AC520_EN_Col92_FV_Part_A4 (第2页) | ERP软件技术分享

第 42 页 / 共 443 页

Unit2: Sales-Order-RelatedProductionScenarios AC520

Figure23: ValueFlowWithoutProductCostbySalesOrder

The new functions for make-to-order production introduced in Release 4.0

mean that the system handles make-to-order production in a similar way to

make-to-stockproduction. Ifthesalesorderisonlyimportanttoyoulogistically,

youcanalsousethesalesorderwithoutthecostobjectproperty.

Thesalesordercouldhaveapurelylogisticalsignificanceif:

• Thesalesordercreatestheindependentrequirementforyoulogistically

• Thesalesorderisrequiredforvariantconfiguration

Asalesordercostestimateispossibleinbothcases. However,theestimateresults

areonlyupdatedonthecostobjectasplanvaluesifitisacostobject. Theresults

of sales order costing are used for:

• Sales and pricing decisions

• Planned costs (only for cost objects)

• MethodsofResultsAnalysisbasedonthepercentageofcompletion(only

for cost objects)

Salesordercostingwithquantitystructuresupportsthecostcomponentsplitand

providesacostingstructure,acostelementitemization,andanitemization.

Ifyouuseaprojectinadditiontothesalesorder(customerprojectproduction),

usetheprojectasthecostobject. Inthiscase,thesalesorderiscreatedwithout

the cost object property.

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AC520 Lesson: Sales-Order-Related Production Scenarios

Figure 24: With Product Cost by Sales Order

Figure25: ValueFlowWithProductCostbySalesOrder

Product Cost by Sales Order is recommended if the following information is

important for your business:

• Howhighismyprofitmarginforthisparticularsalesorder?

• How can I map special sales costs?

• How high is my funds commitment? Is this sales order performing well

from a costing point of view?

• Wheredidlatecustomerchangesgreatlyaffectmyproductioncosts?

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Unit2: Sales-Order-RelatedProductionScenarios AC520

You can also use Results Analysis to:

• Automaticallycreatereservesforexpectedlosses

• Manually add reserves for foreseen risk

• Calculate goods in transit where goods have been shipped but not yet

invoiced

Product cost by sales order is necessary if you want to work with unvaluated

sales order stock (not recommended).

Valuated or unvaluated sales order stock

Figure26: UnvaluatedvsValuatedSalesOrderorProjectStock

ThenewSAPERPfunctionsforvaluatedsalesorderstockintroducedinRelease

4.0meanthatthesystemhandlesmake-to-orderproductioninasimilarwayto

make-to-stock production.

InRelease3.0/3.1, thisstockisalwaysunvaluated. AsofRelease4.0, youcan

choosewhetheryoumanagethisstockasunvaluatedorvaluatedsalesorderstock.

Valuated Sales Order Stock

• Combined quantity and value flow

• Simplified inventory determination

• Assemblycostsshownwithmulti-levelmake-to-orderproduction

• Variancescanbedeterminedfortheseproductionorders

• Similar to make-to-stock production

• Enablesmorecontrollingscenariosandthefirststepinlogicaldecouplingof

CO-PC and PP

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AC520 Lesson: Sales-Order-Related Production Scenarios

The new SAP ERP functions for valuated sales order stock (or project stock)

introducedinRelease4.0meanthatthesystemhandlesmake-to-orderproduction

in a similar way to make-to-stock production. All deliveries to sales order or

project stock credit the delivering object and form an accounting stock. All

consumptionfromthesalesorderandprojectstockdebittheconsumerandreduce

the accounting stock.

This enables you to:

• Calculateproductionvariancesofrelatedproductionorders

• SettlethesevariancestoProfitabilityAnalysis

• Provideacostcomponentsplitforthecostofgoodssold

Salesordercostingcanbeusedasthebasisforstockvaluation.

Figure 27: Combined Quantity and Value Flow for Valuated Sales Order

or Project Stock

Becausetheinventoriesassignedtosalesordersandprojectscarrycostsaswellas

quantities,goodsmovementsfortheseinventoriesgeneratepostingsinFinancial

Accounting. Thecostsofthematerialscanbedeterminedbycostingthesales

orderorproductionorder. Thestockvaluecanthereforebeshownimmediately

inFinancialAccounting-amaterialcostestimateintheControllingmoduleis

notnecessary. Thevaluatedgoodsmovementsresultindebitsandcreditstothe

affected objects.

The goods receipt, including the stock value, is valuated using a predefined

valuation strategy sequence.

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Unit2: Sales-Order-RelatedProductionScenarios AC520

Thefirstgoodsreceiptpromptsavaluationonthebasisofoneofthesubsequent

strategiesandservesasthevaluationbasisfromthispointonwards:

• The system calculates the standard price on the basis of customer exit

COPCP002materialvaluationforvaluatedsalesorderstock.

• Thesystemcalculatesthestandardpriceusingapre-designatedsalesorder

costing. This sales order costing can be based on a unit costing or on a

product costing.

• Thesystemdeterminesthestandardpriceusingthecostingfortheproduction

order or the planned costs for the WBS element. If there are multiple

productionordersforthesamesalesorderitem,thesystemusesthestandard

pricethatresultsfromtheproductionorderthatdeliversfirst.

Unvaluated Sales Order Stock

• Thequantityflowisseparatefromthevalueflow

– Thequantityflow(goodsreceipts,goodsissues)ismadeviaindividual

customer stock

– The value flow is made directly with the sales order item and all

assigned orders

• Costsarenotpostedtothesalesorderitemuntilordersettlementoruntilthe

invoice is received for purchased goods

• Novariancecalculationonassignedproductionorders

• CostObjectControllingbySalesOrderisnecessary!

Asindividualrequirementsmaterialkeptinstockiswithdrawnfromsalesorder

orprojectstockwithoutbeingvaluated,thesecostsaremissingintheproduction

orders of a multi-level production process.

Thevalueofthegoodsthatareinsalesorderorprojectstockonaquantitybasisis

activatedfordeliverytothecustomerasworkinprocess(WIP).

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AC520 Lesson: Sales-Order-Related Production Scenarios

Figure 28: Separate Quantity and Value Flow for Unvaluated Sales Order

or Project Stock

Therefore:

Figure29: KeyMessageforValuatedSalesOrderorProjectStock

Withthetwovaluesofthe“ValuationofSalesOrderStock”and“ProductCostby

SalesOrder”criteria,therearetheoretically,fourpossiblecombinations:

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Unit2: Sales-Order-RelatedProductionScenarios AC520

Figure 30: Decision Table

However,thecombination“unvaluatedsalesorderstockwithoutProductCostby

SalesOrder”isnottechnicallypossible. Bothvalues“withvaluatedsalesorder

stock”aretobefavoredfromtheaccountingperspectiveduetotheadvantages

mentioned above.

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AC520 Lesson: Sales-Order-Related Production Scenarios

Lesson Summary

You should now 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

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UnitSummary AC520

Unit Summary

You should now 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

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Unit 3

Product Cost Controlling by Period

Unit Overview

This unit shows controlling by period using the example of order-related

productionwithaproductcostcollectorasthecostobject(decouplingscenario).

Unit Objectives

After completing this unit, you will be able to:

• Createthemasterdataforaproductionorderandaproductcostcollector

• ExplaintheCustomizingfora“decouplingscenario”

• Carryoutpreliminarycostingforaproductcostcollector

• Carryoutgoodsmovementsandconfirmationsfortheproductionorder

• MakedirectpostingsfromFinancialAccountingtotheproductcostcollector

• Describethetypicalstepsforperiod-endclosinginmake-to-stockproduction

with Product Cost by Period

• Calculateworkinprocess(WIP)attargetcostandexplaintheassociated

Customizing

• Carry out variance analysis

• Describetheintegrationofperiod-endclosing

• Describe repetitive manufacturing

• Assessthedifferentstrategiesofmaterialvaluation

Unit Contents

Lesson: Master Data and Preliminary Costing...............................42

Exercise 1: Master Data and Preliminary Costing ......................57

Lesson: Simultaneous Costing.................................................73

Exercise 2: Simultaneous Costing - Product Cost Collectors .........77

Lesson: Period-End Closing....................................................86

Exercise 3: Period-End Closing ..........................................109

Lesson: Addendum: Repetitive Manufacturing and Material Valuation..120

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Unit3: ProductCostControllingbyPeriod AC520

Lesson: Master Data and Preliminary Costing

Lesson Overview

Lesson Objectives

Aftercompletingthislesson, youwillbeableto:

• Createthemasterdataforaproductionorderandaproductcostcollector

• ExplaintheCustomizingfora“decouplingscenario”

• Carryoutpreliminarycostingforaproductcostcollector

Business Example

Amanufacturerproducesvarioustypesofpumpsmake-to-stock. Salescontrolling

isonlycarriedoutinProfitabilityAnalysis(CO-PA).

Thepopulartypesareproducedinacontinuousproductionprocessandmappedin

thesystemwithrepetitivemanufacturing. Alesspopulartypeshouldinsteadbe

onlyproducedbasedonlotsizewithproductionordersandonlywhenthestockin

thewarehousedropsbelowthereorderpoint. Tobeabletobettercomparethe

costobjects,allproductionprocessesshouldbeaccompaniedbycontrollingby

period. Each pump has a production version for repetitive manufacturing and

anotherproductionversionfororder-relatedproduction.

Inthisexample,wewilltakeacloselookattheproductionforproductionorders.

A production order should be created in the master data while a product cost

collectorshouldserveasacostobjectforControllingbyperiod.

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AC520 Lesson: Master Data and Preliminary Costing

Master Data

Figure31: PeriodicityofProductCostCollectors

To perform product cost by period,

• Useeitheracostobjectthatallowsforcontrollingbyperiod,or

• Useaproductcostcollectorthattakesontheroleofthecostobject. The

logisticalproductionobjects(suchasproductionorders)arenotcostobjects.

PostingsinMaterialsManagement,Production,andFinancialAccountingresult

in actual costs.

• Youpostconfirmations,goodsissuesandgoodsreceiptswithreferencetothe

productionorder. Youconfiguretheorderssothatthesecostsareassignedto

the product cost collector automatically.

• You can assign other costs, such as process costs or material overhead,

directly to the product cost collector. All period closing activities are

performed using the product cost collector.

Periodicactualcostsfromthecostobjectcanbegroupedasfollows:

• Costsforproductsforwhichagoodsreceiptinthewarehousehasbeenlisted

in the current period (“delivery to stock”).

• Costsforworkinprocess. Thesearetargetcostsfortheproductionquantities

thathavebeenconfirmedfortheoperationsbutnotyetdeliveredtostock.

• Production variances that are calculated using the following formula:

Variances=actualdebit-goodsreceipt-workinprocess.

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Unit3: ProductCostControllingbyPeriod AC520

Figure 32: Using Product Cost Collector

Productcostcollectorsarecreatedindependentoftheproductiontype. Thismeans

thatyoucancollectactualcostsonaproductcostcollectorfor:

• Order-relatedproduction(thatis,whenyouuseproductionorders).

• Processmanufacturing(thatis,productionwithprocessorders).

• Repetitivemanufacturing,forwhichthecostobjectisalwaysaproductcost

collector. ThisalsoappliestoKANBANproductionmethods.

• Massproductionbasedonsalesorderswhenyouareusingvaluatedsales

order stocks, and in repetitive manufacturing when you are producing

individual requirements materials.

This means that the product cost collector has “two uses.” For repetitive

manufacturing, it is always used. It is also always used as a cost object when

controllingisnottotakeplaceforlogisticalobjects(decouplingscenario).

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AC520 Lesson: Master Data and Preliminary Costing

Figure33: ProductionOrderandProductCostCollector: ProcessChain

InProductCostbyPeriod,costsarecollectedandanalyzedontheproductcost

collector. Productionordersdonotserveascostobjects; theyareusedonlyfor

logistical processing.

In order to ensure that the costs of a manufacturing order are collected on a

productcostcollector,youmustmakethenecessarysettingsfortheordertypeof

themanufacturingorderinCustomizingforProductCostbyOrderunderDefine

Default Values for Order Types .

Youmustmanuallycreateaproductcostcollectorbeforeyoustartproduction.

Whenthemanufacturingorderiscreated,itislinkedtotheproductcostcollector

automatically.

If you neglect to create a product cost collector, the costs are collected on the

manufacturingorder. Inthiscase, itisonlypossibletolinkthemanufacturing

ordertotheproductcostcollectoraslongasnoactualcostshavebeenupdatedto

the manufacturing order.

Noteonterminology: Thiscourseoftenusesthetermmanufacturingorder. This

isanumbrellatermforproductionorderandprocessorder.

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Unit3: ProductCostControllingbyPeriod AC520

Figure34: AutomaticAssignmentofOrderstoProductCostCollectors

Theproductionorderisassignedtotheproductcostcollectorbytheproduction

process. The system generates the production process automatically when the

product cost collector is created.

Product cost collectors are linked to production orders and to the production

versionsinrepetitivemanufacturinginthesameway.

ProductionordersthatarelinkedtoproductcostcollectorsreceivethestatusPCC.

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AC520 Lesson: Master Data and Preliminary Costing

Figure 35: Controlling: Level

The production process has characteristics whose values are unique to that

production process. You specify which characteristics are updated for the

productionprocessbymeansofthecontrollinglevel.

Thereisaseparatecontrollinglevelforeachplantmaterialandprocesscategory.

TherelevantprocesscategoryinCostObjectControllingisproduction.

Whenyoucreatetheproductcostcollector,youdecideonwhichlevelthecosts

should be collected on the product cost collector. You can choose from the

following levels:

• Production version

• Any BOM/routing combination

• Material per plant

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Unit3: ProductCostControllingbyPeriod AC520

Figure36: ProductCostCollectorandProductionProcess

IfyouareusingthecontrollinglevelProductionversion,theproductcostcollector

iscreatedforthecharacteristicsmaterial, productionplant, planningplant, and

productionversion. SAPrecommendsthiscontrollinglevelwheneveryouare

usingproductionversions. Inrepetitivemanufacturing, youshouldalwaysuse

this controlling level.

IfyouareusingthecontrollinglevelBOM/Routing,theproductcostcollectoris

createdforthecharacteristicsmaterial,productionplant,planningplant,BOM,

androuting. BOM/Routingshouldonlybeusedifthematerialdoesnothaveany

productionversions. TheBOMisidentifiedbytheBOMusageandthealternative

BOM.Theroutingisidentifiedbythetasklisttypeandtasklistgroup.

IfyouareusingthecontrollinglevelProductionPlant/PlanningPlant,theproduct

cost collector is created for the characteristics material, production plant, and

planning plant. These product cost collectors have a number of features. For

example,itisnotpossibletocreateapreliminarycostestimateforaproductcost

collector. This affects subsequent functions. Problems may arise if you make

changestothereportingpointsoftheproductionversions.

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AC520 Lesson: Master Data and Preliminary Costing

Figure37: ProductCostCollector: DefaultValuesforOrderType

Aproductcostcollectorisanorder. Theordertypeoftheproductcostcollector

mustbelongtoordercategory05(productcostcollector).

For product cost collectors, default rule STR (strategy for tracing factor

determination)isspecifiedinthetableCost-Accounting-RelevantDefaultValues

forOrderTypesandPlants. ThisdefaultruleislinkedtosettlementtypePER

(periodic). Asaresult,thesettlementrulefortheproductcostcollectorreceives

settlementtypePER.DefaultruleSTRalsoensuresthatthevaluestobesettled

fromaproductcostcollectorcanbedistributed. Thisisnecessary,forexample,

when the product cost collector collects the costs of materials that have been

assigneddifferentvaluationtypes(suchasspecialbatchinventories)orthatare

partofavaluatedsalesorderstock. Whentheproductcostcollectorissettled,the

systemapportionsthebalanceamongthedifferentstockinaccordancewiththe

deliveryvaluesfortheperiod. Thesettlementprocessgeneratesthedistribution

rule automatically on the basis of the delivery values. The system creates

equivalencenumbersbasedonthedeliveryvalues,andtransferstheseequivalence

numbers into the dynamic distribution rule.

Aresultsanalysiskeymustbespecifiedinallproductcostcollectorsforwhich

you want to calculate work in process.

Forpreliminarycostingandsimultaneouscosting,enterthecostingvariantand

valuation variant in the order type. This defines the valuation procedure for

materials, internalactivities, externalactivities, andbusinessprocesses. Italso

determineswhichoverheadstructureisusedtocalculateoverhead.

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Unit3: ProductCostControllingbyPeriod AC520

Figure38: ProductionOrderandProductionProcess

Ifaproductionorderisassignedtoaproductcostcollector,thestatusPCCwillbe

assigned to the production order.

A preliminary cost estimate can be generated for the production order but the

resultscannotbesavedtotheproductionorderasplannedvalues.

Figure 39: Customizing: Production Order

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AC520 Lesson: Master Data and Preliminary Costing

DefaultrulePP2(periodic)mustbespecifiedfortheordertypeoftheproduction

order.

The costing variant and valuation variant specified in the order type for the

production order are used for the preliminary cost estimate for the production

order(thiscostestimateisforinformationpurposesonly). Ifyoudonotwantthe

systemtocreatethiscostestimate,youdon'tneedtoenterthecostingvariantor

valuation variant.

NoresultsanalysiskeyisspecifiedintheordertypebecauseWIPiscalculated

on the product cost collector.

Preliminary Costing

Figure40: ProductionOrderandProductCostCollector: ProcessChain

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Unit3: ProductCostControllingbyPeriod AC520

Figure 41: Preliminary Costing - Overview (1)

You can create a preliminary cost estimate for a product cost collector. The

preliminarycostestimatecoststhequantitystructuredefinedbytheproduction

process. If you are using the controlling level “Material by Production

Plant/Planning Plant”, you cannot create a preliminary cost estimate for the

product cost collector.

In repetitive manufacturing, the activity quantities determined in preliminary

costing can be used as default values for the confirmations. This requires that

youmaketheappropriatesettinginCustomizingintherepetitivemanufacturing

profile.

Targetcostscanbecalculatedonthebasisofpreliminarycostingto:

• ValuateWIPwiththeWIPcalculationfunction

• Valuatethescrapvariancesinthevariancecalculationfunction

In repetitive manufacturing, if the reporting point structure of your routing

changes, youcanupdatethepreliminarycostestimatetoconvertthequantities

confirmedatthereportingpointstothenewreportingpointstructure.

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AC520 Lesson: Master Data and Preliminary Costing

Figure 42: Preliminary Costing – Overview (2)

Theproductionprocessquantitystructureisvaluatedasdefinedinthevaluation

variant of the costing variant.

Figure43: PreliminaryCosting: DirectMaterialsCosts

Tocalculatedirectmaterialscosts,theinputquantitiesofthematerialsdetermined

bytheBOMaremultipliedbythepricesselectedthroughthevaluationvariant.

ThesystemusestheBOMoftheproductionprocess.

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Unit3: ProductCostControllingbyPeriod AC520

Youhavealreadyspecifiedwhichcostingvariantandvaluationvariantareusedby

thepreliminarycostestimateinCustomizinginDefineCost-Accounting-Relevant

Default Values for Order Types and Plants.

Figure44: PreliminaryCosting: DirectCostsofProduction

Tocalculatethedirectcostsofproduction,thesystemmultipliestheplannedsetup

times,machinetimesandlabortimesbythepricesselectedinaccordancewith

the valuation variant.

Thesystemusestheroutingoftheproductionprocess.

The standard values are specified in the operations in the routing and can be

definedaseitherfixedorvariable(lot-size-dependent)values.

• Lot-size-dependentstandardvalues(suchaslaborandmachinetime)are

multipliedbythecostinglotsizeanddividedbythebasequantityonwhich

the standard values are based.

• Fixedstandardvalues(suchassetupcosts)areindependentoftheproduction

quantityandareknownasorderingcosts. Theycanstillindicatestepped

costsfortechnicalreasons(suchasatoolchangerequiredaboveacertain

orderquantity). Theseareknownassemivariablecosts.

Theexactalgorithmisstoredinformulasfortheworkcenter,whichisassigned

totheindividualoperationsoftherouting. Thecostcenterandtheactivitytype

foreachoperationareinturnassignedtotheworkcenter. Thisdeterminesthe

price of the activity.

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AC520 Lesson: Master Data and Preliminary Costing

Figure 45: Preliminary Costing: Process Costs

TemplateallocationisanewtechniqueforallocatingthecostsofOverheadCost

Controllingaccordingtocauseascloselyand“ascomfortablyaspossible”(that

is,withoutmanualeffort). AllobjectsoftheControllingaresuitableforuseas

receivers,especiallycostobjectsandprofitabilitysegmentsoftheCO-PA.

The template allocation technique allocates ABC processes and activity types

of the cost centers. In principle, all information in the system can be used as

the cause value (cost driver).

The process template is determined dynamically based on the following

parameters:

• The costing sheet for the application of overhead is selected with the

valuation variant.

• Theoverheadkeyiseitherentereddirectlyinthecostobjectorderivedfrom

theoverheadgroupfromthematerialmaster(costingview1).

• Withthecombinationofoverheadkeyandcostingsheet, youcanassign

a template in Customizing.

The templates are grouped in Customizing by their usage (environment). For

example,atemplateofthe“materialcostestimate”environmentcanonlybeused

for product costing (and PP production orders), while a template of the “sales

order”environmentcanonlybeusedforsalesorders.

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Unit3: ProductCostControllingbyPeriod AC520

Figure46: PreliminaryCosting: OverheadCosts

Intraditionalcostaccounting,overheadcostsarepassedontocostobjectswith

overheadsurcharges. Whilethesecostobjectsaredebited,overheadcostobjects

arecreditedinreturn(costcenters,orders). Youcandefinebothquantity-based

and percentage overhead rates.

Overheadiscalculatedusingacostingsheet. Thecostingsheetconsistsofthree

types of rows:

• BaseRows: Hereyouentercostelements,costelementgroupsand/ororigin

groupstowhichoverheadshouldbeapplied.

• OverheadRateRows: Hereyouspecifytheoverheadratestobeusedin

applying overhead to the base rows.

• Credits: Hereyouenterwhichoverheadcostobject(costcenter,process,or

internalorder)shouldbecreditedunderwhichcostelement.

Ifyouwanttoapplyoverheadindifferentwaysdependingonthematerialbeing

manufactured,youcanuseoverheadkeys. Youthendefineoverheadratesbased

ontheoverheadkeysthatcanbederivedfromoverheadgroupsinCustomizing.

You enter these in the material master record.

Inpreliminarycostingfortheproductcostcollector,thesystemusesthecosting

sheetspecifiedinthe“planned”valuationvariant. Insimultaneouscostingforthe

productcostcollector,thesystemusesthecostingsheetspecifiedinthe“actual”

valuationvariant. Thisisthecostingsheetthatisdisplayedintheproductcost

collector.

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AC520 Lesson: Master Data and Preliminary Costing

Exercise 1: Master Data and Preliminary

Costing

Exercise Objectives

Aftercompletingthisexercise, youwillbeableto:

• Createaproductcostcollectorandaproductionprocess

• Reviewthecostdataforaproductcostcollector

• Analyze a preliminary cost estimate and display the customizing for the

costing variant

• Create a production order, and display the control data provided by the

productcostcollectorandproductionprocess

• Reviewthequantitystructure(BOM,routing)allocatedtotheproduction

order

• DisplaytheCustomizingsettingsfortheproductcostcollectorandtheorder

type parameters for a production order

Business Example

The pump assembly R-F1## is a finished product with a stable manufacturing

processthatutilizesproductionorders. YouwanttousetheconceptofProduct

Cost by Period for cost controlling.

Youareamemberofthecontrollingdepartment,andhavedecidedtouseproduct

costcontrollerascostobject. Inordertodoso,youcreateaproductcostcollector

forthepump,andanalyzethecostdataofthecostcollector. Itisalsonecessaryto

createaproductionorderandreviewthecontroldatatransferredfromtheproduct

cost collector to the production order.

Althoughallcustomizinghasbeencompleted,youwillneedtoverifythesettings

fortheordertypesandcostingvariantsrelevantfortheProductCostbyPeriod

scenario.

Task 1:

To manage the cost object controlling for pump assembly R-F1##, a product

cost collector must be created. The controlling level for the pump will be the

BOM/routing level.

1. CreateaproductcostcollectorforpumpassemblyR-F1##inplant1000.

The order type is RM01. The product cost collector must be valid for a

BOMandrouting. Whilecreatingthecostcollector, enterBOMusage1,

alternative01, andsearchforavalidroutingformaterialR-F1##inplant

1000. Savetheproductcostcollector. ChooseYeswhenaskedifyouwantto

createapreliminarycostestimatefortheproductcostcollector.

Continued on next page

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Unit3: ProductCostControllingbyPeriod AC520

2. Usingthedisplaytransactionfortheproductcostcollector,displaythecost

data. Whatcostdatawasassignedtothecostcollector? Whatordertypeis

assigned to the cost collector?

Costing sheet:

Overhead key:

Results Analysis key:

Variance key:

Order Type:

Order number:

Production Process:

3. Verify the planned costing variant and the actual costing variant for the

productcostcollector. Adifferentcostingvariantisspecifiedfortheplanned

coststhanfortheactualcosts. Whyisthisnecessary?

Planned Costing Variant:

Actual Costing Variant:

Why is this necessary?

Task 2:

Apreliminarycostestimatewascreatedforyourproductcostcollector. Review

theresultsofthecostestimateanddisplaythecustomizingsettingsfortheplanned

costing variant and order type RM01.

1. Displaythepreliminarycostestimatefortheproductcostcollector. Whatare

thecostsofgoodsmanufacturedfor10pieces?

COGM:

2. DisplaytheitemizationreportforR-F1##. Determinethecalculatedcosts

for the assembly R-B1##.

Costs: ____________

3. Create another session. Display the current cost estimate for assembly

R-F1##. Comparethepreliminarycostestimatecalculatedfortheproduct

costcollectorforassemblyR-F1##withthecurrentstandardcostestimate

forthismaterial. Howcantherebedifferencesbetweenthesetwoprices?

Standard: ____________

Continued on next page

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AC520 Lesson: Master Data and Preliminary Costing

4. TheplannedcostswerecalculatedusingthecostingvariantPREM.Check

the assignment of this costing variant to the order type RM01 in the

defaultvaluesofplant1000. Whichcostingvariantwasassignedforthis

simultaneous costing?

_____________________________________________________________

5. Displaythecustomizingsettingsforthecalculationoftheplannedmaterial

costsfortheproductcostcollector. Whichvaluationvariantwasassignedto

calculatetheplannedordercostsforcostingvariantPREM?

_____________________________________________________________

6. Whattypesofcostscanbeupdatedwiththecostingvariant?

_____________________________________________________________

7. What price selection strategy is selected for calculating the material

components?

_____________________________________________________________

8. Whatpriceselectionstrategyisselectedforcalculatingtheproductioncosts?

_____________________________________________________________

Task 3:

Createaproductionorderandanalyzetheconnectionwiththeproductionprocess

and the product cost collector.

1. Createaproductionorderfor10piecesofmaterialR-F1##,usingproduction

plant1000,ordertypePP08. Useforwardschedulingandentertoday'sdate

as the start date.

Continued on next page

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Unit3: ProductCostControllingbyPeriod AC520

2. Check the control data for the production order. How were the costing

variantsforactuals,thecostingsheetandoverheadkeydeterminedforthe

productionorder? Cantheybechangedfortheproductionorder?

3. Whatorderstatusisrelatedtotheuseofaproductcostcollector?

4. LocatetheproductionprocessontheControldatascreen. Isthisproduction

processuniqueforthisBOMandrouting,orisitvalidforR-F1##atplant

1000 in general?

5. OntheAssignmenttabpage,determinewhichprofitcenterhasbeenassigned

totheproductionorder. Whichmasterrecorddeterminedtheprofitcenter?

6. SelectOperationOverview,andreviewtheoperationsthathavebeenselected

forthisproductionorder. Whichworkcenterisassignedtooperation0010?

What is the control key for this operation?

Continued on next page

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AC520 Lesson: Master Data and Preliminary Costing

7. Reviewthematerialcomponentsandverifytherequiredquantityforeach

component. WhataretherequiredquantitiesofcomponentsR-B1##and

R-B2##? Isthereanyplannedscrapforthesecomponents?

8. Release the production order.

9. Savetheproductionorder. Recordtheordernumber.

Order number ______________

Task 4:

1. Theuseofaproductcostcollectorisdependentontheordertypeselected

fortheproductionorder. Displaytheordertypedefaultsforplant1000and

ordertypePP08,andreviewtheCustomizingsettings.

2. Istheproductcostcollectorindicatorselected?

3. WhatisthedefaultrulefortheCOsettlement?

4. If a product cost collector is found for a material, will the RA Key and

CostingvariantforordertypePP08defaulttotheproductionorder?

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Unit3: ProductCostControllingbyPeriod AC520

Solution 1: Master Data and Preliminary

Costing

Task 1:

To manage the cost object controlling for pump assembly R-F1##, a product

cost collector must be created. The controlling level for the pump will be the

BOM/routing level.

1. CreateaproductcostcollectorforpumpassemblyR-F1##inplant1000.

The order type is RM01. The product cost collector must be valid for a

BOMandrouting. Whilecreatingthecostcollector, enterBOMusage1,

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AC520 Lesson: Master Data and Preliminary Costing

alternative01, andsearchforavalidroutingformaterialR-F1##inplant

1000. Savetheproductcostcollector. ChooseYeswhenaskedifyouwantto

createapreliminarycostestimatefortheproductcostcollector.

a) Accounting → Controlling → Product Cost Controlling → Cost

Object Controlling → Product Cost by Period → Master Data →

ProductCostCollector→Edit(KKF6N)

Create a product cost collector for pump assembly R-F1## in plant

1000. The order type is RM01. The product cost collector must be

validforaBOMandrouting. Whilecreatingthecostcollector,enter

BOMusage1,alternative01,andsearchforavalidroutingformaterial

R-F1## in plant 1000. Save the product cost collector. Choose Yes

whenaskedifyouwanttocreateapreliminarycostestimateforthe

product cost collector.

Enter your material R-F1##.

Plant 1000

Select Create.

Enter order type RM01.

Select BOM/routing

Enter BOM Usage 1.

Enter alternative BOM 01.

Enter task list type Routing

SearchfortheroutinggroupusingthematerialR-F1##, Plant1000,

task list type N.

Choose Confirm (Transfer data)

Save your entries.

Choose Yes when asked if you want to create a preliminary cost

estimate for the product cost collector.

2. Usingthedisplaytransactionfortheproductcostcollector,displaythecost

data. Whatcostdatawasassignedtothecostcollector? Whatordertypeis

assigned to the cost collector?

Costing sheet:

Overhead key:

Results Analysis key:

Variance key:

Order Type:

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Unit3: ProductCostControllingbyPeriod AC520

Order number:

Production Process:

a) Theproductcostcollectorisimmediatelydisplayed:

ThefollowinginformationisdisplayedontheDatatab:

Costing sheet: COGM

Overhead key: SAP10

Results Analysis key: FERT-P

Variance key: 000001

ThefollowinginformationisdisplayedontheHeadertab:

Order Type: RM01

Order Number:

ThefollowinginformationisdisplayedontheProductionProcesstab:

Production Process Number:

3. Verify the planned costing variant and the actual costing variant for the

productcostcollector. Adifferentcostingvariantisspecifiedfortheplanned

coststhanfortheactualcosts. Whyisthisnecessary?

Planned Costing Variant:

Actual Costing Variant:

Why is this necessary?

a) ThecostingvariantsaredisplayedontheDatatab:

PlannedCostingVariant: PREM

ActualCostingVariant: PPP3

Caution: You must select a unique costing variant for

determiningbothplannedandactualcosts,sincetheassigned

costing type initiates the update of the results of either the

preliminarycostestimateortheactualcostsoftheproductcost

collector. In addition, different material and activity prices

can be selected for preliminary costing and simultaneous

costing. Differentvaluationsmayalsobeselectedforexternal

procurement and external activities.

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AC520 Lesson: Master Data and Preliminary Costing

Task 2:

Apreliminarycostestimatewascreatedforyourproductcostcollector. Review

theresultsofthecostestimateanddisplaythecustomizingsettingsfortheplanned

costing variant and order type RM01.

1. Displaythepreliminarycostestimatefortheproductcostcollector. Whatare

thecostsofgoodsmanufacturedfor10pieces?

COGM:

a) ThecostestimateisdisplayedonthetabpageHeader: ChooseDisplay

cost estimate.

Todisplaythecostfor10pieces,changetheentryforCostsbasedonto

Userentryandenter10inthequantityfield.

The COGM for 10 pieces is displayed:

2. DisplaytheitemizationreportforR-F1##. Determinethecalculatedcosts

for the assembly R-B1##.

Costs: ____________

a) Thevaluefor10piecesofR-B1##isdisplayedintheItemizationreport.

3. Create another session. Display the current cost estimate for assembly

R-F1##. Comparethepreliminarycostestimatecalculatedfortheproduct

costcollectorforassemblyR-F1##withthecurrentstandardcostestimate

forthismaterial. Howcantherebedifferencesbetweenthesetwoprices?

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Unit3: ProductCostControllingbyPeriod AC520

Standard: ____________

a) Createanothersession(System→Createsession).

Logistics→Materialsmanagement→Materialmaster→Material

→ Display → Display current (MM03)

Beforebeginningthetask,chooseAddtofavorites.

Enter your material R-F1##.

Select Enter.

Select view Costing 2.

Select Enter.

Enter plant 1000.

Select Enter.

ThecurrentstandardisdisplayedunderthecolumnmarkedCurrent.

The costing variant used to calculate the standard cost estimate and

the costing variant used to calculate the product cost collector may

usedifferentvaluationvariants. However,evenifthesamevaluation

variantsareused, thepricesofthecomponentmaterialsandactivity

pricesmayhavechangedbetweenthetimethestandardcostestimate

wascreatedandthetimewhenthecostwascalculatedfortheproduct

costcollector. Also, thecurrentBOMorrouting(quantitystructure)

maybedifferentthanthequantitystructureusedinthestandardcost

estimate.

In addition, if more than one procurement process is available for

R-F1##,mixedcostingcouldhavebeenusedtocalculatethestandard.

4. TheplannedcostswerecalculatedusingthecostingvariantPREM.Check

the assignment of this costing variant to the order type RM01 in the

defaultvaluesofplant1000. Whichcostingvariantwasassignedforthis

simultaneous costing?

_____________________________________________________________

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AC520 Lesson: Master Data and Preliminary Costing

_____________________________________________________________

a) Tools→Customizing→IMG→ExecuteProject(SPRO)

Beforebeginningthetask,chooseAddtofavorites.

Choose SAP Reference IMG.

Controlling→ProductCostControlling→CostObjectControlling

→ Product Cost by Period → Product Cost Collectors → Define

Cost-Accounting-RelevantDefaultValuesforOrderTypesandPlants

(OKZ3)

Select plant 1000, order type RM01.

Choose Details.

ThecostingvariantforthesimultaneouscostingisPPP3.

5. Displaythecustomizingsettingsforthecalculationoftheplannedmaterial

costsfortheproductcostcollector. Whichvaluationvariantwasassignedto

calculatetheplannedordercostsforcostingvariantPREM?

_____________________________________________________________

a) Return to IMG node Product Cost Collector, then choose Check

CostingVariantsforProductCostCollectors→CostingVariantsto

Determine Activity Quantities (OKKN)

Select Costing Variant PREM.

Choose Details.

ValuationVariantPreliminaryCostEstimate(190).

Back out of the Valuation Variant.

6. Whattypesofcostscanbeupdatedwiththecostingvariant?

_____________________________________________________________

a) SelecttheCostingTypeviewontheDetailsscreen.

Select the Misc. tab.

Thecostingtypedeterminedthatthepreliminarycostestimateforthe

product cost collector is updated.

7. What price selection strategy is selected for calculating the material

components?

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Unit3: ProductCostControllingbyPeriod AC520

_____________________________________________________________

a) SelecttheValuationVariantviewontheDetailsscreen.

The selection strategy is:

1. Price from purchasing info record

2. Planned price 1

3. Standard price

4. Moving average price

8. Whatpriceselectionstrategyisselectedforcalculatingtheproductioncosts?

_____________________________________________________________

a) SelecttheValuationVariantviewontheDetailsscreen.

Select the Activity Types/Processes tab.

The selection strategy is:

1. Plannedpriceasaverageofallfiscalyearperiods

2. Planned price for the period

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AC520 Lesson: Master Data and Preliminary Costing

Task 3:

Createaproductionorderandanalyzetheconnectionwiththeproductionprocess

and the product cost collector.

1. Createaproductionorderfor10piecesofmaterialR-F1##,usingproduction

plant1000,ordertypePP08. Useforwardschedulingandentertoday'sdate

as the start date.

a) Logistics→Production→ShopFloorControl→Order→Create

→ With Material. (CO01)

Beforebeginningthetask,chooseAddtofavorites.

Enter your material R-F1##.

Enter production plant 1000.

Enter order type PP08.

Select Enter.

Enter the quantity of 10.

Enter today’s date as the start date.

ChangetheschedulingtypetoForwards.

2. Check the control data for the production order. How were the costing

variantsforactuals,thecostingsheetandoverheadkeydeterminedforthe

productionorder? Cantheybechangedfortheproductionorder?

Answer: Select the Control data view.

Theactualcostingvariants,costingsheetandoverheadkeywereassignedto

theorderviatheproductcostcollector. Inthisscenario,costsarenotupdated

totheproductionorder,buttotheproductcostcollector. Thedisplayofthese

fields is for information only, they cannot be changed on the production

order. Onlythecostingvariantforplannedcostscanbechanged.

3. Whatorderstatusisrelatedtotheuseofaproductcostcollector?

Answer: SelectStatus. ThestatusPCCindicatesthataproductcostcollector

is being used.

4. LocatetheproductionprocessontheControldatascreen. Isthisproduction

processuniqueforthisBOMandrouting,orisitvalidforR-F1##atplant

1000 in general?

Answer: The production process and BOM/routing are displayed on the

Controldatatabpage. TheproductionprocessisuniqueforthisBOMand

routing. Thiswasdeterminedwhentheproductcostcollectorwascreated.

Continued on next page

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Unit3: ProductCostControllingbyPeriod AC520

5. OntheAssignmenttabpage,determinewhichprofitcenterhasbeenassigned

totheproductionorder. Whichmasterrecorddeterminedtheprofitcenter?

Answer: Select the Assignment tab.

Theprofitcenterisdisplayed. Theprofitcenterismaintainedinthematerial

master record for R-F1##.

6. SelectOperationOverview,andreviewtheoperationsthathavebeenselected

forthisproductionorder. Whichworkcenterisassignedtooperation0010?

What is the control key for this operation?

Answer: Select Operation overview.

WorkcenterR-M##isassignedtooperation0010. ThecontrolkeyisPP01.

7. Reviewthematerialcomponentsandverifytherequiredquantityforeach

component. WhataretherequiredquantitiesofcomponentsR-B1##and

R-B2##? Isthereanyplannedscrapforthesecomponents?

a) Select operation 0010.

ChooseComponents(iconinlowerareaofscreen).

R-B1## → 10 PC

R-B2## → 10 PC

Thereisnoplannedscrapforthesecomponents. Thiscanbeconfirmed

bydisplayingtheComponentdetailscreenusingtheicononthelower

left.

8. Release the production order.

a) Choose Release order .

9. Savetheproductionorder. Recordtheordernumber.

Order number ______________

a) Select Save.

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