AC520_EN_Col92_FV_Part_A4 (第4页) | ERP软件技术分享

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Unit3: ProductCostControllingbyPeriod AC520

5. GototheItemizationreport. Changethedisplayvarianttoviewthecosts

byoperations(grouped). Explodethesummationrowsforoperation0010.

ComparethecostsofthepreliminarycostestimatewiththecalculatedWIP

costs. Theyshouldbeidenticaltoincludetheprocessandoverheadcosts.

6. Leave the preliminary cost estimate for the product cost collector, and

displaytheactualcostsfortheproductcostcollector. Continuetodisplaythe

WIPexplanationreportintheothersession. Comparethecalculatedtotal

WIPamountwiththeremainingbalanceforyourproductionorder. Arethey

the same value? Can you explain this?

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AC520 Lesson: Period-End Closing

Solution 3: Period-End Closing

Task 1:

Completetheprocesscostallocationfortheproductcostcollectorformaterial

R-F1##.

1. Using the individual processing transaction for Business Process Cost

Allocation,applytheactualprocesscosttotheproductionorderforversion0

of the current period.

a) Post the process costs.

Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyPeriod→Period-EndClosing

→SingleFunctions: ProductCostCollector→TemplateAllocation

→ Individual Processing (CPTE)

Enter your material number.

Plant 1000

Version: 0

Period: Current month

Fiscal year: Current year

Deselect test run.

Select the indicator Detail lists.

Choose Execute.

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

allocation. Whatisthetotalcostandquantityforprocess300900?

Answer: Select the order number.

Choose Goto → Period screen

Thefixedandvariablecostsforprocess300900aredisplayed.

Continued on next page

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Unit3: ProductCostControllingbyPeriod AC520

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

template. Whatprocesstemplateisselectedfortheproductcostcollector?

Answer: Tools→Customizing→IMG→ExecuteProject(SPRO)

Choose SAP Reference IMG.

Controlling→ProductCostControlling→CostObjectControlling→

ProductCostbyPeriod→BasicSettingsforProductCostbyPeriod→

Templates→AssignTemplatestoCostObjects(KTPF)

TheprocesstemplateCOPC-10isassignedtoControllingarea1000,costing

sheetCOGM,OHkeySAP10,andEnvironment010.

Task 2:

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

activities,whichhavealreadybeenposted,isimprovedbyusingproductcost

collectors. Thisisbecausethenumberofcostobjectsislessthanproduct

costs per order.

Answer: True

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

strategyofActualactivitypriceofpreviousperiod.

Answer: True

3. Therevaluationofactualpricesfollowstheallocationofprocesscostsand

overhead costs.

Answer: False

Continued on next page

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AC520 Lesson: Period-End Closing

Task 3:

CalculatetheoverheadcostsfortheproductcostcollectorforR-F1##.

1. Usingtheindividualprocessingtransaction,calculatetheoverheadcostsfor

thecurrentperiodtotheproductcostcollector.

a) Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyPeriod→Period-EndClosing

→ Single Functions: Product Cost Collector → Overhead →

Individual Processing (CO42)

Enter your material number.

Plant 1000

Period: Current month

Fiscal year: Current year

Deselect test run.

Select the indicator Detail lists.

Select the indicator Dialog Display.

Choose Execute.

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

calculation. Whatarethetotaloverheadcosts? Whatcostcenterhasbeen

credited for the overhead allocation?

Answer: FromtheBasicList,selectNextListLevel.

The value of the overhead is displayed.

Thecostcenter4130iscreditedasthesender.

Continued on next page

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Unit3: ProductCostControllingbyPeriod AC520

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?

Answer: Tools→Customizing→IMG→ExecuteProject(SPRO)

Choose SAP Reference IMG.

Controlling→ProductCostControlling→CostObjectControlling→

Product Cost by Period → Product Cost Collectors → Check Costing

VariantsforProductCostCollectors→CostingVariantsforValuationof

Internal Activities (OPL1)

Select Costing Variant PPP3.

Choose Details.

Choose Valuation Variant.

Select the Overhead tab.

The costing sheet Costs of Goods Manufactured (COGM) is assigned to

this valuation variant.

Task 4:

Calculate WIP for your product cost collector.

1. Usingtheindividualprocessingtransaction,calculate(WIP)valueforyour

productcostcollector,usingthecurrentperiodandResultsAnalysisversion

a) Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyPeriod→PeriodEndClosing

→ Single Functions: Product Cost Collectors → Work in Process

→IndividualProcessing→Calculate(KKAS)

Enter your material number.

Plant 1000

WIP to Period: Current month

Fiscal Year: Current fiscal year

Results Analysis version 0

Deselect Test Run.

Choose Execute.

2. FromtheproductcostcollectorWIPdisplayaccessthedetailedreportby

selecting WIP Explanation.

a) Choose the product cost collector.

Select WIP Explanation.

Continued on next page

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AC520 Lesson: Period-End Closing

3. Thereportdynamicallyexplodesthecostingdetailsforoperation0010. This

shouldreflectthequantitiesconfirmedfortheprevioustransactions. Ayield

oftenpumpswasconfirmedforoperation0010. Then,ayieldof5pieces

wereconfirmedforoperation0070where1piecewasalsoreportedasscrap.

ThisleavesaremainingWIPquantityof4piecesforoperation0010.

4. RemainintheWIPexplanationreport. Usingadifferentsession,displaythe

preliminarycostestimatefortheproductcostcollector. Changethecosting

displayto4piecestomatchtheWIPquantity.

a) Accounting → Controlling → Product Cost Controlling → Cost

Object Controlling → Product Cost by Period → Master Data →

ProductCostCollector→Edit(KKF6N)

Enter your material R-F1##.

Enter plant 1000.

Enter your material R-F1##.

Select the Header tab.

Select Display Cost Estimate.

InCostsBasedOnselectUserEntryandenter4pieces.

5. GototheItemizationreport. Changethedisplayvarianttoviewthecosts

byoperations(grouped). Explodethesummationrowsforoperation0010.

ComparethecostsofthepreliminarycostestimatewiththecalculatedWIP

costs. Theyshouldbeidenticaltoincludetheprocessandoverheadcosts.

a) Select the Itemization report. To review itemization by operation,

choose Select Layout.

Select Operations (Grouped).

The operation subtotal is displayed. In addition, the overhead cost

(which is not assigned to a specific operation) has been included in

the WIP calculation.

Continued on next page

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Unit3: ProductCostControllingbyPeriod AC520

6. Leave the preliminary cost estimate for the product cost collector, and

displaytheactualcostsfortheproductcostcollector. Continuetodisplaythe

WIPexplanationreportintheothersession. Comparethecalculatedtotal

WIPamountwiththeremainingbalanceforyourproductionorder. Arethey

the same value? Can you explain this?

Answer: DisplaythePlanned/ActualCostReport.

Accounting→Controlling→ProductCostControlling→CostObject

Controlling→ProductCostbyPeriod→Informationsystem→Reports

for Product Cost by Period → Detailed Reports → For Product Cost

Collectors (KKBC_PKO)

Enter your material R-F1##.

Time Frame: Cumulated.

Enter plant 1000.

Choose Execute.

Thebalanceisdisplayedonthebottomofthereport.

No, theremainingorderbalanceisnotthesameasthecalculatedWIPat

target cost.

WithProductCostbyPeriod,WIPiscalculatedbyusingtheactualremaining

quantity at the planned cost.

For this product cost collector, a quantity of 10 pieces was confirmed for

operation0100. Then,5pieceswereconfirmedand1additionalpiecewas

reportedasscrap. ThisleavesaremainingWIPquantityof4pieces.

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AC520 Lesson: Period-End Closing

Lesson Summary

You should now be able to:

• Describethetypicalstepsforperiod-endclosinginmake-to-stockproduction

with Product Cost by Period

• Calculateworkinprocess(WIP)attargetcostandexplaintheassociated

Customizing

• Carry out variance analysis

• Describetheintegrationofperiod-endclosing

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Unit3: ProductCostControllingbyPeriod AC520

Lesson: Addendum: Repetitive Manufacturing and

Material Valuation

Lesson Overview

Lesson Objectives

Aftercompletingthislesson, youwillbeableto:

• Describe repetitive manufacturing

• Assessthedifferentstrategiesofmaterialvaluation

Business Example

Amanufacturerproducesvarioustypesofmake-to-stockpumps. Salescontrolling

isonlycarriedoutinProfitabilityAnalysis(CO-PA).

Thepopulartypesareproducedinacontinuousproductionprocessandmappedin

thesystemwithrepetitivemanufacturing. Alesspopulartypeshouldinsteadbe

onlyproducedbasedonlotsizewithproductionordersandonlywhenthestockin

the warehouse drops below the reorder point.

You want to examine the representation of the production using “Repetitive

Manufacturing”andthedifferencebetween“S”and“V”price-controlledmaterial.

Repetitive Manufacturing

Figure 72: Repetitive Manufacturing

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AC520 Lesson: Addendum: RepetitiveManufacturingandMaterialValuation

Repetitivemanufacturingreferstoproductionplanningandcontrolwithoutthe

use of production orders.

The planned requirements for repetitive manufacturing are normally created

automaticallybymaterialrequirementsplanning(MRP),althoughtheycanalso

be created manually. Production planning and control uses the planned orders

for capacity planning and scheduling.

Thegoalsofrepetitivemanufacturingareasfollows:

• Creationandrevisionofproductionquantitiesonaperiodandquantitybasis

(reductioninindividuallotandorder-specificprocessing)

• Reductioninproductioncontrolandsimplerbackflushingtools(withthe

optionofusingthefullscopeofthePPfunctionality)

Figure 73: Repetitive Manufacturing: Important Characteristics relevant

to Cost Object Controlling

Cost object controlling is carried out for the controlling level of the material.

Withrepetitivemanufacturing, thecontrollinglevelisnormallytheproduction

version or material.

Theproductionversion(s)arecreatedinthematerialmasterrecord. Yourequire

a BOM and a routing.

Costs are recorded on a product cost collector.

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Unit3: ProductCostControllingbyPeriod AC520

Figure 74: Repetitive Manufacturing Profile

SpecificmasterdataisrequiredforRepetitiveManufacturing. Thisincludesthe

repetitivemanufacturingprofileandtheproductcostcollector.

The repetitive manufacturing profile in the master data of the MRP view

determines whether

• Activities are backflushed

• Reporting points are used

• A goods receipt is automatically posted after the last reporting point has

been confirmed

Ifyoudonotwanttopostanyactivitiesthroughreportingpointconfirmations,

youcanenteraninternalactivityallocationintheControllingmoduleandspecify

theproductcostcollectorforthematerial(andproductionversion,ifnecessary).

Inaddition,youcanassigntheproductcostcollectortoacostobjecthierarchy,

andposttheactivitiestotherelevantcostobjectnode. Duringperiod-endclosing,

theactivitycostspostedtothecostobjectsofthehierarchycanbedistributedto

the assigned product cost collectors.

Ifyouwanttocalculateworkinprocessandscrapduringperiod-endclosing,you

mustrecordbackflushquantitiesatthereportingpoints.

Iftheactivitiesaretobebackflushed,youdefineintherepetitivemanufacturing

profilewhetherthestandardcostestimateforthematerialorthepreliminarycost

estimatefortheproductcostcollectorshouldbeusedtodeterminetheactivity

quantitiesforthebackflush. Thepriceisdeterminedbythe“Actual”valuation

variant for the product cost collector.

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AC520 Lesson: Addendum: RepetitiveManufacturingandMaterialValuation

Material Valuation

Addendum: MaterialValuation-Overview(1)

• Valuation at Standard Price (S price)

– Thestandardpriceremainsconstantforoneormoreperiods,oftenup

to a year or longer.

– Thestandardpriceisnormallycalculatedinastandardcostestimate

for the material.

– Thetotalinventoryvalueisthetotalinventoryquantitymultipliedby

the standard price.

– Thepricecontrolfieldforthematerialissetto“S”.

Thestandardpriceremainsvalidforatleastoneperiod. Theperiodisdefinedin

Materials Management (MM).

Addendum: MaterialValuation–Overview(2)

• ValuationattheMovingAveragePrice(Vprice)

– For externally procured materials, the moving average price is

recalculatedaftereverygoodsreceiptandinvoicereceipt.

– For internally manufactured materials, the moving average price is

recalculated after every goods movement and each time an order is

settled.

– Themovingaveragepriceisthetotalinventoryvalueofthematerial

dividedbythetotalquantityininventory.

– Thepricecontrolfieldforthematerialissetto“V”.

• Valuation at the Periodic Output Price.

– Theperiodicoutputpriceisrecalculatedeachtimeaperiodisclosed.

– Thepricecontrolfieldforthematerialissetto“S”.

Forinternallymanufacturedmaterials,youcandefineavaluationvariantforthe

valuation of the goods receipts.

Addendum: Valuation of Materials at Standard Price

Advantages Disadvantages

• Standardcostaccounting • Inventories are valued

• Analysisoftheeffectsofchanges consistently with planned

intheproductionscenarios costs

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Unit3: ProductCostControllingbyPeriod AC520

• Allocationofvariancecategories • Productswithwidelyfluctuating

to costing-based Profitability purchase prices or frequent

Analysis (CO-PA) changesintheproductionprocess

shouldoftenbevaluatedatactual

cost

Therefore:

Valuation at standard price is recommended for materials manufactured

in-house.

Ifthepricecontrolindicatorissetto“S”(standardprice)inthematerialmaster

record,apricedifferenceaccountisdebitedwiththetotalvarianceoftheproduct

cost collector for the period.

Thematerialisnotrevaluatedwhenthevariancesfortheproductcostcollectorare

settledtoFI.Duringsettlement, thesystemcalculatesanewstatisticalmoving

average price and transfers this statistical value to the accounting view of the

material master record.

SettlementresultsinthefollowingpostinginFI:Thepricedifferenceaccountis

debitedandtheinventorychangeamountiscredited(inventorychange).

Addendum: Valuation of Materials at Moving Average Price

Advantages Disadvantages

• Variances caused by different • Ifmaterialmovementsandorder

purchase prices of externally settlementsoverlap, themoving

procured materials are included averagepricemaybeincorrect.

ininventoryvaluation. • Variances are not rolled up

• Variances arising during the throughtheproductionstructure.

production of materials are • Itisnotpossibletosettlevariance

includedininventoryvaluation. categoriestoCO-PA.

Therefore:

Valuation at moving average price is not recommended for materials

manufactured in-house.

IfthepricecontrolindicatorissettoVinthematerialmasterrecord,theinventory

account for the material is debited with the total variance of the product cost

collector for the period.

The moving average price is re-calculated during settlement, updated in the

accounting view of the material master record and the inventory revalued

accordingly. ThecorrespondingrevaluationdocumentisgeneratedinFI.

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AC520 Lesson: Addendum: RepetitiveManufacturingandMaterialValuation

The following posting is made in FI:

• The inventory account is debited and the inventory change account is

credited.

Iftheinventoryquantityisequaltoorgreaterthanthequantityproducedbythe

order,thefullorderbalanceispostedtotheinventoryaccount.

Ifnogoodswerereceivedintoinventoryduringtheperiod,theactualcostsare

settledtothepricedifferenceaccount. Iftheinventoryquantityislessthanthe

quantityreceivedintoinventoryfromtheorder,thesystemsettlesthedifferenceto

the price difference account.

For information on the effects of the moving average price on internally

manufacturedmaterials,seethedocumentationinCostObjectControlling.

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Unit3: ProductCostControllingbyPeriod AC520

Lesson Summary

You should now be able to:

• Describe repetitive manufacturing

• Assessthedifferentstrategiesofmaterialvaluation

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AC520 Unit Summary

Unit Summary

You should now 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

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UnitSummary AC520

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Unit 4

Product Cost Controlling by Order

Unit Overview

This unit shows controlling by order using the example of make-to-stock

productionbasedonlotsizeintheprocessindustry.

Unit Objectives

After completing this unit, you will be able to:

• DescribethefeaturesofProductCostbyOrder

• DescribethefeaturesofCostObjectControllingforjointproduction

• Explain process manufacturing master data

• Performgoodsmovementstransactionsandconfirmationsfortheprocess

order

• Explainperiod-endclosingwithpartiallydeliveredproductionorders

• Explain WIP at actual cost

• Explainperiod-endclosingwithdeliveredproductionorders

• ExplainthedifferencesbetweenthecontrollingmethodsofProductCostby

Order and Product Cost by Period

Unit Contents

Lesson: Master Data and Preliminary Costing..............................131

Exercise 4: Master Data and Preliminary Costing - Process Order .143

Exercise 5: Alternative: Master Data and Preliminary Costing -

Production Order ...........................................................153

Lesson: Simultaneous Costing................................................160

Exercise 6: Simultaneous Costing - Process Order ...................163

Exercise 7: Alternative: Simultaneous Costing - Production Order..169

Lesson: Period-EndClosingwithPartiallyDeliveredProductionOrders 174

Exercise 8: Period-End Closing with Partially Delivered Process

Orders........................................................................181

Exercise 9: Alternative: Period closing with Partially Delivered

Production Orders..........................................................193

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

Exercise 10: Period-End Closing with Delivered Process Orders ...209

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Unit4: ProductCostControllingbyOrder AC520

Exercise11: Alternative: Period-EndClosingwithDeliveredProduction

Orders .......................................................................221

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AC520 Lesson: Master Data and Preliminary Costing

Lesson: Master Data and Preliminary Costing

Lesson Overview

• Master Data

– Production orders

– Process orders

• Preliminary Costing

Lesson Objectives

Aftercompletingthislesson, youwillbeableto:

• DescribethefeaturesofProductCostbyOrder

• DescribethefeaturesofCostObjectControllingforjointproduction

• Explain process manufacturing master data

Business Example

The production type is make-to-stock. Sales Controlling is performed only in

Profitability Analysis (CO-PA).

Fertilizerisproducedinaprocessmanufacturingenvironment.

Fertilizermanufacturingalsoproducessideproducts,whicharetobemappedas

co-products.

Rawmaterialsandmachinetimeareconsumed. Additionalcostsareincurredby

quality control checks and waste removal.

TheproceduresforProductCostbyOrderarethesameregardlessofwhethera

manufacturerusesprocessordersorproductionorders. Inthisscenario,wewill

useaprocessordertodemonstrateProductCostbyOrder.

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Unit4: ProductCostControllingbyOrder AC520

Afertilizermanufacturerwantstomeasureandanalyzehisprocesscostswiththe

SAPSystem. Thefertilizerproducedisnotmake-to-order.

• The manufacturer carries out standard cost estimates at the beginning of

thefiscalyear. Thesecostestimatesusetheinformationintherecipe. The

standard cost estimate calculates the standard price for the fertilizer. All

goods issues and goods receipts associated with the joint production of

the fertilizer and acid are valuated at the standard price. In requirements

planning,themanufacturercreatesaplannedorderfor1000kilograms. The

manufacturerthenconvertsthisorderintoaprocessorder. Theinformation

in the process order is then used to calculate the planned costs for the

fertilizerandacid. Themanufacturerdeterminesthevariancesforeachitem

bycomparingthepreliminarycostestimate(plannedcostsfortheorder)with

thestandardcostestimate(plannedcostsforthematerial). Themanufacturer

enters the actual costs for the materials, activities, and overhead with

referencetotheprocessorder. Whenfertilizerandacidarereceivedinthe

warehouse,theorderisdebitedatthestandardprice.

VarianceAnalysis: Afterthelastgoodsreceipt,themanufacturercompares

theactualcostoftheorderwiththestandardcostestimateandthepreliminary

costestimateforeachorderitem. Thedifferencebetweentheactualcostsand

thedebitvalueatgoodsreceiptissettledinstockandProfitabilityAnalysis.

If the process order has not been delivered by the end of the period, the

manufacturercancalculateWIPforthesalesorderitems.

Master Data

Figure 75: Production Order

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AC520 Lesson: Master Data and Preliminary Costing

If you use production orders, the system transfers a routing and a BOM to the

master data of the order header. You can specify the following parameters in

Customizingforproductiondependantonordertype:

• WhichSelectionIDisusedtoselecttherouting.

• WhichBOMusageisusedtoselecttheBOM.

Costingrelevancyisspecifiedintheroutingaccordingtooperation,whichyoucan

checkusingtheoperationcontrolkeyandtheoperationdetailsscreen. Youcan

alsoworkwithoutarouting. Inthiscase,anoperationisgeneratedautomatically

when you create an order. You can manually assign material components and

production resources to this operation.

CostingrelevancyisspecifiedintheBOMaccordingtoBOMitem, whichyou

cancheckintheBOMitemdetailsscreen. YoucanalsoworkwithoutaBOMby

assigningtherequiredcomponentstotheoperationsmanually.

TheBOMandroutingcanalsobeselectedusingaproductionversion.

ThecontroldataforCostObjectControlling(suchascostingvariants, Results

Analysiskeys,andvariancekeys)arelocatedintheorderheaderontheControl

data tab.

Figure 76: Process Order

Ifyouaremanufacturingonthebasisofprocessorders,thesystemusesaMaster

RecipeandtherelevantMaterialsListinaccordancewiththeparametersforthe

ordertypespecifiedinCustomizingforProductionPlanning-ProcessIndustries.

Themasterrecipecontainsoperationsandphases. Operationsconsolidateseveral

phasesandareeachexecutedonaprimaryresource. APhaseisaself-contained

work step that describes one part of the production process in detail. It uses

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Unit4: ProductCostControllingbyOrder AC520

the primary resource of the overall operation. Operations and phases can use

secondaryresourcesinadditiontotheprimaryresource. Resourcesarelinkedto

costcentersandusetheiractivitytypes. Thesequenceofstepsintheproduction

process is defined by the sequence of phases.

For each operation or phase, you plan one or more materials required for the

execution of that step.

Inprocessmanufacturingonlythephasesandnottheoperationsarerelevantto

costing. Aphasecontainsstandardvaluesforactivities. Thesestandardvalues

areusedtodeterminedates,capacityrequirements,andcosts. The“Relevantto

costing”indicatormustbeselectedforthephase.

Ifthematerialslistcontainsco-products,youcanaddadditionalco-products. You

cannot,however,deleteco-productsfromthematerialslist. Tocheckwhethera

materialcomponentisrelevanttocosting,gofromthematerialslisttothedetails

screen of the material.

Forprocessmanufacturingwithoutjointproduction,thecostsareupdatedtothe

order header.

Figure77: MaterialFlowintheProcessIndustry

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AC520 Lesson: Master Data and Preliminary Costing

The illustration shows the following:

• Input materials (raw materials and semi-finished products) used in the

manufacturingprocess. Thesematerialsdebitthemanufacturingorderwhen

theyarewithdrawnfrominventory(goodsissueposting).

• Intramaterial(materialtypeINTR),whichistemporaryandexistsonly

betweenproductionphases,withintheproductionprocess. Intramaterials

appearinthemateriallistasitemsofcategory“M”,butarenotcosted. Ifthe

processisinterruptedbecauseofamalfunction,however,anintramaterial

mayhavetobeputintoinventory. Inthiscase, itisvaluatedwithaprice

in the material master that is selected using the valuation variant for the

valuation of goods received.

• Remaining materials, which are produced during the manufacturing

process. Remainingmaterialsaredepictedasby-products.

• The use of a catalyst added during the manufacturing process, but later

withdrawnagain. ThecatalystisaCirculatingMaterial. Youcanspecify

in the material list whether the costs for a circulating material should be

takenintoaccount. Thesystemselectsapriceforthecirculatingmaterial

from the material master record. If the circulating material is flagged as

relevanttocosting,thematerialcostsappearintheitemizationtwice: once

with a plus sign and once with a minus sign. The balance represents the

material usage costs.

Theproductionofoneormoreproductssimultaneously: Ifmultipleproducts

areproducedduringthesamemanufacturingprocess,suchproductsareknownas

co-products.

Figure 78: Definition of Co-Product

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Unit4: ProductCostControllingbyOrder AC520

Jointproductionproducesseveralproductsduringonemanufacturingprocess.

Standard costs, planned costs, and actual costs for individual co-products

(also called joint products) in the process are usually calculated using a cost

apportionmentstructurethatisspecifiedinthematerialmaster.

Aco-productisabasicmaterialproducedbyajointprocessalongwithotherbasic

materials. Ifamaterialisaco-product,youselecttheCo-productindicatorinthe

MRPvieworcostingviewofthematerialmasterrecord.

Inthematerialslist, allco-products(bothleadingco-productsandnon-leading

co-products)areitemswithanegativequantity. Leadingco-productsarecalled

primaryproducts. Forprimaryproducts,youalsoselecttheCo-productindicator

in the BOM.

Material master records can be created for process materials as well. A

process material represents the production process of several co-products. An

apportionmentstructureisspecifiedinthematerialmasterrecordfortheprimary

productorprocessmaterial. Fromalogisticalpointofview, theuseofprocess

materials is not recommended.

Special feature: Fixed-price co-products. You can flag a co-product in the

materialmasterasbeingafixed-priceco-product. Fordetailedinformationon

fixed-priceco-products,seethedocumentationforProductCostPlanning.

Figure 79: Definition of By-Products

Remainingmaterialsaredepictedasby-products. Aby-productismanufactured

automaticallyduringtheproductionofanotherproduct. Youenteraby-product

with a negative quantity in the materials list of a primary product or process

material. For by-products, you do not select the Co-product indicator in the

material master record or in the BOM.

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AC520 Lesson: Master Data and Preliminary Costing

Iftheby-productisflaggedasrelevanttocosting, thecostsoftheco-products

are subtracted from the manufacturing costs using the net realizable-value

method. Forexample,themanufacturingcostoftheprimaryproductortheother

co-productsamountstothetotalcostoftheproductionprocesslessthecostsfor

the by-products.

In Product Cost Planning, the manufacturing costs of a by-product can be

calculated in two ways:

• Using a price from the material master

• The by-product can be manufactured using an alternative production

structure, and a corresponding cost estimate for the by-product already

exists. Inthiscase,thecostcomponentsofthecostcomponentsplitofthe

by-product are subtracted.

Intheactuals,theorderheaderiscreditedwhenaby-productisplacedintothe

inventory. Thisreducesthetotalcostoftheproductionprocess.

Figure 80: Process Order with Co-Products

In most cases, co-products are manufactured on the basis of process orders.

However, joint production can also be carried out on the basis of production

orders. This example uses process orders.

Thesystemrecognizesjointproductionfromthematerialmasterrecord. Foreach

co-product(includingtheprimaryproduct),thesystemgeneratesanorderitem

and turns on the MultItems indicator.

Theplannedquantitiesandthequantitiesreceivedintoinventoryoftheproducts

manufactured are updated to the order item.

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Unit4: ProductCostControllingbyOrder AC520

ThefollowingeventstakeplaceinCostObjectControlling:

• The planned costs of the manufacturing order are calculated using the

quantity structure specified in the manufacturing order. These costs are

distributedtotheco-productsusingtheapportionmentstructure.

• Theactualcostsarecollectedontheheaderofthemanufacturingorder. At

theendoftheperiod,theactualcostsontheorderheaderaredistributedtothe

orderitemsusingtheapportionmentstructure. Workinprocessandvariances

aredeterminedattheleveloftheorderitem. Theorderitemsarethensettled.

Youmaintaintheapportionmentstructureinthematerialmasterorintheprocess

order.

Preliminary Costing

Figure81: ProcessOrderwithCo-Products: ProcessChain

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AC520 Lesson: Master Data and Preliminary Costing

Figure 82: Preliminary Costing: Overview

The system valuates the planned quantities of the material components using

the materials list.

Thesystemdeterminestheplannedactivityquantitiesusingthemasterrecipe.

Tovaluatetheplannedmaterialcomponents,activities,andbusinessprocesses,

thesystemusestheplannedvaluationvariantspecifiedinthedefaultvaluesforthe

ordertype/plant. Overheadcostsarecalculatedusingthecostingsheetspecifiedin

the“planned”valuationvariant. Iftemplateallocationisbeingused,thetemplate

isselectedusingthecostingsheetandtheoverheadkey.

Theplannedcostsareupdatedtothemanufacturingorder.

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Unit4: ProductCostControllingbyOrder AC520

Figure83: ResultofPreliminaryCostEstimateforJointProduction

Apreliminarycostestimateisnormallygeneratedfortheprocessorderwhenit

issavedorreleased,inaccordancewiththeCustomizingsettingsinthedefault

values for the order type and plant.

The order costs are calculated for the order header and distributed to the

co-productsonthebasisofequivalencenumbers. Theequivalencenumbersare

specified in an apportionment structure.

Whenaprocessorderiscreated,thesystemautomaticallygeneratesthefollowing:

• On the basis of the apportionment structure, the system generates a

settlement rule which settles the total order cost to the co-products (the

orderitems). Thecostsaresettledtotheorderitemsbothinthepreliminary

cost estimate and in the actuals.

• Thesystemgeneratesasettlementruleforeachitem,inaccordancewiththe

default rule. These settlement rules control the settlement of the items to

the respective material.

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AC520 Lesson: Master Data and Preliminary Costing

Figure84: Co-Products: CostApportionmentMethod

An apportionment structure is used to apportion the costs to the primary

products and co-products. The apportionment structure is specified in the

productionversionorinthematerialmasterrecordoftheleadingco-product. It

canalsobespecifieddirectlyintheprocessorder.

InProductCostPlanning,costsareassignedtotheco-productsbycostcomponent

sothatthecostcomponentsplitcanalsobeusedinthecosting-basedProfitability

Analysis (CO-PA) for valuation purposes.

In the preliminary cost estimate for the process order, the planned costs are

distributed (settled) to the co-products.

Useasourcestructureformaintainingdifferentequivalencenumbersdepending

onthepostedcostelements. Youassigncostelementintervalstotheitemsofthe

sourcestructure. Forsettlement, youcanassigndifferentequivalencenumbers

toeachsourceassignment. Example: Youcandistributethematerialcoststothe

co-productsataratioof3:2buttheoverheadcostsat1:1.

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Unit4: ProductCostControllingbyOrder AC520

Figure 85: Process Order Customizing

Processordersareordersofordertype40(processorder).

Process orders are usually analyzed by lot size. That is, variances are not

determined until the order has the status delivered or technically completed.

To do this, specify the default rule PP1 (Production Material Full Settlement)

inthe“Cost-Accounting-RelevantDefaultValuesforOrderTypesandPlants”

table. ThisensuresthatsettlementtypeFUL(fullsettlement)isspecifiedinthe

settlementruleforprocessordersoftherelevantordertype.

AResultsAnalysiskeymustbespecifiedforallmanufacturingordersforwhich

youwanttodetermineworkinprocess(WIP).UseaResultsAnalysiskey,which

was defined for WIP calculation at actual cost.

Forpreliminarycostingandsimultaneouscosting,enterthecostingvariantand

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

materials, internalactivities, externalactivities, andbusinessprocesses. Italso

determineswhichoverheadstructureisusedtocalculateoverhead.

Ifyouwanttoanalyzeproductcostsbylot,collectthecostsdirectlyontheprocess

order. Inthiscase,donotselectthe“Productcostcollector”indicator.

The default values for the order type/plant are transferred to the process order

when it is created.

Thesameprocedureisusedwithproductionorders.

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AC520 Lesson: Master Data and Preliminary Costing

Exercise 4: Master Data and Preliminary

Costing - Process Order

Exercise Objectives

Aftercompletingthisexercise, youwillbeableto:

• Displaythejointproductionmasterdataforaco-product

• Createaprocessorderandexplainthecontroldataoftheprocessorder

• Displaythesettlementparametersforajointproductionorder

• ExplainthesettlementruleforthesettlementtypeFULL

• Analyzepreliminarycostingforajointproduction

Business Example

Some products manufactured by your company are to be handled using the

ProductCostbyOrdercontrollingmethod. Thisallowscontrollingtofocuson

the total manufactured quantity of the order, and supports cost analysis at the

production or process order level.

Someoftheproductionprocessesinyourcompanyyieldco-productsinaddition

totheintendedmanufacturedproduct. Youhavebeenaskedtocalculatethecosts

of the joint production. Accounting procedures for joint production are only

available when the Product Cost by Order method is utilized. Therefore, you

decidetousetheprocessorderforProductCostbyOrdercontrol.

Task 1:

Engineering has provided you with a master recipe for fertilizer that includes

co-products. Theproductionprocessandthematerialsaresuppliedbyplant1100.

Beforeyoucreateaprocessorder,verifythematerialmaster.

Logistics→MaterialsManagement→MaterialMaster→Material→Display

→ Display current (MM03)

1. Fromthecostingviewofthematerialmasterrecord,verifythattheleading

co-product,T-FF1##inplant1100,hasbeenidentifiedasaco-product.

2. Whatco-producthasbeenassignedtoT-FF1##? Whatistheapportionment

of costs for T-FF1## and this co-product?

Co-product T-FF1## T-FF3##

MaterialCosts

ProductionCosts

Other Costs

Continued on next page

143

Co-product	T-FF1##	T-FF3##
MaterialCosts
ProductionCosts
Other Costs

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Unit4: ProductCostControllingbyOrder AC520

3. Check the master recipe for material T-FF1##, plant 1100, production

version 0001.

Ifyouseethataclassificationhasbeenenteredfortheresourceinoperation

200(shownbyacheckmarkintheClassificationcolumn): Gotothedetail

screenforoperation200bydouble-clickingtheoperationnumber. Gotothe

resource selection criteria by clicking on the symbol behind the resource

name. SelecttheentryREAK_00anddeleteit. Thensavetherecipe.

Task 2:

Createaprocessorderfortheproductionofthefertilizer,andanalyzethemaster

data of the process order.

Logistics→Production-Process→ProcessOrder→ProcessOrder→Create

→ With Material. (COR1)

Before continuing, choose Add to favorites.

1. Createaprocessorderfor1000litersofmaterialT-FF1##. Enterproduction

plant1100andordertypePI01. Useforwardsschedulingandentertoday’s

date as the start date. Select Enter.

2. DisplaytheMateriallistandcheckwhethertheco-productindicatorisactive

formaterialT-FF3##. Ifthisindicatorisnotselected,willthismaterialbe

managed as a co-product or by-product?

Is the indicator selected?

Ifnot,willthematerialbemanagedasaco-productorby-product?

3. Fromtheprocessorderheader,displaythesettlementrule. Whichreceivers

are entered? Why?

Receivers:

Why?:

4. Which settlement type is entered? What are the consequences of this for

settlement?

Settlement type:

Consequences:

5. Display the Control data for the process order. What costing variants are

enteredforthepreliminarycostingandsimultaneouscosting? Howwerethe

costing variants determined?

Planned costing variant:

Actual costing variant:

Determined by:

Continued on next page

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AC520 Lesson: Master Data and Preliminary Costing

6. Whichcostingsheetwasassignedtotheprocessorder? Howwasthecosting

sheet determined?

Costing sheet:

Determined by:

7. Whichoverheadkeyisassignedtotheprocessorder? Howistheoverhead

key determined?

Overhead key:

Determined by:

8. Willtheplannedcostsbecalculatedautomaticallywhentheorderissaved?

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

9. Releasetheprocessorder. Ifyoureceiveanerrormessagestatingthatrelease

is not possible, examine the error message closely. If material T-RF2##

requires batch determination, branch to the Material List. Here, change

the requirement quantity for the first entry (without batch) to 0 KAI, the

secondentry(withbatch)to30KAI.Whenpromptedbythesystem,have

thequantitiescalculatedagain. Nowyoucanreleasetheprocessorder.

10. Savetheprocessorder. Whichordernumberisgiven? Ifpromptedto,assign

thebatchnumbersA##toT-FF3#andB##toT-FF3##

Process order no.:

Task 3:

Generate an Order Costs Report in the information system of Product Cost by

Order. Examinethecalculatedcostsgeneratedfortheprocessorderandcheckthe

apportionmentoftheplannedcostsfortheco-products.

Accounting → Controlling → Product Cost Controlling → Cost Object

Controlling → Product Cost by Order → Information system → Reports for

ProductCostbyOrder→DetailedReports→ForOrders(KKBC_ORD)

Settings → Order Items ## On/Off

SelectLayoutsandselectlayout1SAP02(costtrend).

Enter your order number.

Choose Execute.

1. ThetotalplannedcostsforT-FF1##aredisplayed.

Total planned costs:

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Unit4: ProductCostControllingbyOrder AC520

2. Execute the report again, but only for order item 2, T-FF3##. What

apportionmenttoco-productT-FF3##waspostedforcomponentT-FF1##?

Apportionment to T-FF3##:

3. Is this consistent with the apportionment of material costs defined in the

settlement rule of the process order?

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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AC520 Lesson: Master Data and Preliminary Costing

Solution 4: Master Data and Preliminary

Costing - Process Order

Task 1:

Engineering has provided you with a master recipe for fertilizer that includes

co-products. Theproductionprocessandthematerialsaresuppliedbyplant1100.

Beforeyoucreateaprocessorder,verifythematerialmaster.

Logistics→MaterialsManagement→MaterialMaster→Material→Display

→ Display current (MM03)

1. Fromthecostingviewofthematerialmasterrecord,verifythattheleading

co-product,T-FF1##inplant1100,hasbeenidentifiedasaco-product.

a) Enter T-FF1## .

Select Enter.

Select view Costing 1.

Select Enter.

Enter plant 1100.

Select Enter.

The Co-product indicator is selected.

2. Whatco-producthasbeenassignedtoT-FF1##? Whatistheapportionment

of costs for T-FF1## and this co-product?

Co-product T-FF1## T-FF3##

MaterialCosts

ProductionCosts

Other Costs

a) FromtheCosting1view,selectJointproduction. Selectapportionment

structure0001,andselectEquivalenceNumbers.

b) TheequivalencenumbersaredisplayedontheEquivalencenumbers

dialog box.

Hint: Ifthedisplayoftheequivalencenumbersonlyshows

equivalencevaluesformaterials,usethescrollbarontheright

hand side of the dialogue box to see the other equivalence

numbers.

Continued on next page

147

Co-product	T-FF1##	T-FF3##
MaterialCosts
ProductionCosts
Other Costs