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AC520

Cost Object Controlling for

Make-to-Stock Production and

Sales-Order-Related Production

(Service)

SAP ERP - Financials

Date

Training Center

Instructors

Education Website

Participant Handbook

Course Version: 92

Course Duration: 5 Day(s)

Material Number: 50094463

An SAP course - use it to learn, reference it for work

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About This Handbook

Thishandbookisintendedtocomplementtheinstructor-ledpresentationofthis

course,andserveasasourceofreference. Itisnotsuitableforself-study.

Typographic Conventions

American English is the standard used in this handbook. The following

typographic conventions are also used.

Type Style Description

Example text Wordsorcharactersthatappearonthescreen. These

includefieldnames,screentitles,pushbuttonsaswell

asmenunames, paths, andoptions.

Alsousedforcross-referencestootherdocumentation

both internal and external.

Exampletext Emphasized words or phrases in body text, titles of

graphics, and tables

EXAMPLETEXT Names of elements in the system. These include

reportnames,programnames,transactioncodes,table

names, andindividualkeywordsofaprogramming

language,whensurroundedbybodytext,forexample

SELECT and INCLUDE.

Example text Screenoutput. Thisincludesfileanddirectorynames

and their paths, messages, names of variables and

parameters, and passages of the source text of a

program.

Example text Exactuserentry. Thesearewordsandcharactersthat

youenterinthesystemexactlyastheyappearinthe

documentation.

<Example text> Variableuserentry. Pointedbracketsindicatethatyou

replacethesewordsandcharacterswithappropriate

entries.

iii

Type Style	Description
Example text	Wordsorcharactersthatappearonthescreen. These includefieldnames,screentitles,pushbuttonsaswell asmenunames, paths, andoptions. Alsousedforcross-referencestootherdocumentation both internal and external.
Exampletext	Emphasized words or phrases in body text, titles of graphics, and tables
EXAMPLETEXT	Names of elements in the system. These include reportnames,programnames,transactioncodes,table names, andindividualkeywordsofaprogramming language,whensurroundedbybodytext,forexample SELECT and INCLUDE.
Example text	Screenoutput. Thisincludesfileanddirectorynames and their paths, messages, names of variables and parameters, and passages of the source text of a program.
Example text	Exactuserentry. Thesearewordsandcharactersthat youenterinthesystemexactlyastheyappearinthe documentation.
<Example text>	Variableuserentry. Pointedbracketsindicatethatyou replacethesewordsandcharacterswithappropriate entries.

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AboutThisHandbook AC520

Icons in Body Text

Thefollowingiconsareusedinthishandbook.

Icon Meaning

Formoreinformation,tips,orbackground

Noteorfurtherexplanationofpreviouspoint

Exception or caution

Procedures

Indicatesthattheitemisdisplayedintheinstructor's

presentation.

Icon	Meaning
	Formoreinformation,tips,orbackground
	Noteorfurtherexplanationofpreviouspoint
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	Procedures
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Contents

Course Overview......................................................... vii

Course Goals...........................................................vii

Course Objectives ....................................................viii

Unit 1: Overview of the Components of Cost Object

Controlling...................................................................1

Overview of the Components of Cost Object Controlling..........2

Unit 2: Sales-Order-Related Production Scenarios.............. 25

Sales-Order-Related Production Scenarios.......................26

Unit 3: Product Cost Controlling by Period........................ 41

Master Data and Preliminary Costing..............................42

Simultaneous Costing................................................73

Period-End Closing...................................................86

Addendum: Repetitive Manufacturing and Material Valuation.120

Unit 4: Product Cost Controlling by Order........................129

Master Data and Preliminary Costing.............................131

Simultaneous Costing...............................................160

Period-End Closing with Partially Delivered Production

Orders .............................................................174

Period-End Closing with Delivered Production Orders..........201

Unit 5: Make-to-Order Production with Controlling by Sales

Order.......................................................................231

Master Data and Preliminary Costing.............................233

Simultaneous Costing...............................................252

Customizing ..........................................................278

Period-End Closing of Production Orders ........................287

Period-End Closing of the Sales Order ...........................297

Unit 6: Controlling by Sales Order Without Production (Service)

(optional unit)............................................................337

Master Data and Preliminary Costing.............................339

Simultaneous Costing...............................................360

Period-End Closing..................................................378

Customizing ..........................................................391

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Contents AC520

Unit 7: Information System...........................................397

Information System..................................................398

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Course Overview

• ObjectsofCostObjectControlling: periodicproductcost(suchasproduct

costcollectors),productcostbyorder(suchasaproductionorderorprocess

order), sales order, project

• Valuated sales order stock

• Planningfunctions: Preliminarycostingforcostcollector,productionorder,

process order, sales order

• Actual functions: Simultaneous costing based on goods issues from the

warehouse,purchasing,confirmations,activityallocationsanddeliveries

• Period-endclosing(templateallocations,overheadcosts,workinprocess,

variancecalculation,ResultsAnalysis,settlement)forproductcostbyperiod

ororderaswellassales-order-relatedproduction(productionandservice)

• Information system

Target Audience

Thiscourseisintendedforthefollowingaudiences:

• ProjectteamresponsibleforimplementingCostObjectControllinginSAP

ERP

• Participantswithknowledgeofproductionplanningand/orcontrolling

Course Prerequisites

Required Knowledge

• Basic knowledge of logistical processes:

discretemanufacturing(productionorder),repetitivemanufacturing(product

costcollector),processmanufacturing(processorder),orsales-order-related

production ( sales order as a cost object)

• AC040(BusinessProcessesinManagementAccounting)

• AC505 (Product Cost Planning)

vii

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CourseOverview AC520

Course Goals

This course will prepare you to:

• Understandcontrollingbyperiodandorderformake-to-stockproduction

• CarryoutCostObjectControllingontheproductandorderlevels

• Processscenariosofcontrollingbysalesorderformake-to-orderproduction

or service

• Gain knowledge of the functions, customizing, and integration of Cost

Object Controlling

Course Objectives

Aftercompletingthiscourse, youwillbeableto:

• ExplainhowProductCostControllingrelatestootherCOcomponents

• ExplainhowtouseProductCostControlling

• Explainthedifferencesbetweenthefollowingformsofproductcost: product

costbyorder,productcostbyperiod,andproductcostbysalesorder

• ExplainthemostimportanttermsconcerningthedesignofascenarioinCost

ObjectControlling: Controllingonproductororderlevel,sales-order-related

productionwithorwithoutcontrollingbysalesorder,valuatedorunvaluated

sales order stock

• Prepare the right Cost Object Controlling “design” for activity output

processesandselectthebestcostobjectforit

• Carry out preliminary costing, simultaneous costing, and final costing in

Cost Object Controlling

• Carryoutimportanttransactionsforallocatingcoststocostobjects

• Carry out important transactions for period-end closing such as template

allocation,WIPcalculation,ResultsAnalysis,andsettlement

• Carry out important analyses in Cost Object Controlling using the

information system

viii

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Unit 1

Overview of the Components of Cost

Object Controlling

Unit Overview

This unit deals with Product Cost Controlling in general and Cost Object

Controllinginparticular. Themake-to-stock-productionscenariosareespecially

highlighted,andthedifferencesbetweentheorderview(controllingbasedonlot

size)andtheperiodview(controllingbyperiod)arediscussed.

Unit Objectives

After completing this unit, you will be able to:

• Describe the position and objective of “Cost Object Controlling” in the

Controlling module

• Explaintheterms“preliminarycosting,simultaneouscosting,finalcosting”

• Explain the terms “Product Cost by Order, Product Cost by Period, and

Product Cost by Sales Order”

• Differentiatebetweenproduct-levelandorder-levelcontrolling

Unit Contents

Lesson: Overview of the Components of Cost Object Controlling ..........2

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Unit1: OverviewoftheComponentsofCostObjectControlling AC520

Lesson: Overview of the Components of Cost Object

Controlling

Lesson Overview

YouareinthecostaccountingdepartmentoftheIDESGroup. Withthehelpof

external consultants, IDES has implemented the SAP ERP System, including

Cost Object Controlling.

WecanidentifythebusinessprocessesinourplantthatwillutilizeCostObject

Controlling.

Wemustdeterminewhichlogisticalproductiontypesareusedandwhichmain

demandsaremadeonCostObjectControlling.

Therefore, we must know what options Cost Object Controlling in the SAP

ERPsystemofferstomapthecreationprocessofthegoodsandservicesofour

company.

Lesson Objectives

Aftercompletingthislesson, youwillbeableto:

• Describe the position and objective of “Cost Object Controlling” in the

Controlling module

• Explaintheterms“preliminarycosting,simultaneouscosting,finalcosting”

• Explain the terms “Product Cost by Order, Product Cost by Period, and

Product Cost by Sales Order”

• Differentiatebetweenproduct-levelandorder-levelcontrolling

Business Example

Youworkinacompanythatusesvariousproductionprocessestoproducegoods

andservices. Youwouldliketolearnaboutsuitablemappingmethodsforthese

production processes in the SAP ERP system.

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AC520 Lesson: OverviewoftheComponentsofCostObjectControlling

Architecture

Figure 1: CO Components

How can we reduce our overhead costs? Many companies are seeing their

overheadcostsincreasedramatically. Theseincludecoststhatcannotbeattributed

directly to products or services. While production areas often indicate great

progressincontrollingcostsandoptimizingprocesses,overheadcostscontinueto

providelittletransparency. Theentryandallocationofoverheadcostsaccording

tocausearesupportedbythefollowingcomponentsinOverheadCostControlling

(CO-OM = Overhead Management).

Areourresponsibilityareasreallyworkingefficiently? CostCenterAccounting

(CCA)examineswhereoverheadcostsareincurredwithintheorganization. You

canallocatetheoverheadcostsfromorganizationalsub-areastotheactualcost

causes. Youhaveabroadrangeofallocationmethods,whichconsiderquantity

as well as values, to choose from. In particular, activity allocation permits the

cause-basedallocationofmanycostsintheformofactivitiesthatwouldnormally

not be assigned to products.

Howhigharethecostsofourorganizationalmeasures? Aretheywithinbudget?

Overhead orders (OPA = Order Process Accounting) gather and control costs

incurredfrommeasurestakenbytheorganization. Youcanmanagebudgetsfor

theordersandmonitortheirobservancewiththesystem.

Howcanweoptimizeinternalprocesses? Optimizingbusinessprocessesisnot

onlythegoalofindividualdivisions, butthegoaloftheentireorganization. In

recentyears,controllingorganization-widebusinessprocesseshasexpandedhow

business functions and products are monitored. The functional view of your

organizationisincreasedbyacross-functional,process-orientedview. CO-ABC

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Unit1: OverviewoftheComponentsofCostObjectControlling AC520

(ABC=Activity-BasedCosting)notonlyenablesyoutoimproveyourbusiness

processperformance,butalsoprovidesyouwithaninformationbaseforstrategic

decision-making processes.

Whatcostsareincurredwithintheorganization? CostElementAccounting(CEL

= Cost Element Ledger) makes sure that only expenses and income that fulfill

the criteria for costs and revenue (in terms of the operative purpose, based on

periodandthatcanbevaluated)enterCO.Thereconciliationledgerfacilitates

reconciliationbetweenControllingandFinancialAccounting(FI).Itdisplaysany

differencesandcanautomaticallycreatereconciliationpostingsifdesired.

Figure2: COArchitecture: QuantitiesandValues

The diagram above illustrates the flow of quantities and values between the

componentsoftheSAPERPSystemfromtheperspectiveofaccounting,which

accompaniesthequantityflowsintermsofapreliminarycosting,asimultaneous

costing, and a final costing.

The typical quantity flows of logistics generally follow the supply chain:

procurement,production,stockmovements,sales,andbilling.

Product cost controlling:

• Valuates material movements

• ProvidescostcomponentsplitsforvaluationinProfitabilityAnalysis

• Allocatesoverheadcostsfromcostcentersandbusinessprocessestocost

objects(suchasproductionorders,salesorders,networks)

• Determines WIP

• DeterminesvariancesandtheirsettlementinProfitabilityAnalysis

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AC520 Lesson: OverviewoftheComponentsofCostObjectControlling

Product Cost Controlling: Benefits

ManagementRequirements Legal Requirements

• Support of cost reduction • Valuation of:

concepts

– Raw materials

• Support of strategic

– Semi-finishedgoods

decision-making:

– Finished goods

– Which products

• Work in process

– Whereorhowtoproduce

• Reservesforimminentlosses

• Support of operative

decision-making:

– Pricing

– Manufacturingefficiency

WithProductCostControlling,youhavethefollowingbenefits:

• Valuation of manufacturing efficiency

– Setrelevantstandardstomeasureperformance

– Variance analyses

– Reportsforindividualplants,productgroups,productsororders

• Supports strategic decision-making

– (Primary)costcomponentsplit,costcomponentsplitsbyorganizational

unit

– Scrapcosts,fullintegrationofactivity-basedcosting

• Inventory valuation

– Alternativevaluations-accordingto((commercial)law,group,profit

center)

– Three parallel currencies

– Standard costs

– Actual costs using the Actual Costing/Material Ledger (AC/ML)

component

• Valuationoffinishedandsemi-finishedgoods

– Standardpricesprovidedbycostestimates

– Creationofalternativecostestimatesforbalancesheetpurposesfor

closing activities

• Determinationandvaluationofworkinprocessatperiod-endclosing

• Period-basedaccrualcalculationwithprovisionsforimminentlosses

– In a make-to-order environment

ManagementRequirements	Legal Requirements
• Support of cost reduction concepts • Support of strategic decision-making: – Which products – Whereorhowtoproduce • Support of operative decision-making: – Pricing – Manufacturingefficiency	• Valuation of: – Raw materials – Semi-finishedgoods – Finished goods • Work in process • Reservesforimminentlosses

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Unit1: OverviewoftheComponentsofCostObjectControlling AC520

– Correspondingupdatesofbalancesheetandprofitandlossstatements

Benefits of Product Cost Controlling

Figure3: ProductCostControlling: Components(1)

ProductCostPlanningreferstothecostingofgoodsmanufacturedandservices.

Thisoccurswithoutanyreferencetoaproductionorder(costingiscarriedout

independentofanyproductionorder). Ifaquantitystructure(billofmaterialand

routing) is available in the PP (Production Planning) module of the SAP ERP

system,youcancarryoutcostingautomaticallybasedonthePPdata. Ifthereis

noquantitystructure,youcanmanuallyenterthecostingitemsinaunitcostingor

ad-hoccosting. Youcanalsousethebatchinputmethodtotransferthequantity

structurefromaremotesystemtotheSAPERPsystem.

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AC520 Lesson: OverviewoftheComponentsofCostObjectControlling

Figure4: ProductCostControlling: Components(2)

InCostObjectControlling, thecostsincurredduringthecreationofaproduct

or service are collected on a cost object (such as a production or sales order).

Whichcostobjectisuseddependsonyourcontrollingrequirements. Possiblecost

objectsaresalesorders,productionorders,processorders,productcostcollectors,

and projects, among others. Cost Object Controlling allows for simultaneous

costing (mapping and valuation of logistical quantity flows) and final costing

(period-basedaccrualcalculationandvariancecalculation). Thecalculatedvalues

canbesettledinFinancialAccountingandProfitabilityAnalysis.

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Unit1: OverviewoftheComponentsofCostObjectControlling AC520

Figure5: ProductCostControlling: Components(3)

ActualCostingisusedtocalculatetheactualcostofgoodsmanufacturedattheend

oftheperiod. Theresultmaybesavedinthematerialmasterasaperiodicaverage

pricefortheclosedperiod. AsofRelease4.5, thequantitystructureisderived

dynamicallyfromthematerialmovementsintheSAPERPsystem. Thevalues

connectedwiththesemovementsarecollectedintheMaterialLedger. Single-level

settlement is available as of Release 4.0A, and as of Release 4.5 multi-level

settlement,whichcanallocatevariancesovermultipleprocurementlevels.

WhatcanCostObjectControllingdoforme?

• Whatactualcostsdidweincurinourareaduringthecurrentperiod?

• Whatcostswereweexpectingbasedonthequantitymanufactured?

• Aresomeproductgroupsperformingsignificantlybetterthanothers?

• What is causing these variances?

• Whatarethescrapcostsofournewproductionline?

• Didcontinuousimprovementshaveaneffectoncosts?

• Whatkindofprofitisbroughtaboutbyaconcretesalesorder?

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AC520 Lesson: OverviewoftheComponentsofCostObjectControlling

Cost Object Controlling

Figure6: PreliminaryCosting–HowDoesItWork?

Product Costing uses the data in logistics to determine the foreseen material

consumption (BOM) and the activities required (routing). This data forms the

quantity structure.

Productcostingvaluatesthisquantitystructurewiththefollowinginformation:

• Material costs

• Production costs

• Process costs

• Overheadonthedirectmaterialandproductioncosts

• Overhead for sales and administration costs

Theresultsaresavedasacostcomponentsplitandanitemization(optional,but

recommended),andarealsousedbyotherapplications.

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Unit1: OverviewoftheComponentsofCostObjectControlling AC520

Figure7: SimultaneousCosting–HowDoesItWork?

Theactualcostsofthecostobjectresultfromthefollowingprocesses:

• GoodsmovementsinMaterialsManagement

• Invoice receipts in Financial Accounting

• Confirmationsinproduction(ProductionPlanning)

• RepostingandallocationofoverheadinCostAccounting

Youcanentermaterialwithdrawalsfromthewarehouse,confirmations,andgoods

receipts in separate operations.

You can use the control key of the operation to specify that a goods receipt is

to be posted automatically when the operation is confirmed (normally the last

operation). Youcanalsoassignconsumablematerialstoanoperationandspecify

thatagoodsissueforthesematerialsisautomaticallypostedwiththeconfirmation.

Youcancreatetheconfirmationontheorderoroperationlevel. Confirmationon

theoperationlevelisrecommendedforcalculationofWIPandvarianceslater.

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AC520 Lesson: OverviewoftheComponentsofCostObjectControlling

Figure8: Period-EndClosing–HowDoesItWork?

Templateallocationisanewallocationtechniqueforactivitiesandprocessesin

CostObjectControlling(andalsoinProfitabilityAnalysis). Essentially,itcanuse

allinformationfromSAPERPasacostdrivertoassignoverheadcostsstrictly

accordingtocause. TemplateallocationisevenpossiblebetweenOverheadCost

Controlling objects.

If an actual price calculation is performed in Overhead Cost Controlling, the

activitiesandprocessescalculatedontocostobjectscanberevaluatedwiththese

actual prices.

Overheadallocationisatraditionalmethodofcalculatingoverheadcostsofcost

centersontocostobjectsusingsurchargesondirectcosts.

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Unit1: OverviewoftheComponentsofCostObjectControlling AC520

Figure 9: Executing Period-End Closing

Workinprocesscaneitherbedeterminedonthebasisofactualcosts(whenusing

fullsettlement)oronthebasisoftargetcosts(whenusingperiodicsettlement).

Variancecalculationdeterminesthetargetcostsofanorder,andonthatbasis,the

target/actualcomparison. Thescrapiscalculatedonthebasisofthetargetcosts.

For objects that cannot deliver to the warehouse, a Results Analysis will be

performedinsteadofaWIPandvariancecalculation.

Settlementisthelaststepofperiod-endclosinginCostObjectControlling. The

valuesdeterminedaresettledinothercomponents(suchasFIandCO-PA)and

atthesametime, theappropriatelineitemsarecreated(intheMaterialLedger

as well).

Figure 10: Product Cost by Order

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AC520 Lesson: OverviewoftheComponentsofCostObjectControlling

Product Cost by Order is used when the controlling focus is on concrete

quantities.

Forthis,youmustuseacostobjectthatcanincludeanoutputquantity. Examples

are CO and PP production orders.

Figure 11: Example: Production Order

Costsforgoodsissues, confirmationsandgoodsreceiptsarepostedtothecost

object (such as a production order).

ThesettlementrulehasthesettlementtypeFUL.

Forperiod-endclosing,eitherWIPorvarianceswillbecalculateddependingon

the status of the cost object.

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Unit1: OverviewoftheComponentsofCostObjectControlling AC520

Figure12: RelevanceofStatusinProductCostbyOrder

In the Product Cost by Order component, either WIP or variances will be

calculateddependingonthestatusofthecostobject:

• If the order has neither been delivered (DLV) nor technically completed

(TECO),workinprocess(WIP)iscalculatedonthebasisofactualcosts. The

differencebetweenalldebitsandcreditsoftheorderisthesizeoftheWIP.

• If the order has been delivered (DLV) or technically completed (TECO),

anyexistingworkinprocesswillbecancelledandthesysteminterpretsthe

entireremainingorderbalanceasvarianceswherevariousvariancecauses

areexaminedandrepresentedbyappropriatevariancecategories.

• Product Cost by Order does not realize variances until the last period of

production.

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AC520 Lesson: OverviewoftheComponentsofCostObjectControlling

Figure 13: Product Cost by Period

ProductCostbyPeriodisusedwhenthecontrollingfocusisnotonconcrete

quantities,butmoreonasuccessive,continuousproductionprocess.

Manycostobjectsonlyusecostbyperiod(suchasproductcostcollectors). Some

costobjectsthatarenormallybasedonlotsizescanbechangedtocostbyperiod.

Figure 14: Example: Product Cost Collector

Costsforgoodsissues, confirmationsandgoodsreceiptsarepostedtothecost

object (such as product cost collectors).

ThesettlementrulehasthesettlementtypePER.

Forperiod-endclosing,workinprocessiscalculatedintargetcostsandvariances

simultaneously.

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Unit1: OverviewoftheComponentsofCostObjectControlling AC520

Figure15: PeriodicityinProductCostbyPeriod

In Product Cost by Period, work in process is calculated in target costs and

variances simultaneously:

• Forrepetitivemanufacturingyoumustenterreportingpointbackflushesfor

operations. For production and process orders controlled by period, you

mustenterconfirmationsfortheoperations. Theproductcostcollectoristhe

recommendedcostobjectforrepetitivemanufacturing.

• Thesystemdeterminesthetargetcostsofthecostobjectbasedoncosting

thatyoucanspecifywithavaluationvariantinCustomizing. Basedonthis,

workinprocessandscraparecalculatedattargetcost.

• Variances result from deducting work in progress and scrap at target

cost from the balance, where various variance causes are examined and

representedbyappropriatevariancecategories.

• VariancesarerealizedbyperiodinProductCostbyPeriod.

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AC520 Lesson: OverviewoftheComponentsofCostObjectControlling

Figure 16: Product Cost by Order vs by Period

Some cost objects can only be controlled by order, while others can only be

controlled by period.

There are order-related cost objects that can be switched to cost by period in

Customizing.

Figure17: CostbySalesOrderandCustomerProject

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Unit1: OverviewoftheComponentsofCostObjectControlling AC520

Sales-Order-RelatedProductionisusedwhentheactivityoutputdoesnottake

placeuntilafterasalesorderhasbeenreceived. Withmake-to-stockproduction,

itemsarefirstmanufacturedtostockandsoldlater,whilewithsales-order-related

production,theyarefirstsold,andthenmanufactured. With“sales-order-related

productionwithcostbysalesorder”,asalesorderitemisacostobject.

Bothscenariosarepossiblefortheproductionandretailofgoods. However, a

servicecanonlybemappedassales-order-relatedproduction.

Ifthesalesorderalonedoesnotprovideallfunctionsoroptionsforintegration

thatyoudesire,youcancombinethesalesorderwithothercostobjects,suchas

projectsornetworks. Thisisespeciallyrecommendedforcomplexmake-to-order

production scenarios, such as:

• Make-to-orderproductiontocustomerspecifications

• Complexproductslikestructures, ships, etc.

• Large-scale variant manufacturing

ProductCostbySalesOrderandCustomerProjectallowyouto:

• Calculate and analyze planned costs and actual costs by sales order item

or WBS element

• Calculateandanalyzeplannedrevenueandactualrevenuebysalesorderitem

orWBSelement(dependingontheoperatingindicatoroftheWBSelement)

• Calculatethevalueofyourstockoffinishedandsemi-finishedproducts

• Create reserves automatically

• Transfer data to Financial Accounting (FI)

• TransferdatatoProfitabilityAnalysis(CO-PA)

• TransferdatatoProfitCenterAccounting(EC-PCA)

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AC520 Lesson: OverviewoftheComponentsofCostObjectControlling

Figure18: SalesOrder-BasedControlvs. Make-to-OrderProduction

IfasalesorderisaddedtoaProductCostbyOrderorbyPeriod,workwiththe

objectsmappingtheproductiondoesnothavetochange.

Instead,youcansetupCustomizingsothatthesalesorderscenariooffersthesales

orderasanadditionalcontrollingobject,buttheremainingscenarioisnotmapped

toodifferentlyasitisinmake-to-stockproduction.

Figure 19: Cost by Customer Project

Forespeciallycomplexscenarios,itcanbeadvantageoustoaddaproject. Insuch

ascenario,theprojecttakesontheroleofthecostobject,whilethesalesorderis

attachedtoabillingelementoftheprojectasapurelylogisticalobject.

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Unit1: OverviewoftheComponentsofCostObjectControlling AC520

YoucansetupCustomizingsothatthecustomerprojectscenarioofferstheproject

asanadditionalcontrollingobject,buttheremainingscenarioisnotrepresented

toodifferentlyasitisinmake-to-stockproductionorProductCostbySalesOrder.

Figure 20: Order-Level Controlling

YoucandefinetheControllinglevelinCostObjectControlling.

Generally,Controllingtakesplaceonorderlevel. Thismeansthateachlogistical

object(suchasaproductionorder)isalsoacostobject.

Dependingonthecostobjectused,costbyorderorperiodcanbecarriedout.

Figure 21: Product-Level Controlling

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AC520 Lesson: OverviewoftheComponentsofCostObjectControlling

YoucanalsospecifythatControllingshouldtakeplaceonahigherlevel,thatis,

onproductlevel. Inthiscase,logisticalobjects(suchasproductionorders)are

notcostobjects,ratherthecostsarepostedonaseparateproductcostcollector

(decouplingscenario). Aproductcostcollectormayexistforeachproductofa

plantandthencollectsallcosts, whicharepostedtothelogisticalobjectofthe

respectiveproduct. Logisticalobjectsarenotcostobjectsinthiscase!

ThefollowingcanbeusedasControllinglevels:

• Production version

• Routing/BOM combination

• Product and plant

AstheproductcostcollectoronlyallowsforControllingbyperiod,suchascenario

canonlyberealizedasControllingbyperiod. Logisticalobjectscanstillcontain

production quantities.

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Unit1: OverviewoftheComponentsofCostObjectControlling AC520

Lesson Summary

You should now be able to:

• Describe the position and objective of “Cost Object Controlling” in the

Controlling module

• Explaintheterms“preliminarycosting,simultaneouscosting,finalcosting”

• Explain the terms “Product Cost by Order, Product Cost by Period, and

Product Cost by Sales Order”

• Differentiatebetweenproduct-levelandorder-levelcontrolling

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AC520 Unit Summary

Unit Summary

You should now be able to:

• Describe the position and objective of “Cost Object Controlling” in the

Controlling module

• Explaintheterms“preliminarycosting,simultaneouscosting,finalcosting”

• Explain the terms “Product Cost by Order, Product Cost by Period, and

Product Cost by Sales Order”

• Differentiatebetweenproduct-levelandorder-levelcontrolling

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UnitSummary AC520

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Unit 2

Sales-Order-Related Production

Scenarios

Unit Overview

Thisunitcontainsanoverviewofthefeaturesofmake-to-orderproduction.

Unit Objectives

After completing this unit, you will be able to:

• Describe sales order processing

• Describethevalueflowforsales-order-relatedproductionwithandwithout

Product Cost by Sales Order

• Explain the value flow for scenarios with valuated and unvaluated sales

order stock

Unit Contents

Lesson: Sales-Order-Related Production Scenarios........................26

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Unit2: Sales-Order-RelatedProductionScenarios AC520

Lesson: Sales-Order-Related Production Scenarios

Lesson Overview

Lesson Objectives

Aftercompletingthislesson, youwillbeableto:

• Describe sales order processing

• Describethevalueflowforsales-order-relatedproductionwithandwithout

Product Cost by Sales Order

• Explain the value flow for scenarios with valuated and unvaluated sales

order stock

Business Example

Youworkinacompanythatusesvariousproductionprocessestoproducegoods

andservices. Youwouldliketolearnaboutsuitablemappingmethodsforthese

production processes in the SAP ERP system. In addition to manufacturing

processesinstock, youalsocreateactivitiesforsalesordersdirectly(products

or services).

Sales Order Management

Figure 22: Sales Order Management

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AC520 Lesson: Sales-Order-Related Production Scenarios

Effectivesalesorderprocessingtiesallactivitiestocustomerdemandwithaseries

oftightlyintegratedprocesses. The“SalesOrderManagement”moduleprovides

you with this integrated processing by building a series of logical processing

steps upon each other.

The sales process can begin with pre-sales activities and ends with customer

paymentforgoodsreceivedandservicesrendered. InSales,eachoftheseprocess

stepscreateselectronicdocumentsthatarelinkedwitheachotherandrepresenta

documentflow, whichcanbeusedforevaluations.

• Theprocesscanbeginwithpre-salesactivities. Example: Inresponsetoa

RequestforQuotation(RFQ),youcreateandsendaquotation.

• Create a sales order when you receive the order from the customer. The

systemcancheckavailabilityandcreatedeliveryproposals.

• Aprocurementprocesswillbetriggeredifthecontentsoftheorderareno

longerinstockorcannotbeinstock(suchasmaterialsorservicesnotkeptin

stock). Thesystemdistinguishesbetweeninternalandexternalprocurement.

Forinternalprocurement,thesystemcantriggeraproductionprocess,for

example. Forexternalprocurement, thesystemcandeterminethecorrect

vendorandprocurementconditionsbasedonanydatastoredinPurchasing.

Therelevantdocumentsaregeneratedwhencarryingouttheprocurement

process.

• Deliverytothecustomergeneratesadeliverydocument.

• Forbilling,youcreateabillingdocument. Billingisthepointatwhichthe

turnover is set in Controlling.

• Whenthepaymentisreceived,theamountsreceivedarepostedtoFinancial

Accounting (FI).

Thedocumentflowofthe“SalesOrderManagement”modulemakesmanaging

and evaluating the sales order process easier.

Order Management: Pre-Sales Activities

Pre-sales activities may include:

• Mailing lists

• PhonecallrecordskeptontheSAPERPSystem

• Inquiries

• Quotations

Is Pre-Costing Necessary?

Salescyclessometimesbeginwithasalesquery, suchasaninquiryorrequest

for quotation. Sales queries help you enter and use important, sales-related

informationinthesalesprocessforpossiblesubsequentsalesorderprocessing.

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Unit2: Sales-Order-RelatedProductionScenarios AC520

Youcanalsousethispre-salesinformationtodevelopsalesstrategiesorhelpbuild

andmaintainalong-termrelationshipwiththecustomer.

• Thisdatacanalsobeveryusefullater,particularlyfor:

– Tracking lost sales

– Recordingpre-salesdatatohelpnegotiatelargecontracts

– Sellingtolargeorganizationsthatrequiredocumentationoftheentire

process

Anyoneoftheactivitieslistedabovecanbeginthesalesprocess.

Order Management: Order Processing

• Customersplaceorderswithacustomerservicerepresentative.

• Standard orders normally contain:

– Customer and material information

– Pricing conditions for each item

– Schedule lines and delivery information

– Billing information

IsCostingInformationRequiredforIndividualItems?

Asalesorderisanelectronicdocumentthatrecordsyourcustomer'sorderswith

reference to goods and services.

Thesalesordercontainsallpertinentinformationforprocessingthesalesorder

and for the entire sales process.

Sales and Distribution automatically proposes appropriate existing data from

relevantmasterrecordsinordertominimizeerrorsandredundantpartialprocesses.

Youcanenterasalesorderwithmanyitemsinasinglescreen,orcreateacomplex

order using an expanded order view.

OrderManagement: ProcurementAlternatives

Procurement Alternatives determine:

• Iftheproductisavailable(availabilitycheck)

• How the product will be procured:

– From stock

– Byreplenishmentactivities(productionorder,purchaseorder)

– Make-to-order production

– Shipped from an external supplier

– Shipped from another warehouse

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AC520 Lesson: Sales-Order-Related Production Scenarios

Thecustomercaninquireabouttangibleandintangiblegoods:

• Tangiblegoodscanbeinstockandsimplywithdrawn. Alternatively,they

canbeproducedin-houseorexternallyprocured.

• Intangiblegoodsarebynatureneverinstock, butcanbeself-providedor

externally procured.

Forgoodsandservicesproducedin-house,theprocurementprocess,dependingon

the situation, can be mapped by a cost object:

• without prepared quantity structures

• withpreparedquantitystructures(suchasBOMsandroutings)

• or with variant manufacturing.

For external procurement, the system can determine the correct vendor and

procurementconditionsbasedonanydatastoredinPurchasing.

Correspondingdocumentsaregeneratedforallprocessing.

Order Management: Delivery

Delivery supports:

• Creating delivery documents

• Creating transfer orders (picking)

• Packing (if required)

• Goods issue

Deliverycreatesadeliverydocument,towhichcertaindataistransferredfromthe

sales order, such as materials and quantities.

Thedeliverydocumentistheelectronicmeanstohelpyoumanagealltheactivities

ofdeliveryprocessing,includingrationalproductselection,packing,planningand

monitoringshipments,preparingshippingpapers,andpostinggoodsissues.

Creatingatransferorderincludescopyinginformationfromthedeliverydocument

tothetransferorder. Thetransferorderisessentialforcontrollingthemovement

ofgoodswithinyourwarehouse. Itisbasedonasimpleprinciple: Fromwhereto

whereareyourelocatinggoodswithinyourwarehouse? Thereisasourcelocation

andadestinationlocationforeverytransferorder.

When you post a goods issue, you see the update to the general ledger:

The expense accounted is debited, and the stock account is credited. Both

quantity-basedandvalue-basedstocksgodown;costsgoup.

Order Management: Billing

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Unit2: Sales-Order-RelatedProductionScenarios AC520

Billing supports:

• Creatinginvoicesfordeliveriesandservices

• Creatingcreditanddebitmemosonthebasisoforders

• cancelling business transactions

• Transferringbillingdatatofinancialaccounting

Billingcreatesabillingdocumentusingdatafromthesalesorderandthedelivery

document.

Thebillingdocumentservesseveralimportantfunctions:

• The FI invoice document is created based on the FI billing document

(resultofthebillingdocument). Thebillingdocumentservesasasource

for Financial Accounting (FI) and helps you with the monitoring and

management of customer payments.

• When you create a billing document you see the automatic update to the

generalledger: Thecustomer'saccountsreceivableaccountisdebited,and

the revenue account is credited.

Order Management: Payment

• FinalstepoftheSalesOrderManagementcycle

• Customer Payment includes:

– Posting payments against invoices

– Reconciling differences, if necessary

Whenacustomer'spaymentisposted,thegeneralledgerisautomaticallyupdated:

Thecashaccountisdebited, andthecustomer'saccountsreceivableaccountis

credited.

Make-to-Order

• A product and its sub-assemblies are individually manufactured for a

particular customer.

• Stockscanbemanagedinindividualcustomersegments: Salesorderstock.

• Quantitiesproducedforaparticularsalesordercannotthenbeuseddirectly

to cover another sales order requirement.

• Componentscanbeprocuredspeciallyforanindividualsalesorder.

Formake-to-orderproduction(sales-order-relatedproduction,engineer-to-order

production), therequirementforamake-to-ordermaterialisplannedusingthe

salesorderitemnumberandthusaseparatesegmentiscreatedintheplanningrun

ofrequirementplanning. Inthisplanningsegment,therequirementsandstocks

ofthesalesorderitemsaremanagedseparately. Thus,variouscustomer-specific

variantsofaproductcanbemanagedusingonlyonematerialnumber.

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AC520 Lesson: Sales-Order-Related Production Scenarios

Starting from the sales order, single-item planning can be carried out for any

leveloftheBOMstructure. Therefore,itisalsopossibletoprocureassemblies

andcomponentsspecificallyforthesalesorderandmanagethisstockindividually

for the sales order. This is of particular importance if components can also be

configuredfortheproductionoftheindividualcustomerproduct.

Make-to-Order: Controlling Scenarios

Important Decisions

• Make-to-OrderProductionwithorwithoutProductCostbySalesOrder?

• Doyouwanttomaintainyoursalesorderstockvaluatedorunvaluated?

Without Product Cost by Sales Order

Environments

Productioncontrollingfocusedonproductgroups

High volume production

Productcostbysalesordersimilartomake-to-stock

Examples:

• Assemble to order

• Make-to-order with packaging variants

Usethisoptionwhenyourproductioncontrollingisstrictlyfocusedonproducts

and not on the sales order itself.

Thisprocedurefitsperfectlytoamake-to-stockenvironmentormake-to-order

productionthatonlyrequiresthesalesorderforlogisticalreasons. Noadditional

period-endclosingactivitieshavetobeperformedforthesalesorder.

Insuchasituation,SalesControllingiscarriedoutbyProfitabilityAnalysis.