014

Usage: 1

Alternative: 1

2. Using the explanation facility of costing variant PPC1, find out which

valuation variant was used.

a) Clicki(InformationonCostEstimate)inthetoolbar. Navigatetothe

costingvariant. ThevaluationvariantPlannedvaluation-material

applies. Clickthevaluationvariant button.

3. Which strategy is defined for material price valuation in this valuation

variant?

a) Youarenowintheoverviewforthematerialvaluationstrategy.

Thefollowingstrategyisdefinedinvaluationvariant001:

Priority1: Pricefrompurchasinginforecord

Priority 2: Planned price 1

Priority 3: Standard price

Priority 4: Moving average price

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BOM:	00000014
Usage:	1
Alternative:	1

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AC505 Lesson: Basics of Material Costing with Quantity Structure

4. Whichpricefield could bechanged inthematerial master for100-700in

ordertotaketheplannedpricechangeintoaccountthatwouldnotaffectthe

current standard price of the inventory?

a) ThePlannedprice1fieldcouldbechangedinthematerialmaster.

Exittheexplanationofthevaluationvariantandcostingvariant.

Task 4:

TheproductioncostsforpumpP-100arederivedfromtheroutingusedforthe

costestimatewithquantitystructure. Themanufacturingengineerwantstoknow

howthecostswerecalculatedandtheareasinthesystemfromwhichthedatawas

taken. Useacostinglotsizeof100pumpsandenterthedatainthetableattheend

ofthisexercise. Changethecostdisplaybacktothecostinglotsize.

1. Which routing was used to determine the activities? Check the quantity

structure data for this.

a) selectSettings →CostDisplaytoselectthecostinglotsize. select

Enter.

1. Tochecktheroutingdata,gotothetabQuantitystructureand

refertotheright-handsideofthescreenarea.

Task list type: N

Group: 50000002

Group counter: 1

2. In the itemization, select a report layout that arranges the costs into

operations. Whichinternalactivitiesareperformedinoperation10?

a) Select display variant 1SAP06 Operations (grouped) in the

itemization. Inoperation10,theinternalactivityofactivitytype

1421 was performed.

3. Go back to the routing via the explanation facilities. Operation 10 was

performed at which work center?

a) Clicki(InformationonCostEstimate)icon. Navigatetotherouting.

Operation10wasperformedatworkcenter1310.

4. The standard values represent the expected duration of the production

process. Find thedefault valuesforoperation10andwritethemdownin

thetablebelow. Theactivitytypesareusedtorepresentdifferentproduction

Continued on next page

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Task list type:	N
Group:	50000002
Group counter:	1

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Unit5: MaterialCostingwithQuantityStructure AC505

processes that can occur from a cost accounting perspective. Note the

planned activities for operation 10. select only the activities for which a

standard value was set.

a) Selectoperation10andchooseDetails→Operation(ordouble-click

on operation 10). The standard value for activity 1421 (labor)

is 10 minutes.

5. Whatisthebasequantityonwhichthestandardvalueisbased?

a) Remainintheoperationdetailsscreen. Thebasequantityis1piece.

6. Thebasicdatafor theworkcenterintheroutingoperationcontainsakey

for performanceefficiency rate thatcontrolstherelationshipbetweenthe

targettimeandtheactualtime. Thiskeylinkstheoperationdirectlytothe

work center at which the operation is performed. If there is no specific

entryhere,100%canbeassumed. Whatistheperformanceefficiencyrate

for this work center?

a) GodirectlytotheworkcenterbychoosingthesymbolWorkcenter.

OntheBasicDatatab,verifythevalueintheKeyforPerformance

Efficiency field. Since no performance efficiency rate was set,

100% is assumed.

7. The work center provides a link to the Controlling environment by its

assignment to a specific cost center. The cost center collects the costs

occurringattheworkcenter. Towhichcostcenteristheworkcenterfrom

operation 10 assigned?

a) RemainintheworkcentermasterrecordandgototheCostingtab.

Cost center 4230 (Assembly Pumps) is assigned to work center

1310.

8. Formulakeysareenteredforeveryactivitytypeintheworkcenter. These

keysareusedtocalculatetheactivityquantities. Whatistheformulakeyfor

theactivitytypefound,andwhathasbeenenteredinthekey?

a) Theformulakeyforactivitytype1421readsSAP007Prod: Labor

reqmts.

Place your cursor on formula key SAP007 and select Display

formula.

Formula: (SAP_03 * SAP_09 / Sap_08) or Labor * Operation

quantity / Base qty

9. Theactivityquantitycannowbedeterminedusingtheinformationathand.

Thiswillthenbevaluatedusingthepricefromthecostcenter/activitytype.

1. UsingthevaluationvariantinCustomizing,statewhichstrategyhasbeen

definedtovaluatetheactivities. UsetheGotopossibilitiesinthedisplay.

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AC505 Lesson: Basics of Material Costing with Quantity Structure

2. Findthepricethatwasdeterminedforthecostcenterandtheactivitytype

inoperation 10. Inadditionto thetotal price, notethefixed and variable

portionsoftheprice. Includethepriceunit andactivity typeunit. Which

allocationcostelementaretheactivitiesdisplayedunder?

a) 1. Go back to thecost estimate and clicki (Information on Cost

Estimate). Navigatetothecostingvariant. IntheControltab,click

Valuationvariant. ClicktheActivityTypes/Processestab.

Priority1: Planpriceasaverageofallfiscalyearperiods

Priority 2: Plan price forthe period

2. Exittheexplanationfacilities. Createanewsession. Gotothe

Cost Center Accounting menu.

Menu→Accounting→Controlling→CostCenterAccounting→

Planning→Activityoutput/prices→Display

Enter the following:

Version: 0

From period: 1

To period: 12

Fiscal year: Valuation date year of

P-100costestimate

Cost center: 4230

Activity type: 1421

Choose Overview screen.

Total price: EUR

Fixed price: EUR

Variable price: EUR

Price unit:

Activity unit: H

Allocationcostelement: 619000

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Version:	0
From period:	1
To period:	12
Fiscal year:	Valuation date year of P-100costestimate
Cost center:	4230
Activity type:	1421

Total price:	EUR
Fixed price:	EUR
Variable price:	EUR
Price unit:
Activity unit:	H
Allocationcostelement:	619000

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Unit5: MaterialCostingwithQuantityStructure AC505

10. You can now calculate the costs for the internal activity, and check the

accuracy of theresult using theitemization.

Lot size 100 pc

Routing Task list type N, task list grp

50000002,groupcounter1

Operation

1421

Activity

1310

Work center

10 mins

Standard value

1 pc

Base quantity

Work center Performance 1310

efficiency rate

100%

Cost center

Formula key

4230

Formula

SAP007

Labor *operation quantity/ base

quantity

Cost center 4230

Activity type 1421

Valuation variant 001

Strategy sequence for activity Planpriceasaverageoverallfiscal

types/processes(firstpriority) year periods

Total price per unit ___EUR/100H

Fixedpriceper unit ___EUR/100H

Variablepriceperunit ___EUR/H

Allocationcostelement 619000

Cost of internal activity (((10min*100pc/1pc)/60)/100%)

Formula/Performanceeff. rate * (Total Price per Unit - from

* Price / Unit above)___/100or(16.667Hours)/

Performance Effi Rate * Total

Price/H

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Lot size	100 pc
Routing Operation Activity Work center Standard value Base quantity	Task list type N, task list grp 50000002,groupcounter1 10 1421 1310 10 mins 1 pc
Work center Performance efficiency rate Cost center Formula key Formula	1310 100% 4230 SAP007 Labor *operation quantity/ base quantity
Cost center Activity type Valuation variant Strategy sequence for activity types/processes(firstpriority) Total price per unit Fixedpriceper unit Variablepriceperunit Allocationcostelement	4230 1421 001 Planpriceasaverageoverallfiscal year periods ___EUR/100H ___EUR/100H ___EUR/H 619000
Cost of internal activity Formula/Performanceeff. rate * Price / Unit	(((10min100pc/1pc)/60)/100%) (Total Price per Unit - from above)___/100or(16.667Hours)/ Performance Effi Rate * Total Price/H

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AC505 Lesson: Basics of Material Costing with Quantity Structure

Lesson Summary

You should now be able to:

• Analyzetheresultsofamaterialcostestimatewithquantitystructure

• Use the BOM to determinethematerial costs

• UseRoutingandworkcenterstodetermineproductioncosts

• Linkworkcenterstocostcenterstovaluateproductioncosts

• DescribetherequiredentriesintheLogisticsmasterdata

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Unit5: MaterialCostingwithQuantityStructure AC505

Lesson: Material Cost Estimate

Lesson Overview

Thislessondetailsthecreationofamaterialcostestimatewithquantitystructure.

Thelessonalsohelpsyoutoanalyzetheresultsofamaterialcostestimatewith

quantity structure.

Lesson Objectives

After completingthislesson, you will beable to:

• Createamaterialcostestimatewithquantitystructure

• Analyzetheresultsofamaterialcostestimatewithquantitystructure

Business Example

The prototype of a new product has been successful and production is to

commence shortly. Your task is now to cost a new pump. You can create an

automaticcostestimatebecauseworkschedulinghasalreadydefinedBOMsand

routings. Afterexecutingthecostestimate,theengineeringdepartmentinforms

youthatanadditionalmaterialandothercostsshouldbeaddedtotheBOMand

routingforyourproduct. However,Engineeringhasnotyetenteredthesechanges

inthequantitystructuredata. Youdecidetosimulatethecostsusingmultilevel

unitcostingsothatthesecostsareincludedinthecurrentcostestimate.

Creation of Material Cost Estimate

Figure81: Example: MaterialCostEst. withQuantityStructure

Prerequisite: Materialmasterwithcostingviewandaccountingview.

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AC505 Lesson: Material Cost Estimate

Whenyoucreateacostestimatewithaquantitystructure, youenterthecosting

variant, the material and the plant.

Thedatesareproposedfromthecostingvariantanddeterminethefollowing:

• Thevalidityperiodofthecostestimate(costingdatefrom/to)

• Thedeterminationofthequantitystructure(quantitystructuredate)

• Thevaluationdateformaterialsandactivities(valuationdate)

• Thesystemdeterminesandvaluesthequantitystructureautomatically.

• Thecostestimateisnotupdatedinthedatabaseuntilitissaved.

Enhanced Efficiency

Figure 82: MaterialCost Estimate: Enhanced Efficiency

Thematerial costestimatehasbeen redesigned, which improvestheefficiency

and visibility of thecost estimateinformation.

Thecostingresult,itemization,costcomponentreportandCostedBOMarenow

visible from a single screen.

You can save the layout settings for individual users. To do this, choose Save

settings. Thedetailreportsarecalledwiththeinitialvariant.

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Unit5: MaterialCostingwithQuantityStructure AC505

Error log: There are two options for analyzing the error messages of a cost

estimate:

• Overall log: Contains the complete list of messages for all the materials

costed. Theerrorlogcontainsdisplayvariantsthatenableyoutoperform

summarized analysis of the error(s).

• If you double-click the material in theheader of a cost estimateor in the

statusdisplay, the messages are displayed.

Figure83: AnalyzingtheMaterialCostEst. withQtyStructure

Youcananalyzethecostingresultswithstandardreportsanddisplayvariants.

Youcanusedifferentcost componentviewsforthecostingresults(suchasthe

costofgoodsmanufacturedor thecostofgoodssold).

Recommendation:

• Defineyourowndisplayvariantsandinitialvariant.

• Usethenavigationaloptionsto accessreports.

• NavigatethroughthemultilevelBOMtothereportsanderrorlogs.

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AC505 Lesson: Material Cost Estimate

Figure 84: Explanation Facilities

Theexplanationfacilitiesenablethecostplannertodothefollowing:

• Quicklyaccessdataandinformationinthecostingenvironment.

• Remaininthecostestimateortheanalysiswhileaccessingtheabovedata.

Youcanaccesstheexplanationfacilitiesinvariousways. Thefacilitiesavailable

depend on the object to be costed.

YoucanaccessthefacilitiesbychoosingtheInfoiconinthecostestimateheader.

You can branch from the itemization, costed multilevel BOM, and unit cost

estimatelistscreentothemasterdataoftheselectedobject(s).

You also have the option of double-clicking, for example, the costing variant

in Customizing (in material costing).

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Unit5: MaterialCostingwithQuantityStructure AC505

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AC505 Lesson: Material Cost Estimate

Exercise 8: Creating a Material Cost

Estimate

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create a material cost estimate

• Interpret the datain thematerial cost estimate

• UsetheInformationSystemefficientlyforanalysispurposes

• Simulateenhancementsusingmulti-levelunitcosting

Business Example

Your task is to cost a new pump. You can create an automatic cost estimate,

becauseworkschedulinghasalreadydefinedBOMsandroutings.

Afterexecutingthecostestimate,theengineeringdepartmentinformsyouthatan

additionalmaterialandothercostsshouldbeaddedtotheBOMandroutingfor

yourproduct. But,engineeringhasnotyetenteredthesechangesinthequantity

structuredata. Youdecidetosimulatethecostsusingmultilevelunitcostingso

thatthesecostsareincludedinthecurrentcostestimate.

Task 1:

Createacostestimatewithquantitystructureformaterial R-F1##: Usecosting

variantPPC1, plant1000, costinglotsize10pieces, andcostingversion1. Do

notenteranyBOMorroutingdata. Thecostestimateshouldbevalidatthestart

ofthefollowingfiscalperiod. FortheCostingtodate,enterthemaximumdate.

Acceptthedefaultquantitystructuredateandvaluationdate.

1. Whatisthecostingstatusofyour cost estimate?

2. Whatisthepump’stotalcostofgoodsmanufactured?

3. Whyhasalogbeenissued? Examinethemessagelistanddeterminewhich

message type should appear in the log.

4. Whichcomponentswerecosted? Accessthecostingresultfortheflywheel

of your pump R-B2##. What isthe total cost of goods manufactured for

the flywheel?

Continued on next page

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Unit5: MaterialCostingwithQuantityStructure AC505

Task 2:

Optional:

Youdeliberatelydidnotenteranyquantitystructuredataintheinitialscreenof

the cost estimate.

1. Usingthetabforthequantitystructure,identifytheBOMandroutingread

by the system fortheautomaticcost estimate.

2. WheredidthesystemobtaintheinformationfortheBOMandroutingdata?

3. Which BOM application and which Routing Selection ID were read by

the system?

4. Whichroutingissoughtbythesystemasitsfirstpriority?

Task 3:

Save the cost estimate:

1. Savethecostestimatewithcostcomponentsplit,itemization,andlog.

Task 4:

GototheInformationSystemformaterialcostingandselectadetailreportthat

itemizesyourcostestimateformaterialR-F1##. ChoosetheCOGMview.

1. Whatarethetotalmaterialcostsofyourcostestimate?

2. What isthe total cost of the internal activity?

3. Younowwanttofocusonthecoststhatexceed100EUR.Settheappropriate

filter.

4. Delete the filter.

5. Whatarethetotalcostsofallassemblies? Toanswerthisquestion,selecta

suitable report layout.

Task 5:

Optional:

EngineeringhasinformedyouthatfurthercomponentswillbeaddedtotheBOM

in the near future. To include these costs now in a new cost estimate for your

pump,usemultilevelunitcostingtosimulatethechange. Selectcostingwithout

quantitystructureand edit on a multilevel basis.

1. CreateamaterialcostestimateinthecostingstructureformaterialR-F1##in

plant1000. SelectcostingvariantPPC1withalotsizeof10. Forcomparison

purposes,selectcostingversion2. Acceptthedefaultdates.

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AC505 Lesson: Material Cost Estimate

2. In order to edit thecost estimate youcreated with quantity structure, use

thefunctionExplodematerial costestimateandexplodethecostestimate

formaterialR-F1##onelevel. Besuretoselectthecostestimatethatyou

created in the previous exercise.

3. Enteranadditional10piecesofmaterial400-310fromplant1000underthe

relevantitemcategoryinthefirstavailableitemrow.

4. Createavariableitem(1piece). Thepriceis100EURperpiece,ofwhich

50%isfixed. Entercostcomponent120andadescriptionofyourchoice.

Save the results.

5. Transferyourcostingitemstothecostingstructureandrevaluateyourpump

in the costing structure.

6. Whatisthepump'stotalcostofgoodsmanufacturedandtotalcostofgoods

sold?

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Unit5: MaterialCostingwithQuantityStructure AC505

Solution 8: Creating a Material Cost

Estimate

Task 1:

CreateacostestimatewithquantitystructureformaterialR-F1##: Usecosting

variantPPC1, plant1000, costinglotsize10pieces, andcostingversion1. Do

notenteranyBOMorroutingdata. Thecostestimateshouldbevalidatthestart

ofthefollowingfiscalperiod. FortheCostingtodate,enterthemaximumdate.

Acceptthedefaultquantitystructuredateandvaluationdate.

1. Whatisthecostingstatusofyour cost estimate?

a) Menu→Accounting→Controlling→ProductCostControlling→

Product Cost Planning→MaterialCosting→Cost Estimatewith

Quantity Structure→ Create(CK11N)

Enter the following:

Material: R-F1##

Plant: 1000

Costing variant: PPC1

Costing version: 1

Costing lot size: 10

SelecttheDatestab. ClicktheDefaultvaluesbutton. Acceptthe

default valueswithEnter. Thesystemexecutesthecost estimate

automatically.

1. Select the Costing data tab. The status of your cost estimate

should be Costed without errors.

2. Whatisthepump’stotalcostofgoodsmanufactured?

a) SelecttheCoststab. ThetotalCOGMofthepumpis___EUR.

3. Whyhasalogbeenissued? Examinethemessagelistanddeterminewhich

message type should appear in the log.

a) Select themessage list by choosing Extras→ Log orthe symbol

LogwithAllMessages. Thelistcontainswarningandinformation

messages.

Continued on next page

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AC505 Lesson: Material Cost Estimate

4. Whichcomponentswerecosted? Accessthecostingresultfortheflywheel

of your pump R-B2##. What isthe total cost of goods manufactured for

the flywheel?

a) Thecosting structure(leftscreen area) showsthatthe following

components were costed:

Casing Material R-B1##

Flywheel Material R-B2##

Hollow Shaft Material R-B3##

ElectronicTurboDriveMaterial R-B4##

Note: Thematerialnumbersoftheassembliesarealsoin

the itemization.

Position your cursor on the flywheel (material R-B2##) in the

costingstructureanddouble-clickonit. Youcannowanalyzethe

costingresultforthismaterialintherightscreenarea.

ThetotalCOGMof theflywheelis___EUR.

Double-clickonthepumpinthecostingstructure.

Task 2:

Optional:

Youdeliberatelydidnotenteranyquantitystructuredataintheinitialscreenof

the cost estimate.

1. Usingthetabforthequantitystructure,identifytheBOMandroutingread

by thesystem for the automatic cost estimate.

a) 1. Select the Quantity structuretab.

The following BOM was read:

BOM: 0000####

Usage: 1

Alternative: 1

The following routing was read:

Task list type: N

Group: 50000###

Group counter: 1

Continued on next page

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Unit5: MaterialCostingwithQuantityStructure AC505

2. WheredidthesystemobtaintheinformationfortheBOMandroutingdata?

a) The system finds the information from the Quantity structure

controlthatisassignedtocostingvariantPPC1.

3. Which BOM application and which Routing Selection ID were read by

the system?

a) Selectthesymboli(InformationonCostEstimate). Navigatetothe

explanation facilities for the costing variant. From the costing

variant,clickQuantitystructurecontrol. ChooseBOMapplication.

BOM application PC01 Costing was entered in the Quantity

structure control.

GobacktotheQuantitystructurecontrolandclicktheRoutingtab.

TheroutingselectionID01wasenteredintheQuantitystructure

control.

4. Whichroutingissoughtbythesystemasitsfirstpriority?

a) Choose Routing selection.

Thesystem’sfirstpriorityistosearchforaroutingofusage1with

status4(released–general) forproduction.

Exittheexplanationfacilitiesandgobacktotheinitialscreenof

your cost estimate.

Task 3:

Save the cost estimate:

1. Savethecostestimatewithcostcomponentsplit,itemization,andlog.

a) Savethecostestimatewithcostcomponentsplit,itemization,and

log.

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AC505 Lesson: Material Cost Estimate

Task 4:

GototheInformationSystemformaterialcostingandselectadetailreportthat

itemizesyourcostestimateformaterialR-F1##. ChoosetheCOGMview.

1. Whatarethetotalmaterialcostsofyourcostestimate?

a) Menu→Accounting→Controlling→ProductCostControlling→

ProductCostPlanning→InformationSystem→DetailedReports

→ForMaterial→Itemization (CK84_99)

Make the following settings:

Material: R-F1##

Plant: 1000

Costing variant: PPC1

Costing version: 1

Costing date: 1stdayoffollowingmonth

Cost base: 10

Cost component view: Cost of goods

manufactured

Execute the report.

1. Thereportissortedbyitemcategory. Thetotalmaterialcosts

(materialcomponentsandassemblies)are___EUR.

2. What isthetotal cost of theinternal activity?

a) Thecostsoftheinternalactivitiesare___EUR.

3. Younowwanttofocusonthecoststhatexceed100EUR.Settheappropriate

filter.

a) Select theTotal valuecolumn. Click thesymbolSet Filter orthe

menu path Edit → Set Filter.

SelecttheTotalvaluefieldandclickSelectionOptionsiconinthe

filtercriteriaandselectGreaterthanorequaltofortheTotalValue

field. Then select Continue (Enter).

In the Total Value field, enter 100.00 EUR and confirm with

Execute (Enter).

4. Delete the filter.

a) DeletethefilterbychoosingEdit→DeleteFilter.

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185

Material:	R-F1##
Plant:	1000
Costing variant:	PPC1
Costing version:	1
Costing date:	1stdayoffollowingmonth
Cost base:	10
Cost component view:	Cost of goods manufactured

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Unit5: MaterialCostingwithQuantityStructure AC505

5. Whatarethetotalcostsofallassemblies? Toanswerthisquestion,selecta

suitable report layout.

a) Choose Settings → Layout → Choose and then report layout

1SAP04Assemblies/Rawmaterials(overview).

Thetotalcostsofallassembliesare___EUR.

Task 5:

Optional:

EngineeringhasinformedyouthatfurthercomponentswillbeaddedtotheBOM

in the near future. To include these costs now in a new cost estimate for your

pump,usemultilevelunitcostingtosimulatethechange. Selectcostingwithout

quantitystructureand edit on a multilevel basis.

1. CreateamaterialcostestimateinthecostingstructureformaterialR-F1##in

plant1000. SelectcostingvariantPPC1withalotsizeof10. Forcomparison

purposes,selectcostingversion2. Acceptthedefaultdates.

a) Menu→Accounting→Controlling→ProductCostControlling→

ProductCostPlanning→MaterialCosting→CostEstimatewithout

QuantityStructure→EditMultilevel(CKUC)

SelectthesymbolCreate. ChooseCreatematerialcostestimateand

enter the following data:

Material: R-F1##

Plant: 1000

Costing variant: PPC1

Costing version: 2

Costing lot size: 10

ClicktheDatestab. Acceptthedefaultdates.

Confirm with Enter (upper left). Acknowledge any warnings

regardinglotsizebyselectingEnter(upperleft).

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AC505 Lesson: Material Cost Estimate

2. In order to edit thecost estimate youcreated with quantity structure, use

thefunctionExplodematerial costestimateandexplodethecostestimate

formaterialR-F1##onelevel. Besuretoselectthecostestimatethatyou

created in the previous exercise.

a) PositionyourcursoronthefirstrowoftheCostingitems–basic

viewareaandchooseFunctions→Explodematerialcostestimate.

Make the following settings:

No. of levels: 1 (select)

Material: R-F1##

click Continue (Enter).

Make the following selection:

Material: R-F1##

Plant: 1000

Costing variant: PPC1

Costing version: 01

Costing status: KA

Mostcurrent,validon: Firstdayoffollowingmonth

ClickExecuteanddouble-clickonthecostestimate.

ClicktheiconPastetoinserttheitemsfromtheclipboard.

3. Enteranadditional10piecesofmaterial400-310fromplant1000underthe

relevantitemcategoryinthefirstavailableitemrow.

a) Gothefirstavailableitemrowandenterthefollowing:

Item category: M

Resource: 400-310

Plant: 1000

Quantity: 10

Click Enter/OK, and continue past the information message by

selecting Enter.

Continued on next page

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Unit5: MaterialCostingwithQuantityStructure AC505

4. Createavariableitem(1piece). Thepriceis100EURperpiece,ofwhich

50%isfixed. Entercostcomponent120andadescriptionofyourchoice.

Save the results.

a) Select the next available item row.

Item category: V

Quantity: 1

Unit: PC

Description: Variable item

Price total: 100

Price fixed: 50

Price unit: 1

Cost component: 120

Confirm with Enter.

5. Transferyourcostingitemstothecostingstructureandrevaluateyourpump

in the costing structure.

a) Select Transfer.

Selectthecostingstructure, placeyourcursoron thepumpand

presstherightmousebutton. ClickRevaluatesubstructure.

6. Whatisthepump'stotalcostofgoodsmanufacturedandtotalcostofgoods

sold?

a) TheCOGMandCOGScanbedisplayedfromtheheaderofthe

costestimate. SelecttheHeadericonnexttothematerialnumber

above the Costing items – Basic view.

ThetotalCOGMofthepumpis________EUR.

ThetotalCOGSofthepumpis________EUR.

Save the work session.

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AC505 Lesson: Material Cost Estimate

Lesson Summary

You should now be able to:

• Createamaterialcostestimatewithquantitystructure

• Analyzetheresultsofamaterialcostestimatewithquantitystructure

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Unit5: MaterialCostingwithQuantityStructure AC505

Lesson: Prices in Material Master

Lesson Overview

Thelessonwillgiveyouaninsightonhowtoupdatepricesinthematerialmaster.

The lesson will help you touse the functionsof material costingwithquantity

structure efficiently.

Lesson Objectives

After completingthislesson, you will beable to:

• Update prices in the material master

• Usepricecontrol techniquesinmaterialvaluation

• Usethefunctionsofmaterialcostingwithquantitystructureefficiently

Business Example

The prototype of a new product has been successful and production is to

commenceshortly. Yourtaskistoensurethatanaccurateinitialstandardprice

iscalculatedandset. Youmustthereforeensurethatallthesettingsrequiredfor

valuationaremade,andthatthecorrectquantitystructuredataisused.

Update in Prices

Figure 85: Material Master: Prices

Plannedprices1,2,and3: Thesecanbeusedforrawmaterialsandpurchased

parts, andtovaluatethematerialsinthecostestimate.

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AC505 Lesson: Prices in Material Master

Tax-basedandcommercialprices: Thesepricesareenteredforpurchasedparts

ininventorycostingtodeterminevaluessuchaslowestvalue. Aninventorycost

estimatecanusethesepricesforvaluation,andthenupdatethecostingresultsfor

finishedand semifinishedproductsinthese fields.

Pricecontrol: Indicatorthatcontrolswhichpriceisusedtovaluatetheinventory

of amaterial. The followingoptionsareavailable:

• Standard price

• Moving average price

• ThesepricesareusedtovaluategoodsmovementswithintheSAPERP

and to valuate inventories.

Astandardcostestimatecanbeusedtoupdatethestandardprice.

Youcanbranchfromtheaccountingandcostingviewstotheresultsofstandard

costestimates. Theseresultsupdatethestandardprice.

Figure 86: Update of Prices in the Material Master

Youcananalyzethedifferentcostestimatesandwritetheresultstopricefieldsin

thematerialmasterdependingonthepurposeofcosting.

Thecostingtypedetermineswhich,ifany,pricefieldinthematerialmastercanbe

updated with the results of the cost estimate.

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Unit5: MaterialCostingwithQuantityStructure AC505

You can update the following:

• Theresultofthestandardcostestimateasthestandardprice.

• Theresultsofthemodifiedstandardcostestimateorthecurrentcostestimate

as planned prices 1, 2, and 3.

• Theresultsoftheinventorycostestimateascommercialprices1,2,and3or

tax-based prices 1, 2, and 3.

Inthevaluationstrategy,youcanrefertodifferentpricesinthematerialmasterso

thatyou can usethesepricesinother costestimates.

Thestandardpriceisupdatedinthematerialmasterintwosteps:

• Marking a standard cost estimate

• Releasing a standard cost estimate

Integration and Procedure

Figure87: Integration: StandardPriceandStdCostEstimate

Pricecontrolplaysacrucialroleinmaterialvaluation. Whenthepricecontrol

indicator is set to S, the inventory is valuated at standard price. In addition,

goodsmovementsarevaluateddirectlyintheSAPERPusingapriceselectedin

accordance with the price control indicator.

Ifthestandard pricewasupdatedbyastandardcost estimate, it canbeused in

Cost Object Controlling.

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