AC505_EN_Col92_FV_Part_A4 (第9页) | ERP软件技术分享

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AC505 Lesson: Scrap

Figure 141: Itemization with Component Scrap

Figure 142: AssemblyandOperation Scrap in the Routing

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Unit8: FurtherValuationMethods AC505

Figure143: ItemizationwithAssemblyand Operation Scrap

Figure144: AssemblyandOperationScrapintheRoutingandBOM

Indicator: Net scrap

If this indicator is turned on, it specifies that the scrap of the component is

calculated based on the net input quantity of the assembly (the input quantity

without assembly scrapfromthematerial master).

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AC505 Lesson: Scrap

Procedure:

• Youneedtoturnonthisindicatortoexcludetheassemblyscrap.

• Ifyouenteroperationscrap,youneedtoturnonthisindicator.

• Ifyoumakeonlyoneentryforcomponentscrap, youcansettheindicator

so that the system calculates scrap based on the net input quantity of the

assembly.

Figure145: Itemizationwith AssemblyandOperation ScrapintheRouting

and BOM

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Unit8: FurtherValuationMethods AC505

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AC505 Lesson: Scrap

Exercise 15: Scrap Categories and their

Effect

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Knowhowtomaintainthescraprateforspecificscrapcategories

• Createacostestimatethatincludesassemblyscrapandunderstandhowthe

planned scrap rate affects costing results

• Usethereportingfunctionalitytoreviewplannedscrapcosts

Business Example

In some manufacturing processes, scrap is an unavoidable event that must

be considered during planning. To create a standard cost for these products

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. You decide to test a few scrap fields and review their effect on cost

estimates,becausethecompanywillneedtousetheseplannedscrapfields.

Task:

ProductionPlanningprovidestheplannedscrapratefortheassemblyofproduct

R-B1##. Thisscrapoccursatthecompletionoftheassemblyprocesssothatthe

yieldoftheproductionprocessis5%lessthantheoptimum.

1. Toensurethatthisplannedscraprateisaccuratelyreflectedinthestandard

for R-B1##, you need to maintain the assembly scrap field in material

R-B1##. Enterthe5%plannedscraprateintheassemblyscrapfieldinthe

MRP1viewof thematerialmasterforplant1000.

2. Create a new cost estimate for R-B1## using costing variant PPC1, but

change the version indicator to 3. This enables you to compare the new

costestimatethatincludesplannedscrapwiththecostestimatethatdidnot

includeplannedscrapcreatedearlier(thepreviouscostestimatewasstored

as version 1). Save this cost estimate.

3. To easily view the impact of the planned scrap rate, use the information

systemtoexecuteacomparisonreportformaterialR-B1##,costingvariant

PPC1, and compare version 1 to version 3. What total value impact did

the planned scrap ratehave on the cost estimate for R-B1##? Use a cost

base of 10.

4. In the report, change the layout to include the scrap quantity and scrap

valuecolumns. WhatadditionalcomponentquantitiesofmaterialsR-T1##,

R-T2##,andR-T3##arerequiredasaresultoftheincreasedscraprate?

Continued on next page

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Unit8: FurtherValuationMethods AC505

R-T1##

R-T2##

R-T3##

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AC505 Lesson: Scrap

Solution 15: Scrap Categories and their

Effect

Task:

ProductionPlanningprovidestheplannedscrapratefortheassemblyofproduct

R-B1##. Thisscrapoccursatthecompletionoftheassemblyprocesssothatthe

yieldoftheproductionprocessis5%lessthantheoptimum.

1. Toensurethatthisplannedscraprateisaccuratelyreflectedinthestandard

for R-B1##, you need to maintain the assembly scrap field in material

R-B1##. Enterthe5%plannedscraprateintheassemblyscrapfieldinthe

MRP1viewof thematerialmasterforplant1000.

a) Logistics→MaterialsManagement→MaterialMaster→Material

→ Change → Immediately (MM02)

Enter material R-B1##.

Choose Enter.

Select MRP 1.

Choose Enter.

Enter plant 1000.

Choose Enter.

Enter 5 in the Assembly scrap field.

Save the change.

Continued on next page

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Unit8: FurtherValuationMethods AC505

2. Create a new cost estimate for R-B1## using costing variant PPC1, but

change the version indicator to 3. This enables you to compare the new

costestimatethatincludesplannedscrapwiththecostestimatethatdidnot

includeplannedscrapcreatedearlier(thepreviouscostestimatewasstored

as version 1). Save this cost estimate.

a) Accounting→Controlling→ProductCostControlling→Product

CostPlanning→MaterialCosting→CostEstimatewithQuantity

Structure → Create (CK11N)

Enter material: R-B1##

Plant: 1000

Costing Variant: PPC1

Change the version to 3.

Choose Enter.

Accept the default costing dates.

Choose Enter.

Save.

3. To easily view the impact of the planned scrap rate, use the information

systemtoexecuteacomparisonreportformaterialR-B1##,costingvariant

PPC1, and compare version 1 to version 3. What total value impact did

the planned scrap rate have on the cost estimatefor R-B1##? Use a cost

base of 10.

a) Accounting→Controlling→ProductCostControlling→Product

CostPlanning→InformationSystem→ObjectComparisons→For

Material→Materialvs. Material→Itemization(CK79_99)

Forbothobjects,enterR-B1##,plant1000,plantPPC1. Entercosting

version 3 in the first column and version 1 in the second column.

Changethecostingdatetothefirstdayofthenextperiod.

Execute.

Thecostoftheassemblywashigherforversion3.

4. In the report, change the layout to include the scrap quantity and scrap

valuecolumns. WhatadditionalcomponentquantitiesofmaterialsR-T1##,

R-T2##,andR-T3##arerequiredasaresultoftheincreasedscraprate?

R-T1##

R-T2##

Continued on next page

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AC505 Lesson: Scrap

R-T3##

a) Choose Select Layout.

Choose 1SAP04.

Choose Change Layout.

SortthecolumnsalphabeticallybyselectingtheColumnNameheader.

SelectthecolumnsScrapQty1,ScrapQty2,ScrapValue1,andScrap

Value 2.

Choose Show selected fields.

Choose Transfer (Enter).

The scrap quantities and values are now displayed in the columns

furthest to the right.

R-T1## 5

R-T1## 40

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Unit8: FurtherValuationMethods AC505

Lesson Summary

You should now be able to:

• Distinguishbetweenthedifferentscrapcategoriesandhowtheyaffectthe

cost of thematerialsand productionactivities

• Maintain the scrap rate for an assembly

• Executeacostestimatethatincludesassemblyscrap

• Compare theresults of two cost estimates

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AC505 Lesson: Variant Configuration

Lesson: Variant Configuration

Lesson Overview

This lesson describes variant configuration and explains how products with

muliplevariantsarerepresented byconfigurablematerials. It also explainsthe

costing of configured materials.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Describe variant configuration

• Executeacostestimateforaconfigured material

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. Youalsoneedtounderstandthebusinessuseofavariantconfigurable

product-theproductissoldunderoneproductcode,whichisthematerialmaster

number.

Variant Configuration

Figure 146: Configuration: Variant Options

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Unit8: FurtherValuationMethods AC505

The above figure shows an example of a product with multiple variants.

CharacteristicsthataffectthecompositionoftheProductaredisplayed. Themore

suchcharacteristicsthereareforaproduct,themoredifficultitistocreatevariants.

Whenaproducthasmanyvariants,thereareusuallydependenciesbetweenthe

product'scharacteristicvalues. Often,notallcombinationsofcharacteristicsthat

are theoretically possible are permitted. There can be two reasons for this, as

follows: Somecombinationsarenot technically possible. Forexample, not all

typesof harddisk canbecombined with all types of hard diskcontrollers. Or,

somecombinationsmaynotbedesirablefromasalespointofview.

The complexity of a product is reflected in configuration tasks in sales and

production. Companies that sell or produce products with variants should,

however,performtheseconfigurationtasksasefficientlyandquicklyaspossible.

Figure 147: Variant Configuration - Concepts I

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AC505 Lesson: Variant Configuration

Figure 148: Variant Configuration - Concepts II

Productswithmultiplevariantsarerepresentedbyconfigurablematerials.

A configured material is assigned to one or more classes for which SAP's

classificationsystemisused. Aclasscancontaincharacteristicsthat,inturn,have

arangeofcharacteristicvalues. Youcandescribetheattributesofaconfigurable

productusinguser-definablecharacteristicsandcharacteristicvalues. Thematerial

isconfiguredfromtheselectionofcharacteristicsandvalues.

Usingobjectdependencies,thesystemconnectstheselectedcharacteristicvalues

tothecomponentsrequiredtoproducethevariant. ThenecessaryBOMcanbe

created from the entriesfor thePC equipment.

• You can also insert object dependencies that enable theselection of only

valid combinations of characteristics. This enables you to display the

dependenciesbetweencharacteristicsandcharacteristicvalues.

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Unit8: FurtherValuationMethods AC505

Figure 149: Costing Configured Materials

RatherthancreatingaseparateBOMforeachproductcharacteristic,components

areenteredinasuperBOM,whichcontainscomponentsthatoccurinallproduct

characteristicsand othersthat dependon the specific attribute. Theconditions

underwhichcomponentscanbeselectedaredefinedbyobjectdependencies.

Tomanufacturevariousvariantsof theconfigurableproduct, asuper routingis

required. AswiththeBOM,operationsthatcanbeselectedareselectedthrougha

concretecharacteristicvalue(suchasEngine1600).

Youcancostandsaveeachcharacteristicoftheconfigurablematerialbycreating

your own configured materials that specify the configurable product. In the

configuredproduct,theconfigurationisenteredusingwhichthesuperBOMand

task list are exploded.

Consequently,youcancoststandardconfigurationsofthePC.

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AC505 Lesson: Variant Configuration

Lesson Summary

You should now be able to:

• Describe variant configuration

• Executeacostestimateforaconfigured material

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UnitSummary AC505

Unit Summary

You should now be able to:

• Create procurement alternatives

• Maintain Mixing Ratios

• Execute a mixed cost estimate

• Interpret theresultsof 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 thematerialsand productionactivities

• Maintain the scrap rate for an assembly

• Executeacostestimatethatincludesassemblyscrap

• Compare theresults of two cost estimates

• Describe variant configuration

• Executeacostestimatefor aconfiguredmaterial

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AC505 Test Your Knowledge

Test Your Knowledge

1. In the object list, multi-level BOM and

, you can include the

mixed costingor procurement alternative characteristicsinyour personal

display variants.

Fillintheblankstocompletethesentence.

2. Forwhatperiodoftimecanmixingratiosbedefined?

3. The special procurement key can determined that one plant transfers

inventory to another plant.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

4. Howdo youmaintaintheequivalencenumbers?

5. Howisthecostcomponentsplitforamixedcostestimategenerated?

6. Thespecialprocurementkeycanbeenteredinthematerialmasterrecordin

theMRPviewand/or the view.

Fillintheblankstocompletethesentence.

7. Ratherthanbeingassembledintheirheadermaterial,phantomassemblies

are exploded in requirements planning and installed directly in the

assembly.

Fillintheblankstocompletethesentence.

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TestYourKnowledge AC505

8. Explain theuseof thespecialprocurementkey.

9. Inexternalprocessing,thematerialisprocessedexternallyandcompleted

in-house.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

10. Describetheuseof subcontractor processing.

11. What is the purpose of valuation variant with regard to valuing external

operations?

12. Identifythedatathatcanbeaccessedformaterialcostingpurposes.

13. Wherecanyoufindquotationpricesand/orquotationconditions?

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AC505 Test Your Knowledge

14. Howcanyouuseprocurementinformationinmaterialcosting?

15. Which of the following statements istrue?

Choosethecorrectanswer(s).

□ A Componentscrapincreasesrequiredquantityofacomponent.

□ B Assemblyscrapincreasesrequiredquantityofallcomponents.

□ C Operationscrapreducesoverplanningthroughcomponentscrap.

□ D Operation scrap reduces operation quantity of subsequent

operations.

16. Companies that sell or produce products with variants should perform

configurationtasksasefficientlyandquicklyaspossible.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

17. The containscomponentsthatoccurinallproduct

charactreisticsandothersthatdependontheparticularattribute.

Fillintheblankstocompletethesentence.

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TestYourKnowledge AC505

Answers

1. Intheobjectlist,multi-levelBOManditemizationreports,youcaninclude

themixedcostingorprocurementalternativecharacteristicsinyourpersonal

display variants.

Answer: itemization reports

2. Forwhatperiodoftimecanmixingratiosbedefined?

Answer: You use the quantity structure type to manage mixing ratios.

For each quantity structure type, you can specify if mixing ratios can be

maintainedperfiscalyear,perperiod,orwithoutreferencetoaperiod.

3. The special procurement key can determined that one plant transfers

inventory to another plant.

Answer: True

The special procurement key can define the supplying plant in a stock

transfer situation.

4. Howdoyoumaintaintheequivalencenumbers?

Answer: Youmaintainequivalencenumbersin%ornumericalformatfor

eachprocurementalternative. Forexample,ifyouturnedonthe100%check

indicator in the quantity structure type, the equivalence numbers should

total 100.

5. Howisthecostcomponentsplitforamixedcostestimategenerated?

Answer: When a material cost estimate is executed, the system first

determinestheprocurementalternativesfromthequantitystructuretypeand

coststhemindividually,generatingacostcomponentsplitanditemization

for each alternative.

6. Thespecialprocurementkeycanbeenteredinthematerialmasterrecordin

the MRP view and/or the Costing view.

Answer: Costing

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AC505 Test Your Knowledge

7. Ratherthanbeingassembledintheirheadermaterial,phantomassemblies

are exploded in requirements planning and installed directly in the

higher-level assembly.

Answer: higher-level

8. Explain theuseof the specialprocurement key.

Answer: You can ensure that the routing data is included by selecting

the special procurement key In-house production for the material. If a

productwiththespecialprocurementtypeExternalprocurementiscosted,

thequantitystructureisignored. Valuationisperformed accordingtothe

materialvaluationstrategy,despitethevalidBOMandrouting.

9. Inexternalprocessing,thematerialisprocessedexternallyandcompleted

in-house.

Answer: True

The external processor performs only a process step. The material is

processedexternally andcompleted in-house.

10. Describetheuseof subcontractor processing.

Answer: Subcontractinginvolvessendingcomponentmaterialstoavendor

whousesthosecomponentstoproduceanothermaterialmasteritem. The

supplier thenshipsthecompletedassembly itemsto you, and the system

recordstheusageof thecomponentmaterials.

11. What is the purpose of valuation variant with regard to valuing external

operations?

Answer: You use the valuation variant in Customizing to specify if

costingusesthepriceintheoperationoroneofthepricesintheassociated

purchasing info record.

12. Identifythedatathatcanbeaccessedformaterialcostingpurposes.

Answer: Thefollowingdatacanbeaccessedformaterialcostingpurposes:

1. Prices from the info record

2. Pricesfromthelastpurchaseorderenteredintheinforecord

3. Conditions from the info record

4. Conditionsfromthelastpurchaseorderenteredintheinforecord

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TestYourKnowledge AC505

13. Wherecanyoufindquotationpricesand/orquotationconditions?

Answer: Youcanfindquotationpricesand/orquotationconditionsinthe

purchasinginforecord. Purchaseorderpricesand/orconditionsarederived

fromthepurchaseorderassignedintheinforecord.

14. Howcanyouuseprocurementinformationinmaterialcosting?

Answer: The conditions in the purchasing info record contain various

procurementinformationthatcanbeusedinmaterialcosting:

1. Intheitemizationforrawmaterialsandpurchasedparts.

2. Inspecificcostcomponentsofthecostcomponentstructure.

15. Which of the following statements istrue?

Answer: A, B, D

Operationscrapreducesoverplanningthroughassemblyscrap.

16. Companies that sell or produce products with variants should perform

configurationtasksasefficientlyandquicklyaspossible.

Answer: True

Thecomplexityofaproductisreflectedinconfigurationtasksinsalesand

production.

17. ThesuperBOMcontainscomponentsthatoccurinallproductcharactreistics

andothersthat depend ontheparticular attribute.

Answer: super BOM

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Unit 9

Costing Co-Products

Unit Overview

Thisunit explainshowto distinguishbetween co-productsand by-products. It

explainshowtomakethesettingsforco-productsandby-products. Theunitalso

describesthevaluationmethodstouse. Italsoexplainshowtoanalyzetheresults

and describe cost-recursive structures.

Unit Objectives

After completing thisunit, you will beableto:

• Distinguishbetweenco-productsandby-products

• Makesettingsforco-productsandby-products

• Determinethevaluationmethodsthatshouldbeusedtocalculatethecostof

goods manufactured

• Analyzetheresultsoftheapportionmentstructure

• Understandtheconceptofnetrealizablestructuremethod

• Understand how to cost recursivestructures

Unit Contents

Lesson: Introduction to Costing Co-Products...............................342

Lesson: Valuation Methods....................................................346

Exercise 16: Costing Co-Products.......................................353

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Unit9: CostingCo-Products AC505

Lesson: Introduction to Costing Co-Products

Lesson Overview

Thislessondescribesco-productsandby-productsandprovidesanoverviewof

masterdata. Itexplainshowtodistinguishbetweenco-productsandby-products

and make the required settings.

Lesson Objectives

After completingthislesson, you will beable to:

• Distinguishbetweenco-productsandby-products

• Makesettingsfor co-products andby-products

Business Example

Afewproductionprocessesinyourcompanyarejointprocesses, wheretwoor

morematerialsareproducedinasingleproductionprocess. Managementrequires

thattheco-productsproducedintheseprocessesarecosted. Yourtaskistoensure

thatmaterial costestimatesarecreatedforco-products.

Co-products

Figure 150: Co-Products in Process Industries

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AC505 Lesson: Introduction to Costing Co-Products

The figure shows:

• Inputmaterialsremovedfromstockatthestartoftheproductionprocess

• The temporary appearance of an intra-material between two production

phases that remains in the production process. Such materials have the

material type INTR

• Remainingmaterialsarisingfromtheproductionprocess

• Acatalystaddedduringtheproductionprocessandremovedlater

• The simultaneous production of one or more materials. The planned

productionofmultipleproductsusingoneprocessiscalledjointProduction.

Figure 151: Definition of Co-Product

Aco-productisavaluatedproduct thatisproducedsimultaneouslywithoneor

moreproducts. YouspecifyintheMRPorCostingviewinthematerialmasterif

thematerialisaco-product. Youturnontheco-productindicatorforthis.

Fixed-price co-products:

• You can specify in the material view that the product is a fixed-price

co-product. Ifthisindicatoristurnedon,theproductisincludedusingthe

netrealizable-valuemethodratherthantheapportionmentstructure.

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Unit9: CostingCo-Products AC505

Figure 152: Leading Co-Product or Process Material

Amaterialcostestimatewithquantitystructuredeterminesthequantitystructure

using the master data of the leading co-product. The by-products are entered

withanegativequantityintheBOMoftheleadingco-product. Theremaining

(non-leading)co-productsalsohavenegativequantities,buttheyareindicatedin

theBOMitemdatabytheJointproductionindicator. Thenon-leadingco-products

canbelinkedtotheleadingco-productintheproductionversion.

By-products

Figure 153: Definition of By-Products

A production process can yield remaining materials (by-products) that are

producedwithco-products. Thecostsfortheseby-productsarecalculatedusing

thenetrealizable-valuemethod: Thecostofgoodsmanufacturedoftheprimary

productiscalculatedbysubtractingthecostsofby-productsfromthetotalcostof

theproductionprocess. Thecostsofby-productsreducethecostoftheprimary

product or process.

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AC505 Lesson: Introduction to Costing Co-Products

Lesson Summary

You should now be able to:

• Distinguishbetweenco-productsandby-products

• Makesettingsforco-productsandby-products

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Unit9: CostingCo-Products AC505

Lesson: Valuation Methods

Lesson Overview

This lesson will help determine the valuation methods that should be used to

calculatethecostofgoodsmanufactured. Thelessondescribesandanalyzethe

results of the apportionment structure. It helps understand the concept of net

realizablestructuremethod. Thelessonalsodescribescost-recursivestructures.

Lesson Objectives

After completingthislesson, you will beable to:

• Determinethevaluationmethodsthatshouldbeusedtocalculatethecostof

goods manufactured

• Analyzetheresultsoftheapportionmentstructure

• Understandtheconceptofnetrealizablestructuremethod

• Understand how tocost recursive structures

Business Example

Afewproductionprocessesinyourcompanyarejointprocesses, wheretwoor

morematerialsareproducedinasingleproductionprocess. Managementrequires

thattheco-productsproducedintheseprocessesbecosted. Yourtaskistoensure

thatmaterialcostestimatesarecreatedforco-products. Youarealsorequiredto

valuateby-products and remaining materials.

Overview of Valuation Methods

Figure 154: Valuation Methods

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AC505 Lesson: Valuation Methods

Apportionmentstructure: Youcanuseanapportionmentstructuretocalculate

thecostofgoodsmanufacturedforeachprimaryproduct. Thestructureapportions

thetotalcostsofthemanufacturingprocessbydistributingthetotalcosts(minus

by-products and fixed-price co-products) to co-products. The total costs of

the process are allocated to the co-products for each cost component using

equivalence numbers.

Netrealizablevaluemethod: Thecostofgoodsmanufacturedfortheco-product

isproduced bysubtracting the costsof by-productsfrom thetotal costsforthe

productionprocess. Thecostsofby-productsrepresent areductioninthecosts

of the co-product or process.

With fixed price: The system uses a price from the material master. The cost

of goodsmanufactured for by-productsiscalculatedbymultiplying theoutput

quantitywiththeprice. Itappearsasanegativefigureintheitemizationofthe

costestimate. Ifyoudonotwanttoincludethecostsforby-products,youshould

turnofftheRelevanttocostingindicatorinthemateriallistitem.

With cost component split: Theby-product (or fixed price co-product) can be

produced through an alternative production structure. A corresponding cost

estimate already exists for the by-product. In this case, the cost component

splitof theby-product issubtracted bythecost component. Thecost of goods

manufacturedforby-productsiscalculatedbymultiplyingtheoutputquantityby

thecostingresultofthealternativecostestimatefortheby-product.

Apportionment Structure

Figure 155: Apportionment Structure

Thecostsfortheentireproductionprocessarecalculated.

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Unit9: CostingCo-Products AC505

The apportionment structure lists all the co-products to which costs should be

apportionedfor aprimaryproduct or processmaterial andassignsequivalence

numbers to co-products.

Thecostsoftheprimaryproduct/processmaterialareapportionedtoco-products

usingequivalencenumbers. Youcanalsoenterthesourceassignmentofasource

structure in the apportionment structure. The source structure enables you to

apportionvariouscostelementgroups. ItisdefinedinCustomizing.

If thereareproduction versions that contain various co-productsor alternative

outputrelationshipsbetweenco-products,youcanassignspecificapportionment

structures to the production versions.

Note: Oneapportionmentwithoutasourcestructureisusuallyadequate,

becauseaproportionalcostapportionmentbyequivalencenumberstakes

care of all the costs.

Figure 156: CostingResultwith ApportionmentStructure

Apportionmentstructure: Youcanuseanapportionmentstructuretocalculate

thecostofgoodsmanufacturedforeachco-product. Thestructureapportionsthe

totalcostsofthemanufacturingprocessbydistributingthetotalcosts(minusthe

by-productsandfixed-priceco-products)toco-products. Thetotalcostsof the

processareallocatedtoco-productsforeachcostcomponentusingequivalence

numbers.

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AC505 Lesson: Valuation Methods

Figure 157: Itemization for Co-Products

Co-productsaredesignatedintheitemizationwiththeitemcategoryAandhave

negativequantities. By-productshavetheitemcategoryMandalsohavenegative

quantities.

Youshouldcost eachco-productsothatitscostingresultscanbesaved. Inthe

costingrun,youneedtoensurethatalltheco-productshavebeenselected.

Inthisexample,thereisonlyoneproductionalternativeforbothco-products.

ToensurethatthecostestimatesofproductsAandBaremirrorimagesofeach

other, product Acan be the leading co-product and product Bcan specify that

productAistheheadermaterial,whichcontainsthequantitystructuredata.

Theapportionmentstructure,costinglotsize,andcostingparametersarederived

from the leading co-product.

Iftherearemultipleproductionalternativesforaco-product,youneedtoensure

that the production version that best meets the requirements is used. The

co-product is costed as shown below:

Thesystemchecksiftheco-producthasitsownquantitystructuredataandusesit

to cost the co-product.

Ifnot,thesystemchecksiftheco-productisproducedinanotherprocessanduses

thequantitystructuredataofthisprocesstocosttheco-product.

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Unit9: CostingCo-Products AC505

Figure 158: Itemization for Co-Products

Theflexibleitemizationsupportstwotypesofanalysis: Theproductviewshows

thecostsof onlytheco-product. The processviewshowsthetotalcostsof the

production process andthe costsof co-products.

Net Realizable Value Method

Figure 159: Net Realizable ValueMethod with Fixed Price

Netrealizablevaluemethod: Thecostofgoodsmanufacturedoftheco-product

is obtained by subtracting the costs of by-products from the total cost of the

production process. The costs of the by-products thus reduce the costs of the

co-product or process.

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AC505 Lesson: Valuation Methods

Withfixedprice: Thesystemusesapricefromthematerialmaster. Thecostof

goods manufactured of the by-products is obtained by multiplying the output

quantity by the priceand appearsin theitemization of thecostestimatewitha

negativesign. Ifyoudonotwanttoincludethecostsforby-products,youshould

deselecttheRelevanttocostingindicatorinthemateriallistitem.

Recommendation: Thenetrealizablevaluemethodisusefulforby-productsthat

have a value. Waste should not be indicated as relevant to costing so that the

costs are not reduced.

For by-products, it is helpful to find another cost component using account

determination or the origin group.

Recursive Structures

Figure 160: Recursive Structures

Recursivestructuresareautomaticallyrecognizedbythesystemincostingrunsor

material cost estimates with quantity structure.

Youneed nottakeanyaction inthesystem. Theaboveconditionsarechecked

first. Materialsarethencalculatediterativelyuntilaresultisobtained.

Therearenorestrictionsonjointproduction,mixedcosting,ortherecursiveness

of multi-level structures.

Prerequisites:

TheRecursivenessallowedindicatorshouldbesetfortheBOMitemintheBOM.

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Unit9: CostingCo-Products AC505

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AC505 Lesson: Valuation Methods

Exercise 16: Costing Co-Products

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create cost estimates for co-products using an existing apportionment

structure

• Distinguishbetweenco-productsandby-productsfromtheindicatorsinthe

BOM and material master

• Maintaintheapportionmentstructureforco-products

Business Example

Afewproductionprocessesinyourcompanyarejointprocesses, wheretwoor

morematerialsareproducedinasingleproductionprocess. Managementrequires

that the co-products produced in these processes be costed. Costs should be

estimatedfor theleadingco-productandother co-products. Totestthistypeof

costing,youwilluseanexistingmasterrecipeforprocessindustrymasterdata.

Task 1:

Engineering provided a master recipe for paint, which includes a leading

co-product,primaryco-products,andby-products. Boththeproductionprocess

andmaterialsareprovidedbyplant1100. Beforeyoucancreateacostestimate,

youneedtoverifythemasterdataofthematerialsandrecipe.

1. Fromthecostingviewofthematerialmasterrecord,verifythattheleading

co-product (Z-300) isflaggedasaco-product.

2. TheproductionofpaintZ-300yieldswhichadditionalco-product? Usethe

apportionment structure to establish what percentage of costs applies to

this co-product.

3. Look at the master recipefor material Z-300. Examinethematerialslist.

Whatisthebasequantityforwhichtherecipewasdefined?

4. GototheBOManddetermineifthecostingindicatorwasturnedoninthe

costingviewformaterialPA-300. Isitafixed-priceco-product? Whateffect

doesthefixed-priceco-product indicatorhave?

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Unit9: CostingCo-Products AC505

Task 2:

By-productsaffectthecostsofco-products. Answerthefollowingquestionsusing

themasterrecipeforpaintZ-300. Keepthedisplayfromthepreviousexerciseon

the screen to answer the following questions.

1. DoesmateriallistZ-300contain by-products? Ifyoufindany, notethem

downwiththequantityinthetableinexercise3.

2. Inthematerialmasterforeachby-product,findthestandardprice.

Quantity

Material Quantity Standard price

Task 3:

Aftercheckingfieldsthatcontrolthecostallocationprocess,youcanexecutethe

cost estimate and check each costing item.

1. CreateacostestimateforpaintZ-300. UsecostingvariantPPC1andselect

plant 1100. Accept thedefault costing dates.

Caution: Amessagethematerialislockedforcostingmayappear,

becausealltheparticipantsarecostingthesamematerial. Ignore

thismessageand proceedwiththeexercise.

2. WhatisthecostinglotsizeformaterialZ-300? Whatstatusdoesthecost

estimate have?

3. Checktheitemizationtofindoutthecostingitemcategoryunderwhichthe

additional co-product was costed.

4. WhatisthetotalCOGSforthejointproductionprocess? Checkthedisplay

variant selection.

5. WhatisthetotalCOGSforthejointproductionprocess? Todeterminethis,

changethereportlayouttotheCo-products(overview)layout,1SAP07.

6. WhatistheCOGSfortheleadingco-productZ-300?

7. Determinethequantitiesofby-productsproducedduringproductionofthe

costinglotsize. Determinethepricesusedtovaluetheby-products(strategy

selection). Entertheresult inthetable below.

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Material	Quantity	Standard price

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AC505 Lesson: Valuation Methods

Material Quantity Pricestrategy

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Material	Quantity	Pricestrategy

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Unit9: CostingCo-Products AC505

Solution 16: Costing Co-Products

Task 1:

Engineering provided a master recipe for paint, which includes a leading

co-product,primaryco-products,andby-products. Boththeproductionprocess

andmaterialsareprovidedbyplant1100. Beforeyoucancreateacostestimate,

youneedtoverifythemasterdataofthematerialsandrecipe.

1. Fromthecostingviewofthematerialmasterrecord,verifythattheleading

co-product (Z-300) is flaggedasaco-product.

a) Menu→Logistics→MaterialsManagement→MaterialMaster→

Material→Display→DisplayCurrent(MM03)

SelectCosting1viewfor materialZ-300. Enter plant1100. Choose

Enter

TheCo-productindicatorisinthequantitystructuredata.

2. TheproductionofpaintZ-300yieldswhichadditionalco-product? Usethe

apportionment structure to establish what percentage of costs applies to

this co-product.

a) RemainintheCosting1viewofthematerialmaster. ClicktheJoint

productionbutton. Placethecursoronthefield0001(Costdistribution)

andclicktheEquivalenceNumbersbutton.

MaterialPA-300isanadditional co-product.

Thecostsareallocatedtoco-productPA-300asfollows:

Material

Material PA-300

Material cost 20%

Production cost 10%

Other costs 10%

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Material	PA-300
Material cost Production cost Other costs	20% 10% 10%

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AC505 Lesson: Valuation Methods

3. Look at the master recipefor material Z-300. Examinethematerialslist.

Whatisthebasequantityforwhichtherecipewasdefined?

a) Menu→Logistics→Production–Process→MasterData→Master

Recipes→RecipeandMaterialList→Display(C203)

Material: Z-300

Plant: 1100

Key date: Today's date

Choose Enter.

Therecipewascreatedusingabasequantityof5,000kg. Youcansee

this in the Operations tab.

4. GototheBOManddetermineifthecostingindicatorwasturnedoninthe

costingviewformaterialPA-300. Isitafixed-priceco-product? Whateffect

doesthefixed-priceco-product indicatorhave?

a) SelecttheMaterialstab. ChooseGoto→Billofmaterial.

Double-click item 165 (component PA-300) in the BOM. In the

GeneraldataareaoftheBasicdatatab,youcanseethattheCo-product

indicator is selectedfor material PA-300.

Go back to BOM, select the line for component PA-300 and go to

thematerialmasterbychoosingEnvironment→Displaymaterial→

General. ScrollalongthetabsuntilyoureachCosting1andselectit.

The product isnot afixed-priceco-product because theFixed price

indicator is not selected.

You calculate costs for a fixed-price co-product using the net

realizable-valuemethodratherthananapportionmentstructure.

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Unit9: CostingCo-Products AC505

Task 2:

By-productsaffectthecostsofco-products. Answerthefollowingquestionsusing

themasterrecipeforpaintZ-300. Keepthedisplayfromthepreviousexerciseon

the screen to answer the following questions.

1. DoesmateriallistZ-300contain by-products? Ifyoufindany, notethem

downwiththequantityinthetableinexercise3.

a) ThematerialBOMcontainstwoby-products:

Item 0090 Material 300-160

Item 0180 Material 300-230

Double-click one of these materials. You can see that there is no

co-productindicatorinthegeneraldata. Thefactthatthesematerials

areenteredwithanegativevalueintheBOMindicatesthattheyare

by-products.

2. Inthematerialmasterforeachby-product,findthestandardprice.

Quantity

Material Quantity Standard price

a) Placethecursor on thematerial number of item 0090(or0180) and

double-click. ScrollalongtoAccounting1 andselect it. Enter plant

1100. YoucandeterminethestandardpricefromtheCurrentValuation

area.

Material Quantity Standardprice

300-160 40 kg ___EUR

300-230 100 kg ___EUR

Task 3:

Aftercheckingfieldsthatcontrolthecostallocationprocess,youcanexecutethe

cost estimate and check each costing item.

1. CreateacostestimateforpaintZ-300. UsecostingvariantPPC1andselect

plant 1100. Accept thedefault costing dates.

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Material	Quantity	Standard price

Material	Quantity	Standardprice
300-160	40 kg	___EUR
300-230	100 kg	___EUR

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AC505 Lesson: Valuation Methods

Caution: Amessagethematerialislockedforcostingmayappear,

becauseall theparticipantsarecostingthesamematerial. Ignore

thismessageandproceedwiththeexercise.

a) Menu→Accounting→Controlling→ProductCostControlling→

ProductCost Planning→MaterialCosting→CostEstimatewith

Quantity Structure →Create(CK11N)

Make the following entries:

Material: Z-300

Plant: 1100

Costing variant: PPC1

Costing version: 1

SelecttheDatestabandacceptthedefaultvalues.

ChooseEnter. Thesystemexecutesthecostestimateautomatically.

Caution: Amessagethematerialislockedforcostingmay

appear, because all the participants are costing the same

material. Ignorethismessageandproceedwiththeexercise.

2. WhatisthecostinglotsizeformaterialZ-300? Whatstatusdoesthecost

estimate have?

a) ThecostinglotsizeformaterialZ-300is1,000kg.

SelecttheCostingdatatab. Thecostestimatehasagreentrafficlight.

The status is Costed without errors.

3. Checktheitemizationtofindoutthecostingitemcategoryunderwhichthe

additional co-product was costed.

a) Goto thelower partof thescreento analyzetheitemization. Scroll

down until you reach material PA-300.

Co-productPA-300hasitemcategoryAintheitemization.

4. WhatisthetotalCOGSforthejointproductionprocess? Checkthedisplay

variant selection.

a) GototheCostofgoodssoldviewintheCoststab. Inthelowerpart

ofthescreen, selectdisplayvariant1SAP07 Co-products(overview)

and scroll down.

Thetotalcosts(COGSview)are_______EUR.

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Unit9: CostingCo-Products AC505

5. WhatisthetotalCOGSforthejointproductionprocess? Todeterminethis,

changethereportlayouttotheCo-products(overview)layout,1SAP07.

a) ContinuetodisplaytheCo-products(overview)layout.

Thetotalcosts(COGSview)forco-productPA-300are_____EUR.

6. WhatistheCOGSfortheleadingco-productZ-300?

a) The COGS displayed in the lower-right screen area for the leading

co-product Z-300 is ____EUR.

7. Determinethequantitiesofby-productsproducedduringproductionofthe

costinglotsize. Determinethepricesusedtovaluetheby-products(strategy

selection). Entertheresult inthetable below.

Material Quantity Pricestrategy

a) You can determine the production quantities for each by-product

from the costing structure. To determine the valuation strategy for

by-product materials, double-click the material 300-160/CAT 01

Catalyst01(ormaterial300-230/ContaminatedWater)inthestructure

area. Select the Valuation tab.

Material Quantity Price strategy

300-160 1 kg Price from purch. info

record

300-230 1 liter Standard price

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Material	Quantity	Pricestrategy

Material	Quantity	Price strategy
300-160	1 kg	Price from purch. info record
300-230	1 liter	Standard price

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AC505 Lesson: Valuation Methods

Lesson Summary

You should now be able to:

• Determinethevaluationmethodsthatshouldbeusedtocalculatethecostof

goods manufactured

• Analyzetheresultsoftheapportionmentstructure

• Understandtheconceptofnetrealizablestructuremethod

• Understand how to cost recursivestructures

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UnitSummary AC505

Unit Summary

You should now be able to:

• Distinguishbetweenco-productsandby-products

• Makesettingsfor co-products andby-products

• Determinethevaluationmethodsthatshouldbeusedtocalculatethecostof

goods manufactured

• Analyzetheresultsoftheapportionmentstructure

• Understandtheconceptofnetrealizablestructuremethod

• Understand how tocost recursive structures

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AC505 Test Your Knowledge

Test Your Knowledge

1. Howdoyoudeterminethequantitystructureforaco-productthatisnota

leading product?

2. Howdoyoudeterminethecostofby-productsusingthenetrealizable-value

method?

3. In the net realizable value method with fixed price, if you do not

want to include the costs for by-products, you should deselect the

inthematerial

list item.

Fillintheblankstocompletethesentence.

4. Inthenetrealizablevaluemethodwithcostcomponentsplit,howcanyou

determinethecostofgoodsmanufacturedforby-products?

5. Whatarethetypesofanalysiswhichtheflexibleitemizationofco-products

supports?

6. In the treatment of recursive structures, the

indicator

should be set for theBOM item intheBOM.

Fillintheblankstocompletethesentence.

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