Actual Costing with SAP Material Ledger

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作者 Vanda Reis 2012年出版 分类:sap 2822

Actual Costing with SAP Material Ledger 英文原版,官方出品,必属精品。

Contents

Acknowledgments ..................................................................................... 15

1 Introduction .............................................................................. 17

1.1 Structure of this Book .................................................................. 18

1.1.1 Part I: Basic Information on the Material Ledger and

Product Costing ............................................................. 18

1.1.2 Part II: Material Ledger Transaction Data ....................... 19

1.1.3 Part III: Material Ledger Advanced Topics ...................... 19

1.1.4 Appendices .................................................................... 20

1.2 Looking Ahead ............................................................................ 20

Part I Introduction to the Material Ledger

2 Introduction to the Material Ledger ......................................... 23

2.1 Price Control and Inventory Valuation .......................................... 24

2.1.1 Price Control as Standard Price ...................................... 25

2.1.2 Price Control as Moving Average Price (MAP) ................ 28

2.1.3 Moving Average Price versus Standard Price ................. 36

2.2 Material Ledger Concepts/Usage .................................................. 39

2.2.1 Multiple Currencies ....................................................... 40

2.2.2 Multiple Valuations ....................................................... 42

2.2.3 Actual Costing Calculation ............................................. 43

2.3 Material Price Determination Control .......................................... 44

2.4 Material Price Analysis, Categories, and Process Categories .......... 46

2.4.1 Process Categories ......................................................... 49

2.5 Procurement/Consumption Alternatives and the

Controlling Level .......................................................................... 50

2.5.1 Procurement and Consumption Alternatives .................. 50

2.5.2 Controlling Level .......................................................... 52

2.6 Summary ..................................................................................... 53

3 Product Cost Planning ............................................................... 55

3.1 Business Case ............................................................................... 56

3.2 Master Data ................................................................................. 57

3.2.1 Cost Center .................................................................... 57

3.2.2 Activity Types ................................................................ 59

3.2.3 Materials and Bill of Materials ....................................... 62

3.2.4 Routings ........................................................................ 64

3.2.5 Work Center ................................................................. 65

3.3 Activity Types and Planning Prices ............................................... 66

3.4 Selected Configuration for Product Cost Planning ........................ 69

3.4.1 Cost Component Split .................................................... 69

3.4.2 Activate Cost Component Split in Controlling

Area Currency ................................................................ 71

3.5 Standard Costing ......................................................................... 72

3.6 Summary ..................................................................................... 84

4 Material Ledger Basic Configuration and Startup .................... 85

4.1 Multiple Currencies Configuration ................................................ 86

4.1.1 Activate Valuation Areas for the Material Ledger ........... 86

4.1.2 Assign Currency Types to Material Ledger Type .............. 88

4.1.3 Assign Material Ledger Types to Valuation Area ............. 93

4.2 Actual Costing Configuration ....................................................... 94

4.2.1 Activate Actual Cost ...................................................... 94

4.2.2 Activate Actual Cost Component Split ........................... 97

4.3 Material Ledger Startup ............................................................... 98

4.3.1 Before You Run the Startup Program .............................. 99

4.3.2 Running the Material Ledger Startup Program ............... 100

4.4 Reconciliation of the Material Ledger Currencies ......................... 102

4.5 Price Determination Control ........................................................ 104

4.6 Material Master Data with Material Ledger .................................. 106

4.7 Summary ..................................................................................... 107

5 Other Material Ledger Related Configurations ........................ 109

5.1 Account Determination: Basic Configuration ................................ 109

5.1.1 Price Differences (PRD) ................................................. 112

5.1.2 Exchange Rate Differences for Open Items (KDM) ......... 114

5.1.3 Expenditure/Income from Transfer Posting (AUM) .......... 115

5.1.4 Revenue/Expense from Revaluation (UMB) .................... 115

5.1.5 Price Differences for Material Ledger (PRY) .................. 117

5.1.6 Price Differences from Lower Levels (PRV) ..................... 118

5.1.7 Exchange Rate Differences from Lower Level (KDV) ....... 119

5.1.8 Stock Posting (BSX) ........................................................ 120

5.1.9 Accruals and Deferrals Accounts in the Material

Ledger (LKW) ................................................................ 121

5.1.10 Cost Center Crediting from Activities (GBB-AUI) ............ 122

5.1.11 Revaluation of Other Consumption (COC) ...................... 123

5.2 Account Determination: WIP Revaluation .................................... 124

5.2.1 WIP from Price Differences—Material (WPM) ................ 124

5.2.2 WIP from Price Differences—Int. Acty (WPA) ................ 125

5.2.3 Price Diff. from WIP Written Off from Materials (PRM) .... 126

5.2.4 Price Differences from WIP Written Off from Activity

Types (PRA) ................................................................... 126

5.2.5 Recap ............................................................................ 127

5.3 Exchange Rate Differences ........................................................... 127

5.4 Summary ..................................................................................... 129

Part II Material Ledger Basic Functions

6 Purchasing Processes and Variances ......................................... 133

6.1 External Procurement and Purchase Price Variances ..................... 134

6.1.1 Creating a Purchase Order ............................................. 135

6.1.2 Receiving Goods from a Purchase Order ........................ 137

6.1.3 Receiving the Invoice for a Purchase Order .................... 146

6.2 External Procurement and Exchange Rate Variances ..................... 148

6.2.1 Exchange Rates in the Moment of the PO ...................... 148

6.2.2 Creating a Purchase Order for a Foreign Vendor ............. 149

6.2.3 Receiving Goods from a Foreign Vendor ........................ 151

6.2.4 Exchange Rates for Invoice Receipt ................................ 153

6.2.5 Invoice Receipt in Foreign Currency ............................... 153

6.3 Changing the Controlling Level .................................................... 157

6.3.1 Changing the Controlling Level for an Individual

Material ......................................................................... 157

6.3.2 Change the Controlling Level: Mass Processing .............. 160

6.4 Summary ..................................................................................... 161

7 Manufacturing and Overhead Variances .................................. 163

7.1 Manufacturing Order and Preliminary Costing .............................. 164

7.1.1 Creating Production Orders ........................................... 164

7.2 Simultaneous Costing .................................................................. 170

7.2.1 Production Order Confirmation (BC30020) .................... 170

7.2.2 Goods Issue to the Production Order (BC30020) ........... 172

7.2.3 Goods Receipt from Production Order (BC30020) .......... 174

7.2.4 Production Order Actual Costs (BC30020) ..................... 176

7.2.5 Production Order Confirmation (BC90010) .................... 178

7.2.6 Goods Issue to the Production Order (BC90010) ........... 179

7.2.7 Goods Receipt from Production Order (BC90010) .......... 181

7.2.8 Production Order Actual Costs (BC90010) ..................... 183

7.3 Plant-to-Plant Material Transfers .................................................. 184

7.4 Period-End Processing ................................................................. 187

7.4.1 Entering Actual Activity Type Prices ............................... 187

7.4.2 WIP Calculation (Determination of the Work in

Process) ......................................................................... 189

7.4.3 Variance Calculation ...................................................... 191

7.4.4 Settlement ..................................................................... 193

7.5 Summary ..................................................................................... 197

8 Periodic Actual Costing ............................................................. 199

8.1 Creating a Costing Cockpit Run .................................................... 200

8.2 Material Selection ........................................................................ 203

8.3 Determine Sequence .................................................................... 205

8.4 Single-Level Price Determination ................................................. 207

8.4.1 Allowing Material Price Determination .......................... 208

8.4.2 Single-Level Price Determination Parameters ................. 210

8.4.3 Single-Level Price Determination Execution ................... 214

8.4.4 Single-Level Variances Absorption ................................. 214

8.4.5 Periodic Unit Price (After Single-Level Price

Determination) .............................................................. 219

8.5 Multilevel Price Determination .................................................... 221

8.5.1 MultiLevel Price Determination Parameters ................... 222

8.5.2 Multilevel Price Determination Execution ...................... 229

8.5.3 Multilevel Variances Absorption .................................... 231

8.5.4 Periodic Unit Price after Multilevel Price Determination .... 239

8.6 Post Closing ................................................................................. 241

8.6.1 Allowing Closing Entries ............................................... 242

8.6.2 Post-Closing Parameters ................................................. 243

8.6.3 Post-Closing Execution ................................................... 245

8.6.4 Accounting Documents after Post Closing ...................... 246

8.6.5 Material Master after Post Closing ................................. 254

8.7 Mark Material Prices .................................................................... 255

8.7.1 Mark Material Prices Parameters .................................... 256

8.7.2 Release Material Prices ................................................. 257

8.8 Summary ..................................................................................... 259

9 Actual Costing Revaluations .................................................... 261

9.1 Revaluation of Consumption ........................................................ 262

9.1.1 Revaluation of Consumption Configuration .................... 262

9.1.2 Sales Process and Material Ledger Postings .................... 264

9.1.3 Period Closing ................................................................ 268

9.1.4 Review .......................................................................... 273

9.2 Revaluation of Work in Process .................................................... 274

9.2.1 WIP Revaluation Configuration ...................................... 275

9.2.2 Work in Process Scenario .............................................. 275

9.2.3 WIP Calculation and Revaluation at Actual Costs

(Closing Period 02) ........................................................ 279

9.2.4 WIP Reversion with Actual Costs (Closing Period 03) ..... 291

9.2.5 Closing—Period 03 ........................................................ 291

9.2.6 WIP Revaluation Reports ............................................... 298

9.3 Summary ..................................................................................... 304

10 Material Ledger Actual Costs and Value Flow Reports ............. 305

10.1 Actual Cost Component Split ....................................................... 306

10.2 Valuated Actual Quantity Structure .............................................. 308

10.3 Actual Bill of Material .................................................................. 312

10.4 Value Flow Monitor ..................................................................... 314

10.4.1 Value Flow Monitor Selection ........................................ 316

10.4.2 Value Flow Monitor Views ............................................. 319

10.5 Activity Types Value Flow Display ................................................ 325

10.6 Summary ..................................................................................... 327

Part III Material Ledger Advanced Topics

11 Material Ledger: More Functionalities ...................................... 331

11.1 Transferring Actual Costs to CO-PA .............................................. 332

11.1.1 Configuring CO-PA ........................................................ 332

11.1.2 Periodic Valuation in CO-PA .......................................... 338

11.2 Debiting or Crediting Materials .................................................... 342

11.3 Changing Actual Cost Component Split Values ............................. 348

11.4 Distribution of Usage Variances (DUV) ......................................... 351

11.4.1 DUV Configuration ........................................................ 352

11.4.2 DUV Process .................................................................. 359

11.4.3 DUV for Activity Allocation ............................................ 368

11.4.4 DUV Report ................................................................... 371

11.5 Alternative Valuation Run (AVR) .................................................. 372

11.5.1 Creating an AVR for Cumulative Periods ......................... 373

11.5.2 AVR Results and Analysis ............................................... 379

11.5.3 AVR Comparison Report ................................................ 382

11.5.4 Transferring the AVR Results to CO-PA .......................... 383

11.6 Summary ..................................................................................... 388

12 Transfer Prices and Multiple Valuation Approaches ................ 389

12.1 Transfer Price Concepts ................................................................ 390

12.2 Multiple Valuation Approach Implementation Scenarios .............. 391

12.2.1 New Implementation ..................................................... 391

12.2.2 Implementing Transfer Pricing in a Live System .............. 391

12.3 Multiple Valuations Configuration ................................................ 393

12.3.1 Creating a Currency and Valuation Profile ..................... 393

12.3.2 Assigning Currency and Valuation Profile to a

Controlling Area ........................................................... 396

12.3.3 Creating Versions for Valuations ..................................... 397

12.3.4 Creating Additional Valuations in Financial Accounting .... 398

12.3.5 Defining Depreciation Areas .......................................... 400

12.3.6 Specifying the Use of Parallel Currencies ....................... 401

12.3.7 Assigning Currency Types to Material Ledger ................ 402

12.4 Profit Center Implementation Configuration ................................ 403

12.4.1 Profit Center Accounting (PCA) Transfer Pricing ............. 403

12.4.2 General Ledger Accounting Transfer Pricing ................... 404

12.5 Automatic Account Determination Configuration ......................... 405

12.5.1 Determining Accounts for Internal Goods Movement .... 405

12.5.2 Determining an Account for Production Variances ......... 407

12.5.3 Determining the Valuation Approach Clearing Account .... 408

12.6 Defining the Transfer Prices Pricing Procedure .............................. 410

12.6.1 Defining Condition Tables .............................................. 410

12.6.2 Defining Access Sequences ........................................... 412

12.6.3 Defining Condition Types ............................................... 413

12.6.4 Defining a Pricing Procedure for Transfer Pricing ............ 415

12.6.5 Defining Transfer Pricing Variants .................................. 417

12.7 Optional Configuration ................................................................ 418

12.7.1 Product Cost Type .......................................................... 418

12.7.2 Product Costing Variant ................................................. 420

12.7.3 Planning Costing Versions .............................................. 422

12.7.4 Maintain Operating Concern to Carry Profit Center

Valuation ....................................................................... 423

12.7.5 Assign the SD Conditions to the Value Fields ................ 424

12.7.6 Assigning Accounts for Internal Goods Movements ........ 425

12.7.7 Activating Profit Center Valuation in COPA .................... 426

12.8 Multiple Valuations Startup Procedure ......................................... 427

12.8.1 Activating Multiple Valuations ....................................... 428

12.8.2 Setting the Valuation Areas as Productive ...................... 429

12.9 Multiple Valuations Process Examples .......................................... 429

12.9.1 Defining the Condition Records .................................... 429

12.9.2 Standard Costing Estimate ............................................. 431

12.9.3 Material Master Prices ................................................... 432

12.10 Summary ..................................................................................... 433

13 IFRS and Multiple Valuation of Cost of Goods

Manufactured ............................................................................ 435

13.1 Introduction to IFRS .................................................................... 436

13.2 Multiple Valuation of Inventory Concept ..................................... 437

13.3 Multiple Valuation of COGM Configuration ................................. 440

13.3.1 Activation of the Business Function FIN_CO_COGM ...... 440

13.3.2 Define Accounting Principles ......................................... 440

13.3.3 Assign Accounting Principle to Ledger Groups ............... 441

13.3.4 Define Currency and Valuation Profile ............................ 442

13.3.5 Assign Currency and Valuation Profile to Controlling

Area and Activation ....................................................... 444

13.3.6 Definition of Additional CO-Version in Controlling ......... 444

13.3.7 Activation of Activity Consumption in Quantity

Structure and Credit of Cost Centers .............................. 446

13.3.8 Transfer Depreciation from Asset Accounting ................. 447

13.3.9 Transfer Closing Entries from the Material Ledger to

Controlling .................................................................... 448

13.3.10 Define Alternative Accounts for Material Ledger

Postings ......................................................................... 450

13.4 Periodic Process for Multiple Valuation of COGM ........................ 451

13.4.1 Transfer of Depreciation to Controlling–Cost Center

Accounting (CO-CCA) .................................................... 452

13.4.2 Price Calculation ............................................................ 454

13.4.3 Calculation of Cost of Goods Manufactured and

Closing Posting .............................................................. 457

13.5 Summary ..................................................................................... 460

14 Actual Costing Cross-Company Code ....................................... 463

14.1 Stock in Transit and Actual Costing Function Prerequisites ........... 464

14.1.1 Business Function LOG_MM_SIT ................................... 464

14.1.2 Creating a New Cost Component for Delta Profit ........... 466

14.1.3 Group Valuation ............................................................ 467

14.1.4 Electronic Data Interchange ........................................... 469

14.2 Stocks in Transit and Purchase Order (GRP) .................................. 470

14.3 Intercompany Profits in the Actual Cost Component Split ............ 472

14.4 Cross-Company Code Stock Transfer Processes in Multilevel

Actual Costing ............................................................................. 473

14.5 Summary ..................................................................................... 475

Appendices ...................................................................................... 477

A Examples in T Accounts ......................................................................... 479

B Material Ledger Data Archiving Objects ................................................ 491

C Bibliography .......................................................................................... 495

D The Author ............................................................................................ 497

Index .......................................................................................................... 499

Service Pages .............................................................................................. I

Legal Notes ................................................................................................. III

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