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Results Analysis Key

Results Analysis Key

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Published by Ashutosh Maurya

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Published by: Ashutosh Maurya on Sep 15, 2012
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Results Analysis Key
Key that defines the valuation of the order during period-end closing.
Use
How the 
 is used depends on the nature of the order.
 
For orders with revenue ( 
,and 
), the results analysis key determines how
 is carried out.Results analysis is recommended in the following situations:
o
 
When you are using a 
 or  
 and you want to valuatethe inventories at the end of the period
o
 
When you are using a 
 or  
 and want to valuate goods thathave been delivered but not yet invoiced, or when you want to create reserves automatically
 
For orders without reference to a 
 or  
,the results analysis key determines how the 
 is calculated.The production type can be make-to-stock or mass production on the basis of sales orders. The work in process iscalculated at the level of the 
,or  
. 
 
For  
,the results analysis key determines how the system calculates the values to becapitalized.
Examples
For orders with revenue, costs may be incurred before any revenue is received. If you are using a nonvaluated sales order stock, results analysis enables you to report the costs as work in process. After the first revenue has been posted, you cancalculate the 
.If the calculated cost of sales is greater than the actual costs incurred to date, the system creates
 in the amount of the difference.No revenue is posted in CO for orders without reference to a sales order item. Each goods receipt for these orders is valuated.The 
 for these orders can be calculated with two different methods:
 
Work in process at actual costsThe actual costs for production orders and process orders for which no delivery has taken place are reported as work inprocess. After a partial delivery, the difference between the debit of the order with actual costs and the credit of theorder from goods receipts is reported as work in process. When the order is complete, this work in process is canceled.The difference between the debit and credit of the order is then interpreted by the system as a variance.In 
,the work in process is usually valuated at actual costs. A requirement for the valuation of work in process at actual costs is that the default rule
PP1
(full settlement) must bespecified in the order.
 
Work in process at target costs A confirmation is made for each operation or at certain reporting points. The system uses the confirmations todetermine the quantity of work in process. This quantity is valuated using the strategy sequence specified in the
valuation variant for work in process and scrap
.In 
,the work in process is always valuated at target costs. A requirement for the valuation of work in process at target costs is that the default rule
PP2
(periodic settlement) mustbe specified in the order.See also: 
 
Dependencies
The control parameters for results analysis, for the calculation of work in process, and for the calculation of the values to becapitalized are selected through the results analysis key in the order and a 
.If you have not specified aresults analysis key in the order, the order will not be included in the calculation of work in process during period-end closing.The control parameters for the valuation of work in process in Product Cost by Period are defined in Customizing for 
Product Cost by Period 
.See also: 
Definition: results analysis key
Product Cost Controlling (CO-PC) 
 A key specifying that the object is to be selected during results analysis or when work in process is calculated. A number of valuation control parameters are linked to this key.
 
whether results analysis is revenue-based, quantity-based or manual
 
on which basis (planned or actual data) results analysis is carried out
 
how profits are realized
 
whether the inventory, reserves and cost of sales are to be split
Return ->Definition: results_analysis_key
Definition: internal order
Controlling (CO) 
 An instrument used to monitor costs and, in some instances, the revenues of an organization.Internal orders can be used for the following purposes:
 
Monitoring the costs of short-term jobs
 
Monitoring the costs and revenues of a specific service
 
Ongoing cost controlInternal orders are divided into the following categories:
 
Overhead orders - For short-term monitoring of the indirect costs arising from jobs. They can also be used for continuous monitoring of subareas of indirect costs. Overhead orders can collect plan and actual costs independently of organizational cost center structures and business processes, enabling continous cost control in the enterprise.
 
Investment orders - Monitor investment costs that can be capitalized and settled to fixed assets.
 
 Accrual orders - Monitor period-based accrual between expenses posted in Financial Accounting and accrual costs inControlling.
 
 
Orders with revenues - Monitor the costs and revenues arising from activities for partners outside the organization, or from activities not belonging to the core business of the organization.
Return ->Definition: internal_order
Definition: results analysis
Product Cost Controlling (CO-PC) 
 A periodic valuation of long-term orders and projects.Results analysis valuates the relationship between the costs and a measure of the order's progress toward completion, such asthe revenue or the quantity produced.
Example
:If the measure of an order's progress is the actual revenue, the cost of sales appropriate for that revenue is calculated. Therevenue, cost of sales, and reserves for imminent loss (if calculated) represent the profit on the order for the period, and aresettled to Profitability Analysis.The calculated cost of sales is compared to the actual costs, and either work in process or reserves for unrealized costs arecreated for the difference. Postings are made for these values in Financial Accounting.
Definition: nonvaluated sales order stock
Product Cost Controlling (CO-PC) 
 An inventory for processing a sales order.The value of this inventory is determined by results analysis at the end of the period.
Return ->Definition: nonvaluated_sales_order_stock
Definition: cost of sales
Controlling (CO) 
The cost of goods manufactured for the products sold.The cost of goods sold can be compared against the sales revenues.The cost of goods sold does not contain costs for finished or semifinished products still in the inventory.Typically, the cost of goods sold is calculated at the point of goods issue. In contrast to the period accounting method, theposting is made to an account "Cost of goods sold" and not to "Change in stock." This can be defined in Customizing for goodsissues.
Return ->Definition: cost_of_sales
Definition: reserves for unrealized costs
Product Cost Controlling (CO-PC) 
The reserves for unrealized costs can be created in Cost Object Controlling at the following times:

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