AC520_EN_Col92_FV_Part_A4 (第9页) | ERP软件技术分享

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Figure163: Example: Cost-BasedPOCMethod(3)

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

Analysis, thesystemcalculatesthefollowingdata:

Costsaffectingnetincomeofthesale(costofsale):

Revenue affecting net income:

Revenue surplus:

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

generatesaprofitof900. YouthensettlethecapitalizedcoststoFIandEC-PCA.

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

settlement generates the following posting: inventory change account against

inventoryaccount300. Astheinventorychangeaccountissettledtotheprofit

andlossaccount,actualrevenueof3,000inprofit,andactualcostsof1,800plus

300inventorychangeinlossesaregeneratedontheprofitandlossaccount. Asin

CO-PA, FI and PCA generate a profit of 900.

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AC520 Lesson: Period-End Closing of the Sales Order

Method without Planned Costs and Partial Billing

Figure164: MethodwithoutPlannedCostsandPartialBilling

“Inventorydeterminationwithoutplannedcostsandpartialbilling”providesa

furtherexample. Ifyouusethismethod,thecalculatedcostofsalesiszeroaslong

asyouractualrevenueiszero. Theworkinprocessisequaltotheactualcosts

during this time.

Iftheactualrevenueisnotzero,thecalculatedcostofsalesisequaltotheactual

costs. Theworkinprocessiscanceledassoonasactualrevenuesarereceived.

Whenyoubill,itisnolongerpossibletoactivateworkinprocess.

ThecostportioninstockiscanceledwhenitachievesstatusTECO.

Hint:

• You cannot create reserves.

• This method is not suitable for milestone billing because such

billingsresultinfinalcancellationofworkinprocess.

• Theconnectionbetweenthecostofsalesandrevenueisasfollows:

– As soon as revenue has been received, the actual costs are

fully considered cost of sales. This means that the cost of

salesisneitherproportionaltotheactualrevenues,aswiththe

revenue-basedmethod,norproportionaltothequantitysold,

aswiththequantity-basedmethod. Thismethodprovidesyou

withthefollowingadvantage: Youdonotrequireplanvalues.

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Customizing for Results Analysis

Figure 165: Method-Based Customizing

Which Results Analysis method you choose depends on your business

requirements. Acompanywillnormallyrundifferenttypesofprocessing–and

thereforeusedifferentmethodsofResultsAnalysis–simultaneously. TheResults

AnalysismethodcontainstheruleforcalculatingResultsAnalysisdata. Youcan

determinehowaccuratelythesystemgeneratesaccrualvaluesinCustomizing.

Simplychooseoneofthe17pre-definedmethodsin“Non-expertmode”. Further

options are available in expert mode.

In make-to-order production, the sales order item goes through several stages,

whicharerepresentedbydifferentstatusesandleadtodifferentresultsinResults

Analysis. Inthestandardsystemtherearethreerelevantsystemstatuses:

• REL (released)

• FNBL (final billing)

• TECO (technically completed)

InCustomizingforSalesOrderControllingunderPeriod-EndClosing→Results

Analysis enter:

• AtwhichstatusResultsAnalysiscanbeperformed

• Atwhichstatustheworkinprocessiscanceled(optional)

• Atwhichstatustheworkinprocessandreservesarecanceled(optional)

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AC520 Lesson: Period-End Closing of the Sales Order

Figure166: WIPandProvisions: AllocationtoCostElements

ResultsAnalysissavestheResultsAnalysisdataforthesalesorderitemunder

secondarycostelements, whichyouassigninCustomizing. Tobeabletopass

the WIP and reserves to Financial Accounting, you must define posting rules

in Customizing so that G/L accounts can be assigned to these secondary cost

elements.

Figure 167: Results Analysis at Line ID level

Whenyouselectthelineidentificationlevel,ResultsAnalysiscalculatesseparate

valuesforeachlineID.Undercertainconditions,thismethodcanresultinone

lineIDshowingworkinprocesswhileanotherlineIDshowsreserves.

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Figure 168: Results Analysis at Totals Level

Ifyouselectvaluationatthetotalslevel,thesystemcalculatesworkinprocess,

reserves for unrealized costs, reserves for complaints and commissions, and

reservesforimminentlossforeachorder. Thesevaluesarethendistributedtoline

IDsaccordingtoamethodofapportionmentspecifiedinthevaluationmethod.

The standard setting for apportionment is:

• CapitalizedCosts/WorkinProcess: CumulativeActualCosts

• Reserves for unrealized costs: difference between planned costs and

cumulative actual costs

• Reserves for costs of complaints and commissions: Difference between

planned costs and cumulative actual costs

• Provisionsforimminentloss: Displayofcreditforinventorywhichcannot

becapitalizedandinventorywiththeoptiontocapitalize.

Ifamethodofapportionmentcannotbeused,thesystemlooksforanalternative

methodofapportionment. Thesystemsearchesinthefollowingorder:

• Apportionmentnumbers(accordingtothenumberdefinedunder“Update

for Results Analysis”)

• Cumulative Actual Costs

• Planned costs

• ApportionmentnumberswithapportionmentnumbersperlineID=1

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AC520 Lesson: Period-End Closing of the Sales Order

Figure169: ApportionmentofWIPBasedonActualCosts

Settlement

Figure 170: Settlement

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Figure 171: Integration of Settlement

TheresultsofResultsAnalysisarethensettledtoFI,CO-PAandPCA.

You can settle the following to Financial Accounting (FI) and Profit Center

Accounting (CO-PCA):

• Inventory Values

• Provisions for Unrealized Costs

• Provisions for Imminent Loss

• ProvisionsforComplaintsandCommissions

• Thecostsofsaleifyouareusinganunevaluatedsalesorderstockandusing

thecost-of-salesaccountingmethodinFinancialAccounting.

YoucansettlethefollowingwithProfitabilityAnalysis(CO-PA):

• Cost of Sale or Calculated Revenue

• Reserves for imminent loss and complaints

DuringsettlementtoProfitabilityAnalysis,thegeneratedlineitemoftheCO-PA

canbevaluatedwiththecostcomponentsplitofthesalesordercostestimateor

withthecostcomponentsplitofastandardcostestimate.

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AC520 Lesson: Period-End Closing of the Sales Order

Figure 172: Maintain Settlement Rule

If CO-PA is active, the settlement rule is automatically generated for the

profitabilitysegmentwhenthesalesorderitemisgenerated.

Figure 173: Settlement Profile

IfCO-PAisinactive,youcanspecifyinthesettlementprofilethatthesalesorder

mustnotbesettled. Ifyoudosettle,apostingtoFIinaccordancewiththeposting

rules will be made.

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Figure174: CustomizingtheAllocationStructure

To use the allocation structure, you must first create cost element groups that

aggregatetheprimaryandsecondarycostelementsusedfordebitpostingstoyour

orders. InCustomizing,youlinkthecostelementgrouptotheallocationstructure

withasettlementassignment. Foreachsettlementassignment,youstipulateby

receivertypewhetherthesettlementwillusetheoriginalpostedcostelementsor

a designated settlement cost element.

You might use settlement cost elements:

• To identify costs allocated from orders to receiver and to describe their

purpose, such as repairs or maintenance

• Toreducedatavolumebyconsolidatingseveraldebitcostelementsunder

one settlement cost element

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AC520 Lesson: Period-End Closing of the Sales Order

Figure 175: PA Transfer Structure

If you want to settle costs and revenue of a sales order item to a profitability

segment,youmustdefineaPAtransferstructure,whichassignscostsandrevenue

to the value fields in Profitability Analysis. The PA transfer structure consists

ofoneormoreitemscalledPAsettlementassignments. WhendefiningthePA

transfer structure, ensure that every debit cost element is represented in the

settlementstructureandcanonlybeassignedtoonesettlementcostelement.

IfyoudonotcarryoutResultsAnalysis,thepostedactualcostsandactualrevenue

ofthesalesorderitemwillbesettledtotheprofitabilitysegment. ThePAtransfer

structuremustcontainallcostelementsunderwhichcostsandrevenuecanbe

posted on the sales order item.

OnceyouhavecarriedoutResultsAnalysis,theResultsAnalysisdata(valuated

actual revenue, cost of sales, and reserves for imminent loss) is settled to the

profitabilitysegment. Inthiscase,thePAtransferstructuremustcontainallResults

AnalysiscostelementsunderwhichdatausedinProfitabilityAnalysisisposted.

Figure176: ValuationusingMaterialCostEstimate

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

InProfitabilityAnalysis(CO-PA),youcanvaluatedocumentsbyreadingthecost

ofgoodsmanufacturedinthematerialcostestimatesfromProductCostPlanning.

You do this by defining costing keys.

Which costing key is used for a particular document can depend on when the

documentisvaluatedinCO-PA,therecordtype, theproductsold, thematerial

typeofthatproduct,oranyothercharacteristicinyouroperatingconcern.

The following steps in Customizing are necessary to set up valuation using

material cost estimates in your system:

• Whenyoumaintaincostingkeys, youdeterminewhichcostestimatesthe

systemshouldreadinProductCostAccountinginordertovaluatethedata

in CO-PA.

• Onceyouhavedonethis,youcanassignthesecostingkeystoaproductor

materialtype. Alternatively, youcanusetheflexibleassignmentfunction

toassigncostingkeystoanycharacteristicsinyouroperatingconcernfor

valuation.

• Youthenneedtousevaluefieldassignmenttodetermineforeachoperating

concernandateachpointofvaluationhowthecostcomponentsinthecost

componentsplitaretobeassignedtothevaluefieldsinCO-PA.Thismust

bedoneforeachrelevantcostcomponentsplit.

Figure177: DefineKeysforAccessingMaterialCostEstimate

ProductCostPlanningisusedtodeterminetheplannedcostofgoodsmanufactured

foraproduct. InProfitabilityAnalysis(CO-PA),youcanusethesematerialcost

estimates to valuate the data in CO-PA. These include cost estimates with and

without quantity structures.

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AC520 Lesson: Period-End Closing of the Sales Order

With this function, you determine which cost estimates from Product Cost

PlanningshouldbeusedtovalueactualorplanningdatainCO-PA.Youdothisby

definingcostingkeys. Acostingkeyisasetofaccessparameterswhichareused

invaluationtodeterminewhichdatainProductCostPlanningshouldberead.

Normallyyouneedatleast2costingkeys. Youuseonecostingkeytovaluate

a make-to-stock process with a standard cost estimate and another to value a

make-to-orderprocesswithasalesordercostestimate.

Figure 178: Assign Value Fields

Thesteps“Assigncostingkeystoproducts”or“Assigncostingkeystomaterial

types”letyouassigncostingkeystoindividualproductsormaterialtypes. The

product-dependent or material-dependent access of material cost estimates in

ProductCostAccountingisnotflexibleenoughforparalleluseofmake-to-stock

and make-to-order scenarios. To meet this or other requirements, you can

determinethecostingkeysusingyourown“strategy”fortheflexibleassignment

of costing keys.

Use this strategy to determine the costing keys, generally using user-defined

assignmenttables. AsincharacteristicderivationinCO-PA,youcanalsowork

with table lookups or your own customer enhancements when setting up the

strategy.

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Youcanusethefollowingmethodstodefineastrategy:

• Table Lookup

A table lookup allows you to access individual data records in any SAP

table. Youcantransferthecontentsofindividualtablefieldstotargetfields

ofthetypeUSERTEMP.TheUSERTEMPfieldsthathavebeenfilledbya

tablelookupcanthenbeusedinasubsequentstrategystepassourcefields

foranassignmentrule. Inourscenariowewilllookuptherequirementtype

ofthesalesorderitemtodeterminetheprocess.

• User-Defined Assignment Tables

Aswiththepre-definedassignmenttablesforproductsandmaterialtypes,

theseuser-definedassignmenttablesletyouassigncostingkeysseparately

for each point of valuation, record type and plan version. We specify an

user-definedassignmenttabletoassigntherequirementtypetoacostingkey.

Figure 179: Assign Value Fields

HereyoucanassignthecomponentsofacostcomponentstructurefromProduct

Cost Controlling to the value fields of your operating concern. Note that you

needtomaintainseparatevaluefieldassignmentsforeachpointofvaluationin

Profitability Analysis (CO-PA).

You can separate cost elements into fixed and variable components before

transferringthemtoCO-PA.Youcanassignasmanycostcomponentasyouwish

(n:1-relationship)tothesamevaluefieldforeachcostestimate. Thevaluesfrom

thesecostcomponentsarethenaddedtogetherinthevaluefield.

Ifyouvaluateusingmultiplematerialcostestimatessimultaneously,thevalues

ofdifferentcostcomponentswithinthesamecostestimateareaggregatedand

then entered in one CO-PA value field.

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AC520 Lesson: Period-End Closing of the Sales Order

However,valuefieldsthatalreadycontaindatafromapreviouscostestimateare

notoverwrittenbyalatercostestimate. Consequently,youshouldassignvalue

fieldsinCustomizingsothatthevaluesofdifferentcostestimatesareenteredin

different sets of value fields.

Youcanassignuptosixdifferentvaluefieldsfromyouroperatingconcerntoeach

costcomponentinthecostcomponentstructure. Theseassignmentsareindicated

bythevaluefieldsenteredinthecolumnsFieldname1throughFieldname6.

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

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AC520 Lesson: Period-End Closing of the Sales Order

Exercise 14: Period-End Closing of the

Sales Order

Exercise Objectives

Aftercompletingthisexercise, 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.

To simulate different phases of the process, you proceed with production and

deliveryoftheorderfromtheprevioussectionandposttheperiod-endclosing

activities(especiallytheResultsAnalysistransaction)morethanonce.

Task:

1. Calculatetheoverheadforthesalesorderitem.

Howwasthecostingsheettransferredintothesalesorderitem?

_______________________________________________________________

2. Atthispoint,adeliveryfor5pieceshasbeencompleted. However,nobilling

documenthasyetbeencreatedforthedelivery. CarryoutResultsAnalysis

usingtherevenue-basedvaluationmethod(ResultsAnalysisversion0)and

usingthecost-basedvaluationmethod(ResultsAnalysisversion1). Analyze

Continued on next page

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

the different results and compare them to the actual/planned comparison

forthesalesorder. Whydidtheresultsofthesetwomethodsdiffer? Save

the results of the Results Analysis.

_______________________________________________________________

Repeatthesameprocedurewiththecost-basedmethod, butthistimeuse

Results Analysis version 1.

_______________________________________________________________

Display the logs to obtain additional information on Results Analysis

calculationandtheconfigurationoftheResultsAnalysiskeySDOR1.

Display the logs to obtain additional information on Results Analysis

calculationandtheconfigurationoftheResultsAnalysiskeySDOR1.

3. Createthebillingdocumentforthepartialdeliveryoffiveitemsfromthe

previous section.

From the document flow, display the billing document and check the

FinancialAccountingdocumentandtheCostAccountingdocument.

4. Now that billing has been completed for the 5 pieces, carry out Results

AnalysisagainusingResultsAnalysisversion0. IsanyWIPremaining?

Have reserves been calculated?

_______________________________________________________________

5. ReturntotheShopFloorControlmenuandcreatethefinalconfirmationfor

yourproductionorderR-F1##. Reporttheremainingfivepieces.

6. Completethedeliveryfortheremaining5pumpsinyoursalesorderitem.

Createthedeliverydocumentandpostthegoodsissue.

Make a note of the delivery number.

___________________________________________________________

7. Create a billing document for the delivery.

From the document flow, display the billing document and check the

FinancialAccountingdocumentandtheCostAccountingdocument.

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AC520 Lesson: Period-End Closing of the Sales Order

8. Calculatetheoverheadforthesalesorderitem.

9. Nowthatbillingiscomplete,executeResultsAnalysisusingversion0. Is

anyWIPremaining? Havereservesbeencalculated?

___________________________________________________________

10. No further costs are expected for the sales order item. In the sales order,

setthestatusofthesalesorderitemtoTechnicallycompleted. Whateffect

should this have on Results Analysis?

___________________________________________________________

11. CarryoutResultsAnalysiswithResultsAnalysisversion0. Checkifthere

arestillreservesforunrealizedcosts. SavetheResultsAnalysisdata.

___________________________________________________________

12. Carryoutsalesordersettlement. Selectdetailedliststodisplaythesettled

amounts. From the display you can select receiver, sender or accounting

documentstoreviewthecorrespondingdata.

13. Gotothemake-to-orderreportsandshowtheorderprofitforthesalesorder.

How large is the sales order balance now?

___________________________________________________________

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Solution 14: Period-End Closing of the

Sales Order

Task:

1. Calculatetheoverheadforthesalesorderitem.

Howwasthecostingsheettransferredintothesalesorderitem?

_______________________________________________________________

a) Menu Path:

Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbySalesOrder→Period-End

Closing→SingleFunctions→Overhead(VA44)

Enter the following data:

Sales document: Your sales order

number(previoussection)

Item: 10

Period: Current period

Fiscal year: Current fiscal year

Backgroundprocessing: Deselect

Test run: Deselect

Detail lists Deselect

Dialog display: Select

Choose: Execute

The costing sheet is assigned to the sales order item through the

requirements class.

2. Atthispoint,adeliveryfor5pieceshasbeencompleted. However,nobilling

documenthasyetbeencreatedforthedelivery. CarryoutResultsAnalysis

usingtherevenue-basedvaluationmethod(ResultsAnalysisversion0)and

usingthecost-basedvaluationmethod(ResultsAnalysisversion1). Analyze

the different results and compare them to the actual/planned comparison

forthesalesorder. Whydidtheresultsofthesetwomethodsdiffer? Save

the results of the Results Analysis.

_______________________________________________________________

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AC520 Lesson: Period-End Closing of the Sales Order

_______________________________________________________________

Repeatthesameprocedurewiththecost-basedmethod, butthistimeuse

Results Analysis version 1.

_______________________________________________________________

Display the logs to obtain additional information on Results Analysis

calculationandtheconfigurationoftheResultsAnalysiskeySDOR1.

Display the logs to obtain additional information on Results Analysis

calculationandtheconfigurationoftheResultsAnalysiskeySDOR1.

a) Menu path:

Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbySalesOrder→Period-End

Closing → Single Functions → Results Analysis → Execute →

Individual Processing (KKA3)

Enter the following data:

Sales order: Your sales order

number

Item: 10

Period: Current period

Fiscal year: Current fiscal year

RA version: 0

Full log: Select

Choose: Execute

Save the results.

InadifferentR/3mode,repeatthesameprocedureforthecost-based

method, usingResultsAnalysisversion1.

The results are different because Results Analysis version 0 is a

revenue-basedmethod,andResultsAnalysisversion1isacost-based

method. Atthispoint,noactualrevenuehasbeenrealizedusingRA

version0,therefore,thepercentageofcompletion(POC)is0%. Allof

theactualcostsfortheproductareconsideredWIP,orstockfromwhich

revenuecanbegenerated. Theoverheadallocationisconsideredcost

ofsales(COS).TheResultsAnalysisversion1isacost-basedmethod.

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Using this basis for determining the POC, the calculated revenue is

determined by multiplying the POC with the planned revenue. All

of the actual costs, which include both product and overhead costs,

are considered COS.

DisplaythelogstoobtainadditionalinformationonResultsAnalysis

calculationandtheconfigurationoftheResultsAnalysiskeySDOR1.

3. Createthebillingdocumentforthepartialdeliveryoffiveitemsfromthe

previous section.

From the document flow, display the billing document and check the

FinancialAccountingdocumentandtheCostAccountingdocument.

a) Menu path:

Logistics→SalesandDistribution→Sales→Order→Subsequent

functions → Billing Document (VF01)

Enter the following data:

Documents Your delivery number

(previous section)

Choose: Save

Fromthedocumentflow,displaythebillingdocumentandcheckthe

FinancialAccountingdocumentandtheCostAccountingdocument.

4. Now that billing has been completed for the 5 pieces, carry out Results

AnalysisagainusingResultsAnalysisversion0. IsanyWIPremaining?

Have reserves been calculated?

_______________________________________________________________

a) Enter the following data:

Sales order: Your sales order

number

Item: 10

Period: Current period

Fiscal year: Current fiscal year

RA version: 0

Full log: Select

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AC520 Lesson: Period-End Closing of the Sales Order

Choose: Execute

Billinghasbeencompletedfor5pieces,whichmeansthatthePOC=

R(a)/R(p). C(c) are then determined. At this point, C(c) = C(a), so

there is no WIP. All actual costs for both the product and overhead

are considered COS.

Reservesforunrealizedcostsarecreatedifthecalculatedcostsexceed

the actual costs. (C(c) - C(a) = C(r)).

5. ReturntotheShopFloorControlmenuandcreatethefinalconfirmationfor

yourproductionorderR-F1##. Reporttheremainingfivepieces.

a) Menu path:

Logistics→Production→ShopFloorControl→Confirmation→

Enter → For Order (CO15)

Enter the following data:

Order: Your production order

number for material

R-F1##

Choose: Enter

SelectFinalConf. andsavetheproductionorderconfirmation.

6. Completethedeliveryfortheremaining5pumpsinyoursalesorderitem.

Createthedeliverydocumentandpostthegoodsissue.

Make a note of the delivery number.

___________________________________________________________

a) Menu path:

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

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

Enter 5 for the pick quantity

Post goods issue with Post goods issue.

Make a note of the delivery number.

___________________________________________________________

7. Create a billing document for the delivery.

From the document flow, display the billing document and check the

FinancialAccountingdocumentandtheCostAccountingdocument.

a) Menu path:

Logistics→SalesandDistribution→Sales→Order→Subsequent

functions → Billing Document (VF01)

Enter the following data:

Documents Your delivery number

Choose: Save

Display the billing document and check the Financial Accounting

documentandtheControllingdocument.

From the Create Billing Document screen, select Billing Document

→Display.

Then select Accounting overview.

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AC520 Lesson: Period-End Closing of the Sales Order

8. Calculatetheoverheadforthesalesorderitem.

a) Menu path:

Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbySalesOrder→Period-End

Closing→SingleFunctions→Overhead(VA44)

Enter the following data:

Sales document: Your sales order

number(previoussection)

Item: 10

Period: Current period

Fiscal year: Current fiscal year

Backgroundprocessing: Deselect

Test run: Deselect

Detail lists Deselect

Dialog display: Select

Choose: Execute

9. Nowthatbillingiscomplete,executeResultsAnalysisusingversion0. Is

anyWIPremaining? Havereservesbeencalculated?

___________________________________________________________

Continued on next page

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

___________________________________________________________

a) Menu path:

Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbySalesOrder→Period-End

Closing → Single Functions → Results Analysis → Execute →

Individual Processing (KKA3)

Enter the following data:

Sales order: Your sales order

number

Item: 10

Period: Current period

Fiscal year: Current fiscal year

RA version: 0

Full log: Select

Choose: Execute

ThereisnoWIPremainingasWIPiscancelledafterfinalbilling. No

furtherdeliveriesareexpected. However,reservesmayremainifactual

costs are less than calculated costs.

10. No further costs are expected for the sales order item. In the sales order,

setthestatusofthesalesorderitemtoTechnicallycompleted. Whateffect

should this have on Results Analysis?

___________________________________________________________

a) Menu path:

Logistics → Sales and Distribution → Sales → Order → Change

(VA02)

Select Enter.

Select the sales item, then

Goto → Item → Status

Select the status icon Change.

Choose the Technically Completed pushbutton and save your sales

order.

11. CarryoutResultsAnalysiswithResultsAnalysisversion0. Checkifthere

arestillreservesforunrealizedcosts. SavetheResultsAnalysisdata.

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AC520 Lesson: Period-End Closing of the Sales Order

___________________________________________________________

a) Menu path:

Accounting → Controlling → Product Cost Controlling → Cost

ObjectControlling→ProductCostbySalesOrder→Period-End

Closing → Single Functions → Results Analysis → Execute →

Individual Processing (KKA3)

Enter the following data:

Sales order: Your sales order

number

Item: 10

Period: Current period

Fiscal year: Current fiscal year

RA version: 0

Full log: Select

Choose: Execute

Save the results of the Results Analysis.

Continued on next page

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Unit5: Make-to-OrderProductionwithControllingbySalesOrder AC520

12. Carryoutsalesordersettlement. Selectdetailedliststodisplaythesettled

amounts. From the display you can select receiver, sender or accounting

documentstoreviewthecorrespondingdata.

a) Menu path:

Accounting→Controlling→CostObjectControlling→Product

CostbySalesOrder→Period-EndClosing→SingleFunctions→

Settlement (VA88)

Enter the following data:

Sales order: Your sales order

number

Item: 10

Period: Current period

Fiscal year: Current fiscal year

Backgroundprocessing: Deselect

Test run: Deselect

Detail lists Select

Choose: Execute

13. Gotothemake-to-orderreportsandshowtheorderprofitforthesalesorder.

How large is the sales order balance now?

___________________________________________________________

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)

Changethelayoutbyaddingtheitem“Profit”asanewcolumn.

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AC520 Lesson: Period-End Closing of the Sales Order

Lesson Summary

You should now be able to:

• 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

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UnitSummary AC520

Unit Summary

You should now 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

• Explainwherethevaluesofthesalesorderaresettled

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Unit 6

Controlling by Sales Order Without

Production (Service) (optional unit)

Unit Overview

Thisunitshowscontrollingbysalesorderinaservicescenariothatworkswithout

logisticalquantitystructuresandisnotintegratedwithproductionlogistics.

Unit Objectives

After completing this unit, you will be able to:

• Explain the quantity and value flows in Controlling by sales order for a

service

• Explain unit costing for sales orders

• Understandwhentouseresource-relatedbilling

• ExplainthenecessarysettingsinCustomizing

• Debitthesalesorderwithdirectactivityallocationsandwithactualcosts

using the time sheet

• Use resource-related billing

• Understand network confirmations

• Understand Execution Services

• ExplaintheResultsAnalysisforthesalesorder

• Describe the settlement of the sales order

• ExplainCustomizingfortherequirementsclass

• Describe Results Analysis methods

• ExplainCustomizingforresource-relatedbilling(DIPprofile)

Unit Contents

Lesson: Master Data and Preliminary Costing..............................339

Exercise 15: Master Data and Preliminary Costing - Service Order.355

Lesson: Simultaneous Costing................................................360

Exercise 16: Simultaneous Costing - Service Order...................369

Lesson: Period-End Closing...................................................378

Exercise 17: Period-End Closing - Service Order......................381

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Unit6: ControllingbySalesOrderWithoutProduction(Service)(optionalunit) AC520

Lesson: Customizing...........................................................391

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AC520 Lesson: Master Data and Preliminary Costing

Lesson: Master Data and Preliminary Costing

Lesson Overview

• Controllingservicesorassemblywithasalesorder

• Resource-related billing

Lesson Objectives

Aftercompletingthislesson, youwillbeableto:

• Explain the quantity and value flows in Controlling by sales order for a

service

• Explain unit costing for sales orders

• Understandwhentouseresource-relatedbilling

• ExplainthenecessarysettingsinCustomizing

Business Example

Acustomerwouldliketoutilizeyourconsultingservicesforafewdays. Asthisis

asimplystructuredservice,youdecidedtouseasalesorderasthecostobject.

Alternative: Acustomerplacesanorderwithyouforaprofessionalinstallationof

newlyacquiredturbines. Asthisisasimpleon-siteassembly,asalesordercould

bethesuitablecostobject. Ifthecustomeralsowantstheturbinesthemselves,

theconception,consulting,andtraining,thetotalpackagewillbemorecomplex.

Asthetasksareprovidedbydifferentdepartmentsofyourcompanybutshould

besubjecttoacommonandconsistentControlling, youwoulduseaprojectin

addition to the sales order.

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Unit6: ControllingbySalesOrderWithoutProduction(Service)(optionalunit) AC520

Master Data

Figure 180: Sales Order

Instandardcases,make-to-orderproductionassumesthatthecustomerplacesan

orderbeforewebecomeactive(firstthesalesprocess,thentheservicecreation

process). WiththeaccountassignmentcategoryinCustomizing,youcandefine

whichcostobjectsyouwanttousefortheaccountassignmentofcostsandany

revenue.

Figure181: Scenarios: MasterDataandCombinations

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AC520 Lesson: Master Data and Preliminary Costing

Inadditiontothesalesorder,othercostobjectsandcombinationsofmultiplecost

objectsareavailableforsales-order-relatedandengineer-to-orderproduction. As

perthegraphicabove,thefollowingoptionsareavailable:

• 1and2representsprocessesofmake-to-orderproduction

– For1,thesalesorderitemservesasthesoleaccountassignmentobject

forcostsandrevenue,whichisusefulwhentheprovidedfunctionsof

thesalesorderitemsufficeforrepresentingtheCostObjectControlling

scenario. Ifthisisnotthecase,suchaswhenBOMsandroutingsare

tobeprocessedoradetailedplanningistotakeplace,additionalcost

objectscanbeaddedtothescenario. Thetypicalaccountassignment

category is “E”.

– For 2, a network was added. The network contributes a logistical

quantity structure (such as internal activities, external activities,

material)thatcanalsobeusedforautomaticplanning(costestimate).

Schedulingandcapacitymonitoringarealsopossible. Thecostscan

beassignedtothesalesorderitemaswellasnetworkoperations. The

networkisgenerallysettledtothesalesorderitem. Revenueisalso

assigned to the sales order item using billing. The typical account

assignment category is “E”.

• 3and4representsprocessesofcustomerprojectproduction.

– For3,aprojectiscreatedinadditiontothesalesorder. Thisisusefulif

typicalabilitiesofheprojectarerequiredintheCostObjectControlling

scenario: suchasbudgeting,availabilitycontrol,PSCashManagement,

EasyCostPlanning, employeeassignment, divisionoftheendeavor

intovarioussubprojectsthatcanrepresentvarioustasks,responsibility

areasandassignments(profitcenter,companycode). Inthisscenario,

theprojectistheleadingobject. Thatmeans, thesalesorderitemis

notcontrolledasacostobjectbutassignedtoabillingelementofthe

project. Costsandrevenueareassignedtoaccountsontheproject. The

typicalaccountassignmentcategoriesare“G”,“D”and“Q”.

– For4,anetworkisautomaticallyimmediatelycreatedusingthesales

order. Aprojectisautomaticallycreatedforthisnetwork(derivedfrom

a standard network and a standard project). This is called assembly

processing. Thisoptionisusefulifyoualreadyknowthatanetwork

andacertainprojectwithacertainstructurewillberequiredwhenthe

salesorderitemiscreated,withouthavingtoconsiderotheralternatives

forprocurementandrepresentation. Thetypicalaccountassignment

categoriesare“D”and“Q”(withKZVBR=P).

TheaccountassignmentcategoryDrequiresyoutouseunvaluatedsalesorder

stock.

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Unit6: ControllingbySalesOrderWithoutProduction(Service)(optionalunit) AC520

Figure182: ProjectControlling: ProjectMaintenancewithProjectBuilder

You can use Project Builder to create or change objects of the project (project

definition, WBS elements, activities, activity elements, PS texts, documents,

milestones,materialcomponents). Youcanworkwithdetailedscreens,lists,or

withgraphics(hierarchygraphics,networkstructuregraphics)(1-4).

Youcanuseoperativeprojectstructures(workbreakdownstructures,networks)or

standardstructures(standardworkbreakdownstructures,standardnetworks)asa

template,inadditiontomanuallycreatingprojectstructures(7).

Youcanincludeworkbreakdownstructures,standardworkbreakdownstructures,

andstandardnetworksinanexistingprojectstructure(5).

Whenyoucreateprojects,youcancopyanoperativeprojectorstandardproject,

includingallsubordinateobjects(WBSelements,activities,PStexts,documents,

milestones, components) (6).

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AC520 Lesson: Master Data and Preliminary Costing

Figure183: WorkBreakdownStructures: Functions

Workbreakdownstructuresarethebasisforfurtherplanningstepsintheproject.

The focus is on the planning, analysis, description, control, and monitoring of

costs, basis dates, and the budget.

Dates, costs, and outgoing payments are often planned with activities that are

assigned to WBS elements.

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Unit6: ControllingbySalesOrderWithoutProduction(Service)(optionalunit) AC520

Figure184: CostProjectI/00##: ProjectStructure

UseoperativeindicatorstosetthepropertiesofaWBSelementandtospecify

whichtaskstheWBSelementtakesonintheprojectexecution.

• ClassifyWBSelementsasplanningelementsonwhichyouwanttomanually

plan costs.

• ClassifyWBSelementsasaccountassignmentelementsonwhichyouwant

to post actual costs.

• Classify WBS elements as billing elements on which you want to post

revenue.

The“Statistical”indicatordetermineswhetheraWBSelementisonlyusedfor

statisticalpurposesorwhetheritcanbedebitedwithrealcosts.

In the example of the graphic above, you can plan up to level 2 of the project

hierarchy. SubordinateWBSelementsstartingwithlevel3arepurelyaccount

assignmentelements. TheWBSelementI/00##-1isalsoabillingelement.

The Sales Order as a Cost Object

Asinglesalesorderisenoughforthepreviousexample.

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AC520 Lesson: Master Data and Preliminary Costing

Figure185: SalesOrderControllingforServices

Thisexampleshowsthecreationofaservicesuchasaconsultationorassembly

carriedoutwiththecustomer. Asthesalesorderitemiscontrolledasacostobject,

thecostsoftheservicearecollecteddirectlyonthesalesorderitem.

Thesalesordercanbebilledandcustomeroractivity-specificorconditionrecords

canbetakenintoaccount. Youcanchoosevariousformsofbilling:

• Starting from a standard price, a sales price is derived using the price

determination schema of the SD.

• Startingfromthecostingresultofthesalesorderorproject,asalespriceis

derivedusingthepricedeterminationschemaoftheSD.

• The sales price is found based on the actual expense in resource-related

billing.

Thefollowingprocessisrepresentedinourexample:

• Costs are charged to the order through goods issues, posting internal

activities, travel expense reporting, etc.

• Resource-relatedbillingisrun. TherevenuesarecalculatedinSDpricing

on the basis of the billed line items.

• ThesalesorderissettledtoProfitabilityAnalysis(CO-PA).

Option: Resource-Related Billing

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Unit6: ControllingbySalesOrderWithoutProduction(Service)(optionalunit) AC520

Figure 186: Resource-Related Billing

Thebillingcanbecarriedoutbasedonplannedrevenue(withorwithoutabilling

plan)orbasedontheactualcostswitharesource-relatedbillingwhichgenerates

so-called “dynamic items” from the cost information (for example, costs for

materialandpersonnel). Beforeabillingrequestiscreated, youwillbeshown

an overview screen containing relevant information that you can modify that

enablesyoutodeterminewhatthebillingrequestshouldlooklike. Yougenerate

thebillingrequestfromthisoverviewscreen. Youcanusethisscreenforexample,

tosimulatepricesorsavetheinformationitself. Thisisalsowhereyoudetermine

whichdatathesystemcopiestothebillingrequestafteryouhavefinishedworking

with the overview screen.

There are two aggregation levels:

Level 1: The system aggregates the data records for the overview screen

into dynamic items.

Level 2: The system generates a billing request using the data from the

dynamicitems. Ifnecessary,thedataisreaggregatedbasedontheassigned

materials. Aggregationdependsonthesettingsintheprofileofthe“dynamic

item processor”.

If you do not want to bill a customer for a dynamic item, you can enter your

reason(forexample, warranty)intheoverviewscreenfordynamicitemsasan

apportionmentreason. Thereasonwillonlybeusedforinternalpurposessuch

as calculating profits.

Youfollowthesameprocedureasabovewhencreatingaquotationfromaservice

order.

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