AC520_EN_Col92_FV_Part_A4 (第7页) | ERP软件技术分享

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AC520 Lesson: Period-EndClosingwithDeliveredProductionOrders

4. InCustomizing, displaytheassignmentofthevaluefieldfortheresource

usagevariancecategoryusingPAtransferstructureE1.

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

(SPRO)

Choose SAP Reference IMG.

Controlling→ProductCostControlling→CostObjectControlling

→ProductCostbyOrder→Period-EndClosing→Settlement→

Create PA Transfer Structure(KEI1)

Select PA transfer structure E1.

Select Assignment lines.

SelectAssignment40(resourceusagevariance).

ConfirmthedialogueboxfortheOperatingConcernIDEA.

Select Value fields.

The value field VV330 is displayed.

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Unit4: ProductCostControllingbyOrder AC520

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AC520 Lesson: Period-EndClosingwithDeliveredProductionOrders

Exercise 11: Alternative: Period-End

Closing with Delivered Production Orders

Exercise Objectives

Aftercompletingthisexercise, youwillbeableto:

• CanceltheWIPatthecompletionoftheorder

• Executevarianceanalysisfortheproductionorderandanalyzetheresult.

• SettleWIP(amount=zero)andvarianceamountstoFinancialAccounting

and Profitability Analysis

• Analyzetheaccountingdocumentscreatedduringsettlement

• ReviewtheCustomizingsettingsforthePAtransferstructure

Business Example

Theproductionorderhadnotbeensettledbythecloseofthepreviousperiod. So

thatWIPbalancesweregeneratedfortheorderitemsandtransferredtoFinancial

Accounting. Theproductionorderhasnowbeencompleted,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 production confirmation and the posting of the final

deliveryofthepumpsareprerequisitefortheperiod-endclosingactivities.

Task 1:

Postthefinalconfirmationandthegoodsreceiptforyourproductionorder. This

willcauseadditionalpostingsofactualcoststotheorder.

1. Create the final confirmation for the production order. The remaining 5

pieces have been manufactured. The last phase required an additional

processingtimeof1hour. Changethedurationtoreflecttheadditionalhour.

When entering the confirmation, select the Final confirmation indicator.

Save the confirmation.

2. Usemovementtype101topostagoodsreceiptforthe5pumps.

3. Display the cost report for the order. What are the material and labor

variances?

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

Task 2:

Sincetheorderhasthestatusfinaldelivery,WIPmustbecalculatedagaininorder

to cancel the remaining WIP balance.

1. Usingtheindividualprocessingtransaction, calculatetheworkinprocess

(WIP)valueofyourproductionorder,usingResultsAnalysisversion0for

the current period.

2. ComparethecalculatedtotalWIPamountwiththeremainingbalancefor

your production order. The WIP balance should be zero. The remaining

balanceincludesbalancesfromproductionvariance.

Task 3:

TheproductionnowhasthestatusDeliverycompletedandFinalconfirmation.

Since the settlement type for the order is FUL, variance calculation 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

yourproductionorder. Calculatethevariancesforalltargetcostversionsfor

thecurrentperiod. Remaininthevarianceanalysisdetailedlistdisplayto

answer the following question.

2. Select Cost Elements and display the variance report. What caused the

variance for cost element 620000?

Task 4:

After variances have been calculated, the variance categories can be settled to

PAandtheproductionordervariancecanbesettledtoFI.Inaddition,theWIP

balance will be cancelled in FI.

Favorites→SingleFunctions→Settlement→IndividualProcessing(KO88)

1. Executesettlementfortheproductionorder. Usethecurrentperiodandyear.

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

variancesandthecancellationofWIParelistedonseparatescreens.

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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AC520 Lesson: Period-EndClosingwithDeliveredProductionOrders

Solution 11: Alternative: Period-End

Closing with Delivered Production Orders

Task 1:

Postthefinalconfirmationandthegoodsreceiptforyourproductionorder. This

willcauseadditionalpostingsofactualcoststotheorder.

1. Create the final confirmation for the production order. The remaining 5

pieces have been manufactured. The last phase required an additional

processingtimeof1hour. Changethedurationtoreflecttheadditionalhour.

When entering the confirmation, select the Final confirmation indicator.

Save the confirmation.

a) Favorites→Confirmation→Enter→ForOperation→TimeTicket

(CO11N)

Enteryourordernumberandoperation70.

Select Enter.

EntertheconfirmationtypeFinalconfirmation.

Confirm a yield of 5 pieces.

Confirm a duration of 1 additional hour.

Save the confirmation.

2. Usemovementtype101topostagoodsreceiptforthe5pumps.

a) Favorites→Production→ProductionControl→GoodsMovements

→ Goods Receipt (MB31)

Entermovementtype101,plant1000,andstoragelocation0001.

Choose To Order.

Enter the production order number.

Select Enter.

ConfirmtheremainingquantitiesforR-F1##.

Save the goods receipt.

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

3. Display the cost report for the order. What are the material and labor

variances?

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).

Thematerialvarianceis______________causedbythegoodissueof

1additionalgoodsissueR-B1##. Thelaborvarianceis__________

caused by the additional 1 hour of duration that was confirmed at

operation 70.

Task 2:

Sincetheorderhasthestatusfinaldelivery,WIPmustbecalculatedagaininorder

to cancel the remaining WIP balance.

1. Usingtheindividualprocessingtransaction, calculatetheworkinprocess

(WIP)valueofyourproductionorder,usingResultsAnalysisversion0for

the current period.

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.

Continued on next page

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AC520 Lesson: Period-EndClosingwithDeliveredProductionOrders

2. ComparethecalculatedtotalWIPamountwiththeremainingbalancefor

your production order. The WIP balance should be zero. The remaining

balanceincludesbalancesfromproductionvariance.

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).

ThegeneratedWIPbalanceshouldbezero. However,thereisstillan

orderbalanceresultingfromthevariancesgeneratedbythematerial

andlaborvariancefromtheproductionconfirmations.

Task 3:

TheproductionnowhasthestatusDeliverycompletedandFinalconfirmation.

Since the settlement type for the order is FUL, variance calculation 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

yourproductionorder. 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.

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

2. Select Cost Elements and display the variance report. What caused the

variance for cost element 620000?

a) Select the order.

Choose Cost Elements.

Thecostelementvariancereportisdisplayed.

The variance for cost element 620000 was caused by the additional

productionhourthatwasconfirmedforoperation70.

Task 4:

After variances have been calculated, the variance categories can be settled to

PAandtheproductionordervariancecanbesettledtoFI.Inaddition,theWIP

balance will be cancelled in FI.

Favorites→SingleFunctions→Settlement→IndividualProcessing(KO88)

1. Executesettlementfortheproductionorder. Usethecurrentperiodandyear.

a) Enter your order number.

Settlement period: Current month

Posting period: Current month

FiscalYear: Current fiscal year

Deselect Test Run.

Choose Execute.

Continued on next page

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AC520 Lesson: Period-EndClosingwithDeliveredProductionOrders

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

variancesandthecancellationofWIParelistedonseparatescreens.

a) Choose Detail lists.

Accessthesettlementofthevariancesbyselectingthereceiverlinefor

thematerialR-F1##. Thesystemdisplaysalistofvarianceamountsfor

PAbyVariancecategoryandforFIbymaterial.

Selecttheaccountingdocuments,andselecttheentryforAccounting

document. Forwhichcostelementswerepostingsmade?

Choose Receiver.

ThevarianceamountsforPAarelistedbyvariancecategories,andthe

varianceamountforFIislistedbymaterial.

Usethegreenarrowbackandreturntothedetaillist.

Select Accounting documents.

SelecttheentryforAccountingdocument.

895000 Factory output of production

231500 Expense price differences

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.

Continued on next page

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Unit4: ProductCostControllingbyOrder AC520

4. InCustomizing, displaytheassignmentofthevaluefieldfortheresource

usagevariancecategoryusingPAtransferstructureE1.

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

(SPRO)

Choose SAP Reference IMG.

Controlling→ProductCostControlling→CostObjectControlling

→ProductCostbyOrder→Period-EndClosing→Settlement→

Create PA Transfer Structure (KEI1)

Select PA transfer structure E1.

Select Assignment lines.

SelectAssignment40(Resourceusagevariance).

Select Value fields.

The value field VV330 is displayed.

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AC520 Lesson: Period-EndClosingwithDeliveredProductionOrders

Lesson Summary

You should now be able to:

• Explainperiod-endclosingwithdeliveredproductionorders

• ExplainthedifferencesbetweenthecontrollingmethodsofProductCostby

Order and Product Cost by Period

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UnitSummary AC520

Unit Summary

You should now 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

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Unit 5

Make-to-Order Production with

Controlling by Sales Order

Unit Overview

This unit shows controlling by sales order in a scenario with multi-level

procurement of individual required materials. Some procurement levels are

displayedbyaproductionorderbasedonlotsizebeforethefinishedproductis

delivered to the customer and billed.

Unit Objectives

After completing this unit, you will be able to:

• Use a sales order as a cost object

• Conductpreliminarycostingforasalesorder

• Analyzethecontroldataofthesalesorderitem

• Understandthequantityandvalueflowinmake-to-orderproductionwith

salesordercontrollingusingdiscretemanufacturing

• Createapurchaseorderandpostthegoodsreceipt

• Explaingoodsmovementsonthevaluatedsalesorderstock

• Analyzetherelevantaccountingandcontrollingdocuments

• Giveanoverviewofthesalesorderperiod-endclosing

• Explainrequirementstypesandhowrequirementsclassesaredetermined

• Explainentriesintherequirementsclassandtheaccountassignmentcategory

• Createstatisticalcostelementsforbalancesheetaccounts

• Executeperiod-endclosingforpartiallydeliveredproductionorders

• Executeperiod-endclosingforfullydeliveredproductionorders

• Explaintheintegrationaspectsofproductionordersettlement

• Explain the typical activities for period-end closing of a sales order with

sales order controlling

• Understand the difference between the revenue-based and cost-based

valuation methods in Results Analysis

• UnderstandwhenstockorreservesareformedandcancelledduringResults

Analysis

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

• Explainwherethevaluesofthesalesorderaresettled

Unit Contents

Lesson: Master Data and Preliminary Costing..............................233

Exercise 12: Master Data and Preliminary Costing - Sales Order

Controlling...................................................................245

Lesson: Simultaneous Costing................................................252

Exercise 13: Simultaneous Costing - Sales Order Controlling.......263

Lesson: Customizing...........................................................278

Lesson: Period-End Closing of Production Orders.........................287

Lesson: Period-End Closing of the Sales Order............................297

Exercise 14: Period-End Closing of the Sales Order..................323

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AC520 Lesson: Master Data and Preliminary Costing

Lesson: Master Data and Preliminary Costing

Lesson Overview

Lesson Objectives

Aftercompletingthislesson, youwillbeableto:

• Use a sales order as a cost object

• Conductpreliminarycostingforasalesorder

• Analyzethecontroldataofthesalesorderitem

Business Example

A customer has ordered a product (pump R-F1##) from you. This product is

not in stock, but is manufactured made-to-order. The final product consists of

components,whichmustfirstbeacquiredinamulti-levelprocurementprocess.

A semi-finished product is specially manufactured, a raw material specially

purchased.

Master Data

Figure99: Make-to-OrderProductionwithProductCostbySalesOrder

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

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

essential to your business:

• Howhighismyprofitmarginwiththisspecialsalesorder?

• How can I map special sales costs?

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

from a costing point of view?

• Wheredidlatecustomerchangesaffectmyproductioncostsheavily?

In this scenario you have the ability to:

• Assignspecialdirectcostsofsalesanddistributiontothesalesdocument

item

• Allocateprocesscoststothesalesdocumentitem

• Allocatesalesoverheadtothesalesdocumentitem

You can also use Results Analysis to:

• Createreservesforexpectedlossesautomatically

• Addreservesforforeseeablerisksmanually

• CalculateGoodsinTransitwhengoodshavealreadybeenshippedbutnot

yet invoiced

Figure 100: Discrete Manufacturing

Frequentchangestotheproducttobemanufacturedarecharacteristicofdiscrete

manufacturing. Theproductsaretypicallymanufacturedinindividuallydefined

lots with shifting work center sequences. Costs are calculated on the basis of

orders and individual lots. In repetitive manufacturing, products are changed

lessfrequentlyandarenotmanufacturedinindividuallots. Instead,aproductis

manufacturedforaparticulartimeperiodataparticularrate,andyieldscountedat

the end of a period at the latest.

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AC520 Lesson: Master Data and Preliminary Costing

Indiscretemanufacturing,productioninvolvesseveraloperativeprocesses,and

operations can be assigned to different work centers. The sequence of work

centersisdeterminedinroutings,whichcanoftenbeverycomplex. Therecanbe

waittimesbetweenthedifferentoperativeprocesses. Semi-finishedproductsare

frequentlyplacedininterimstoragepriortofurtherprocessing.

Indiscretemanufacturing,componentmaterialsarestagedwithspecificreference

totheindividualproductionlots. Confirmationsofthevariousstepsandprocesses

documenttheproductionprogressandservetofine-tunecontrol.

Figure 101: Product Cost by Sales Order

ProductCostbySalesOrder(inshort: SalesOrderControlling)isrecommended

forcomplexscenariosinmake-to-orderproductioninthefollowingsituations:

• Manufacturingin-housewithreferencetoasalesorder

• Purchasingproductswithreferencetoasalesorderandresellingthemto

your customers

• Providingserviceswithreferencetoasalesorder

Sales Order Controlling allows you to:

• Calculateandanalyzeplannedcostsandactualcostsbysalesorderitem

• Calculateandanalyzeplannedrevenuesandactualrevenuesbysalesorder

item

• Calculatethevalueofyourinventoryoffinishedandsemi-finishedproducts

• Create reserves automatically

• Transfer data to Financial Accounting (FI)

• TransferdatatoProfitabilityAnalysis(CO-PA)

• TransferdatatoProfitCenterAccounting(EC-PCA)

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Figure102: AdditionalKeyFeatureofSalesOrderControlling

Youcancreateaproductionorderforasalesorderif,forexample,aproductis

manufactured using BOMs and routings.

Figure 103: Controlling by Sales Order Controlling vs. Make-to-Order

Production

TheslideshowstherelationshipbetweenControllingbySalesOrder,Controlling

by Order and Controlling by Period.

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AC520 Lesson: Master Data and Preliminary Costing

Complex make-to-order production could involve order-specific changes or

complete product redesign. The costs and revenues of such products must be

planned and monitored in detail.

Differentmethodsareavailableforcomplexmake-to-orderproduction:

• Trackingcostsdirectlyonthesalesorderitem(make-to-order)or

• Using projects for complex production, such as in plant engineering

(engineer-to-order).

Theinventoriesassignedtosalesordersorprojectsarevaluatedinbothcases. The

costsofasalesorderoraWBSelementarenotgeneratedwiththegoodsreceiptfor

anorderoraproductionorder,asisthecaseforunvaluatedinventories,butonly

withmaterialutilizationfor,forexample,aproductionorderorcollectiveorder.

Preliminary Costing

Figure104: SalesOrderControlling: PlanningOptions

Youcanplansalesordercostswithproductcostingorunitcosting,dependingon

whetheryouareusingalogisticalquantitystructure(BOM,routing). Youcan

pre-definethecostingmethodinCustomizingoratthebeginningofthecosting.

Ifyoudecidetouseunitcosting,thesystemwillnotsaveacostcomponentsplit.

Thisalsoapplieswhenproductcostingispostprocessedwithunitcosting. Insuch

cases,thesystemcannottransferacostcomponentsplittoCO-PA.

Costingresultsareupdatedasplanvaluestothesalesorderitem.

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Figure 105: Product Cost Planning Sales Order

Costingdetails(e.g. unitcosting)arecontainedinsalesordercosting. Thecost

objectdisplaysonlythecostofgoodssoldoncostelementlevels.

Figure106: ProductCostPlanningSalesOrder: Overhead

Overheadsforsalesandadministrationarecalculatedusingthepricingprocedure

of the requirement class.

Overheads for materials and production costs are calculated using the pricing

procedureofthevaluationvariantofthecostingvariant.

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AC520 Lesson: Master Data and Preliminary Costing

Figure 107: Costing Sales Order BOM (1)

Youcancostthesub-assembliesbeforethesalesorderBOMiscomplete. This

costingcanbeusedtovaluetheinventoryforthesesub-assemblies.

Withthefollowingmenupathyoucancostasub-assembly:

Accounting→Controlling→CostObjectControlling→ProductCostbySales

Order → Master Data/Planning → Create

Youcanonlyusethisfunctionwithvaluatedsalesorderstock.

Figure 108: Costing Sales Order BOM (2)

You can transfer the planned costs, which are already calculated for the

sub-assemblies, into the sales order cost estimate for the finished good. This

improves performance significantly.

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Figure 109: Exploding Requirements

Anindicatordetermineswhetherthefollowingrequirementsareallowedforthe

dependent requirements of the material:

• In “Individual requirements”, requirement quantities of the dependent

material are listed individually.

• In“CollectiveRequirements”,therequirementquantitiesofthedependent

material are listed collectively.

The individual/collective requirement indicator also applies to all lower level

BOM components.

Foreachin-housecomponentwithindividualrequirements,aseparateorderwith

exactlotsizesiscreated(thatis,orderscreatedfordifferentsalesorderscannot

be grouped together).

Youcanmaintainthisindicatorinthefollowingplaces:

• In the material master record

• at the Customizing point in IMG: Production → Basic Data → Bill of

Material→ItemDataunderDefineExplosionTypes(todefineexplosion

types for BOM items).

Thesettingfortheexplosiontypeoverridesthatinthematerialmasterrecord.

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AC520 Lesson: Master Data and Preliminary Costing

Figure 110: Plan Revenue

Pricing is carried out in the module “Sales and Distribution (Sales Order

Management)”, and generates the sales price in a price determination schema,

based on pre-defined prices and costing results. This takes into consideration

diverse specifics (such as article-specific or customer-specific surcharges and

discounts,scaledcalculations). Thepricedeterminationschemaoperatesonthe

basis of so-called “Conditions”.

Figure 111: Pricing Procedure

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Thepricingprocedurelistsallconditiontypespermittedinpricing.

Youdeterminehowthesystemistouseconditionsbyspecifyingrequirements

for each condition.

Thesequenceinwhichthesystemaccessesconditionsinthebusinessdocumentis

also determined here.

Thereferencelevelprovidesamethodwithwhichtospecifyadifferentbasisfor

theconditiontypecalculationandforgroupingconditionsforsubtotals.

Thepricingprocedurecancontainanynumberofsubtotalsbetweengrossand

net price.

You can mark a condition types as follows:

• Mandatory condition

• Manually entered condition

• For statistical purposes only

Figure112: TransferringCostingDatatoPricing

Thedefinitionoftheconditiontypeperrequirementclassallowsyoutodetermine

different condition types for the different items of a SD order (= sales order).

Forexample, youcouldcarryoutpricingforoneitemonthebasisofapricing

procedure,whileforwardingthevalueofthesalesorderpricingofanotheritemin

thesamedocumentonlyforstatisticalpurposes. Thesalesordercostingrefers

to the to the sales order item.

Ifyoudonotstoreaconditiontypeintherequirementsclass,theconditiontypeis

determinedviathesalesdocumenttype. Inthiscase,theconditiontypeisvalid

forallsalesdocumentitemsofthesalesdocument.

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AC520 Lesson: Master Data and Preliminary Costing

InthestandardversionoftheSDsystem, twoconditiontypesareprovidedfor

the cost transfer of order items:

• EK01: Ifyouchoosethisconditiontype, theresultofthesalesordercost

estimateisfirstdispalyedonthepricingscreenfortheitem. Thevaluecan

be used as the basis for price calculation.

• EK02: Ifyouchoosethisconditiontype,theresultofthesalesordercosting

ispurelyastatisticalvalue,whichyoucancomparewiththeprice.

Figure 113: Assembly Type 2

Asofrelease4.5,youcanusetherequirementclasstocontrolwhichpreliminary

costingistobetakenoverbytheSDconditionofthesalesorderiteminassembly

type2(“productionorder,networkorservice(statisticalprocessing)”):

• Preliminarycostingoftheproductionorderor

• Planned costs of the sales order costing

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

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AC520 Lesson: Master Data and Preliminary Costing

Exercise 12: Master Data and Preliminary

Costing - Sales Order Controlling

Exercise Objectives

Aftercompletingthisexercise, youwillbeableto:

• Use a sales order as a cost object

• Conductpreliminarycostingforasalesorder

• Analyzethecontroldataofthesalesorderitem

Business Example

ThefinishedproductR-F1##isproducedinplant1000. R-F1##isproducedwith

individuallyrequiredmaterials. Verifytheexistingmasterdataforcontrolofthese

individuallyrequiredmaterials. Afteryouhaveconfirmedthatallmasterdataand

customizingdataiscorrect,createasalesorderformaterialR-F1##.

Task 1:

StartbycreatingasalesorderforthefinishedgoodR-F1##.

1. CreateasalesorderforthematerialR-F1##:

Enter the following data:

Order type: OR (standard order)

Sales Organization: 1000

DistributionChannel: 10

Division: 00

Sold-to party: 1171

Purchaseordernumber: 44##

Material: R-F1##

Order Quantity: 10 pieces

Choose: Enter

Accept the proposed delivery date.

2. Checkthefollowingcontroldataofthesalesorderitem.

What item category does the item have?

_________________________________________________________

Continued on next page

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

WhatResultsAnalysiskeyandcostingsheetweretransferredtothesales

order? HowwerethedefaultsforthecostingsheetandResultsAnalysiskey

calculated for the sales order item?

_________________________________________________________

Whatrequirementstypewasdeterminedforthesalesorderitem?

_________________________________________________________

3. Saveyoursalesorderandnotethesalesordernumber.

_________________________________________________________

Task 2:

ChecktheBOM(listedbelow)forR-F1##. Answerthefollowingquestionsby

checkingthematerialmastersettingsfortheindividual/collectiverequirements

indicator for the BOM components.

1. Which assemblies will be produced specifically for the sales order

requirement?

________________________________________________________

2. Whichmaterialswillbeissuedfromanonymousstock?

_________________________________________________________

3. Changetheindividual/collectiverequirementsindicatorformaterialR-T4##

sothatthiscomponentwillbepurchasedspecificallyforthesalesorder.

_________________________________________________________

Figure 114: BOM for Product R-F1##

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AC520 Lesson: Master Data and Preliminary Costing

Solution 12: Master Data and Preliminary

Costing - Sales Order Controlling

Task 1:

StartbycreatingasalesorderforthefinishedgoodR-F1##.

1. CreateasalesorderforthematerialR-F1##:

Enter the following data:

Order type: OR (standard order)

Sales Organization: 1000

DistributionChannel: 10

Division: 00

Sold-to party: 1171

Purchaseordernumber: 44##

Material: R-F1##

Order Quantity: 10 pieces

Choose: Enter

Accept the proposed delivery date.

a) Menu path:

Logistics → Sales and Distribution → Sales → Order → Create

(VA01)

b) Enter the above information.

c) OntheStandardOrder:AvailabilityControlscreen,acceptthedelivery

dateproposalbyselectingtheDeliveryProposalbutton.

2. Checkthefollowingcontroldataofthesalesorderitem.

What item category does the item have?

_________________________________________________________

WhatResultsAnalysiskeyandcostingsheetweretransferredtothesales

order? HowwerethedefaultsforthecostingsheetandResultsAnalysiskey

calculated for the sales order item?

_________________________________________________________

Whatrequirementstypewasdeterminedforthesalesorderitem?

Continued on next page

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

_________________________________________________________

a) What item category does the item have?

(Sales tab)

TAN

(Standarditem)_________________________________________

b) WhatResultsAnalysiskeyandcostingsheetweretransferredtothe

salesorder? HowwerethedefaultsforthecostingsheetandResults

Analysiskeycalculatedforthesalesorderitem?

To check the Results Analysis key and the costing sheet, which are

assigned through the requirements class, select the following menu

path:

Goto → Item → Account assignment

Results Analysis key: SDOR1

Costing sheet: COGS1

SelectBacktoreturntotheCreateStandardOrder: Overviewscreen.

c) Whatrequirementstypewasdeterminedforthesalesorderitem?

(IntheSalesoverview,selecttheProcurementtab.)

ZZ2(Make-to-OrderProductionwithSalesOrderControlling)

3. Saveyoursalesorderandnotethesalesordernumber.

_________________________________________________________

a) _________________________________________________________

Task 2:

ChecktheBOM(listedbelow)forR-F1##. Answerthefollowingquestionsby

checkingthematerialmastersettingsfortheindividual/collectiverequirements

indicator for the BOM components.

1. Which assemblies will be produced specifically for the sales order

requirement?

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AC520 Lesson: Master Data and Preliminary Costing

________________________________________________________

a) Menu path:

Logistics → Production → Master Data → Material Master →

Material→Display→DisplayCurrent(MM03)

EntertheMaterialnumberoftheBOMComponent.

SelectEnter. SelectMRP4inthedialogbox.

SelectEnter. Inthedialogbox,enterthefollowing:

Plant : 1000

Choose Enter

FromtheMRP4viewinthematerialmaster, determinetheentryfor

individual/collectiverequirementsforeachsub-assembly.

(Material: R-B1##,R-B2##,R-B3##,R-B4##).

As the indicator for R-B3## is not selected, the setting of the next

highest assembly level is used.

2. Whichmaterialswillbeissuedfromanonymousstock?

_________________________________________________________

a) ThecollectiverequirementsindicatorisselectedforR-B1##,R-B2##

andR-B4##. Thisdeterminesthatthesesub-assemblieswillbeissued

fromanonymousstocktotheproductionorderforR-F1##.

3. Changetheindividual/collectiverequirementsindicatorformaterialR-T4##

sothatthiscomponentwillbepurchasedspecificallyforthesalesorder.

_________________________________________________________

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Figure 115: BOM for Product R-F1##

a) Logistics → Production → Master Data → Material Master →

Material→Change→Immediately(MM02)

b) Ensure that the individual/collective requirements indicator for the

materialR-T4##issetto1. MRPwillgenerateapurchaserequisition

forR-T4##tocovertheindividualrequirementforR-F1##.

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AC520 Lesson: Master Data and Preliminary Costing

Lesson Summary

You should now be able to:

• Use a sales order as a cost object

• Conductpreliminarycostingforasalesorder

• Analyzethecontroldataofthesalesorderitem

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Lesson: Simultaneous Costing

Lesson Overview

Lesson Objectives

Aftercompletingthislesson, youwillbeableto:

• Understandthequantityandvalueflowinmake-to-orderproductionwith

salesordercontrollingusingdiscretemanufacturing

• Createapurchaseorderandpostthegoodsreceipt

• Explaingoodsmovementsonthevaluatedsalesorderstock

• Analyzetherelevantaccountingandcontrollingdocuments

• Giveanoverviewofthesalesorderperiod-endclosing

Business Example

A customer has ordered a product (pump R-F100) from you. This product is

not in stock, but is manufactured make-to-order. The final product consists of

components,whichmustfirstbeacquiredinamulti-levelprocurementprocess.

A semi-finished product is specially manufactured, a raw material specially

purchased.

Valuated Sales Order Stock

Figure116: Example: ValuatedSalesOrderStock

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AC520 Lesson: Simultaneous Costing

Figure 117: Sales Order Controlling: Planning

Ifalogisticalquantitystructure(BOM,routing)ispresent,youcancalculatethe

plannedcostsofthesalesorderusingproductcosting,otherwise,useunitcosting.

Figure 118: Material Requirements Planning

With multi-level MRP (Material Requirement Planning), the independent and

dependentrequirementsarecalculatedforthesalesorder.

Theexampleusedinthecoursecreates2productionordersand1purchaseorder.

Inaddition,preliminarycostingscanbeoptionallyrunontheproductionorders.

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Usingthevaluatedsalesorderstockcausesallgoodsmovementsfromortothis

stocktocorrespondinglydebitorcredittheconsumerorsupplier.

Figure119: GoodsReceipt/InvoiceReceiptforRawMaterial

Thegoodsreceiptfortheorderedmaterialformsthestock. Ifpricedifferences

occurafterlaterconsumption,(suchasduringtheinvoicereceipt),theyareposted

tothepricedifferenceaccount. Withthevaluationclassinthematerialmaster

(AccountingView1),youcanspecifywhetherotheraccountsshouldbeusedfor

customerorprojectstockthanformake-to-stockinventory.

Iftheinventoryaccountiscontrolledasastatisticalcostelement(type90),the

salesorderandprojectstockcanbedisplayedinthesalesorderreportas“Funds

commitment”.

FinancialAccountinggeneratestheusualpostingrecordforgoodsreceipts,but

withspecialaccountsforthesalesorderorprojectstockwhereapplicable.

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AC520 Lesson: Simultaneous Costing

Figure 120: Goods Issue Raw Material

For valuated sales order stock, the goods issue of the individual requirements

rawmaterialdebitstheproductionorderwithaconsumptionposting. Thestock

is reduced correspondingly. Financial Accounting generates the usual posting

recordforgoodsissues, butwithspecialaccountsforthesalesorderorproject

stock where applicable.

Figure121: GoodsReceiptSemi-FinishedMaterial

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Duringgoodsissueofthesemi-finishedproduct,theproductionorderiscredited

and a new sales order/project stock formed.

Figure122: GoodsIssue: ComponentsofFinishedGoods

Thegoodsissueforthesemi-finishedindividualrequirementsproductdebitsthe

productionorderwiththevalueinthesalesorderstock. Thesalesorder/project

stock is reduced accordingly.

Goodsissuedforacollectiverequirementscomponentofthefinishedproductalso

debitstheproductorder. Inthiscase,however,thevaluationisdeterminedbythe

material master. If the price control indicator of the material is set to “S”, the

productionorderisdebitedwiththestandardprice;ifthepricecontrolindicatoris

setto“V”theproductionorderisdebitedwiththecurrentmovingaverageprice.

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AC520 Lesson: Simultaneous Costing

Figure 123: Goods Receipt Finished Good

During goods issue of the finished product in sales order/project stock, the

productionorderiscreditedandanewsalesorder/projectstockformed. Thevalue

isdeterminedbythevaluationstrategy,thatisthevalueinthesalesordercosting.

Figure 124: Delivery to Customer

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

The sales order item is debited at the time of delivery of the product to the

customer. ThecostofsalesistransferredtoFinancialAccountingwiththegoods

issueposting. Thesalesorder/projectstockisreducedaccordingly.

Results Analysis and Settlement (Overview)

Figure 125: Results Analysis/Settlement (1)

YoucanuseResultsAnalysistocalculatethestockof“workinprocess”. Youcan

activatethecoststhatindicaterelevantoptionsbymeansofsettlementtoFinancial

Accounting. ResultsAnalysisisrecommendedwhencostsdonotyethaveany

respectiverevenuesandaperiod-basedaccrualofincomeisthereforetooccur.

Figure 126: Invoices

Billing invoices the customer for the goods and services delivered for a sales

order. In Sales and Distribution, you create an invoice (billing document) on

thebasisofareferencedocument. Invoicing(billing)poststheactualrevenues

to the sales order.

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AC520 Lesson: Simultaneous Costing

Thepricecanbecalculatedinthefollowingways:

• Usingpricingonthebasisofconditions(suchasmaterialorcustomer)or

• Onthebasisoftheincurredcostsifyouwanttouseresource-relatedbilling

When you generate a billing document, the system proposes a billing type

dependingonthesampledocument. Thebillingtypedeterminesthefollowing:

• Which pricing procedure is used for account determination for Financial

Accounting

• WhethertheinvoicesarepassedimmediatelytoFinancialAccounting

Figure 127: Results Analysis/Settlement (2)

Ifyounolongerwishtomapstockorreserves,changethestatusofthesalesorder

item. “Finalbilling”informsthesystemthatnofurtherrevenuesareexpected,

“Technicallycompleted”informsthesystemthatnofurthercostsareexpected.

In this case, the system does not create further stock and reserves and cancels

existingstockandreservesonthecostsandrevenuesside.

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Figure128: SettlementofVariancestoProfitabilityAnalysis

Asmanufacturingorderscontainthefullactualcostsofmanufacturingamaterial,

youcancalculatevariancesonthelevelofproductionordersandsettlethemto

Profitability Analysis (CO-PA).

Figure129: SettlementofPriceDifferencestotheSalesOrderItem

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AC520 Lesson: Simultaneous Costing

IncomplexMTO-scenarios,itmightmakesensetocollectthetotalproduction

costsincludingpricedifferencesonthelevelofthesalesorderitem. Inthiscase,

youcandefinethepricedifferenceaccountasacostelementandpostthevalueto

thesalesorderitemwhensettlementtoFItakesplace.

Inthiscase, makesurethatvariancecategoriesarenotsettledfromproduction

order to CO-PA.

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AC520 Lesson: Simultaneous Costing

Exercise 13: Simultaneous Costing - Sales

Order Controlling

Exercise Objectives

Aftercompletingthisexercise, youwillbeableto:

• Understandthequantityandvalueflowinmake-to-orderproductionwith

salesordercontrollingusingdiscretemanufacturing

• Createapurchaseorderandpostthegoodsreceipt

• Explaingoodsmovementsonthevaluatedsalesorderstock

• Analyzetherelevantaccountingandcontrollingdocuments

Business Example

ThefinishedproductR-F1##isproducedspecificallyforthecustomerinplant

1000. Youwillexecutematerialplanningrequirementsforthesalesorderand

analyzethearisingplannedordersandpurchaserequisitions. Youwillthencreate

production orders and a purchase order and complete the necessary postings

(goodsissues,goodsreceipts,confirmations)requiredtoproduceproductR-F1##.

Attheendoftheexercise,youwillcreateapartialdeliverytothecustomer.

Task 1:

1. Performmaterialrequirementsplanningforthesalesorder. Todoso,choose

single-planning for the sales order.

Task 2:

Displaythestock/requirementslistforR-T4##,plant1000andviewtheplanning

results. Apurchaserequisitionwascreatedtocoverthesalesorderrequirement.

Menu path:

Logistics→Production→MRP→Evaluations→Stock/RequirementsList

(MD04)

EntermaterialR-T4##,plant1000,andselectEnter.

1. Convertthepurchaserequisitionintoapurchaseorder. Usethepurchasing

organization1000,vendor1000,purchasinggroup010andcompanycode

1000. The price is 25 EUR.

2. Save your purchase order and record the purchase order number. If the

pop-up PO of today already exists appears, proceed by selecting New

purchase order.

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

________________________________________________________

3. Go to the information system for Sales Order Controlling and display

the funds commitment report for your sales order. Check whether the

commitmentforthepurchaseorderwasupdatedonthecorrespondingsales

order item.

Task 3:

Frominventorymanagement,processgoodsreceiptforthematerialR-T4##and

review the valuated special stock report.

1. Process the goods receipt:

Menu path:

Logistics→MaterialsManagement→InventoryManagement→Goods

Movement → Goods Receipt → For Purchase Order → PO Number

Known (MIGO)

Now enter the following data:

Purchase Order: your purchase order

number

Choose Enter

SettheOKindicatorforthepurchaseorderitem.

Select: Save

2. In the valuated special stock report, determine if the material R-T4## is

shown as valuated special stock.

Task 4:

Displaythestock/requirementslistforR-B3##,plant1000andviewtheplanning

results.

Menu path:

Logistics→Production→MRP→Evaluations→Stock/RequirementsList

(MD04)

EntermaterialR-B3##,plant1000,andselectEnter.

1. Thelistdisplaystheplannedordercreatedtofulfillthedependentrequirement

ofyoursalesorder. Convertthisplannedordertoaproductionorder.

2. Displaytheassignmentsfortheproductionorder. Istheproductionorder

assigned to the sales order?

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