AC520_EN_Col92_FV_Part_A4 (第8页) | ERP软件技术分享

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AC520 Lesson: Simultaneous Costing

___________________________________________________

3. Display the assignments for the production order. What is the settlement

receiver?

___________________________________________________

4. Release the production order.

5. Savetheproductionorderandnotetheproductionordernumber.

_______________________________________________________

Task 5:

ProceedwiththemanufacturingofmaterialR-B3##.

1. IssuematerialR-T4##totheproductionorderforR-B3##. Usemovement

type261, plant1000, storagelocation0001. Doestheoperationcreatean

accounting document?

______________________________________________________

2. Returntotheproductioncontrolmenu. Entertheproductionconfirmation

(time-ticket based) for the last operation, confirm a quantity of 10

and increase the proposed activity quantity to 2 hours. Save the final

confirmation.

3. Branch to the information system and check the actual costs for the

productionorder. Wastheproductionordercreditedforthegoodsreceiptof

R-B3##? Howwasthevalueofthegoodsreceiptdetermined?

______________________________________________________

Continued on next page

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Task 6:

Returntothestock/requirementslistforR-F1##. WhenMRPwasexecutedfor

yoursalesorder,aplannedorderwascreatedforR-F1##.

Menu path:

Logistics→Production→MRP→Evaluations→Stock/RequirementsList

(MD04)

EntermaterialR-F1##,plant1000,andselectEnter.

1. Convertthisplannedordertoaproductionorder.

2. Releaseandsavetheproductionorder. Writedowntheproductionordernum-

ber. _______________________________________________________

Task 7:

ProceedwiththemanufacturingofmaterialR-F1##.

1. IssuethematerialfortheproductionorderforR-F1##. Usemovementtype

261, plant 1000, and storage location 0001.

2. Returntotheproductioncontrolmenu. Enterapartialconfirmationofonly

5piecesfortheproductionorderforR-F1##. Confirmaquantityof5and

save the partial confirmation.

3. Go back to the Valuated Special Stock overview for material R-F1##. Is

thegoodsreceiptfortheproductionconfirmationof5piecesdisplayedas

salesorderstock? Whatisthetotalstockquantityandstockvalueforthe

valuated sales order stock of R-F1##?

Task 8:

5oftheordered10pumpsarenowavailablefordelivery.

1. Create a delivery for the 5 pumps.

Enter the following data:

Shipping point: 1000

Delivery date: Today's date + 10

Order: Your sales order number

Note the delivery number.

Continued on next page

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AC520 Lesson: Simultaneous Costing

______________________________________________________

Hint: If you cannot enter a picking quantity, you must create a

transfer order. This is done as follows:

Choose Subsequent Functions → Create Transfer Order. Enter:

Warehousenumber010,plant1000,operation“Inthebackground”

and“Adoptpickquantity”2. Youcansaveyourdatabyselecting

Enter, orselect“Save: yes”whenprompted.

2. Displaythegoodsissuedocumentanddetermineifanyfinancialaccounting

orcostaccountingdocumentswerecreatedforthegoodsissue.

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Solution 13: Simultaneous Costing - Sales

Order Controlling

Task 1:

1. Performmaterialrequirementsplanningforthesalesorder. Todoso,choose

single-planning for the sales order.

a) Menu path:

Logistics → Production → MRP → Planning → Single-Item

Planning, Sales Order (MD50)

Enteryoursalesordernumberanditem10. SelectEntertwice. Ifthe

windowNextStoppingPointappears,selectProceedwithoutstopping,

and then Continue. Exit the transaction.

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.

a) Thisishowyouconvertthepurchaserequisitionintoapurchaseorder:

double-click the purchase requisition and choose Purchase Order

(ConvertPurchaseRequisitionintoPurchaseOrder).

Enterthevendorandpurchasingorganization,andselectEnter. From

the Document Overview, select the purchase requisition, and press

Adopt.

Ifthepop-upPOoftodayalreadyexistsappears,proceedbyselecting

New purchase order.

If necessary, enter a price of 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.

Continued on next page

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AC520 Lesson: Simultaneous Costing

________________________________________________________

a) ________________________________________________________

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.

a) Menu path:

Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbySalesOrder→Information

System → Reports for Product Cost by Sales Order→ Detailed

Reports→ForSalesOrder(KKBC_KUN)

Enter the following data:

Sales order: Your sales order

number

Item: 10

Choose: Execute

Select the Choose Layout icon.

SelectLayout1SAP02Fundscommitmentlayout.

Yes,thecommitmentwasupdated,intheOrderValuecolumn,forthe

sales order item.

Exit the report.

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:

Continued on next page

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Purchase Order: your purchase order

number

Choose Enter

SettheOKindicatorforthepurchaseorderitem.

Select: Save

a) Menu path:

Logistics→MaterialsManagement→InventoryManagement→

GoodsMovement→GoodsReceipt→ForPurchaseOrder→PO

Number Known (MIGO)

Enter your purchase order number and set the OK indicator for the

purchase order item.

Select Save.

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

shown as valuated special stock.

a) Menu path:

Logistics→MaterialsManagement→InventoryManagement→

Environment→Stock→ValuatedSpecialStock(MBBS)

Enter the data as follows:

Material: R-T4## Verify that

no other selection

criteria exists

Choose Execute

Yes,R-T4##isdisplayedasvaluatedsalesorderstock.

Task 4:

Displaythestock/requirementslistforR-B3##,plant1000andviewtheplanning

results.

Menu path:

Logistics→Production→MRP→Evaluations→Stock/RequirementsList

(MD04)

EntermaterialR-B3##,plant1000,andselectEnter.

1. Thelistdisplaystheplannedordercreatedtofulfillthedependentrequirement

ofyoursalesorder. Convertthisplannedordertoaproductionorder.

Continued on next page

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AC520 Lesson: Simultaneous Costing

a) To convert the planned order: Double-click the planned order, and

selectProd.ord(Convertplannedordertoproductionorder)

2. Displaytheassignmentsfortheproductionorder. Istheproductionorder

assigned to the sales order?

___________________________________________________

a) Select the Assignment tab.

Theproductionorderisassignedtothesalesorderitemformaterial

R-F1##.

3. Display the assignments for the production order. What is the settlement

receiver?

___________________________________________________

a) Menu path:

Header → Settlement Rule

Settlement Rule: 100 % to material

Select Back.

4. Release the production order.

a) To release the production order:

Selectthefollowingintheproductionorderheader:

Functions → Release.

5. Savetheproductionorderandnotetheproductionordernumber.

_______________________________________________________

a) (SelectRefreshinthestock/requirementslisttogeneratetheproduction

order number).

Task 5:

ProceedwiththemanufacturingofmaterialR-B3##.

1. IssuematerialR-T4##totheproductionorderforR-B3##. Usemovement

type261, plant1000, storagelocation0001. Doestheoperationcreatean

accounting document?

______________________________________________________

Continued on next page

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

______________________________________________________

a) Menu path:

Logistics→MaterialsManagement→InventoryManagement→

GoodsMovement→GoodsIssue(MB1A)

Entermovementtype261,plant1000,storagelocation0001. SelectTo

OrderandenteryourproductionordernumberforR-B3##inthedialog

boxthatappears. SelectContinueandsavethegoodsissuedocument.

Yes, an accounting document is created. To display the accounting

document:

Menu path:

FromtheEnterGoodsIssue: InitialScreen,select:

Goods issue → Display

Enterthematerialdocumentnumber. SelectEnter. SelectAccounting

Documents.

2. Returntotheproductioncontrolmenu. Entertheproductionconfirmation

(time-ticket based) for the last operation, confirm a quantity of 10

and increase the proposed activity quantity to 2 hours. Save the final

confirmation.

a) Menu path:

Logistics→Production→ShopFloorControl→Confirmation→

Enter→ForOperation→TimeTicket(CO11N)

Enter the following data:

Order: Your production order

number

Operation: 0060

Confirmation type: Final confirmation

Choose: Enter

Increase the proposed activity quantity by 2 hours and save the

confirmation.

3. Branch to the information system and check the actual costs for the

productionorder. Wastheproductionordercreditedforthegoodsreceiptof

R-B3##? Howwasthevalueofthegoodsreceiptdetermined?

______________________________________________________

Continued on next page

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AC520 Lesson: Simultaneous Costing

______________________________________________________

a) Menu path:

Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbyOrder→InformationSystem

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

Orders KKBC_ORD

Enter the following data:

Order: Your production order

number

Choose: Execute

Choose the Select Layouticon.

Select layout 1SAP02 Cost Trend.

Yes,theproductionorderwascreditedforthegoodsreceiptofR-B3##.

The value was determined from the sales order costing for R-B3##.

Thiscanbeverifiedbydisplayingthecostestimateforthesalesorder

item.

Task 6:

Returntothestock/requirementslistforR-F1##. WhenMRPwasexecutedfor

yoursalesorder,aplannedorderwascreatedforR-F1##.

Menu path:

Logistics→Production→MRP→Evaluations→Stock/RequirementsList

(MD04)

EntermaterialR-F1##,plant1000,andselectEnter.

1. Convertthisplannedordertoaproductionorder.

a) To convert the planned order: Double-click the planned order, and

selectProd.ord(Convertplannedordertoproductionorder)

Continued on next page

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

2. Releaseandsavetheproductionorder. Writedowntheproductionordernum-

ber. _______________________________________________________

a) Toreleasetheproductionorder: Selectthefollowingintheproduction

order header:

Functions → Release.

Save

(SelectRefreshinthestock/requirementslisttogeneratetheproduction

order number).

Task 7:

ProceedwiththemanufacturingofmaterialR-F1##.

1. IssuethematerialfortheproductionorderforR-F1##. Usemovementtype

261, plant 1000, and storage location 0001.

a) Logistics→MaterialsManagement→InventoryManagement→

GoodsMovement→GoodsIssue(MB1A)

Entermovementtype261,plant1000,storagelocation0001. SelectTo

OrderandenteryourproductionordernumberforR-F1##inthedialog

boxthatappears. SelectContinueandsavethegoodsissuedocument.

(Toviewallmaterials,selectPageDownonyourkeyboard).

2. Returntotheproductioncontrolmenu. Enterapartialconfirmationofonly

5piecesfortheproductionorderforR-F1##. Confirmaquantityof5and

save the partial confirmation.

a) Menu path:

Logistics→Production→ShopFloorControl→Confirmation→

Enter → For Order (CO15)

Entertheordernumber, thenselectEnter. Enteraquantityof5and

checkthepartialconfirmation. Savetheconfirmation.

Continued on next page

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AC520 Lesson: Simultaneous Costing

3. Go back to the Valuated Special Stock overview for material R-F1##. Is

thegoodsreceiptfortheproductionconfirmationof5piecesdisplayedas

salesorderstock? Whatisthetotalstockquantityandstockvalueforthe

valuated sales order stock of R-F1##?

a) Menu path:

Logistics→MaterialsManagement→InventoryManagement→

Environment→Stock→ValuatedSpecialStock(MBBS)

Enter the data as follows:

Material: R-F1##

Sales Document: Your sales order

number

SalesDocumentItem: 0010

Choose: Execute

Yes,the5piecesofR-F1##aredisplayedassalesorderstock.

Task 8:

5oftheordered10pumpsarenowavailablefordelivery.

1. Create a delivery for the 5 pumps.

Enter the following data:

Shipping point: 1000

Delivery date: Today's date + 10

Order: Your sales order number

Note the delivery number.

______________________________________________________

Hint: If you cannot enter a picking quantity, you must create a

transfer order. This is done as follows:

Choose Subsequent Functions → Create Transfer Order. Enter:

Warehousenumber010,plant1000,operation“Inthebackground”

and“Adoptpickquantity”2. Youcansaveyourdatabyselecting

Enter, orselect“Save: yes”whenprompted.

a) Menu path:

Continued on next page

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Logistics→SalesandDistribution→Sales→Order→Subsequent

functions→OutboundDelivery(VL01N)

Enter the following data:

Shipping point: 1000

Selection date: Today's date + 3 weeks

Order: Your sales order

number

Choose: Enter

Proceed with the steps for picking.

Select the Picking tab.

Enter the following data:

Storage location: 0002

Pick quantity: 5

Delivery quantity: 5

Post the goods issue.

Note the delivery number.

______________________________________________________

Hint: Ifyoucannotenterapickingquantity,youmustcreatea

transferorder. Thisisdoneasfollows:

Choose Subsequent Functions → Create Transfer Order.

Enter: Warehousenumber010,plant1000,operation“Inthe

background”and“Adoptpickquantity”2. Youcansaveyour

datawiththereturnkey,select“Save: yes”whenprompted.

2. Displaythegoodsissuedocumentanddetermineifanyfinancialaccounting

orcostaccountingdocumentswerecreatedforthegoodsissue.

a) Fromdeliveryprocessing,select: OutboundDelivery→Display,then

Environment→ Document Flow. Select the line GD goods issues,

then display Environment → Display document. Select Accounting

Documents.

Accountingdocumentswerecreatedforthegoodsissue. Thevalueis

based on the inventory costing, which was determined by the sales

order costing.

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AC520 Lesson: Simultaneous Costing

Lesson Summary

You should now be able to:

• Understandthequantityandvalueflowinmake-to-orderproductionwith

salesordercontrollingusingdiscretemanufacturing

• Createapurchaseorderandpostthegoodsreceipt

• Explaingoodsmovementsonthevaluatedsalesorderstock

• Analyzetherelevantaccountingandcontrollingdocuments

• Giveanoverviewofthesalesorderperiod-endclosing

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Lesson: Customizing

Lesson Overview

Lesson Objectives

Aftercompletingthislesson, youwillbeableto:

• Explainrequirementstypesandhowrequirementsclassesaredetermined

• Explainentriesintherequirementsclassandtheaccountassignmentcategory

• Createstatisticalcostelementsforbalancesheetaccounts

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. TheappropriatesettingsmustbemadeinCustomizing.

Customizing the Scenario

Figure 130: Sales Document Structure

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AC520 Lesson: Customizing

Asalesdocumentconsistsofaheaderandasmanyitemsasnecessary. Theitems

containimportantinformationforprocessingthesalesprocess,suchasconditions,

texts, partners.

Eachitemcontainsoneormoreschedulelines. Thefirstschedulelinecontains

the requested delivery date. If the order quantity cannot be confirmed for the

requested delivery date, the system proposes delivery dates and confirmed

quantities in the following lines.

Figure 131: Item Categories

Eachitemiscontrolledbyanitemcategory. Usingtheitemcategory,thesystem

canprocessthesamematerialfordiversesalesdocumenttypesdifferently.

Figure 132: Item Category Determination

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TheitemcategoryisderivedbyCustomizingfromthesalesdocumenttypeand

the item category group in the material master record (view “Basic Data” and

“Sales 2”).

Figure133: RequirementsClassDetermination(1)

Mappingthescenarioofthesalesorderproductioniscontrolledmainlybymeans

oftherequirementsclass,whichisfoundbyrequirementstype. Therequirements

type can be derived in two ways, as derived from the table “Check Control of

requirements type Determination”.

From material master data only:

1. Withthismethod,thesystemattemptstofindarequirementstypeusingthe

strategy group in the material master.

2. Ifthestrategygrouphasnotbeenmaintained,thesystemwilldeterminethe

requirements type using the MRP group.

3. IftheMRPgrouphasnotbeendefinedeither,thesystemusesthematerial

type to access the relevant control tables.

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AC520 Lesson: Customizing

Figure134: RequirementsClassDetermination(2)

From a combination of data from the material master record and the sales

document:

1. ThesystemattemptstoderivetherequirementstypefromtheMRPtypein

thematerialmasterrecordandtheitemcategoryinthesalesdocument. Ifno

requirementstypeisfoundhere,thesystemattemptstofindarequirements

typewiththeaidoftheitemcategoryandtheMRPareatype.

2. If this is not possible, the system finally tries to find a requirements type

with the item category only.

3. Ifthislastattemptfails,thesystemdeclaresthetransactionasnotrelevant

fortheavailabilitycheckortransferofrequirements.

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Figure135: Customizing: RequirementsClass(1)

Tobeabletocollectcostsonasalesorderitem,youmustselectarequirements

classthatspecifiesanaccountassignmentcategorythatallowscostsandrevenues

tobecollectedonsalesorderitems. Collectingcostsandrevenuesonsalesorder

items is recommended in complex make-to-order production. In the standard

system, thecorrespondingaccountassignmentcategoryis“E”(make-to-order

production with controlling by sales order).

Figure 136: Account Assignment Category E

Inthestandardsystem,accountassignmentcategory“E”determinesthatyouwant

toworkwithcontrollingbysalesorderandseparatesalesorderstock.

Ontheotherhand,ifyouareworkingwithavaluatedsalesorderstockanddonot

wanttousethesalesorderitem(iteminaninquiry,quotation,orsalesorder)as

carryingcostsandrevenues,leavetheConsumptionpostingfieldintheaccount

assignmentcategoryblank. Thisisespeciallyrecommendedformassproduction

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AC520 Lesson: Customizing

onthebasisofsalesorders. Inthestandardsystem, thecorrespondingaccount

assignment category is “M” (make-to-order production without controlling by

sales order).

Insomecases,youdowanttoassignmaterialsfrommake-to-stockproductiontoa

salesorderitem,whichcarriescostsandrevenues. Thisisrecommendedforspare

partsforamake-to-orderproductofthesalesorderstock, forexample. Inthis

case,enter“E”intheConsumptionpostingfield(settlementthroughsalesorder).

Inthestandardsystem,thecorrespondingaccountassignmentcategoryis“B”.

Figure137: Customizing: RequirementsClass(2)

The“Valuation”indicatordetermineshowtherespectivesalesorderstockisto

bevaluated. Thevaluationprocedurefordependentrequirementsofindividual

requirementsproductsisorientedbytheindependentrequirements.

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Customizing Funds Commitment

Figure 138: Valuation of Sales Order Stock

The valuation in special stock uses a pre-defined strategy sequence, which is

carriedoutatthetimeofthefirstgoodsreceiptinthespecialstock,andproduces

results, which cannot be changed.

• The system calculates the valuation price on the basis of Customer Exit

COPCP002. Ifthisisnotactivated,thesystemgeneratesthevaluationprice

usingamarkedsalesordercostestimate. Thissalesordercostestimatecan

bebasedonaunitcostestimateoronaproductcostestimateoramixtureof

the two.

• Otherwisethesystemdeterminesthevaluationpriceusingtheproduction

ordercostestimateortheplannedcostsfortheWBSelement. Ifthereare

multipleproductionordersforthesamesalesorderitem,thesystemusesthe

standardpricethatresultsfromtheproductionorderthatdeliversfirst.

• If no price has been found, the system uses the standard price from the

materialmasterrecordforthevaluation. Thestandardpriceinthematerial

master record may have been calculated in different ways, such as in a

standard cost estimate.

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AC520 Lesson: Customizing

Figure139: Customizing: RequirementsClass(3)

Ifyouonlywanttovaluatethevaluatedsalesorderstockatthestandardprice

ofthenon-allocatedwarehousestock, youmustsettheindicator“Withoutval.

strategy”.

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Lesson Summary

You should now be able to:

• Explainrequirementstypesandhowrequirementsclassesaredetermined

• Explainentriesintherequirementsclassandtheaccountassignmentcategory

• Createstatisticalcostelementsforbalancesheetaccounts

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AC520 Lesson: Period-End Closing of Production Orders

Lesson: Period-End Closing of Production Orders

Lesson Overview

Lesson Objectives

Aftercompletingthislesson, youwillbeableto:

• Executeperiod-endclosingforpartiallydeliveredproductionorders

• Executeperiod-endclosingforfullydeliveredproductionorders

• Explaintheintegrationaspectsofproductionordersettlement

Business Example

A customer has ordered a product (pump R-F100) from your company. This

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

consistsofcomponents,whichmustfirstbeacquiredinamulti-levelprocurement

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

specially purchased.

Afteryouhavecompletedmostoftheproduction,youwanttoexecuteperiod-end

closingforyourproductionorders. Theorderforthesemi-finishedproductalready

hasthe“DeliveryCompleted”status,whereastheotheronedoesnot.

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Overview

Figure 140: Period-End Closing

For valuated sales order stock, the period-end closing process for production

ordersassignedtoasalesorderisidenticaltotheperiod-endclosingprocessfor

make-to-stockproduction. Inparticular,theperiod-endclosingprocessincludes

WIPcalculationandvariancecalculationforproductionorders. Whenyouare

usingsalesordercontrolling, youcansubsequentlyexecuteperiod-endclosing

forthesalesorder: Templateallocation,overheadcalculation,ResultsAnalysis

and settlement. In contrast, there is no period-end closing for sales orders in

sales-order-relatedproductionwithoutsalesordercontrolling.

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AC520 Lesson: Period-End Closing of Production Orders

Template Allocation, Revaluation, Overhead

Figure 141: Process costs

Thisisasimplifiedruleforgeneralcostallocationforproduction: Directcosts

fromothermodules(suchasFinancialAccounting)areassigneddirectlytocost

objects, and overhead costs are assigned to cost centers according to cause.

Traditionally,overheadcostsarethenallocatedthroughvariousmethods(activity

allocation, overhead) from the cost centers to the cost objects. When using

activity-based costing, overhead costs are first assigned from the cost centers,

wheretheyarepassedontothecostitems,primarilyusingthetemplateallocation

technique. TemplateallocationisanewtechniqueforpassingonOverheadCost

Controllingcosts(activitytypesandprocesses)accordingtocauseifpossible,yet

also “as comfortably as possible” (that is, without manual effort). All objects

of the Controlling are suitable for use as receivers, especially cost objects and

profitability segments of the CO-PA.

• The template allocation technique allocates ABC processes and activity

typesofthecostcenters. Inprinciple,allinformationinthesystemcanbe

used as the cause value (cost driver).

• The process template is determined dynamically based on the following

parameters:

– Thecostingsheetfortheapplicationofoverheadisselectedwiththe

valuation variant.

– Theoverheadkeyiseitherentereddirectlyinthecostobjectorderived

fromtheoverheadgroupfromthematerialmaster(costingview1).

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

assign a template in Customizing.

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Figure142: OverheadCostAllocationusingSurcharges

Anothermethodwithwhichtoallocateoverheadisprovidedwhenoverheadis

applied to cost objects, which then credit overhead cost objects (cost centers,

internal orders). You can define overheads in a costing sheet, which you then

assign to the cost object. The system calculates the amount as a percentage

overheadontocertainconsumptioncostelementsorasanamountdependentona

specific consumption quantity.

Figure 143: Overhead Costs vs Process Costs

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AC520 Lesson: Period-End Closing of Production Orders

Instead of applying overhead to cost objects, which can hardly be analyzed

withoutreferringtoCustomizing, templateallocationofprocessesandactivity

typesoffersinformativeandtransparentoverheadallocationwithoutrequiring

muchmanualeffortwhenexecutingperiod-endclosing. CourseAC420provides

furtherinformationontemplateallocationwithprocessesandactivitytypes.

Work in Process

Figure144: WIPCalculationinProductControllingbyOrder

When controlling by order, period-end closing orients itself to the cost object

status. If the cost object does not have the status “Delivery Completed” or

“Technically Completed”, the system calculates WIP. Otherwise, the system

calculates variances.

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Figure 145: WIP (Work in Process)

Ifyoucontrolyourproductcostbyorder,theworkinprocessisthatpartofthe

orderthathasnotyetbeendeliveredtostock. Ifnogoodsreceipthasbeenposted

byperiod-endclosing,theworkinprocessistheactualcoststodate. Ifapartof

theorderhasbeendeliveredtostock,theworkinprocessisthedifferencebetween

actual costs and the value of the good receipt.

The system updates the financial accounts with the work in process when the

order is settled.

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AC520 Lesson: Period-End Closing of Production Orders

Variance Calculation

Figure 146: Variance Calculation

Variance calculation is an analysis tool for closer examination of problematic

variances. Productordervariancesresultfromeither:

• Too many or too few costs debited

• Too many or too few costs allocated

Figure 147: Variance Categories

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Thesystemcalculatesvariancesonthebasisofpre-definedvariancecategories:

• Input price variance: Raw material 1 was entered in the standard cost

estimateatEUR10. (Thestandardpricewasselectedinaccordancewith

thevaluationstrategy). However,thegoodsmovementwasvaluatedwith

11 EUR when the material was issued from stock. (Since, in accordance

withpricecontrol,themovingaveragepriceisusedforthevaluation). This

results in a price variance of 1 EUR.

• Inputquantityvariance: Machinetimeof15minuteswasplanned. However,

17minuteswereconfirmed. Theactivitypriceformachinetimeis5EUR

perminute. Thisresultsinaquantityvarianceof10EUR.

• Resource-usagevariance: Rawmaterial2wasusedinsteadofrawmaterial

1 The costs for both raw material 1 and raw material 2 are reported as

resource-usage variances.

• Inputvariance: Asthematerialpriceforrawmaterial1changed,material

overheadishigherthanplanned. Thedifferencebetweenplannedandactual

materialoverheadsisreportedasaninputvariance.

• Output price variance: If delivery to stock is made at a price that is not

the standard price (such as the average moving price), the difference is

reportedasanoutputpricevariance. Thisvariancecategorycanonlyapply

tomaterialsprocessedwithamovingaverageprice.

• Remainingvariance: Ifthesystemcannotcalculateanytargetcosts,itwill

report only remaining variances.

Figure 148: Integration of Variances

Variancesrelevanttosettlementarecalculatedbasedonthecostestimateused

for valuating the delivery to stock. If collective orders exist for a sales order,

the delivery of semi-finished products in the collective order is valuated using

productionordercosting. Consequently,variancecalculationrequiresinformation

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whetherthevaluationisbasedonasalesordercosting,productionordercosting

or standard costing of the material. You can determine additional target cost

versionsforthesevariancesfortheinformationsystem. Providedthematerialis

belowthemovingaveragepricecontrol,thevariancesappearonlyonproduction

order levels.

Variancecalculationisnotintendedforsalesorderitems.

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Lesson Summary

You should now be able to:

• Executeperiod-endclosingforpartiallydeliveredproductionorders

• Executeperiod-endclosingforfullydeliveredproductionorders

• Explaintheintegrationaspectsofproductionordersettlement

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AC520 Lesson: Period-End Closing of the Sales Order

Lesson: Period-End Closing of the Sales Order

Lesson Overview

Lesson Objectives

Aftercompletingthislesson, youwillbeableto:

• 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

• Explainwherethevaluesofthesalesorderaresettled

Business Example

Thepumpwasproducedspecificallyforthecustomeranddelivered. Delivery

is billed.

Dependingonwhenperiod-endclosingisexecuted,differentvaluesarecalculated

forthesalesorderduringtheperiod-basedaccrualofincome(ResultsAnalysis).

These results are then settled: period-based costs and revenues of the sale to

ProfitabilityAnalysis, stockandprovisionstoFinancialAccountingandProfit

Center Accounting.

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Results Analysis: Principle

Figure 149: Integration of Results Analysis (1)

ResultsAnalysiscancalculatethefollowingvaluesamongothers:

• Inventory values

• Reserves for unrealized costs

• Reserves for imminent loss

• Reserves for complaints and provisions

• Cost of sale

Figure 150: Integration of Results Analysis (2)

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TheresultsofResultsAnalysisarethensettledtoFI,CO-PAandPCA.

YoucanalsosettlethefollowingtoFinancialAccounting(FI)andProfitCenter

Accounting (CO-PCA):

• Inventory values

• Reserves for unrealized costs

• Reserves for imminent loss

• Reserves for complaints and provisions

• Thecostsofsaleifyouareusinganunevaluatedsalesorderstockandusing

thecost-of-salesaccountingmethodinFinancialAccounting.

YoucansettlethefollowingwithProfitabilityAnalysis(CO-PA):

• Cost of Sale or Calculated Revenue

• Reserves for imminent loss and complaints

Figure 151: General Approach (1)

Thestartingpointforcalculatingaccrualvaluesisthecalculationofa“percentage

of completion” for the cost object.

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Figure 152: General Approach (2)

Theperiod-basedcostsandrevenuesofthesalearecalculatedfromthepercentage

of completion. If these values are settled to Profitability Analysis, the profit

generatedherewilldifferfromtheprofitgeneratedinFIandPCA.

Figure 153: General Approach (3)

Stockandreservesarecalculatedintermsofthecostsandrevenuedependingon

the constellation of data.

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Figure 154: General Approach (4)

Then,stockandreservesaretransferredtoFIandPCAsothattheprofitgenerated

there is the same as the profit in CO-PA.

Figure 155: Method-Based Results Analysis

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ThesystemcancarryoutResultsAnalysisforcostobjectsautomatically. Which

Results Analysis method you choose depends on your business requirements.

Different business objectives as well as different reporting rules for different

businesstransactionsmeanthatseveralmethodscanbeusedsimultaneously. The

ResultsAnalysismethodcontainstheruleforcalculatingResultsAnalysisdata.

Decision Criteria

• Different legal regulations in different countries determine whether

unrealizedprofitscanorcannotbecapitalized.

• For automatic creation of reserves for unrealized costs or reserves for

imminent losses plan costs are necessary.

• Whenshouldthestockandreservesbecancelled?

Particularly regarding capitalizing unrealized profits, legal regulations and

the applied valuation rules differ widely between different countries, such

as between North America and Germany, but also alone between the HGB

(German Commercial Code) and IAS/IFRS (International Accounting

Standards/InternationalFinancialReportingStandards). Thissituationdemands

differentResultsAnalysismethods,whichcanbetransferredparalleltoFinancial

Accounting (but using different accounts).

• Ifyoudonotwanttocapitalizeunrealizedprofits, useaResultsAnalysis

methodthatcanbeusedtocreateworkinprocess.

• Ifyouwanttocapitalizeunrealizedprofits,useaResultsAnalysismethod

that can be used to create stock from which yield (revenue in excess of

billings) can be generated.

Some methods of creating work in process and creating revenue in excess of

billingsalsoallowautomaticcreationofreservesforunrealizedcostsorreserves

for imminent losses.

Example: Revenue-Based Method

Figure156: 01: Revenue-basedevaluationmethod

AsexampleofResultsAnalysisworkmethod,twoexampleswillbegivenwhich

usethesamefiguresbuthavedifferentmethodsforgeneratingaccrualvalues:

revenue-based and cost-based methods.

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The revenue-based method derives the percentage of completion (POC) from

the relationship between actual and planned revenue. This means that actual

revenueisassessedperiod-basedcorrectly. Profit-relevantcostsarecalculatedby

multiplyingplannedcostsbythepercentageofcompletion(POC):(C(pa)=C(p)x

R(a)/R(p)). Thecorrespondingstockandprovisionsaremapped:

• If the actual costs are greater than the costs relevant to profit, the system

creates work in process

• Iftheactualcostsarelessthanthecostsrelevanttoprofit,thesystemcreates

reserves for unrealized costs

Ifyouareusingtherevenue-basedmethodwithprofitrealization,thecalculated

costofsalesiszeroaslongasyouractualrevenuefortheperiodiszero. Thework

inprocessthenequalstheactualcostsoftheperiod.

Thismethodprovidesyouwiththefollowingcapabilities:

• Youcancreatereservesforunrealizedcosts

• Youcancreatereservesforimminentlosses

• You can use milestone billing

• You can report intermediate profits

Figure157: Example: Revenue-BasedResultsAnalysis(1)

Example:

Youhaveplannedrevenueof3,000andcostsof2,000foryoursalesorder.

You have actual costs of 1,000 but no revenue. During Results Analysis, the

system calculates the following data:

Revenue:

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Cost of sales:

Costs to be capitalized in stock (WIP):

No line items are generated for CO-PA by settlement. You then settle the

capitalizedcoststoFIandEC-PCA.Onthebasisofpostingrules(whichmustbe

maintainedinCustomizing),settlementgeneratesthefollowingposting: WIP-

account against inventory change account of 1,000. As the inventory change

accountissettledtotheprofitandlossaccount,actualamountsof1,000inprofit

and1,000inlossesaregeneratedontheprofitandlossaccount. AsinCO-PA,FI

and PCA do not generate any profit.

Figure158: Example: Revenue-BasedResultsAnalysis(2)

You have actual costs of 1,000 and actual revenue of 1,200. During Results

Analysis, thesystemcalculatesthefollowingdata:

Revenue:

Cost of sales:

Costs to be capitalized in stock (WIP):

Settlement settles revenue and cost of sales to CO-PA, which consequently

generates a profit of 400. You then settle the capitalized costs to FI and PCA.

Atsettlement, thefollowingpostingiscreated: WIPagainstinventorychange

account 200. As the inventory change account is settled to the profit and loss

account,actualrevenueof1,200plus200inventorychangeinprofit,andactual

costsof1,000inlossesaregeneratedontheprofitandlossaccount. AsinCO-PA,

FI and PCA generate a profit of 400.

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Figure159: Example: Revenue-BasedResultsAnalysis(3)

You have actual costs of 1,800 and actual revenue of 3,000. During Results

Analysis, thesystemcalculatesthefollowingdata:

Revenue:

Cost of sales:

Reserves for unrealized costs:

Settlement settles revenue and cost of sales to CO-PA, which consequently

generatesaprofitof1,000. YouthensettlethereservestoFIandPCA.Asthe

inventorychangeaccountissettledtotheprofitandlossaccount,actualrevenue

of3,000isindicatedinprofitandactualcostsof1,800plustheinventorychange

of200isindicatedinlossesbytheprofitandlossaccount. AsinCO-PA,FIand

PCA indicate a profit of 1,000.

Example: Cost-Based Method

Figure 160: 03: Cost-Based POC Method

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The cost-based POC method derives the percentage of completion from the

relationshipbetweenactualandplannedcosts. Thismeansthatactualcostsare

assessedperiod-basedcorrectly. ThePOCmethoddiffersfromrevenue-based

ResultsAnalysisparticularlywhenactualcostshavebeenincurred,butnorevenue

hasbeenreceived. Profit-relevantrevenueiscalculatedbymultiplyingtheplanned

revenuebythepercentageofcompletion(POC):(R(pa)=R(p)xC(a)/C(p). The

corresponding stock and reserves are created:

• iftheactualrevenueisgreaterthantheprofit-relevantrevenue,thesystem

creates revenue surplus.

• if the actual revenue is less than the profit-relevant revenue, the system

creates revenue in excess billings.

Figure161: Example: Cost-BasedPOCMethod(1)

Example:

Youhaveplannedrevenueof3,000andcostsof2,000foryoursalesorder.

You have actual costs of 1,000 but no revenue. During Results Analysis, the

system calculates the following data:

• Costsaffectingnetincomeofthesale(costofsale): 1,000

• Revenue affecting net income: 1,500

• Revenue in excess of billings: 1,500

Settlement settles revenue and cost of sales to CO-PA, which consequently

generatesaprofitof500. YouthensettlethecapitalizedcoststoFIandEC-PCA.

On the basis of posting rules (which must be maintained in Customizing),

settlementgeneratesthefollowingposting: inventoryaccountagainstinventory

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changeaccount1,500. Astheinventorychangeaccountissettledtotheprofitand

lossaccount,actualamountsof1,500inprofitand1,000inlossesaregenerated

ontheprofitandlossaccount. AsinCO-PA,FIandPCAgenerateaprofitof500.

Althoughnorevenueshavebeenreceived,profithasalreadybeencapitalized.

Figure162: Example: Cost-BasedPOCMethod(2)

You have actual costs of 1,000 and actual revenue of 1,500. During Results

Analysis, thesystemcalculatesthefollowingdata:

Costsaffectingnetincomeofthesale(costofsale):

Revenue affecting net income:

Revenue in excess of billings:

Settlement settles revenue and cost of sales to CO-PA, which consequently

generatesaprofitof500. YouthensettlethecapitalizedcoststoFIandEC-PCA.

On the basis of posting rules (which must be maintained in Customizing),

settlementgeneratesthefollowingposting: inventoryaccountagainstinventory

changeaccount300. Astheinventorychangeaccountissettledtotheprofitand

loss account, actual revenue of 1,200 plus 300 inventory change in profit, and

actualcostsof1,000inlossesaregeneratedontheprofitandlossaccount. Asin

CO-PA, FI and PCA generate a profit of 500.

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