AC505_EN_Col92_FV_Part_A4 (第8页) | ERP软件技术分享

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AC505 Lesson: Mixed Costing

Exercise 12: Mixed Costing

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Execute a mixed cost estimate

• Definewheretomaintainthequantitystructuretypeandassignthecosting

version

• Createprocurementalternativesformixedcostinganddefinemixingratios

Business Example

Yourcompanyusuallymanufacturesassembliesforthepumpin-house,butfora

fewsemi-finishedproducts,thein-housemanufacturingcapacityisnotsufficient

tomeetthedemand. Youdecidetoprocureapercentageoftheseproductsfrom

external vendors. Until now, costing was based on the assumption of 100%

in-houseproduction. Management nowrequiresthat costingreflectthecurrent

practiceofmeetingpartofthedemandthroughexternalprocurement. Yourtaskis

tounderstandmixedcostingusingamaterialasanexample.

Task:

Verifythecustomizingsettingsandmasterdatausedfor amixedcostestimate,

andcreateamixedcostestimateformaterialN-2110,inplant1100.

1. Mixedcostingconfigurationsarealreadysetupforamaterialinproduction

plant 1100. To create mixed cost estimates, you first need to make afew

settingsinCustomizing. Themixingratiosaremanagedwithreferenceto

a quantity structure type. Verify that the customizing settings have been

maintained.

a. UsingCustomizing, determinethetimedependencywithwhichmixing

ratioscanbemaintainedformixedcosting. Whattimedependencyhasbeen

maintainedforthequantity structuretypeMIX?

b. Basedonthecustomizingsettingsmade,willthequantitystructuretype

MIXbeusedwhencreatingacostestimateusingcostingvariantPPC1?

2. NowcreateacostestimatewithquantitystructureformaterialN-2110,to

beproducedinplant1100. SelectcostingvariantPPC1andcostingversion

1. Accept the default costing dates.Please Note: If this class is being

taughtinDecember, useDecember1oftheCurrentYearasthevalue

fortheCostingDateFromfield. Ignoreanymessagesthatappearwhile

creating the cost estimate.

a. Whatisthecostinglotsizeandstatusofthecostestimate?

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Unit8: FurtherValuationMethods AC505

b. Whatisthetotalcostofgoodsmanufacturedfortheacid? Whatquantity

wasprocuredexternallyandhowmucharethecosts? Fromwhichvendor

was the acid purchased? Use the itemization report to determine this

information.

c. Using the explanation facilities in the mixed cost estimate, determine

the process categories that were entered in procurement alternatives for

the current fiscal year.

d. Inthedisplayofmixingratios,determinewhichquantitystructuretype

was used in the current fiscal year?

3. Gotothemasterdataformixedcostinganddeterminetheprocesscategories

thatcanbeselectedwhenprocurementalternativesaredefined. Usematerial

N-2110, plant1100 to determinethisinformation.

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AC505 Lesson: Mixed Costing

Solution 12: Mixed Costing

Task:

Verifythecustomizingsettingsandmasterdatausedfor amixedcostestimate,

andcreateamixedcostestimateformaterialN-2110,inplant1100.

1. Mixedcostingconfigurationsarealreadysetupforamaterialinproduction

plant 1100. To create mixed cost estimates, you first need to make afew

settingsinCustomizing. Themixingratiosaremanagedwithreferenceto

a quantity structure type. Verify that the customizing settings have been

maintained.

a. UsingCustomizing, determinethetimedependencywithwhichmixing

ratioscanbemaintainedformixedcosting. Whattimedependencyhasbeen

maintainedforthequantity structuretypeMIX?

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Unit8: FurtherValuationMethods AC505

b. Basedonthecustomizingsettingsmade,willthequantitystructuretype

MIXbeusedwhencreatingacostestimateusingcostingvariantPPC1?

a) Menu→Tools→Customizing→IMG→ExecuteProject→SAP

Reference IMG (SPRO)

ImplementationGuideforSAPCustomizing(IMG)→Controlling

→ProductCostControlling→ProductCostPlanning→Selected

FunctionsinMaterialCosting→MixedCosting→DefineQuantity

Structure Types

Inthepop-updialogbox, selectDefineQuantityStructureTypesfor

Mixed Costing.

1. IntheTimefieldforquantitystructuretypeMIX,youcanseethe

time dependency that can be defined.

0 No time-dependency

1 Based on fiscal year

2 Based on period

Timedependency1hasbeensetforquantitystructuretypeMIX.

2. Menu → Tools → Customizing → IMG → Edit Project → SAP

Reference IMG

ImplementationGuideforSAPCustomizing(IMG)→Controlling

→ProductCostControlling→ProductCostPlanning→Selected

FunctionsinMaterialCosting→MixedCosting→DefineCosting

Versions

The table shows that costing type 01 and valuation variant 001 are

assigned toquantitystructuretypeMIX. Costingvariant PPC1uses

costing type 01 and valuation variant 001 The correct Customizing

settings have been made.

2. NowcreateacostestimatewithquantitystructureformaterialN-2110,to

beproducedinplant1100. SelectcostingvariantPPC1andcostingversion

1. Accept the default costing dates.Please Note: If this class is being

taughtinDecember,useDecember1oftheCurrentYearasthevalue

fortheCostingDateFromfield. Ignoreanymessagesthatappearwhile

creating the cost estimate.

a. Whatisthecostinglotsizeandstatusofthecostestimate?

b. Whatisthetotalcostofgoodsmanufacturedfortheacid? Whatquantity

wasprocuredexternallyandhowmucharethecosts? Fromwhichvendor

was the acid purchased? Use the itemization report to determine this

information.

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AC505 Lesson: Mixed Costing

c. Using the explanation facilities in the mixed cost estimate, determine

the process categories that were entered in procurement alternatives for

the current fiscal year.

d. Inthedisplayofmixingratios,determinewhichquantitystructuretype

was used in the current fiscal year?

a) Menu→Accounting→Controlling→ProductCostControlling→

ProductCost Planning→MaterialCosting→CostEstimatewith

Quantity Structure →Create(CK11N)

Enter the following:

Material: N-2110

Plant: 1100

Costing variant: PPC1

Costing version: 1

Accept the default dates. Choose Enter.Confirm any messages by

pressingEnter. Thesystemautomaticallyexecutesthecostestimate.

a. You see the costing lot size in the overview screen (top right of

the screen). It is 10000 G.

Todeterminethestatus, select the Costing data tab. Agreen traffic

lightisdisplayed. ThestatusisCostedwithouterrors.

b. SelecttheCoststab. ThetotalCOGMoftheacidis_______EUR.

To determine the procurement quantity and vendor, display the

itemizationinthelowerpartofthescreen. Thescenarioisasfollows:

9000gofthematerialwasproducedin-house: Productionversion0001

1000 g of the material were procured externally: Vendor 1060

(purchasing organization 1000)

10%ofthetotalquantitywasprocuredexternally. Thematerialcostfor

thisis_____EUR.Theacidwaspurchasedfromvendor1060.

c. Choosethesymboli(InformationonCostEstimate)tonavigateto

theexplanationfacilitiesfor themixingratios.

Two process categories were entered:

BB Purchase order

BF Production

d. ThequantitystructuretypeforthefiscalyearisMIX.

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Unit8: FurtherValuationMethods AC505

3. Gotothemasterdataformixedcostinganddeterminetheprocesscategories

thatcanbeselectedwhenprocurementalternativesaredefined. Usematerial

N-2110, plant1100 to determinethisinformation.

a) Menu →Accounting →Controlling→ Product Cost Controlling

→ProductCostPlanning→MaterialCosting→MasterDatafor

MixedCostEstimate→EditProcurementAlternatives(CK91N)

Material: N-2110

Plant: 1100

Choose the symbol Create.

Thefollowingselectionoptionsareavailablefortheprocesscategory

field:

Purchase order

Production

Subcontracting

Stock transfer

Procurement (changeinvolving stocks)

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AC505 Lesson: Mixed Costing

Lesson Summary

You should now be able to:

• Create procurement alternatives

• Maintain Mixing Ratios

• Execute a mixed cost estimate

• Interpret the resultsof mixed cost estimate

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Unit8: FurtherValuationMethods AC505

Lesson: Special Procurement

Lesson Overview

Thislessondescribesthepurposeandrelevanttypesofspecialprocurement. The

lesson will also describe the phantomassembly.

Lesson Objectives

After completingthislesson, you will beable to:

• Describethepurposeandrelevanttypesofspecialprocurement

• Define Phantom Assembly

Business Example

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

for certain semi-finishedproducts, the in-house manufacturing capacity is not

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. Youneedtounderstandhowspecialprocurementkeysareusedto

define specific procurement processes.

Purpose of Special Procurement

Figure 120: Purpose of Special Procurement

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AC505 Lesson: Special Procurement

Essentially, special procurement describes how amaterial is procured. Thisis

definedinthespecialprocurementkey,whichenablesyoutocontrolamaterial

for the type of procurement selected.

Thespecialprocurementkeycanbeenteredinthematerialmasterrecordinthe

MRP view and/or in the Costing view. The entry in the Costing view has the

higherpriorityinthecostestimate. IfthereisnoentryintheCostingview, the

settingintheMRPviewisused. Ifnot,thesystemproceedsasusual.

Example:

Thereisasalesplantandaproductionplant. Thecostestimateoftheproduction

plantshouldbeusedforthesalesplant. Inthematerialmasterrecordstobecosted

inthesalesplant, setaspecialprocurementkeythat, for example, referstothe

production plant through the stock transfer.

Whenmaterialsaretransferredfromoneplanttoanother,thesystemcanfunction

in the following ways:

• Itcantransferthecostestimatefromthesupplyingplant

• Itcanexplodeandcostthequantitystructure(cross-plant)

• Iftheplantsbelongtodifferentcompanycodesandcross-companycostingis

notenabled,thesystemcancalculateamaterialmasterprice.

Type of Special Procurement

Figure 121: Special Procurement, In-House/External

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Unit8: FurtherValuationMethods AC505

IfthereisnospecialprocurementplannedforamaterialandnovalidBOM,the

systemcreatesarawmaterialcostestimate. Itusesthematerialpriceaccordingto

thevaluationvariantandincludesitinthecostcomponentsplit.

Ensurethattheroutingdataisincludedbyselectingthespecialprocurementkey

In-house production for the material.

Ifaproduct withthespecialprocurement typeExternal procurement iscosted,

thequantitystructureisignored. Valuationisperformedaccordingtothematerial

valuationstrategy, despitethevalidBOM androuting.

Phantom Assembly

Figure 122: Phantom Assembly

Rather than being assembled in their header material, phantom assemblies are

exploded in requirements planning and installed directly in the higher-level

assembly. They areessentially logical groupings of components that facilitate

planning and maintenance of BOMs.

Example:

• ThecostestimateformaterialAshowsthematerialcostsoftheindividual

components of the phantom assembly, rather than the material costs for

the phantom assembly.

• You can maintain phantom assemblies by entering the relevant special

procurementkeyintheMRPscreenoftheassembly.

• Cisonlymanufacturedinexceptionalcasesasareplacementpart.

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AC505 Lesson: Special Procurement

Lesson Summary

You should now be able to:

• Describethepurposeandrelevanttypesofspecialprocurement

• Define Phantom Assembly

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Unit8: FurtherValuationMethods AC505

Lesson: Subcontracting and External Processing

Lesson Overview

This lesson describes the difference between sub-contracting and external

processing. Itexplainshowtoimplementcontrolonsub-contractinganddescribes

themasterdataforexternalprocessingandvaluatingexternalprocessing.

Lesson Objectives

After completingthislesson, you will beable to:

• Explainthedifferencebetweensub-contractingandexternalprocessing

• Implement control on sub-contracting

• Describe the master data for external processing and valuating external

processing

Business Example

Your company frequently experiences capacity bottlenecks in the casing

production area. Capacity cannot be increased at short notice. Consequently,

management decides to hire a subcontractor to produce this assembly. A

subcontractor who meetsthetechnicalrequirementsof the job isfound. There

arehighqualitystandardsforthecomponentsoftheassembly(slug,flatgasket,

andhexagonheadscrew). Tomaintainthesehighstandards,managementdecides

to supply the subcontractor with these components. It is your task to cost the

sub-contracting work.

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AC505 Lesson: Subcontracting and External Processing

Difference Between Sub-contracting and External

Processing

Figure123: DifferenceBetweenSub-contractingandExternalProcessing

Example–Subcontracting: Bottlenecksoftenoccurintheturnerysectionofthe

pumpmanufacturingplant. Consequently,youhireasubcontractorwhohasthe

necessarytechnicalcapabilitiestoproduceshaft100-300for$100perpiece. You

provideblank100-310forthesubcontractor, becauseyouneedtocomplywith

strict quality controls for the raw material.

Example–ExternalProcessing: Inmetalproduction,particularlyturningand

drilling,thematerialsneedtobedegreasedbeforetheycanbeprocessedfurther.

Thedegreasingofshaft100-300afterthe“turning”operationisallocatedtothe

externalprocessor. Thereasonsforthisarecommercialandenvironmental.

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Unit8: FurtherValuationMethods AC505

Subcontracting

Figure 124: Subcontracting: Business Process

Besides in-house production and external procurement, materials can also be

processedbyasubcontractor. Thistypeofprocessingiscontrolledbyaspecial

procurementkeyinthematerialmasteroftheassembly.

Apurchaserequisitionisgeneratedforsuchanassemblyintheorder. Purchasing

usesthe purchaserequisition tocreatea subcontract order for thevendor. The

purchaseorderspecifieswhichcomponentsoftheassemblyaresenttothevendor.

TheBOMcomponentshavenomaterialprovisionindicator.

Agoodsreceiptisenteredfortheproductproducedbythevendor.

Thecostsfortheassemblyarecalculatedinthematerialcostestimateusing:

• The price agreed with the subcontractor

• Thematerialcostsofcomponentsdeliveredtothesubcontractor

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AC505 Lesson: Subcontracting and External Processing

External Processing

Figure 125: External Processing of Operations

Youcanassignseparateoperationstoanexternalsupplierforprocessing.

When an operation is processed externally, data that is relevant to costing is

maintained directly in the operation. You can use purchasing info records to

maintain the data.

YouusethevaluationvariantinCustomizingtospecifyifcostingusesthepricein

theoperationoroneofthepricesintheassociatedpurchasinginforecord.

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AC505 Lesson: Subcontracting and External Processing

Exercise 13: Subcontracting

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Configurehowsubcontracting iscontrolled

• Describehow subcontracting itemsare valued

• Recognizethedifferencebetweensubcontractingandexternalprocessing

Business Example

Your company frequently experiences capacity bottlenecks in the casing

production area. Because capacity cannot be increased at short notice,

managementhasdecidedtohavethisassemblyproducedbyasubcontractor. A

subcontractor hasalready beenfound whomeetsthetechnical requirementsof

the job. There are high quality standards for the components of the assembly

(slug,flatgasket,hexagonheadscrew). Inordertomaintainthesehighstandards,

managementhasdecidedtosupplythesubcontractorwiththesecomponents. Itis

your task to cost the subcontracting work.

Task 1:

Up to now, all components required to manufacture pump R-F1## have been

producedin-house. Sincetheproductionofthecasing(materialR-B1##)istobe

subcontractedinfuture,thischangemustbereflectedinthematerialmaster.

1. Usingthematerialmasterchangetransaction,gotothematerialmasterfor

assemblyR-B1##inplant1000andselecttheMRP2view. Enterthespecial

procurement key 30 for subcontracting.

2. Save your entry.

Task 2:

Verify howthesubcontracting itemisto bevalued:

1. Verify how the subcontracting item is to be valued. To do this, go to

CustomizingforProductCostPlanninganddisplaythevaluationstrategies

that are used for costing variant PPC1.

2. Whichstrategyhasbeenenteredforthevaluationofsubcontracting?

3. Whatisthesignificanceoftheentryfortheplannedquotaarrangement?

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Unit8: FurtherValuationMethods AC505

Task 3:

Tomaintainqualitystandards,thesubcontractorissuppliedwithallcomponents

needed to produce the casing. Casing R-B1## consists of three material

components: SlugR-T1##,flatgasketR-T2##,andhexagonheadscrewR-T3##.

1. GototheproductionmasterdataandcallupthematerialBOMR-B1##of

usage1inplant1000. Displaythelistofmaterialcomponents. Whichtab

containstheentryforthematerialprovisionindicator?

2. For each component, what entry was made in the Material provision

indicatorfield? Areallcomponentstobesuppliedtothesubcontractor?

Task 4:

Managementhasdecidedtohavethecasingsubcontractedtoavendorwhohas

alreadyundergonestringenttests. Thepricenegotiationswiththisvendorhave

also been completed. Any further subcontractors found who meet the high

standardsofyourcompanywillalsobesubjecttotheseconditions.

1. Go to the purchasing master dataand create a purchasing info record for

material R-B1##. Set the info category indicator Subcontracting. The

subcontractorisvendor100(C.E.B.Berlin),whoisassignedtopurchasing

organization1000inplant1000. AcceptallofthedefaultsfortheGeneral

data.

2. Go toprice maintenancein Purchasing Organization 1. Enter 1 piecefor

the standard quantity and enter 210.00 EUR per piece as the price for

subcontracting.

3. Savethedataandmakeanoteofthenumberofthepurchasinginforecord.

Task 5:

Nowthatyouhavemadeallthesettingsforsubcontracting,youcangotoProduct

CostPlanningtocreateacostestimatefor yourpump.

1. CreateacostestimateformaterialR-F1##withcostingvariantPPC1and

acceptthedefaultdates. Usecostingversion99.

2. WhatistheCOGMofyourpumpbasedonthecostinglotsize?

3. GotothecostestimateformaterialR-B1##. Displaytheitemizationreport

forthecasinganddeterminethecostingitemcategorywhichwasusedfor

the subcontracting service.

4. WhatistheCOGMforthesubcontractedassembly?

5. Save the costing results with all options.

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AC505 Lesson: Subcontracting and External Processing

6. Go to the Information System for Product Cost Planning and select

a comparison report that enables you to compare the materials in the

itemization. Select thereport formaterial R-B1##, costingvariant PPC1.

Compare version 01 with version 99. Enter today’s date for version 01

and the first day of the next month for version 99. Is subcontracting a

cost-effectiveoption? Orshouldmanagementconsiderincreasingin-house

casing production capacity instead?

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Unit8: FurtherValuationMethods AC505

Solution 13: Subcontracting

Task 1:

Up to now, all components required to manufacture pump R-F1## have been

producedin-house. Sincetheproductionofthecasing(materialR-B1##)istobe

subcontractedinfuture,thischangemustbereflectedinthematerialmaster.

1. Usingthematerialmasterchangetransaction,gotothematerialmasterfor

assemblyR-B1##inplant1000andselecttheMRP2view. Enterthespecial

procurement key 30 for subcontracting.

a) Menu→Logistics→MaterialsManagement→MaterialMaster→

Material →Change→Immediately(MM02)

Enter material R-B1##.

Choose Enter.

Select the MRP 2 view.

Choose Enter

Enter plant 1000.

Choose Enter

EnterthefollowingintheProcurementscreenarea:

Special procurement:30(subcontracting)

Choose Enter

Continuepastthewarningmessageregardingtheprocurementtype.

2. Save your entry.

a) Save your entry.

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AC505 Lesson: Subcontracting and External Processing

Task 2:

Verify howthesubcontracting itemisto bevalued:

1. Verify how the subcontracting item is to be valued. To do this, go to

CustomizingforProductCostPlanninganddisplaythevaluationstrategies

that are used for costing variant PPC1.

a) Menu → Tools → Customizing → IMG → Edit Project → SAP

Reference IMG (SPRO)

Controlling→ProductCostControlling→ProductCostPlanning

→MaterialCostEstimatewithQuantityStructure→DefineCosting

Variants

Double-click on costing variant PPC1. Then double-click on the

valuationvariant. SelecttheSubcontractingtab.

2. Whichstrategyhasbeenenteredforthevaluationofsubcontracting?

a) For the valuation of subcontracting, the net quotation price has the

highest priority.

3. Whatisthesignificanceoftheentryfortheplannedquotaarrangement?

a) If quota arrangements have been entered for multiple vendors for

a subcontracting item, the system uses the vendor with the highest

planned quota.

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Unit8: FurtherValuationMethods AC505

Task 3:

Tomaintainqualitystandards,thesubcontractorissuppliedwithallcomponents

needed to produce the casing. Casing R-B1## consists of three material

components: SlugR-T1##,flatgasketR-T2##,andhexagonheadscrewR-T3##.

1. GototheproductionmasterdataandcallupthematerialBOMR-B1##of

usage1inplant1000. Displaythelistofmaterialcomponents. Whichtab

containstheentryforthematerialprovisionindicator?

a) Menu→Logistics→Production→MasterData→BillsofMaterial

→BillofMaterial→MaterialBOM→Display(CS03)

Enter the following:

Material: R-B1##

Plant: 1000

Usage: 1

Choose Enter.

You can find the entry for the materials provision indicator in the

Status/longtexttabforthecostingiteminquestion.

Youaccessthistabbyplacingyourcursorontheiteminthelistand

double-clicking. SelectthetabStatus/longtext.

2. For each component, what entry was made in the Material provision

indicatorfield? Areallcomponentstobesuppliedtothesubcontractor?

a) NoentryhasbeenmadeintheMat. prov. ind. fieldforanyofthethree

components (R-T1##, R-T2## and R-T3##). This means that your

companyissupplyingthecomponentstothesubcontractor.

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AC505 Lesson: Subcontracting and External Processing

Task 4:

Managementhasdecidedtohavethecasingsubcontractedtoavendorwhohas

alreadyundergonestringenttests. Thepricenegotiationswiththisvendorhave

also been completed. Any further subcontractors found who meet the high

standardsofyourcompanywillalsobesubjecttotheseconditions.

1. Go to the purchasing master dataand create a purchasinginfo recordfor

material R-B1##. Set the info category indicator Subcontracting. The

subcontractorisvendor100(C.E.B.Berlin),whoisassignedtopurchasing

organization1000inplant1000. AcceptallofthedefaultsfortheGeneral

data.

a) Menu → Logistics → Materials Management → Purchasing →

MasterData→InfoRecord→Create(ME11)

Enter the following:

Vendor: 100

Material: R-B1##

Purchasing organization: 1000

Plant: 1000

Info category: Subcontracting

Choose Enter.

2. Go toprice maintenancein Purchasing Organization 1. Enter 1 piece for

the standard quantity and enter 210.00 EUR per piece as the price for

subcontracting.

a) Choose the Purch. org. data 1 button.

Enter1forthestandardquantity. Enter210.00EURforthenetprice.

3. Savethedataandmakeanoteofthenumberofthepurchasinginforecord.

a) Thenumberofthepurchasinginforecordis530000####.

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Unit8: FurtherValuationMethods AC505

Task 5:

Nowthatyouhavemadeallthesettingsforsubcontracting,youcangotoProduct

CostPlanningtocreateacostestimatefor yourpump.

1. CreateacostestimateformaterialR-F1##withcostingvariantPPC1and

acceptthedefaultdates. Usecostingversion99.

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: 99

GototheDatestabandacceptthedefaultvalues.

ChooseEnter. Thesystemexecutesthecostestimateautomatically.

2. WhatistheCOGMofyourpumpbasedonthecostinglotsize?

a) Basedonacostinglotsizeof100,theCOGMforthepumpisEUR.

3. GotothecostestimateformaterialR-B1##. Displaytheitemizationreport

forthecasinganddeterminethecostingitemcategorywhichwasusedfor

the subcontracting service.

a) Double-clickonthecasingiteminthecostingstructure. Then,display

theitemizationreportinthelowerscreenarea.

4. WhatistheCOGMforthesubcontractedassembly?

a) TheCOGMofthesubcontractedassemblyisEUR.

5. Save the costing results with all options.

a) Save thecosting results with all options.

6. Go to the Information System for Product Cost Planning and select

a comparison report that enables you to compare the materials in the

itemization. Select thereport for material R-B1##, costingvariant PPC1.

Compare version 01 with version 99. Enter today’s date for version 01

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AC505 Lesson: Subcontracting and External Processing

and the first day of the next month for version 99. Is subcontracting a

cost-effectiveoption? Orshouldmanagementconsiderincreasingin-house

casing production capacity instead?

a) Menu →Accounting →Controlling →Product Cost Controlling

→ Product Cost Planning → Information System → Object

Comparisons→ForMaterial→MaterialvsMaterial→Itemization

(CK79_99)

Make the following settings:

Report object 1.

Material: R-B1##

Plant: 1000

Costing variant: PPC1

Costing version: 1

Costing date: Today's date

Report object 2

Material: R-B1##

Plant: 1000

Costing variant: PPC1

Costing version: 99

Costingdate: 1st day of following month

Costcomponentview: Cost of goods manufactured

Execute the report.

Thecostsforthepumpwiththesubcontractedcasingarehigherthan

thoseforthecompletepumpproducedin-house. Therefore,ifacheaper

vendorcannotbefound, managementshouldconsiderincreasingthe

company’scapacityintheareaofcasingproduction.

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Lesson Summary

You should now be able to:

• Explainthedifferencebetweensub-contractingandexternalprocessing

• Implement control on sub-contracting

• Describe the master data for external processing and valuating external

processing

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AC505 Lesson: Raw Material Costing

Lesson: Raw Material Costing

Lesson Overview

Thislessondescribesthedatainapurchasinginforecordandexplainshowthe

valuationstrategyaccessesdatainpurchasinginforecords. Italsoexplainshowto

distinguishbetweenprocurementcostsandhowtodeterminethevendor.

Lesson Objectives

After completingthislesson, youwillbeable to:

• AccessthePurchasingdataforrawmaterialcosting

• Use cost components to distinguish between different elements of the

procurement costs for purchasing

Business Example

Yourplanningdepartmentasksforadetailedcostestimateforpurchasedmaterials

withtheabilitytoidentifythevariouscostfactorsofapurchasedmaterialthrough

the cost component split. You will create arawmaterial cost estimateto meet

this requirement.

Purchasing Info Record and Costing Variant

Figure 126: Purchasing Info Record

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Unit8: FurtherValuationMethods AC505

Purchasinginforecordsareusedtorecordpurchasinginformationaboutmaterials

and vendors (either manually or automatically). The following data can be

accessed for material costing purposes:

• Prices from the info record

• Pricesfromthelastpurchaseorderenteredintheinforecord

• Conditions from the info record

• Conditionsfromthelastpurchaseorderenteredintheinforecord

What do the prices represent?

• Netprice=Grossprice-discount+purchasingoverhead

• Effectiveprice=Netprice-cashdiscount+deliverycosts

Formoreinformationaboutpurchasinginforecords,seetheSAPLibraryunder

Materials Management.

Figure 127: Costing Variant

In the main planning strategy, specify that information from purchasing info

records should be accessed.

Youcanuseamaximumofthreeoptionsinastrategyforpurchasinginforecords

to specify howthesystemshouldsearchfor aprice.

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AC505 Lesson: Raw Material Costing

Figure 128: Which Price?

In the main planning strategy, specify that information from purchasing info

records should be accessed.

Youcan thenuseamaximum of threeoptionsinastrategyforpurchasinginfo

recordstospecifyhowthesystemshouldsearchforaprice.

You can find quotation prices and/or quotation conditions directly in the

purchasing info record.

Purchase order prices and/or conditions are derived from the purchase order

assigned in the info record.

Distinguishing Between Procurement Costs

Figure 129: Distinguishing Between Procurement Costs

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Unit8: FurtherValuationMethods AC505

InCustomizingforthecostingvariant,youcanassignaseparateoverheadcosting

sheet for the raw material cost estimate.

The conditions inthe purchasing inforecord contain procurement information

that can be used in material costing:

• Intheitemizationforrawmaterialsandpurchasedparts.

• Inspecificcostcomponentsofthecostcomponentstructure.

Note: Overhead costs should go into cost components that are

non-stock-related,becausetheoverheadcostingsheetcannotbeusedwith

thepurchasingprocess. Systematicpricedifferencesandpostingsoccur

forprocurementbecausethisoverheadcannotbeallocatedsimilarlywhen

postinggoodsreceiptsandinvoices(actuals)asinplanneddata.

Figure 130: Conditions in Material Costing

Two-levelassignmentenablesyoutomakeadifferentiationonlyintheitemization.

The system creates an itemization row under the same cost element for each

assigned origin group.

When you assign the cost component structure, you can transfer these origin

groups in separate cost components.

Recommendation: Whenyouuseconditiontypesinmaterialcosting,youneedto

liaise closely with purchasing.

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AC505 Lesson: Raw Material Costing

Determining the Vendor

Figure 131: Determining the Vendor I

There can be more than one vendor for a sub-contracted assembly or raw

material/purchased material.

Incosting,astrategysequenceisusedtoselectavendororpurchasinginforecord.

Theselectioncriteriaareasfollows(intheorderspecified):

• Quota arrangement for material.

• Source list for material.

• Purchasing info records.

• Prices of vendors.

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Figure 132: Determining the Vendor II

Thesystemfirstsearchesforaquotaarrangement. Ifaquotaarrangementexists,

thesystemdeterminesifpermittedvendorsexist. Iftheyexist, thevendorwith

the highest planned quota is selected.

Ifaquotaarrangementorpermittedvendorcannotbefound,thesystemsearches

forasourcelistforthematerial. Ifoneexists,thevendorindicatedasthefixed

supplysourceisused. Ifthereisnosuchvendor,thesystemchecksinCustomizing

toseeifaregularvendorwasdefinedattheplantlevel. Ifonehasbeendefined,

thesystemsearchesthevendorsinthesourcelist. Ifthereisnoregularvendor,the

cheapest vendor in the source list is used.

Datafortheregularvendorismaintainedinthepurchasinginforecord.

Ifthesearch inthesourcelistalsoyieldsno results, thesystemdeterminesif a

regularvendorwasdefinedattheplantlevelinCustomizing. Ifonewasdefined,

the system searches for a regular vendor in the list of all existing vendors. If

there is no regular vendor, the system uses the cheapest of all the vendors to

determine a price.

Afterthevendorisdetermined,thesystemusesthevaluationvarianttoselecta

price from the purchasing info record.

Formoreinformationaboutrawmaterialcosting,seetheProductCostPlanning

section in the SAP Library.

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AC505 Lesson: Raw Material Costing

Exercise 14: Raw Material Costing

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create a raw material cost estimate

• Maintainthevaluationstrategytoselectpriceinformationfromapurchasing

info record

• Maintain the configuration settings to assign delivery costs to a separate

cost component

Business Example

Theplanningdepartmentasksforadetailedcostestimateforpurchasedmaterials

withtheabilitytoidentifythevariouscostfactorsofapurchasedmaterialusing

thecostcomponentsplit. Youneedtocreatearawmaterialcostestimatetomeet

this requirement.

Task 1:

Toprovideamoredetailedcostcomponentsplit,youneedtousethefeaturesof

RawMaterialCostingtodistinguishthevariousconditionsofprocurementcosts.

Thepurchasingdepartmentnegotiatedapurchasepricefor materialR-T2##. It

also negotiated afreight cost of 5% per one unit.

1. CreateapurchasinginforecordformaterialR-T2##. Thevendoris1000and

isassigned topurchasingorganization1000inplant 1000. Acceptallthe

defaults for the General data.

2. GotopricemaintenanceinPurchasingOrganization1. Enter1pieceasthe

standardquantityandenter20.00EURperpieceasthenetprice.

3. Enter the freight condition FRA1 of 5%.

4. What is the effective price?

5. Savethedataandmakeanoteofthenumberofthepurchasinginforecord.

Task 2:

Displaythecustomizingtablesforrawmaterialcosting.

Select SAP Reference IMG

1. Displaythevaluationstrategyforthevaluationvariant001. Whatisthefirst

sub-strategytodeterminethepurchasinginforecordprice?

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Unit8: FurtherValuationMethods AC505

2. Display the assignment of freight conditions to cost components. What

origingroupistheconditiontypeFRA1assignedtoforvaluationview0,

valuation variant 001, Controlling area 1000, Company code 1000, and

valuation area 1000?

3. DisplaytheassignmentoforigingroupFRA1tothecostcomponentlayout

01. TowhichcostcomponentistheorigingroupFRA1assigned? Whatisthe

advantageofassigningthepricingconditionstovariouscostcomponents?

Task 3:

Createa cost estimate for product R-T2##. Select costing variant PPC1, plant

1000,costinglotsize100pieces,andcostingversion4. Acceptthedefaultdates.

Enter the following:

Material: R-T2##

Plant: 1000

Costing variant: PPC1

Costing version: 4

Costing lot size: 100

Accept the default dates by selectingEnter.

ChooseEnter. Thesystemautomaticallyexecutesthecostestimate.

1. Whatis the error statusof your cost estimate?

2. ThecostingresultofR-T2##isshownintheitemizationreport. Whatitems

are included in the itemization?

3. Display the cost component report. To which cost components have the

purchasepriceand freightcostbeenassigned?

4. Save the result.

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AC505 Lesson: Raw Material Costing

Solution 14: Raw Material Costing

Task 1:

Toprovideamoredetailedcostcomponentsplit,youneedtousethefeaturesof

RawMaterialCostingtodistinguishthevariousconditionsofprocurementcosts.

Thepurchasingdepartmentnegotiatedapurchasepricefor materialR-T2##. It

also negotiated afreight cost of 5% per one unit.

1. CreateapurchasinginforecordformaterialR-T2##. Thevendoris1000and

isassigned topurchasingorganization1000inplant 1000. Acceptallthe

defaults for the General data.

a) Menu → Logistics → Materials Management → Purchasing →

MasterData→InfoRecord→Create(ME11)

Enter the following:

Vendor: 1000

Material: R-T2##

Purchasing Org: 1000

Plant: 1000

Info Category: Standard

Choose Enter.

2. GotopricemaintenanceinPurchasingOrganization1. Enter1pieceasthe

standardquantityandenter20.00EURperpieceasthenetprice.

a) Choose the Purch. org. data 1 button.

Enter 1 as the standard quantity.

Enter 20.00 EUR as the net price.

3. Enter the freight condition FRA1 of 5%.

a) Choose conditions.

Enter condition type FRA1.

Enter an amount of 5%.

Clickthegreenarrowtogoback onescreen.

4. What is the effective price?

a) TheeffectivepriceisdisplayedatthebottomofthePurch. org. data

1screen. Theeffective priceis21.00EUR.

Continued on next page

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Unit8: FurtherValuationMethods AC505

5. Savethedataandmakeanoteofthenumberofthepurchasinginforecord.

a) Thenumberofthepurchasinginforecordis530000####.

Task 2:

Displaythecustomizingtablesforrawmaterialcosting.

Select SAP Reference IMG

1. Displaythevaluationstrategyforthevaluationvariant001. Whatisthefirst

sub-strategytodeterminethepurchasinginforecordprice?

a) FromtheIMGnodeMaterialCostEstimatewithQuantityStructure

CostingVariantComponents→DefineValuationVariants

Select Valuation Variant 001.

ThefirstpriorityistheQuotationPriceviaConditionTable.

2. Display the assignment of freight conditions to cost components. What

origingroupistheconditiontypeFRA1assignedtoforvaluationview0,

valuation variant 001, Controlling area 1000, Company code 1000, and

valuation area 1000?

a) Select Delivery Costs in the Material Valuation tabbed page of

valuation variant 001.

TheconditiontypeFRA1isassignedtotheorigingroupFRA1.

3. DisplaytheassignmentoforigingroupFRA1tothecostcomponentlayout

01. TowhichcostcomponentistheorigingroupFRA1assigned? Whatisthe

advantageofassigningthepricingconditionstovariouscostcomponents?

a) From theIMGnode Product Cost Planning

Basic Settings for Material Costing → Define Cost Component

Structure

Select Cost Component Structure 01.

Double click on the dialog Assignment: Cost Component – Cost

Element Interval

Origin group FRA1 is assigned to Cost Component 25, Freight

Costs. Theadvantageofassigningpricingconditionstovariouscost

components is that the cost component split can reflect the various

factorsof raw material procurement costs.

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AC505 Lesson: Raw Material Costing

Task 3:

Createa cost estimate for product R-T2##. Select costing variant PPC1, plant

1000,costinglotsize100pieces,andcostingversion4. Acceptthedefaultdates.

Enter the following:

Material: R-T2##

Plant: 1000

Costing variant: PPC1

Costing version: 4

Costing lot size: 100

Accept the default dates by selectingEnter.

ChooseEnter. Thesystemautomaticallyexecutesthecostestimate.

1. What isthe error statusof your cost estimate?

a) SelecttheCostingdatatab. ThestatusshouldbeCostedwithouterrors.

2. ThecostingresultofR-T2##isshownintheitemizationreport. Whatitems

are included in the itemization?

a) Theitemizationreportincludestwoentries,oneforthepurchaseprice

of20EURperpiece,andaseconditemforthefreightcostof5%.

3. Display the cost component report. To which cost components have the

purchasepriceand freightcost been assigned?

a) Click the Cost Component report icon.

Thecostcomponent010,RawMaterialsincludesthepurchasecostof

20EURperpiece. Thecostcomponent025,FreightCostsincludesthe

freight condition of 5% per piece.

4. Save the result.

a) Savethecostestimatewithalloptionsselected.

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Unit8: FurtherValuationMethods AC505

Lesson Summary

You should now be able to:

• AccessthePurchasingdataforrawmaterialcosting

• Use cost components to distinguish between different elements of the

procurement costs for purchasing

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AC505 Lesson: Scrap

Lesson: Scrap

Lesson Overview

This lesson explains how to distinguish between various scrap categories and

describes how they affect the cost of materials and production activities. It

explains how to maintain the scrap rate for an assembly. It also explains how

toexecuteacostestimatethatincludesassemblyscrapandcomparetheresults

of two cost estimates.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Distinguishbetweenthedifferentscrapcategoriesandhowtheyaffectthe

cost of the materials andproductionactivities

• Maintain the scrap rate for an assembly

• Executeacostestimatethatincludesassemblyscrap

• Compare the results of two cost estimates

Business Example

In a few manufacturing processes, scrap is an unavoidable event that must be

consideredduringplanning. Inordertocreateastandardcostfortheseproducts

that includes the scrap value, you need to maintain planned scrap rates in the

appropriate master data and include these planned scrap costs in the product

standard. Sinceyourcorporationwillneedtousetheseplannedscrapfields,you

havedecidedtotestsomeofthesescrapfieldsandreviewtheiraffectonthecost

estimates.

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Unit8: FurtherValuationMethods AC505

Scrap Categories

Figure 133: Examples: Planned Scrap

Planned scrap is considered unavoidable scrap and is included in inventory

valuation.

Assemblyscrap: Basedontheassemblyscrap,thesystemincreasesthequantity

to beproduced by thescrap quantity calculated.

Example: Assumethatthequantity to beproducedis200units. If youspecify

assembly scrap as 10%, the scrap quantity is 20 units. The actual quantity

produced is then 220 units. The system increases the lot size and the quantity

of input materials.

Component scrap: Component scrap is used in MRP to determine the input

quantitiesofcomponents. WhentheBOMisexploded,thesystemincreasesthe

inputquantitiesofcomponentsbythescrapquantitycalculated.

Example:

• Input quantity: 200 units

• Component scrap: 10%

• Scrap quantity: 20 units

• Quantity used: 220 units

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AC505 Lesson: Scrap

Figure 134: Scrap Categories and their Effects

Operationscrap: Percentageofscrapthatoccursfortheoperation. Thisscrap

resultsinadropinthequantityofthenextoperation,becausethequantitytobe

processedisreducedbythescrap. Thereductioninquantityistakenintoaccount

in scheduling and the cost estimate.

ComponentscrapintheBOM:IfcomponentscrapwasenteredintheBOM,the

specifiedvalueapplies. Ifnot,thevalueinthematerialmasterrecordapplies.

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Planned Scrap and Itemization

Figure 135: Planned Scrap on the Output Side

Itisimportanttounderstandthedifferencebetweenassemblyscrapandoperation

scrap.

Operationscrapreferstolossesthat occurat individualworklevels. Assembly

scrapisrequiredinMRPtoincreasethestartingquantitysothattherequiredyield

isoutputdespitelossesresultingfromsub-standardassemblies.

Figure 136: Updating Assembly Scrap

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AC505 Lesson: Scrap

Thereisonlyonefieldin thematerial master for assembly scrap. Youneed to

choosearoutingusingwhichyouwillupdatetheassemblyscrap.

Figure 137: Planned Scrap in the Itemization

Figure 138: Scrap in Detail

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Figure 139: Itemization Without Scrap

Figure 140: Component Scrap

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