047三星集团SAP实施项目全套资料系统配置管理会计CO生产成本计划Product cost planning.docx

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047三星集团SAP实施项目全套资料系统配置管理会计CO生产成本计划Product cost planning.docx

047三星集团SAP实施项目全套资料系统配置管理会计CO生产成本计划Productcostplanning

5.ProductCostControlling

5.1ProductCostPlanning

5.1.1.1DefineOriginGroups

●TransactionCode:

OKZ1

1.Overview

Hereyoucancreateorigingroups.Thesegroupsservetofurthersubdividethematerialcosts.Forcontrollingpurposes,materialsassignedtothesamecostelementbyautomaticaccountdeterminationcanbeseperatedintoorigingroups.Youentertheorigingroupinthecostingviewofthematerialmasterrecord.AccountdeterminationassignseachmaterialtoaG/Laccountandthusalsotoaprimarycostelement.

2.SAPMenuPath

Tools->AcceleratedSAP->Customizing->EditProject->SAPReferenceIMG->Controlling->ProductCostControlling->ProductCostPlanning->BasicSettingsforMaterialCosting->DefineOriginGroups

3.Screen

4.ConfigurationDetail

1.Enterthecontrollingarea.

2.ChooseNewentries.

3.Defineyourorigingroupsbyenteringakeyandanappropriatetext.

4.Saveyourentries.

5.Remarks

6.RelevantConfigurations

 

1.1.4DefineCostComponents

●TransactionCode:

OKTZ

1.Overview

Inthisstepyoudefinethestructureofthecostcomponentsforthefollowingcostestimates:

oMaterialcostestimates

oSalesordercostestimatescreatedwiththefunctionsofproduct

costing

oOrderBOMcostestimates

MaterialcostestimatesarecreatedintheProductCostPlanningcomponent.SalesordercostestimatesandorderBOMcostestimatesarecreatedintheProductCostbySalesOrdercomponent.

2.SAPMenuPath

Tools->AcceleratedSAP->Customizing->EditProject->SAPReferenceIMG->Controlling->ProductCostControlling->ProductCostPlanning->BasicSettingsforMaterialCosting->DefineCostComponents

3.Screen

Orgunits>

4.Configurationdetail

AllcostsintheAllcostsintheSAPsystemareassignedtocostelements.Thisassignmentismadeinthefollowingway:

Ifcostsarisefor...thenassignmentismadethrough...Materialsaccountdetermination

NonstockmaterialstheBOMitemInternalactivitiestheactivitytypemasterrecordExternalactivitiesthepurchasinginforecordortheoperationOverheadthecostingsheet

Materialsthatareassignedtothesamecostelementthroughautomaticaccountdeterminationcanbeseparatedforcontrollingpurposesthroughanorigingroupinthecostingviewofthematerialmasterrecord.

Youcancreatecostcomponentsinthefollowingways:

oCostelementfrom,costelementto

Forexample,coststhatareassignedtocostelements400000to410000areassignedtothesamecostcomponent.

oCostelementfrom

Forexample,costsassignedtocostelement400000areassignedtoonecostcomponent,whilecostsassignedtocostelement410000areassignedtoadifferentcostcomponent.

oOrigingroup

Forexample,coststhatareexpectedformaterialsoforigingroupEXTNareassignedtothesamecostcomponent(regardlessofthecostelement).

oCostelementfrom,origingroup

Forexample,costsassignedtocostelement400000andorigingroupEXTNareassignedtothesamecostcomponent.

oCostelementfrom,origingroup,costelementto

Forexample,costsassignedtocostelements400000to410000andthatcomefrommaterialswithorigingroupEXTNareassignedtothesamecostcomponent.Coststhatarewithinthiscostelement

intervalbuthaveadifferentorigingroupareassignedtoadifferentcostcomponent.

oNoentries

IfyouleavetheentriesCostelementfrom,OrigingroupandCostelementtoblank,allcostsinthecostestimatethatwerenotassignedareassignedtothecostcomponentwithablankentry.Forexample,thiscanbeacostcomponentfor"othercosts".

ExampleofAssignmentsofCostElementstoCostComponents

Thecostsintheitemization(suchasmaterialusagecosts,internalactivities,andoverhead)areassignedtocostcomponentsasfollows:

ItemizationCostelementsCostcomponent

MPlant01RAW-1->400000->01materialcosts

MPlant01RAW-2->400000->01materialcosts

MPlant01RAW-3->410000->01materialcosts

ECCenter1ACT-1->610000->02internalactivities

ECCenter1ACT-2->611000->02internalactivities

Gmaterialoverhead->660000->03overhead

Materialaccountdeterminationselectsanaccount(suchas400000,410000)andaprimarycostelementforeachmaterial(itemcategoryM).Thesecostelementsareassignedtocostcomponent01.

Foreachinternalactivity(itemcategoryE)thereisanactivitytypedefinedintheCOmodule.Themasterrecordofthisactivitytypepointstoasecondarycostelement(suchas610000or611000).Thesecostelementsareassignedtocostcomponent02.

Overhead(itemcategoryG)iscalculatedinControllinginacostingsheet.Thecreditkeyinthecostingsheetpointstoasecondarycostelement(suchas660000).Thesecostelementsareassignedtocost

component03.

5.Remarks

AttributesoftheCostComponents

Whendefiningthecostcomponentsyoumustdeterminewhetherthey:

oContainvariablecostsorfullcosts

oContaincostofgoodsmanufactured,salesandadministrationcosts,ornonrelevantcosts

oArerelevantfortheinitialcostsplit

oArerolleduptothenext-highestcostinglevel

-The"Rollup"indicatordetermines,forexample,thatthecostsfortheusageofarawmaterialinasemifinishedproductaredisplayedinthecostestimatesofthehigher-levelsemifinishedproductsandofthefinishedproduct.

-Coststhatareflaggedasthecostofgoodsmanufacturedarenormallyrolledup.

-Coststhatareflaggedassalesandadministrationcostsarenotnormallyrolledup.

Whendefiningthecostcomponentsyoumustspecifywhetherthecostcomponentplaysarollinthecreationofthedifferentpricesthataretransferredintothematerialmasterrecord.Youhavethefollowingoptions:

oStandardprice

Coststhatareflaggedasrelevantforstockvaluationformpartofthestandardpriceiftheresultsofthestandardcostestimatearemarkedandreleased.Thesecostsalsoserveasabasisforthefollowing:

-Thecalculationoftargetcostsinvariancecalculation

-Thevaluationofscrapinvariancecalculation

-Thevaluationofworkinprocessfortheconfirmedyieldfortheoperation(order-relatedproduction,processmanufacturing)oratthereportingpoint(repetitivemanufacturing)

oCommercialprice

Coststhatareflaggedasrelevantforinventoryvaluationforthepurposesofcommerciallawformpartofthecommercialprice.Thispriceiscalculatedinaninventorycostestimateandcanbewrittentothematerialmasterrecord.

oTaxprice

Coststhatareflaggedasrelevantforinventoryvaluationforthepurposesoftaxlawformpartofthetaxprice.Thispriceiscalculatedinaninventorycostestimateandwrittentothematerialmasterrecord.

oTransferpricesurcharge(optional)

Thiscategoryallowsyoutogrouptogetherseveralcostcomponentsofacostcomponentstructure.

oDifferencesbetweenthetransferprices(deltaprofit)

Ifyouusethefunctionsofmultiplevaluationingroupcosting,youcanspecifythatcoststhatarisefromsupplyrelationshipswithothercompanycodesandprofitcentersareupdatedunderthecostcomponent.Youcanspecifythisforonecostcomponentforeachcostcomponentstructure.

6.RelevantConfigurations

 

1.1.5CheckSettings

●TransactionCode:

CKC1

1.Overview

Inthisstepyoucandisplaythesettingsforacostingvariantandforacostcomponentstructuretocheckthesettingsformaterialcosting.

2.SAPMenuPath

Tools->AcceleratedSAP->Customizing->EditProject->SAPReferenceIMG->Controlling->ProductCostControlling->ProductCostPlanning->BasicSettingsforMaterialCosting->CheckSettings

3.Screen

4.Configurationdetail

1.Enterthecostingvariant.

2.ChooseExecute.

5.Remarks

6.RelevantConfigurations

1.2.1DefineCostingVariants

●TransactionCode:

OKKN

1.Overview

CostingvariantsformthelinkbetweentheapplicationandCustomizing,sinceallcostestimatesarecarriedoutandsavedwithreferencetoacostingvariant.

ControlParametersintheCostingVariant.Thecostingvariantcontainsallthecontrolparametersforcosting.

Thecostingvariantforamaterialcostestimatecontainsthefollowingcontrolparameters:

oCostingtype

oValuationvariant

oDatecontrol

oQuantitystructurecontrol

(onlyrelevantforcostestimateswithquantitystructure)

oTransfercontrol(optional)

oReferencevariant(optional)

2.SAPMenuPath

Tools->AcceleratedSAP->Customizing->EditProject->SAPReferenceIMG->Controlling->ProductCostControlling->ProductCostPlanning->DefineCostingVariants

3.Screen

4.Configurationdetail

Decidewhetherthecostingvariantsprovidedinthestandardsystemmeetyourrequirements.

Tocreateanewcostingvariant(suchasforinventorycosting):

1.ChooseNewentries.

2.Enteranalphanumericalkeyandanameforthecostingvariant.

3.Assignthefollowingparameterstothecostingvariant:

-Costingtype

-Valuationvariant

-Datecontrol

-Quantitystructurecontrol(onlyrelevantforcostestimateswithquantitystructure)

-Transfercontrol(optional)

-Referencevariant(optional)

4.InMiscellaneousdefinehowsystemmessagesoncostingareissued

5.InAdditivecostsdefinewhetheradditivecostscanbeenteredandwhethertheseshouldbeincludedinstocktransfer.

6.InQuantitystructuredefinethefollowing:

-Whetherthelotsizeofthehighestassemblyisusedforcostingthematerialcomponentsbelo

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