AC520_EN_Col92_FV_Part_A4 (第3页) | ERP软件技术分享

第 83 页 / 共 443 页

AC520 Lesson: Master Data and Preliminary Costing

Task 4:

1. Theuseofaproductcostcollectorisdependentontheordertypeselected

fortheproductionorder. Displaytheordertypedefaultsforplant1000and

ordertypePP08,andreviewtheCustomizingsettings.

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

Choose SAP Reference IMG.

Controlling→ProductCostControlling→CostObjectControlling

→ Product Cost by Order → Manufacturing Orders → Define

Cost-AccountingRelevantDefaultValuesforOrderTypesandPlants

(OKZ3)

Select plant 1000, order type PP08.

Choose Details.

2. Istheproductcostcollectorindicatorselected?

Answer: Yes,theproductcostcollectorindicatorisselected.

3. WhatisthedefaultrulefortheCOsettlement?

Answer: ThedefaultruleforCOsettlementisPP2,periodicsettlement.

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

CostingvariantforordertypePP08defaulttotheproductionorder?

Answer: No, theRAkeyandcostingvariantforordertypePP08willnot

defaulttotheproductionorder. Thesettingsfortheproductcostcollector

will be used.

第 84 页 / 共 443 页

Unit3: ProductCostControllingbyPeriod AC520

Lesson Summary

You should now be able to:

• Createthemasterdataforaproductionorderandaproductcostcollector

• ExplaintheCustomizingfora“decouplingscenario”

• Carryoutpreliminarycostingforaproductcostcollector

第 85 页 / 共 443 页

AC520 Lesson: Simultaneous Costing

Lesson: Simultaneous Costing

Lesson Overview

Lesson Objectives

Aftercompletingthislesson, youwillbeableto:

• Carryoutgoodsmovementsandconfirmationsfortheproductionorder

• MakedirectpostingsfromFinancialAccountingtotheproductcostcollector

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.

When carrying out the production, goods issues and confirmations for the

productionorderarecarriedoutwhiledirectpostingsfromFinancialAccounting

directly address the product cost collector.

第 86 页 / 共 443 页

Unit3: ProductCostControllingbyPeriod AC520

Figure47: ProductionOrderandProductCostCollector: ProcessChain

Figure48: DebitofProductCostCollectorwithActualCosts

Thefollowingbusinesstransactionscanresultinactualcostsoncostobjects: G/L

accountpostingsinFI;goodsmovementsinMM;repostingsofprimarycosts;

repostingsoflineitems;internalactivityallocations;repostingsofinternalactivity

allocations;directassignmentofpersonnelcoststocostobjectsusingtimesheets;

第 87 页 / 共 443 页

AC520 Lesson: Simultaneous Costing

processcostallocation;manualprocessallocation;templateallocation;calculation

ofoverhead;revaluationofactivitiesatactualprices;confirmationsinLogistics

thatresultinactivityallocations; subcontracting.

Logisticalfunctionssuchasgoodsissuesandconfirmationsarestillperformed

withreferencetothemanufacturingorder(or,inrepetitivemanufacturing,with

reference to the production version). The resulting costs are updated to the

product cost collector.

Youcanentergoodsissues,confirmations,andgoodsreceiptsindependentlyof

eachother. Youcanalsohaveactivityallocationsandgoodsissuesand/orgoods

receiptsgeneratedautomaticallywhenyouconfirm. Youmakethesettingsthat

enable this in Logistics.

Youcanconfirmtheorderheaderorindividualoperations. InProductCostby

Period,itisrecommendedthatyouconfirmoperations(affectsthecalculationof

work in process).

Figure49: CreditofProductCostCollectorbyGoodsReceipt

第 88 页 / 共 443 页

Unit3: ProductCostControllingbyPeriod AC520

Thepricecontrolofthematerialisspecifiedinthematerialmasterrecord:

• PriceControlIndicatorV:Thematerialisvaluatedatthemovingaverage

price (unit price). The moving average price changes with each goods

movement or when orders from Cost Object Controlling are settled. The

valueofthegoodsreceiptisdeterminedbythevaluationvariantfordelivery.

• PriceControlIndicatorS:Thematerialisvaluatedatthestandardprice. In

make-to-stockproduction,thispriceisusuallycalculatedinastandardcost

estimateforthematerial. Insales-order-relatedproductionwithavaluated

salesorderstock,thevaluationpriceisselectedusingapredefinedvaluation

strategy and acts like a standard price.

• FormaterialswhosepricecontrolisS,receiptsintostockarevaluatedatthe

standardprice. Thecreditappliedtotheproductcostcollectoristhequantity

receivedintoinventorymultipliedbythestandardprice. Formaterialswhose

pricecontrolindicatorisV,thereceiptintoinventoryandthecredittothe

productcostcollectoriscontrolledbythevaluationvariantfordelivery. The

valuationvariantfordeliverydetermineswhichpricefieldfromthematerial

masterisselectedtovaluethegoodsreceipt. Whentheproductcostcollector

is settled (for example, during the period-end closing), the postings for

materialswithpricecontrolindicatorScandifferfromthoseformaterials

with price control indicator V.

Whenthegoodsreceiptisentered, thesystemautomaticallydebitsthebalance

sheetaccountandcreditstheinventorychangeaccount. Theproductcostcollector

iscreditedusingtheprimarycostelementthatcorrespondstotheplantactivity

account (inventory change account).

Forinternallymanufacturedmaterials,SAPrecommendsvaluationatthestandard

price.

第 89 页 / 共 443 页

AC520 Lesson: Simultaneous Costing

Exercise 2: Simultaneous Costing -

Product Cost Collectors

Exercise Objectives

Aftercompletingthisexercise, youwillbeableto:

• Analyzetheactualcostsofmaterialwithdrawalandtherelated(component

scrap)

• Analyze the actual production costs for the confirmation of production

activities

• Analyzetheactualcostforthereceiptofthefinishedproduct

• DisplaytheCustomizingsettingsforsimultaneouscosting

Business Example

Theactualcostsforaproductionorderarepostedwithgoodsreceiptsandissues

as well as with confirmations for operations.

Forthemanufacturingofthepumpassembly,thecomponentsareissuedmanually,

viainventorymanagement. Ifanycomponentsarescrappedduringproduction,

additional quantities are issued to the production order. The production floor

records the progress (products made, execution times) of a production order

byutilizingorderconfirmations. Duringtheconfirmation, youcanchangethe

suggestedexecutiontimes. Goodsreceiptscanbeprocessedeithermanuallyusing

InventoryManagementorautomaticallyduringproductionconfirmation. This

depends on the control key of the operation. In our case, the goods receipt is

automaticallyupdatedwiththeconfirmation. Duringtheconfirmation,youcan

enter scrap quantities.

Anychangestothesuggestedquantities(targetquantities)causequantityvariances

forthevariancecalculationthatiscarriedoutlaterduringtheperiod-endclosing.

Task 1:

Since the production order has been released to the shop floor, inventory

transactionsandproductionconfirmationscanbepostedagainsttheorder. The

simultaneouscostingisrecordedontheassignedproductcostcollector.

1. Enterthegoodsissuefortheproductionorder. Duetomaterialscrapthat

hasoccurredduringassembly,changethewithdrawalquantityofmaterial

R-B1##from10to11. Willthisquantitychangebereportedasavariance?

2. Enterafinalconfirmationforoperation10oftheproductionorder. Enter

a yield of 10 pieces, and increase the labor time by a factor of 10 % to

reflect the additional processing time necessary because of the scrapped

components. Save the confirmation.

Continued on next page

第 90 页 / 共 443 页

Unit3: ProductCostControllingbyPeriod AC520

3. Enter a partial confirmation for operation 70 of the production order.

Enterayieldof5piecesandascrapquantityof1piece. Savethepartial

confirmation. Continuepastthewarningregardingtheactivityrecalculation

due to the partial confirmation.

Hint: Because the operation uses control key PP99, this is a

milestoneconfirmationwithanautomaticgoodsreceipt.

Task 2:

UsetheTarget/Actual-Comparisonreporttoreviewtheactualcostinformation

fortheproductcostcollectorofmaterialR-F1##.

1. DisplaythequantityofmaterialR-B1##thatwasdebitedtotheproductcost

collector. Displaytheactivitiesthatweredebitedtotheproductcostcollector.

2. Locate the credit to the product cost collector for the goods receipt of

R-F1##. Wasthecostcollectorcreditedfortheconfirmationoftheassembly

that was reported as scrap?

3. Whatvaluewasusedtocredittheproductcostcollectorforthegoodsreceipt

of the pump assembly? Why?

Task 3:

TheactualcostsfortheactivitieswerecalculatedusingthecostingvariantPPP3.

Reviewthecustomizingsettingsforthesimultaneouscostingofthecostsforthe

product cost collector.

1. DisplaytheassignmentofthiscostingvarianttotheordertypeRM01default

values for plant 1000.

2. Whichvaluationvariantisassignedtocalculatetheactualordercostsfor

costing variant PPP3?

Valuation variant:

Continued on next page

第 91 页 / 共 443 页

AC520 Lesson: Simultaneous Costing

3. Whatpriceisselectedforcalculatingtheproductioncosts? Isthisthesame

pricethatwasusedtodetermineplannedcosts(preliminarycostestimate)

for the product cost collector?

Activity price selected for actual costs:

Activity price selected for planned costs:

第 92 页 / 共 443 页

Unit3: ProductCostControllingbyPeriod AC520

Solution 2: Simultaneous Costing -

Product Cost Collectors

Task 1:

Since the production order has been released to the shop floor, inventory

transactionsandproductionconfirmationscanbepostedagainsttheorder. The

simultaneouscostingisrecordedontheassignedproductcostcollector.

1. Enterthegoodsissuefortheproductionorder. Duetomaterialscrapthat

hasoccurredduringassembly,changethewithdrawalquantityofmaterial

R-B1##from10to11. Willthisquantitychangebereportedasavariance?

a) Logistics→Production→ShopFloorControl→GoodsMovements

→ Goods Issue (MB1A)

Beforebeginningthetask,chooseAddtofavorites.

Entermovementtype261,plant1000,andstoragelocation0001.

Choose To order.

Enter the production order number.

Select Enter.

ChangethewithdrawalquantityforR-B1##from10to11.

Save the material withdrawal.

SelectEntertocontinuepastanywarningmessageregardingreserved

quantity.

Yes,aquantityvariancewillbedeterminedforthismaterialcomponent

during variance calculation.

Continued on next page

第 93 页 / 共 443 页

AC520 Lesson: Simultaneous Costing

2. Enterafinalconfirmationforoperation10oftheproductionorder. Enter

a yield of 10 pieces, and increase the labor time by a factor of 10 % to

reflect the additional processing time necessary because of the scrapped

components. Save the confirmation.

a) Logistics→Production→ShopFloorControl→Confirmation→

Enter→ForOperation→TimeTicket(CO11N)

Beforebeginningthetask,chooseAddtofavorites.

Entertheordernumberandoperation0010.

Select Enter.

EntertheconfirmationtypeFinalconfirmation.

Confirm a yield of 10 pieces.

Enter a labor execution time approximately 10% greater than the

default time.

Save the confirmation.

3. Enter a partial confirmation for operation 70 of the production order.

Enterayieldof5piecesandascrapquantityof1piece. Savethepartial

confirmation. Continuepastthewarningregardingtheactivityrecalculation

due to the partial confirmation.

Hint: Because the operation uses control key PP99, this is a

milestoneconfirmationwithanautomaticgoodsreceipt.

a) Favorites→Confirmation→Enter→ToOperation→TimeTicket

(CO11N)

Entertheordernumberandoperation0070.

Select Enter.

EntertheconfirmationtypePartialconfirmation.

Confirm a yield of 5 pieces.

Enter a scrap quantity of 1 piece.

Save the confirmation.

Continuepastthewarningmessagesregardingactivitytimecalculation.

Continued on next page

第 94 页 / 共 443 页

Unit3: ProductCostControllingbyPeriod AC520

Task 2:

UsetheTarget/Actual-Comparisonreporttoreviewtheactualcostinformation

fortheproductcostcollectorofmaterialR-F1##.

1. DisplaythequantityofmaterialR-B1##thatwasdebitedtotheproductcost

collector. Displaytheactivitiesthatweredebitedtotheproductcostcollector.

a) Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyPeriod→Informationsystem

→ReportsforProductCostbyPeriod→DetailedReports→For

Product Cost Collectors (KKBC_PKO)

Enter your material R-F1##.

Enter plant 1000.

Choose Execute.

TheactivitytypesandmaterialsaredisplayedintheOrigincolumn.

Todisplaytheactualquantitiesforthelineitems:

Choose Change layout.

FromtheColumnSet,selectTotalActualQuantity.

Select Show selected fields.

Select Transfer (Enter).

2. Locate the credit to the product cost collector for the goods receipt of

R-F1##. Wasthecostcollectorcreditedfortheconfirmationoftheassembly

that was reported as scrap?

Answer: The product cost collector was credited for the goods receipt

postingof5pieces. The1piecethatwasreportedasscrapisnotcreditedto

theproductcostcollector. Itwillbecalculatedasscrapvaluewhenvariances

arecalculatedfortheproductcostcollector.

3. Whatvaluewasusedtocredittheproductcostcollectorforthegoodsreceipt

of the pump assembly? Why?

Answer: Thestandardcostestimatewasusedtovaluatethegoodsreceipt.

All materials that use standard price control also credit the product cost

collectorwiththestandardprice. Onlymaterialswithmovingaverageprice

useavaluationvarianttodeterminethecostobjectcreditattimeofgoods

receipt. ThiscanbeconfirmedbydisplayingtheaccountingviewofR-F1##

andlocatingthepricecontrol(Standard)andthecurrentstandardprice.

Continued on next page

第 95 页 / 共 443 页

AC520 Lesson: Simultaneous Costing

Task 3:

TheactualcostsfortheactivitieswerecalculatedusingthecostingvariantPPP3.

Reviewthecustomizingsettingsforthesimultaneouscostingofthecostsforthe

product cost collector.

1. DisplaytheassignmentofthiscostingvarianttotheordertypeRM01default

values for plant 1000.

a) Favorites → Tools → Customizing → IMG → Execute Project

(SPRO)

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.

2. Whichvaluationvariantisassignedtocalculatetheactualordercostsfor

costing variant PPP3?

Valuation variant:

a) ReturntotheIMGnodeProductCostCollectors,thenchoose

Check Costing Variants for Product Cost Collectors → Costing

VariantsforValuationofInternalActivities(OPL1)

Select Costing Variant PPP3.

Choose Details.

ValuationVariantProductionOrder-actual(007).

3. Whatpriceisselectedforcalculatingtheproductioncosts? Isthisthesame

pricethatwasusedtodetermineplannedcosts(preliminarycostestimate)

for the product cost collector?

Activity price selected for actual costs:

Continued on next page

第 96 页 / 共 443 页

Unit3: ProductCostControllingbyPeriod AC520

Activity price selected for planned costs:

a) SelecttheValuationVariantviewontheDetailsscreen.

Select the Activity Types/Processes tab.

Thestrategysequenceforactualcostsis:

1. Plan price for the period

Todisplaytheplannedcoststrategy,returntotheIMGnodeandchoose

CheckCostingVariantsforProductCostCollectors ChooseCosting

VariantstoDetermineActivityQuantities(OKKN)

Select Costing Variant PREM.

Choose Details.

Choose Valuation Variant.

Select the Activity Types/Processes tab.

The price selection strategy sequence is:

1. Planpriceasaverageofallfiscalyearperiods

2. Plan price for the period

No, they do not use the same price.

第 97 页 / 共 443 页

AC520 Lesson: Simultaneous Costing

Lesson Summary

You should now be able to:

• Carryoutgoodsmovementsandconfirmationsfortheproductionorder

• MakedirectpostingsfromFinancialAccountingtotheproductcostcollector

第 98 页 / 共 443 页

Unit3: ProductCostControllingbyPeriod AC520

Lesson: Period-End Closing

Lesson Overview

Lesson Objectives

Aftercompletingthislesson, youwillbeableto:

• Describethetypicalstepsforperiod-endclosinginmake-to-stockproduction

with Product Cost by Period

• Calculateworkinprocess(WIP)attargetcostandexplaintheassociated

Customizing

• Carry out variance analysis

• Describetheintegrationofperiod-endclosing

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.

Period-endclosingiscarriedoutcompletelyonthecostobjectinControlling;in

this scenario, on the product cost collector.

第 99 页 / 共 443 页

AC520 Lesson: Period-End Closing

Template Allocation, Revaluation, Overhead

Figure50: Period-EndClosingfortheProductCostCollector

Functionsintheperiod-endclosingprocessforproductcostcollectors:

• Templateallocationforautomaticallocationofprocesscostsandactivity

types.

• Revaluation,atactualprices,ofactivitytypesandbusinessprocesseswith

which cost objects were debited.

• Allocation of overhead.

• Calculationofworkinprocess(WIP):InProductCostbyPeriod,thework

in process is calculated at target cost.

• Variance calculation: The variance calculation function investigates the

causesoftheorder'sbalance. Thisfunctionprovidesanswerstoquestions

suchas: Whydidtheproductionprocesscostmorethananticipated?

• Settlement

– The work in process is settled to Financial Accounting and Profit

Center Accounting

– TheorderbalanceissettledtoFinancialAccountingandProfitCenter

Accounting(alsototheMaterialLedger,ifactive)

– ThevariancecategoriesaresettledtoProfitabilityAnalysis

TheScheduleManagersimplifiestheperiod-endclosingprocess. Itisaddressed

extensively in course AC690.

第 100 页 / 共 443 页

Unit3: ProductCostControllingbyPeriod AC520

Figure 51: Template Allocation

TemplateallocationisanewtechniqueforpassingonthecostsoftheOverhead

Cost Controlling to cause as closely and “as comfortably as possible” (that is,

without manual effort). All objects of the Controlling are suitable for use as

receivers,especiallycostobjectsandprofitabilitysegmentsoftheCO-PA.

• The template allocation technique allocates ABC processes and activity

typesofthecostcenters. Inprinciple,allinformationinthesystemcanbe

used as the cause value (cost driver).

• The process template is determined dynamically based on the following

parameters:

– Thecostingsheetfortheapplicationofoverheadisselectedwiththe

valuation variant.

– Theoverheadkeyiseitherentereddirectlyinthecostobjectorderived

fromtheoverheadgroupfromthematerialmaster(costingview1).

– With the combination of overhead key and costing sheet, you can

assign a template in Customizing.

For the previous example, you must define a template in which you use the

function ORDER_TARGET_PROCESS_QUANTITY to calculate the actual

processquantity. Inthisfunction,thetargetcostsoftheprocessarecalculatedon

the basis of the current standard costs.

第 101 页 / 共 443 页

AC520 Lesson: Period-End Closing

Figure 52: Revaluation at Actual Prices (1)

Youcandeterminetheactualpricesforactivitytypesandbusinessprocessesatthe

endoftheperiod. Theactualpricesaretheactualcostsdividedbytheactivityand

process quantities consumed.

YoucontrolwhetherrevaluationatactualpricesispossibleinCustomizinginthe

parametersfortheactualversionthatdependonthefiscalyear,aswellasinthe

master data of the activity type.

YoucalculateactualpricesinOverheadCostControlling.

Revaluationatactualpricesisperformedintheperiod-endclosingprocessforthe

productcostcollector. Thecostobjectischargedwiththedifferencebetweenthe

actualpriceandthepriceoriginallyallocatedtoit.

You can revaluate activities and business processes at actual prices in the

following components:

• In Cost Object Controlling, for all cost objects (product cost collectors;

productionordersandprocessorders,salesorderitems(iftheyarebeingused

ascostobjects),internalorders;costobjecthierarchies;generalcostobjects)

• In the Project System (projects (WBS elements), networks, network

activities)

第 102 页 / 共 443 页

Unit3: ProductCostControllingbyPeriod AC520

Figure 53: Revaluation at Actual Prices (2)

In this example, the planned cost center cost differs from the actual cost. The

plannedpriceis10.00perhour. However,only9hourswereallocatedinsteadof

the 10 that were planned in the preliminary costing. At the planned price, this

resultsin90.00beingallocatedtotheproductcostcollector.

At the end of the period, the total activity-related cost at the cost center is

determinedtobe117.00. At9allocatedhours,thisresultsinatargetpriceof13.00

perhour,thatis,9x13.00=117.00intotal. Thedifferenceof27.00ischargedto

theproductcostcollectorwiththerevaluationatactualpricesfunction.

Inthisexample,revaluationatactualpricesisillustratedusinganactivitytype.

It also applies to business processes.

第 103 页 / 共 443 页

AC520 Lesson: Period-End Closing

Figure 54: Actual Overhead Calculation

Actualoverheadcalculationallocatescostobjectswithactualoverhead.

Overheadisallocatedtocostobjectsusingquantity-basedorpercentageallocation

rates.

Youcansimulateoverheadallocation(testrun).

Theoverheadcalculationprocessgeneratesthefollowingpostings:

• Overhead costs are charged to the cost objects (product cost collectors,

manufacturingorders, orgeneralcostobjects).

• TheOverheadCostObject(costcenter,order,process)iscredited.

Thecostsareupdatedusingthesecondarycostelementsspecifiedinthecredit

rows in the costing sheet.

Actual overhead calculation uses the costing sheet entered in the product cost

collector.

第 104 页 / 共 443 页

Unit3: ProductCostControllingbyPeriod AC520

Work in Process

Figure55: WorkinProcess(WIP)atTargetCost

CalculatingtheWIPmeansvaluatingtheunfinishedgoods(workinprocess).

InProductCostbyPeriod,workinprocessisvaluatedattargetcost. Theoperation

quantities confirmed for the manufacturing orders or production versions are

valuated at the target cost of the operation provided that the quantities are not

scrap and no goods receipt has been entered.

In Customizing, you can use a valuation variant to define which cost estimate

should be used to calculate the target costs for the valuation of the work in

processandthescrap. Ifyouareusingaproductcostcollector,inmanycasesit

isappropriatetocalculatethetargetcostsusingthepreliminarycostingforthe

product cost collector.

Thedifferencebetweentheworkinprocessinthecurrentperiodandtheworkin

processinthepreviousperiodcorrespondstotheinventorychangeofunfinished

goodsandistransferredtofinancialaccountingwhenyousettle.

第 105 页 / 共 443 页

AC520 Lesson: Period-End Closing

Figure56: Customizing: WorkinProcessatTargetCost

Youcanspecifyavaluationvarianttoselectthecostestimateforthevaluation

ofworkinprocessandscrapvariancesattargetcost.

Target costs can be calculated on the basis of:

• Planned costs (that is, the costs calculated in preliminary costing for the

manufacturingorderorfortheproductcostcollector).

• Basedonanalternativematerialcostestimate(suchasamodifiedstandard

cost estimate or an actual cost estimate). To identify the costing, enter a

costing variant and costing version.

• The current standard cost estimate.

Youassignavaluationvariantforworkinprocessandscraptoacombinationof

controllingarea,ResultsAnalysisversion,andResultsAnalysiskey.

TheonlyResultsAnalysiskeysthatarerelevantarethoseusedforthecalculation

of work in process at target cost.

第 106 页 / 共 443 页

Unit3: ProductCostControllingbyPeriod AC520

Figure 57: Customizing: Assignment Table

YouassignthefollowingcostelementstolineIDs:

• Allcostelementswithwhichanorderisdebitedandcredited.

• Withworkinprocessattargetcost,allcostelementsinthecostingusedfor

thecalculationoftargetcostsforthevaluationofworkinprocess(suchas

allcostelementslistedinthepreliminarycostestimatefortheproductcost

collector).

– Forvaluation-relevantcosts(suchasdirectmaterialcosts),youmust

create line IDs of category “K” (costs).

– IfyouwantnoworkinprocesstobecreatedforentirelineIDs(for

example,becausethecostsareaccrued),youmustassigntheselineIDs

to category “N” (not included).

ThelineIDsbreakdownthecostsincurredfortheorderintodirectmaterialscosts,

directproductioncosts,materialoverhead,andsoon. Thesegroupscanbebased

onthestructureofthecostofgoodsmanufacturedinthecostcomponentstructure

(costcomponentsplit),forexample. Youcanspecifyapercentagethatcannotbe

capitalized separately for each line ID.

Youcanmaskyourentries. Theentry00004+++++includesthecostelements

from 400000 to 499999. If you want particular cost elements to be treated

separately,enterthemunmasked(example: 0000415000).

第 107 页 / 共 443 页

AC520 Lesson: Period-End Closing

Figure 58: Customizing: Update Table

In this step, you specify with a Results Analysis category how the Results

Analysis is handled and which Results Analysis cost elements of type 31 the

ResultsAnalysisissavedunderonthecostobject.

• Forvaluation-relevantcosts(suchasdirectmaterialcosts),youmustcreate

line IDs of category “K” (costs).

• If you want no work in process to be created for an entire line ID (for

example, because the costs are accrued), you must assign this line ID to

category “N” (not included).

Figure 59: Customizing: Posting Rules Table

第 108 页 / 共 443 页

Unit3: ProductCostControllingbyPeriod AC520

Inthisstep,youspecifytowhichG/LaccountsinFinancialAccountingworkin

processissettled. Theassignmentiscarriedout:

• ByResultsAnalysiscategory: Inmanycasesitwillbesufficienttogenerate

a posting rule for the work in process with a requirement to capitalize

(category WIPR).

• By Results Analysis cost element.

Youassignabalancesheetaccountandanaccountoftheincomestatementto

each Results Analysis category (such as each Results Analysis cost element).

YoucannotcreatecostelementsinCOfortheG/Laccountsthatyouspecifyin

the posting rules.

Whentheworkinprocessissettled,apostingdocumentisgeneratedinFI.When

thesystemcapitalizestheworkinprocess,itdebitsUnfinishedGoodsInventory

(WIP)(balancesheetaccount)andcreditsChangesinUnfinishedGoodsInventory

(WIP) (income statement account).

If you have specified a profit center in the product cost collector, data is also

transferred to Profit Center Accounting.

Variance Calculation

Figure 60: Variance Calculation: Target Version

第 109 页 / 共 443 页

AC520 Lesson: Period-End Closing

AsofRelease4.5, youcandeductthescrapvariancesfromtheactualcostsfor

thecalculationofcontrolcosts. Thescrapvariationiscalculatedbyvaluatingthe

unplannedscrapquantitieswiththetargetcostsminustheplannedscrapcosts.

Theunplannedscrapquantityisthedifferencebetweentheactualscrapquantity

of the operation and its target scrap quantity.

Invariancecalculation, targetcostversionsareusedmainlytocontrolthetype

of variance (total variance, production variance, or planning variance). They

can also be used to valuate the scrap variances. The standard system uses the

following target cost versions:

• Targetcostversion0(totalvariance). Thetotalvarianceequalstheorder

balance. For this version, choose actual costs as the control costs and

standard cost estimate as the target costs.

• Targetcostversion1(productionvariance). Forthisversion,chooseactual

costsasthecontrolcostsandplannedcostsasthetargetcosts.

• Target cost version 2 (planning variance). With target cost version 2, the

costsinthepreliminaryordercostestimateareinterpretedascontrolcosts.

For this version, choose planned costs as the control costs and current

standard cost estimate as the target costs. You cannot calculate planning

variances for product cost collectors.

• Targetcostversion3(productionvarianceoftheperiod). Youcomparethe

plannedcostsoftheperiodcalculatedonthebasisofanalternativematerial

cost estimate (such as a modified standard cost estimate) with the actual

costs of the period on the basis of the yield delivered to inventory in the

period. The base quantity for variance calculation is the yield. For this

version,chooseactualcostsasthecontrolcostsandalternativematerialcost

estimate as the target costs.

InProductCostbyPeriod,WIPandscrapvariancesarealwaysdeductedfromthe

actual costs.

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Figure61: VarianceCalculation: VarianceCategories

Examples for variance categories:

Input price variances:

Rawmaterial1wasvaluatedat10inthestandardcostestimate. Whenthe

materialwaswithdrawnfrominventory,however,thegoodsmovementwas

valuated at 11 (the price control specifies that valuation is at the moving

averageprice). Thisresultsinapricevarianceof1.

Input quantity variance:

Machinetimeof15minuteswasplanned,but17minuteswereconfirmed.

The activity price for the machine time is 5 per minute. This results in a

quantity variance of 10.

Resource-usage variance:

Raw material 2 is used instead of raw material 1. The costs for both raw

materialsarereportedasresource-usagevariances.

Remaining input variance:

Becausethepriceformaterial1changed, thematerialoverheadishigher

than planned. The difference between the planned and actual material

overheadexpenseisreportedasaremaininginputvariance.

Mixed-price variance:

Ifthestandardpriceofamaterialwascostedusingmultipleprocurement

alternatives(mixedcostestimate),alaterproductionwithoutvarianceswill

stillhaveadifferencetothestandardprice. Thisisthemixed-pricevariance.

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Lot size variance:

Ifanotherquantitywasusedforproductionthanpreviouslygeneratedinthe

product costing, the fixed costs are adjusted proportionally with another

quantity,thatis,thefixedcostsperpiecechange. Thisisthelotsizevariance.

Output price variance:

The material is transferred to inventory at a price other than the standard

price(suchasamovingaverageprice). Thedifferenceisdeterminedasan

output price variance.

Remaining variance:

If the system cannot determine the target costs, it will determine only

remaining variances.

Figure62: Addendum: AssemblyScrapandOperationScrap

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Unit3: ProductCostControllingbyPeriod AC520

Figure 63: Addendum: Planned Scrap

Theplannedscrapratereflectstheplannedmaterialrequirementsandtheplanned

internalactivities,andisincludedinthestandardcostestimateofthematerial.

Component scrap refers to materials that are faulty before they enter the

productionprocess. Componentscrapincreasesthequantityofinputmaterials.

Plannedcomponentscrapistakenintoaccountinthestandardcostestimateand

thereforeaffectsthestandardprice. Variancesintheactualsareconsideredinput

quantity variances.

Plannedoperationscrapisthescrapthatisexpectedtobeincurredinanoperation.

Assembly scrap can be calculated by the system on the basis of the operation

scrap. Assemblyscrapincreasestheplannedorderquantityandalsothequantity

oftheinputmaterials. Forexample,iftheassemblyscrapforamaterialis56.25%

andyoucreateaproductionorderforthematerialwithaplannedorderquantityof

100units,thesystemincreasestheplannedorderquantityto156.25.

If you do not want the assembly scrap to affect the input quantities of certain

inputmaterials,settheNetindicatorintheBOMforthesematerialsandenterthe

operation scrap in the BOM.

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AC520 Lesson: Period-End Closing

Figure64: VarianceCalculation: ScrapVariance(1)

Thescrapvarianceisthevalueofthescrapvariancequantity. Thescrapvariance

quantityisthedifferencebetweenthetargetscrapquantity(plannedscrapquantity

convertedtoyield)andtheactualscrapquantity(confirmedscrapquantity).

Thescrapvariancequantityisvaluatedattargetcostlessplannedscrapcost.

The following formula calculates the target scrap quantity: 850 units = 80%

(yield), 20% scrap = x

Therefore: (850 x 0.2) 0.8 = 212.5.

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Unit3: ProductCostControllingbyPeriod AC520

Figure65: VarianceCalculation: ScrapVariance(2)

Figure66: VarianceCalculation: LotSizeVariance

Lot size variances can be calculated for all target cost versions that report

variances on the output side.

Lotsizevariancesarecalculatedinthefollowingformula:

Lotsizevariance=Lotsize-independenttargetcostsx(1–Controlquantity

/ Planned quantity).

Lotsizevariancesareonlycalculatediftheplannedquantitydoesnotequalthe

confirmed quantity (the delivered quantity).

Inthisexample,thecoststhatareindependentoflotsize(suchasthesetupand

teardown costs) are 40.00 per unit.

Example: The standard price for a finished product as calculated in the

standard cost estimate is 120.00.

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AC520 Lesson: Period-End Closing

Thecostsfor10unitsoffinishedproductdeliveredtoinventoryintheperiod

wereupdatedtotheproductcostcollector. Theactualcostis840.00. The

goods receipts are valuated at 1,200.00 (quantity delivered to inventory

multipliedbythestandardpriceascalculatedinthestandardcostestimate).

Thetargetcosts,however,are10x40.00formaterials,10x40.00forinternal

activities, and 1 x 40.00 for setup = 840.00. The difference between the

targetcostsandcreditisthelotsizevariance.

Figure67: VarianceCalculation: Mixed-PriceVariance

IfyouwanttoperformmixedcostinginProductCostPlanning,youmustcreate

aprocurementalternativeforeachproductionversionandthendefineamixing

ratio. Themixedcostestimatecalculatesamixedprice. Thispricecanbewritten

to the material master as the standard price.

Mixed-price variances arise when the system updates the mixed price as the

standard price in the material master and valuates the stock with it. The

mixed-pricevarianceresultsfromthedifferencebetweenthetargetcredit(actual

quantityxstandardcostofprocurementalternative)determinedinthevariance

calculationprocessandtheactualcreditpostedatthetimeofthegoodsreceipt

(actual quantity x standard price).

Ifyouhavenotactivatedthefieldmixed-pricevarianceinthevariancevariant,

mixed-pricevariancesarereportedasoutputpricevariances.

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Unit3: ProductCostControllingbyPeriod AC520

Figure68: CustomizingforVarianceCalculation

Youalwaysenterthevaluationvariantforscrapintargetcostversion0. Even

if you calculate variances in a different target cost version (such as target cost

version1),thescrapvariancemaybevaluatedwiththevaluationvariantspecified

in target cost version 0.

Younormallyusethesamevaluationvariantforthevaluationofworkinprocess

attargetcostandforthevaluationofscrapvariances.

Inthevariancevariant,youspecifywhichvariancecategoriesyouwantthesystem

toreport. Youlinkthevariancevarianttothetargetcostversion.

Variancescanonlybecalculatedonacostobjectifyouhavestoredavariance

keyinitsmasterrecord. Youspecifythevariancekeyinthecostingviewofthe

materialmasterrecord;itistransferredfromthereintotheproductcostcollector

(inProductCostbyOrder,itistransferredintothemanufacturingorder). Youcan

specifythevariancekeyasaplant-baseddefaultvalueinCustomizingforProduct

CostbyPeriodorProductCostbyOrder. Thevariancekeyisthentransferred

intoallmaterialmasterrecordscreatedintheplantinquestion.

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AC520 Lesson: Period-End Closing

Settlement

Figure 69: Settlement

If the price control indicator is set to S, settlement debits the price difference

accountandcreditstheinventorychangeaccount. Thevalueofthetotalvariance

is posted.

IfthepricecontrolindicatorissettoV,settlementdebitstheinventoryaccount

and credits the inventory change account.

SettlementalsotransferstheworkinprocesstoFinancialAccounting.

Thevalueofthetotalvarianceandtheworkinprocesscanalsobetransferred

to Profit Center Accounting.

ThevalueofthetotalvarianceisalsoupdatedintheMaterialLedger(ifactive).

YoucansettlethevariancecategoriestoCosting-BasedProfitabilityAnalysis

(CO-PA). The only variances that are relevant for settlement to Profitability

Analysisarethosecalculatedonthebasisoftargetcostversion0. Thevaluefields

areassignedtothevariancesforeachcategoryandcostelement.

If the price difference account has a corresponding cost element, the price

differenceissettledtoAccount-BasedProfitabilityAnalysisinasimilarwayas

to Financial Accounting.

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Unit3: ProductCostControllingbyPeriod AC520

Figure 70: Customizing: Settlement Profile

The settlement profile for a product cost collector must allow settlement to a

material. IfyouwanttosettlevariancestoProfitabilityAnalysis,theVariances

indicator must be selected and settlement to a profitability segment must be

allowed.

The settlement profile is defaulted through the order type of the product cost

collector.

The settlement profile also has fields for the allocation structure and the PA

transferstructure. Thesestructurescontrolsettlementtocosting-basedProfitability

Analysis.

Inthesettlementstructure,youindicatewhetheryouwanttosettlewithsource

costelementsorwithsettlementcostelements.

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AC520 Lesson: Period-End Closing

Figure 71: Customizing: PA Transfer Structure

InthePAtransferstructure,youspecifywhichvariancecategoryandcostelement

groupsareassignedtowhichvaluefieldsinProfitabilityAnalysis.

Valuesandquantitiesmustbetransferredintodifferentvaluefields. Thevalues

caneitherbedifferentiatedbythefixed/variableindicatorortransferredasasum

(Fixed/variable indicator = 3).

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Unit3: ProductCostControllingbyPeriod AC520

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AC520 Lesson: Period-End Closing

Exercise 3: Period-End Closing

Exercise Objectives

Aftercompletingthisexercise, youwillbeableto:

• Allocate process costs to the product cost collector using the allocation

templateandreviewthecustomizingsettingsforthetemplate

• Allocate overhead costs to the product cost collector and review the

customizing settings for the costing sheet

• CalculateWIPattargetcostfortheproductcostcollectorandexplainthe

customizing settings

• Executevarianceanalysisfortheproductcostcollectorandanalyzetheresult

• Analyzethetargetcostforunplannedscrapofthefinishedproduct

• ExecutesettlementoftheWIPbalanceandthevariancestoFIandPA

Business Example

At the end of the period, all cost objects are processed in period-end closing,

whichconsistsofthetypicalstepsasfollows: templateallocation, revaluation

of activity and process allocation at actual price, WIP calculation, variance

calculation, and cost object settlement.

YourcontrollingdepartmenthasdecidedtouseABCtoallocateorderprocessing

costs. Indirectwarehousingcostsareallocatedtotheproductcostcollectorusing

thecostingsheet. Afterallocationofallactualcostsofthecurrentperiodtothe

productcostcollector, WIPmustbecalculatedattargetcostandtransferredto

FinancialAccounting. Duringthesubsequentvariancecalculation,period-based

variancesaregeneratedaccordingtotheircauses(variancecategories),savedto

theorder,andlatertransferredtoFinancialAccounting(asasum)andProfitability

Analysis (in detail).

Task 1:

Completetheprocesscostallocationfortheproductcostcollectorformaterial

R-F1##.

1. Using the individual processing transaction for Business Process Cost

Allocation,applytheactualprocesscosttotheproductionorderforversion0

of the current period.

Continued on next page

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Unit3: ProductCostControllingbyPeriod AC520

2. From the detailed list display, determine the value of the process cost

allocation. Whatisthetotalcostandquantityforprocess300900?

3. Check the configuration settings for the determination of the process

template. Whatprocesstemplateisselectedfortheproductcostcollector?

Task 2:

1. The performance of period-end closing activities, such as revaluation of

activities,whichhavealreadybeenposted,isimprovedbyusingproductcost

collectors. Thisisbecausethenumberofcostobjectsislessthanproduct

costs per order.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

2. The revaluation of activity prices can be used to support the valuation

strategyofActualactivitypriceofpreviousperiod.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

3. Therevaluationofactualpricesfollowstheallocationofprocesscostsand

overhead costs.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

Continued on next page

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AC520 Lesson: Period-End Closing

Task 3:

CalculatetheoverheadcostsfortheproductcostcollectorforR-F1##.

1. Usingtheindividualprocessingtransaction,calculatetheoverheadcostsfor

thecurrentperiodtotheproductcostcollector.

2. From the detailed list display, determine the value of the overhead

calculation. Whatarethetotaloverheadcosts? Whatcostcenterhasbeen

credited for the overhead allocation?

3. Display the configuration settings for the determination of the overhead

costing sheet. What costing sheet is assigned to the valuation variant for

actual costs, valuation variant 007?

Task 4:

Calculate WIP for your product cost collector.

1. Usingtheindividualprocessingtransaction,calculate(WIP)valueforyour

productcostcollector,usingthecurrentperiodandResultsAnalysisversion

2. FromtheproductcostcollectorWIPdisplayaccessthedetailedreportby

selecting WIP Explanation.

3. Thereportdynamicallyexplodesthecostingdetailsforoperation0010. This

shouldreflectthequantitiesconfirmedfortheprevioustransactions. Ayield

oftenpumpswasconfirmedforoperation0010. Then,ayieldof5pieces

wereconfirmedforoperation0070where1piecewasalsoreportedasscrap.

ThisleavesaremainingWIPquantityof4piecesforoperation0010.

4. RemainintheWIPexplanationreport. Usingadifferentsession,displaythe

preliminarycostestimatefortheproductcostcollector. Changethecosting

displayto4piecestomatchtheWIPquantity.

Continued on next page

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