AC520_EN_Col92_FV_Part_A4 (第5页) | ERP软件技术分享

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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.

a) Check the master recipe.

Logistics→Production-Process→MasterData→MasterRecipes

→ Recipe and Material List → Change

MaterialT-FF1##,Plant1100,Productionversion0001

If you see that a classification has been entered for the resource in

operation200(shownbyacheckmarkintheClassificationcolumn):

Go to the detail screen for operation 200 by double-clicking the

operation number. Go to the resource selection criteria by clicking

onthesymbolbehindtheresourcename. SelecttheentryREAK_00

and delete it. Then save the recipe.

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.

a) Create a process order for 1000 liters of material T-FF1##. Use

forwardsschedulingandentertoday’sdateasthestartdate.

Enter material T-FF1##.

Enter production plant 1100.

Enterprocess order type PI01.

Select Enter.

Enter the quantity of 1000.

Entertoday’s dateasthestartdate.

ChangetheschedulingtypetoForwards.

Continued on next page

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AC520 Lesson: Master Data and Preliminary Costing

2. DisplaytheMateriallistandcheckwhethertheco-productindicatorisactive

formaterialT-FF3##. Ifthisindicatorisnotselected,willthismaterialbe

managed as a co-product or by-product?

Is the indicator selected?

Ifnot,willthematerialbemanagedasaco-productorby-product?

a) DisplaytheMateriallistandcheckwhethertheco-productindicatoris

activeformaterialT-FF3##. Ifthisindicatorisnotselected,willthis

materialbemanagedasaco-productorby-product?

Choose Goto → Materials List.

Double-click item 0040.

Theco-productindicatorisselectedforT-FF3##.

Ifthisisnotselected,thematerialwillbemanagedasaby-product.

3. Fromtheprocessorderheader,displaythesettlementrule. Whichreceivers

are entered? Why?

Receivers:

Why?:

a) From the process order header, display the settlement rule. Which

receivers are entered?

Goto → Header

Header → Settlement Rule

BothT-FF1##andT-FF3##areenteredasreceivers.

Thisisduetotheapportionmentrulefoundinthematerialmasterfor

T-FF1##.

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

settlement?

Settlement type:

Consequences:

a) ThesettlementtypeisFUL=fullsettlement. Thismeansthatyoucan

onlycalculatevariancesandsettletheorderwhenthestatusiseither

“delivered(final)”or“technicallycomplete”. Asarule,settlementtype

FULisusedforthecontrollingmethodProductCostbyOrder.

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

enteredforthepreliminarycostingandsimultaneouscosting? Howwerethe

costing variants determined?

Planned costing variant:

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

Actual costing variant:

Determined by:

a) Exitthesettlementrulebyselectingthegreenarrowtogoback.

Select the Control data view.

Planned costing variant: PPP1

Actual costing variant: PPP2

Thiswasdeterminedbytheordertype/plantdefaultvalues.

6. Whichcostingsheetwasassignedtotheprocessorder? Howwasthecosting

sheet determined?

Costing sheet:

Determined by:

a) Costing sheet: COGM

ThenameofthecostingsheetisprovidedontheControldatatabpage.

Thecostingsheetwasdeterminedbythevaluationvariantassignedto

the costing variant.

7. Whichoverheadkeyisassignedtotheprocessorder? Howistheoverhead

key determined?

Overhead key:

Determined by:

a) Overhead key: SAP10

Theoverheadkeyisdeterminedfromtheoverheadgroup,assignedto

thematerialT-FF1##inthecostingviewofthematerialmaster.

8. Willtheplannedcostsbecalculatedautomaticallywhentheorderissaved?

Answer: True

Theplannedcostsarecalculatedautomaticallywhentheorderissaved. This

isdeterminedbytheplannedcostcalculationsetting: Determineplanned

costs when saving.

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

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AC520 Lesson: Master Data and Preliminary Costing

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

secondentry(withbatch)to30KAI.Whenpromptedbythesystem,have

thequantitiescalculatedagain. Nowyoucanreleasetheprocessorder.

a) Release the process order.

Select Release.

If you receive an error message stating that release is not possible,

examine the error message closely.

Goto → Logs → On Release

If material T-RF2## requires batch determination, branch to the

MaterialList. Here,changetherequirementquantityforthefirstentry

(without batch) to 0 KAI, the second entry (with batch) to 30 KAI.

Whenpromptedbythesystem, havethequantitiescalculatedagain.

Nowyoucanreleasetheprocessorder. Ifyoureceiveanerrormessage

statingthatreleaseisnotpossible,examinetheerrormessageclosely.

10. Savetheprocessorder. Whichordernumberisgiven? Ifpromptedto,assign

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

Process order no.:

a) Savetheprocessorder. Whichordernumberisgiven? Ifpromptedto,

assignthebatchnumbersA##toT-FF3#andB##toT-FF3##

Select Save.

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.

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

Total planned costs:

a) ThetotalplannedcostsforT-FF1##aredisplayed.

ThetotalplannedcostsforT-FF1##aredisplayed.

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

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

Apportionment to T-FF3##:

a) ThetotalplannedcostsforT-FF1##aredisplayed.

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

settlement rule of the process order?

Answer: True

Yes, this is consistent with the apportionment structure found in the

settlement rule for the process order.

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AC520 Lesson: Master Data and Preliminary Costing

Exercise 5: Alternative: Master Data and

Preliminary Costing - Production Order

Exercise Objectives

Aftercompletingthisexercise, youwillbeableto:

• Createaproductionorderandanalyzethecontroldataoftheproductionorder

• Explainthesettlementparametersofaproductionorder

• ExplainthesettlementruleforthesettlementtypeFULL

• Analyzepreliminarycostingforaproductionorder

Business Example

EngineeringhasrequestedthataprototypebemanufacturedforpumpR-F1##.

Althoughaproductcostcollectorexistsforthispump,theprototypeprocessis

bestsuitedtotheProductCostbyOrdermethodinordertoprovidebettercost

analysis for this prototype.

Task 1:

You already have a BOM for the new pump to be built as a prototype. The

production process is supplied by plant 1000. Create a production order for

the production of the pump, and analyze the master data used by cost object

controlling.

Logistics → Production → Shop Floor Control → Order → Create → With

Material (CO01)

1. Createaproductionorderfor10piecesofmaterialR-F1##inplant1000.

UseordertypePP01andforwardscheduling,andentertoday'sdateasthe

start date.

2. SelectComponentoverviewandsetthebackflushflagforeachcomponent.

3. Towhichoperationarethematerialcomponentsassigned?

4. Changethecontrolkeyassignedtooperation70fromPP97toPP98. What

functionsdoesthecontrolkeyPP98perform?

5. From the production order header, display the settlement rule. Which

receivers are entered?

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

settlement?

7. DisplaytheControldatafortheproductionorder. Whatcostingvariantsare

enteredforthepreliminarycostingandsimultaneouscosting? Howwerethe

costing variants determined?

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

8. Whichcostingsheetwasassignedtotheprocessorder? Howwasthecosting

sheet determined?

9. Whichoverheadkeyisassignedtotheprocessorder? Howistheoverhead

key determined?

10. Willtheplannedcostsbecalculatedautomaticallywhentheorderissaved?

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

11. Release the production order.

12. Savetheproductionorder. Recordtheordernumber.

Task 2:

UsingtheOrderCostreportfromtheProductCostbyOrderinformationsystem,

reviewthecalculationoftheplannedcostsfortheproductionorderandverifythe

planneddistributionofcostsfortheco-products.

Accounting → Controlling → Product Cost Controlling → Cost Object

Controlling→ProductCostbyOrder→InformationSystem→Reportsfor

ProductCostbyOrder→DetailedReports→ForOrders(KKBC_ORD)

Enter your order number.

Choose Execute.

ChooseSelectlayoutandselectlayout1SAP02(costtrend).

1. DeterminethetotalplannedcreditforR-F1##.

ThetotalplannedcreditforR-F1##is_________________.

2. Is there a planned variance for this order? If there is a planned variance

record the amount.

The planned variance is _____________.

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AC520 Lesson: Master Data and Preliminary Costing

Solution 5: Alternative: Master Data and

Preliminary Costing - Production Order

Task 1:

You already have a BOM for the new pump to be built as a prototype. The

production process is supplied by plant 1000. Create a production order for

the production of the pump, and analyze the master data used by cost object

controlling.

Logistics → Production → Shop Floor Control → Order → Create → With

Material (CO01)

1. Createaproductionorderfor10piecesofmaterialR-F1##inplant1000.

UseordertypePP01andforwardscheduling,andentertoday'sdateasthe

start date.

a) Enter your material R-F1##.

Enter production plant 1000.

Enter order type PP01.

Select Enter.

Enter the quantity of 10.

Entertoday’s dateasthestartdate.

ChangetheschedulingtypetoForwards.

2. SelectComponentoverviewandsetthebackflushflagforeachcomponent.

a) Select Component overview.

Expandthecolumnswiththecolumnheading‘B…’todeterminewhich

column is the backflush indicator.

Setthebackflushindicatorforeachcomponent.

3. Towhichoperationarethematerialcomponentsassigned?

a) Select Operation overview.

Choose the first operation and select the Components for operation

button at the bottom of the screen.

Thematerialcomponentsareassignedtothefirstoperation.

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

4. Changethecontrolkeyassignedtooperation70fromPP97toPP98. What

functionsdoesthecontrolkeyPP98perform?

a) Return to Operation overview.

Replacethecontrolkeyforoperation0070withcontrolkeyPP98. Once

thechangeismade,placeyoucursoronthePP98controlkeyassigned

tooperation70andchoosethedropdowniconorfunctionkeyF4.

Control Key PP98 performs scheduling, capacity requirements,

costing,printtimetickets,print,printconfirmation,andisamilestone

confirmation for this operation.

Automaticgoodsreceiptwillnotbeperformed.

Choose Continue.

5. From the production order header, display the settlement rule. Which

receivers are entered?

a) Goto→ Header

Header → Settlement Rule

MaterialR-F1##isenteredasthereceiver.

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

settlement?

a) ThesettlementtypeisFUL=fullsettlement. Thismeansthatyoucan

onlycalculatevariancesandsettletheorderwhenthestatusiseither

delivered (final) or technically complete. As a rule, settlement type

FULisusedforthecontrollingmethodProductCostbyOrder.

7. DisplaytheControldatafortheproductionorder. Whatcostingvariantsare

enteredforthepreliminarycostingandsimultaneouscosting? Howwerethe

costing variants determined?

a) Exitthesettlementrulebyselectingthegreenarrowtogoback.

Select the Control data view.

Costing variant for planned costs: PPP1

Costing variant for actual costs: PPP2

Thiswasdeterminedbytheordertype/plantdefaultvalues.

Continued on next page

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AC520 Lesson: Master Data and Preliminary Costing

8. Whichcostingsheetwasassignedtotheprocessorder? Howwasthecosting

sheet determined?

a) Costing sheet: COGM

ThenameofthecostingsheetisprovidedontheControldatatabpage.

Thecostingsheetwasdeterminedbythevaluationvariantassignedto

the costing variant.

9. Whichoverheadkeyisassignedtotheprocessorder? Howistheoverhead

key determined?

a) Overhead key: SAP11

Theoverheadkeyisdeterminedfromtheoverheadgroupassignedto

thematerialR-F1##inthecostingviewofthematerialmaster.

10. Willtheplannedcostsbecalculatedautomaticallywhentheorderissaved?

Answer: True

Theplannedcostsarecalculatedautomaticallywhentheorderissaved. This

isdeterminedbytheplannedcostcalculationsetting: Determineplanned

costs when saving.

11. Release the production order.

a) Select Release.

12. Savetheproductionorder. Recordtheordernumber.

a) Select Save.

Task 2:

UsingtheOrderCostreportfromtheProductCostbyOrderinformationsystem,

reviewthecalculationoftheplannedcostsfortheproductionorderandverifythe

planneddistributionofcostsfortheco-products.

Accounting → Controlling → Product Cost Controlling → Cost Object

Controlling→ProductCostbyOrder→InformationSystem→Reportsfor

ProductCostbyOrder→DetailedReports→ForOrders(KKBC_ORD)

Enter your order number.

Choose Execute.

ChooseSelectlayoutandselectlayout1SAP02(costtrend).

1. DeterminethetotalplannedcreditforR-F1##.

ThetotalplannedcreditforR-F1##is_________________.

a) ThetotalplannedcreditforR-F1##is_________________.

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

2. Is there a planned variance for this order? If there is a planned variance

record the amount.

The planned variance is _____________.

a) Theplannedvarianceis_____________.

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AC520 Lesson: Master Data and Preliminary Costing

Lesson Summary

You should now be able to:

• DescribethefeaturesofProductCostbyOrder

• DescribethefeaturesofCostObjectControllingforjointproduction

• Explain process manufacturing master data

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Unit4: ProductCostControllingbyOrder AC520

Lesson: Simultaneous Costing

Lesson Overview

Lesson Objectives

Aftercompletingthislesson, youwillbeableto:

• Performgoodsmovementstransactionsandconfirmationsfortheprocess

order

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.

Afertilizermanufacturerwantstomeasureandanalyzehisprocesscostswiththe

SAPSystem. Thefertilizerproducedisnotmake-to-order.

• The manufacturer enters the actual costs for the materials, activities, and

overheadwithreferencetotheprocessorder. Whenfertilizerandacidare

receivedinthewarehouse,theorderisdebitedatthestandardprice.

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AC520 Lesson: Simultaneous Costing

Figure 86: Process Order: Process Chain

Figure87: ProcessOrder: SimultaneousCosting

Process orders usually are charged with actual costs through confirmations in

Logistics.

• Acostobjectcanbechargedbyinternalactivityallocations. Thisoccurs

• automaticallyinconfirmations. Thecostobjectsarechargedwithsecondary

costs.

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Unit4: ProductCostControllingbyOrder AC520

Acostobjectcanbechargedthroughmaterialwithdrawals. Whentheconfirmation

isentered,thecostobjectsarechargedautomatically(materialbackflushes,goods

issues) with primary costs.

Inaddition,thegoodsreceiptcanbepostedautomaticallywhentheconfirmation

is entered.

Actualcostsarechargedtotheorderheaderastheyareincurred. Whenagoods

receiptforaco-productisposted,theorderitemiscreditedaccordingly.

Toseetheactualcostsforeachco-product, youmustperformthePreliminary

SettlementforCo-Products,Reworkfunctionintheperiod-endclosingprocess.

Note on logistical processing: If you are using milestone confirmations, you

mustconfirmthemilestonesinthespecifiedsequence. Operationsthatarenot

milestonesareautomaticallyconfirmedwhenthemilestoneisconfirmed. You

specify which operations are milestones in the routing with the control key of

the operation.

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AC520 Lesson: Simultaneous Costing

Exercise 6: Simultaneous Costing -

Process Order

Exercise Objectives

Aftercompletingthisexercise, youwillbeableto:

• Analyzetheactualcostsfortheprocessorderandorderitems

Business Example

In preparation, several goods receipts and goods issues need to be posted and

confirmation entered for the process order.

Task 1:

When the process order has been released to the shop floor, stock issues and

receiptsandproductionconfirmationscanbepostedfortheorder. Simultaneous

costing will occur on the process order.

1. Enterafinalconfirmationforoperation/phase230oftheprocessorder. Enter

ayieldof1000litersandsavetheconfirmation.

2. Enter a partial confirmation for 400 liters for operation/phase 330 of the

processorder. Changethedefaultamountto15minutes.

3. Bookagoodsreceiptfor400litersofartificialmanure(T-FF1##)and3liters

ofsulphuricacid(T-FF3##)withmovementtype101.

Hint: SelectNextScreentocontinuepasttheclassificationscreenfor

thebatchspecificationsforbothmaterials(T-FF1##andT-FF3##).

Enter1 g/ccmforthedensityand90%fortheactiveingredient

content. Tocontinuepastthewarningmessagesregardingthedeficit

quantity, select Enter.

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

Task 2:

Usetheactualcostreporttoreviewthepostedamountsforthegoodsmovements

and confirmations.

Accounting → Controlling → Product Cost Controlling → Cost Object

Controlling→ProductCostbyOrder→InformationSystem→Reportsfor

ProductCostbyOrder→DetailedReports→ForOrders(KKBC_ORD)

Settings → Order Items → On/Off

SelectLayoutandselectlayout1SAP02(costtrend).

Enter your order number.

1. TodisplaytheactualcostsforthesulphuricacidT-FF3##,usethecostreport

andentertheprocessordernumber. Next,changetheSettingstoOrderItems

On/Off,enterorderitem2,andexecutethereport. Displaythecostreport

anddeterminethevalueusedtocredittheprocessorderforthegoodsreceipt

for the sulphuric acid T-FF3##.

T-FF3##:

2. Executetheactualcostreportagainanddisplaythecostsforthefertilizer,

orderitem1. Determinethevalueusedtocredittheprocessorderforthe

goods receipt for the fertilizer T-FF1##.

T-FF1##:

3. Todisplaytheactualcostsforallitemsintheorder, opentheactualcosts

reportforallorderitems. Recordtheorderbalance.

Order balance:

4. Usethecosttrendlayouttoexecutethereportagain. Determinewhether

actual costs are distributed to T-FF1##.

Answer:

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AC520 Lesson: Simultaneous Costing

Solution 6: Simultaneous Costing -

Process Order

Task 1:

When the process order has been released to the shop floor, stock issues and

receiptsandproductionconfirmationscanbepostedfortheorder. Simultaneous

costing will occur on the process order.

1. Enterafinalconfirmationforoperation/phase230oftheprocessorder. Enter

ayieldof1000litersandsavetheconfirmation.

a) Logistics→Production-Process→ProcessOrder→Confirmation

→EnterforPhase→Timeticket(COR6N)

Beforecontinuing, chooseAddtofavorites.

Entertheprocess order numberandphase 230.

Select Enter.

EntertheconfirmationtypeFinalconfirmation.

Confirm a yield of 1000 liters.

Save the confirmation.

2. Enter a partial confirmation for 400 liters for operation/phase 330 of the

processorder. Changethedefaultamountto15minutes.

a) Favorites → Confirmation → Enter for Phase → Time Ticket

(COR6N)

Entertheprocess order numberandphase 330.

Select Enter.

EntertheconfirmationtypePartial confirmation.

Confirm a yield of 400 liters.

Save the confirmation.

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

3. Bookagoodsreceiptfor400litersofartificialmanure(T-FF1##)and3liters

ofsulphuricacid(T-FF3##)withmovementtype101.

Hint: SelectNextScreentocontinuepasttheclassificationscreenfor

thebatchspecificationsforbothmaterials(T-FF1##andT-FF3##).

Enter1 g/ccmforthedensityand90%fortheactiveingredient

content. Tocontinuepastthewarningmessagesregardingthedeficit

quantity, select Enter.

a) Logistics→Production-Process→Processorder→Environment

→MaterialMovement→PostMaterialtoStock(MB31)

Beforecontinuing, chooseAddtofavorites.

Enterthemovementtype101,plant1100,andstoragelocation0001.

Choose To Order.

Entertheprocess order number. SelectEnter.

ChangethegoodsreceiptquantityforT-FF1##from1000 to400

liters,andchangethegoodsreceiptquantityforT-FF3##to3liters.

Choose Adopt.

Hint: Select Next Screen to continue past the classification

screenforthebatchspecificationsforbothmaterials(T-FF1##

andT-FF3##). Enter1 g/ccmforthedensityand90%for

the active ingredient content. To continue past the warning

messagesregardingthedeficitquantity,selectEnter.

Save the goods receipt.

Continued on next page

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AC520 Lesson: Simultaneous Costing

Task 2:

Usetheactualcostreporttoreviewthepostedamountsforthegoodsmovements

and confirmations.

Accounting → Controlling → Product Cost Controlling → Cost Object

Controlling→ProductCostbyOrder→InformationSystem→Reportsfor

ProductCostbyOrder→DetailedReports→ForOrders(KKBC_ORD)

Settings → Order Items → On/Off

SelectLayoutandselectlayout1SAP02(costtrend).

Enter your order number.

1. TodisplaytheactualcostsforthesulphuricacidT-FF3##,usethecostreport

andentertheprocessordernumber. Next,changetheSettingstoOrderItems

On/Off,enterorderitem2,andexecutethereport. Displaythecostreport

anddeterminethevalueusedtocredittheprocessorderforthegoodsreceipt

for the sulphuric acid T-FF3##.

T-FF3##:

a) TodisplaytheactualcostsforthesulphuricacidT-FF3##,enterorder

item2andexecutethereport. Determinethevalueusedtocreditthe

processorderforthegoodsreceiptforthesulphuricacidT-FF3##.

Enter order item 2.

Choose Execute.

Thevalueforthecreditisdisplayedasgoodsreceipt.

2. Executetheactualcostreportagainanddisplaythecostsforthefertilizer,

orderitem1. Determinethevalueusedtocredittheprocessorderforthe

goods receipt for the fertilizer T-FF1##.

T-FF1##:

a) Enter order item 1.

Choose Execute.

Thevalueforthecreditisdisplayedasgoodsreceipt.

3. Todisplaytheactualcostsforallitemsintheorder, opentheactualcosts

reportforallorderitems. Recordtheorderbalance.

Order balance:

a) Enter order item *.

Choose Execute.

Record the order balance.

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

4. Usethecosttrendlayouttoexecutethereportagain. Determinewhether

actual costs are distributed to T-FF1##.

Answer:

a) Choose Select Layout.

Choose Layout 1SAP02.

Choose order item 1.

There are no actual costs listed for the activities, overheads, or

materials. Thesecostshavenotyetbeendistributedtotheco-products.

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AC520 Lesson: Simultaneous Costing

Exercise 7: Alternative: Simultaneous

Costing - Production Order

Exercise Objectives

Aftercompletingthisexercise, youwillbeableto:

• Entergoodsmovementsandconfirmationsfortheproductionorder

• Analyzetheactualcostsfortheproductionorder

Business Example

Whiletheproductionprocessisproceeding,severalgoodsreceipts,goodsissues

andorderconfirmationsmustbepostedfortheproductionorder.

Task 1:

When the production order has been released, inventory transactions and

confirmations of production activities can be posted for the production order.

Simultaneouscostingiscarriedoutfortheproductionorder.

1. Enterafinalconfirmationforoperation10oftheproductionorder. Entera

yieldof10unitsandincreasethenumberofcomponentsusedforcomponent

R-B1##. Save the confirmation.

2. Willthisconfirmationcauseagoodsmovementforcomponents?

3. Enter a partial confirmation of 5 units for operation 70 of the production

order.

4. Usemovementtype101topostagoodsreceiptforthe5pumps.

Task 2:

Usetheactualcostreporttoreviewthepostedamountsforthegoodsmovements

and confirmations.

Accounting → Controlling → Product Cost Controlling → Cost Object

Controlling→ProductCostbyOrder→InformationSystem→Reportsfor

ProductCostbyOrder→DetailedReports→ForOrders(KKBC_ORD)

Enter your order number.

SelectLayoutsandselectlayout1SAP02(costtrend).

Choose Execute.

1. Whatactualcostshavebeenpostedfortheproductionorder?

Goods Issues _______________

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

Confirmations _______________

Goods Receipts _______________

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AC520 Lesson: Simultaneous Costing

Solution 7: Alternative: Simultaneous

Costing - Production Order

Task 1:

When the production order has been released, inventory transactions and

confirmations of production activities can be posted for the production order.

Simultaneouscostingiscarriedoutfortheproductionorder.

1. Enterafinalconfirmationforoperation10oftheproductionorder. Entera

yieldof10unitsandincreasethenumberofcomponentsusedforcomponent

R-B1##. Save the confirmation.

a) Logistics→Production→ShopFloorControl→Confirmation→

Enter→ForOperation→TimeTicket(CO11N)

Entertheproductionordernumberandoperation10.

Select Enter.

EntertheconfirmationtypeFinal confirmation.

Confirm a yield of 10 units.

2. Willthisconfirmationcauseagoodsmovementforcomponents?

a) SelecttheGoodsmovementsoverviewandincreasethequantityfor

component R-B1## by 1 unit.

Yes, thereisagoodsmovementbecausetheindicatorwassetinthe

order and, as a result of the components assigned to operation 10, a

goodsissuepostingwillbeperformedwhentheconfirmationissaved.

Save the confirmation.

3. Enter a partial confirmation of 5 units for operation 70 of the production

order.

a) Favorites → Production Order → Confirmation → Enter → For

Operation → Time Ticket (CO11N)

Enteryourordernumberandoperation70.

Select Enter.

EntertheconfirmationtypePartial confirmation.

Confirm a yield of 5 units.

Save the confirmation.

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Unit4: ProductCostControllingbyOrder AC520

4. Usemovementtype101topostagoodsreceiptforthe5pumps.

a) Logistics→Production→ShopFloorControl→GoodsMovements

→ Goods Receipt. (MB31)

Entermovementtype101,plant1000,andstoragelocation0001.

Choose To Order.

Enter the production order number.

Select Enter.

ChangethegoodsreceiptquantityforR-F1##to5 units.

Save the goods receipt.

Tocontinuepastthewarningmessagesregardingthedeficitquantity,

select Enter.

Task 2:

Usetheactualcostreporttoreviewthepostedamountsforthegoodsmovements

and confirmations.

Accounting → Controlling → Product Cost Controlling → Cost Object

Controlling→ProductCostbyOrder→InformationSystem→Reportsfor

ProductCostbyOrder→DetailedReports→ForOrders(KKBC_ORD)

Enter your order number.

SelectLayoutsandselectlayout1SAP02(costtrend).

Choose Execute.

1. Whatactualcostshavebeenpostedfortheproductionorder?

Goods Issues _______________

Confirmations _______________

Goods Receipts _______________

a) Goods Issues _______________

Confirmations _______________

Goods Receipts _______________

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AC520 Lesson: Simultaneous Costing

Lesson Summary

You should now be able to:

• Performgoodsmovementstransactionsandconfirmationsfortheprocess

order

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Unit4: ProductCostControllingbyOrder AC520

Lesson: Period-End Closing with Partially Delivered

Production Orders

Lesson Overview

Lesson Objectives

Aftercompletingthislesson, youwillbeableto:

• Explainperiod-endclosingwithpartiallydeliveredproductionorders

• Explain WIP at actual cost

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.

Afertilizermanufacturerwantstomeasureandanalyzehisprocesscostswiththe

SAPSystem. Thefertilizerproducedisnotmake-to-order.

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

manufacturercancalculateWIPforthesalesorderitems.

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AC520 Lesson: Period-EndClosingwithPartiallyDeliveredProductionOrders

Preliminary Settlement of Co-Products

Figure 88: Process Order: Process Chain

In Release 4.5, the period-end closing activities for co-product orders were

enhancedtoenableintegratedcostcontrollingforindividualco-products.

Once the period costs have been allocated to the order header, the costs are

calculatedfromtheorderheadertotheorderitems.

WIPcalculation,variancecalculation,andsettlementarethenperformedatthe

order item level.

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Unit4: ProductCostControllingbyOrder AC520

Figure89: Period-EndClosingwithCo-Products

Functionsintheperiod-endclosingofProductCostbyOrder:

• Template allocation

• Revaluationofactivitytypesandbusinessprocessesatactualprices

• Allocation of overhead

• Preliminarysettlementofco-products, rework

• Calculationofworkinprocess(WIP):InProductCostbyOrder,thesystem

evaluates the work in process at actual cost

• Variance calculation

• Settlement

– Work in process is settled to Financial Accounting (FI) and Profit

Center Accounting (EC-PCA).

– The order balance is settled to FI, Actual Costing/Material Ledger

(CO-PC-ACT) and EC-PCA.

– ThevariancecategoriesaresettledtoProfitabilityAnalysis(CO-PA).

• The Schedule Manager supports efficient execution of the period-end

closingprocess. ItisaddressedextensivelyincourseAC690.

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AC520 Lesson: Period-EndClosingwithPartiallyDeliveredProductionOrders

Figure90: PreliminarySettlementofCo-Products

Inperiod-endclosing,theactualcostscollectedontheorderheaderarecalculated

totheindividualorderitems. Thischargeseachco-productwithitsshareofthe

actual costs. When it settles the actual costs, the system uses the equivalence

numbersdefinedintheapportionmentstructure. Insomecasesitmayalsousethe

sourcestructure. Tosettletheactualcosts, usethePreliminarySettlementfor

Co-Products,Reworkfunction. Thecostsaresettledfortheco-productsusingthe

original cost elements.

You make the necessary settings in Customizing for Product Cost by Order to

ensure that:

• Settlementtoanorderitemisallowed(youmakethissettinginthesettlement

profile)

• Eitherproportionalsettlement(indicatorEquivalenceNumber)orpercentage

settlement (indicator %-Settlement) is allowed (you make this setting in

the settlement profile)

• The allocation structure contains all cost elements with which the order

header can be debited

ActualcostsmustbesettledintheorderitemsbeforeyoucancalculateWIPand

variances or settle the order.

Ifyouhavenotspecifiedanapportionmentstructureinthematerialmasterrecord

orintheproductionversion,youmustenterequivalencenumbersforcalculation

inthesettlementruleoftheorderheader. Inthiscaseyoucannotuseasource

structure.

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Unit4: ProductCostControllingbyOrder AC520

Work in Process

Figure 91: WIP Calculation for Co-Products

Work in process (WIP) for co-products is always valuated at actual cost. The

WIP is valuated using the actual costs posted to the order item less the credits

from goods receipts.

ValuatingWIPattargetcostrequiresthattheorderitemhasasettlementrulewith

settlementtypeFUL(fullsettlement). SettlementtypeFULisderivedfromdefault

rulePP1(ProductionMaterialFullSettlement)whichisspecifiedintheordertype.

Ifamanufacturingorderincludingco-productsusessettlementtypePER(default

rulePP2), noworkinprocesscanbedeterminedforit. Ifyouareusingacost

objecthierarchywithco-products,youcannotformanyworkinprocessbecause

onlyperiodicmanufacturingorderscanbeassignedtoacostobjecthierarchy.

Thecalculationofworkinprocessdependsonthestatusofthemanufacturing

order. Thesystemcontinuestocalculateworkinprocessfortheco-productsuntil

theheaderofthemanufacturingorderhasthestatusDLV(delivered)orTECO

(technicallycompleted). ThemanufacturingorderreceivesthestatusDLVonly

whenallorderitemshavebeendelivered. WhentheorderhasthestatusDLVand

TECO,theWIPcalculationfunctioncancelsanyWIPfromthepreviousperiod.

Toseewhetherparticularorderitemshavebeendelivered,accessthemateriallist

fromtheprocessorder. Fromthematerialslist,accessthedetailviewandlook

attheindicatorDeliveryCompleted(finaldelivery).

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AC520 Lesson: Period-EndClosingwithPartiallyDeliveredProductionOrders

Figure 92: Settlement of Work in Process

Whenyousettletheworkinprocess,itistransferredtoFinancialAccounting(FI).

• If the debit of the order item is greater than the credit, the system debits

UnfinishedGoodsInventoryandcreditsUnfinishedGoodsInventoryChange.

• Ifthedebitoftheorderitemislessthanthecredit,thesystemdebitsExpense

forReservesforUnrealizedCostsandcreditsReservesforUnrealizedCosts.

Thisexpensepostingcorrespondstoavalueadjustmentforfinishedproducts

that have already been capitalized in FI.

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Unit4: ProductCostControllingbyOrder AC520

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AC520 Lesson: Period-EndClosingwithPartiallyDeliveredProductionOrders

Exercise 8: Period-End Closing with

Partially Delivered Process Orders

Exercise Objectives

Aftercompletingthisexercise, youwillbeableto:

• Analyzetheactualcostsfortheprocessorderandorderitems

• Allocateprocesscostsandoverheadcoststotheprocessorder

• Distribute the actual costs from the process order to the order items

(co-products)

• UseactualcoststocalculateWIPfortheco-products

• Review the settings for the WIP calculation

• Settle the WIP to Financial Accounting

Business Example

Becausetheprocessorderisnotcompletedbytheendoftheperiod,itisnecessary

tocalculatetheactualWIPvalueandsettletheamountsforinformationpurposes

toFinancialAccounting. Inaddition,processcostsandoverheadratesmustbe

allocatedtotheorderpriortotheWIPcalculation.

You have been asked to perform the period-end closing tasks for your process

order. Because this is a joint production order, you will need to distribute the

actualcostsfromtheorderheadertotheorderitems. Thisisnecessarytosupport

thecalculationofWIPfortheindividualorderitems.

Task 1:

Use the single functions to allocate process costs and overhead rates to your

process order.

1. UsetheTemplateAllocationtoallocatetheprocesscoststotheprocessorder

for version 0 of the current period.

2. Allocatetheoverheadratesforthecurrentperiodtotheprocessorder.

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

Task 2:

Ifusingjointproduction, itispossibletocalculateWIPandvariancesforeach

co-product separately. However this calculation can be performed only if the

actual costs from the process order header are distributed to the co-products

(order items).

Accounting → Controlling → Product Cost Controlling → Cost Object

Controlling → Product Cost by Order → Period-End Closing → Single

Functions→PreliminarySettlementforCo-Products,Rework→Individual

Processing (CO8B)

Before continuing, choose Add to favorites.

1. Usetheindividualprocessingtodistributetheactualcoststothe co-products

for your process order for the current period. Remain in the Preliminary

Settlement Results screen.

2. SelecttheDetaillistfortheactualsettlementanddisplaythesenders. The

individual cost elements that debited the process order are listed as the

senders. Next,accessthereceivers. Thesettlementreceiversshouldlistthe

orderitems(co-products)asthereceiversforeachindividualsendingcost

element. Is the value split according to the apportionment defined in the

process order?

3. Displaythecostaccountingdocumentfromthelistofaccountingdocuments.

Expandthedocumentdetailandnotethateachactuallineitempostedtothe

orderwassettledtothetwoindividualprocessorderitems,theco-products

T-FF1## and T-FF3##.

4. Returntothecostreport. Reviewthepostedactualcoststhatwerechanged

by the distribution to the co-products.

Task 3:

Calculateworkinprocessforyourprocessorder.

1. UsetransactionIndividualProcessingtocalculatetheWIPvalueofyour

processorder. UseResultsAnalysisversion0forthecurrentperiod.

2. Create another session and display the cost report. Enter * for the order

item. Executethereport. Recordtheorderbalance. Comparethecalculated

total WIP amount with the remaining balance for your process. Are they

the same value?

(circle one) Yes or No

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AC520 Lesson: Period-EndClosingwithPartiallyDeliveredProductionOrders

3. IsitarequirementtovalueWIPusingonlyactualcostswhenjointproduction

is used?

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

4. Returntoyourfirstsession. RecordtheWIPforT-FF1##andT-FF3##.

T-FF1##:

T-FF3##:

5. AccesstheWIPreportandrecordtheWIPvalueforeachcostelementfor

T-FF1##.

672111 (WIP direct costs):

672121 (WIP overhead):

672131 (WIP production costs):

6. ReviewthesettingsfortheWIPcategories. Whatcostelementsareassigned

tothefollowingWIPcategoriesforControllingarea1000,ResultsAnalysis

version 0:

EK (direct costs):

FK (production costs):

GK (overhead costs):

7. Display the actual report for T-FF1##. What are the subtotals of actual

costsforthefollowingWIPcategories? WhatistheWIPbalanceforeach

of these categories?

Actual costs EK: ____________

(400000–499999;820000–894999;896000–899999)

Actual costs FK: ____________

(600000 – 654999; 656000 – 699999)

Actual costs GK: ____________

(655100 – 655199)

Total Actual costs:

Order balance:

TodisplaytheWIPbalances,changetoWorkinProcesslayout1SAP03.

ThesystemallocatestheremainingorderbalancetotheWIPcategoriesby

dividingthetotalcostsbytheactualcostspercategory. Thisdeterminesthe

percentageoftheremainingcoststhatshouldbeallocatedtoeachcategory.

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

Example:

Actual costs EK 8000 80% of Total

Actual costs FK 2000 20% of Total

Total costs 10000 100%

Remainingorderbalanceafterpartialdelivery: 4000

Calculated WIP for each order category:

WIP category EK 3200

WIP category FK 800

Task 4:

OncetheWIPhasbeencalculated,theWIPbalancemustbepostedtoFinancial

Accounting for period-end closing. This is accomplished using the settlement

transaction.

Accounting → Controlling → Product Cost Controlling → Cost Object

Controlling → Product Cost by Order → Period-End Closing → Single

Functions→Settlement→IndividualProcessing(KO88)

Before continuing, select Add to Favorites

1. UsetheindividualprocessingtransactiontosettlethecalculatedWIPcosts

foryourprocessordertofinancialaccountingforthecurrentperiod.

2. IntheActualSettlementDetailList,notethateachorderitemisasender.

3. Display the accounting documents for the posting to FI. Why is there no

Controlling document listed?

Answer:

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AC520 Lesson: Period-EndClosingwithPartiallyDeliveredProductionOrders

Solution 8: Period-End Closing with

Partially Delivered Process Orders

Task 1:

Use the single functions to allocate process costs and overhead rates to your

process order.

1. UsetheTemplateAllocationtoallocatetheprocesscoststotheprocessorder

for version 0 of the current period.

a) Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyOrder→Period-EndClosing

→SingleFunctions→TemplateAllocation→IndividualProcessing

(CPTA)

Beforecontinuing, chooseAddtofavorites.

Enter your order number.

Version: 0

Period: current month

Fiscalyear: Current fiscal year

Deselect Test Run.

Select Detail Lists.

Choose Execute.

2. Allocatetheoverheadratesforthecurrentperiodtotheprocessorder.

a) Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyOrder→Period-EndClosing

→SingleFunctions→Overhead→IndividualProcessing(KGI2)

Beforecontinuing, chooseAddtofavorites.

Enter your order number.

Period: current month

Fiscalyear: Current fiscal year

Deselect Test run.

Choose Execute.

Continued on next page

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