AC505_EN_Col92_FV_Part_A4 (第7页) | ERP软件技术分享

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AC505 Lesson: Costing Run in Product Cost Planning

Task 2:

CreateacostingrunwiththenameGR##usingcurrentdateasthecostingrundate.

1. EnterthedescriptionGroup##mid-yearcostestimate. Usecostingvariant

PPC1andcostingversion01. Executethecostingrunforcontrollingarea

1000 and company code 1000.

a) Menu→Accounting→Controlling→ProductCostControlling→

ProductCostPlanning→MaterialCosting→CostingRun→Edit

Costing Run (CK40N)

ChoosethefunctionCostingRun→Create.

Enter the following data:

Costing run: GR##

Description: Group##mid-yearcostestimate

Costing run date: Current date

Costing variant: PPC1

Costing version: 01

Controlling area: 1000

Company code: 1000

Choose Continue (Enter)

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

date settings.

a) Make the following settings:

Costing date from: Current date

Costing date to: Maximum date

Acceptthedefaultquantitystructuredateandvaluationdate.

3. Save the costing run.

a) SavetherunbychoosingCostingRun→Save.

Note: You are now at the editing stage of the costing

run. Thesystemdisplaystheoverviewof theprocessing

activities to be taken.

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Unit6: CostingRun AC505

Task 3:

1. Display theprocessactivitiesforthecosting run andassign yourflexible

selectionlistSelect##formaterialselection. Intheprocessingoptions,turn

offtheindicatorforbackgroundprocessingandsaveyourentries.

a) For flow step Selection, click on the icon within the Parameter

column. Thesystem displaysthe Change Parametersscreen for

the Selection step.

Enter the Selection List Select##.

Deselect the Background processing indicator in the Processing

options area. Save your entries and go back to the Edit Costing

Run screen.

2. Executetheselectionstep. Thepre-selectionofmaterialsshoulddisplaytwo

materialswith thestatusSE (Selectedwithout Errors). Checkthecosting

result in the list of costing levels.

a) YoucannowseetheExecutesymbolintheExecutecolumnforthe

Selectionstep. Clickonthissymboltoproceedwiththisstep.

ExpandtheCostingResults. Selectthecostinglevel1lineandthen

chooseMaterialsOverview. YouwillseethetwomaterialsR-F1##

andR-F2##wereselectedwithouterrorsincostinglevel1.

Task 4:

1. Maintaintheparametersforthenextcostingrunstep,thestructureexplosion.

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

executed online.

a) Click on theParameter column for the Structureexplosion step.

Thesystemdisplaysthe ChangeParameters screen forthisstep.

Turn offtheindicatorforbackground processingandsaveyour

entries. GobacktotheEditCostingRunscreen.

2. Nowthatyouhavemaintainedtheparameters,youcanexecutethestructure

explosion step.

a) You can now see theExecute symbol in the Execute column for

theStructureexplosionstep. Clickonthissymboltoproceedwith

this step.

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AC505 Lesson: Costing Run in Product Cost Planning

3. Howmanycostinglevelswereselected? Whatisthereasonforthis?

a) Call the Costing Results. You see that three costing levels have

been selected.

Sincenosettingsfortransfercontrolhavebeenmade,thestructure

explosion readstheBOM fortheselectedmaterials. Thesystem

displaysthelevelforfinishedproducts,assemblies, andmaterial

components.

4. Whichnewmaterialsappearinthematerialoverviewofthecostingrun?

a) WithintheCostingResults,selectthethreecostinglevelsandselect

the Materials Overview. In addition to R-F2## and R-F1##, the

following materials are listed:

R-B2##,R-B3##,R-B4##,R-T0##,R-T4##,R-T5##.

(additional components may belisted).

ThesubassemblyR-B1##isnotlistedbecauseduringtheprevious

exercise, astandardcostestimatewasreleasedforR-B1##inthe

current period. Thiscanbe verified byaccessingthelogforthe

structure explosion.

5. ViewtheselectionstatusSEfromthematerialsoverviewlist,bychanging

to the list layout 1SAP01.

a) Remain in the materials overview and choose layout 1SAP01

CalculationResults. Youseethatallthematerialshavethestatus

SE (selected without errors).

Task 5:

Proceed with the costing step.

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

Backgroundprocessingindicator. Makesurethatthelogissetforcosting

levels.

a) Click on the Parameter column in the Costing step. The system

displaystheChangeParametersscreenforthisstep. Deselectthe

BackgroundprocessingindicatorandselecttheindicatorLogper

costing level

2. After saving thesettings, executecosting.

a) SavethesettingandgobacktotheEditCostingRunscreen. You

can now see the Execute symbol in the Execute column for the

Costingstep. Clickonthissymboltoproceedwiththisstep.

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Unit6: CostingRun AC505

3. Fromthematerialsoverview,makesurethatallthematerialsthathavebeen

costed have ayellow or green trafficlight.

a) Call thematerialsoverviewagain intheCosting Resultssection.

Youwillseethatallmaterialshaveeitherayelloworgreentraffic

light.

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.

a) ClickontheParametercolumnfortheAnalysisstep. Selectvariant

SAP&11 Results of Costing Run and choose Enter. The system

displaystheChangeParametersscreenforthisstep.

Enter the following data:

Costing run: GR##

Costing date: Current date

SaveyoursettingsandgobacktotheEditCostingRunscreen.

2. Executetheanalysisandselectalayoutthatcomparesthecostingresultwith

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

occuriftheseresultsarereleasedasthenewstandardcost.

a) YoucannowseetheExecutesymbolintheExecutecolumnforthe

Analysisstep. Clickonthissymboltoproceedwiththisstep.

Fromthereport,choosetheSelectLayoutsymbolandselectlayout

1SAP03StandardPricevsCostEst/Revaluation. Copythesetting

andcontinuepasttheinformationmessage.

3. Fromthereport,displaytheMulitlevelBOMreport.

a) SelectR-F2##,thenselecttheiconDetailedReport: MultilevelBOM.

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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.

a) Go back to the Edit Costing Run screen and click on the

AuthorizationcolumnfortheMarkingstep. Clickoncompanycode

1000. You see that marking (and release) is allowed for costing

variant PPC1.

Youassignedthiscostingvariantintheparametersforthecosting

run.

Go back tothe Edit Costing Run screen.

2. TurnofftheBackgroundprocessingandtestrunindicatorsintheparameter

settings. Execute the update run.

a) ClickontheParametercolumnfortheMarkingstep. Deselectthe

BackgroundprocessingindicatorandtheTestRunindicatorand

saveyourentries. GobacktotheEditCostingRunscreen.

YoucannowseetheExecutesymbolintheExecutecolumnforthe

Markingstep. Clickonthissymboltoproceedwiththisstep.

Go back tothe Edit Costing Run screen.

3. Fromthematerialsoverview,checkthecostingresultforagivenmaterialby

double-clicking on the material number.

a) Gotothematerialsoverviewinthecostingresults. Double-clickon

anymaterialnumber. Youcananalyzethecostingresultindetail

(multilevelBOM, cost views, itemization).

Go back to the materials overview.

4. Gotothematerialmaster(Costingview2)forthesematerials. Placeyour

cursoronthematerialnumber,clickontherightmousebuttonandgotothe

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

field has been updated.

a) Remaininthematerialsoverview. Placeyourcursoronamaterial.

PresstherightmousebuttonandchooseExtras→Materialmaster.

ScrollalongthetabsuntilyoureachCosting2.

InCosting2,youcanseetheresultofyourmarkingintheFuture

planned price field.

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Unit6: CostingRun AC505

Task 8:

1. Finally,releasethecostingresults. Makesurethatreleasewillbecarriedout

onlineandthenexecutetherelease. Donotexecuteatestrun.

a) IntheEditCostingRunscreen,clickontheParametercolumnfor

theReleasestep. DeselecttheBackgroundprocessingandTestrun

indicators. Save your settings and go back to the Edit Costing

Run screen.

YoucannowseetheExecutesymbolintheExecutecolumnforthe

Releasestep. Clickonthissymboltoproceedwiththisstep.

RemaininPriceUpdate: ReleaseStandardPrice.

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.

a) The Price Update: Release Standard Price list is immediately

displayed after the release of cost estimates is executed. From

the Price Update: Release Standard Price list, the costing status

is displayed. You will see that all the materials have the status

FR (released without errors).

Remaininthesamelistandclickonanyofthematerialnumbers.

Thiswilltakeyouimmediatelytothematerialmaster. Scrollalong

thetabsuntilyoureachAccounting1andCosting2.

InCosting2, youcanseetheresultofyourreleaseintheCurrent

plannedpricefield. Youcanalsoseethenewstandardpriceinthe

Accounting1tab. AnymaterialsinexistingstocksubjecttoSprice

control arerevaluated with thisprice.

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AC505 Lesson: Costing Run in Product Cost Planning

3. FromthePriceUpdate: ReleaseStandardPricelist,displaythefinancial

accounting document for the revaluation of inventory. Which materials

caused the inventorybalanceto berevalued?

a) Scroll to the right of the Price Update: Release Standard Price

list. Selectthedocumentnumberforthepricechange. Theprice

change document lists the old and new price for each material

included in the costing run.

TodisplaytherevaluationdocumentselectAccountingDocuments,

fromthelistofaccountingdocumentsselecttheentryAccounting

document. To display the material number in the accounting

documentchoosethelayout4SAP(chooseSelectdifferentdisplay

varianticon). Aninventoryrevaluationoccurredforamaterialif

there was stock in the warehouse at the time the new standard

price was released.

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

theScheduleManager todisplaytheactivitiesthatwereperformed inthe

costing run.

a) ReturntotheEditCostingRunscreen,andchooseGoto→Schedule

Manager. Alistoftheactivitiesyouperformedisdisplayed.

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Unit6: CostingRun AC505

Lesson Summary

You should now be able to:

• Create a costing run

• Createaselectionlistusingflexiblematerialselectionforacostingrun

• Execute a costing run

• Analyze the result of a costing run

• Usethecostingrunefficientlythrougheffectiveerrorhandling

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AC505 Unit Summary

Unit Summary

You should now be able to:

• Create a costing run

• Createaselectionlistusingflexiblematerialselectionforacostingrun

• Execute a costing run

• Analyze the result of a costing run

• Usethecostingrunefficientlythrougheffectiveerrorhandling

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UnitSummary AC505

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AC505 Test Your Knowledge

Test Your Knowledge

1. Theadministrativedatainacostingrunshouldneverbedeleted.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

2. Whichparametersarerequiredtocreateacostingrun?

3. Whichactivitiesareinvolvedinflexiblematerialselection?

4. Whatistheuseofbackgroundprocessinginacostingrun?

5. List the three reports available for analyzing the results of a processing

activity.

6. Youshouldprintthelogateachstageofalargecostingrun.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC505

Answers

1. Theadministrativedatainacostingrunshouldneverbedeleted.

Answer: False

Afteracostingrunanditsprocessingactivitiesarecompletedsuccessfully,

itcanbedeleted. Theadministrativedatainthecostingrunisalsodeleted.

2. Whichparametersarerequiredtocreateacostingrun?

Answer: Yourequirethefollowingparameterstocreateacostingrun:

• Company code

• Costing variant

• Costing dates

3. Whichactivitiesareinvolvedinflexiblematerialselection?

Answer: You will need to perform the following activities to perform

flexible material selection:

• Providenameandshorttext of SelectionList

• Enter selection parametersfor materials

• Execute material selection

• Manuallyaddordeletematerialsincludedintheselectionlist

• Usetheselectionlistwithmaterialselectionforacostingrun

4. Whatistheuseofbackgroundprocessinginacostingrun?

Answer: The Background processing option enables you to specify if

processing should take place online or in the background. When you

chooseExecute, thesystemeitherstartstheactivity or schedulesitin the

background, as applicable.

5. List the three reports available for analyzing the results of a processing

activity.

Answer: To analyzethe results of a processing activity, you can use the

following three reports:

• Costing Levels

• Material List

• Analysis

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AC505 Test Your Knowledge

6. Youshouldprintthelogateachstageofalargecostingrun.

Answer: False

Youcanprintthelogateachstageofacostingrun. Inalargecostingrun,

printingateachstageincreasestheprocessingtimeandusesaconsiderable

amountofthesystem'sresources(spools). Itisagoodideatosavethelog

and analyze it later.

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Unit6: CostingRun AC505

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Unit 7

Other Costing Functions

Unit Overview

Thisunitexplainsthepurposeoftransfercontrolandhowtomakethenecessary

customizingsettings. Itdescribestheuseandbenefitofgroupcostingandexplains

howtouseadditivecoststoenhanceamaterialcostestimate.

Unit Objectives

After completing thisunit, you will beableto:

• Describe the purpose of transfer control

• Define possibletransfer control strategies

• Identify theuse andbenefit of group costing

• Describetheuseofadditivecoststoenhanceamaterialcostestimate

Unit Contents

Lesson: Transfer Control.......................................................246

Exercise 11: Transfer Control.............................................253

Lesson: Group Costing.........................................................259

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Unit7: OtherCostingFunctions AC505

Lesson: Transfer Control

Lesson Overview

This lesson explains the purpose of transfer control. It also describes how to

customize transfer control.

Lesson Objectives

After completingthislesson, you will beable to:

• Describe the purpose of transfer control

• Define possible transfer control strategies

Business Example

Duringthefiscalyear,whencreatinganewcostestimateforafinishedgood,you

wanttovaluethesub-assembliesusingthereleasedstandardcostestimatevalue.

Youdonotwantthesystemtocalculateanewcostforanysubordinatematerial

that already has a released cost estimate.

Youwillusetransfercontroltoaccomplishthisrequirement.

Purpose of Transfer Control

Figure 103: Transfer Control – Purpose

InCustomizingfortransfercontrol,youcanspecifywhatcostestimatesareused.

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AC505 Lesson: Transfer Control

You can define a strategy in the transfer control for transferring the following

cost estimates:

• Future,current,previousstandardcostestimates(costingtype01).

• Costestimateswithperiod-basedtransfer control(costestimateswith the

samekey-thatis,withthesamecostingvariant,version,and,ifapplicable,

period).

Youcan define such astrategyfor thefollowing:

• Transfer of cost estimatesin thesameplant.

• Transfer of cross-plant cost estimates.

Application of Transfer Control

• MaterialCost EstimatewithQuantityStructure

– Newproductwith90%existingassembliesandrawmaterials

• MaterialCostEstimateWithoutQuantityStructure

– Valuation of material item

• Costing Run

– Selection

– BOM explosion

• Cross-Company Costing

– Cross-plant

– Cross-company-code

• Reference Variant

Figure104: Application: MaterialCostEstimatewithQtyStructure

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Unit7: OtherCostingFunctions AC505

Whenyoucosta newproduct, you canavoid having tocosttheentire product

structure again by automatically transferring existing, such as released, cost

estimatesfor assemblies and raw materials.

InCustomizingfortransfercontrol,youcanspecifywhatcostestimatesareused.

Thekeyfortransfercontrolisassignedtothecostingvariant.

Requirement: Youmustusethesamecostcomponentstructure.

Figure105: Application: MaterialCostEst. WithoutQtyStructure

Inmaterialcostingwithoutaquantitystructure,oneofthetransferstrategiesinthe

costingvariantspecifiesthefollowingsequenceformaterialitems:

• The system first searches for a material cost estimatein accordance with

transfer control.

• Itthenproceedsaccordingtothematerialvaluationstrategy.

This applies to the following:

• Manual entry of a material item.

• When making entries using Cut, Copy and Paste This does not apply to

multi-levelunitcostingwhenyouaretransferringusingdrag-and-drop. In

suchcases,youcanonlytransferthecostestimateastheoriginalorasacopy.

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AC505 Lesson: Transfer Control

Figure 106: Application: Costing Run

Exampleofapplication: Youwanttoensurethat allthematerialsinyour plant

haveastandardcostestimate. Tothisend,youdefineatransfercontrolIDwhose

sole strategy is to find a current standard cost estimate. After selection (and

structure explosion), you receive all the materials that do not have a current

standard cost estimate.

IntheGeneralDatasectionofthecostingrun,thetransfercontrolIDisproposed

from the costing variant.

Selection: When selecting, the system also checks if a material cost estimate

alreadyexistsforthematerialinaccordancewithtransfercontrol. Ifoneexists,

thematerialisnotincludedintheselection. Intheaboveexample,PumpP-100is

not selected.

Exception: IfyouselectAlwaysrecalculate,thecheckstepwithtransfercontrol

does not apply.

Structureexplosion: The BOMs areexplodedfor theselectedmaterials. The

systemthenchecksifmaterialcostestimatesaccordingtotransfercontrolexistfor

thecomponents. Ifcostestimatesexist,thecomponentsarenotincludedandare

notfurtherexploded. Intheaboveexample,thisappliestoShaft100-300.

Therefore,intheaboveexampleamaterialcostestimateiscreatedforSh. metal

NEW and Pump NEW only.

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Unit7: OtherCostingFunctions AC505

Figure 107: Application: Cross-Plant Costing

Exampleofapplication: Thereareoftendifferencesbetweentheproductionplant

andthesalesplant. Thecostestimateinthesalesplantshouldexactlymatchthe

material cost estimate in the production plant.

Inthisexample,Shaft100-300isproducedinplantY.Differentcostingvariants

are used in the plants.

If,inaccordancewithtransfercontrol,acostestimateisfoundintheotherplant,

its cost component split istransferred directly.

Requirement: Youmustusethesamecostcomponentstructure.

Thenextunitcovershowcross-plantcostingiscontrolled.

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AC505 Lesson: Transfer Control

Figure 108: Application: Cross-Company Costing

When you cost across company codes, an important factor is whether

cross-companycostinghasbeenallowedinCustomizing.

Notallowed: AlthoughShaft100-300hasacostestimateintheCanadianplantY,

thematerialShaft100-300wasvaluatedintheUSplantXinaccordancewiththe

materialvaluationstrategy. Thetransfercontrolisnottakenintoaccount.

Allowed: See cross-company costing. Here, the cost component split data is

intended to be retained beyond the company code for internal cost accounting

reasons.

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Unit7: OtherCostingFunctions AC505

Figure 109: Application: Reference Variant

Example of application: Suppose you want to create a modified standard cost

estimatebasedonexactlythesamequantitystructureasthestandardcostestimate.

Thepurposeistoindicatehowtheloweractualpricesinthecostcenterareaofthe

previousmonthwerereflectedintheproductspectrum.

Thereferencevariantallowsyoutocreatenewmaterialcostestimatesorcosting

runsfromexistingmaterialcostestimateswithitemizations,inorderto:

• Preventrepetitionofthequantitystructuredeterminationandexplosionsteps.

• Carryoutalternativeornewvaluationsbasedonexactlythesamequantity

structure.

The followingis entered in the referencevariant:

• Whichmaterialcostestimatesshouldbesearchedfor(transfercontrol).

• Which costing itemsshould be revaluated.

ThereferencevariantisassignedtothecostingvariantinCustomizing.

Amaterialcostestimategeneratedbyareferencevariantisalwaysindicatedasa

material cost estimate with quantity structure.

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AC505 Lesson: Transfer Control

Exercise 11: Transfer Control

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Use transfer control

• Define wheretransfer control canbeentered

• Define the possible transfer strategies

Business Example

Whenyoucostfinishedgoods,youwanttopreventsubordinateassembliesfrom

beingrecosted, providedareleasedcostestimatealreadyexists. You,therefore,

usethetransfercontrolfunction. Sincealltheassembliesofyourfinishedproduct

areproducedinthesameplant,youusetheplant-specifictransferstrategy.

Task 1:

InthePriceUpdateunit,youcreatedacostestimateforpumpR-F1##. Thepump

consistsofseveralassemblies,includingtheassemblyforthecasing(R-B1##).

Having already updated the result of the standard cost estimate for assembly

R-B1##bymarkingandreleasing, youcannowaccessthisresultbycreatinga

newcostestimateforpumpR-F1##. Youhavemarkedandreleasedtheresults

oftheotherassembliesofthepumpinthecostingrunexercise, soyoucanalso

access these results.

1. GointothematerialmasterofyourcomponentR-B1##(Costingview2)and

makesure thattheresult of thecurrent posting periodwasupdated inthe

Current planned price field.

2. Createacostestimatefor product R-F1##. Useatransfer control ID that

enablesyoutoutilizetheexistingcostestimatesforyourcomponents. Select

costingvariantPPC1, plant1000, costinglotsize100pieces, andcosting

version2. Thecostestimateshouldbevalidfromthefirstdayofthenext

period. ThecostestimateshouldbevaliduntilDecember31,2010. Accept

thedefaultquantitystructuredateandvaluationdate.

3. What isthe error statusof your cost estimate?

4. The costing result of your subordinate components is shown in the

itemization. Wherecanyoucheckthatthematerialswerenotrecosted?

5. Save the result.

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Unit7: OtherCostingFunctions AC505

Task 2:

Intheaboveexercise,youenteredthetransfercontrolIDdirectlyintherequest

screen of the cost estimate.

1. Howcanyouenteritcentrally? Recordtherelevantmenuoption.

2. Whatdoyouhavetotakeintoaccountwhentransfercontrolissetcentrally?

3. What are the prerequisites for transfer control to access existing cost

estimates?

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AC505 Lesson: Transfer Control

Solution 11: Transfer Control

Task 1:

InthePriceUpdateunit,youcreatedacostestimateforpumpR-F1##. Thepump

consistsofseveralassemblies,includingtheassemblyforthecasing(R-B1##).

Having already updated the result of the standard cost estimate for assembly

R-B1##bymarkingandreleasing, youcannowaccessthisresultbycreatinga

newcostestimateforpumpR-F1##. Youhavemarkedandreleasedtheresults

oftheotherassembliesofthepumpinthecostingrunexercise, soyoucanalso

access these results.

1. GointothematerialmasterofyourcomponentR-B1##(Costingview2)and

makesure thattheresult of thecurrent posting periodwasupdated inthe

Current planned price field.

a) Menu→Logistics→MaterialsManagement→MaterialMaster→

Material→Display→DisplayCurrent(MM03)

EntermaterialR-B1##andchooseSelectview(s).

SelectCosting2andchooseContinue(Enter).

Enterplant1000andchooseContinue(Enter).

In theCurrentplannedpricefield, you can seetheresult of your

markingandreleasefromthecurrentpostingperiod.

2. Createacostestimatefor product R-F1##. Useatransfer control ID that

enablesyoutoutilizetheexistingcostestimatesforyourcomponents. Select

costingvariantPPC1, plant1000, costinglotsize100pieces, andcosting

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Unit7: OtherCostingFunctions AC505

version2. Thecostestimateshouldbevalidfromthefirstdayofthenext

period. ThecostestimateshouldbevaliduntilDecember31,2010. Accept

thedefaultquantitystructuredateandvaluationdate.

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: 2

Costing lot size: 100

Transfer control: PC02

GototheDatestab. SelectDefaultValuesicon.

Change the default dates asfollows:

Costingdatefrom: Acceptdefaultoffirstdayofnextmonth.

Costing dateto: December 31, 2010

Acceptthedefaultquantitystructuredateandvaluationdate.

ChooseEnter. Thesystemexecutesthecostestimateautomatically.

3. Whatis the error statusof your cost estimate?

a) Go to theCosting datatab. The statusshould be Costed without

errors.

4. The costing result of your subordinate components is shown in the

itemization. Wherecanyoucheckthatthematerialswerenotrecosted?

a) Choose Goto → Material Overview. Only the material R-F1##

is displayed. Since the subordinate assemblies and material

componentswerenotrecosted,theyarenotlisted.

5. Save the result.

a) Go backto theoverviewof thecostestimateand savetheresult

with all options selected.

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AC505 Lesson: Transfer Control

Task 2:

Intheaboveexercise,youenteredthetransfercontrolIDdirectlyintherequest

screen of the cost estimate.

1. Howcanyouenteritcentrally? Recordtherelevantmenuoption.

a) Transfercontrolcanbeenteredcentrallyinthecostingvariant.

MenuTools→Customizing→IMG→ExecuteProject(SPRO)

Select SAP Reference IMG

SAPCustomizingImplementationGuide→Controlling→Product

CostControlling→ProductCostPlanning→MaterialCostEstimate

withQuantityStructure→DefineCostingVariants

2. Whatdoyouhavetotakeintoaccountwhentransfercontrolissetcentrally?

a) Whenyousettransfercontrolcentrally,youcandecidewhetheror

notitcanbechangedintheapplication. Youmakethesettingin

CustomizingforthecostingvariantintheQuantityStructuretab.

3. What are the prerequisites for transfer control to access existing cost

estimates?

a) Whenyouusetransfercontrol, thecostestimatesmustbebased

onthesamecostcomponentstructure. Thismeansthatthesame

costcomponentstructuremustbeassignedtoeachcostingvariant

of the company code or plant.

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Unit7: OtherCostingFunctions AC505

Lesson Summary

You should now be able to:

• Describe the purpose of transfer control

• Define possible transfer control strategies

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AC505 Lesson: Group Costing

Lesson: Group Costing

Lesson Overview

Thislessonexplainstheuseandbenefitofgroupcosting. Italsoexplainshowto

useadditivecoststoenhancematerialcost estimates.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Identify theuse andbenefit of group costing

• Describetheuseofadditivecoststoenhanceamaterialcostestimate

Business Example

Someofyour subassembliesaresupplied by other company codeswithinyour

controllingarea. Youwouldliketousegroupcostingtodeterminethecontribution

of each company code to the products cost.

Cost Component Split by Partner

Figure 110: Cost Component Split by Partner

ThereportshowsanexampleofagroupcostestimateforProductP-102.

Groupcostingdisplaystheproportionofproductcoststhatareincurredoverseas.

Thisenablesyoutoanticipatetheeffectofexchangeratechangesonproductcosts.

It shows the contribution of each plant to product costs. This can help decide

where to produce products and whether or not to shift production from one

location to another.

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Unit7: OtherCostingFunctions AC505

It shows the contribution of each profit center and business unit to product

costs. This showshow internal suppliers addvalue toyour product and which

organizationalunithasthemostpotentialtoreducecosts.

Based on thestructureof your company, you can interactively change the sort

order of the partners.

Figure 111: Cost Component Split by Partner

Groupcostinggeneratesparallelcostcomponentsplitsforeachmaterialwiththe

valueaddedbyeachpartnerintheproductionprocess. Thesystemautomatically

determinesthepartnerthatsuppliedtheresource,suchascompany,plant,profit

center, businessarea, whenit coststhat resource.

A separate cost component split is generated for each partner. In the above

example,thecostcomponentforeachplantinvolvedinthemanufactureofR-1000

is displayed in a different color.

Ifyoudonotneedsuchahighlevelofdetail, thevalueaddedbyotherpartners

canbedisplayedasasubtotalunderthevalueaddedbythedirectpartner.

Group costing can be used only if all the companies are assigned to the same

controlling area.

Youdefinewhetherornotyouwanttocalculateandstorecostcomponentsplits

by partners in Customizing. To do this, you can define a partner version and

assignthistothecostingtype. Thepartnerversionspecifiesthelevelofdetailin

whichyouwanttomaintainpartnerinformation,suchascompanycode,business

area, plant, and profit center.

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AC505 Lesson: Group Costing

Additive Costs

Figure 112: Additive Costs

Uses of additive costing:

• Adding known costs to the material cost estimate with quantity structure

thatarenot containedinthequantitystructure. Intheaboveexample, the

costs are transport or insurance costs.

• When valuating material components, you can include manual costs for

eachmaterialpriceoruseonlymanualcosts(ascontrolledbythevaluation

variant).

• Transferringcostestimatesfromnon-SAPERP.

Anadditivecostestimateisinsertedinacostestimatewithquantitystructure. You

useunitcostingfunctionstocreatetheadditivecostestimate.

The costing variant determines if the additive cost estimate is included in an

automaticcostestimate. Thecostingtype, valuationvariant,andversionofthe

automaticcostestimateshouldcorrespondwiththoseofthemanualcostestimate.

Thequantitystructuredateof theautomaticcost estimateshouldbewithinthe

validity range of the manual cost estimate.

Costelementsarerequiredtohandleadditivecosts(suchasapplyingoverhead).

One cost element is assigned for each cost component (in the settings for the

costcomponentstructure). Youcanalsodistinguishbetweencostelementsusing

origin groups.

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Unit7: OtherCostingFunctions AC505

Figure 113: Updating Additive Costs

Thecostscalculatedinanadditivecostestimateareaddedtothecostscalculated

inanautomaticcostestimatethenexttimecostingisperformed.

The costing variant determines if an additive cost estimate is included in an

automatic cost estimate.

The costingtype, valuation variant, andversionof the automatic cost estimate

shouldmatchthoseoftheadditivecostestimate. Thequantitystructuredateof

the automaticcost estimateshould be within the validity range of the additive

cost estimate.

When valuing material components, you can include additive costs for each

materialpriceoruseonlyadditivecosts,ascontrolledbythevaluationvariant.

Cost elements are required to handle additive costs, for example, to apply

overhead. Onecost element is assigned toeach cost component. You can also

distinguishbetweencostelementsusingorigingroups.

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AC505 Lesson: Group Costing

Lesson Summary

You should now be able to:

• Identify theuse andbenefit of group costing

• Describetheuseofadditivecoststoenhanceamaterialcostestimate

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UnitSummary AC505

Unit Summary

You should now be able to:

• Describe the purpose of transfer control

• Define possible transfer control strategies

• Identify theuse andbenefit of group costing

• Describetheuseofadditivecoststoenhanceamaterialcostestimate

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AC505 Test Your Knowledge

Test Your Knowledge

1. What are the prerequisites for transfer control to access existing cost

estimates?

2. The use of the transfer control key is determined by the

Fillintheblankstocompletethesentence.

3. Costelementsarerequiredtohandleadditivecosts.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

4. Whatdoesthereportusingacostcomponentsplitbypartnershow?

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TestYourKnowledge AC505

Answers

1. What are the prerequisites for transfer control to access existing cost

estimates?

Answer: Whenyouusetransfercontrol,thecostestimatesshouldbebased

onthesamecostcomponentstructure. Thesamecostcomponentstructure

shouldbeassignedtoeachcostingvariantofthecompanycodeorplant.

2. Theuseofthetransfercontrolkeyisdeterminedbythecostingvariant.

Answer: costing variant

3. Costelementsarerequiredtohandleadditivecosts.

Answer: True

Costelementsarerequiredtohandleadditivecosts.

4. Whatdoesthereportusingacostcomponentsplitbypartnershow?

Answer: The report shows:

• Theproportionofproductcostsincurredoverseas.

• Thecontributionofeachplanttoproductcosts.

• Thecontributionofeachprofitcenterandbusinessunittoproductcosts.

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Unit 8

Further Valuation Methods

Unit Overview

Thisunitexplainshowtoexecuteamixedcostestimateandmaketherequired

settings. It describes the types, purpose, and control of special procurement.

Theunitalsodifferentiatesbetweensubcontractingandexternalprocessingand

explains how to use them in Product Cost Planning. Theunit explainshow to

accessthePurchasingdataforrawmaterialcostingandmaketherequiredsettings.

Italsodescribesthevariousscrapcategoriesandtheirinfluenceonthecostsfor

materialsandproductionactivities. Itexplainshowtoexecuteacostestimatefor

a configured material.

Unit Objectives

After completing thisunit, you will beableto:

• Create procurement alternatives

• Maintain Mixing Ratios

• Execute a mixed cost estimate

• Interpret the resultsof mixed cost estimate

• Describethepurposeandrelevanttypesofspecialprocurement

• Define Phantom Assembly

• Explainthedifferencebetweensub-contractingandexternalprocessing

• Implement control on sub-contracting

• Describe the master data for external processing and valuating external

processing

• AccessthePurchasingdataforrawmaterialcosting

• Use cost components to distinguish between different elements of the

procurement costs for purchasing

• Distinguishbetweenthedifferentscrapcategoriesandhowtheyaffectthe

cost of the materials andproductionactivities

• Maintain the scrap rate for an assembly

• Executeacostestimatethatincludesassemblyscrap

• Compare the results of two cost estimates

• Describe variant configuration

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Unit8: FurtherValuationMethods AC505

• Executeacostestimatefor aconfiguredmaterial

Unit Contents

Lesson: Mixed Costing.........................................................269

Exercise 12: Mixed Costing...............................................275

Lesson: Special Procurement.................................................282

Lesson: Subcontracting and External Processing..........................286

Exercise 13: Subcontracting..............................................291

Lesson: Raw Material Costing ................................................301

Exercise 14: Raw Material Costing ......................................307

Lesson: Scrap...................................................................313

Exercise 15: Scrap Categories and their Effect ........................323

Lesson: Variant Configuration.................................................329

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AC505 Lesson: Mixed Costing

Lesson: Mixed Costing

Lesson Overview

Thislessonexplainshowtocreateprocurementalternatives. Itexplainshowto

maintainmixingratiosandexecuteamixedcostestimate. Italsoexplainshowto

interpret the results of a mixed cost estimate.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Create procurement alternatives

• Maintain Mixing Ratios

• Execute a mixed cost estimate

• Interpret the resultsof mixed cost estimate

Business Example

Your company usually manufactures assemblies for the pump in-house, but

for certain semi-finished products, thein-house manufacturing capacity isnot

sufficienttomeetthedemand. Consequently, youneedtoprocureapercentage

of these products from external vendors. Until now, costing was based on the

assumptionof100%in-houseproduction. Managementnowrequiresthatcosting

reflect the current practice of meeting part of the demand through external

procurement. You need to understand mixed costing using a material for an

example.

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Unit8: FurtherValuationMethods AC505

Process Flow

Figure 114: Mixed Costing: Process Flow

Quantitystructuretype: Youusethequantitystructuretypetomanagemixing

ratios. Foreachquantitystructuretype, youcanspecifyifmixingratioscanbe

maintained:

• Per fiscal year

• Per period

• Without reference to a period

Assignment to costing version: To create a mixed cost estimate, you need to

assignthequantitystructuretypesinthecostingversion. Thisensuresthatvarious

quantity structures or mixing ratios can also be costed using various costing

versions.

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AC505 Lesson: Mixed Costing

Procurement Alternatives

Figure 115: Procurement Alternatives

A material can be manufactured using various processes and procured from

various supply sources.

The priceof a material isaffectedby the supply source or production process.

Consequently, any valuation and/or costing of the material should take these

factors into account.

To do this, you need to create one or more procurement alternatives for each

process category.

Example1: Therearetworegularvendors,AandB,formaterialX,whichisan

importantmaterialthatyouprocureonlyexternally. Youcreatetwoprocurement

alternativesfortheprocesscategoryPurchaseorderforvendorsAandBandenter

thenormalpurchasequantityasthecostinglotsize.

Example2: YouproducemostofmaterialYusingtwoproductionversions,01and

02. TherestofthematerialisprovidedbyplantZ.Youcreatetwoprocurement

alternativesfortheprocesscategoryProduction,forproductionversion01,which

hasthelotsizenandproductionversion02, whichhasthelotsizem. Youalso

create another procurement alternative for process category Stock transfer in

respectofplantZwiththeremainingstocktransferquantityasthecostinglotsize.

Note: IfyouuseproductcostcollectorsformaterialsinCostObjectControlling,

verifyifyouuseproductionversionsorBOMsandroutingswhenyoucreatethe

procurementalternatives. Formoreinformation,refertotheSAPLibraryunder

Cost Object Controlling.

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Unit8: FurtherValuationMethods AC505

Figure 116: Processing Procurement Alternatives

Theleft-handsidegroupsprocurementalternativesunderprocesscategoriesand

enables quick navigation.

On the right side, you can maintain data for the procurement alternative to be

selected or created.

Dependingontheprocesscategory,youcanmakevariousentriesinthedatafor

the procurement alternative.

Mixed Cost Estimate

Figure 117: Mixing Ratios

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AC505 Lesson: Mixed Costing

Procurementalternativesareweightedbyequivalencenumbers.

You maintain the equivalence numbers in % or in numerical form for each

procurement alternative.

If you turned on the 100% check indicator in the quantity structure type, the

equivalence numbers should total 100.

Intheaboveexample, mixingratiosareenteredintwoquantitystructuretypes

for the same material.

• QuantitystructuretypeAenablesmixingratiostobemaintainedonafiscal

year basisandisassignedto costingversion01.

• QuantitystructuretypeBdoesnotdependontimeandisassignedtocosting

version 02.

Figure 118: Mixed Cost Estimate

When a material cost estimate is executed, the system first determines the

procurement alternatives from the quantity structure type and then costs

them individually, generating a cost component split and itemization for each

alternative. Thecostinglotsizeistakenfromtheprocurementalternative.

Thesystemcreatesamixedcostestimateforthematerialusingthemixingratios.

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Unit8: FurtherValuationMethods AC505

Figure 119: Mixed Cost Estimate Results

The costed multi-level BOM displays one row of data for each procurement

alternative. Thequantitiesaredisplayedasaproportionofthecostedmixingratio.

You can branch from here to detail reports.

Display cost estimate: This indicator in the cost estimatespecifiesthat it is a

mixedcostestimateorthatacostedprocurementalternativeisdisplayed.

Theexplanationfacilitiesprovidequickaccesstotherelevantdataofthemixed

cost estimate.

InformationSystem: Intheobjectlist,multi-levelBOM,anditemizationreports,

youcanincludethemixedcostingorprocurementalternativecharacteristicsin

the personal display variants.

If you directly call a detail report for the material cost estimate by choosing

Extras, youcanaccessaspecificprocurementalternative.

Recommendation: To analyze individual cost estimates for procurement

alternatives,navigatethroughobjectlistsorthecostedmulti-levelBOM.

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