AC520_EN_Col92_FV_Part_A4 (第6页) | ERP软件技术分享

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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.

a) Enter your order number.

Settlement period: Current month

Posting period: Current month

Fiscalyear: Current fiscal year

Deselect Test Run.

Choose Execute.

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?

a) Select Detail Lists.

Theordernumberandorderitemsaredisplayed.

Select the order number.

Select Sender.

The individual cost elements that debited the process order are

displayed.

SelectthegreenarrowtwicetoreturntotheDetaillist.

Choose Receiver.

Theorderitemsaredisplayedandlistedbyassignment.

Yes,thevalueissplitaccordingtotheapportionmentstructure.

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AC520 Lesson: Period-EndClosingwithPartiallyDeliveredProductionOrders

3. Displaythecostaccountingdocumentfromthelistofaccountingdocuments.

Expandthedocumentdetailandnotethateachactuallineitempostedtothe

orderwassettledtothetwoindividualprocessorderitems,theco-products

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

a) Selectthegreenarrowtwicetoreturntothedetaillist.

Select Accounting documents.

Choose Controlling document.

Expand the document line.

4. Returntothecostreport. Reviewthepostedactualcoststhatwerechanged

by the distribution to the co-products.

a) Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyOrder→InformationSystem

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

Orders (KKBC_ORD)

Settings → Order Items → On/Off

SelectLayoutsandselectlayout1SAP02(costtrend).

Enteryourordernumberandorderitem1.

Choose Execute.

Theindividualorderitemsnowhaveactualcosts.

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

Task 3:

Calculateworkinprocessforyourprocessorder.

1. UsetransactionIndividualProcessingtocalculatetheWIPvalueofyour

processorder. UseResultsAnalysisversion0forthecurrentperiod.

a) Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyOrder→Period-EndClosing

→SingleFunctions→WorkinProcess→IndividualProcessing→

Calculate (KKAX)

Beforecontinuing, selectAddtoFavorites.

Enter your order number.

WIP to period: current month

Fiscalyear: Current fiscal year

Results Analysis version 0

Deselect Test Run

Choose Execute.

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

a) Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyOrder→InformationSystem

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

Orders (KKBC_ORD)

Settings → Order Items → On/Off

Enter your order number.

Enter order item *.

Choose Execute.

Yes,thecalculatedWIPandtheactualorderbalancearethesamevalue.

3. IsitarequirementtovalueWIPusingonlyactualcostswhenjointproduction

is used?

Answer: True

It is a requirement to valuate WIP using only actual costs when joint

production is used.

Continued on next page

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AC520 Lesson: Period-EndClosingwithPartiallyDeliveredProductionOrders

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

T-FF1##:

T-FF3##:

a) TheWIPforeachitemislistedintheWorkinProcessList. List

5. AccesstheWIPreportandrecordtheWIPvalueforeachcostelementfor

T-FF1##.

672111 (WIP direct costs):

672121 (WIP overhead):

672131 (WIP production costs):

a) AnalyzetheWIPamountsintheWIPreportforT-FF1##.

From the WIP object list, choose

Goto → WIP Report

Select Layout SAP04

6. ReviewthesettingsfortheWIPcategories. Whatcostelementsareassigned

tothefollowingWIPcategoriesforControllingarea1000,ResultsAnalysis

version 0:

EK (direct costs):

FK (production costs):

GK (overhead costs):

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

(SPRO)

Choose SAP Reference IMG.

Controlling→ProductCostControlling→CostObjectControlling

→ProductCostbyOrder→Period-EndClosing→WorkinProcess

→ Define Assignment (OKGB)

EK(directcosts): 400000–499999;820000–894999;896000-

899999

FK(ProductionCosts): 600000–654999;656000–699999

GK(OverheadCosts): 655100–655199

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

costsforthefollowingWIPcategories? WhatistheWIPbalanceforeach

of these categories?

Actual costs EK: ____________

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

(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.

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

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AC520 Lesson: Period-EndClosingwithPartiallyDeliveredProductionOrders

WIP category FK 800

a) Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyOrder→InformationSystem

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

Orders (KKBC_ORD)

Settings → Order Items → On/Off

Enter your order number.

Enter order item 1.

Choose Execute.

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.

SelectSelectLayoutandselectlayout1SAP03(WorkinProcess).

ThesystemallocatestheremainingorderbalancetotheWIPcategories

by dividing the total costs by the actual costs per category. This

determines the percentage of the remaining costs that should be

allocated to each category.

Example:

Actual costs EK 8000 = 80 % of total

Actual costs FK 2000 = 20 % of total

Total costs: 10000 = 100%

Iftheremainingorderbalanceafterpartialdeliveryremains4000,this

isthenassignedtoWIPcategoriesasfollows:

WIP category EK 3200 = 80 % of total

WIP category FK 800 = 20 % of total

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

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.

a) Enter your order number.

Settlement period: Current month

Posting period: Current month

Fiscalyear: Current fiscal year

Deselect Test run.

Choose Execute.

2. IntheActualSettlementDetailList,notethateachorderitemisasender.

a) Choose Detail lists.

Ifnecessary,chooseGoto→DetaillistofRAdataforFI.

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

Controlling document listed?

Answer:

a) The WIP accrual to FI does not credit the process order. The WIP

balances are stored in RA cost elements, which will not update the

controllingobject. Thiscanbeverifiedbydisplayingthesenderand

receiver for the settlement.

Select one of the process order items.

Select Accounting documents.

Fromthelistofaccountingdocuments,chooseAccountingdocument.

This is the WIP accrual posting in FI.

893000 Work in Process

793000 WIP

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AC520 Lesson: Period-EndClosingwithPartiallyDeliveredProductionOrders

Exercise 9: Alternative: Period closing

with Partially Delivered Production Orders

Exercise Objectives

Aftercompletingthisexercise, youwillbeableto:

• Carry out period-end closing activities

• Calculate WIP at actual cost

• SettleWIPinFinancialAccountingandProfitCenterAccounting

Business Example

Yourorderhasnotbeencompletedbyperiodend. Todisplayprofitaccordingto

thecorrectperiod,calculateWIPduringperiod-endclosingandactivateit.

Task 1:

Completetheprocessandoverheadcostallocationfortheproductionorder.

1. Using the individual processing transaction for Business Process Cost

Allocation,applytheactualprocesscosttotheproductionorderforversion0

of the current period.

2. UsingtheindividualprocessingtransactionforOverheadCalculation,apply

theoverheadcoststotheproductionorderforthecurrentperiod.

Task 2:

1. Returntothecostreport. Executethereportagain,andreviewtheaffectof

the Template and Overhead transaction.

Task 3:

The calculation of work in process is necessary to determine the current order

balance for the production order for R-F1##.

1. Usingtheindividualprocessingtransaction, calculatetheworkinprocess

(WIP)valueofyourproductionorder,usingResultsAnalysisversion0for

the current period.

2. Createanothersessionanddisplaythecostreportforyourproductionorder.

Enter your order number. Execute the report. Record the order balance.

ComparethecalculatedtotalWIPamountwiththeremainingbalancefor

yourproductionorder. Aretheythesamevalue?

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

3. Returntoyourfirstsession. AccesstheWIPreportandrecordtheWIPvalue

for each cost element for R-F1##.

4. ReviewthesettingsfortheWIPcategories. Whatcostelementsareassigned

tothefollowingWIPcategoriesforControllingarea1000,ResultsAnalysis

version 0:

5. Display the configuration of the WIP update. What cost elements are

assigned to the line item ID’s?

Controlling Results Results LineID Cost

Area Analysis Analysis Element

version: Key

1000 0 FERT EK

1000 0 FERT FK

1000 0 FERT GK

6. DisplaytheactualreportforR-F1##. Whatarethesubtotalsofactualcosts

for the following WIP categories?

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)

1. Usingtheindividualprocessingtransaction, settlethecalculatedWIPfor

yourproductionordertofinancialaccountingforthecurrentperiod.

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

Controlling document listed?

194

Controlling Area	Results Analysis Key	LineID
1000	FERT	EK
1000	FERT	FK
1000	FERT	GK

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AC520 Lesson: Period-EndClosingwithPartiallyDeliveredProductionOrders

Solution 9: Alternative: Period closing

with Partially Delivered Production Orders

Task 1:

Completetheprocessandoverheadcostallocationfortheproductionorder.

1. Using the individual processing transaction for Business Process Cost

Allocation,applytheactualprocesscosttotheproductionorderforversion0

of the current period.

a) Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyOrder→Period-EndClosing

→SingleFunctions→TemplateAllocation→IndividualProcessing

(CPTA)

Includethetransactioninyourlistoffavorites.

Enter your order number.

Version: 0

Period: Current month

FiscalYear: Current fiscal year

Deselect Test Run.

Select Detail Lists.

Choose Execute.

2. UsingtheindividualprocessingtransactionforOverheadCalculation,apply

theoverheadcoststotheproductionorderforthecurrentperiod.

a) Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyOrder→Period-EndClosing

→SingleFunctions→Overhead→IndividualProcessing(KGI2)

Includethetransactioninyourlistoffavorites.

Enter your order number.

Period: Current month

FiscalYear: Current fiscal year

Deselect test run.

Choose Execute.

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

Task 2:

1. Returntothecostreport. Executethereportagain,andreviewtheaffectof

the Template and Overhead transaction.

a) Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyOrder→InformationSystem

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

Orders (KKBC_ORD)

Enter your order number.

Choose Execute.

ChooseSelectlayoutandselectlayout1SAP02(CostTrend).

Task 3:

The calculation of work in process is necessary to determine the current order

balance for the production order for R-F1##.

1. Usingtheindividualprocessingtransaction, calculatetheworkinprocess

(WIP)valueofyourproductionorder,usingResultsAnalysisversion0for

the current period.

a) Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyOrder→Period-EndClosing

→SingleFunctions→WorkinProcess→IndividualProcessing→

Calculate (KKAX)

Beforebeginningthetask,chooseAddtofavorites.

Enter your order number.

WIP to period: Current month

FiscalYear: Current fiscal year

Results Analysis version 0

Deselect Test Run.

Choose Execute.

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AC520 Lesson: Period-EndClosingwithPartiallyDeliveredProductionOrders

2. Createanothersessionanddisplaythecostreportforyourproductionorder.

Enter your order number. Execute the report. Record the order balance.

ComparethecalculatedtotalWIPamountwiththeremainingbalancefor

yourproductionorder. Aretheythesamevalue?

a) Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyOrder→InformationSystem

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

Orders (KKBC_ORD)

Enter your order number.

Choose Execute.

Yes,thecalculatedWIPandtheactualorderbalancearethesamevalue.

3. Returntoyourfirstsession. AccesstheWIPreportandrecordtheWIPvalue

for each cost element for R-F1##.

a) From the WIP object list, choose

Goto→ WIP report

Select Layout SAP04

4. ReviewthesettingsfortheWIPcategories. Whatcostelementsareassigned

tothefollowingWIPcategoriesforControllingarea1000,ResultsAnalysis

version 0:

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

(SPRO)

Choose SAP Reference IMG.

Controlling→ProductCostControlling→CostObjectControlling

→ Product Cost by Order → Period-End Closing → Work in

Process→ Define Assignment (OKGB)

EK (direct costs): 400000 – 499999; 820000 – 894999; 896000 -

899999

FK(ProductionCosts): 600000–654999;656000–699999

GK(OverheadCosts): 655100–655199

5. Display the configuration of the WIP update. What cost elements are

assigned to the line item ID’s?

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

Controlling Results Results LineID Cost

Area Analysis Analysis Element

version: Key

1000 0 FERT EK 672111

1000 0 FERT FK 672131

1000 0 FERT GK 672121

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

Choose SAP Reference IMG.

Controlling→ProductCostControlling→CostObjectControlling

→ProductCostbyOrder→Period-EndClosing→WorkinProcess

→ Define Update (OKGA)

6. DisplaytheactualreportforR-F1##. Whatarethesubtotalsofactualcosts

for the following WIP categories?

a) Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyOrder→InformationSystem

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

Orders (KKBC_ORD)

Enter your order number.

Choose Execute.

SelectSelectLayoutandselectlayout1SAP03(WorkinProcess).

Actual costs EK: ____________

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

Actual costs FK: ____________

(600000 – 654999; 656000 – 699999)

Actual costs GK: ____________

(655100 – 655199)

Continued on next page

198

Controlling Area	Results Analysis Key	LineID	Cost Element
1000	FERT	EK	672111
1000	FERT	FK	672131
1000	FERT	GK	672121

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AC520 Lesson: Period-EndClosingwithPartiallyDeliveredProductionOrders

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)

1. Usingtheindividualprocessingtransaction, settlethecalculatedWIPfor

yourproductionordertofinancialaccountingforthecurrentperiod.

a) Enter your order number.

Settlement period: Current period

Posting period: Current period

FiscalYear: Current fiscal year

Deselect test run.

Choose Execute.

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

Controlling document listed?

a) The WIP accrual to FI does not credit the process order. The WIP

balances are stored in RA cost elements, which will not update the

controllingobject. Thiscanbeverifiedbydisplayingthesenderand

receiver for the settlement.

Select Detail Lists.

Select Accounting documents.

Fromthelistofaccountingdocuments,chooseAccountingdocument.

This is the WIP accrual posting in FI.

893000 Work in Process

793000 WIP

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Unit4: ProductCostControllingbyOrder AC520

Lesson Summary

You should now be able to:

• Explainperiod-endclosingwithpartiallydeliveredproductionorders

• Explain WIP at actual cost

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AC520 Lesson: Period-EndClosingwithDeliveredProductionOrders

Lesson: Period-End Closing with Delivered Production

Orders

Lesson Overview

Lesson Objectives

Aftercompletingthislesson, youwillbeableto:

• Explainperiod-endclosingwithdeliveredproductionorders

• ExplainthedifferencesbetweenthecontrollingmethodsofProductCostby

Order and Product Cost by Period

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.

• Afterthelastgoodsreceiptintotheinventory,themanufacturercomparesthe

actualcostoftheorderwiththestandardcostestimateandthepreliminary

costestimateforeachorderitem. Thedifferencebetweentheactualcosts

oftheorderitemandthedebitvalueatgoodsreceiptarethevariancesthat

areexaminedexactlyintermsofresourcesinthevarianceanalysisandare

settledintheinventoryandProfitabilityAnalysis. Thevariancesaresettled

to FI as a sum, but separated by variance category to the costing-based

Profitability Analysis.

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Unit4: ProductCostControllingbyOrder AC520

Variance Calculation and Settlement

Figure 93: Process Order: Process Chain

Figure94: VarianceCalculationforCo-Products

Inthecaseofmanufacturingordersthathaveco-productsandwhoseorderitem

hassettlementtypeFUL,variancescanonlybecalculatedwhenallorderitems

havebeendelivered(thatis,whenthedeliverycompletedindicatorissetforall

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AC520 Lesson: Period-EndClosingwithDeliveredProductionOrders

orderitemsandthestatusDLVissetfortheorder). Formanufacturingorders

withoutco-productsforwhoseorderitemthesettlementtypeisFUL,variances

canonlybecalculatedafterthestatusDLVhasbeensetfortheorder.

For manufacturing orders that have co-products for whose order item the

settlement type is PER, the order balance is always interpreted as a variance

(regardlessofthestatus). Noworkinprocessiscalculatedforthesemanufacturing

orders. Formanufacturingorderswithoutco-productsthathavethesettlementtype

PER,variancesandworkinprocessarecalculatedusingthetargetcostcalculation.

Noscrapvariancescanbecalculatedforco-products. Youshouldthereforeusea

variancekeyforwhichtheScrapindicatorisnotselected.

Figure 95: Settlement of Co-Products

Thefollowingtakesplacewhentheorderhasbeendeliveredandsettled:

• Workinprocess(WIP)postedinapreviousperiodiscancelled.

• The order balance is reduced to zero by transferring to FI the difference

betweenthecostoftheorderandthevalueofthedeliverytostock. Ifthe

pricecontrolindicatorissettoS,thesystemdebitsPriceDifferencesand

credits Finished Goods Inventory Change. The assigned profit center is

also updated.

• TheaccrualdataisalsoupdatedintheMaterialLedger(ifactive).

• The total variance is transferred to profitability segments in Profitability

Analysis (CO-PA). You can transfer the variances separately by variance

categoryandcostelementtovaluefieldsinCO-PA.

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Unit4: ProductCostControllingbyOrder AC520

Controlling View Comparison

ComparisonofProductCostCollectorControllingandProductionOrder

Controlling

• The difference is in the usage of:

– Product cost collectors

and

– Production orders

Figure96: ComparisonBetweenFullSettlementandPeriodicSettlement

Everyproductionordercanuseoneofthetwocostingmethods: ProductCost

by Order or Product Cost by Period. This is specified in Customizing in the

“Cost-Accounting-RelevantDefaultValuesforOrderTypesandPlants”table.

• IfProductCostbyPeriodisusedwithaproductcostcollector,theproduct

costcollectorordertypewillusethedefaultruleSTR.Themanufacturing

ordertypeusesthedefaultrulePP2(periodicsettlement). The“Productcost

collector” indicator is set there as well.

• IfProductCostbyPeriodisusedwithouttheproductcostcollector,theorder

typeofthemanufacturingorderwillusethedefaultrulePP2(periodic). The

“ProductCostCollector”indicatorisnotselected. ThisControllingmethod

ispossible,howeveritisnotrecommendedbySAP.

• IfProductCostbyOrderisused,theordertypeofthemanufacturingorder

willusethedefaultrulePP1(fullsettlement). The“ProductCostCollector”

indicator is not selected.

IfyouautomaticallypostthedeterminedWIPtoFinancialAccountingwiththe

settlement,theWIPsettlementmustbecarriedoutineveryperiod.

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AC520 Lesson: Period-EndClosingwithDeliveredProductionOrders

Figure97: FinalCostinginProductCostbyPeriod

Whenusingperiodicsettlement, WIPandvariancesareshownforeachperiod

at the same time.

Figure98: Status-BasedFinalCostinginProductCostbyOrderwithFull

Settlement

If full settlement is used, the work in process and the variances are calculated

based on the status of the order. If the order has the status Released, Partially

released,orPartialdelivery,workinprogressiscalculated. Iftheorderhasthe

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Unit4: ProductCostControllingbyOrder AC520

statusDeliveredorTechnicallyComplete, theremainingWIPbalancefromthe

previousperiodwillbecancelled,andVarianceswillbecalculated. AWIPbalance

andvariancescalculationcannotoccuratthesametimeinthesameperiod.

Cost Object Controlling using Product Cost Collectors

Advantages: Disadvantages:

• Leancostmanagement • Itisnotobviouswhetherthecosts

• Controlling concentrates itself are assigned to the production

moreontheproductorproduction orderaccordingtothecause.

as a process, and less on the • Not recommended if the

logicaltypeofproduction. production involves significant

• The reduced number of cost set-up costs, if there is a large

objectsimprovestheperiod-end variability in lot size, or if the

closing process. BOMandroutingarenotstable.

• Variances are recognized in the • Not available if WIP and

periodinwhichtheyoccur. variance analysis is required at

the co-product level or when

usingcollectiveorders.

Productcostcollectorscanbeusedinthefollowingproductionenvironments:

• Inrepetitivemanufacturing: mandatoryuseofproductcostcollectors

• In order-related production: optional

• In process manufacturing: optional

Thedefinitionofthecontrollingprocesstobeusedisdeterminedbytheselection

ofanordertypeandthesettingsstoredforitinCustomizing. Evenifyouusea

productcostcollection,youdonotneedtochangethelogisticalprocesses.

Product Cost by Order Using PP Production Orders

Advantages: Disadvantages:

• Largedegreeofresponsibilityon • Many cost objects must be

theleveloftheproductionorder. process for the period-end

• Full settlement provides closing.

production order level variance • When using Full settlement,

analysis,bestsuitedforcomplex variances cannot be analyzed

production environments and until the production order is

orderswithhighset-upcostsand completed.

varying lot sizes.

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AC520 Lesson: Period-EndClosingwithDeliveredProductionOrders

Production orders can be used as cost objects in the following production

environments:

• In order-related manufacturing: optional

• In process manufacturing: optional

• Co-product manufacturing using either production or process orders,

wheneverWIPandVariancecalculationattheco-productlevelisnecessary:

mandatory.

ProductionenvironmentscanusebothControllingmethodsinparallel,evenfor

the same material. Whenever applicable, the Product Cost by Period method

would be recommended, thereby reducing the number of cost objects to be

managed,andimprovingprocessingtimeforperiod-endclosing. Ifhowever,a

particularproductdoesnotfittheProductCostbyPeriodsituation,thenchoose

tocontrolthatproductattheproductionorderlevel.

Key Message

Tomeasuretheefficiencyofyourproductionenvironment,collectcostsatthe

required level.

Ifyouonlyevaluateyourproductsafterperiod-endclosingbysummarizingall

oftheproductionorderstoproductlevel,selectProductCostbyPeriod.

Do not collect data that you do not need.

ProductsthatarealwaysproducedwiththeirownBOMsandroutingsarebest

suited for product cost collectors.

Products that either require high numbers of engineering change or have high

setupcostsforvaryingproductionquantitiesaswellasco-productsarebestsuited

forProductCostbyOrderontheproductionorderlevel.

207

Tomeasuretheefficiencyofyourproductionenvironment,collectcostsatthe required level.
Ifyouonlyevaluateyourproductsafterperiod-endclosingbysummarizingall oftheproductionorderstoproductlevel,selectProductCostbyPeriod.
Do not collect data that you do not need.

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Unit4: ProductCostControllingbyOrder AC520

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AC520 Lesson: Period-EndClosingwithDeliveredProductionOrders

Exercise 10: Period-End Closing with

Delivered Process Orders

Exercise Objectives

Aftercompletingthisexercise, youwillbeableto:

• CanceltheWIPatthecompletionoftheorder

• Executevarianceanalysisfortheprocessorderandanalyzetheresult

• SettleWIP(amount=zero)andvarianceamountstoFinancialAccounting

and Profitability Analysis

• Analyzetheaccountingdocumentscreatedduringsettlement

• CheckthesettingsforthevariancesettlementtoProfitabilityAnalysis

Business Example

Theprocessorderhadnotbeensettledbythecloseofthepreviousperiod. Sothat

WIP balances were generated for the order items and transferred to Financial

Accounting. Theprocessorderhasnowbeencompleted,sotheremainingWIP

balances need to be cancelled using WIP calculation, and settled to Financial

Accounting. In addition, since the order uses the full settlement rule (FUL),

variancescannowbecalculatedandtransferredtoProfitabilityAnalysis.

Final confirmation of the process order and posting final delivery of the

co-productsareprerequisitefortheperiod-endclosingactivities.

Task 1:

Postthefinalconfirmationandthegoodsreceiptforyourprocessorder. Thiswill

causeadditionalpostingsofactualcoststotheorder.

1. Createthefinalconfirmationfortheprocessorder. Theremaining600liters

havebeenmanufactured. Thelastphaserequiredanadditionalprocessing

time of 1 hour. Change the duration to reflect the additional hour. When

enteringtheconfirmation,selecttheFinalconfirmationindicator. Savethe

confirmation.

2. Post a goods receipt for the remaining delivery of 600 liters of fertilizer

(T-FF1##) and the remaining sulphuric acid (T-FF3##) with movement

type 101. Continue past the warning messages regarding batch numbers.

SelectNextScreentocontinuepasttheclassificationscreenforthebatch

specificationsforbothmaterials,T-FF1##andT-FF3##.

3. Displaythecostreportfortheorder. Whyaretheactualcostsforcostelement

620000(costcenter4250,activitytype1420)higherthantheplannedcosts?

Answer:

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Unit4: ProductCostControllingbyOrder AC520

Task 2:

Againitisnecessarytoexecutethedistributionofactualcostsforco-products

priortocalculatingeithertheWIPorvariancesforperiod-end.

Favorites→PreliminarySettlementforCo-Products, Rework→Individual

Processing(CO8B)

1. Preliminarysettlementofanorderisnormallyexecutedonlyonceperperiod.

Reversethepreviouspreliminarysettlementfortheprocessorder.

2. Executetheindividualprocessingofallactualcoststotheco-productsof

your process order.

3. ReturntothePlan/ActualComparisonreportandreviewtheconsequences

ofthedistribution. Howwastheadditionalcostoftheadditional1hourof

production time distributed?

Task 3:

Sincetheorderhasthestatusfinaldelivery,WIPmustbecalculatedagaininorder

to cancel the remaining WIP balance.

1. UsetransactionIndividualProcessingtocalculatetheWIPvalueofyour

processorder. UseResultsAnalysisversion0forthecurrentperiod.

2. ComparethecalculatedtotalWIPamountwiththeremainingbalancefor

yourprocessorder. TheWIPbalanceshouldbezero. Theremainingbalance

on the process order will be considered production variance. Choose the

layout 1SAP03 to display the WIP balance.

Task 4:

TheproductionordershouldnowhavethestatusDeliverycompletedandFinally

confirmed. SincethesettlementtypefortheorderisFUL,variancecalculation

can be executed.

Accounting → Controlling → Product Cost Controlling → Cost Object

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

Functions→Variances→IndividualProcessing(KKS2)

1. Usingtheindividualprocessingtransaction, executevarianceanalysisfor

yourprocessorder. Calculatethevariancesforalltargetcostversionsfor

thecurrentperiod. Remaininthevarianceanalysisdetailedlistdisplayto

answer the following question.

2. Selectcostelementsforitem1anddisplaythevariancereport. Whatcaused

thevarianceforcostelement620000? Displaythecostelementreportfor

item2. Dobothproductsindicateavariancefortheprocessingduration?

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AC520 Lesson: Period-EndClosingwithDeliveredProductionOrders

Task 5:

Aftervarianceshavebeencalculated,thevariancecategoriescanbesettledtoPA

andtheprocessordervariancecanbesettledtoFI.Inaddition,theWIPbalance

will be cancelled in FI.

Favorites→SingleFunctions→Settlement→IndividualProcessing(KO88)

1. Executesettlementfortheprocessorder. Usethecurrentperiodandyear.

2. Display the detail list for the settlement. The senders for production

variancesandthecancellationofWIParelistedonseparatescreens.

Accessthesettlementofthevariancesbyselectingthereceiverlineforthe

materialT-FF1##. ThesystemdisplaysalistofthevarianceamountsforPA

byvariancecategoriesandforFIbymaterial.

Select the accounting documents, and select the entry for Accounting

document. Forwhichcostelementswerepostingsmade?

3. Return to the list of accounting documents, and access the Profitability

Analysis document. Check settlement to the value fields according to

variancecategory. Towhichvaluefieldwasthevariancesettled?

4. InCustomizing, displaytheassignmentofthevaluefieldfortheresource

usagevariancecategoryusingPAtransferstructureE1.

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Unit4: ProductCostControllingbyOrder AC520

Solution 10: Period-End Closing with

Delivered Process Orders

Task 1:

Postthefinalconfirmationandthegoodsreceiptforyourprocessorder. Thiswill

causeadditionalpostingsofactualcoststotheorder.

1. Createthefinalconfirmationfortheprocessorder. Theremaining600liters

havebeenmanufactured. Thelastphaserequiredanadditionalprocessing

time of 1 hour. Change the duration to reflect the additional hour. When

enteringtheconfirmation,selecttheFinalconfirmationindicator. Savethe

confirmation.

a) Favorites→ProcessOrder→Confirmation→EnterforPhase→

Time Ticket (COR6N)

Entertheprocessordernumberandphase330.

Select Enter.

EntertheconfirmationtypeFinalconfirmation.

Confirm a yield of 600 liters.

Confirm a duration of 1 additional hour.

Save the confirmation.

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AC520 Lesson: Period-EndClosingwithDeliveredProductionOrders

2. Post a goods receipt for the remaining delivery of 600 liters of fertilizer

(T-FF1##) and the remaining sulphuric acid (T-FF3##) with movement

type 101. Continue past the warning messages regarding batch numbers.

SelectNextScreentocontinuepasttheclassificationscreenforthebatch

specificationsforbothmaterials,T-FF1##andT-FF3##.

a) Favorites→Processorder→Environment→MaterialMovement

→ Post Material to Stock. (MB31)

Entermovementtype101,plant1100,andstoragelocation0001.

Choose To Order.

Enter the process order number.

Select Enter.

ConfirmtheremainingquantitiesforT-FF1##andT-FF3##.

Save the goods receipt.

SelectEnter(twice)tocontinuepasteachwarningmessageregarding

the batch number.

Select Next Screen to continue past the classification screen for the

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

3. Displaythecostreportfortheorder. Whyaretheactualcostsforcostelement

620000(costcenter4250,activitytype1420)higherthantheplannedcosts?

Answer:

a) Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyOrder→InformationSystem

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

Orders (KKBC_ORD)

Settings → Order Items → On/Off

SelecttheLayoutsiconandselectlayout1SAP02(costtrend).

Enter your order number.

Choose Execute.

Theactualcostsarehigherthantheplannedcostsduetotheadditional

1hourofproductionthatwasconfirmedforoperation330.

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Unit4: ProductCostControllingbyOrder AC520

Task 2:

Againitisnecessarytoexecutethedistributionofactualcostsforco-products

priortocalculatingeithertheWIPorvariancesforperiod-end.

Favorites→PreliminarySettlementforCo-Products, Rework→Individual

Processing(CO8B)

1. Preliminarysettlementofanorderisnormallyexecutedonlyonceperperiod.

Reversethepreviouspreliminarysettlementfortheprocessorder.

a) Enter your order number.

Settlement period: Current month

Posting period: Current month

FiscalYear: Current fiscal year

Deselect Test Run.

Preliminary Settlement → Reverse

2. Executetheindividualprocessingofallactualcoststotheco-productsof

your process order.

a) Enter your order number.

Settlement period: Current month

Posting period: Current month

FiscalYear: Current fiscal year

Deselect Test Run.

Choose Execute.

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AC520 Lesson: Period-EndClosingwithDeliveredProductionOrders

3. ReturntothePlan/ActualComparisonreportandreviewtheconsequences

ofthedistribution. Howwastheadditionalcostoftheadditional1hourof

production time distributed?

a) Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyOrder→InformationSystem

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

Orders (KKBC_ORD)

Enter your order number.

Enter order item * .

Choose Execute.

Toseethecostelements,chooseChangeLayout.

FromtherighthandsideofthedialogueboxchoosetheCostElement

field. ChooseShowSelectedFieldsicon.

MovethefieldCostElementsothatitisthesecondfieldinthedisplay

list.

Noticethecreditentrieslistedbyorderitemforeachcostelement.

Thecostsoftheadditionalproductionhourweresplitaccordingtothe

apportionmentstructureforequivalencenumbers5:3.

Task 3:

Sincetheorderhasthestatusfinaldelivery,WIPmustbecalculatedagaininorder

to cancel the remaining WIP balance.

1. UsetransactionIndividualProcessingtocalculatetheWIPvalueofyour

processorder. UseResultsAnalysisversion0forthecurrentperiod.

a) Favorites→WorkinProcess→IndividualProcessing→Calculate

(KKAX)

Enter your order number.

WIP to period: Current month

FiscalYear: Current fiscal year

Results Analysis version 0

Deselect Test Run.

Choose Execute.

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Unit4: ProductCostControllingbyOrder AC520

2. ComparethecalculatedtotalWIPamountwiththeremainingbalancefor

yourprocessorder. TheWIPbalanceshouldbezero. Theremainingbalance

on the process order will be considered production variance. Choose the

layout 1SAP03 to display the WIP balance.

a) Accounting→Controlling→ProductCostControlling→CostObject

Controlling → Product Cost by Order → Information System →

ReportsforProductCostbyOrder→DetailedReports→ForOrders

(KKBC_ORD)

Settings → Order Items → On/Off

Enter your order number.

Enter order item * .

Choose Execute.

ToconfirmtheWIPbalance,selecttheLayoutsiconandselectlayout

1SAP03 (Work in Process).

ThegeneratedWIPbalanceshouldbezero. However,thereisstillan

orderbalanceresultingfromthevariancegeneratedbytheconfirmation

of operation 330.

Task 4:

TheproductionordershouldnowhavethestatusDeliverycompletedandFinally

confirmed. SincethesettlementtypefortheorderisFUL,variancecalculation

can be executed.

Accounting → Controlling → Product Cost Controlling → Cost Object

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

Functions→Variances→IndividualProcessing(KKS2)

1. Usingtheindividualprocessingtransaction, executevarianceanalysisfor

yourprocessorder. Calculatethevariancesforalltargetcostversionsfor

thecurrentperiod. Remaininthevarianceanalysisdetailedlistdisplayto

answer the following question.

a) Enter your order number.

Period: Current month

FiscalYear: Current fiscal year

Choose All target cost versions.

Deselect Test Run.

Select Detail list.

Choose Execute.

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AC520 Lesson: Period-EndClosingwithDeliveredProductionOrders

2. Selectcostelementsforitem1anddisplaythevariancereport. Whatcaused

thevarianceforcostelement620000? Displaythecostelementreportfor

item2. Dobothproductsindicateavariancefortheprocessingduration?

a) Select the order item.

Choose Cost Elements.

Thecostelementvariancereportisdisplayed.

The variance for cost element 620000 was caused by the additional

productionhourthatwasconfirmedforoperation330.

DisplaythecostelementreportforT-FF3##.

Select the second order item.

Choose Cost Elements.

Thecostelementvariancereportisdisplayed.

Yes,bothproductsindicateavariancefortheprocessingduration.

Task 5:

Aftervarianceshavebeencalculated,thevariancecategoriescanbesettledtoPA

andtheprocessordervariancecanbesettledtoFI.Inaddition,theWIPbalance

will be cancelled in FI.

Favorites→SingleFunctions→Settlement→IndividualProcessing(KO88)

1. Executesettlementfortheprocessorder. Usethecurrentperiodandyear.

a) Enter your order number.

Settlement period: Current month

Posting period: Current month

FiscalYear: Current fiscal year

Deselect Test Run.

Choose Execute.

2. Display the detail list for the settlement. The senders for production

variancesandthecancellationofWIParelistedonseparatescreens.

Accessthesettlementofthevariancesbyselectingthereceiverlineforthe

materialT-FF1##. ThesystemdisplaysalistofthevarianceamountsforPA

byvariancecategoriesandforFIbymaterial.

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Unit4: ProductCostControllingbyOrder AC520

Select the accounting documents, and select the entry for Accounting

document. Forwhichcostelementswerepostingsmade?

a) Choose Detail lists.

Ifnecessary,chooseGoto→Detaillistofsettledvalues

Select the first order item.

Choose Receiver.

ThevarianceamountsforPAarelistedbyvariancecategories,andthe

varianceamountforFIislistedbymaterial.

Usethegreenarrowbackandreturntothedetaillist.

Select Accounting documents.

SelecttheentryforAccountingdocument.

895000 Factory output of production

231500ExpensesfromPriceDifferences

281500 Income

893000 Work in Process

793000 WIP

3. Return to the list of accounting documents, and access the Profitability

Analysis document. Check settlement to the value fields according to

variancecategory. Towhichvaluefieldwasthevariancesettled?

a) Select Profitability Analysis.

Select the Value fields tab.

UsetheNextpageiconinthePAdocumentuntilthevaluefieldforthe

variance is visible.

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