AC605_EN_Col92_FV_Part_A4 (第4页) | ERP软件技术分享

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AC605 Lesson: Valuation

Figure 56: Valuation Using Costing Sheet: Customizing

Baseconditiontypesformthebasisforcalculations. Theysignifythevaluefields

that have already been populated through other means. These condition types

musthaveontheirmasterrecord,aconditioncategoryof“K”,acalculationrule

of “B”, and a condition class of “B”.

Calculationconditiontypesperformcalculationsonthelinesinthecostingsheets

thatrepresentsubtotalsofamounts,suchasbaseamounts. Theseconditiontypes

actually populatethevalue fieldswithvalues. Noticethat theirdefinitionscan

vary.

A calculation condition type is assigned an access sequence here with

correspondingconditionrecords. Theconditionrecordscontainsdeductionsor

additionsor absolutevaluesthat refer tocertaincombinationsof characteristic

values.

For complete information about how to use the condition technique, refer to

pricingdocumentationortakeaclassonpricingortheconditiontechnique.

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Unit3: MasterData AC605

Customizing Monitor Valuation Analysis

Figure 57: Customizing MonitorValuation Analysis

Thevaluefield analysisfunction enablesyou toanalyzealltheflowsofactual

data to Profitability Analysis. You can find inconsistencies by looking at the

individualvaluefields. Thereportshowsyouwhatvalueflowsthevaluefieldis

involvedinandwhatconditiontypesorcostelementsitgetsitsvaluesfrom. In

all, youcananalyzethefollowingactualvalueflows:

• TransferofbillingdocumentsandincomingsalesordersfromSalesOrder

Management.

• DirectpostingsfromFinancialAccountingandoperations.

• Order andprojectsettlement from OverheadCostOrders(CO-OPA),and

the Project System Cost center assessment fromCost Center Accounting

(CO-OM-CCA).

• External data transfer.

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AC605 Lesson: Valuation

Figure 58: Analysis of Valuation

Valuationanalysisisavailabletoyouwhenenteringofplanoractualdata. Notice

that you have the possibility of checking valuation by simulating the entry of

singlelineitems. Youcanspecifydifferent valuationpointsintimeandinthis

way check different valuation strategies.

Toanalyzethevaluationerrorsduringbillingdocumenttransfer,youcanexecute

a simulation of previously transferred billing documents and then analyze the

results of your valuation strategies. For further options for the simulation of

billingdocumenttransfers, refer tothesection, Tools.

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Unit3: MasterData AC605

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AC605 Lesson: Valuation

Exercise 5: Valuation

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Createalinktomaterialcosting,toobtainextensiveinformationaboutthe

keycostofmanufacturingcomponents,suchasmaterialandproductionlabor

• Usecostingsheetstodeterminespecificvalues,suchasthecostofpackaging

materials

Business Example

Your controlling manager wants to ensure that sales and product managers

understandthekeycostcomponentsforthemanufacturedproducts.

Youwanttodeterminetheestimatedcostsforpackingthefinishedproducts. This

is normally 1.50 for each unit.

Note: If youimplementmaterial costinginyour mySAPERP system,

youcantransferextensiveinformationtoCO-PAtocalculateandanalyze

the estimated cost of sales and different contribution margins, such as

the margin after fixed costs, and the margin after all costs. Valuation

signifies the concept of supplementing the performance information

provideddirectlybyatransactionandallowsaccesstoin-depthmaterial

costing information.

Task 1:

In the Customizing settings for CO-PA, display the entries configured under

Costing Keys for Valuation.

Whattypeofcostestimateisassignedtothecostingkey,I10?

Forwhichperioddoesthesystemaccessthematerialcostestimate?

Note: Costingkeyscanbeassignedtoanindividualproduct,amaterial

type,oranycharacteristic,suchasaplant. Thisstepdefinesthelevelat

which the system accesses the material costing information. You can

assign a valuation strategy to determine the transactions valuated. To

allocate theestimated productioncosts, suchas materialsandlabor, to

CO-PAvaluefields,youcanassignthecostcomponentsofamaterial

cost estimate to value fields.

1. DisplaythecostingkeyassignmentforproductP-100. Whichistheassigned

costing key?

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Unit3: MasterData AC605

AtwhichpointofvaluationwillthesystemusethecostingkeyI10forthe

product P-100?

For which costing type does the system use the costing key I10 for the

product P-100?

2. Display the currently released (status FR) standard cost estimate for the

product P-100 in the Product Cost Planning component. Use the costing

variantPPC1. Noticethatthecostinglotsizefortheproductis100.

What isthetotal raw material cost? What isthecost component number

and description?

3. Displaythevaluefieldassignmentsforthecostcomponentstructure01.

Towhichvaluefieldisthe“rawmaterial”costcomponentassigned?

Task 2:

To test your valuation strategy, enter a line item for your customer directly in

CO-PAunderProfitabilityAnalysis→ActualPostings→CreateLineItems. Fill

intheheaderdataasrequired,andenterproductP-100inplant1000intheline

itementryscreen. Aftercarryingoutderivation,enter100piecesintheInvoiced

QuantityfieldwithaRevenueof$100,000. Carryoutvaluation.

Posting Date: Today's date

Record Type: F

Point of Valuation 01

Customer: T-CO05A##

Sales Org.: 1000

Distribution Channel: 10

Company Code: 1000

Product: P-100

Plant: 1000

Invoiced Quantity 100

Revenue: 100,000

1. What isthevalueforMaterial Input? Why?

2. Next,executeavaluationanalysis: Howwasthe“MaterialOverheadCosts”

field filled?

Carry out a valuation analysis:

Extras → Valuation Analysis

Continued on next page

116

Posting Date:	Today's date
Record Type:	F
Point of Valuation	01
Customer:	T-CO05A##
Sales Org.:	1000
Distribution Channel:	10
Company Code:	1000
Product:	P-100
Plant:	1000
Invoiced Quantity	100
Revenue:	100,000

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AC605 Lesson: Valuation

HowwastheMaterialOverheadCostsfieldpopulated?

Select the “Result of Valuation” tab.

Sortaccordingtothetext. Step10forValuationViewI10.

Selectthe“DisplayValueFieldAssignments”tab.

With the costing key I10 that is connected to the costing variant PPC1,

ValuefieldVV250wasconnectedtocostcomponent080incostcomponent

structure 01.

Savethelineitemandwritedownthedocumentnumber.

Task 3:

Thetruecostsforpackagingandaccessoriesarenotknownatthetimeofinvoicing

but are known at the month-end when the packaging materials are posted and

allocatedtothevariouscostcenters. Thesecostsarenotaccruedduringthemonth

inFI, but you want toestimatethemin CO-PAso thatyour plant manager can

alreadyestimatetheprofitabilityofallplantsbeforethemonth-end. Youcanuse

valuationtoconfigurethesystemtocalculatetheestimatedvaluesforpackaging

supplies at the time an invoice is billed.

1. Display thecosting sheet underValuation in Customizing. What basisis

usedto calculateestimatedpackaging(OUPA)?

2. DisplaythedefinitionfortheconditiontypeOUPA.Whichconditiontype

is used?

3. Which overhead type isused for OUPA?

4. Whichratedoesthesystemuseto valuatepackagingforonepieceof the

material P-100 in plant 1000?

Task 4:

1. Toverifythatthecostingsheethasbeenconfiguredcorrectly,enteranother

lineiteminthecosting-basedprofitabilityanalysis. Enteryourcustomerand

allotherrelevantinformation. EnterproductP-100. Enter10forInvoiced

Quantity, 10,000forRevenue, and 8,000in the Cost of GoodsSoldfield.

Carryoutthevaluation. WhatisthevalueforDispatchPackaging?

Task 5:

1. Createapricingreportfortheexistingconditionrecords.

2. Name your list Z#. For #, use the letter of the alphabet that corresponds

to your group number (no.).

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Unit3: MasterData AC605

# A B C D E F G H I K L M N O P R S T

No.1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

Name of List: Z#

Title: Pricingreport group#

Choose Selected fields.

SelectthePLANT fieldandcontinuewithAND.

Select only table 506 (Access to plant)

Continue with “Continue to List Structure”.

ForPositioning,choose: GroupHeaderofthePricingReport.

ForConditionType,choose: ItemLevelofthePricingReport.

ForText,choose: Thekeyfieldandthecorrespondingtextaredisplayed.

Selectthe“Selection”checkbox,butleavethecolumnforrequiredentries

unselected!

Save your pricing report.

Whensaving,createaWorkbenchRequest(Transport&Correction)request

withthenameAC605GR##afterthesystemrequeststhatyoudoso.

Execute your pricing report.

Task 6:

YoucanusetheCustomizingMonitortoanalyzeinonestepalltheconfiguration

settingsyouhavemade. Italsoallowsyoutoevaluatetheexistingsettings,the

use of characteristics, and value fields.

1. Analyze the Customizing settings for the planning data that was entered

manually.

Ifyouhavecreatedasalesplanforthebillingdatamanually,howdoesthe

systemvaluateyourdata,assumingyouareusingtheversion100?

FieldNameorDataType Values

Point of Valuation 03

Plan Version 100

Record Type Billing

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#	A	B	C	D	E	F	G	H	I	K	L	M	N	O	P	R	S	T
No	.1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18

FieldNameorDataType	Values
Point of Valuation	03
Plan Version	100
Record Type	Billing

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AC605 Lesson: Valuation

2. NowtrytoestablishwheretheWWSBUcharacteristicisusedinyourclient.

Whichoriginandtargetfieldsareassignedinthisstep? UsetheCustomizing

Monitor to determine this.

Reports:

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Unit3: MasterData AC605

Solution 5: Valuation

Task 1:

In the Customizing settings for CO-PA, display the entries configured under

Costing Keys for Valuation.

Whattypeofcostestimateisassignedtothecostingkey,I10?

Forwhichperioddoesthesystemaccessthematerialcostestimate?

Note: Costingkeyscanbeassignedtoanindividualproduct,amaterial

type,oranycharacteristic,suchasaplant. Thisstepdefinesthelevelat

which the system accesses the material costing information. You can

assign a valuation strategy to determine the transactions valuated. To

allocatetheestimated production costs, such asmaterialsand labor, to

CO-PAvaluefields,youcanassignthecostcomponentsofamaterial

cost estimate to value fields.

1. DisplaythecostingkeyassignmentforproductP-100. Whichistheassigned

costing key?

AtwhichpointofvaluationwillthesystemusethecostingkeyI10forthe

product P-100?

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AC605 Lesson: Valuation

For which costing type does the system use the costing key I10 for the

product P-100?

a) IntheCustomizingsettingsforCO-PA,displaytheentriesconfigured

under Costing Keys for Valuation.

IMG: Controlling → Profitability Analysis → Master Data →

Valuation → Set Up Valuation Using Material Cost Estimate →

Define Accessto Standard Cost Estimates

WhattypeofcostestimateisassignedtothecostingkeyI10?

Select I10 and Details:

CostingvariantPPC1(standardcostestimate)

Forwhichperioddoesthesystemaccessthematerialcostestimate?

Releasedstandardcostestimatematchinggoodsissuedate.

Note: Costingkeyscanbeassignedtoanindividualproduct,

a material type, or any characteristic, such as a plant. This

step defines the level at which the system accesses the

product-costing information. You can assign a valuation

strategytodeterminethetransactionsvaluated. Toallocatethe

estimated production costs, such as materials and labor, to

CO-PAvaluefields,youcanassignthecostcomponentsofa

material cost estimate to value.

DisplaythecostingkeyassignmentforproductP-100.

Which is the assigned costing key?

IMG: Controlling → Profitability Analysis → Master Data →

Valuation → Set Up Valuation Using Material Cost Estimate →

Assign Costing Key to Products

ProductP-100isassignedtothecostingtypeI10.

AtwhichpointofvaluationdoesthesystemusethecostingkeyI10for

the product P-100?

Forreal-timeactualdatatransfer. Pointofvaluation=1

For which record type does the system use the costing key I10 for

the product P-100?

FortherecordtypeA(incomingsalesorders)andF(billedsales

orders)

2. Display the currently released (status FR) standard cost estimate for the

product P-100 in the Product Cost Planning component. Use the costing

variantPPC1. Noticethatthecostinglotsizefortheproductis100.

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Unit3: MasterData AC605

What isthetotal raw material cost? What isthecost component number

and description?

a) Displaythecurrentlyreleased(statusFR)standardcostestimateforthe

productP-100intheProductCostPlanningcomponent.

Accounting→Controlling→ProductCostControlling→Product

CostPlanning→MaterialCosting→CostEstimatewithQuantity

Structure → Display

FieldNameorDataType Values

Material P-100

Plant 1000

Costing variant PPC1

Costing version 1

Date Default value

Click Find Cost Estimates (binoculars icon) and make sure the

costingstatusisset toFR.Choose Execute.

After you have accessed the product cost estimate, click the Cost

Componenticononthetoolbar. ClicktheCostCompsicon(bottom

right).

What is the total raw material cost? What is the cost component

number and description?

3. Displaythevaluefieldassignmentsforthecostcomponentstructure01.

Towhichvaluefieldisthe“rawmaterial”costcomponentassigned?

a) Next,displaythevaluefieldassignmentsforcostcomponentstructure

01. Towhichvaluefieldisthe“rawmaterial”costcomponentassigned?

IMG: Controlling → Profitability Analysis → Master Data →

Valuation → Set Up Valuation Using Material Cost Estimate →

Assign Value Fields

Use the cost component layout 01.

Costcomponent10(rawmaterials)isassignedtovaluefieldVV150

(material input).

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FieldNameorDataType	Values
Material	P-100
Plant	1000
Costing variant	PPC1
Costing version	1
Date	Default value

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AC605 Lesson: Valuation

Task 2:

To test your valuation strategy, enter a line item for your customer directly in

CO-PAunderProfitabilityAnalysis→ActualPostings→CreateLineItems. Fill

intheheaderdataasrequired,andenterproductP-100inplant1000intheline

itementryscreen. Aftercarryingoutderivation,enter100piecesintheInvoiced

QuantityfieldwithaRevenueof$100,000. Carryoutvaluation.

Posting Date: Today's date

Record Type: F

Point of Valuation 01

Customer: T-CO05A##

Sales Org.: 1000

Distribution Channel: 10

Company Code: 1000

Product: P-100

Plant: 1000

Invoiced Quantity 100

Revenue: 100,000

1. What isthevalueforMaterial Input? Why?

a) Totestyourvaluationstrategy, enter avaluationsimulationforyour

customer directly in CO-PA. Fill in theheader data as required and

entertheproductP-100inplant1000intheentryscreen. Aftercarrying

outderivation,enter100piecesinthe“InvoicedQuantity”fieldwitha

revenueof 100,000. Carry out valuation.

Accounting→Controlling→ProfitabilityAnalysis→ActualPostings

→Create Line Items

FieldNameorDataType Values

Posting Date Today's date

Record Type F

SelectContinue: Tab “Characteristics”

FieldNameorDataType Values

Customer T-CO05A##

Product P-100

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Posting Date:	Today's date
Record Type:	F
Point of Valuation	01
Customer:	T-CO05A##
Sales Org.:	1000
Distribution Channel:	10
Company Code:	1000
Product:	P-100
Plant:	1000
Invoiced Quantity	100
Revenue:	100,000

FieldNameorDataType	Values
Posting Date	Today's date
Record Type	F

FieldNameorDataType	Values
Customer	T-CO05A##
Product	P-100

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Unit3: MasterData AC605

FieldNameorDataType Values

Distribution Channel 10

Plant 1000

SalesOrganization 1000

Company Code 1000

Select the Value Fields tab.

FieldNameorDataType Values

Invoiced Quantity 100

Revenue 100000

Select the Origin Data tab.

FieldNameorDataType Values

Goods Issue Date Today's date

Select Valuation

What isthevalueforMaterialInput? Why?

Comparethiswiththeproductcosting. Thestandardcostestimate

forproductP-100inonlinevaluationwasassignedtoCO-PAvia

thecostingkey. Inaddition,thecostcomponent01isassignedto

the Material Input value field.

2. Next,executeavaluationanalysis: Howwasthe“MaterialOverheadCosts”

field filled?

Carry out a valuation analysis:

Extras → Valuation Analysis

HowwastheMaterialOverheadCostsfieldpopulated?

Select the “Result of Valuation” tab.

Sortaccordingtothetext. Step10forValuationViewI10.

Selectthe“DisplayValueFieldAssignments”tab.

With the costing key I10 that is connected to the costing variant PPC1,

ValuefieldVV250wasconnectedtocostcomponent080incostcomponent

structure 01.

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FieldNameorDataType	Values
Distribution Channel	10
Plant	1000
SalesOrganization	1000
Company Code	1000

FieldNameorDataType	Values
Invoiced Quantity	100
Revenue	100000

FieldNameorDataType	Values
Goods Issue Date	Today's date

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AC605 Lesson: Valuation

Savethelineitemandwritedownthedocumentnumber.

Task 3:

Thetruecostsforpackagingandaccessoriesarenotknownatthetimeofinvoicing

but are known at the month-end when the packaging materials are posted and

allocatedtothevariouscostcenters. Thesecostsarenotaccruedduringthemonth

inFI, but you want toestimatethemin CO-PAso thatyour plant manager can

alreadyestimatetheprofitabilityofallplantsbeforethemonth-end. Youcanuse

valuationtoconfigurethesystemtocalculatetheestimatedvaluesforpackaging

supplies at the time an invoice is billed.

1. Display thecosting sheet underValuation in Customizing. What basisis

usedto calculateestimatedpackaging(OUPA)?

a) Thetruecostsforpackagingandaccessoriesarenotknownatthetime

of invoicing, but are known at the month-end when the packaging

materialsarepostedandallocatedtothevariouscostcenters. These

costsarenotaccruedduringthisperiodinFI,butyouwanttoestimate

theminCO-PAsothatyourplantmanagercanestimatetheprofitability

oftheplantsbeforethemonth-end. Youcanusevaluationtoconfigure

the system to calculate the estimated valuesfor packaging supplies

at the time an invoice is billed.

Displaythecostingsheetunder the“Valuation”settingsintheIMG.

Whatbasisisusedtocalculateoutgoingpackaging(OUPA)?

IMG: Controlling → Profitability Analysis → Master Data →

Valuation → Set Up Conditions and Costing Sheets → Create

Condition Types and Costing Sheets.

FromtheSurcharge/reductionlist, selecttheconditiontypeOUPA

(double click).

The overhead rate is calculated on a quantity basis with the

calculation type..

Select→RecordsforCond. Type. Thequantity-relatedoverhead

rate is 3.00 per piece.

Hint: The quantity field assigned to the valuation strategy

is used automatically.

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Unit3: MasterData AC605

2. DisplaythedefinitionfortheconditiontypeOUPA.Whichconditiontype

is used?

a) DisplaythedefinitionfortheconditiontypeOUPA.Whichcondition

type is used?

IMG: Controlling → Profitability Analysis → Master Data →

Valuation → Set Up Conditions and Costing Sheets → Create

ConditionTypesandCostingSheets. SelectOUPAfromthelistof

“costingsheets”inthetableontheupperleftofthescreen.

TheconditiontypeisSurcharge/reduction.

3. Which overhead type is used for OUPA?

a) Whichoverheadtypeis used for OUPA?

This condition type isquantity-based.

4. Whichratedoesthesystemusetovaluate packaging foronepieceof the

material P-100 in plant 1000?

a) Whichratedoesthesystemusetovaluatepackagingforonepieceof

the material P-100 in plant 1000?

SelectCondRcrds-Accessanddisplaytheconditionrecordforplant

1000.

Execute→ChoosePlant1000 →Display.

Usingthisconditionrecord,thepackagingcosts3perunit.

Task 4:

1. Toverifythatthecostingsheethasbeenconfiguredcorrectly,enteranother

lineiteminthecosting-basedprofitabilityanalysis. Enteryourcustomerand

allotherrelevantinformation. EnterproductP-100. Enter10forInvoiced

Quantity, 10,000 forRevenue, and 8,000in theCostof Goods Soldfield.

Carryoutthevaluation. WhatisthevalueforDispatchPackaging?

a) To verify that the costing sheet has been defined correctly, enter

anotherlineiteminthecosting-basedprofitabilityanalysis. Enteryour

customer and all other relevant information. Enter product P-100.

Enter10fortheInvoicedQuantity,10,000forRevenue,and8,000in

the Cost of Goods Sold field. Carry out the valuation. What is the

value for Dispatch Packaging?

WhatvalueappearsintheDispatch Packagingfield? Arateof30

wascalculated, basedon thecostingsheet.

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AC605 Lesson: Valuation

Task 5:

1. Createapricingreportfortheexistingconditionrecords.

a) SAPMenu→Accounting→Controlling→ProfitabilityAnalysis→

Master Data → Condition Lists

2. Name your list Z#. For #, use the letter of the alphabet that corresponds

to your group number (no.).

# A B C D E F G H I K L M N O P R S T

No.1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

Name of List: Z#

Title: Pricingreport group #

Choose Selected fields.

SelectthePLANT fieldand continuewithAND.

Select only table 506 (Access to plant)

Continuewith “Continueto List Structure”.

ForPositioning,choose: GroupHeaderofthePricingReport.

ForConditionType,choose: ItemLevelofthePricingReport.

ForText,choose: Thekeyfieldandthecorrespondingtextaredisplayed.

Selectthe“Selection”checkbox, butleavethecolumnforrequiredentries

unselected!

Save your pricing report.

Whensaving,createaWorkbenchRequest(Transport&Correction)request

withthenameAC605GR##afterthesystemrequeststhatyoudoso.

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#	A	B	C	D	E	F	G	H	I	K	L	M	N	O	P	R	S	T
No	.1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18

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Unit3: MasterData AC605

Execute your pricing report.

a) Toexecutethepricingreport,chooseProfitabilityAnalysis→Master

Data → Condition Lists → Execute.

Choose your pricing report Z#.

Choose Execute.

Selectthepricingreportforplant1000inthevalidityrangetodayto

the maximum date.

The system display a list of the conditions for outgoing packaging

and outgoing freight.

Youcandisplaythedetailsoftheconditions(spectaclesicon).

Task 6:

YoucanusetheCustomizingMonitortoanalyzeinonestepalltheconfiguration

settingsyouhavemade. Italsoallowsyoutoevaluatetheexistingsettings,the

use of characteristics, and value fields.

1. Analyze the Customizing settings for the planning data that was entered

manually.

Ifyouhavecreatedasalesplanforthebillingdatamanually,howdoesthe

systemvaluateyourdata,assumingyouareusingtheversion100?

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AC605 Lesson: Valuation

FieldNameorDataType Values

Point of Valuation 03

Plan Version 100

Record Type Billing

a) Youcan usetheCustomizingMonitor to analyze inonestep all the

configurationsettingsyouhavemade. Italsoallowsyoutoevaluatethe

existingsettings,theuseofcharacteristics,andvaluefields.

Analyze the Customizing settings for the planning data that was

entered manually.

IMG:Controlling→ProfitabilityAnalysis→Tools→Analysis→

Check Customizing Settings

Choose Overview of Valuation:

Ifyouhavecreatedasalesplanforthebillingdatamanually,howdoes

thesystemvaluateyourdata,assumingyouareusingtheversion100?

FieldNameorDataType Values

Point of Valuation 03

Plan Version 100

Record Type BillingDocument

Execute.

Thesystem first accesses thecostingsheet COPA10, and then the

costingsheetACT001. Itthenlooksforinformationaboutmaterial

costestimatesandfinally,itaccessesauserexit.

2. NowtrytoestablishwheretheWWSBUcharacteristicisusedinyourclient.

Whichoriginandtargetfieldsareassignedinthisstep? UsetheCustomizing

Monitor to determine this.

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129

FieldNameorDataType	Values
Point of Valuation	03
Plan Version	100
Record Type	Billing

FieldNameorDataType	Values
Point of Valuation	03
Plan Version	100
Record Type	BillingDocument

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Unit3: MasterData AC605

Reports:

a) NowtrytoestablishwheretheWWSBUcharacteristicisusedinyour

client. Whichoriginandtargetfieldsareassignedinthisstep? Usethe

Customizing Monitor to determinethis.

IMG:Controlling→ProfitabilityAnalysis→Tools→Analysis→

Check Customizing Settings

Choose Where-Used List.

FieldNameorDataType Values

Characteristic WWSBU

Client Thecurrent client

Choose Execute and then Information System → Reports →

Costing-Based

Reporting: IDES-300, IDES-310–IDES-314

(may vary)

130

FieldNameorDataType	Values
Characteristic	WWSBU
Client	Thecurrent client

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AC605 Lesson: Valuation

Lesson Summary

You should now be able to:

• Understandvaluationusingtheproductcostinformation

• Outlinevaluation using aCO-PAcostingsheet

• UsetheCustomizingMonitortoperformvaluationanalysis

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UnitSummary AC605

Unit Summary

You should now be able to:

• Explain the derivation concepts

• Explain the valuation concepts

• Explain the derivation strategy

• Evaluate derivation techniques

• Understandvaluationusingtheproductcostinformation

• Outlinevaluationusinga CO-PAcostingsheet

• UsetheCustomizingMonitortoperformvaluationanalysis

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AC605 Test Your Knowledge

Test Your Knowledge

1. supplements automatically mapped characteristic

values.

Fillintheblankstocompletethesentence.

2. What all can a valuation strategy contain?

3. supplements the data being passed directly from

transactionsinto CO-PAwithcalculated,retrieved, or otherwiseaccessed

values.

Fillintheblankstocompletethesentence.

4. What is a derivation strategy?

5. A consistsof anumber of different

steps, whichderivedifferent characteristicvalues.

Fillintheblankstocompletethesentence.

6. Characteristicderivationsignifiestheprocesstodeterminethecharacteristic

values for all CO-PA characteristics.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

7. What is a table lookup?

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TestYourKnowledge AC605

8. The system automatically creates a standard derivation strategy for each

operating concern.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

9. Whatis theProduct Costing moduleused for?

10. Thescalebasisdetermineshowthesysteminterpretsthevalueorquantity

scaleforacondition. Thesescalescanbedependentona

or a .

Fillintheblankstocompletethesentence.

11. Identify theactual value flowsthat can beanalyzed using the valuefield

analysis function.

Choosethecorrectanswer(s).

□ A Transfer of billing documents

□ B IncomingsalesordersfromSalesandDistribution

□ C Direct postings from Financial Accounting and Materials

Management

□ D Actual costs

12. Using a , you can determine which cost estimate

shouldbeusedwithwhichvaliditydateforvaluation.

Fillintheblankstocompletethesentence.

13. What do costing sheets consist of?

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AC605 Test Your Knowledge

14. The value field analysis function enables you to analyze all the flows of

actual data to Profitability Analysis.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC605

Answers

1. Derivationsupplementsautomaticallymappedcharacteristicvalues.

Answer: Derivation

2. What all can avaluation strategy contain?

Answer: AvaluationstrategycancontainCO-PAcostingsheets,SDpricing

procedures,productcostingcalls,anduserexitcallsinasequencethatcan

be customized.

3. Valuationsupplementsthedatabeingpasseddirectlyfromtransactionsinto

CO-PAwithcalculated,retrieved,orotherwiseaccessedvalues.

Answer: Valuation

4. What is a derivation strategy?

Answer: Aderivationstrategyisasequenceofsteps,whereeachstepuses

onederivationtechniquetocalculateoneor morevaluesfor oneor more

characteristics, respectively.

5. Aderivationstrategyconsistsofanumberofdifferentsteps,whichderive

different characteristic values.

Answer: derivation strategy

6. Characteristicderivationsignifiestheprocesstodeterminethecharacteristic

values for all CO-PA characteristics.

Answer: True

Characteristic derivationsignifies theprocessto determinecharacteristic

values for all CO-PA characteristics.

7. What is a table lookup?

Answer: AtablelookupisaderivationtechniquethatisutilizedbyCO-PA

toaccessthecharacteristicvaluesfromSAPmasterdatatables.

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AC605 Test Your Knowledge

8. The system automatically createsa standard derivation strategy for each

operating concern.

Answer: True

The system automatically createsa standard derivation strategy for each

operating concern. This strategy contains the derivation steps for all the

dependenciesthatarealreadyknownbetweencharacteristics. Youcanthen

changethisstrategytomeetyourorganization'srequirements.

9. What isthe Product Costingmoduleused for?

Answer: TheProductCostControlling(CO-PC)moduleisusedtogenerate

the product cost estimates for materials.

10. Thescalebasisdetermineshowthesysteminterpretsthevalueorquantity

scale for a condition. These scales can be dependent on a quantity or a

currency amount.

Answer: quantity, currency amount

11. Identify the actual value flowsthat can be analyzedusing thevaluefield

analysis function.

Answer: A, B, C

The valuefield analysisfunction enables you to analyze the actual value

flows, such as transfer of billing documents, incoming salesorders from

Sales and Distribution, direct postings from Financial Accounting and

MaterialsManagement, andexternal datatransfer.

12. Usingacostingkey,youcandeterminewhichcostestimateshouldbeused

with which validity date for valuation.

Answer: costing key

13. What do costing sheets consist of?

Answer: Costing sheets consist of a sequence of user-defined condition

types,eachofwhichaccessesavalueorperformsspecificcalculations,as

dictated bythedefinitionsof theconditiontypes.

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TestYourKnowledge AC605

14. The value field analysis function enables you to analyze all the flows of

actual data to Profitability Analysis.

Answer: True

The value field analysis function enables you to analyze all the flows of

actualdatatoProfitabilityAnalysis. Youcanfindinconsistenciesbylooking

at individual value fields.

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Unit 4

Actual Data

Unit Overview

This unit explains the flow of actual data. It explains condition types and the

transferandallocationofcosts. Inaddition,itprovidesanoverviewofsettlement

orders and discusses direct and automatic posting, variance calculation, and

schedule manager.

Unit Objectives

After completing thisunit, you will beableto:

• Explain the flow of actual data in CO-PA

• List the sources of value fields

• UnderstandthedataflowfromsalesordermanagementtoCO-PA

• Outline the concept of a condition type

• Explain the transfer and allocation of costs

• Explain the settlement of orders

• Explain direct postings

• Make automatic posting to CO-PA

• Explain variance calculation

• Work with the schedule manager

Unit Contents

Lesson: Flow of Actual Data...................................................141

Lesson: Integration with Sales Order Management........................146

Exercise 6: Sales Order Processing.....................................159

Exercise 7: Value Flows between Sales Order Management and

CO-PA........................................................................167

Lesson: Transfer of Overhead ................................................172

Exercise 8: Cost Center Assessment....................................181

Exercise 9: Internal Orders................................................187

Exercise 10: Activity Allocation...........................................195

Lesson: Direct Postings........................................................202

Exercise 11: Direct Postings from Financial Accounting..............205

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Unit4: ActualData AC605

Exercise 12: Direct Account Assignment from Materials

Management ................................................................209

Lesson: Value Flow from Cost Object CO...................................213

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AC605 Lesson: Flow of Actual Data

Lesson: Flow of Actual Data

Lesson Overview

Thislessonshouldprovideyouwithanunderstandingofthevalueflowsinthe

Profitability Analysis. Furthermore, you will become familiar with the steps

requiredtopreparetheProfitabilityAnalysisforactualvalueflows.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Explain the flow of actual data in CO-PA

• List the sources of value fields

Business Example

Themanagementofyourcompanywantstoimplementaprofitabilityaccounting

applicationintheSAPsystem. Asamemberoftheprojectteam,youaresupposed

toadviseonthequestionofwhethertoimplementCO-PAorEC-PCAintheSAP

system. Youthenwillberesponsibletoimplementtheselectedapplications.

Yourcorporatecontrollerasksyoutoexplainthedifferencesintheactualvalue

flowsinthecosting-basedandaccount-basedprofitabilityanalysis. YourJapanese

salesmanagerisveryfamiliarwiththesalesorderprocess. Heasksyoutoexplain

atwhatpointdataispostedtoCO-PA.Furthermore,hewantstoknowwhatorder

data are specified in CO-PA.

In order to beable to allocate completely thespending levels for research and

developmentthatarecurrentlycollectedattheproductiongrouplevelviainternal

orders,Mr. Cashtriestofindoutwhethertheinternalorderscanbecalculatedin

CO-PA.Thelogisticsdepartment inyourcompanywouldliketoallocatecosts

acrossthetwomanufacturingplantsandthedistributioncentersinCanada, the

US,andJapan. Theycantracktheservicestheyprovidedatthedivisionleveland

wanttoensurethatLogisticscostsareincludedinthecontributionmarginreports.

Your Marketingdepartmenthasspentanextensiveamountoftimetrainingthe

worldwidesalesforceand product managementon theadvantagesofthenew

'BlueBicycle'productline. Theyhavetrackedtraininghoursandwanttoallocate

coststoall theproductswithinthe“BlueBicycle”product group. Theproduct

managerforTaiwanhasbeeninformedofpriceincreasesforbicycleseatswhich

arepurchasedexternally,andwondershowthatwillaffectcontributionmargins.

Healsowantstoanalyzethecostofproductionvariancesduetothescrapanduse

ofreflectorsforthethreemodelswithinthe‘BlueBicycle’productgroup.

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Unit4: ActualData AC605

Value Flows in Actual: Overview and Results

Figure 59: Flows of Actual Values - Overview

RevenuesanddiscountsaretransferredtoprofitabilitysegmentsinProfitability

AnalysisatthepointofbillinginSalesOrdermanagement. Quantitiessoldare

valuatedatthesametimewiththestandardcostofgoodsmanufacturedaccording

tothecostcomponentsplitfromProductCostControlling(CO-PC).

In Overhead Cost Controlling, primary postings are posted to the objects

in Overhead Cost Controlling and allocated to the cost object by the most

source-related means available. The actual cost of goods manufactured is

also allocated to the cost object, and the cost centers that perform the activity

are credited. From the viewpoint of Profitability Analysis, this leads to under

absorption or over absorption for the cost centers performing the activity and

productionvariancesforthecorrespondingcostobjects,suchasproductionorders.

Production variances: The difference between the actual costs of goods

manufactured and the standard costs determined for cost objects, in this case

productionorders,aredividedintovariancecategoriesandsettledtoprofitability

segments.

OverheadcostsremainingontheOverheadCostControllingobjectsareallocated

to the originating profitability segments.

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AC605 Lesson: Flow of Actual Data

Figure 60: Flow of Actual Values – Results

Themethodofdetermining period operating resultsinProfitabilityAnalysisis

basedontheassumptionthatthesuccessofacompanycanbemeasuredprimarily

on thebasis of its transactions with other companies. Theaim isto supply the

sales,marketing,productmanagement,controlling,andcorporateplanningteams

with decision-support information.

Thissales-orientedapproachinControllingProfitabilityAnalysismeansthatno

contributiontothesuccessoftheorganizationismadeuntilasalestransactionis

completed. Asaresult,theproductssoldaretransferredtoCO-PAinaccordance

withthecostofsalesaccountingmethodandprovidetheinformationaboutthe

sales revenue and sales deductions.

Thisnetrevenueiscomparedwiththecostofsales. Thecostsconsistofthecost

of goods manufactured, products sold, or services rendered in addition to any

production variances known.

To complete your profitability data, you can also assign overhead costs to

profitabilitysegmentsinthecourseofyourperiod-endclosingactivities.

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Unit4: ActualData AC605

Sources of Value Fields

Figure 61: Sources of Value Fields

Thevaluefieldsinthecosting-basedCO-PAcontaintheamountsandquantities

thatyouwanttoreporton. Theyrepresentthefinestlevelofdetailatwhichcosts

andrevenuesarebrokendown. OneofthemostimportanttasksinCustomizing

forthecosting-basedCO-PAistoassignyourcostsandrevenuestotherequired

value fields. This enables you to calculate the contribution margins that your

organization requiresin theInformation System.

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AC605 Lesson: Flow of Actual Data

Lesson Summary

You should now be able to:

• Explain the flow of actual data in CO-PA

• List the sources of value fields

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Unit4: ActualData AC605

Lesson: Integration with Sales Order Management

Lesson Overview

In this lesson you will become familiar with the data flow from sales order

managementintoCO-PA.Inaddition,theconditiontypewillbeexplained.

Lesson Objectives

After completingthislesson, you will beable to:

• UnderstandthedataflowfromsalesordermanagementtoCO-PA

• Outline the concept of a condition type

Business Example

The management of your company would like to implement a profitability

accountingapplicationintheSAPsystem. Asamemberofyourtheprojectteam,

youaresupposedtoadviseonthequestionof whether toimplementCO-PAor

EC-PCAintheSAPsystem. Youthenwillberesponsibleforimplementingthe

selected applications.

Yourcorporatecontrollerasksyoutoexplainthedifferencesintheactualvalue

flows in the costing-based and account-based Profitability Analysis. Your

Japanesesalesmanagerisveryfamiliarwiththesalesorderprocess. Heasksyou

to explain at what point data is posted to CO-PA. He also would like to know

which sales order data is posted in CO-PA.

TofullyallocateResearchandDevelopmentcostswhicharecurrentlycollected

attheproductgrouplevelusingCOinternalorders,Mr. Cashinquireswhether

internal orderscanbe settledto CO-PA. To do this, you must explain the flow

of actual values into CO-PA and demonstrate the value flow differences in

costing-based and account-based CO-PA. Furthermore, you must explain the

data flow from sales order management.

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AC605 Lesson: Integration with Sales Order Management

Data Flow from Sales Order Management to CO-PA

Figure62: DifferencesintheDataTransferfromSalesOrderManagement

TheinterfacewiththeSalesOrderManagementplaysacentralroleinProfitability

Analysis. In particular, note the differences when data is transferred to

costing-basedandaccount-basedControllingProfitabilityAnalysis(CO-PA).

Themainpurposeofcosting-basedCO-PAistoprovidesalesmanagementwitha

toolforanalyzingtheexpectedresultsgeneratedbysalestransactions. Itsmain

feature is the use of value fields and the automatic calculation of anticipated

or accrual data (valuation). The advantage of this method is that the data is

up-to-the-minute.

Account-basedCO-PAenablesyoutoreconcilecost andFinancial Accounting

atanytimeattheaccountlevel. Incontrasttocosting-basedCO-PA,thesystem

stores values in cost and revenue elements, which form the common account

structureforalltheFinancialsapplications. Allthecostsandrevenuesareposted

toaccount-basedCO-PAsimultaneouslyandusingthesamevaluationapproach

as Financial Accounting. The main difference here is that the cost of sales is

transferredatthepointofgoodsissueandnottogetherwiththerevenues.

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