AC505_EN_Col92_FV_Part_A4 (第6页) | ERP软件技术分享

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AC505 Lesson: Prices in Material Master

Thesystemcan usethe itemizationof standard cost estimatestodeterminethe

target costs for manufacturing orders. The difference between target cost and

actual costcanbeanalyzedatthelevelofvariancecategories, suchasquantity

or price variances. The saved itemization provides the basis for the variance

calculation.

InProfitabilityAnalysis,youcanusestandardcostestimates(orothermaterial

cost estimates) to compare the revenues of the billed quantity with the cost

component split of the product.

AstandardpriceisalsorequiredintheMaterialLedgertodeterminetheactual

price.

Figure 88: Procedure: Update of Standard Price

Execute material cost estimate: Use a costing variant that is applicable to a

standardcostestimate(costingtype). Example: InDecember2000,youcreatea

newstandardcostestimateforJanuary2001(thatis,avaliditydateof01.01.2001

valid until 12.31.9999).

Accuracyofcostingresults: Thesystemcannotifytheuserofpossibleerrorsvia

thetechnicalstatus. Contenterrors,suchasincorrectpricesorquantites,cannotbe

detected by the system.

Recommendation: IntheProductCostPlanningreporting,useobjectlistswhich

can becompared with material master pricesand set the inspectionseverity in

accordance with your requirements.

Updateallowed: Youmustgrantanallowanceonceforthebusinessperiod. This

iscarriedoutforthecompanycode,valuationvariant,andcostingversion. Ensure

thatthevaluationvariantisalsousedinyourcostingvariant.

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Unit5: MaterialCostingwithQuantityStructure AC505

Marking: Oncetheabovestepshavebeencarriedout,thematerialcostestimate

can be marked. Thefuture planned priceisupdatedin thematerial master and

linkedtothestandardcostestimate. YoucanmarkthecostestimateinDecember

for January.

Release: Youcanonlyreleasecostestimatesonce. Itcanalsoonlybecarriedout

in a period corresponding tothevalidfromdate.

Figure 89: Example: Update of Standard Price

Situation: The“old”standardcostestimatehasalreadybeenreleasedandhasset

acurrentplannedpriceof10. ThematerialmasterissubjecttoSpricecontroland

the inventory is valuated with 10 * 10 = 100.

Marking: Thefutureplannedpriceof15issetinthematerialmasterandalinkto

the“new”standardcostestimateestablished. Norevaluationtakesplace.

Release: Releaseconvertsthefuturestandardpriceof15tothecurrentstandard

price. The previouscurrent standardprice of 10 isnowshown astheprevious

plannedpriceandislinkedtothe“old”standardcostestimate.

Revaluation: If the material has inventory, the inventory is revalued. In this

example,theinventoryvalueisincreasedby50andaprofitposting“Profitfrom

revaluation”of50isdisplayed. Thevaluationclass(anditsaccountdetermination)

in the material master control howthesystemfindsthebalancesheet accounts

and profit and loss accounts.

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AC505 Lesson: Prices in Material Master

Changing the Standard Price

Figure 90: Changing the Standard Price

Pricechangewithoutaffectingthereleasedstandardcostestimate

• YouchangetheSpricewithpricechangetransactionMR21.

• Thestandardsystemdoesnotallowthistypeofpricechangeifareleased

standardcostestimateexists. Authorizationmaybegrantedviauser-defined

errormanagementinCustomizingfortheMaterialLedgertoallowthis.

• Changingthematerialpricecreatesadocumentfromwhichyoucangoto

the accounting documents generated.

• Thestandardpriceischanged. However,thereleasedstandardpriceandits

linktothestandardcostestimateremain. Notetheeffectsofthepricechange

inCostObjectControllingandinthevaluationinProfitabilityAnalysis.

Pricechangewitheffectonreleasedstandardcostestimate

• Delete the cost estimate. Use the menu option Delete Test Data for this.

When you delete the current standard cost estimate, the cost component

splitanditemizationareremovedfromthedatabase. Similarly,thelinkto

thematerialmasterisdeleted,andthecurrentplannedpriceissetto_. The

standard price is unaffected.

• Executeanew,correctedstandardcostestimateandproceedwiththeprice

update process described above.

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Unit5: MaterialCostingwithQuantityStructure AC505

Figure91: Distinguishing Between MaterialCostEstimates

Ifyoucreatemorethanonecostestimateforthesamematerial,severalbusiness

questions arise, such as:

• Whatistheproportionofcostsattributabletotechnicalandorganizational

improvements?

Example: Useofcurrentquantitystructureandvaluationathistoricalprices.

Subsequentcomparisonwithstandardcostestimate.

• What is the influenceof changed raw material prices and potential wage

increases?

Example: Useofhistoricalquantitystructureandvaluationwithcurrentor

futureprices. Subsequentcomparisonwithstandardcostestimate.

• Howare the current costs broken down?

Example: Currentquantitystructurewithcurrentprices.

• “What If” analyses.

Example: Maintaining and valuating make-or-buy acceptances, prices,

quantitiesandstructuresunderaseparateversion.

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AC505 Lesson: Prices in Material Master

Exercise 9: Price Update

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Usetheconceptofupdatingpricesinthematerialmaster

• Definetheprerequisitesandtheproceduretousecostsforinventoryvaluation

• Checkthepriceupdateresultsinthematerialmaster

Business Example

YoucreateamaterialcostestimateforpumpR-F1##andanalyzethesavedresult.

Thiscostingresultisusedtotriggerarevaluationofyourinventories. Initially,

only the costing result of an assembly of the semi-finished product should be

updatedtothestandardpricefieldinthematerialmaster. Theresultoftheprice

updateprocessisobserved inthematerial master.

Task 1:

Inthefollowingexercisesyouwillupdatethestandardcostfieldsinthematerial

master withtheresultsof thematerialcostestimate.

1. Display the material master records of your product R-F1## and

semi-finished material R-B1## in plant 1000. Select the accounting and

costing views.

2. Enter the prices in the table below.

Field R-F1## R-B1##

Tax price 1

Future standard cost

estimate price

Current standard cost

estimate price

Previous standard cost

estimate price

3. To which periodsdo the cost estimatesrefer?

Continued on next page

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Field	R-F1##	R-B1##
Tax price 1
Future standard cost estimate price
Current standard cost estimate price
Previous standard cost estimate price

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Unit5: MaterialCostingwithQuantityStructure AC505

Task 2:

Createastandardcostestimateforproduct R-F1##.

1. Useplant1000,costingvariantPPC1,andcostingversion1. Enteracosting

lotsizeof 100pieces. Choosetoday'sdateforthecostingfromdate. The

costestimateshouldbevaliduntil31.12.2010. Acceptthedefaultquantity

structure date and valuation date.

2. Whatis the error statusof your cost estimate?

3. Gotothematerialoverview. Whichproductswerecostedinthistransaction?

4. GotoCustomizingusingtheexplanationfacilities,andverifythatyoucan

updatethestandardpriceforassemblyR-B1##withthisresult.

5. Save the cost estimate, including the log.

Task 3:

Gotothemenu option for thepriceupdatetoverifythat markingforcompany

code1000isallowedfor thecurrentposting period.

1. For which costing variant and version was marking and release allowed

for the current period?

Task 4:

MarkthecostestimateofassemblyR-B1##,plant1000,forthecurrentperiodin

the current fiscal year.

1. Turnofftheindicatorforthetestrunintheprocessingoptions. Donotleave

theresultlist until answeringquestions5and6.

Task 5:

DisplaythematerialmasterrecordofyourcomponentR-B1##:

1. Fromtheresultlist,displaythematerialmasterrecordofyourcomponent

R-B1##inplant1000byselectingthematerialfromtheresultlist. Selectthe

costing 2 view.

Enter the prices in the table below.

What is the period?

Continued on next page

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AC505 Lesson: Prices in Material Master

Field PriceforR-B1## Period

Futurestandardcostestimateprice

Current standard cost estimate

price

Previous standard cost estimate

price

2. Whatisthecurrent stock balance ofR-B1##? Go totheaccountingview

1 to determine this.

Task 6:

Release cost estimate R-B1##, plant 1000.

1. Gotothelogintheresultlist,andnavigatefromthepricechangedocument

tothedisplayoftheaccountingdocuments. Donotleavetheresultlistuntil

answering the questions in Task 7.

Task 7:

Display the material master record of R-B1##:

1. Fromtheresultlist, displaythematerialmasterrecordofR-B1##inplant

1000. Go to costing view 2.

2. What are the prices?

3. What is the period?

Task 8:

1. Go to the material master of the finished product R-F1## and select the

Costing 2 view.

2. Hasthepricefieldthatyouenteredearlierchanged?

3. Give reasons for your answer.

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Field	PriceforR-B1##	Period
Futurestandardcostestimateprice
Current standard cost estimate price
Previous standard cost estimate price

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Unit5: MaterialCostingwithQuantityStructure AC505

Solution 9: Price Update

Task 1:

Inthefollowingexercisesyouwillupdatethestandardcostfieldsinthematerial

master withtheresultsofthematerialcostestimate.

1. Display the material master records of your product R-F1## and

semi-finished material R-B1## in plant 1000. Select the accounting and

costing views.

a) Menu→Logistics→MaterialsManagement→MaterialMaster→

Material→Display→DisplayCurrent(MM03)

Enter material R-F1## and choose Select view(s). Select both

accounting viewsand both costing views.

Choose Continue (Enter).

Enterplant1000andchooseContinue(Enter).Doexactlythesame

for material R-B1##.

2. Enter the prices in the table below.

Field R-F1## R-B1##

Tax price 1

Future standard cost

estimate price

Current standard cost

estimate price

Previous standard cost

estimate price

a) 1. ThetaxpriceisfoundontheAccounting2view. Theremaining

pricescanbefoundontheCosting2view.

Field R-F1## R-B1##

Tax price 1 ________EUR ________EUR

Futurestandardcostestimate Blank Blank

price

Current standard cost ________EUR ________EUR

estimate price

Previous standard cost ________EUR ________EUR

estimate price

Continued on next page

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Field	R-F1##	R-B1##
Tax price 1
Future standard cost estimate price
Current standard cost estimate price
Previous standard cost estimate price

Field	R-F1##	R-B1##
Tax price 1	________EUR	________EUR
Futurestandardcostestimate price	Blank	Blank
Current standard cost estimate price	________EUR	________EUR
Previous standard cost estimate price	________EUR	________EUR

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AC505 Lesson: Prices in Material Master

3. To which periodsdo the cost estimatesrefer?

a) 2. Theperiodforthecostestimatescanbefounddirectlyabovethe

pricefieldintheCostingview2inthematerialmaster.

Task 2:

CreateastandardcostestimateforproductR-F1##.

1. Useplant1000,costingvariantPPC1,andcostingversion1. Enteracosting

lot sizeof 100pieces. Choosetoday'sdateforthecostingfromdate. The

costestimateshouldbevaliduntil31.12.2010. Acceptthedefaultquantity

structure date and valuation date.

a) Menu→Accounting→Controlling→ProductCostControlling→

ProductCost Planning→MaterialCosting→CostEstimatewith

Quantity Structure →Create(CK11N)

Enter the following:

Material: R-F1##

Plant: 1000

Costing variant: PPC1

Costing version: 1

Costing lot size: 100

GototheDatestab. ChoosetheDefaultDatesandthenchangethe

default dates as follows:

Costing date from: Today's date

Costing date to: December 31, 2010

Quantitystructuredate: 1stdayoffollowingmonth

Valuation date: 1stdayoffollowingmonth

ChooseEnter. Thesystemexecutesthecostestimateautomatically.

2. What isthe error statusof your cost estimate?

a) GototheCostingdatatab. Thestatusofthecostestimateshould

be Costed without errors.

Continued on next page

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Unit5: MaterialCostingwithQuantityStructure AC505

3. Gotothematerialoverview. Whichproductswerecostedinthistransaction?

a) GototheoverviewbychoosingGoto→MaterialOverview.

The following materials appear in the list: R-F1##, R-B1##,

R-B2##, R-B3##, R-B4##, R-T1##, R-T2##, R-T3##, R-T0##,

R-T4##, R-T5##.

AllshouldhavethestatusKA(costedwithouterrors).

Go back to thecosting result overview.

4. GotoCustomizingusingtheexplanationfacilities,andverifythatyoucan

updatethestandardpriceforassemblyR-B1##withthisresult.

a) ChooseCostingVariantandthenchoosetheCostingType. Yousee

thatcostingtype01Standardcostest. (mat.) allowsthestandard

pricetobeupdatedin thematerial master.

5. Save the cost estimate, including the log.

a) 4. Gobacktotheinitialscreenandsavethecostestimatewithcost

component split, itemization and log.

Task 3:

Gotothemenu option for thepriceupdatetoverifythat markingforcompany

code1000isallowedfor thecurrentposting period.

1. For which costing variant and version was marking and release allowed

for the current period?

a) Menu→Accounting→Controlling→ProductCostControlling→

ProductCostPlanning→MaterialCosting→PriceUpdate(CK24)

Posting period: Current month

Fiscal year: Current fiscal year

Choose Marking allowance.

Select company code 1000.

Allowedcostingvariantforstandardcostestimate: PPC1

Costing version: 1

Exit the display.

Continued on next page

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AC505 Lesson: Prices in Material Master

Task 4:

MarkthecostestimateofassemblyR-B1##,plant1000,forthecurrentperiodin

the current fiscal year.

1. Turnofftheindicatorforthetestrunintheprocessingoptions. Donotleave

theresultlistuntil answeringquestions5 and6.

a) Menu Accounting → Controlling → Product Cost Controlling→

ProductCostPlanning→MaterialCosting→PriceUpdate(CK24)

Make the following entries:

Posting period: Current month

Fiscal year: Current fiscal year

Company code: 1000

Plant: 1000

Material: R-B1##

DeselecttheTestrunindicatorandchooseExecute.

Note: Make sure that the cost estimate has the status VO

Marked without errors

DonotexittheresultlistuntilansweringthequestionsinTask5.

Task 5:

DisplaythematerialmasterrecordofyourcomponentR-B1##:

1. Fromtheresultlist,displaythematerialmasterrecordofyourcomponent

R-B1##inplant1000byselectingthematerialfromtheresultlist. Selectthe

costing 2 view.

Enter the prices in the table below.

What is the period?

Continued on next page

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Unit5: MaterialCostingwithQuantityStructure AC505

Field PriceforR-B1## Period

Futurestandardcostestimateprice

Current standard cost estimate

price

Previous standard cost estimate

price

a) PlaceyourcursorontheresultlineandclickthematerialR-B1##.

Select the Costing 2 view.

The pricesare in the Costing 2 view.

Theperiodisthecurrentperiodofthecurrentfiscalyear.

Field PriceforR-B1## Period

Futurestandardcostestimate Result from cost Current

price estimate period

Currentstandardcostestimate

price

Previous standard cost

estimate price

Theentriesforthecurrentandpreviousperiodareunchanged.

2. Whatisthecurrent stockbalanceofR-B1##? Go totheaccounting view

1 to determine this.

a) Go to Accounting 1.

The total stock is 10 pieces, the total stock valueR-B1## isalso

listed.

Continued on next page

204

Field	PriceforR-B1##	Period
Futurestandardcostestimateprice
Current standard cost estimate price
Previous standard cost estimate price

Field	PriceforR-B1##	Period
Futurestandardcostestimate price	Result from cost estimate	Current period
Currentstandardcostestimate price
Previous standard cost estimate price

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AC505 Lesson: Prices in Material Master

Task 6:

Release cost estimate R-B1##, plant 1000.

1. Gotothelogintheresultlist,andnavigatefromthepricechangedocument

tothedisplayoftheaccountingdocuments. Donotleavetheresultlistuntil

answering the questions in Task 7.

a) Menu→Accounting→Controlling→ProductCostControlling→

ProductCostPlanning→MaterialCosting→PriceUpdate(CK24)

Choose the Release button.

Enter the following:

Posting period: Current month

Fiscal year: Current fiscal year

Company code: 1000

Plant: 1000

Material: R-B1##

DeselecttheTestrunindicatorandchooseExecute.

The cost estimate should have the status FR (Released without

errors).

Tofindthepricechangedocument,scrolltotherightoftheresult

list. Displaythepricechangedocumentbyplacingthecursoron

thedocumentnumberforthepricechangedocument.

Thepricechangedocumentis displayed.

Choose Accounting documents.

ChooseAccountingdocument.Gobacktotheresultlist

Task 7:

Display the material master record of R-B1##:

1. Fromtheresultlist, displaythematerialmasterrecordofR-B1##inplant

1000. Go to costing view 2.

a) Placeyourcursoronthematerial(casingmaterialR-B1##)inthe

pricechangedocument. GototheCosting2viewofthematerial

mastertoseetheaffect ofthepricechange.

2. What are the prices?

a) The prices are in theCosting 2 view.

Continued on next page

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Unit5: MaterialCostingwithQuantityStructure AC505

3. What is the period?

a) Thepricecomesfromthecurrentperiodinthecurrentfiscalyear.

Field Price for Period

R-B1##

Future standard cost estimate

price

Current standard cost estimate Resultfromcost Current

price estimate period

Previous standard cost estimate

price

Task 8:

1. Go to the material master of the finished product R-F1## and select the

Costing 2 view.

a) Menu→Logistics→MaterialsManagement→MaterialMaster→

Material→Display→DisplayCurrent(MM03)

Material: R-F1##

Viewselection: Costing2, Accounting 2

Choose Enter

Enter plant 1000.

2. Hasthepricefieldthatyouenteredearlierchanged?

a) No price field was changed.

3. Give reasons for your answer.

a) 2. MarkingandreleasewasperformedonlyforassemblyR-B1##.

Theremainingassembliesandthefinalresultarenotaffectedby

this.

IfthecostingresultformaterialR-F1##shouldbewrittentothe

standard price field, marking and release must be carried out

specifically for this material.

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Field	Price for R-B1##	Period
Future standard cost estimate price
Current standard cost estimate price	Resultfromcost estimate	Current period
Previous standard cost estimate price

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AC505 Lesson: Prices in Material Master

Lesson Summary

You should now be able to:

• Update prices in the material master

• Usepricecontrol techniquesinmaterialvaluation

• Usethefunctionsofmaterialcostingwithquantitystructureefficiently

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UnitSummary AC505

Unit Summary

You should now be able to:

• Analyzetheresultsofamaterialcostestimatewithquantitystructure

• Use the BOM to determine the material costs

• UseRoutingandworkcenterstodetermineproductioncosts

• Linkworkcenterstocostcenterstovaluateproductioncosts

• DescribetherequiredentriesintheLogisticsmasterdata

• Createamaterialcostestimatewithquantitystructure

• Analyzetheresultsofamaterialcostestimatewithquantitystructure

• Update prices in the material master

• Usepricecontrol techniquesinmaterialvaluation

• Usethefunctionsofmaterialcostingwithquantitystructureefficiently

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AC505 Test Your Knowledge

Test Your Knowledge

1.

can determine the product structure and production plans as entered in

Logistics, and convert them into the structures of the itemization and

cost component split.

Fillintheblankstocompletethesentence.

2. Where can you use BOMs?

3. What does the control key specify?

4. How do you use formula parameters?

5. What is quantity structure control?

6. Select the standard costing values

Choosethecorrectanswer(s).

□ A Lot size

□ B Dates

□ C Quantity structure

□ D All of the above

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TestYourKnowledge AC505

7. Whatistheuseoftheexplanationfacilitiesvis-a-viscostplanning?

8. Whatisthesignificanceoftax-basedandcommercialprices?

9. Whatisthepurposeofundertakingtheprofitabilityanalysis?

10. Howcanyouchangethestandardpricewithoutreleasingacostestimate?

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AC505 Test Your Knowledge

Answers

1. Materialcostingwithquantitystructurecandeterminetheproductstructure

and production plans as entered in Logistics, and convert them into the

structuresoftheitemizationandcostcomponentsplit.

Answer: Materialcostingwithquantitystructure

2. Where can you use BOMs?

Answer: BOMs are used:

• InMaterialRequirementsPlanningforprocuringparts.

• In Production for staging parts.

• In costingfor calculating material costs.

3. What does the control key specify?

Answer: The control key specifies the business functions you want to

execute with an operation:

• Scheduling

• Capacity planning

• Costing

• Confirmation

• External processing

4. How do you use formula parameters?

Answer: You can use formula parameters to which you have assigned

values. You can thenlinktheseparameterswithmathematicaloperations

suchasaddition,subtraction,multiplication,ordivision. Theformulasare

maintainedinCustomizingfor theworkcenter.

5. What is quantity structure control?

Answer: Quantity structure control is a process by which the system

searchesfor alternatives, shouldmultipleBOMsand/or routingsexistfor

a material.

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TestYourKnowledge AC505

6. Select the standard costing values

Answer: D

Thestandardcostingvaluesarelotsize,dates,andquantitystructure.

7. Whatistheuseoftheexplanationfacilitiesvis-a-viscostplanning?

Answer: Theexplanationfacilitiesenablethecostplannertoquicklyaccess

dataandinformationinthecostingenvironment. Theyremaininthecost

estimateortheanalysisthereofwhileaccessingtheabovedata.

8. Whatisthesignificanceoftax-basedandcommercialprices?

Answer: Tax-basedandcommercialpricesareenteredforpurchasedparts

ininventorycostingforvaluessuchasthedeterminationoflowestvalue. An

inventorycostestimatecanusethesepricesforvaluation,andthenupdate

thecostingresultsforfinishedandsemifinishedproductsinthesefields.

9. Whatisthepurposeofundertakingtheprofitabilityanalysis?

Answer: InProfitabilityAnalysis,youcanusestandardcostestimates(or

othermaterialcostestimates)tocomparetherevenuesofthebilledquantity

withthe cost component split of theproduct.

10. Howcanyouchangethestandardpricewithoutreleasingacostestimate?

Answer: Youcanchangethestandardpricewithoutreleasingacostestimate:

Delete the cost estimate. Use the menu option Delete Test Data for this.

When you delete the current standard cost estimate, the cost component

splitanditemizationareremovedfromthedatabase. Similarly,thelinkto

thematerialmasterisdeleted,andthecurrentplannedpriceissetto_. The

standard price is unaffected.

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Unit 6

Costing Run

Unit Overview

Thisunitexplainshowtocreateacostingrun. Theunitalsoexplainshowtocreate

aselectionlistusingflexiblematerialselectionforacostingrun. Itexplainshow

toexecuteacostingrun. Theunitanalyzestheresultsofacostingrunandusing

thisanalysis,theunitexplainshowtoefficientlyusethecostingrun.

Unit Objectives

After completing thisunit, you will beableto:

• Create a costing run

• Createaselectionlistusingflexiblematerialselectionforacostingrun

• Execute a costing run

• Analyze the result of a costing run

• Usethecostingrunefficientlythrougheffectiveerrorhandling

Unit Contents

Lesson: Costing Run in Product Cost Planning.............................214

Exercise 10: Costing Run.................................................227

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Unit6: CostingRun AC505

Lesson: Costing Run in Product Cost Planning

Lesson Overview

Thislessonexplainshowtocreateacostingrun. Italsoexplainshowtocreatea

selectionlistusingflexiblematerialselectionforacostingrun.

Lesson Objectives

After completingthislesson, you will beable to:

• Create a costing run

• Createaselectionlistusingflexiblematerialselectionforacostingrun

• Execute a costing run

• Analyze the result of a costing run

• Usethecostingrunefficientlythrougheffectiveerrorhandling

Business Example

Youregularlyprovideallcost estimates, suchasstandard, modified, andother

costestimates,fortheproductsandmaterialsinyourcompany.

Youusethecostingrunasatoolfor productcostplanningtoprocessthismass

data.

You also need tomonitor cost changes, both positive andnegative, by making

regular comparisons.

Anothertaskistoanalyzeandaccountforcostingvariancesandcorrecterrorsin

the master data and/or price maintenance.

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AC505 Lesson: Costing Run in Product Cost Planning

Overview and Process Flow

Figure 92: Overview: Costing Run

ThecostingrunisatoolusedformassprocessinginProductCostPlanning.

Thefollowingsituationsareexamplesofusingthecostingrun:

• Standardcostestimateofallthematerialsinoneplant.

• Standardcostestimateofallthematerialsinallplants.

• Monthlymodifiedstandardcostestimateofallmaterials.

• Currentcostestimateofallmaterialsofaproductgroup.

• Currentcostestimateofahighlycomplexproductstructure.

The costing run organizes the processing steps and checks the material cost

estimatesgenerated. Afteracostingrunanditsprocessingstepsaresuccessfully

completed, it canbedeleted. Theadministrativedatain the costingrunisalso

deleted,butthematerialcostestimatesgeneratedbyacostingrunremainandcan

be reorganized and/or archived, if required.

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Unit6: CostingRun AC505

Figure 93: Costing Run: Process Flow

Aftereachprocessingactivity,youcanstudytheactivityinthemessagelog,and,

ifrequired,repeattheactivityuntilcostingisfreeoferrors.

• Example: Ifafewmaterialsarecostedwitherrors,onlythecostingactivity

is repeated beforeprice updateis performed.

Inthecaseofpartialselectionofassemblies,thestructuremustbeexplodedagain

after the selection.

Ifyourepeattheselectionactivity,thesubsequentactivitymustalsoberepeated.

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AC505 Lesson: Costing Run in Product Cost Planning

Flexible Material Selection

Figure 94: Flexible Material Selection

Business Value

• Flexibleselectionofmaterialsforcostingenablesmorepreciseselectionof

materialsinsupportofthecostestimator’srequirements.

Realization

• Thereisaseparatetransactiontomaintaintheparameterstoselectmaterials

andgeneratetheselectionlist(transactionCKMATSEL).

• The selection of materials can be restricted through the following

characteristics:

– Material number, plant

– BOM usage

– Additionalmaterialmasterfieldsfoundintheaccountingandcosting

views

– Criteria for existing cost estimates

– Referencingmaterialsfromanexistingcostingrun

• After the initial material list iscreated, it ispossibleto manually edit the

selection list (transaction CKMATCON) by adding or deleting materials

from the selection list.

• Theselectionlistcanbeusedtoselectmaterialsforacostingrun(transaction

CK40N)byassigningtheselectionlisttotheSelectionstep.

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Unit6: CostingRun AC505

Figure 95: Maintenance and Use of Selection List

The selection list is created using the transaction CKMATSEL. Materials can

beselectedusingmaterialmasterfieldsfromtheaccountingandcostingviews

such as:

• Profit Center

• Valuation Class

• Special Procurement Type

Materials can also be selected based on the characteristics of previous cost

estimates, such as:

• Costing Variant

• Costing Dates

• Costing Status

Ifrequired, thematerialsselectedcanbemanuallyedited usingthetransaction

CKMATCON.

Theselectionlistcanbeusedinfuturecostingruns,asrequired.

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AC505 Lesson: Costing Run in Product Cost Planning

Working with Costing Run

Figure 96: Creating a Costing Run

Acostingrunisidentifiedbyitsnameandthecostingrundate.

• Recommendation: Usethelongtexttoexplainthepurposeofcosting(such

as “Plan 04/2000, plant 0001”).

Createwithreference: Asarule,youshouldexecutecostingrunsforthesame

plants on a monthly, quarterly, or yearly basis. If you usethisfunction, all the

necessary data and parameters are copied. All you need to do is execute the

process and alter the names and long text.

General data

• Thecostingvariantspecifiestheexplosionandvaluationstrategies.

• Youneedtoenteronlythecompanycodeifthecostingrunshouldbelimited

toonecompanycodeandcross-companycostinghasnotbeenenabledin

Customizing.

• Similarly, you need to enter only a server group if you use parallel

processing. Thisisrequiredonlyforextremelylargequantitiesofdata.

Beforeyoucaninitiatethecostingrun,youneedtosavetheGeneralData.

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Unit6: CostingRun AC505

Figure 97: Executing a Costing Run

Theprocessingactivitiesareofferedaccordingtocontext. Theyarearrangedand

the flow is from left to right and top to bottom. You can executethe activities

eitherbyclickingicons(hotspots) or contextmenus.

Processing activities are categorized as Change parametersand Execute. The

functionsoftheParameterscolumn(Changeparameters) enableyoutocheck

or maintain the options of the activity (for example, the material numbers for

selection). BychoosingExecute,theprocessingactivityisinitiatedorscheduled.

OthercolumnsthatareusedtoexecuteafunctionareAuthorizationandLog. The

symbolintheAuthorizationcolumnindicatesifmarking/releaseispermitted(open

or closedpadlock)orif issuingauthorizationisnotpossible(redcross). If you

choosethepadlock,youaretakentothescreenthatisusedtoissueauthorization.

TheAuthorizationcolumnisdisplayedonlyforstandardcostestimates. If you

choose the Log column, youaretakento thelog.

TheBackgroundprocessingoptionenablesyoutospecifyif processingshould

takeplaceonlineor in the background. Whenyou chooseExecute, thesystem

eitherstartstheactivityorschedulesitinthebackground.

Statistics are generated for each activity.

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AC505 Lesson: Costing Run in Product Cost Planning

Costing Results and Analysis

Figure 98: Costing Results

TheCostingresultsareaenablesyoutoanalyzetheresultsofaprocessingactivity.

You can obtain an overview of the material selected or check the results of

individual cost estimates.

Three reports are available:

• Costinglevels: Providesanoverviewofthenumberofmaterialsselectedand

costinglevelscreated. Thelowestlevelcontainsthematerialcomponents,

purchasedpartsandrawmaterials. Ifyouselectspecificcostinglevelsand

gotothemateriallist,thesystemdisplaysthematerialsofonlytheselected

levels.

• Materiallist: Containstheselectedmaterials. Youcanalsocheckthestatus

ofthecostestimateforthematerial. Thereareseveralnavigationoptions,

suchasthecontextmenu,double-click,andthetoolbarmenu,whichcanbe

usedtoaccessmorecostestimatescreensandreports.

• Analysis: Thisreportisgeneratedbytheidenticalprocessingactivityinthe

Analysis area. It enables you to compare costing results with the results

ofothercostingrunsor withthepricesinthematerialmaster. Navigation

options similar to the material list are available. You can also access

comparison reports.

Recommendation: SAPrecommendstheuseoftheAnalysisoptiontocompare

newstandardcostestimateswiththestandardprice. Also,whentherearelarge

amountsofdata,youcanquicklydisplayanalysisreportsthatwerecreatedinthe

background.

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Unit6: CostingRun AC505

Figure 99: Analyzing the Costing Run

Thestandardsystemprovidesseveralvariantsofthisreportforvariousanalysis

purposes. Youcanaccessthesereportseitherinthecostingrunbychoosingthe

menuoptionSettingsorthroughtheInformationSystem(outsideofthecosting

run).

• ResultsofCostingRun: Displaystheresultsofacostingrun.

• PriceversusCostEstimate: Youcancomparetheselectedcostestimates

withoneofthepricesinthematerialmaster. Youcansimulatetherevaluation

ofinventoriesthatwouldresultiftheselectedcostestimateswerereleased.

• VariancesBetweenCostingRuns: Enables youto compare twocosting

runs.

Foranoverviewofallreportoptions,usetheAllselectionsoption.

Exceptions: Checks the value against which the threshold values should be

calculated. Ifthecomparisonvalueisamaterialmasterprice,youneedtoenter

the price to be checked under Output.

Youcangofromtheobjectlisttothedetailedreports. Forexample:

Displaycostestimate,multi-levelBOM,itemization,costcomponentsplit.

Formoreinformationonanalyzingcostingruns,seetheSAPLibrary.

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AC505 Lesson: Costing Run in Product Cost Planning

Figure100: InformationSystem–AnalyzingtheCostingRun

The Analysis option in the costing run enables only one mass report. When

analysisisperformedagain, theoldresultisoverwritten.

The Analyze Costing Run report in the Information System does not have this

restriction. Also, time-consuming retrieval and formatting of mass data is

performedinthebackgroundandanextractisgenerated. Theextractisinteractive

andcanbequicklydisplayed. Theimportantfeaturehereistheinterplaybetween

selectionvariants, display variants, andextracts.

Recommended procedure:

• Defineanduseappropriatedisplayvariants(includingtotals, sorting, and

filters).

• Defineanduseappropriateselectionvariantsthatareassignedtothedisplay

variants.

• Specifytheextractsinwhichthecontentshouldbesaved.

• Startbackgroundprocessingwithdefinedselectionvariants.

• To call the report, you need to specify the extract to be read. In the

displayedextract,youcanusethesorting,filtering,andtotallingfunctions

and go to the detailed reports.

Formoreinformationaboutanalyzingcostingruns,seetheSAPLibrary.

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Unit6: CostingRun AC505

Error handling in the Costing Run

Figure 101: Error Handling in the Costing Run

Costing by costing level: When you cost mass data for the first time and

you anticipate numerous errors or the quality of the master data is poor, it is

recommendedthatyouexecutecostingbycostinglevel.

• IntheparametersfortheCostingactivity,selecttherelevantcostinglevels

and proceed with costing. Process the errors and remove their causes.

Performcostingagainuntiltheresultsaresatisfactory.

• Intheparametersofthesamecostingrun, selectthehighercostinglevels.

Thematerialcostestimatesofthelowerlevelsareautomaticallyincluded.

Cost estimates with errors only: This procedure is recommended when few

errorsareanticipatedorfortheabovesituationsforoneormoreselectedcosting

levels.

• Theexampleshownaboveontherightillustratesacasewhereallthecosting

levelsarecosted. Insuchcases,theerrorseverityofmessageCK318should

besettoErrorintheuser-definederrormessage,sothatallcostestimates

containingcostestimateswitherrorsareflaggedaccordingly.

• For repeatedcost estimates, settheindicator Cost estswitherrorsonlyin

the Costing parameter.

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AC505 Lesson: Costing Run in Product Cost Planning

Figure 102: Costing Run – Managing Logs

Inmassprocessing,loggedmessagesanderrorsaretheruleandnottheexception.

Message numbers (and consequently message causes) generally account for a

small proportion of the logs.

Ifextremelylargecostingrunsareexecuted,youcancreatealogforeachcosting

level to assist the analysis process.

The standard system contains displayvariantsfor error logs thatenableyou to

summarizeandgroupthedata. Youshoulddefineyourowndisplayvariantsfor

filtersandsorting,sothatyoucanquicklyaccesstherequireddata.

Youcanprintthelogateachstageofthecostingrun. Thisisnotrecommendedfor

largecostingrunsbecauseitincreasestheprocessingtimeandusesaconsiderable

amount of the system's resources (spools).

Itisagood ideatosavethelogandanalyzeitlater.

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Unit6: CostingRun AC505

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AC505 Lesson: Costing Run in Product Cost Planning

Exercise 10: Costing Run

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Perform the activities of a costing run

• Define the uses of the costing run

• Choosematerialsforacostingrunusingflexibleselection

• Createa costing run, select materialsfor editing, explode a structureand

execute costing

• Mark and release the cost estimates

Business Example

The objective is to cost materials efficiently. You will use the costing run

to simultaneously cost multiple materials with their assemblies and material

components. Youwillexecutethevariousactivitiesofthecostingrunandusethe

analysis options.

Task 1:

Create a flexible selection list:

1. Createaflexibleselection list toselectionmaterialsfor your costingrun.

SelectthematerialsR-F1##andR-F2##forplant1000.

Caution: Ensurethat you select only theproductsofyour group

through multipleselection of materials.

2. Assign thenameSelect##to yourselection list. Enterashort description

of your choice.

Task 2:

CreateacostingrunwiththenameGR##usingcurrentdateasthecostingrundate.

1. EnterthedescriptionGroup##mid-yearcostestimate. Usecostingvariant

PPC1andcostingversion01. Executethecostingrunforcontrollingarea

1000 and company code 1000.

2. The cost estimate is to bemarked and released today. Make the relevant

date settings.

3. Save the costing run.

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Unit6: CostingRun AC505

Task 3:

1. Display theprocessactivitiesforthecosting run andassign yourflexible

selectionlistSelect##formaterialselection. Intheprocessingoptions,turn

offtheindicatorforbackgroundprocessingandsaveyourentries.

2. Executetheselectionstep. Thepre-selectionofmaterialsshoulddisplaytwo

materialswith thestatusSE (Selectedwithout Errors). Checkthecosting

result in the list of costing levels.

Task 4:

1. Maintaintheparametersforthenextcostingrunstep,thestructureexplosion.

Turn off theBackground processing indicator, so that the activity can be

executed online.

2. Nowthatyouhavemaintainedtheparameters,youcanexecutethestructure

explosion step.

3. Howmanycostinglevelswereselected? Whatisthereasonforthis?

4. Whichnewmaterialsappearinthematerialoverviewofthecostingrun?

5. ViewtheselectionstatusSEfromthematerialsoverviewlist,bychanging

to the list layout 1SAP01.

Task 5:

Proceed with the costing step.

1. Go into the parameter maintenance for the costing step and turn off the

Backgroundprocessingindicator. Makesurethatthelogissetforcosting

levels.

2. After saving the settings, execute costing.

3. Fromthematerialsoverview,makesurethatallthematerialsthathavebeen

costed have ayellow or green trafficlight.

Task 6:

Younowwanttoanalyzethecostingresultsusingspecialreports.

1. In the analysis parameters, select display variant SAP&11. Using the

parameters, select your costing run GR## with the relevant costing date

and save it.

2. Executetheanalysisandselectalayoutthatcomparesthecostingresultwith

the standard price for every material, in order to see the impact that will

occuriftheseresultsarereleasedasthenewstandardcost.

3. Fromthereport,displaytheMulitlevelBOMreport.

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AC505 Lesson: Costing Run in Product Cost Planning

Task 7:

1. Markthecostingresults. First,checkwhethermarkinghasbeenallowedin

the current period for your costing variant.

2. TurnofftheBackgroundprocessingandtestrunindicatorsintheparameter

settings. Execute the update run.

3. Fromthematerialsoverview,checkthecostingresultforagivenmaterialby

double-clicking on the material number.

4. Gotothematerialmaster(Costingview2)forthesematerials. Placeyour

cursoronthematerialnumber,clickontherightmousebuttonandgotothe

material master. Make sure that the Future standard cost estimate price

field has been updated.

Task 8:

1. Finally,releasethecostingresults. Makesurethatreleasewillbecarriedout

onlineandthenexecutetherelease. Donotexecuteatestrun.

2. From the Price Update: Release Standard Price list, make sure that all

materials have the status FR (Released without Errors). Navigate to the

materialmasterdirectlyfromthePriceUpdate: ReleaseStandardPricelist

byselectingthematerial. ChecktheresultsofthereleaseintheAccounting

1 and Costing 2 views.

3. FromthePriceUpdate: ReleaseStandardPricelist,displaythefinancial

accounting document for the revaluation of inventory. Which materials

caused the inventorybalanceto berevalued?

4. In the Edit Costing Run screen, go to the overview of the costing run in

theScheduleManager todisplaytheactivitiesthatwereperformed inthe

costing run.

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Unit6: CostingRun AC505

Solution 10: Costing Run

Task 1:

Create a flexible selection list:

1. Createaflexibleselection list toselection materialsforyour costing run.

SelectthematerialsR-F1##andR-F2##forplant1000.

Caution: Ensurethat you select only the productsof your group

through multipleselection of materials.

a) Menu →Accounting →Controlling→ Product Cost Controlling

→Product CostPlanning→MaterialCosting→CostingRun→

Selection List→Create (CKMATSEL)

Go to the Multiple selectionfunction for the material and enter

the following:

Material number: R-F1##

R-F2##

Copy the values.

Enter plant 1000.

2. AssignthenameSelect##toyour selection list. Enter ashort description

of your choice.

a) Executetheselectionofthematerials. Savetheresult.

Save the selection list.

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