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Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. Microsoft®, WINDOWS®, NT®, EXCEL®, Word®, PowerPoint® and SQL Server® are registered trademarks of Microsoft Corporation. IBM®, DB2®, OS/2®, DB2/6000®, Parallel Sysplex®, MVS/ESA®, RS/6000®, AIX®, S/390®, AS/400®, OS/390®, and OS/400® are registered trademarks of IBM Corporation. ORACLE® is a registered trademark of ORACLE Corporation. INFORMIX®-OnLine for SAP and INFORMIX® Dynamic ServerTM are registered trademarks of Informix Software Incorporated. UNIX®, X/Open®, OSF/1®, and Motif® are registered trademarks of the Open Group. HTML, DHTML, XML, XHTML are trademarks or registered trademarks of W3C®, World Wide Web Consortium, Massachusetts Institute of Technology. JAVA® is a registered trademark of Sun Microsystems, Inc. JAVASCRIPT® is a registered trademark of Sun Microsystems, Inc., used under license for technology invented and implemented by Netscape. SAP, SAP Logo, R/2, RIVA, R/3, ABAP, SAP ArchiveLink, SAP Business Workflow, WebFlow, SAP EarlyWatch, BAPI, SAPPHIRE, Management Cockpit, mySAP.com Logo and mySAP.com are trademarks or registered trademarks of SAP AG in Germany and in several other countries all over the world. All other products mentioned are trademarks or registered trademarks of their respective companies.

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 ΠΠΠΠThe valuation of materials in the SAP system (raw materials. semi-finished products and finished products) essentially depends on the SULFH FRQWURO that is set for the respective material in the material master. With PRYLQJ DYHUDJH SULFH FRQWURO 9.

 a QHZ PDWHULDO SULFH is calculated after every receipt. If the valuation of goods movements takes place at the VWDQGDUG SULFH 6. The price is an average value calculated from the total inventory value and the total quantity of the material in stock.

Differences between the planned price and the actual prices are not assigned to the material stock in Financial Accounting.. Œ © SAP AG AC530 2-5 . With the use of the moving average price (V). The main difference between both valuation procedures is that the moving average price (V) represents the current delivered price. The standard price is typically the result of a VWDQGDUG FRVW HVWLPDWH for the material. The differences between both of these procedures are further explained through the use of posting examples in the following slides. but are collected on a price difference account. the material stock in Financial Accounting should reflect the actual prices of a material. this price remains FRQVWDQW IRU DW OHDVW RQH SHULRG. while the standard price (S) is based on planned values and does not account for any actual prices.

VVXH .I WKH LQYRLFH UHFHLSW LV IRU  SLHFHV WKH VWRFN FRYHUDJH LV  SLHFHV DOO GLIIHUHQFHV ! VWRFN *5.QYRLFH 5HFHLSW *RRGV 5HFHLSW %HJLQQLQJ .5 $FFRXQW ¢   ¡ 5DZ 0DW &RQVXPSWLRQ £  RN 9HQGRU  ¢ © SAP AG 2001 Œ Œ Œ Œ Œ Œ The example above demonstrates how the material stock value and material price can mirror the actual prices of a material with a YDOXDWLRQ at the PRYLQJ DYHUDJH SULFH 9.QYHQWRU\  3F DW   3F DW   3F DW        6WRFN   ¡ ¢     £ 6WRFN FRYHUDJH .3RVWLQJ ([DPSOH 0RYLQJ $YHUDJH 3ULFH . 3URFHGXUH 6WRFN  3F DW    6WRFN 9DOXH   9 3ULFH   ¡ ¢ £   *RRGV .

00). and the vendor account is updated at LQYRLFH SULFH (400. the *5. During both receipt postings (goods receipt and invoice receipt). With the scenario of invoice receipt after goods receipt. the PRYLQJ DYHUDJH SULFH 9.5 DFFRXQW is charged with the JRRGV UHFHLSW DPRXQW (300.00) as an offsetting entry to the inventory posting during goods receipt The GR/IR clearing account is settled at the purchase price during invoice receipt.

If a JRRGV LVVXH occurs now.00 UNI). more useful if you want your material stock values and material prices to reflect the most up-to-date data. © SAP AG AC530 2-6 . this is valuated with the current moving average price (3.50 to 3.00 to 2. in the material master is adjusted (2.00 UNI). The moving average price (V) is therefore.

00) flows into a SULFH GLIIHUHQFH DFFRXQW Œ © SAP AG AC530 2-7 . For this reason..3RVWLQJ ([DPSOH 0RYLQJ $YHUDJH 3ULFH .VVXH *RRGV 5HFHLSW %HJLQQLQJ . This case of VWRFN VKRUWDJH is illustrated in the posting example above. After a subsequent systeminternal stock coverage check. that invoice value is not reflected in the value of the material issued. an invoice receipt is posted for an externally procured material after a goods issue was entered. the issued material is not valuated at its actual procurement cost.5 $FFRXQW   ¡ 3ULFH GLIIHUHQFH 9HQGRU  £  ¢  £ © SAP AG 2001 Œ Œ In FHUWDLQ FDVHV the PRYLQJ DYHUDJH SULFH (V) in the material master can lead to SULFH GLIIHUHQFH SRVWLQJV The main disadvantage of using the moving average price is that the price used to valuate a material consumption is almost completely dependent on the time at which the goods issue is posted in the system. for example. the price difference of 100.QYRLFH 5HFHLSW *RRGV . If.00).00 is only partially debited to the material (50.QYHQWRU\  3F DW   3F DW   3F DW    ¡ £    VWRFN ¢  :LWK D GHOD\HG LQYRLFH UHFHLSW RI £  3& WKH VWRFN VKRUWDJH LV  3LHFHV § SULFH GLIIHUHQFHV GHVSLWH PRYLQJ DYHUDJH SULFH 5DZ 0DW &RQVXPSWLRQ VWRFN VKRUWDJH          *5. 3URFHGXUH 6WRFN  6WRFN 9DOXH  9 3ULFH  ¡ £ ¢   . The invoice receipt (4) in this example is first posted after the material was already issued (3). The rest (50.

so that in both cases. n n n n n © SAP AG AC530 2-8 . The existing stock quantity is adjusted with a variance of 140 DM.. for example.60).QYRLFH 5HFHLSWV  3F DW  . Because there is VWRFN FRYHUDJH at the time of invoice receipt in both cases (stock quantity is at least as large as the invoice quantity) . the invoice price varies from the purchase order price.VVXH  3F DW   *RRGV 5HFHLSWV  3F DW  *RRGV 5HFHLSWV  3F DW      LQ VWRFN   LQ VWRFN           VWRFN FRYHUDJH :KHQ PXOWLSOH LQYRLFH UHFHLSWV DUH GHOD\HG WKHUH LV D GDQJHU RI LQFRUUHFW YDOXDWLRQ © SAP AG 2001 (YHQ WKRXJK DOO UHFHLSWV EHWZHHQ  DQG  ZHUH YDOXDWHG n In particular..QYHQWRU\ 6WRFN  6WRFN 9DOXH  9 3ULFH  . there are a QXPEHU RI JRRGV UHFHLSWV for a material that are valuated with the Moving average price (V). in the context of stock coverage. the price variances of all invoices are completely adjusted to stock. a JRRGV LVVXH occurs for 200 units of this material Only then are the LQYRLFH UHFHLSWV for the goods receipts above posted.QYRLFH 5HFHLSWV  3F DW  *RRGV . Afterwards. when. where a VXEVHTXHQW DGMXVWPHQW WR PDWHULDO VWRFN takes place due to an incorrect base quantity being used.3RVWLQJ ([DPSOH 0RYLQJ $YHUDJH 3ULFH . 2SHUDWLRQ %HJLQQLQJ . This results in a valuation of the remaining material stock and material consumption at an XQUHDOLVWLFDOO\ KLJK SULFH (3. In the current period. the moving average price (V) can lead to unrealistic material prices in cases of multilevel production or when there are variances that do not appear immediately. Such unrealistic prices occur.

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a large number of variances from order settlements (follow-up costs) are posted to a relatively small stock which can lead to either price variances or faulty valuations. SAP recommends only using the moving average price (V) for material valuation of UDZ PDWHULDOV and WUDGLQJ JRRGV as the delivered prices for these are usually known close to the time of the goods receipt. at period-end closing. n n © SAP AG AC530 2-9 . For PDWHULDOV SURGXFHG LQKRXVH such as semi-finished and finished products there is a great risk that. 'DQJHU RI LQFRUUHFW YDOXDWLRQV ZKHQ LQYRLFH UHFHLSW LV GHOD\HG © SAP AG 2001 n n The illustrated situation demonstrates how the decision to use the moving average price (V) to have your material stock values and material prices reflect the most up-to-date data can be a mistaken one. A further disadvantage of the moving average price (V) is that LQFRUUHFW HQWULHV (i. Subsequent goods issues are then valuated with these incorrect prices (FRPSRXQG HUURUV). typing errors during posting) that are not noticed. For this reason. can lead to an unrealistic stock value.e.

QYRLFH 5HFHLSWV  3F DW  VWRFN *RRGV 5HFHLSWV  3F DW        *5.20) is also not posted to material stock. Variances are updated.3RVWLQJ ([DPSOH 6WDQGDUG 3ULFH 2SHUDWLRQ 6WRFN  6WRFN 9DOXH  6WDQGDUG 3ULFH  ¡ ¢   6WDUWLQJ 3RVLWLRQ .5 $FFRXQW   ¡  ¢    ¡ 3ULFH GLIIHUHQFH 9HQGRU ¡   ¢  ¢ © SAP AG 2001 n The following applies to valuations at the VWDQGDUG SULFH: All stock postings take place at standard price Variances are posted to price difference accounts. the variance is written to the price difference account (-20. the value of the material is calculated with the standard price. n The following situation is illustrated above. the differences are posted to a SULFH GLIIHUHQFH DFFRXQW the same as the standard price (2. For subsequent goods movements or invoice receipts where the price varies from the standard price. Price changes can be observed and monitored.40) that is not © SAP AG AC530 2-10 .00) leads to price variances that are carried on a price difference account (+40. The subsequent invoice receipt with a varying price (2.00). instead.-). n If a material has standard price control. A goods receipt posting with a price of (2.

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© SAP AG 2001 FRQVLVWHQW FRQWUROOLQJ ZLWK WKH VWDQGDUG SULFH DV EHQFKPDUN 3ULFH GLIIHUHQFHV FDQ QRW EH VXEVHTXHQWO\ DGMXVWHG WR WKH HQGLQJ n If the material valuation takes place at standard price. all goods movements are valuated with the same price The standard price control makes FRQVLVWHQW FRQWUROOLQJ of the production process possible. variances within production are transparent. The standard price can also be used as a EHQFKPDUN by which you can measure GLIIHUHQW PHWKRGV RI SURGXFWLRQ or compare the contribution margins of a material in different market segments in 3URILWDELOLW\ $QDO\VLV &23$. The use of a periodic price is particularly recommended for periodic controlling.

 One disadvantage of standard price control is that the YDULDQFHV RU SULFH GLIIHUHQFHV cannot be allocated to the subsequent production levels This becomes increasingly problematic with each additional production level in multilevel production. In this case. real-time cost controlling for the finished product cannot be guaranteed. n n © SAP AG AC530 2-11 .

as variances from the standard price are collected in a SULFH GLIIHUHQFH DFFRXQW LQ )LQDQFLDO $FFRXQWLQJ and do not. © SAP AG 2001 (QGLQJ .3HULRG(QG &ORVH  9DOXDWLRQ 3UREOHPV 5DZ 0DWHULDO . the assignment of which causes problems. )LQLVKHG *RRGV 'LVWULEXWLRQ RI 3ULFH 'LIIHUHQFHV" Valuation period $FWXDO 3ULFHV" 5DZ PDWHULDO . therefore lead to a correction of the material stock account. the variances can no longer be assigned to the products that should carry them. both valuation strategies lead to variances.QYHQWRU\ 5DZ 0DWHULDOV Œ Œ While the danger exists of an incorrect valuation being carried out with the moving average price.. The DVVLJQPHQW RI WKHVH SULFH GLIIHUHQFHV to the HQGLQJ LQYHQWRULHV of raw materials. semi-finished products and finished products is just as impossible as a corresponding assignment to the VROG RU GLVFRQWLQXHG JRRGV © SAP AG AC530 2-12 . The material stock value does not reflect the current procurement costs. With multilevel production. particularly at period-end.

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they are posted as price differences to Profitability Analysis. from an external accounting point of view. such as production orders). Even though they can be divided into different variance categories (price variances. Inflation scenarios can particularly cause significant variances. be assigned to their corresponding products. quantity variances. variances can appear on different objects. Standard cost accounting can be advantageous in that it enables you to carry out a FRQVLVWHQW DQG HIILFLHQW FRQWUROOLQJ of the production procedures by comparing the current actual prices with their respective standard prices. cannot be proportionally allocated to HQGLQJ LQYHQWRU\ (assets) RU FRQVXPSWLRQ (period expense). etc. In )LQDQFLDO $FFRXQWLQJ these variance categories correspond to the balance of a SULFH GLIIHUHQFH DFFRXQW that. The variances of LQWHUQDO SURGXFWLRQ can arise in the area of cost responsibility (cost centers) or in the area of production (variances from cost objects. n n © SAP AG AC530 2-13 . Because these standard cost accounting variances cannot be posted to the material stock. 3 " © ¥4'56© 7(7( "  $ ¥& ¥&¥068 $ § 6WRFN $FFRXQWV &RVW &HQWHU ¤¦¥¨§© © §   2UGHU 6 SULFH &RVW &HQWHU ¤¦¥¨§© © §   2UGHU 6 SULFH 9 SULFH ([WHUQDO 3URFXUHPHQW &RVW (OHPHQWV © SAP AG 2001 n n n n With a multilevel production structure. however.) in 3URILWDELOLW\ $QDO\VLV they cannot. With H[WHUQDO SURFXUHPHQW variances appear as a result of a change in the market and vendor prices.

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This reveals the influence of inflation on inventories. The DFWXDO FRVWLQJ function takes the periodic values collected and automatically calculates new inventory values and valuation prices LQGHSHQGHQWO\ of each other in the different currencies and valuations. The material ledger uses this data to calculate prices for the valuation of these materials. n n © SAP AG AC530 3-6 . the inventory values can be carried in two additional currencies in the R/3 System. The material ledger is the basis of actual costing and enables inventory to be valuated in up to three currencies and/or valuations. With the material ledger. the material ledger is the prerequisite for multiple valuation of material inventories. As a VXEVLGLDU\ OHGJHU IRU PDWHULDOV. the inventory values of materials managed on a value basis are updated in only one currency (company code currency). This is realized by updating all goods movements in up to WKUHH FXUUHQFLHVYDOXDWLRQV in the material ledger. Without the material ledger. The values are translated into foreign currency amounts at KLVWRULFDO H[FKDQJH UDWHV (at the time of the posting). The material ledger can thus provide businesses located in high-inflation countries with additional information on their inventories in a hard currency.&RQFHSW RI WKH 0DWHULDO /HGJHU :LWK SRVVLEOH LQYHQWRU\ UHYDOXDWLRQ XVLQJ DFWXDO SULFHV $FWXDO &RVWLQJ 46587 9@5BADC ECGF H$I 7UDQVSDUHQF\ RI YDOXHDGGHG SURFHVV $QDO\VLV RI DFWXDO FRVW FRPSRQHQW VSOLW 0DWHULDO /HGJHU ¡'3 ( %0)1¨%"2£¦ 7UDQVODWLRQ XVLQJ KLVWRULFDO H[FKDQJH UDWHV 0XOWLSOH &XUUHQFLHV 7UDQVIHU SULFHV 0XOWLSOH 9DOXDWLRQ © ¡¤£! "¦#$%&"'¡  ¢¡¤£¦¥¨§ © SAP AG 2001 n The PDWHULDO OHGJHU is a tool that collects data for materials that have master data stored in a material master.

this means that both companies define their local currency as currency type 10 (Detroit: USD. headquarters must report in US dollars to comply with legal requirements in the United States. At the same time. while another is in Mexico City. As in the earlier example. Like the Detroit company. © SAP AG 2001 n This slide shows a group of affiliated companies based in the United States. DFWXDO FRVWLQJ can be used to calculate actual costs for materials and if necessary to revaluate for OHJDO YDOXDWLRQ and JURXS YDOXDWLRQ. the Mexican company needs to prepare its financial statements both to meet legal requirements and also to report to group headquarters.([DPSOH IRU 0XOWLSOH &XUUHQFLHV 86%DVHG *URXS /RFDO FXUUHQF\ *URXS FXUUHQF\ &RPSDQ\ P¡! Q0rRUTs&LQ "2¡! 'HWURLW ¨ QD"¤ w 0 x¥ & ¨G D# $£ ¨y"x‚%€%11 R w Q0 D"¤ x¥ & ¨G D# $# h §¨€ƒ " „W…‡† ˆ‰…‡’‘ “'‘’” •—– „W…‡† ˆ‰…‡’‘ “'‘’” •—– &RPSDQ\ LQ 0H[LFR &LW\ XqYt`g6huivXDYY fYt`g6huivXDYY 5HTXLUHPHQWV n86 GROODUV n86 GROODUV P¡! Q&SRUTV0"2¡W  XDY¨`aY&Y Tcbed f1Y¨`g6h$ipXqYY 6HWWLQJV LQ ).  86 GROODUV  86 GROODUV 5HTXLUHPHQWV 0DWHULDO /HGJHU 6HWWLQJV LQ &2  GDWD UHFRUGV  86 GROODUV  86 GROODUV 0DWHULDO /HGJHU 6HWWLQJV LQ &2  GDWD UHFRUGV  0H[LFDQ SHVRV  86 GROODUV n0H[LFDQ SHVRV  0H[LFDQ SHVRV n86 GROODUV  86 GROODUV 6HWWLQJV LQ ). the company reports to group headquarters which consolidates all its affiliated companies. The company in Detroit must report in US dollars (ORFDO FXUUHQF\ 86') to comply with legal requirements in the United States. In the SAP system. the company must use the group currency (USD). In addition. The consolidation currency is called the JURXS FXUUHQF\. One company in the group is in Detroit. In the material ledger. both companies define a group currency (currency type 30) in USD. n n The company in Mexico City must report in Mexican pesos (ORFDO FXUUHQF\ 0. 7KH DSSHQGL[ FRQWDLQV IXUWKHU H[DPSOHV RI FRPSDQ\VSHFLILF FXUUHQF\ VHWWLQJV n n n © SAP AG AC530 3-7 .1) to comply with legal requirements in Mexico. Mexico: MXN). When it reports to group headquarters.

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and Material Ledger harmonize with each other. In Customizing. this setting is covered by material ledger type 0000. © SAP AG 2001 n When monetary amounts are transferred between different components of the R/3 System. set the &UF\ W\SH indicator in FI and the &UF\ W\SH indicator in CO. Controlling. group valuation. It is important to make sure that the settings in Financial Accounting. In the standard system. You can enter additional currency types beyond the currency type for the company code currency (10). set the 0DQXDO indicator and choose an individual value. set the &UF\ W\SH indicator in FI. The currency type is a key that describes a currency amount regarding the UROH RI WKH FXUUHQF\ in the system (such as the currency of the company code) and – if you are using the multiple valuation function – the YDOXDWLRQ DSSURDFK on which the amount is based (legal valuation. In this case the currency types are taken from Financial Accounting automatically. you specify which currency types are used separately in the different applications. integration is achieved by means of the FXUUHQF\ W\SH. If you want to use a combination of the currency types in Controlling and the currency types in Financial Accounting. n n n n © SAP AG AC530 3-8 .  *URXS &XUUHQF\ 81. or profit center valuation). In this case you must check the settings manually. 5HFRPPHQGDWLRQ 7R HQVXUH LQWHJUDWLRQ RI LQIRUPDWLRQ EHWZHHQ 0DWHULDOV 0DQDJHPHQW )LQDQFLDO $FFRXQWLQJ DQG &RQWUROOLQJ VSHFLI\ WKH FXUUHQF\ W\SH RI WKH JURXS FXUUHQF\ DV WKH FRPSDQ\ FRGH FXUUHQF\ If you want to use other currency types. If you want to use FXUUHQF\ W\SHV that are defined in )LQDQFLDO $FFRXQWLQJ.

the currency type simply represents a FXUUHQF\ DPRXQW. n n n n n © SAP AG AC530 3-9 . see the course AC650 7UDQIVHU 3ULFHV. If you want to use the functions for multiple currencies DQG multiple valuations (for example. for intercompany transfer prices). For more information on multiple valuation. The graphic illustrates this: Currency type 10 is defined as the legal valuation in the currency of the company code (the local currency). Internal transfers of goods and services between profit centers are valuated with a price for management purposes. If you want to use only the functions for PXOWLSOH FXUUHQFLHV and not those for multiple valuation. which is based on a valuation for the corporate group (to eliminate internal profits). Currency type 31 is a different currency. Such currency types end with a zero. the currency type also contains information regarding the YDOXDWLRQ on which an amount is based.0XOWLSOH &XUUHQFLHV DQG 9DOXDWLRQV &XUUHQF\ 9DOXDWLRQ /HJDO *URXS 3URILW FHQWHU &RPSDQ\ FRGH FXUUHQF\ *URXS FXUUHQF\ +DUG FXUUHQF\        © SAP AG 2001 n n n A total of WKUHH ILHOGV for FXUUHQFLHVYDOXDWLRQV are available. Currency type 32 uses the same currency as currency type 31 but is based on profit center valuation.

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This means that all values and quantities that arise during the procurement of the material are collected on the basis of that single level.QYHQWRU\ 7'e fGe 7‡g ˜dhG ™ gG F‰C 2UGHU /HYHO  &RVW &HQWHU 7'e fGe 7‡g ˜dhG ™ gG F‰C 2UGHU /HYHO  /HYHO  ([WHUQDO 3URFXUHPHQW © SAP AG 2001 n n Actual Costing/Material Ledger uses the terms VLQJOHOHYHO and PXOWLOHYHO. Material procurement is not restricted to external procurement but also includes internal procurement (production. and so on). n n © SAP AG AC530 3-11 ./HYHOV LQ WKH 3URGXFWLRQ 3URFHVV &RVW &HQWHUV &RVW &HQWHU &RVW 2EMHFWV . company transfer. The term VLQJOHOHYHO always refers to an individual material and its procurement process. The above example shows WKUHH VLQJOH OHYHOV: one for external procurement and two for internal production. The material ledger focuses on PDWHULDOV DQG WKHLU SURFXUHPHQW.

a PDQXDO SULFH. all materials are valuated with a SUHOLPLQDU\ SHULRGLF XQLW SULFH. This price must remain FRQVWDQW during a given period. or an DFWXDO SULFH IURP WKH SUHYLRXV SHULRG. Like the standard price. this price has the advantage that a closed standard cost accounting system can be implemented without the problem of price fluctuations preventing cost controlling of the production process. © SAP AG AC530 3-12 .3UHOLPLQDU\ 9DOXDWLRQ 3ULFH &RVW &HQWHU $FFRXQWLQJ &RVW 2EMHFW &RQWUROOLQJ &RVW &HQWHU 0DWHULDO /HGJHU 7'e fGe 7‡g ˜dhG ™ gG F‰C mn¤o pun!qsr tqr—u vw 2UGHU h "'¨%1i¡¤ijd¡! Q m1nxo pxn!qyr t‰r—u OH &RVW &HQWHU 7'e fGe 7‡g ˜dhG ™ gG F‰C 2UGHU h "'¨%1i¡¤ijd¡! Q $FWXDO $FWXDOFRVWV FRVWV 3UHOLPLQDU\ 3UHOLPLQDU\9DOXDWLRQ 9DOXDWLRQ h "'%1i¨¡kil¡! Q ([WHUQDO 3URFXUHPHQW © SAP AG 2001 n n n When you use DFWXDO FRVWLQJ. This price can be a price calculated in a VWDQGDUG FRVW HVWLPDWH with a cost component split (standard price).

For example. Single-level variances do not include the price differences of material from lower levels of production. price variances in the procurement of raw materials are not included in order settlement because the raw materials are assigned to the order with their preliminary valuation. 6LQJOHOHYHO YDULDQFHV are all variances incurred for a material for the direct procurement of that material. For semifinished and finished products. these variances are usually caused by price fluctuations in external procurement from vendors. n n n © SAP AG AC530 3-13 .8SGDWLQJ 6LQJOH/HYHO 9DULDQFHV &RVW &HQWHU $FFRXQWLQJ &RVW 2EMHFW &RQWUROOLQJ &RVW &HQWHU 0DWHULDO /HGJHU ( %)1%"¤£¦¡z3 ¡! Q i !{ 7'e fGe 7‡g ˜dhG ™ gG F‰C 2UGHU ( %)1%"¤£¦¡z3 ¡! Q i !{ &RVW &HQWHU 7'e fGe 7‡g ˜dhG ™ gG F‰C 2UGHU ( %0)%"¤£¦¡z3 ¡x Q i !{ ( %0)%"¤£¦¡z3 ¡x Q i !{ ([WHUQDO 3URFXUHPHQW © SAP AG 2001 n n 9DULDQFHV arise during the period for this preliminary valuation price (or standard price). With raw materials. The material ledger posts these variances to a SULFH GLIIHUHQFH DFFRXQW and updates them separately for each material. single-level variances are usually caused by internal cost fluctuations in production that are determined when the order is settled.

the system allocates the price differences that arise during the production process to the materials. The inventory can be revaluated with the actual price of the period (the periodic unit price). n n © SAP AG AC530 3-14 . Price differences allocated to consumption remain on the price difference account at this point. This enables the cumulative price differences to be assigned proportionally to the HQGLQJ LQYHQWRU\ TXDQWLW\ and the PDWHULDO FRQVXPSWLRQ of the period.6LQJOH/HYHO 0DWHULDO 3ULFH 'HWHUPLQDWLRQ &RVW &HQWHU $FFRXQWLQJ &RVW 2EMHFW &RQWUROOLQJ &RVW &HQWHU 0DWHULDO /HGJHU | %1i‡%1 ( %)U{ ¡! Q i !{ 7'e fGe 7‡g ˜dhG ™ gG F‰C 2UGHU | %i¦‡%1 ( %0)t{ ¦¡W Q0 i !{ &RVW &HQWHU 7'e fGe 7‡g ˜dhG ™ gG F‰C 2UGHU | %1i¦‡%1 ( %0)U{ d¡! Q0 i !{ | %1i¦‡%1 ( %0)U{ d¡! Q0 i !{ ([WHUQDO 3URFXUHPHQW © SAP AG 2001 n At the end of the period. When you settle an order. you can use the functions for VLQJOHOHYHO SULFH GHWHUPLQDWLRQ to assign the variances recorded for each material.

0XOWLOHYHO 0DWHULDO 3ULFH 'HWHUPLQDWLRQ &RVW &HQWHU $FFRXQWLQJ &RVW 2EMHFW &RQWUROOLQJ &RVW &HQWHU 0DWHULDO /HGJHU | %i¦‡%1 ( %0)U{ ¡W Q0 i !{ 7'e fGe 7‡g ˜dhG ™ gG F‰C 2UGHU t¡! £Ui¦ Q % "Pd¡W Q g U | %1i¦‡%1 ( %0)U{ d¡! Q i W{ &RVW &HQWHU 7'e fGe 7‡g ˜dhG ™ gG F‰C 2UGHU t¡! £Ui¦ Q % "Pd¡! Q g ¨ | %1i¦‡% ( %0)t{ ¡! Q i !{ | %1i¦‡% ( %0)t{ ¡! Q i !{ ([WHUQDO 3URFXUHPHQW © SAP AG 2001 ¦¡W £¨i¦ Q g %¨ "6d¡W Q& n n 0XOWLOHYHO PDWHULDO SULFH GHWHUPLQDWLRQ can also extrapolate the variances that flowed into higher levels of the production process using a PXOWLOHYHO DFWXDO TXDQWLW\ VWUXFWXUH. and finished products) at the end of the period. As a result. you can UHYDOXDWH your products or raw materials with these actual prices. n n n n © SAP AG AC530 3-15 . price differences (such as for raw materials) can be rolled up to the semifinished products and then to the finished products. semifinished products. These actual prices reflect the prices actually incurred for the output actually produced or procured during the period. The prices of finished products can then be calculated accordingly on the basis of the historical costs. orders) are not changed by the revaluation. which can be thought of as a type of actual BOM. As an option. This quantity structure. tells the system which materials were used to manufacture which higher-level products. since the values from your standard cost system (cost centers. This procedure enables you to use DFWXDO FRVWLQJ as a VXSSOHPHQW WR \RXU VWDQGDUG FRVW V\VWHP in parallel. When you complete PXOWLOHYHO PDWHULDO SULFH GHWHUPLQDWLRQ you can see the actual prices of the materials (raw materials.

material. Analysis at the level of cost components makes it clear what caused the cost fluctuations. you can see how much of the cost of your finished product was incurred by labor.$QDO\]LQJ WKH $FWXDO &RVW &RPSRQHQW 6SOLW &RVW &HQWHU $FFRXQWLQJ &RVW 2EMHFW &RQWUROOLQJ &RVW &HQWHU 0DWHULDO /HGJHU 4u5B7 wage dep HuI 7'e fGe 7‡g ˜dhG ™ gG F‰C 2UGHU 46587 }x58ADC ~DCqF H$I „W…‡† —…€‚‘ €2 € ‚Wƒz„ &RVW &HQWHU 7'e fGe 7‡g ˜dhG ™ gG F‰C 2UGHU „W…‡† … W…‡ †ƒ‘’” •W– $FWXDO $FWXDOFRVWV FRVWV 3UHOLPLQDU\ 3UHOLPLQDU\YDOXDWLRQ YDOXDWLRQ ([WHUQDO 3URFXUHPHQW © SAP AG 2001 n In 5HOHDVH & you can have the system calculate an actual cost component split for all periodic unit prices. and external processing. For example. n © SAP AG AC530 3-16 . This enables you to compare the cost components of the standard prices with the cost components of the actual costs.

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see the unit ([WHQGHG &XVWRPL]LQJ DQG &23$ . © SAP AG 2001    n n You can use material ledger data for FRQWULEXWLRQ PDUJLQ DQDO\VLV LQ &23$. For more information. you must assign the DFWXDO FRVW FRPSRQHQW VSOLW to YDOXH ILHOGV LQ SURILWDELOLW\ DQDO\VLV and UHYDOXDWH the invoices or settled orders.             &RQWULEXWLRQ PDUJLQ . This enables you to determine the actual cost of goods manufactured for the products sold. © SAP AG AC530 3-17 . )L[HG ODERU FRVWV )L[HG SURGXFWLRQ FRVWV &RQWULEXWLRQ PDUJLQ .. If you are using CO-PA.QWHJUDWLRQ.

'HVLJQ DQG 3XUSRVH RI WKH 0DWHULDO /HGJHU 6XPPDU\ <RX DUH QRZ DEOH WR l 'HVFULEH WKH FRQFHSW DQG VWUXFWXUH RI WKH l 'HVFULEH DQG FRQILJXUH WKH FXUUHQF\ DQG l ([SODLQ WKH FRQFHSW RI PXOWLOHYHO DFWXDO PDWHULDO OHGJHU YDOXDWLRQ VHWWLQJV LQ WKH PDWHULDO OHGJHU FRVWLQJ LQ WKH PDWHULDO OHGJHU © SAP AG 2001 © SAP AG AC530 3-18 .

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With VLQJOHPXOWLOHYHO PDWHULDO SULFH GHWHUPLQDWLRQ (indicator 3 in the material master). a VWDQGDUG SULFH is used for preliminary valuation. and a SHULRGLF XQLW SULFH is calculated for material valuation of the closed period. but has the added advantage of allowing you to carry standard prices and moving average prices in multiple currencies or valuations This option is possible for materials with the price control S or V. With single/-multilevel material price determination. This option is only possible for materials with the price control indicator S. and is only recommended when you want to use actual costing in combination with multiple currencies or valuations.3ULFH 'HWHUPLQDWLRQ &RQWURO LQ WKH 0DWHULDO /HGJHU 3ULFH FRQWURO SULFH GHWHUPLQ  7UDQVDFWLRQEDVHG   ¡£¢¥¤§¦ ¨©¨¨© !¡"¨ #¦ ¡$£%&('(#) 6 9 6WDQGDUG 3ULFH 0RYLQJ DYHUDJH SULFH  6LQJOHPXOWLOHYHO 0214365 781@9BA C§AEDGF5 H2I§5 6WDQGDUG 3ULFH $FWXDO FRVWLQJ $FWXDO FRVW FRPSRQHQW VSOLW FDQQRW EH FKDQJHG PDQXDOO\ © SAP AG 2001 n 6HWWLQJ  for WUDQVDFWLRQEDVHG SULFH GHWHUPLQDWLRQ functions in the same way as the system without the material ledger. the SHULRGLF XQLW SULFH is updated for LQIRUPDWLRQDO SXUSRVHV and can be used for PDWHULDO YDOXDWLRQ RI WKH FORVHG SHULRG n n © SAP AG AC530 4-5 .

:DUQLQJ This default is ignored during SURGXFWLRQ VWDUWXS the system automatically sets the indicator 2 in the material master of all existing materials.&XVWRPL]LQJ 0DWHULDO 3ULFH 'HWHUPLQDWLRQ P(¡Q$ SR(¦ T¤VU@&¦ ¨XW!¨ `Ya$ £b"¨¦ ac§b#¦ ¨ #d¦ ¡feg¨ ¦ $ ¦ ¨¦ "¢hYi¢£¨ prqg$ s &KDQJH 9LHZ $FWLYDWLRQ RI 0DWHULDO /HGJHU Valuation area Company code ML active Price determination Price determination mandatory       t t     3URGXFWLYH 6WDUWXS uwvyx6€‚„ƒ…€£†!8‡…ƒ‰ˆ„’‘S“B€£” •§—–˜€d™„ƒd€e‘…‡¥f˜“¥†S™§gSh§i€"†!j‡„ƒ£” “˜k§˜€d§ƒTlm”g!™˜€T” ˆ g—xTˆ ƒ ln™˜€‚§ƒ” ™§o –i€£†!™G€ –…†Sˆ ‘„o qp!r”gS“¥os‘S§!m”dgt™!“˜€£‘!™§oB“!ˆ¥–!€"”dgShkxƒ‰ˆ…lvukw6§˜x‚™§‘…o €‰x¥€‚ˆqy„z u|{}ƒ£” “Gk“!ˆ’g˜€"ƒ‚ˆ oS” –—€£†S„gt™§‘!€‰ˆ…ln™˜€T” “˜™§oo ~8“§†!™§gSh„Sn€‚ˆn u€e†„” –—x‘„gS“G€T”ˆ gi“˜™§gro !™!8€‚ˆr™8ƒ‚G•S™§os‘!™G€"” ˆ’g„‚ © SAP AG 2001 n During activation of the material ledger for your valuation area in Customizing. choose Accounting -> Controlling -> Actual Costing/Material Ledger -> Tools -> &KDQJH 3ULFH 'HWHUPLQDWLRQ © SAP AG AC530 4-6 . you can specify what type of PDWHULDO SULFH GHWHUPLQDWLRQ is defaulted for the materials in this valuation area during the FUHDWLRQ RI D PDWHULDO n n n You also have the option af specifying whether this price determination indicator is a PDQGDWRU\ setting that can not be changed. If you want to change the indicator for a material retroactively.

with the advantage that you can use PXOWLSOH (up to three) currencies or valuations. In the same way. n n n © SAP AG AC530 4-7 . Price control 2 allows you to set the price control to VWDQGDUG SULFH or PRYLQJ DYHUDJH SULFH. no actual cost component split will be generated. The advantages and disadvantages of the standard price and moving average price have already been explained in the "Fundamentals of Material Valuation" unit. If a material has price control 2.3ULFH 'HWHUPLQDWLRQ  7UDQVDFWLRQ EDVHG 0RYLQJ DYHUDJH SULFH 0DW :DJH 'HSU2+ 3HULRG  3HULRG  6WDQGDUG 3ULFH 0DW :DJH 'HSU2+ © SAP AG 2001 n 7UDQVDFWLRQEDVHG PDWHULDO SULFH GHWHUPLQDWLRQ (control 2) corresponds to the functionality without the material ledger. it cannot be included in actual costing. This means that a SHULRGLF XQLW SULFH will QRW be calculated for these materials.

Materials with price control 3 can be included in DFWXDO FRVWLQJ and the calculation of the DFWXDO FRVW FRPSRQHQW VSOLW. various price differences were entered forming a cumulative difference of 500 MXN for all receipts.1 3UHOLPLQDU\ 9DOXDWLRQ  0.1 8Q © SAP AG 2001 n n For materials with SULFH GHWHUPLQDWLRQ FRQWURO  (recommended for actual costing). and 110 MXN for Period 2. During the period. In the above example. This difference could be the result of higher procurement prices being collected than originally planned for the period. all valuationrelevant transactions are always ILUVW valuated with the standard price. SHU PDWHULDO for each posted activity. the preliminary valuation price for the material is 100 MXN for Period 1. In the above example. The preliminary valuation price (standard price) PXVW UHPDLQ FRQVWDQW GXULQJ D SHULRG It can no longer be changed as soon as data in this period has been entered into the material ledger. In addition to this.1 8QLW  0. n n n n © SAP AG AC530 4-8 . During a period.3ULFH 'HWHUPLQDWLRQ  3UHOLPLQDU\ 9DOXDWLRQ 3HULRGLF 8QLW 3ULFH 0DW : DJH 'HSU2+ 3HULRG  3UHOLPLQDU\ 9DOXDWLRQ &XPXODWHG 'LIIHUHQFHV 3HULRG   0. You can see the differences that were recorded during the period as soon as they are entered. the differences between the preliminary valuation price and the actual price are recorded. all activities in Period 1 were recorded with a preliminary valuation price of 100 MXN per unit. the Material Ledger collects data for all activities that relate to the valuation of materials.

you can see all valuation-relevant transactions for a material. one which you could not receive without the use of the material ledger. © SAP AG AC530 4-9 .0DWHULDO OHGJHU 'LVSOD\ 0DWHULDO /HGJHU 3ULFH GHWHUPLQDWLRQ VWUXFWXUH 0ƒ1436AgF‰„ 1B… Œ„1B… g1@3d„ Ž! † FdAa1 • ABFš„ Ž›— ‡ EF‰FAG4–ž Œ’„ A’”“ †e‡§ˆ˜‰6Šg‡ CS‹4‹ a‘4‘4‘ Š 1›ªgAE…«šŽSF ‡ C 02A¬G„ –@Ž ‘›œ 5  ‘a‘gœ ‡ ŽBŸ Da1B@žy–aŽE—BA¡–gGFšFA›E–(ž • Fd„ –4A˜—EAa365™43dFdg–@3dBFA 0}¢¤£ 3ULFH FRQWURO 3ULFH GHWHUPLQDWLRQ 3HULRG VWDWXV &XUUHQF\ 3HULRG ¥G›Fd3‚¦4AGFB—›1431 Quantity Preliminary Valuation Price diff. rate diff. ¨ ¨ Price § ‚ ¨!¨ u!©!f §!¨ Beginning Inventory Receipts Cumulative inventory Consumption Ending inventory §˜¨˜¨ u ¨˜¨˜¨ u §˜¨˜¨ §S¨˜¨ §˜¨!¨ ¨ §˜¨S¨ u §!¨˜¨ ¨ u §˜¨˜¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ § ‚ ¨˜¨ § ‚ ¨!¨ © SAP AG 2001 n n n In the material ledger display "Material Price determination". In addition to branching between the various YDOXH UHFRUGV you can also look at the data for YDULRXV SHULRGV The screen contains general data for the material and a price determination display that shows the various quantities and values of recorded transactions in the columns and a listing of the business transactions grouped into various FDWHJRULHV in the lines n This display gives you an overview of the YDOXHDGGHGUHOHYDQW GDWD for each material. period and value record. ˆ y ¨ Exch.

n n © SAP AG AC530 4-10 . ¨ Price ¨ ¨ Beginning Inventory Receipts Cumulative inventory Consumption Ending inventory ¨ ¨ ¨ ¨ ¨ ¨ ¨ %HJLQQLQJ . The information for the category %HJLQQLQJ LQYHQWRU\ is transferred from the previous period. The values of the category (QGLQJ LQYHQWRU\ are calculated by subtracting the values of consumption from the values of the cumulative inventory. ¨ Exch. In the second category. Postings from the previous period are also displayed. All goods issues are displayed in the category &RQVXPSWLRQ Goods issues are always valuated with the preliminary valuation price. The FXPXODWLYH LQYHQWRU\ (statistical) is the total of the beginning inventory and the collected receipts.QYHQWRU\ ¨ ¨  $OO UHFHLSWV ¨ ¨ ¨ GRFXPHQWV IRU DOO LVVXHV ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ &XPXODWLYH LQYHQWRU\  DOO LVVXHV © SAP AG 2001 n n n n n The line display of the material ledger data groups various business transactions into categories. rate diff. all UHFHLSWV such as goods receipts or invoice receipts for this period are displayed The optional category 2WKHU UHFHLSWVFRQVXPSWLRQ can be used to separately display specific goods receipts or goods issues that should be included in the calculation of the periodic unit price.0DWHULDO /HGJHU &DWHJRULHV 'LVSOD\ 0DWHULDO /HGJHU 'DWD 0 1436AgF‰„ 1B… ƒ Œ„1B… g1@3d„ Ž! † FdAa1 • ABFš„ Ž›—  F‰FAG4–ž ‡ E Œ’„ A’”“ †e‡§ˆ˜‰6Šg‡ CS‹4‹ a‘4‘4‘ Š 1›ªgAE…«šŽSF ‡ C 02A¬G„ –@Ž 0}¢¤£ ‘›œ 5  ‘a‘gœ ‡ ŽBŸ Da1B@žy–aŽE—BA¡–gGFšFA›E–(ž • Fd„ –4A˜—EAa365™43dFdg–@3dBFA FDUULHG IRUZDUG IURP SUHYLRXV SHULRG GRFXPHQWV IRU UHFHLSWV WKDW DIIHFW SULFHV ¥G›Fd3‚¦4AGFB—›1431 Quantity Preliminary Valuation Price diff. This is used during period-end closing to distribute price differences proportionally to the remaining inventory and consumption. The values of the ending inventory are transferred into the category %HJLQQLQJ LQYHQWRU\ of the next period through the period closing program.

the actual costs for the receipts was 3000 MXN. rate diff. ¨ ¨ ® ¨ ¨ ¨ Price § ‚ ¨!¨ ©§‚ ¨!¨ °›±d®!® § ‚ §˜¨ ¨ § ‚ ¨!¨ Beginning Inventory Receipts Purchase order Cumulative inventory Consumption Ending inventory §˜¨˜¨ §˜¨˜¨ ­˜®˜® ² ¨˜¨!¨ ¨ ² ¨˜¨˜¨ u §˜¨˜¨ u §˜¨˜¨ ¯S­˜®˜® §˜¨!¨˜¨ ¨ §S¨˜¨˜¨ © SAP AG 2001 'LIIHUHQFHV EHWZHHQ SUHOLPLQDU\ YDOXDWLRQ SULFH DQG DFWXDO SULFH ([FKDQJH UDWH GLIIHUHQFHV EHWZHHQ *5 DQG . ¨ §!¨!¨ ­!®!® §˜¨˜¨ ¨ ¨ Exch. you can see that an average price of  0. n n n © SAP AG AC530 4-11 . In the &XPXODWLYH LQYHQWRU\ column you can see that the average procurement price taking into account the beginning inventory equals 5. The result of a preliminary valuation of the receipts for 500 units is  0. This is provided (at first) for informational purposes and is not updated by the system. An exchange rate difference (through exchange rate fluctuations) has not appeared in the valuation view. there is also no quantity and no valuation data in this line. These price differences are not assigned to consumption and ending inventory (at first). However. the ending inventory is valuated with the preliminary price of 5 MXN.5 n n n The columns of the material ledger display are explained in the above example.0DWHULDO /HGJHU 3ULFH 'HWHUPLQDWLRQ 6WUXFWXUH 'LVSOD\ 0DWHULDO /HGJHU 'DWD 0ƒ1436AgF‰„ 1B… Œ„1B… g1@3d„ Ž! † FdAa1 • ABFš„ Ž›—  F‰FAG4–ž ‡ E Œ’„ A’”“ †e‡§ˆ˜‰6Šg‡ CS‹4‹ a‘4‘4‘ Š 1›ªgAE…«šŽSF ‡ C 02A¬G„ –@Ž 0}¢¤£ $YHUDJH DFWXDO SULFH IRU FDWHJRU\ 5HDOWLPH YDOXDWLRQ ZLWK SUHOLPLQDU\ YDOXDWLRQ SULFH ‘›œ 5  ‘a‘gœ ‡ ŽBŸ Da1B@žy–aŽE—BA¡–gGFšFA›E–(ž • Fd„ –4A”CSA4365@³!3‚FšE–(3‚BFdA ¥G›Fd3‚¦4AGFB—›1431 Quantity Preliminary Valuation Price diff. In the 3ULFH column. so a price difference of 500 MXN has been recorded. In the 3ULFH column.1 ((2500 MXN + 500 MXN) / 500 units) has been incurred for the category 5HFHLSWV. The following transactions were entered for a material that was valuated with a standard price of 5 MXN: Because there was QR EHJLQQLQJ LQYHQWRU\ in the period. For this reason.50 MXN. a statistically calculated actual price is displayed for the first 4 (price-forming) categories that contain receipts or stocks with quantity entries. One or more postings appear under the category 5HFHLSWV that were preliminarily valuated in realtime with the standard price.1 (500 units * 5 MXN).

using variable display variants (ABAP List Viewer)..QIRUPDWLRQ È£Ì6Ä ÀšØdÏ"Ð Ñ Ú£Àd؉ ΂΂ ÎdØ›Û Î6͚ÀdÎdÄ Ï"Ð Ñ ¿£ÀdÁ6À‚ Ã6Ä Å ÈÉ‚Ê›É‚Ë ÌsÄ Â Í6À›Â Îd͚À‚ÎsÄ Ï‚Ð Ñ ÈωÎdÅdɉÊEÃ6Ä Â Ï‰Î ÖΚ׉ Îd؛ Κ͚À‚Î6Ä Ï"Ð Ñ Þɂ̂ÎsÄ Â Ä Ñ ÕšÇ Æ6ÇšÇ Æ6ÒšÇ ÓšÇ ÆsÔdÇ Ü£Ð À‚Ë  ÊgÝ"Ì‚Ë ÕšÇšÇšÇ ÆsÇšÇšÇšÇ Æ6ÒšÇšÇšÇ ÓšÇšÇšÇ ÆšÙ ÇšÇšÇ Æ6ÇšÇšÇ Ó6ÔdÇ6Ç ÜÐ Â Á6Àg×‰Â ß à ÜÐ Â Á6À Æ6ÇšÇ ÆšÆ6Ç Æ6Õ6Ç Æ6Ç6Ç Æ6Ç6Ç 3ULFH GHWHUPLQDWLRQ VWUXFWXUH 0DWHULDO /HGJHU { §ƒ£” ˆ„ ·k t· 0DWHULDO 0DVWHU 0DWHULDO /HGJHU 'RFXPHQW 2YHUYLHZ 6RXUFH 'RFXPHQW {} ¶{ ¸˜ ¡¹ ·i· 6WDQGDUG &RVW (VWLPDWH ¸˜ ¡¹»º { ¸ { 'RFXPHQW +HDGHU 'RFXPHQW . FI. you can look at the business transactions in the GLIIHUHQW YDOXH UHFRUGV and branch to subsequent or previous SHULRGV © SAP AG AC530 4-12 .QWHUDFWLYH .WHPV ¼E ›½S¾ $FFRXQWLQJ 'RFXPHQWV ¸¡ ˜¹ ´§ „µ © SAP AG 2001 n n n n You can go to the views displayed above from the material ledger display of the price determination structure: You can go to the DFFRXQWLQJ YLHZ RI WKH PDWHULDO PDVWHU You can display an existing VWDQGDUG FRVW HVWLPDWH You can go to the material ledger document and.e. document for goods receipt) é Additional DFFRXQWLQJ GRFXPHQWV (CO-PA. CO.) n In addition... branch to: é +HDGHU LQIRUPDWLRQ for the material ledger document é Various PDWHULDO OHGJHU GRFXPHQW LWHPV é The VRXUFH GRFXPHQW (i.

0DWHULDO /HGJHU &RVW &RPSRQHQW 9LHZ 0DWHULDO SULFH DQDO\VLV 0ƒ1436AgF‰„ 1B… Œ„1B… g1@3d„ Ž! † FdAa1 • ABFš„ Ž›—  F‰FAG4–ž ‡ E á ™§o‘! â á ” Båjâ ¥G›Fd3‚¦4AGFB—›1431 †e‡§ˆ˜‰6Šg‡ CS‹4‹ a‘4‘4‘ Š 1›ªgAE…«šŽSF ‡ C 02A¬G„ –@Ž 0}¢¤£ ‘›œ 5  ‘a‘gœ ‡ ŽBŸ Da1B@žy–aŽE—BA¡–gGFšFA›E–(ž 0DW :DJH 'HSU 2+ v»“B€"‘!™§og•¥™§od‘S º 㠁B•§§o›äo ˆSå恄ƒeo G•¥§o ’ º xT” ç˜è•¥™§ƒ£” ™…p„o  ¸ ˆ¥–˜€¤“!ˆ…lm‡¥ˆ g!§g!€ º lj™§”gk“!ˆ¥–!€¤“!ˆ…lm‡Sˆ g!…g˜€„–„‡…o” € Quantity Value: u §!¨˜¨ y ¨˜¨˜¨ Material u §!¨˜¨ y ¨!¨˜¨ Wages ¨ ¨ Machine Costs ¨ ¨ Overheads ¨ ¨ Beginning Inventory Receipts §˜¨˜¨ §˜¨˜¨ Cumulative inventory &RVW FRPSRQHQW GDWD DV DOWHUQDWLYH¨ IRU ¨ Consumption $FWXDO YDOXH ² ¨˜¨˜¨ §˜¨˜¨S¨ SUHOLPLQDU\ YDOXDWLRQ Ending inventory GLIIHUHQFHV 3ULFH 'LIIHUHQFHV ([FKDQJH 5DWH 'LIIHUHQFHV © SAP AG 2001 ² ¨˜¨!¨ §˜§˜¨S¨ ¨ ¨ §˜§˜¨S¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ n You can analyse the results of an actual cost component split per material from the menu in the Material Ledger. or analyse the differences per material movement. you can view the fixed or variable Dazu können Sie beispielsweise in fixe oder variable parts of the cost component split. You can analyse the results of the cost component split according to different criteria in the Material Ledger display. n © SAP AG AC530 4-13 . you can transfer the results of the actual cost component split to CO-PA in the same way as you can for a cost component split for planned costs. In addition to this. between an actual cost component split and a cost component split for planned costs. For example.

Material cost estimates are created in 3URGXFW &RVW 3ODQQLQJ &23&3&3.&XVWRPL]LQJ $FWLYDWLQJ &RVW &RPSRQHQW 6WUXFWXUHV &2 3URGXFW &RVW 3ODQQLQJ 'HILQH FRVW FRPSRQHQW VWUXFWXUHV ô òõdîiögò÷»í(ê›ëTì 3&3 é˜ê›ëTì§íêgîkï˜êgðSñ(ðGì öEíì‰õ ùBñ ú”ñ(ë£í@òõïBì‰õêEð ë‰ì"ò(ó˜íì‚ó!òñ í@êgîtïSêgð˜ñ@ðBì§ëï˜ødõ ì  0/ t t t ‡ H ‰ Hƒ ¶0  3ULPDU\ FRVWV .'(6 0H[LFR þ öEõdðæí(ê›ëTì . $VVLJQPHQW 2UJDQL]DWLRQDO XQLWV  &RVW FRPS VWUXFWXUH é¡êgî—ïSögðB÷»íê›û˜ñ ô ødögð˜ì é˜êEëTì‚õdð˜ü˜ùGöEò(õöEðGì  ”ó¢¡EõødõöEò÷ íêgëTì…í@êgî—ï!ÿEë£ï˜øsõ ì íê›îtï˜ÿ›ë£ï˜øõì XDO W F $   ýSýSýSý 0/ 0.'(6 0H[LFR Q 3OD 0. &2 0DWHULDO /HGJHU $FWLYDWH DFWXDO FRVW FRPSRQHQW VSOLW 3&  »íì‚õ ùGöaì‚ñ2ögíì‰ó!ögøBíêgëTì £ ögøó˜öaìTõêg𤠻òñ(ö é˜êEîtï˜öEðB÷»í@êgû˜ñ íêgîkï˜êgðSñ(ðGì§ë£ï˜øsõ ì $&7  © SAP AG 2001  t &2 3$ n The settings for cost components splits can be used for both actual and standard cost estimates.

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If you are already using actual cost components splits and change from SULFH FRQWURO 2 to 3. for example raw materials. If you have activated DFWXDO FRVWLQJ in the Material Ledger you can activate a actual cost component split per valuation area. You must then execute report 0/&&6B67$5783 . production costs and other costs. services. all existing cost component split data will be GHOHWHG n n n n © SAP AG AC530 4-14 . material overheads. you must have allowed marking of standard cost estimates. If you want to start using the Material Ledger. If you have defined several variants for the cost estimate. whereby you update the standard price. set up costs. set the „activate actual costing“ indicator in this step. set the „activate actual cost component split“ indicator in this step. The cost component is arranged according to the results of the cost estimate. machine costs. which will create the data needed for the actual cost component split. The component structure for actual cost component splits is generated using the selected costing variant. If you are already using the Material Ledger and you want to VWDUW XVLQJ DFWXDO FRVW FRPSRQHQW VSOLWV. personnel costs.

Cost component splits can either be a cost component split for cost of goods sold. In order to be able to generate the cost component split. individual cost elements must be assigned to the various cost components.17 .'(6 0H[LFR $VVLJQPHQW &RVW HOHPHQW ! FRPSRQHQW é˜ê›ë‰ì§í@êgîkï˜êgð˜ñ@ðBì ëTì‰ò@ó˜íì‚ó˜ò@ñ 駦Sÿ¨ yí@íì‰ë ¥ òêgî íêEëTì„ñøñ@îtñðGì © ê”í(êEë‰ì„ñøñî—ñ(ð˜ì é êEîtï˜êEð˜ñ@ðBì ú”ñ(ë£í@òõïBì‰õêEð 0/ 0/ 0/  . a process or a material according to cost components. In particular. n n © SAP AG AC530 4-15 .17 .17 .17             0DWHULDO FRPSRQHQW :DJHV 2YHUKHDGV  0DW :DJH 'HSU 2+ © SAP AG 2001 n &RVW FRPSRQHQW VSOLWV provide a structure that arrangs costs of an activity type. or a primary cost component split (with transfer of original split costs from the cost center activity prices).&XVWRPL]LQJ $VVLJQLQJ &RVW &RPSRQHQWV 3URGXFW &RVW 3ODQQLQJ 'HILQH FRVW FRPSRQHQW VWUXFWXUHV é¡êEë‰ì„íêgîkï˜êgðSñ(ðBì ëTìTòó˜í(ì‚ó˜òñ öEíì‰õ ùBñ t ô ò@õdî—öEò÷ í(êEë‰ì í(êEîiï˜êEð!ñðBì„ë"ï!øõ ì ú”ñ(ë£í@ò(õïGìTõ êEð 0/ . a cost component split allows you to see the value added by each manufacturing level during production.

© SAP AG AC530 4-16 . ¨ ¨ ¨ ¨ ¨ ¨ Price § ‚ ¨!¨ ©¥‚ ¨!¨ ¨ § ‚ §˜¨ § ‚ ¨!¨ § ‚ ¨!¨ Beginning Inventory Receipts Other receipts/consumption Cumulative inventory Consumption Ending inventory §˜¨S¨ §˜¨˜¨ ¨ ² ¨˜¨!¨ §˜¨ u §˜¨˜¨ u §˜¨˜¨ ¨ §˜¨!¨˜¨ u §˜¨  §˜¨ ˜§˜¨ © SAP AG 2001 n n n *RRGV LVVXHV during a period are always valuated with the SUHOLPLQDU\ YDOXDWLRQ SULFH regardless of the prices with which the receipts were valuated. Goods issues are displayed in the category &RQVXPSWLRQ The FXPXODWLYH LQYHQWRU\ minus all consumptions equals the HQGLQJ LQYHQWRU\ that is also valuated with the preliminary valuation price during a period. ¨ §!¨!¨ ¨ §˜¨˜¨ ¨ ¨ Exch. rate diff.VVXH 'LVSOD\ 0DWHULDO /HGJHU 'DWD 0ƒ143A›Fd„ 1›… Œ§1B… g13‰„ Ž! † FdAa1 • ABFš„ ŽB— ‡ BFdFdABg–ž ³S1B… A4™¡Ž˜Fs—›ABF›™43sŽG– • Fd„ –4A¡–@ŽS43dFsŽ!… • ABFš„ ŽB—¡™g31@3da™G“ ³S31Bg—B1EF6— • F6„ –@A †e‡§ˆ˜‰6Šg‡ CS‹4‹ a‘4‘4‘ Š 1›ªgAE…«šŽSF ‡ C 02A¬G„ –@Ž 0}¢¤£ ‘›œ 5  ‘a‘gœ ‡ ŽBŸ Da1B@žy–aŽE—BA¡–gGFšFA›E–(ž ³!3s1B4—B1›Fs— • Fš„ –A &RQVXPSWLRQ DQG HQGLQJ LQYHQWRU\ DUH YDOXDWHG DW VWDQGDUG SULFH   41B43d„ 3d„ A4™˜1›E—˜Œ„1E… 4Aa™ A›43sAEFsA4— 0}¢’£ ¥G›Fd3‚¦4AGFB—›1431 Quantity Preliminary Valuation Price Diff.*RRGV .

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n © SAP AG AC530 4-18 ./RJLVWLFV .QYRLFH 9HULILFDWLRQ . invoices with instalment conditions and cross company code invoice verification. MM and FI on separate systems) are not realizable with conventional invoice verification for technical reasons.QYRLFH GRFXPHQWV XSGDWHG LQ 0DWHULDOV 0DQDJHPHQW DQG $FFRXQWLQJ .QYRLFH 9HULILFDWLRQ *RRGV 5HFHLSW 0DWHULDO /HGJHU /RJLVWLFV . you must use /RJLVWLFV . including multiple selection.e. Logistics invoice verification will replace the conventionainvoice verification at some point in the future. total-based invoice reduction.QYRLFH 5HFHLSW IDFWXDOO\ DQG PDWKHPDWLFDOO\FRUUHFW"  0XVW EH XVHG ZLWK WKH 0DWHULDO /HGJHU  ” xdxd§ƒ‰§gS“˜˜–t€‚ˆq“˜ˆ g˜•S§g˜€"”ˆ g!™§o!”gG•¥ˆ ”“G •§§ƒ£” x"” “G™G€"” ˆeg   ” –!€£ƒ£”p„‘!€‚!8–¥“G§gS™§ƒ£” ˆ„–  v g˜~jg„‘¥lmp!…ƒ ˆ¥x}‡„‘„ƒ‰“§†!™G–¥tˆ ƒ‰„§ƒd–i襐§„o ” •¥§ƒ” G–j”gnˆ  · ™…g„‘!™§o!”gG•¥ˆe” “G8ƒ‰! ‘S“˜€£” ˆ g  €…ˆ¥€‰™§o p!™!–!!q”gG•§ˆ’” “Gnƒ‰S ‘S“G€"” ˆ g   ‘…‡„‡Sº ˆ ƒ‚€š–t€"ƒ‰™§g˜–˜xT§ƒe‡„ƒ” “G˜–  © SAP AG 2001 µ gG•§ˆ ” “˜—•S„ƒ” x£” “G™G€” ˆ gi™¥“¥ƒ‰ˆ§–˜–i“!ˆ¤lq‡!™„gG~n“!ˆ„§!– g!—€£ƒ‚™„g˜–S™!“G€"” ˆ g n n n When using the Material Ledger. because some requirements of invoice verification (i. background processing.QYRLFH 9HULILFDWLRQ. manual invoice reduction. The "old" invoice verification does not work here. New functions are only available in logistics invoice verification. 'LIIHUHQFHV WR FRQYHQWLRQDO LQYRLFH YHULILFDWLRQ Logistics invoice verification was developed.

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© SAP AG 2001 n Price differences stored in the Material Ledger can occur in the cases mentioned above. © SAP AG AC530 4-19 .

([FKDQJH 5DWH 'LIIHUHQFHV *RRGV UHFHLSWV IRU SXUFKDVH RUGHU LI  7KH H[FKDQJH UDWH RI WKH JRRGV UHFHLSW DQG LQYRLFH UHFHLSW DUH GLIIHUHQW VWDQGDUG.

H V L U K D J  X   UR WK  7KH H[FKDQJH UDWH DW WKH SRLQW RI LQYRLFH UHFHLSW LV GLIIHUHQW WR WKH SODQQHG H[FKDQJH UDWH 3.

the H[FKDQJH UDWH YDOLG DW WKH WLPH WKH LQYRLFH LV SRVWHG is compared with one of the following: é the exchange rate valid at the WLPH RI WKH JRRGV UHFHLSW é the exchange rate which is set as a SODQQHG H[FKDQJH UDWH (type P). This exchange rate is usually used for planning purposes in Controlling. When the treatment of exchange rate differences is activated.QYRLFH 9HULILFDWLRQ © SAP AG 2001 n n In order to enter exchange rate differences. It is used to simulate and document currency fluctuations. © SAP AG AC530 4-20 . 3UHUHTXLVLWH $FWLYDWLRQ RI H[FKDQJH UDWH GLIIHUHQFH HQWU\ LQ &XVWRPL]LQJ IRU /RJLVWLFV . you must DFWLYDWH WKH HQWU\ IRU H[FKDQJH UDWH GLIIHUHQFHV in Customizing for Materials Management / Invoice Verification.

00 to USD 10). Since the planned exchange rate takes into account a fall in the exchange rate (MXN 100 drops from USD 12. The price difference actually translated (the "true" price difference) is 86'  (MXN 1000 price difference * 0.USD 400 = USD 80.10) or USD 480 .1 n n This example explains how exchange rate differences are calculated using exchange rate type P.12) . 3. The invoice receipt of MXN 4000 shows a price difference of MXN 1000. Explanation: 1. an H[FKDQJH UDWH GLIIHUHQFH of 86'  is reported in the material ledger: (4000 * 0. 2.12). The "true" price difference less the exchange rate difference results in a remaining SULFH GLIIHUHQFH RI 86'  86'   86' .86'  @BAzu‘2w7 ('% ([DPSOH &DOFXODWLRQ RI ([FKDQJH 5DWH 'LIIHUHQFHV 0 7\SH X$&$(Y)Y "$#`Y%¤23"Q4a%  7UXH 3ULFH GLIIHUHQFH  ’”“$86' •‘–˜—d™u™e™c fY™hg —diej 5"$ 7 8b"'4c@BA CdDeFIHQP¨P§RfS¢UWVIHQg {d| }~W~ w¢€wyvs‚Wƒ¢s }y„ w esd…eq  ([FK UDWH GLIIHUHQFH 86' € Q‚Q‚ƒ‚…„y‚ƒ† ‡…ˆQ‰1¨€ ƒ‚Q‚…‚Q„‘‚Q† ‡…‚ƒ‰ 3 7\SH ! "$ #§%'&($)10$23"¨43%65" 7 89"'4¢@BA CEDGFIHQP¨P§RTS!UWVIHQP  y Azu‘2w7 ('%  3ULFH GLIIHUHQFH 86'  k”l!X$& ($)Y023"¨43%m 8¢7 n3no0¨p qurs2otY%1qvu‘2w7 (1%§8¢7 n”n3%$23%$#(Q%1x  hpirqWsut vcw © SAP AG 2001  x irqWsut vyw 0.(4000 * 0. The numbers are based on the optional exercise in the course exercises for participants.

© SAP AG AC530 4-21 . This price difference is reported in the material ledger..

5HFRUGLQJ %XVLQHVV 7UDQVDFWLRQV 6XPPDU\ <RX DUH QRZ DEOH WR l ([SODLQ WKH UHSRUWLQJ RI VLPSOH EXVLQHVV l 'HVFULEH WKH &XVWRPL]LQJ VHWWLQJV UHTXLUHG IRU l ([SODLQ WKH WUHDWPHQW RI SULFH DQG H[FKDQJH WUDQVDFWLRQV LQ WKH PDWHULDO OHGJHU FRVW FRPSRQHQWV UDWH GLIIHUHQFHV IRU PDWHULDOV LQ WKH PDWHULDO OHGJHU © SAP AG 2001 © SAP AG AC530 4-22 .

In this context. check the settings in your system that are relevant to valuation. Current inventory: &RPSDQ\ FRGH FXUUHQF\ Standard price (S Price): Current inventory value: *URXS FXUUHQF\: Standard price (S Price): Inventory value: +DUG FXUUHQF\: UNI UNI MXN MXN PC © SAP AG AC530 4-23 . 1 Display of Inventory Quantities and Values Check the current inventory situation of the labels for your demo CD (material ACT-LCD##) in the Mexico City plant (plant 6000). and then carry out external procurement for one of the two input materials: the labels for the CDs. call up the material ledger data for the label. you will be able to: • Call up valuation-relevant information for the individual materials using the material ledger data display • Determine which currencies and valuations are used in the SAP modules relevant to material valuation • Explain how the material ledger calculates price differences • Use the material ledger to analyze actual prices for externally procured materials and explain the cause of variances between actual and preliminary valuation prices Your company has activated actual costing. To check the settings for the labels. also call up the material master and look for the valuation data in the two additional currencies. To do so.8QLW 5HFRUGLQJ %XVLQHVV 7UDQVDFWLRQV ([HUFLVHV At the conclusion of these exercises. You are responsible for the production of a demo CD that your company sends to customers.

Local currency &RQWUROOLQJ 6HWWLQJV LQ &RQWUROOLQJ $UHD  &XUUHQF\ Currency setting 0DWHULDO /HGJHU &XUUHQF\ 7\SHV LQ 0DWHULDO /HGJHU 7\SH  Currency type from FI: ____ Currency type from CO: ____ Manual: ____ Which items are selected? What does this setting mean in the material ledger? ___________________________________________________________________ ___________________________________________________________________ ___________________________________________________________________ _______________________________________________________________ &XUUHQF\ 7\SH &XUUHQF\ 7\SH © SAP AG AC530 4-24 .Standard price (S Price): Inventory value: USD USD 2 Currency Settings Check which currency and valuation settings have been made in Customizing under the relevant components FI. Local currency 3. Local currency 2. CO and ML (Note: the entry "0" appears as an empty/ Blank field): )LQDQFLDO $FFRXQWLQJ 6HWWLQJV LQ &RPSDQ\ &RGH  &XUUHQF\ 9DOXDWLRQ 1.

The system automatically determines a purchase order price. Use the following data: Purchase order type Vendor Purchasing organization Purchasing group Company code Material Quantity Plant Storage location: Standard purchase order 1096 / Fabricas Mixtli S.A.3 External procurement with price differences 3-1 Creation of an order 3-1-1 Order an additional 500 labels from the vendor 1096 Fabricas Mixtli. What is the price? PO price: MXN Per piece 3-1-3 How is this price determined? __________________________________________________________ 6DYH \RXU SXUFKDVH RUGHU DQG ZULWH GRZQ WKH SXUFKDVH RUGHU QXPEHU RUGHU QXPEHU _____________________________________________ © SAP AG AC530 4-25 . IDES Mexico Compras Mexico DF IDES Mexico ACT-LCD## (label for CD) 500 pc 6000 Mexico City 0001 3-1-2 Confirm your entries.

Amount of price difference: Price difference account number: Price difference account text: Return to the material price analysis MXN © SAP AG AC530 4-26 . What type of document are you branching to? Document type: ____________________________________________________ 3-2-4 Call up the accounting document. Posting date Purchase order number Column/field 2.3-2 Goods Receipt and Prices Differences 3-2-1 Post the goods receipt for your order (most of the data is taken from your order automatically): Enter your order number and select the Ok button in your item line. How did these price differences occur? Reason:______________________________________________________ _____________________________________________________________ ______________________________________________________ 3-2-3 Call up the material ledger document for the goods receipt. and branch from there to the original source document. Plant Storage location Quantity Movement type Today’s date See previous exercise Select 6000 0001 As in the purchase order 101 3-2-2 Then look at the data in the material ledger display (in company code currency).

..... What is the actual value of the receipts for the period? _________________________ What cost component is this value under? ____________________________ 4-1-3 Change the value setting to the preliminary valuation price.................. Enter the following settings: Period: Currency/Valuation: Value: View: current Company Currency Actual value.... Level + lower level..............4 Cost Component for Price (Actual Cost Component Split and Cost Component Split for Planned Costs) 4-1 Actual Cost Component Split 4-1-1 You are in the 3ULFH GHWHUPLQDWLRQ VWUXFWXUH view of the material price analysis for your labels Write down the following values for your goods receipt: Receipt quantity: Preliminary Valuation: + Price differences: Total Value: 4-1-2 Goto the &RVW &RPSRQHQW view..MXN MXN Cost component / main cost component split The value for your goods receipt is under the category Receipts......... fix+variable PC MXN +... What is the preliminary valuation price of the receipts for the period? __________________________________________________________ What cost component is this value under? ____________________________ 4-1-4 Change the value setting to differences What is difference between the preliminary and actual value for the receipts? ____________________________________________________________ © SAP AG AC530 4-27 ....

The consumption cost element is found using RSHUDWLRQ *%% (offsetting entry for inventory posting) under PRGLILFDWLRQ 9%5 (consumption). and your label is assigned to YDOXDWLRQ FODVV .4-2 Planned Costs 4-2-1 Call up the current standard cost estimate for your label using the following parameters (Product Cost Planning: Material cost estimate with quantity structure): Costing variant: Costing version: Valid from: PPC1 1 Today 4-2-2 Goto the &RVWV Tab and set the reference figure to the current actual inventory quantity (User input). Plant 6000 is assigned to the YDOXDWLRQ PRGLILFDWLRQ . as for the cost estimate. In which cost element is the value updated? __________________________ 4-3 Customizing for Cost Components 4-3-1 Go to &RQILJXUH $XWRPDWLF 3RVWLQJV in &XVWRPL]LQJ IRU 0DWHULDOV 0DQDJHPHQW The account for the goods movements relating to the order is determined using the consumption cost element. Call up the &RVW FRPSRQHQW view.17 was selected for the consumption of your label.WHPL]DWLRQ view. Check which account or cost element. Which account is updated for operation GBB/VBR and material ACT_LCD? Debit:________________________Credit:__________________________ © SAP AG AC530 4-28 . What plan value was calculated for the current inventory? __________________________ What cost component is this value under? __________________________ Change to the . in FKDUW RI DFFRXQWV .

4-3-2 Got to %DVLF 6HWWLQJV IRU 0DWHULDO &RVW (VWLPDWHV in &XVWRPL]LQJ IRU 3URGXFW &RVW &RQWUROOLQJ maintain the cost component structures. and check whether the actual cost component split is activated for the following valuation areas: Valuation Area 6000: Valuation Area 6100: Yes / No Yes / No Which cost component structure is used for the actual cost component split? Is it possible to select a specific cost component split for the actual cost component split? ____________________________________________________________ ____________________________________________________________ 4-3-4 Return to the maintenance of cost component structures. Which cost component structure is used in company code 6000 for the standard cost estimated? Cost component structure for main cost component split: Cost component structure for auxiliary cost component split: 4-3-3 Go to &XVWRPL]LQJ IRU $FWXDO &RVWLQJ 0DWHULDO /HGJHU. In which cost component is the cost element for the consumption of your labels (see above) controlled? ____________________________________________________________ © SAP AG AC530 4-29 . Display the components for the structure ML &RPSRQHQW 1DPH Component 10: Component 20: Component 30: Component 100: Component 300: 4-3-5 Go to the $VVLJQPHQW FRVW FRPSRQHQW  FRVW HOHPHQW LQWHUYDO function for the structure ML.

complete the following table: 2SHUDWLRQ 00.4-3-6 To summarize the exercises for cost element determination.

With what price was the goods issue posted? Price: MXN / PC ACT-LCD## Today’s date 201 6000 0001 1000 50 PC © SAP AG AC530 4-30 . Post this JRRGV LVVXH: Material: Posting date Movement type Plant Storage location Receiver cost center Quantity Save. GBB/VBR 5 5-1 → → $FFRXQW &RVW (OHPHQW → → &RVW &RPSRQHQW Consumption at Cost Center Your FRVW FHQWHU  withdraws  ODEHOV for test purposes. 5-2 Look at this goods issue in company code currency in the material ledger display (view: price determination structure).

Write down the price differences that were posted with the invoice receipt. you will be able to: • • Use Logistics Invoice Verification Explain how the system calculates exchange rate differences 1 1-1 Invoice verification You receive the invoice for the order of your labels.2SWLRQDO . What type of invoice verification do you select. (Ignore the possible warning messages about exceeding the tolerances by entering over them) Today Today <RXU SXUFKDVH RUGHU QXPEHU  0. and why? Reason:____________________________________________________________ ______________________________________________________ 1-2 Carry out invoice verification with the following data: Invoice Date: Posting date: Amount: Purchase order: Confirm. At item level. correct the default amount (order value) to 4000 MX and select the item to 3RVWLQJ 2. Invoice Price differences: MXN © SAP AG AC530 4-31 .1 1-3 After saving the accounting document. company currency).QYRLFH 9HULILFDWLRQ DQG ([FKDQJH 5DWH 'LIIHUHQFHV 8QLW 5HFRUGLQJ %XVLQHVV 7UDQVDFWLRQV 2SWLRQDO ([HUFLVHV At the conclusion of these exercises. Post the invoice. call up the material price analysis in the material ledger again (view:. Price determination structure.

fill out the following table: &XUUHQF\ Mexican pesos USD for type M USD for type P Exchange rate difference in USD: .2 2-1 Exchange Rate Differences In the material ledger display. the system translates the values of the transaction currency (Mexican pesos) into the hard currency. © SAP AG AC530 4-32 . change the display currency to hard currency. check the exchange rates used to calculate exchange rate differences. You can see this difference in the material ledger display. look at the settings for the calculation of exchange rate differences. (Tip: use the pushbutton 3RVLWLRQ). Have price/exchange rate differences occurred? Price differences: Exchange rate differences: 2-2 USD USD In Customizing (Materials Management / Logistics Invoice Verification). Are exchange rate differences calculated in company code 6000? If so. which exchange rate type is used? ___________________________________________________________________ ___________________________________________________________________ ___________________________________________________________________ _______________________________________________________________ In Financial Accounting. ([FKDQJH 5DWH 7\SH Current type M Current type P )URP &XUUHQF\ 100 MXN 100 MXN 7R &XUUHQF\ USD USD 2-3 2-4 To calculate exchange rate differences. Look at the material ledger document for invoice verification. To understand the calculation of exchange rate differences.QYRLFH 9DOXH MXN USD USD USD The difference between the two values in USD is the exchange rate difference that the system calculates on the basis of the settings.

This posting logic makes it possible to separate price and exchange rate differences and assign them to the areas of responsibility. calculate the "true" price differences: Price differences in MXN Exchange rate (type M) “ True” price difference in USD: USD MXN 2-6 Hence. This takes place through a price difference posting.2-5 The total value in hard currency in arrived at using the following logic: The accounting value of the material cannot be changed by the calculation of exchange rate differences. The total value of the column 3ULFH GLIIHUHQFHV results from two values: The inverse value for the exchange rate differences and the "true" price differences that are posted with invoice receipt. © SAP AG AC530 4-33 . because only a fictional exchange rate (the planned exchange rate) is used. Now. The calculated exchange rate differences must also be canceled out by the inverse value. the sum of the "true" price differences and the inverse (negative) value of the exchange rate differences is the value that can be seen in the 3ULFH GLIIHUHQFHV column: Inverse value of the exchange rate differences "True" price differences Total price differences USD USD USD This amount can be seen in hard currency as price differences for the invoice receipt in the material ledger display and the accounting documents for invoice receipt.

dollars USD 0.S.0* 1 Display of Inventory Quantities and Values Material Ledger Display 0DWHULDO 3ODQW $&70/ 0DWHULDO /HGJHU → 0DWHULDO SULFH DQDO\VLV $&7/&'  3HULRG<HDU &XUUHQW SHULRGFXUUHQW \HDU → *RWR→ 0DWHULDO 0DVWHU Current inventory: Company code currency: Standard price (S Price): Current inventory value: Group currency: Standard price (S Price): Inventory value: Hard currency: Standard price (S Price): Inventory value: 500 pc Mexican pesos (MXN) 5 MXN 2500 MXN UNI UNI 1.0* 7RROV → $FFHOHUDWHG6$3 → &XVWRPL]LQJ → (GLW 3URMHFW → 6$3 5HIHUHQFH .6ROXWLRQV 8QLW 5HFRUGLQJ %XVLQHVV 7UDQVDFWLRQV The following menu paths are used in the exercises and solutions: $&70/ $FFRXQWLQJ → &RQWUROOLQJ → 3URGXFW &RVW &RQWUROOLQJ $FWXDO &RVWLQJ0DWHULDO /HGJHU .60 USD 300 © SAP AG AC530 4-34 .03 UNI 515 U.

Company code settings: .0* → &RQWUROOLQJ → 3URGXFW &RVW &RQWUROOLQJ → $FWXDO &RVWLQJ  0DWHULDO /HGJHU → $VVLJQ &XUUHQF\ 7\SHV WR 0DWHULDO /HGJHU 7\SH Material Ledger: Currency Types in Material Ledger Type 0000 Currency type from FI: X Currency type from CO: X Manual: ____ USD Currency Type 40 Controlling: Settings in Controlling Area 6000 With this setting. it copies the currency and valuation settings from Financial Accounting and Controlling. © SAP AG AC530 4-35 . Local currency 3. Note that this character is displayed as a blank.2 Currency Settings Your make currency settings in the Implementation Guide.0* → )LQDQFLDO $FFRXQWLQJ → )LQDQFLDO $FFRXQWLQJ *OREDO 6HWWLQJV → &RPSDQ\ &RGH → 3DUDOOHO &XUUHQFLHV → 'HILQH $GGLWLRQDO /RFDO &XUUHQFLHV 6HOHFW FRPSDQ\ FRGH  Financial Accounting: Settings in Company Code 6000 Currency 1.0* → &RQWUROOLQJ → *HQHUDO &RQWUROOLQJ → 2UJDQL]DWLRQ → 0DLQWDLQ &RQWUROOLQJ $UHD 0DLQWDLQ &RQWUROOLQJ $UHD 6HOHFW FRQWUROOLQJ DUHD  Currency Currency setting Settings for the Material Ledger . Currency Type 10 40 30 The valuation view “ legal” is the setting “ 0”. In addition. Local currency MXN USD UNI Valuation Legal val. Controlling Area Settings: . the material ledger checks whether the settings in these modules correspond to each other. Local currency 2. Legal val. Legal val. you specify that when the material ledger is activated.

RUGHU QXPEHU BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 6DYH \RXU SXUFKDVH RUGHU DQG ZULWH GRZQ WKH SXUFKDVH RUGHU QXPEHU © SAP AG AC530 4-36 .3 External procurement with price differences 3-1-1 Creation of an order /RJLVWLFV → 0DWHULDOV 0DQDJHPHQW → 3XUFKDVLQJ → 3XUFKDVH 2UGHU → &UHDWH → 9HQGRU6XSSO\LQJ 3ODQW . 6000 IDES Mexico 600 Compras Mexico DF 6000 IDES Mexico. SA de CV You create orders in 0DWHULDOV 0DQDJHPHQW: 3-1-2 Confirm your entries. The system automatically determines a purchase order price. PO price: 600 MXN 100 pc each 3-1-3 This price is determined from a purchasing info record.A.QRZQ Make the following entries: Header data: Purchase order type Vendor Purchasing organization Purchasing group Company code .WHP RYHUYLHZ Material Order quantity Delivery date: Plant Storage location: ACT-LCD## (label for CD) 500 pc Today’s date 6000 Mexico City 0001 Standard purchase order 1096 / Fabricas Mixtli S.

Posting date Purchase order number Plant Storage location Quantity Movement type Today’s date See previous exercise 6000 0001 As in the purchase order 101 Set the flag in the OK column (column to the right of the material) 2. field Save.QRZQ Enter your purchase order number and confirm with HQWHU. © SAP AG AC530 4-37 .QYHQWRU\ 0DQDJHPHQW → *RRGV 0RYHPHQW → *RRGV 5HFHLSW → )RU 3XUFKDVH 2UGHU 32 1XPEHU . The difference of MXN 500 is shown in the column for price differences.3-2 Goods Receipt and Prices Differences 3-2-1 Post the goods receipt for your purchase order: /RJLVWLFV → 0DWHULDOV 0DQDJHPHQW → . The system determines the following information. Complete the information as necessary (the information is in the line for the purchase order item). 3-2-2 Material Ledger Display: 0DWHULDO 3ODQW $&70/ 0DWHULDO /HGJHU → 0DWHULDO SULFH DQDO\VLV $&7/&'  Select 3HULRG<HDU &XUUHQW SHULRGFXUUHQW \HDU Price differences: The purchase order value of the product is MXN 3000. The value at the current valuation price (price control S) is MXN 2500. Check whether this information is complete and matches that of the purchase order.

500 MXN 3. 3-2-4 Calling up the accounting document from the material ledger document: Branch from the material ledger document to the accounting document: *RWR → $FFRXQWLQJ GRFXPHQWV Amount of price difference: Price difference account number: Price difference account text: 4 $FFRXQWLQJ GRFXPHQW 500 MXN 231000 Loss from price differences .....500 MXN +.3-2-3 Calling up the source document from the material ledger document: 2SHQ WKH FDWHJRU\ 5HFHLSWV → 2SHQ WKH SURFHVV FDWHJRU\ 3XUFKDVH 2UGHU → 'RXEOH FOLFN RQ WKH PDWHULDO OHGJHU GRFXPHQW Branch from the material ledger document to the source document: *RWR → 6RXUFH 'RFXPHQW The source document is the document that was created for the goods receipt.external Cost Component for Price (Actual Cost Component Split and Cost Component Split for Planned Costs) 4-1 Actual Cost Component Split 4-1-1 Data for goods receipt: 0DWHULDO 3ODQW $&7 0DWHULDO /HGJHU → 0DWHULDO SULFH DQDO\VLV $&7/&'  9LHZ 3HULRG<HDU 3ULFH 'HW 6WUXFWXUH &XUUHQW SHULRGFXUUHQW \HDU 500 pc 2. A Materials Management document..000 MXN Receipt quantity: Preliminary Valuation: + Price differences: Total Value: © SAP AG AC530 4-38 ...

1 4-2 Planned Costs 4-2-1 Standard cost estimate for your labels $FFRXQWLQJ→ &RQWUROOLQJ → 3URGXFW &RVW &RQWUROOLQJ → 3URGXFW &RVW 3ODQQLQJ → 0DWHULDO &RVWLQJ → &RVW (VWLPDWH ZLWK 4XDQWLW\ 6WUXFWXUH → 'LVSOD\ Material: Plant: Costing variant: Costing version: Valid from: ACT-LCD## 6000 PPC1 1 Today © SAP AG AC530 4-39 .1 4-1-4 Value setting: Differences The difference between the preliminary and actual value for the receipts equals:  0. in which the value exists: Actual value for periodic receipts:  0.4-1-2 Cost Components Confirm 9LHZ &RVW &RPSRQHQWV Value setting: Actual value Period: Currency/Valuation: Value: View: current Company code Actual value. in which the value exists: Ä0DWHULDO &RPSRQHQW³ 4-1-3 Value setting: Preliminary Valuation Price The preliminary value for periodic receipts equals: Cost component.1 Ä0DWHULDO &RPSRQHQW³  0. Level + lower level. fix+variable Cost component / main cost component split Cost component.

WHPL]DWLRQ view.4-2-2 In the upper right section of the interface.0* → 0DWHULDOV 0DQDJHPHQW → 9DOXDWLRQ DQG $FFRXQW $VVLJQPHQW → $FFRXQW 'HWHUPLQDWLRQ → $FFRXQW 'HWHUPLQDWLRQ ZLWKRXW :L]DUG → &RQILJXUH $XWRPDWLF 3RVWLQJV This value exists in the cost component  0DWHULDO FRPSRQHQW. In the .1 is displayed for the FXUUHQW LQYHQWRU\ TXDQWLW\ RI  SLHFHV Call up the &RVW FRPSRQHQW view. you can see that the value is updated under the FRVW HOHPHQW . select the tab &RVWV and enter the quantity of the periodic inventory in the &RVWV EDVHG RQ field A planned value of  0. 4-3 Customizing for Cost Components 4-3-1 Account determination (1) . 7KH RIIVHWWLQJ HQWU\ IRU WKH LQYHQWRU\ SRVWLQJ PRGLILFDWLRQ 9%5.

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open the line 2IIVHWWLQJ HQWU\ IRU LQYHQWRU\ SRVWLQJ. In the dialog structure $VVLJQPHQW: Choose 2UJDQL]DWLRQDO XQLWV  &RVW FRPSRQHQW VWUXFWXUH The following structure is used in company code 6000: ML MX Cost component structure for main cost component split: Cost component structure for auxiliary cost component split: 4-3-3 Activating Actual Cost Component . chart of accounts INT.0* → &RQWUROOLQJ → 3URGXFW &RVW &RQWUROOLQJ → 3URGXFW &RVW 3ODQQLQJ → %DVLF VHWWLQJV IRU 0DWHULDO &RVWLQJ → 'HILQH &RVW &RPSRQHQW 6WUXFWXUH Execute and close the dialog box by canceling. Click on the button $FFRXQW $VVLJQPHQW. and scroll down to general modification VBR and valuation class 3000.0* → &RQWUROOLQJ → 3URGXFW &RVW &RQWUROOLQJ → $FWXDO &RVWLQJ0DWHULDO /HGJHU → $FWXDO &RVWLQJ → $FWLYDWH $FWXDO &RVW &RPSRQHQW 6SOLW The actual cost component split is activated for the following valuation areas: Valuation Area 6000: Valuation Area 6100: © SAP AG AC530 Actual cost component split activated Actual cost component split activated 4-40 . 4-3-2 Maintaining the Component Structure .

 .W LV QRW SRVVLEOH WR XVH GLIIHUHQW VWUXFWXUHV IRU DFWXDO FRVWLQJ DV LW LV ZLWK SURGXFW FRVW SODQQLQJ 4-3-4 Cost component structure ML .Cost Element Interval The cost element 400000. complete the following table: $FWLYLW\ GBB/VBR → → $FFRXQW &RVW (OHPHQW 400000 → → &RVW &RPSRQHQW 10 Material Component © SAP AG AC530 4-41 . is assigned to cost component 10 0DWHULDO FRPSRQHQW 4-3-6 To summarize the exercises for cost element determination.0* → &RQWUROOLQJ → 3URGXFW &RVW &RQWUROOLQJ → 3URGXFW &RVW 3ODQQLQJ → %DVLF VHWWLQJV IRU 0DWHULDO &RVWLQJ → 'HILQH &RVW &RPSRQHQW 6WUXFWXUH Select the cost component structure ML and choose the dialog structure CRVW FRPSRQHQW VWUXFWXUH → &RPSRQHQWV ZLWK $WWULEXWHV &RPSRQHQW 1DPH Component 10: Component 20: Component 30: Component 100: Component 300: 4-3-5 Cost element for material consumption Material Component Wages and Salaries Manufacturing Assets Material Overheads Miscellaneous costs In the dialog structure. double click on FRVW FRPSRQHQW VWUXFWXUH select the structure ML and choose &RVW FRPSRQHQW VWUXFWXUH → &RVW FRPSRQHQW VWUXFWXUH ZLWK $WWULEXWHV → $VVLJQPHQW: Cost Component .7KH DFWXDO FRVW FRPSRQHQW VSOLW XVHV WKH VDPH VWUXFWXUHV DV WKH VWDQGDUG FRVW HVWLPDWH 0/ DQG 0. created for the consumption of raw materials.

VVXH Posting date Movement type Plant Storage location Confirm in order to get to the next screen: Receiver cost center Material: Quantity Save. 5-2 Material Ledger Display: $&70/ 0DWHULDO /HGJHU → 0DWHULDO SULFH DQDO\VLV 0DWHULDO 3ODQW $&70//&'  1000 ACT-LCD## 50 PC Today’s date 201 6000 0001 9LHZ 3ULFH GHWHUPLQDWLRQ VWUXFWXUH 3HULRG<HDU &XUUHQW SHULRGFXUUHQW \HDU 2SHQ WKH FDWHJRU\ &RQVXPSWLRQ → 2SHQ WKH SURFHVV FDWHJRU\ &RVW &HQWHU → 'RFXPHQW *.QYHQWRU\ 0DQDJHPHQW → *RRGV 0RYHPHQW →2WKHU *RRGV . IRU &RVW &HQWHU   Price: 5 MXN/pc © SAP AG AC530 4-42 .5 Consumption at Cost Center 5-1 Goods Issue Posting: /RJLVWLFV → 0DWHULDOV 0DQDJHPHQW → .

Logistics Invoice Verification /RJLVWLFV → 0DWHULDOV 0DQDJHPHQW → /RJLVWLFV .QYRLFH 9HULILFDWLRQ → 'RFXPHQW (QWU\ → (QWHU .2SWLRQDO ([FKDQJH 5DWH 'LIIHUHQFHV 8QLW 5HFRUGLQJ %XVLQHVV 7UDQVDFWLRQV 6ROXWLRQV IRU 2SWLRQDO ([HUFLVHV The following menu paths are used in the exercises and solutions: $&70/ $FFRXQWLQJ → &RQWUROOLQJ → 3URGXFW &RVW &RQWUROOLQJ → $FWXDO &RVWLQJ0DWHULDO /HGJHU .0* 7RROV → $FFHOHUDWHG6$3 → &XVWRPL]LQJ → (GLW 3URMHFW → 6$3 5HIHUHQFH .QYRLFH Enter the following data under %DVLF GDWD above the item lines: (Company Code) Invoice date Posting date Amount Purchase order (6000) Today Today 4.000 MXN Your purchase order number 1-2 At item level.0* 1 Invoice verification 1-1 Type of invoice verification: You use logistics invoice verification because conventional invoice verification cannot be used when the material ledger is active. Ignore the warning messages generated due to the tolerance value being exceed and SRVW WKH LQYRLFH © SAP AG AC530 4-43 . correct the default amount (order value) to 4000 MX and select the item to 3RVWLQJ 2.

QYRLFH « Invoice Price differences: 1.1-3 Material Ledger Display: $&7 0DWHULDO /HGJHU → 0DWHULDO SULFH DQDO\VLV 0DWHULDO 3ODQW $&7/&'  2SHQ WKH FDWHJRU\ 5HFHLSWV → 2SHQ WKH SURFHVV FDWHJRU\ 3XUFKDVH 2UGHU → 'RFXPHQW → .1.000 MXN &RPSDQ\ FRGH FXUUHQF\ 0.

The two values used for calculation are: The invoice receipt value calculated with the exchange rate valid on the day of invoice verification.QYRLFH → &RQILJXUH +RZ ([FKDQJH 5DWH 'LIIHUHQFHV $UH 7UHDWHG Exchange rate differences are calculated at the time of the invoice receipt. and Invoice receipt value calculated with the planned exchange rate (first column: „X“) using exchange rate type P (second column: „P“) © SAP AG AC530 4-44 .0* → 0DWHULDO 0DQDJHPHQW → /RJLVWLFV . 3HULRG<HDU &XUUHQW SHULRGFXUUHQW \HDU 2-1 Price and exchange rate differences In the material ledger display. Price differences: Exchange rate differences: USD 40 USD 80 2-2 Checking the settings for handling exchange rate differences in the Implementation Guide: . change the display currency to hard currency (USD).QYRLFH 9HULILFDWLRQ → .QFRPLQJ .

1. is used in the planning cycle to translate the result of a standard cost estimate from controlling area currency to the company code currency.1 86'  0. 2-4 Calculation of the exchange rate differences: &XUUHQF\ Mexican pesos USD for type M USD for type P ([FKDQJH UDWH GLIIHUHQFH LQ 86' 2-5 "True" price differences: Price differences in MXN Exchange rate (type M) “True” price difference in USD: 1000 MXN MXN 100 = USD 12.2-3 Exchange rates: $FFRXQWLQJ → )LQDQFLDO $FFRXQWLQJ → *HQHUDO /HGJHU → (QYLURQPHQW → &XUUHQW 6HWWLQJV → (QWHU 7UDQVODWLRQ 5DWHV (Tip: use the "Position" key or the selection function and enter data for the criteria exchange rate type and currencies to quickly find the correct position) ([FKDQJH 5DWH 7\SH Current type M Current type P )URP &XUUHQF\ 100 MXN 100 MXN 7R &XUUHQF\ USD 12.00 Exchange rate type P.00 0. for example.00 USD 10.

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You can carry out lot-based or periodic cost object controlling. During settlement of the cost object. It accesses the master data of other R/3 applications. Profitability Analysis. routings and work centers from Production Planning. this means that. activity types and business processes from Overhead Cost Controlling. The goal of Product Cost Planning is to update the standard price and create a cost component split to supply basic information for other R/3 applications such as Cost Object Controlling. n n © SAP AG AC530 5-6 .3URGXFW &RVW &RQWUROOLQJ &RPSRQHQWV 3URGXFW &RVW 3ODQQLQJ 4XDQWLW\ 6WUXFWXUH 33 0DVWHU GDWD &RVW 2EMHFW &RQWUROOLQJ 3UHOLPLQDU\ &RVWLQJ 6LPXOWDQHRXV &RVWLQJ 3ODQQHG FRVWV $FWXDO FRVWV 798@  §F ACB !£G D©HE E #%$'&)(0$ 4XDQWLW\ 6WUXFWXUH 0DWHULDO 0RYHPHQWV $FWXDO &RVWLQJ 0DWHULDO /HGJHU Material Int. After you have determined the actual price you have the option revaluating the stocks. &RVW 2EMHFW &RQWUROOLQJ offers constant and real-time controlling for the cost of goods manufactured. OH Process 1!243'5)6 $ $ $ $ 3URFHVV 9DOXH VWUXFWXUH 0DWHULDO SULFHV $FWLYLW\ SULFHV 3URFHVV SULFHV 2YHUKHDG 6WDQGDUG 3ULFH tuC§Dvw©HxbC§FqEs§h¥¤"" p d§F¡y€%¡q§© ¡qd¤¥¤" €%¡§D© ¡d¤¥" p ¥¤£‚£D ¥¥¨!£ p £¦¡e¡q§Ferbs§G© d¥ )LQDO &RVWLQJ 3HULRG(QG &ORVH 9DOXH VWUXFWXUH  ¢¡¤£¦¥¨§© ¡ ¢¥¥¨!£¦" 0DWHULDO /HGJHU 0DWHULDO VHWWOHPHQW $FWXDO SULFH I95P3 (0$¦Q 5)6 RHSP3UT © SAP AG 2001 #%V W$ 2)X (`YaY bc§G© d¥feC© ghgi I95a3 (ƒ$hQ 5)6 RHS`3‚T #%V W$ 2)X (`YaY n 3URGXFW &RVW 3ODQQLQJ is an area of Product Cost Controlling in which non-order-related cost planning and price setting for materials are carried out. Standard costing is the basis of Cost Object Controlling in the R/3 system. variances to this standard price are posted to Financial Accounting (price difference) and Profitability Analysis (variance categories). This value is compared with the actual costs during cost analysis. With this. all materials produced are valuated with the standard price when they are delivered to stock. the actual quantity produced is multiplied by the standard costs per unit in order to calculate the target costs. in Cost Object Controlling. that is BOMs. and cost centers. and Sales and Distribution. The component $FWXDO &RVWLQJ  0DWHULDO /HGJHU makes it possible to calculate a period price of the previous period. If you have set price control S (standard price) in the material master record for semi-finished and finished products.

it may be necessary to analyze the costs of an HQWLUH YDOXH FKDLQ. the SULFH GLIIHUHQFHV from the purchase order of a raw material can be UROOHG XS to the semi-finished and finished products in whose production the raw material was entered during the period. This is referred to as the FRQWUROOLQJ OHYHO RI WKH PDWHULDO n n n © SAP AG AC530 5-7 . for example. In order to carry out a specific analysis of possible procurement alternatives. a structured display of procurement alternatives can be configured in the material ledger. it may be necessary to differentiate between the YDULRXV PHWKRGV RI SURFXUHPHQW for a material. This can help you find the most cost-effective procurement method. For this. In addition. The level of detail of such an analysis can be specified for each material. This reporting can take place in the material ledger and offers the basis for a later rollup of the existing variances. the actual quantity and value flows for each material must be reported in a structured manner.$FWXDO 4XDQWLW\ 6WUXFWXUH 0DWHULDO /HGJHU l 2UGHU VHWWOHPHQW GLIIHUHQW SURGXFWLRQ VFHQDULRV l *RRGV  LQYRLFH UHFHLSWV GLIIHUHQW YHQGRUV +$/% )(57 7UDQVSDUHQF\ RI 9DOXH$GGHG +$/% 52+ +$/% 52+ 52+ 52+ 52+ © SAP AG 2001 n To make the most of Product Cost Controlling. With this.

the process categories 3URGXFWLRQ RU 3XUFKDVH 2UGHU The different types of procurement and consumption are handled by the system in different ways. different data is updated. n n © SAP AG AC530 5-8 . stock transfers or orders. Procurement processes characterize the procurement transaction for a material or possibly for multiple materials. 3XUFKDVH 2UGHU is a single-level procurement and 3URGXFWLRQ is a multilevel procurement.3URFXUHPHQW 3URFHVV IRU 0DWHULDOV 2XWSXW 0DWHULDOV 3URFXUHPHQW $OWHUQDWLYH 3URFXUHPHQW 3URGXFWLRQ SURFHVV . in other words. in-house production. Examples of procurement processes are sub contracting. For example. The system uses process categories to differentiate between the different types of procurement. 3URFHVV FDWHJRULHV differentiate between the GLIIHUHQW W\SHV RI SURFXUHPHQW RU FRQVXPSWLRQ RI PDWHULDOV There are. for example. The system uses this data to derive characteristics that can be used for the creation of procurement processes.QSXW 0DWHULDOV €9¥§h"q© C „ €9¥q§¦"q© C … ¥i E†ibc§Fqd¤¥!""fd¤¡!£h¥E¨C§G© ¥¤"C‡ c b qeCBd)£© C ˆ p £F¨dv‰s§F¡!"gh¥q§ ˆ bc§F q B d‘¡¤"¥ws§Fe¥§ ˆ p Bq§F ˆ ’d!s!£§h¡d!£G©HE © SAP AG 2001 n The central element in the value chain is the SURFXUHPHQW SURFHVV Procurement processes are used in Product Cost Controlling to determine and show procurement costs. there is a single-level or multilevel procurement process. Procurement processes deal with both internal and external procurement. procurement alternatives and consumption alternatives. Upon JRRGV PRYHPHQWV Whe system determines the SURFHVV FDWHJRU\ DXWRPDWLFDOO\ GHSHQGLQJ RQ WKH PRYHPHQW W\SH Depending on the process category.

You can choose the OHYHO RI GHWDLO used to create the procurement alternative by defining the &RQWUROOLQJ OHYHO. The procurement process for the process category 3URGXFWLRQ is called production process. while the procurement alternative represents the production of just one material. A single procurement process can produce multiple materials (such as with joint production). you specify for each material which of these characteristics is used for the creation of procurement alternatives or processes. every production order is assigned to a production process.3RVVLEOH 3URFXUHPHQW  3URGXFWLRQ 3URFHVVHV 0DWHULDO 3URFXUHPHQW DOWHUQDWLYH 3URFXUHPHQW  SURGXFWLRQ SURFHVV +LHUDUFK\ VWUXFWXUH 0XOWLSOH SURFXUHPHQW PHWKRGV -RLQW SURGXFWLRQ &\FOLFDO SURGXFWLRQ © SAP AG 2001 n A SURFXUHPHQW DOWHUQDWLYH presents the different options for procuring a material. that JRRGV UHFHLSW is then assigned to the DVVRFLDWHG SURFXUHPHQW DOWHUQDWLYH. Procurement alternatives are situated hierarchically above process categories. If the PDWHULDO OHGJHU is active with multilevel actual costing. If a goods receipt from an order is posted to a material. Through the Controlling level. n n © SAP AG AC530 5-9 .

For example. Exch. the system distinguishes between the process categories mentioned above and automatically updates them in the material ledger display. n n © SAP AG AC530 5-10 . if necessary.3URFHVV 7\SHV IRU 3URFXUHPHQW 'LVSOD\ 0DWHULDO /HGJHU 'DWD 3URFXUHPHQW I 5P3 (0$¦Q 506 9 ™5)6 d45e3 Q 2S “ $f( 5 W)()$‚Q 2 & ” d $¦$f( S4Xer 3URFHVV “†” 1!•U– ”s—˜P˜ –450{ ( 6}|‚2 $ ”C— 7\SHV I (e~¤Q X`2 gahPhPh h0p T q hah4p 3XUFKDVH RUGHU ” 2)s¢ta5)S`ruXa2 &)( X4d $‚$'( SƒXvr Icwyx W$¦Q X ( X`2SP3 $ 26 W¤()$‚Q 2 &iY 3'5`3¦d Y¤j n 3'5)S & 5 $U&@W$UQ X ( n m3 5)S & 5 $m&oW$‚Q X ( 3URGXFWLRQ S & ™q5ƒ6 d (aYl( SP3 (ƒ$m(P& k dP5)SP3 Q 3 Q (PY 50 W$¦Q X ( d0S Q 3 p`heh W ” I†wsxwz 6XEFRQWUDFWLQJ 7c¥EC©Hq¨©fE©'¤¥£hC§‚€ 6WRFN 7UDQVIHU c¥d¤¥©Hy£¦" 3URFXUHPHQW b†§F¨eCBd)£©HC b†Bq§Ad‘¡!"¥wC§Ae¥§ p £hqdv@‰s§F¡!"g‚¥q§ p Bq’dC!£A§F¡d)£D© E 0DWHULDO 7UDQVIHU 3RVWLQJ 7UDQVIHU SRVWLQJ  VSHFLDO Quantity Preliminary Valuation LQYHQWRU\ Price diff. This system-internal differentiation plays a role in actual costing. rate diff. Price © SAP AG 2001 n Upon JRRGV PRYHPHQWV the system determines the SURFHVV FDWHJRU\ DXWRPDWLFDOO\ GHSHQGLQJ RQ WKH PRYHPHQW W\SH Depending on the process category. 3XUFKDVH 2UGHU is a single-level procurement and 3URGXFWLRQ is a multilevel procurement. During procurement. there is a single-level or multilevel procurement process. See the section ([WHQGHG &XVWRPL]LQJ for detailed information on how and under what conditions you can make adjustments to this view.

In mixed costing of the Product Cost Planning component. choose (GLW &RQWUROOLQJ OHYHO IRU PDWHULDO. a closed padlock symbol indicates that a Controlling level cannot be changed. n n You cannot change a Controlling level for which procurement alternatives or procurement processes are already being used. The &RQWUROOLQJ OHYHO determines the characteristics with which the SURFXUHPHQW DOWHUQDWLYHV and SURFXUHPHQW SURFHVVHV are created and which data is updated. the Controlling level determines the characteristics of the procurement alternatives that are used for the calculation of a mixed price. In the display. and choose a Controlling level from the selection screen.&RQWUROOLQJ /HYHOV RI WKH 0DWHULDO 3URFHVV 7\SH &KDUDFWHULVWLFV RI WKH &RQWUROOLQJ /HYHOV 3URFXUHPHQW DOWHUQDWLYHV bcBq§Fd‘¡¤"¥fC§Fe¥¨§ p B¨’d!C£A§h¡d¤£D©HE p £h¨dv¢£§F¡!"gh¥§ ‚¥y"£A©'Eƒ „¡¤£h¥§D© ¡q b‚§hyeCBd)£© C bc ¡!£¦ƒU„¡¤£F¥§G© ¡q b† ¡q!£‚ƒU†¡¤£h¥q§G© ¡ b† ¡q!£‚ƒU†¡¤£h¥q§G© ¡ b† ¡q!£‚ƒU†¡¤£h¥q§G© ¡ b† ¡q!£‚ƒU†¡¤£h¥q§G© ¡ b†B¨§Fd‘¡¤"q©HEC§FEq¡q© …ƒ¡£G© C!ƒ!¥qeqC§ b†B¨§Fd‘¡¤"q©HEC§FEq¡q© …ƒ¡£G© C!ƒ!¥qeqC§ ‡ ""qBq©HEˆyq ¡¨!£ ‡ ""¨Bq©HEˆyq ¡q!£‚ƒq„¡¤£¦¥§D© ¡q bc§FqesBd¤£A© s„yq ¡q!£Uƒ¨yq ¡q¨©HExyy ¡!£ 798@ ‰ƒ¨§FCB£G©HE bc§FqeCBd)£© s¥§h"q© C €9¥qeqC§qŠ‹ €9¥qeqC§‚79‹iHimi ifiHi ifiHi ifiHi 0DLQWDLQ \RXU RZQ WH[WV i'i i i'i i © SAP AG 2001 n You can determine the level of detail for a procurement process by choosing a Controlling level. you use a Controlling level when creating a product cost collector or using a production process that is supposed to be assigned to the lowest level of a cost object hierarchy. the system DXWRPDWLFDOO\ sets WKH OHYHO SODQWPDWHULDO. © SAP AG AC530 5-11 . In the PDWHULDO OHGJHU the Controlling level is used for DQDO\VLV RI WKH DFWXDO FRVWV in the master data display. In Product Cost by Period. Enter a plant and a material. The Controlling level you set is valid for all application components. If you have not explicitly set the Controlling level. You should account for the fact that the data volume on your server increases when you select a higher level of detail for your Controlling level. If you want to change a Controlling level.

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When working with a GHWDLOHG &RQWUROOLQJ OHYHO every goods movement is DXWRPDWLFDOO\ DVVLJQHG WR D SURFXUHPHQW DOWHUQDWLYH In the example above, the &RQWUROOLQJ OHYHO 3XUFKDVLQJ 2UJDQL]DWLRQ9HQGRU has been selected for the process category Purchase Order. For this reason, a goods receipt is automatically assigned to the related procurement alternative (in this example: Vendor B). The procurement alternatives are, as shown in the slide, hierarchically arranged under the process categories.

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&RVW 2EMHFW &RQWUROOLQJ offers order and period based controlling for the cost of goods manufactured and plants. In order-related product cost controlling you use manufacturing orders as cost objects. The costs updated on the manufacturing order are normal analysed and settled by lot. This means that variances are calculated after the total quantity planned for production has been delivered to the warehouse. 3HULRGLF &RVW &RQWUROOLQJ collects costs over a longer period of time, using a cost object, whereby debits and credits are considered for each period. In periodic product controlling, you use a product cost collector as the cost object which allows the collection of costs at production level, regardless of the production type. Regardless of whether you use order-related, process or repetitive manufacturing, you can update costs to the product cost collector and also analyze these periodically. You can use cost object hierarchies to create costs, that can not be directly assigned, to highler levels (cost object nodes in the hierarchy). Make-to-order production means that materials are produced in accordance to a sales order item. Such materials are called made-to-order materials or individual requirements. In this case, the cost object is a FRVW DQG UHYHQXH EHDULQJ VDOHV RUGHU LWHP

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This diagram shows us the planned production scenario that will be completed in the exercises for the unit. After you have procurred the raw materials, the "slug" using two procurement alternatives, the finished product is completed. To do this, we use a product cost collector, that uses a specific production version. In production, 100 pieces are scrapped, so that from 900 input materials only 800 finished CDs are produced.

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Alternatively. then the system directly generates a link to the product cost collector when a production order is created for the FRUUHVSRQGLQJ FKDUDFWHULVWLF YDOXHV The costing variant 3ODQQHG that was defined in the production order is not transferred from the product cost collector. to create a temporary planned order cost estimate that cannot be saved. the product cost collector is created for the characteristics material/production plant/planning plant/production version. if necessary. Manufacturing orders that are linked to product cost collectors receive the VWDWXV 3&& This status prevents costs from being posted to the production order.3URGXFWLRQ 6FHQDULR 5HODWLRQVKLS EHWZHHQ 3URGXFW &RVW &ROOHFWRUV DQG 3URGXFWLRQ 2UGHUV ë!ì0í`î ­ƒìƒïGð ñ ïGïDï Material Plant ²± W $ 2 & d4X`3 ” 2 Y 3 ” 2¤ 6 6 ( Xe3mU2 $ &2 ` ² ¸ ¶  · f ¯ ¹ ­ƒ®¯ ® °ƒ± ®D ³ µ a µ ¨ º »`³ µ · ±A¼D¼ ³ ´ 3& ž!Ÿ¡ l¢ƒŸh£¥¤§¦H¨ª©C«¬h£ ½¦¾ ¿'À Á ‚ÃHÄmÅ' ÄU¾ Ö¦Ém×}ĸ¿mÀFÎ'¾ ¿'Ó¦Ç'ÃH Á ¿‚Å`Î'¾ ¿'ÃHÄmÈHÈUÊ ÆFÇfÈmÁ ÅHÄHÈ'ÈDɂ¾ ÄHÉ‚Ê ÖhÐ ÉmĂ×} ĸ ¿'ÅUÀF¦Ê Îm¥§¾¥¨¿m¥ӂ© ÇfÃH Á ¿UÅ`Îm¾ ¿mÃHÄfÈHÈ‚Ê G ú ûüFý þÿ  ¢¡¤£hóhóFóGò ‚ ½ ¾ ' È Á ‚ ¿ Ëh¿mÈf Á ÅHÌeÍhÉ'¾ Á ɂÅH¦ÎmÏ ÉmÅ ËF¿U×`ÎHɂÅHÕ¸Ã'¿mÓmÄ mÎ ¾ ¿UӂÇfÃ' Á ¿‚ÅeÎm¾ ¿UÃfÄHÈ'È}Å'¿‚á Ã'¿mÈH Á ÅHÌeÐHÉU¾ Á É'Å'‚ÉHÃf ÇfÉUÏ Ø¸ÉH Ä'¾ Á ÉmÏ ò óAóFóhôAõFöAò¦÷ ‚ Ëh¿mÈf Á ÅHÌ`ÈmÑ'ÄHÄfÂ Ê Ò¸¾ ÓUÄm¾U ՂÎHÄ ½¦¾ ¿mӂÇfÃH Á ¿¦ÅvÎmÏ É'Å' ñ ïDïGï ÒÐfÄ'¾ ÑfÄ'ÉHÓPÔ ÄHÕ‚Ê Ò¸¾ ÓUÄm¾ ½¦Ï É'ÅUÅ'Á Å'Ì`ÎUÏ ÉmÅ' ¾ ÄmÈ'Ç'Ï Â È¸ÉmÅ'É'Ï Õ'È'Á È`Ô ÄfÕ ÙFÕÖhÈmۂ ÄmÍ4× ÈHÆUÂ àƒ ÉHÂ Ü ÇHÈvÚmÛF܂ÝHÞGÆhßDÛ ½¦¾ ¿mӂÇfÃH Á ¿¦Å¸ÐHÄU¾ È'Á ¿‚Å øhùeóGò D Þ G Þ Ð'É'¾ Á ÉUÅHÃHÄ`Ô ÄfÕ ã`ä å¦æhä çmè é¦ê Ëh¿mÈ'ÂUܦÈH Á ×}ÉHÂ Ä Ãf¿UHÈ Â Á Å'ÌPÏ ¿'ÂUÈmÁ â Ä Ù¦ÄHÂ Â Ï Äm×}Ä'Å'¦¾ ÇmÏ Ä 3URGXFWLRQ 3URFHVV ‘¡q§h¡d¤£‚¥¨§G© "!£© d PREM PPP3 6000 ACT-DC05 RM01 COGM 701737 000003 000001 6000 33 6)& 3URGXFWLRQ RUGHU  3URGXFWLRQ RUGHU  3URGXFWLRQ RUGHU  W ”¨” © SAP AG 2001 n A SURGXFW FRVW FROOHFWRU can be created independently of the production type. If you are working with the &RQWUROOLQJ OHYHO 3URGXFWLRQ 9HUVLRQ. The system automatically generates the SURGXFWLRQ SURFHVV when the product cost collector is created. The status of the product cost collector is relevant for period-end closing in Cost Object Controlling. you can also use the Controlling levels %20URXWLQJ or SURGXFWLRQ SODQWSODQQLQJ SODQW If you have already created a product cost collector. SAP recommends using this Controlling level whenever you are working with production versions. This means that you can collect costs on a product cost collector during RUGHUUHODWHG SURGXFWLRQ SURFHVV PDQXIDFWXULQJ and UHSHWLWLYH PDQXIDFWXULQJ The assignment of the production order to the product cost collector takes place through a production process. but rather continues to be defaulted from the order. It can be used. n n © SAP AG AC530 5-16 .

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this results from a standard cost estimate that was released. You can settle the variance categories to FRVWLQJEDVHG 3URILWDELOLW\ $QDO\VLV &23$. The cost object is credited with the quantity delivered to the warehouse multiplied by the standard price. When the goods are received. At the same time the DFWXDO FRVW FRPSRQHQW VSOLW is determined from the cost elements for the settlement and registered in the material ledger. the value of the total variance is updated in the material ledger. Generally.  ¡¤£¦¥q§G© ¡q¤¡¤"£¦¥§¸‡ Š9‰ ˆ("  " p £¦¡e¡q§Ferbs§G© d¥¨‡ … 2 &    © SAP AG 2001 7RWDO  p £hqdv €%¡q§D© ¡d¤¥!" ˆ …&2    ˆ„ €%¡§G© ¡¨d¤¥‘d!¡¤£¦¥EqC§G© ¥¤" bc§G© d¤¥    ‘  B¡£© £U€ …‘    p £§GBd¤£GBq§F¥ …‘  p d§h¡¨y …‘  £q"q© …ƒ¥ ‘    8wB!£yqB£†yq§G© d¤¥@¡§G i ‘    ‰y£h¡'‡ ‘    n For materials with price control S. The value of the total variance is posted to a SULFH GLIIHUHQFH DFFRXQW in Financial Accounting during VHWWOHPHQW Furthermore. the JRRGV UHFHLSW in the warehouse takes place at the VWDQGDUG SULFH at completion of production. the system automatically debits the inventory account and credits the inventory change account in Financial Accounting.

You settle to costing-based Profitability Analysis by variance categories and cost element groups. n n © SAP AG AC530 5-17 . Only the variances calculated with target cost version 0 are relevant for settlement to Profitabiliy Analysis. You control the variance categories through the value fields in Profitability Analysis.

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but not price variances of lower levels. 9DULDQFHV 'HELW  *RRGV UHFHLSW  :. n n © SAP AG AC530 5-18 . revaluation of activities at actual activity prices. You make the necessary settings for this in Logistics. During the VHWWOHPHQW and transfer of the calculated data to other objects and application components. You can confirm order headers or individual operations. You can carry out goods issues.  I95P3UT p43 W$ 2 & T #lV 5 z W$ 2)X4T 6 …&2 &RVW &RPSRQHQW VSOLW DFF WR $FWXDO &RVWV n All DFWXDO SRVWLQJV in the system that are related to a SURGXFW FRVW FROOHFWRU immediately debit the product cost collector. However.3 6LQJOHOHYHO SULFH GLIIHUHQFHV Inventory © SAP AG 2001  @¡!£¦¥§G© ¡q7!¥eqE¥§ Price Diff. periodic allocation of overhead and process costs. you can also ascertain that activity allocations and goods issues and/or goods receipts are automatically carried out during confirmations. When calculating work in process in Product Cost by Period. it is best to perform confirmations at the level of operations. Logistical functions. confirmations and goods receipts independently of each other. VLQJOHOHYHO SULFH GLIIHUHQFHV of the material are generated in the material ledger that contain the variances of the product cost collector. such as goods issue postings and confirmations continue to be carried out with reference to manufacturing orders (or in repetitive manufacturing: production versions). such as those from the raw materials entered. as well as the calculation of work and process and the variances between target and actual costs. The resulting costs are updated on the product cost collector. The SHULRGHQG FORVLQJ DFWLYLWLHV of Cost Object Controlling make the following possible: regular periodic reporting.

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Costs from other areas in CO can be transferred to CO-PA periodically. Sales data is transferred to account-based CO-PA from two main sales order processing tasks: Goods issues and Billing. it is also possible to carry out manual direct account assignments from FI to CO-PA. using activity and template allocation. Sales data is transferred to costing-based CO-PA from two main sales order processing tasks: Creating or changing an order (optional) and Billing. © SAP AG AC530 5-20 . &RVW DQG UHYHQXH HOHPHQW DFFRXQWLQJ I95P3UT f5a— ( #lV W$ 2)X4T 5HYHQXH 'LVFRXQWV 6' © SAP AG 2001 n n n n n The data from sales component (SD) is one of the most important sources of information for Profitability Analysis.QWHUQDO 2UGHUV &220 3URGXFW &RVW &RQWUROOLQJ &RVW 2EMHFW &23& 809A@CB7DC@FEGDIHQPSR&9UTFRV9#W§X@V9`Y ). In addition.2YHUYLHZ RI 'DWD )ORZ WR 3URILWDELOLW\ $QDO\VLV &2 3URILWDELOLW\ $QDO\VLV 2YHUKHDG 0DQDJHPHQW &23$ 3URILWDELOLW\ VHJPHQW • 3URFHVVHV • &RVW &HQWHUV • . settlement and stock transfers.

6DOHV 2UGHU 3URFHVVLQJ &XVWRPHU ). which are then used to start the respective workflows. The SD component begins with the processes before the actual sale and ends with the processing of the customer payment for the goods or services purchased. R/3 uses documents that are linked together. When the customer SD\PHQW is received. the money for the order is received and you post the incoming payment in FI. that is linked to the previous or next document. Each process takes place using an electronic document. n n n n © SAP AG AC530 5-21 . The R/3 component SD (Sales and Distribution) is the perfect instrument to do this. When the goods are delivered a GHOLYHU\ GRFXPHQW is created. 6' 3URFHVV FKDLQ /RJLVWLFV © SAP AG 2001 6DOHV 2UGHU   'HOLYHU\    %LOOLQJ  6HWWOHPHQW  3D\PHQW   W n Effective sales order processing requires the integrated processing of all activities relating to the customer. Sales order processing begins with the creation of a VDOHV GRFXPHQW. and a ELOOLQJ GRFXPHQW is generated to invoice the customer. The linked document flow in the R/3 System simplifies sales order processing for both you and your customers.

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These condition types are assigned to YDOXH ILHOGV LQ FRVWLQJEDVHG 3URILWDELOLW\ $QDO\VLV. the system creates corresponding line items in CO-PA. At this point. This means. The number of received line items is identical to the number of items posted in FI. n n n © SAP AG AC530 5-22 . that a line item will be created in CO-PA for each individual cost/revenue element. sales deductions and other values (e. Note. a1 bV &b 9(W¦B7c Hi edgf# (h a     5HYHQXH . (for more information. and stores these values in FRQGLWLRQ W\SHV. where the Revenue and receivables postings are made at the same time. no line items are created for incoming orders. 5HFHLYDEOHV . that the data is only transferred to account-based CO-PA if the general ledger account in FI is defined as a cost or revenue element in CO. A business transaction is usually ended in SD with a ELOOLQJ GRFXPHQW. see the notes for general posting logic in Controlling). The Billing data is automatically transferred to FI. 5HEDWH . When creating a ELOOLQJ GRFXPHQW SD calculates all revenues. Note. specified in MM (for goods issues) or SD (billing documents).g VWDQGDUG FRVWV) using the costing sheet. at the same time that it creates the accounting documents for goods issue and billing. as these do not result in postings to FI. The values in account-based CO-PA are assigned to profitability segments and are saved in the cost/revenue element. so that the System can automatically transfer these values to CO-PA.  6' 4XDQWLW\ )ORZ 6DOHV 2UGHU  'HOLYHU\  %LOOLQJ 6HWWOHPHQW © SAP AG 2001 W n Data is updated in CO-PA for accounting purposes at the same time that data is posted in Financial Accounting. (&3&$ 0/ ).

• • © SAP AG AC530 5-23 . In this case. This option is discussed in the Unit "CO-PA Integration". for sale to unrestricted-use VWRFN. it is possible to revaluate the billing document or order settlement at SHULRGHQG FORVH XVLQJ DFWXDO FRVWV. If you have activated the material ledger. the cost of goods manufactured for the sales are only transferred to CO-PA at order settlement. The production process delivers the finished goods. If the VDOHV RUGHU LWHP LV D FRVW REMHFW. the UHYHQXHV IURP ELOOLQJ are transferred directly to 3URILWDELOLW\ $QDO\VLV (CO-PA). If the sales order item is not a cost object. Possible variances can be transferred to COPA when the production order is settled.6DOHV RI *RRGV DQG 6HUYLFHV 6DOHV 2UGHU .WHP  $&7'&'  SLHFHV %LOOLQJ 'RF 2UGHU 6HWWOHPHQW 0DW &RVW (VWLPDWH &23& &23& $FWXDO UHYHQXH 3URILWDELOLW\ $QDO\VLV &23$ &23$ prqts FRVWV … €¨ux uwvxv y7 ƒv ‚&„ 0DQXIDFWXULQJ ˆ4 ‰x †Q ‡‰ 3ODQQHG &RVWV yS€¨vw ƒv  „‘ 0DWHULDO /HGJHU prqws ’ vtv „ " © SAP AG 2001 y7€“vt 'v ‚&„ ‘ ˆ †” vx‡ v yS €¨v4 •v '„ –• n 6FHQDULRV: • The sales item is based on products from make-to-stock production. for example controlled by a production order. Posting of costs of goods manufactured in CO-PA can be based on a FRVW HVWLPDWH. already created in Product Cost Planning. the VDOHV RUGHU LWHP LV QRW D FRVW REMHFW.

3URFHVV 7\SHV IRU &RQVXPSWLRQ 3URFHVV 7\SHV IRU &RQVXPSWLRQ 'LVSOD\ 0DWHULDO /HGJHU 'DWD pUqts— q•™ €As ˜ kCqƒ™ l!q4 d —wq ˜ Vm € — — ‚ e y l €`˜ ƒ €A€ m!4t — s ™ R —'™~ a RVRV |!Yp q•9` }! e{i dfeCg&h“i7e0i&jwj 7€ ’ vtvtv Q p 4 — € 8U@C‚ YpR†dzEGDFYCE ˜ x v ˆ … vwv ˆ e HePS q — RV9yl HQYF — B&9GYCE p0wyx „  ugv mxtw'‚ ƒ  €`€ m'¤t ˜ @p9AYCE„W @F‚ ‹ E‰@CB&RVŒAYCErhyPSRV9¢W§B7c q — r s¨q hrE‰PFD{ b 9(W P%B ltq mt‚ s s €¨‚s — yVq €`˜  kFq'™ lt— — s¨— — ˜ ˜w{xn m'‚ € ˆ ‚ v4v q…•ˆ ’ v m p0 l n E‰@ b s m 9„W§B7 8eF™ b P%— B&9( c „ yS€A˜  mp˜ v' ‹ EG@FB&R&ŒGYCE0h{PSR&9(W¨B7cšfS8iˆVY b W @F‚ › B&…7YCB&9‰P%E`‡ 8r9AP bCŠz‹ E‰@FB&RVŒ`YFE HSXIƒ‚ @p9„W …CY†W§Bp…CYCB&9GP%E`‡ HeP{B&RySXIˆV9(W P{B 80@ƒ‚ YpR†dzEGDCYFE 8f9‰P bCŠz‹ E‰@CBVRVŒ`YFE hf‚ @CB79 a hf‚ @CB790 —7& Ž7& ”7& ƒ& ”& –7 'Ž7’&—& '‘C'’7 '’&•&”7 ’C'”7 '’&•7” —&”ƒ–        ’ƒ–7&     ’p–ƒ“ ”& ’Fp“ ”& ’Fp“ ”& ’Fp“ ”& ’Fp“ ”& ’Fp“ ”& x7msqxsA €¨l yr sq €`˜ ƒ‚e n npo — q m!‚ €“‚zy7€“˜  yS— €A˜  3UHOLPLQDU\ YDOXDWLRQ DW VWDQGDUG SULFH &RQVXPSWLRQ &DWHJRULHV Quantity Preliminary Valuation Price Diff. the consumption alternative and the procurement alternative are the same. All consumed material quantities. the consumption alternative of a raw material is also the procurement alternative of a semi-finished product. are valuated with the VWDQGDUG SULFH n n © SAP AG AC530 5-24 . in other words. such as those for sales orders. Price © SAP AG 2001 n n When materials are FRQVXPHG the data is categorized (in the same way as for procurement) according to different SURFHVV FDWHJRULHV The FRQVXPSWLRQ DOWHUQDWLYH represents the different ways a material can be consumed and is used in the application component Actual Costing/Material Ledger for display in the material ledger master data display. Exch. In multilevel processes. stock transfers or consumption of cost centers. rate diff.

'(6 6FHQDULR &' 3URGXFWLRQ DOO 3RVWLQJV  3& dfeFg&h“i7efi ’•ˆ v!v 6$/(  3&  3& d%eFg&h“i7e0i ’ vtvwv 75$16  3& &267  3&  3& 352' 39  39   3& 25'(5 d%eFg&h | efi ’ vtvwv dfeCg&h“œ7e0i ’ vtvwv  3& 25'(5 © SAP AG 2001  3& 25'(5 'HO  'HO   3& n n The above diagram shows an overview of the SRVWLQJV DOUHDG\ PDGH. This data corresponds with the participant exercises completed during this course. along with the corresponding TXDQWLW\ GDWD.. The aim of period-end close in the material ledger is to subsequently adjust tKH DFWXDO FRVWV RU YDULDQFHV to the VWDQGDUG FRVW © SAP AG AC530 5-25 .

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AC530

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At the conclusion of these exercises, you will be able to: • • • Understand how value chains are structured by the material ledger Control the settings for Controlling levels of a material Explain how the Material Ledger and Cost Object Controlling (product cost collectors) are integrated

Your company has decided that it wants detailed cost information for the second input material (CD blank) and the demo CDs. In procurement controlling, the capabilities of the material ledger are to be utilized and finer Controlling levels determined. You produce the demo CDs and post goods issues. 1 Change Settings for Controlling Levels 1-1 Look at the Controlling levels of your CD labels and blank CDs. Which characteristics are updated with these settings when goods are received for the process category SXUFKDVH RUGHU? What are the settings? &RQWUROOLQJ /HYHO IRU 3XUFKDVH 2UGHUV $&7/&' Characteristic 1 Characteristic 2 &RQWUROOLQJ /HYHO IRU 3XUFKDVH 2UGHUV $&7%&' Characteristic 1 Characteristic 2

1-2

You want to carry out procurement controlling for your blank CDs at a finer level of detail. To do so, FKDQJH the setting for the &RQWUROOLQJ OHYHO for purchase orders for your blank CD ACT-BCD## to 3XUFKDVLQJ RUJDQL]DWLRQYHQGRU.

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External Procurement 2-1 Creation of Two Purchase Orders 2-1-1 Order 500 blank CDs ACT-BCD## from Puebla Digital and another 500 from Productos Argentinos. Use the following data: 3XUFKDVH 2UGHU  Purchase order type Vendor Purchasing organization Purchasing group Company code Material Quantity Plant Storage location: Standard purchase order 1097 (Puebla Digital S.A.) 3XUFKDVH 2UGHU  Standard purchase order 1098 (Productos Argentinos)

6000 IDES Mexico 600 Compras Mexico 6000 IDES Mexico ACT-BCD## (blank CD) 500 pc each 6000 0001

When you confirm your entries, the system pulls the valid prices from the vendor info record. Price _________MXN/100 PC _________MXN/100 PC 6DYH \RXU SXUFKDVH RUGHU DQG ZULWH GRZQ WKH SXUFKDVH RUGHU QXPEHU

3XUFKDVH RUGHU BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 2-2 Goods Receipts 2-2-1 Post the JRRGV UHFHLSW IRU WKH ILUVW SXUFKDVH RUGHU (most of the data is automatically taken from the purchase order): Posting date Purchase order number 2. field Plant Storage location Quantity Movement type
© SAP AG AC530

3XUFKDVH RUGHU BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB

Today’s date See previous exercise Select 6000 0001 As in the purchase order 101
5-28

Repeat this procedure for the VHFRQG SXUFKDVH RUGHU.

2-2-2 Then look at the data in the material ledger display. You now have more detailed information for the SURFXUHPHQW DOWHUQDWLYHV. What names do the procurement alternatives have? Doubleclick on the lines of the procurement alternatives. Specific characteristics have been defined for the procurement alternatives. Which characteristic values do the procurement alternatives have in these cases? 3URFXUHPHQW $OWHUQDWLYH  9DOXH

1DPH &KDUDFWHULVWLF Process category Controlling level ... ...

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3URFXUHPHQW $OWHUQDWLYH  9DOXH

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Process category Controlling level ... ... 3 Change Procurement and Consumption Alternatives 3-1 You want to change the names of the procurement alternatives for ACT-BCD## in the material ledger display. To do so, maintain the names of the two procurement alternatives with two texts of your choice. Name of procurement alternative 1097/6000 Name of procurement alternative 1098/6000 "User-defined text entry:" Vendor 1097 "User-defined text entry:" Vendor 1098

Then look at the data for ACT-BCD## in the material price analysis.

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In-House Production Basic data for in-house production You now want to begin production of the demo CDs. You have decided to cost the products by period and create a product cost collector for the demo CD. Later you will create a production order for this product cost collector and complete processing. The following data is available: Cost centers: Work centers: Activity types: Production version: 530CC1, 530CC2 530WP1, 530WP2 530AT1. 530AT2 New machine / 01

4-1

Controlling level of the demo CD Display the Controlling level of your demo CD for the process category 3URGXFWLRQ (material ACT-DCD##): Controlling level

4-2

Product Cost by Period with Product Cost Collectors 4-2-1 Create a product cost collector for your demo CDs. Enter the following data in the dialog box: Material Plant Order type Controlling level Planning plant Production version ACT-DCD## 6000 RM01 Production version 6000 01

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Maintain the following entries in the 'DWD tab: Profit center: Business area: Costing variant plan: Costing variant actual: Costing sheet: Overhead key: Results analysis key: Variance key: No entry 7000 PREM PPP3 COGM SAP10 No entry 000003

In the +HDGHU tab, enter a short text for the product cost collector. Short text for product cost collector: PkoSa-## (your group number)

In the 3URGXFWLRQ SURFHVV tab, enter a name for the production process. Also write down the process number: Name of production process: Process number: Costing lot size Process-## (your group number) _________________ 100 PC

When you save, the system asks if you want to create a SUHOLPLQDU\ FRVW HVWLPDWH. Answer <HV. Create preliminary cost estimate? Yes

Write down the number of the product cost collector. Order number of product cost collector: ____________________

Look at the cost estimate. What is the cost of goods manufactured for the demo CD? Cost of goods mfd for DEMO-CD: MXN

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4-3

Production of the demo CDs 4-3-1 Create a production order for the production of the demo CDs. ACTDCD## Use the following data: Material Order type Production plant Quantity Finish (date) ACT-DCD## PP08 6000 900 PC Today

4-3-2 In the &RQWURO GDWD tab, look for the number of the production process. Production process Does the number of the production process agree with that of the product cost collector? Release the order and save. Write down the RUGHU QXPEHU: _____________________________________________________ Display the order and select the &RQWURO GDWD tab. Call up the product cost collector from there. From the +HDGHU tab of the product cost collector, you can display the production orders for your product cost collector. 4-4 Actual Postings for the Production Order 4-4-1 Create a final confirmation for your production order. Use the following data: &RQILUPDWLRQ W\SH <LHOG WR FRQILUP Posting date &RQILUPHG 6FUDS )LQDO FRQILUPDWLRQ  3&  3& Today Yes / no: ________________

The *RRGV 0RYHPHQWV icon displays information on which goods issues and goods receipts the system will perform when you save the confirmation.

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Goods receipt ACT-DCD##: Goods issue ACT-LCD##: Goods issue ACT-BCD##: 800 pc __________PC __________PC GR QRW FRQILUP PRUH WKDQ  SLHFHV RI WKH UDZ PDWHULDO RWKHUZLVH \RX ZLOO QRW KDYH HQRXJK PDWHULDOV DYDLODEOH.

and choose view &RVW FRPSRQHQW Display the actual and then the preliminary values. Do price differences exist for the goods receipt for the order? Why? 4-5 Update the Cost Component Split for Goods Issue Go to the material price analysis for your demo CD ACT-DCD##. Check that all goods movements are correct and VDYH your confirmation as a ILQDO FRQILUPDWLRQ 4-4-2 Call up the material ledger display for all of your materials. Enter the values in the following table: &RVW &RPSRQHQW Material Component Wages and Salaries Manufacturing Assets: Material Overheads Other Costs Why are the cost component split values the same at this point in time (excluding possible rounding errors)? ___________________________________________________________________ ___________________________________________________________________ ______________________________________________ $FWXDO YDOXH 3UHOLPLQDU\ 9DOXDWLRQ © SAP AG AC530 5-33 .

perform the following steps using the data in the corresponding tables. To do this.4-6 Period-End Closing in Cost Object Controlling It is the end of the period. and you want to settle the product cost collector for ACT_DCD##. 4-6-1 &DOFXODWLRQ RI 2YHUKHDG Controlling area 0DWHULDO 3ODQW Period/Fiscal year Test run Dialog display 'HWDLO OLVW 6000 $&7'&'  Current period _ (no) X (yes) . \HV.

Which type of overhead is calculated? What is the amount? Type of overhead: Overhead rate Amount Currency Click the &KDQJH 'LVSOD\ 9DULDQW icon to display the amount in object currency (MXN) Overhead ________________ MXN 4-6-2 9DULDQFH &DOFXODWLRQ 0DWHULDO 3ODQW Period/Fiscal year Selected target cost versions 7HVW UXQ 'HWDLO OLVW $&7'&'  Current period 000 BB QR.

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cost . $PRXQW MXN MXN MXN USD USD USD Variances 4-6-3 Settlement 0DWHULDO 3ODQW Settlement period Background processing 7HVW UXQ 'HWDLO OLVWV Check transaction data $&7'&'  Current period _ (no) B QR. costs .How high are the calculated variances? $PRXQW Target costs Actual costs (Act.alloc.scrap) . act.

_ (no) . \HV.

and choose view &RVW FRPSRQHQW Display the actual and then the differences. $PRXQWFXUUHQF\ Sender Settled to material Settled to profitability segment _____________USD/____________MXN _____________USD/____________MXN Go to the material ledger display and write down the SULFH YDULDQFHV LQ FRPSDQ\ FRGH FXUUHQF\. Price Differences 4-7 MXN Go to the material price analysis for your demo. Go to the detail list and make a note of the settled values: You can see the values in local currency by changing the display variant. Enter the values in the following table: &RVW &RPSRQHQW Material Component Wages and Salaries Manufacturing Assets: Material Overheads Other Costs $FWXDO YDOXH GLIIHUHQFHV Actual Cost Component Split: Updating the Cost Components after Settlement © SAP AG AC530 5-35 .

What is the price? _____________________________________________/ 100 PC Save the order and write down the order number: __________________ 6666 Order-## (your group number) ACT-DCD## 600 pc © SAP AG AC530 5-36 .How can you explain the differences that did not exist before the settlement of the product cost collector? ___________________________________________________________________ ___________________________________________________________________ ______________________________________________ 5 Sales Order Processing 5-1 Create a Sales Order Create a sales order with the following data: On the selection screen: Order type: Sales Organization: OR 6000 Confirm the entries and enter the following data: Sold-to-party order number: Material: Quantity: Confirm your entries. The system automatically determines a sales price using price and account determination.

Click on the SRVW JRRGV LVVXH icon Write down the number of the delivery ____________________________ Go to the SULFH GHWHUPLQDWLRQ view of the PDWHULDO SULFH DQDO\VLV and check the data for your delivery.5-2 Delivery for sales order Post the delivery for your order: Make the following entries: On the selection screen: 6KLSSLQJ SRLQW 6HOHFWLRQ GDWH 2UGHU  $ GDWH LQ WKH QH[W PRQWK <RXU VDOHV RUGHU QXPEHU Confirm your entries. enter the suggested delivery quantity (total quantity of your order) as the SLFNLQJ TXDQWLW\. At what unit price was the delivery valuated? _____________________________________MXN 5-3 Billing and Settlement for Sales Order Your sales order is linked to a cost object. On the 3LFNLQJ tab. 5-3-1 Create a Billing document for your delivery and save the document. Write down the document number: BBBBBBBBBBBBBBBBBBBBB 5-3-2 Choose Periodic Settlement for your sales order. and make the following entries: 6DOHV 2UJDQL]DWLRQ 6DOHV GRFXPHQW 6HWWOHPHQW 3HULRG<HDU 3URFHVV &RQWURO  <RXU VDOHV RUGHU QXPEHU 2QO\ VHOHFW WKH ILHOG GHWDLO OLVW AC530 5-37 &XUUHQW SHULRG © SAP AG . you must create a billing document and settle the order. In order to be able to see the revenue generated by the sale in Profitability Analysis.

? _____________________________________________________ Why do no actual values for contribution margin accounting exist at this time? ______________________________________________________ Enter the following values in the table: Sales Revenue: Total costs of goods manufactured in Target: Contribution Margin II .5-3-3 Execute report IDES530 in the information system for CO-PA. wages.Target: MXN MXN MXN 6 Further Goods Movements for the Demo CD © SAP AG AC530 5-38 ... Make the following entries: From Period From/To Product: Current Period (MM.YYYY) ACT-DCD## How does the system find the differentiated values for material component..

Create a purchase order with the following data: Purchase order type Vendor Purchasing organization Purchasing group Company code Material Quantity Price Plant Storage location: Standard purchase order 1099 (Studio Chapultepec) IDES Mexico Compras Mexico IDES Mexico ACT-DCD## (demo CD) 200 pc According to the purchasing info record 6000 0001 When you confirm. RUGHU QXPEHU 0. you decide to get the demo CDs from the vendor Studio Chapultepec. Which price was taken from the purchasing info record? 32 SULFH Save your purchase order.1   3& 6-1-2 Post the goods receipt for your purchase order: Today’s date See previous exercise 6HOHFW 6000 0001 As in the purchase order 101 Posting date Purchase order number 2. the system issues a warning message. ILHOG Plant Storage location Quantity Movement type 3RVW WKH JRRGV LVVXH © SAP AG AC530 5-39 .6-1 External Procurement of the Demo CD 6-1-1 Because your production capacity has been used up and the demand for the demo CD has not yet been met. Ignore the message.

1   3& However. ([WHUQDO SURFXUHPHQW SULFH . note that the price of in-house production does not contain the price differences of the raw materials used at this point in time.1   3& 0.1   3& 0.QKRXVH SURGXFWLRQ SULFH $YHUDJH 5HFHLSW SULFH 0. 6-2 Reposting part of your demo CD 6-2-1 The manager of your second plant in Mexico has advised you that there is an urgent need for demo CDs. You can now analyze whether external procurement or in-house production is cheaper for you. you place part of your inventory at his disposal and enter the following posting: Posting date 0RYHPHQW W\SH Plant Storage location 5HFHLYHU SODQWVWRUDJH ORFDWLRQ 0DWHULDO 4XDQWLW\ Today’s date  7UDQVIHU SRVWLQJ SODQW WR SODQW.Then look at the data in the material ledger display. Therefore.

Where do the different cost component split values come from? ______________________________________________________ © SAP AG AC530 5-40 . look at the data in the material ledger display again. What is the cause of the price differences? _____________________________________________________________ _______________________________________________ Display the cost structure in plant 6100. Then switch to the data display for plant 6100. Display the data for plant 6000 and look at the accounting document for the posting. 6000 0001   3& $&7'&' 6-2-2 After saving the transfer posting.

6ROXWLRQV 8QLW 6WUXFWXUHG 9DOXH &KDLQV The following menu paths are used in the exercises and solutions: $&70/ $FFRXQWLQJ → &RQWUROOLQJ → 3URGXFW &RVW &RQWUROOLQJ $FWXDO &RVWLQJ0DWHULDO /HGJHU . Plant Material © SAP AG AC530 5-41 . &RQWUROOLQJ /HYHO IRU 3XUFKDVH 2UGHUV $&7/&' Characteristic 1 Characteristic 2 Plant Material &RQWUROOLQJ /HYHO IRU 3XUFKDVH 2UGHUV $&7%&' Characteristic 1 Characteristic 2 1-2 Change Controlling Level Select the process category 3XUFKDVH 2UGHU and click on the icon &KDQJH &RQWUROOLQJ /HYHO. you see that the checkmark for the process category 3XUFKDVH 2UGHU is next to the characteristics 3ODQW0DWHULDO.0* 7RROV → $FFHOHUDWHG6$3 → &XVWRPL]LQJ → (GLW 3URMHFW → 6$3 5HIHUHQFH .0* 1 Settings for the Controlling Level 1-1 Display Controlling Level $&70/→ (QYLURQPHQW → (GLW &RQWUROOLQJ /HYHO IRU 0DWHULDO In the table. Choose the setting Purchasing Organization/Vendor as the new Controlling level. The checkmark is now next to the set level. The characteristics SXUFKDVLQJ RUJDQL]DWLRQ and YHQGRU are now updated in addition to the previous characteristics.

S.2 External Procurement 2-1 Creation of Two Purchase Orders /RJLVWLFV → 0DWHULDOV 0DQDJHPHQW → 3XUFKDVLQJ → 3XUFKDVH 2UGHU → &UHDWH → 9HQGRU6XSSO\LQJ 3ODQW . Purchase order type Confirm your entries. The system automatically calculates the purchase order price from the purchasing info record.A. 1100 MXN 100 pc each © SAP AG AC530 5-42 .A. PO price: 6DYH WKH RUGHU 3XUFKDVH RUGHU QXPEHU  BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB Second Purchase Order: Header data: Purchase order type Vendor XQGHU 2UJDQL]DWLRQ GDWD Purchasing organization Purchasing group Company code 6000 IDES Mexico 600 Compras Mexico DF 6000 IDES Mexico Standard purchase order 1098 / Productos Argentinos Imp.QRZQ First Order: Vendor XQGHU 2UJDQL]DWLRQ GDWD Purchasing organization Purchasing group Company code First Order: Material Order quantity Plant Storage location: Item overview ACT-BCD## (CD blank) 500 pc 6000 0001 6000 IDES Mexico 600 Compras Mexico DF 6000 IDES Mexico Header data: Standard purchase order 1097 / Puebla Digital S.

Select © SAP AG AC530 5-43 . Check this information in the line for the purchase order item.Second Purchase Order: Item overview Material Order quantity Plant Storage location: ACT-BCD## (CD blank) 500 pc 6000 0001 Confirm your entries. PO price: 6DYH WKH RUGHU 3XUFKDVH RUGHU QXPEHU  BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 2-2 Goods Receipts 2-2-1 Goods receipt for the first purchase order: /RJLVWLFV → 0DWHULDOV 0DQDJHPHQW → . field Save.QYHQWRU\ 0DQDJHPHQW → *RRGV 0RYHPHQW → *RRGV 5HFHLSW → )RU 3XUFKDVH 2UGHU → 32 1XPEHU .QRZQ Enter your purchase order number and confirm. The system automatically calculates the purchase order price from the purchasing info record. The system determines the following information. Repeat this procedure for the second purchase order. Posting date Purchase order number Plant Storage location Quantity Movement type Today’s date See previous exercise 6000 0001 As in the purchase order 101 1400 MXN 100 pc each Set the flag in the OK column (column to the right of the material) 2.

org.org.:6000 9DOXH BB purchase order 0004 purchase order purchasing organization/vendor 6000 IDES Mexico 1097 Puebla Digital S. double-click on the procurement alternatives.2-2-2 Procurement alternatives in the material ledger display: $&70/ 0DWHULDO /HGJHU → 0DWHULDO SULFH DQDO\VLV 0DWHULDO 3ODQW $&7%&'  Through the addition of the characteristics SXUFKDVLQJ RUJDQL]DWLRQ and YHQGRU the corresponding procurement alternatives are generated and shown in the material ledger display. For more information. 3URFXUHPHQW $OWHUQDWLYH  Vendor:0000001098 Purch.:6000 9DOXH BB purchase order 0004 purchase order purchasing organization/vendor 6000 IDES Mexico 1098 Productos Argentinos 2SHQ WKH FDWHJRU\ 5HFHLSWV → 2SHQ WKH SURFHVV FDWHJRU\ 3XUFKDVH 2UGHU 3HULRG<HDU &XUUHQW SHULRGFXUUHQW \HDU 'HVFULSWLRQ &KDUDFWHULVWLF Process category Controlling level Purchasing organization Vendor 'HVFULSWLRQ &KDUDFWHULVWLF Process category Controlling level Purchasing organization Vendor © SAP AG AC530 5-44 .A. 3URFXUHPHQW $OWHUQDWLYH  Vendor:0000001097 Purch.

Then save. © SAP AG AC530 5-45 . $FFRXQWLQJ → &RQWUROOLQJ → 3URGXFW &RVW &RQWUROOLQJ →&RVW 2EMHFW &RQWUROOLQJ → 3URGXFW &RVW E\ 3HULRG → 0DVWHU 'DWD → 3URGXFW &RVW &ROOHFWRU → (GLW Enter your material ACT-DCD## and plant 6000. open the category 5HFHLSWV and then the process category 3XUFKDVH RUGHU.3 Change Procurement and Consumption Alternatives $&70/→ 0DWHULDO /HGJHU → (GLW 3URFXUHPHQW $OWHUQDWLYHV&RQVXPSWLRQ $OWHUQDWLYHV Enter material ACT-BCD## and plant 6000. The procurement alternatives are now shown with your maintained text. 4-2 Product Cost by Period with Product Cost Collectors 4-2-1 Create product cost collectors. Enter a name in the field &KDQJHDEOH QDPH. Click on &RQILUP Then double-click on the second procurement alternative and enter a text there as well. Controlling level 3URGXFWLRQ Plant/material The controlling level can not be changed if the product cost collector has been created. 4 In-House Production 4-1 Controlling level of the finished demo CD $&70/→ (QYLURQPHQW → (GLW &RQWUROOLQJ /HYHO IRU 0DWHULDO Enter material ACT-DCD## and plant 6000. Name of procurement alternative 1097/6000 Name of procurement alternative 1098/6000 "User-defined text entry:" Vendor 1097 "User-defined text entry:" Vendor 1098 In the material ledger display. and click on the &UHDWH 3URGXFW &RVW &ROOHFWRU icon. Select the first procurement alternative and click on the icon 'LVSOD\&KDQJH.

Enter the following data in the dialog box: Material Plant Order type Controlling level Planning plant Production version Click on . Also write down the process number: Name of production process: Process number: Costing lot size 100 PC Process-## Save your entries and create a preliminary cost estimate for the product cost collector. Short text for product cost collector: PKoSa-## In the 3URGXFWLRQ SURFHVV tab. ACT-DCD## 6000 RM01 Production version 6000 01 Maintain the following entries in the 'DWD tab: Profit center: Business area: Costing variant plan: Costing variant actual: Costing sheet: Overhead key: Results analysis key: Variance key: No entry 7000 PREM PPP3 COGM SAP10 No entry 000003 In the +HDGHU tab. © SAP AG AC530 5-46 . enter a short text for the product cost collector.FRQ &RQILUP. enter a name for the production process.

Order number of product cost collector: You display the preliminary cost estimate for the product cost collector by clicking on the &RVWLQJ pushbutton. Cost of goods mfd for DEMO-CD: 2066. Quantity Finish (date) 900 PC Today Confirm the entries.67 MXN 4-3 Production of the demo CDs 4-3-1 Creation of a production order for the demo CDs ACT DCD## /RJLVWLFV → 3URGXFWLRQ → 3URGXFWLRQ &RQWURO → 2UGHU → &UHDWH →:LWK 0DWHULDO Material Order type Production plant ACT-DCD## PP08 6000 Confirm the entries. © SAP AG AC530 5-47 .

From there. go to the +HDGHU tab and click on the icon 2UGHUV39. 2UGHU QXPEHU _______________________________________ Display order: /RJLVWLFV → 3URGXFWLRQ → 3URGXFWLRQ &RQWURO → 2UGHU →'LVSOD\ Enter your order number and confirm. look for the number of the production process. &RQILUPDWLRQ W\SH <LHOG WR FRQILUP Posting date Enter. 4-4 Actual Postings for the Production Order 4-4-1 Confirmation for the production order: /RJLVWLFV → 3URGXFWLRQ → 3URGXFWLRQ &RQWURO → &RQILUPDWLRQ → (QWHU → )RU 2UGHU Enter your order number and confirm. Once again. You are now in your production order. branch to the &RQWURO GDWD tab. Click on the *RRGV PRYHPHQWV icon.4-3-2 In the &RQWURO GDWD tab. Production process Identical to the number of the product cost collector Click on the 5HOHDVH RUGHU icon and save your order. The following goods movements are performed when you save the confirmation: Goods receipt ACT-DCD##: Goods issue ACT-LCD##: Goods issue ACT-BCD##:  SF &RQILUPHG VFUDS )LQDO FRQILUPDWLRQ  3&  3& Today  SF GR QRW FRQILUP PRUH WKDQ  SLHFHV RI WKH UDZ PDWHULDO RWKHUZLVH \RX ZLOO QRW KDYH HQRXJK PDWHULDOV DYDLODEOH. Click on the 3URGXFW FRVW FROOHFWRU icon.

AC530 5-48  SF © SAP AG .

The standard price is also used to determine the preliminary value. © SAP AG AC530 5-49 .1 As the material has price control S.1  0.1  0.1  0. Note the message in the status bar: Confirmation saved.1  0. which means that there can be no differences in the cost component split. the goods issues are valuated at the standard price.Save the confirmation.1  0. Goods Movements:  (UURUV  4-4-2 Material ledger display: $&70/ 0DWHULDO /HGJHU → 0DWHULDO SULFH DQDO\VLV 0DWHULDO 3ODQW $&7'&'  Open the category 5HFHLSWV → Open the process category 3URGXFWLRQ 7KH RUGHU ZDV GHOLYHUHG DFFRUGLQJ WR SULFH FRQWURO 6 DW WKH VWDQGDUG SULFH 3RVVLEOH KLJKHU IROORZ XS FRVWV DUH RQO\ SRVWHG DW RUGHU VHWWOHPHQW RU PDWHULDO OHGJHU VHWWOHPHQW 7KHUH DUH WKHUHIRUH QR SULFH GLIIHUHQFHV DW WKLV WLPH 3HULRG<HDU &XUUHQW SHULRGFXUUHQW \HDU 4-5 Update the Cost Component Split for Goods Issue $&70/ 0DWHULDO /HGJHU → 0DWHULDO SULFH DQDO\VLV 0DWHULDO 3ODQW $&7'&'  3HULRG<HDU 9DOXH $FWXDO YDOXH 9LHZ &RVW &RPSRQHQW &XUUHQW SHULRGFXUUHQW \HDU DQG WKHQ 9DOXH SUHOLPLQDU\ YDOXDWLRQ &RVW &RPSRQHQW Material Component Wages and Salaries Machines Material Overheads Other Costs $FWXDO YDOXH 3UHOLPLQDU\ 9DOXDWLRQ  0.1  0.1  0.1  0.1  0.

4-6 Period-End Closing in Cost Object Controlling 4-6-1 Calculation of Overhead $FFRXQWLQJ → &RQWUROOLQJ → 3URGXFW &RVW &RQWUROOLQJ →&RVW 2EMHFW &RQWUROOLQJ → 3URGXFW &RVW E\ 3HULRG →3HULRG(QG &ORVLQJ → 6LQJOH )XQFWLRQV 3URGXFW FRVW FROOHFWRU→2YHUKHDGV→.QGLYLGXDO 3URFHVVLQJ Controlling area 0DWHULDO 3ODQW Period/Fiscal year Test run Dialog display 'HWDLO OLVW 6000 $&7'&'  Current period _ (no) X (yes) . \HV.

4-6-2 Variance Calculation $FFRXQWLQJ → &RQWUROOLQJ → 3URGXFW &RVW &RQWUROOLQJ →&RVW 2EMHFW &RQWUROOLQJ → 3URGXFW &RVW E\ 3HULRG →3HULRG(QG &ORVLQJ → 6LQJOH )XQFWLRQV 3URGXFW FRVW FROOHFWRU → 9DULDQFHV → . Type of overhead: Overhead rate $PRXQW &XUUHQF\ Material overhead 10%  86' Click the &KDQJH 'LVSOD\ 9DULDQW icon to display the amount in object currency (MXN) 2YHUKHDG  0.QGLYLGXDO 3URFHVVLQJ 0DWHULDO 3ODQW Period/Fiscal year Selected target cost versions © SAP AG $&7'&'  Current period 000 AC530 5-50 . You see the costing structure. Execute.1 Click on the green arrow to return to the menu.

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you see the amount of the variances. $PRXQW FRQWUROOLQJ DUHD. You can have this amount displayed in the different currencies. On the variance calculation list.

alloc. costs .scrap) . act. Target costs Actual costs (Act.cost . $PRXQW FRPSDQ\ FRGH.

QGLYLGXDO 3URFHVVLQJ 0DWHULDO 3ODQW Settlement period Background processing 7HVW UXQ 'HWDLO OLVWV Check transaction data Execute.00 MXN 1320.00 USD 1935. 16533.36 MXN 18600.00 MXN USD 1720.00 Variances Click on the green arrow to return to the menu. 4-6-3 Settlement $FFRXQWLQJ → &RQWUROOLQJ → 3URGXFW &RVW &RQWUROOLQJ →&RVW 2EMHFW &RQWUROOLQJ → 3URGXFW &RVW E\ 3HULRG →3HULRG(QG &ORVLQJ → 6LQJOH )XQFWLRQV 3URGXFW FRVW FROOHFWRU → 6HWWOHPHQW → . $&7'&'  Current period _ (no) B QR.00 USD 143.

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Click on the GHWDLO OLVW icon on the basic list for settlement and write down the settled values: $PRXQWFXUUHQF\ Sender Settled to material Settled to profitability segment © SAP AG The number of your product cost collector USD 143/ 1320 MXN USD 143/ 1320 MXN AC530 5-51 .

and the cost component split for planned prices.350 MXN 0 MXN GLIIHUHQFHV 300 MXN 525 MXN 225 MXN 270 MXN 0 MXN 9LHZ &RVW &RPSRQHQW &XUUHQW SHULRGFXUUHQW \HDU When settling the product cost collector. and are transferred using the different cost elements in to the material ledger.125 MXN 1.500 MXN 2.Material ledger display: $&70/ 0DWHULDO /HGJHU → 0DWHULDO SULFH DQDO\VLV 0DWHULDO 3ODQW $&7'&'  3HULRG<HDU &XUUHQW SHULRGFXUUHQW \HDU Open the category 5HFHLSWV → Open the process category 3URGXFWLRQ Price differences: 1320 MXN 4-7 Actual Cost Component Split: Updating the Cost Components after Settlement $&70/ 0DWHULDO /HGJHU → 0DWHULDO SULFH DQDO\VLV 0DWHULDO 3ODQW $&7/&'  3HULRG<HDU 9DOXH $FWXDO 9DOXH 'LIIHUHQFHV &RVW &RPSRQHQW Material Component Wages and Salaries Machines Material Overheads Other Costs $FWXDO YDOXH 13. © SAP AG AC530 5-52 .625 MXN 1. the difference between the actual debits and target credits are determined as variances. The differences are a result of the variances between the values for the actual cost component split.

The sales price for your demo CD is 3. Save the order and write down the order number: __________________ 5-2 Delivery for sales order /RJLVWLFV → 6DOHV DQG 'LVWULEXWLRQ → 6DOHV → 2UGHU →6XEVHTXHQW )XQFWLRQV → 2XWERXQG 'HOLYHU\ On the selection screen: 6KLSSLQJ SRLQW 6HOHFWLRQ GDWH 2UGHU  2UGHU  25  \RXU JURXS QXPEHU.000 MXN per 100 pieces.5 5-1 Sales Order Processing Create a Sales Order /RJLVWLFV → 6DOHV DQG 'LVWULEXWLRQ → 6DOHV → 2UGHU → &UHDWH On the selection screen: Order type: Sales Organization: Confirm the entries and enter the following data: Sold-to-party order number: Material: Quantity: Confirm your entries.

$&7'&'  SF $ GDWH LQ WKH QH[W PRQWK <RXU VDOHV RUGHU QXPEHU Confirm your entries. Click on the SRVW JRRGV LVVXH icon Valuation price for goods issue: © SAP AG AC530 5-53 . enter the suggested delivery quantity (total quantity of your order) as the SLFNLQJ TXDQWLW\. On the 3LFNLQJ tab.

5-3-2 Settlement /RJLVWLFV → 6DOHV DQG 'LVWULEXWLRQ → 6DOHV → 2UGHU →6XEVHTXHQW )XQFWLRQV → 6HWWOHPHQW Sales Organization: Sales document: Settlement Period/Year: Process Control: 5-3-3 CO-PA Report IDES AC530 &RQWUROOLQJ → 3URILWDELOLW\ $QDO\VLV → .QIRUPDWLRQ 6\VWHP → ([HFXWH 5HSRUW 2SHUDWLQJ &RQFHUQ .'($ &RVWLQJEDVHG 3URILWDELOLW\ $QDO\VLV.21. 5-3 Billing and Settlement for Sales Order 5-3-1 Billing Document /RJLVWLFV → 6DOHV DQG 'LVWULEXWLRQ → 6DOHV → 2UGHU →6XEVHTXHQW )XQFWLRQV → %LOOLQJ Enter the document number for your delivery and save. The billing document is created.60 MXN per piece.$&70/ 0DWHULDO /HGJHU → 0DWHULDO SULFH DQDO\VLV 0DWHULDO 3ODQW $&7'&'  3HULRG<HDU 9LHZ 3ULFH GHWHUPLQDWLRQ VWUXFWXUH &XUUHQW SHULRGFXUUHQW \HDU The delivery is valuated at the standard price .

Choose Report IDES AC530 From/To Period From/To Product: Current Period ACT-DCD## 6000 Your sales order number Current period No selection How does the system find the differentiated values for material component. wages. ? From the cost elements that were transferred from the standard cost estimate. © SAP AG AC530 5-54 ....

000 MXN 12.'(6 0H[LFR   6WXGLRV &KDSXOWHSHF  &RPSUDV 0H[LFR ')  .'(6 0H[LFR Item overview 0DWHULDO Plant Storage location: 2UGHU TXDQWLW\ $&7'&' ODEHO IRU &'.Why do no actual values for contribution margin accounting exist at this time? 7KH DFWXDO FRVW FRPSRQHQW VSOLW YDOXHV KDYH QRW EHHQ WUDQVIHUUHG \HW Enter the following values in the table: Sales Revenue: Total costs of goods manufactured in Target: Contribution Margin II .Target: 18.QRZQ Header data: Purchase order type 9HQGRU 3XUFKDVLQJ RUJDQL]DWLRQ 3XUFKDVLQJ JURXS &RPSDQ\ FRGH Standard purchase order  .040 MXN 6 Further Goods Movements for the Demo CD 6-1 External Procurement of the Demo CD 6-1-1 Create Purchase Order /RJLVWLFV → 0DWHULDOV 0DQDJHPHQW → 3XUFKDVLQJ → 3XUFKDVH 2UGHU → &UHDWH → 9HQGRU6XSSO\LQJ 3ODQW .960 MXN 5.

1  SF HDFK Save your purchase order and write down the purchase order number.  SF 6000 0001 Confirm your entries. order number: ________________________________________ © SAP AG AC530 5-55 . 32 SULFH  0. The system automatically calculates a purchase order price from the purchasing info record.

QKRXVH SURGXFWLRQ SULFH $YHUDJH 5HFHLSW SULFH 0. The system determines the following information.6-1-2 Goods Receipt for Purchase Order: /RJLVWLFV → 0DWHULDOV 0DQDJHPHQW → . Check this information in the line for the purchase order item.QYHQWRU\ 0DQDJHPHQW → *RRGV 0RYHPHQW → *RRGV 5HFHLSW → )RU 3XUFKDVH 2UGHU → 32 1XPEHU . ILHOG 6HOHFW 6DYH Material ledger display: $&70/ 0DWHULDO /HGJHU → 0DWHULDO SULFH DQDO\VLV 0DWHULDO 3ODQW $&7'&'  3HULRG<HDU &XUUHQW SHULRGFXUUHQW \HDU Procurement price analysis: ([WHUQDO SURFXUHPHQW SULFH .1    SF  0. Posting date Purchase order number Plant Storage location Quantity Movement type Today’s date See previous exercise 6000 0001 As in the purchase order 101 Set the flag in the OK column (column to the right of the material) 2.1  3& 0.QRZQ Enter your purchase order number and confirm.1    SF © SAP AG AC530 5-56 .

The cost component split is transferred from the delivering plant. In plant 6100.60). © SAP AG AC530 5-57 . The difference between these two value bases is displayed as the price difference. a preliminary valuation takes place with the standard price valid there (20.QYHQWRU\ 0DQDJHPHQW → *RRGV 0RYHPHQW → 7UDQVIHU 3RVWLQJ Posting date Movement type Plant Storage location Confirm. 6-2-2 Material ledger display: $&70/ 0DWHULDO /HGJHU → 0DWHULDO SULFH DQDO\VLV 0DWHULDO 3ODQW $&7'&'  6100/0001 ACT-DCD## 100 PC Today’s date 301 6000 0001 3HULRG<HDU &XUUHQW SHULRGFXUUHQW \HDU Open the category 5HFHLSWV → 6WRFN 7UDQVIHU → Double-click on the material ledger document Branch from the material ledger document to the accounting document. *RWR → $FFRXQWLQJ GRFXPHQWV $FFRXQWLQJ GRFXPHQW The material is delivered to plant 6100 with the value determined in plant 6000 (standard price: 21.6-2 Transfering part of your demo CD 6-2-1 Post Goods Issue/Receipt /RJLVWLFV → 0DWHULDOV 0DQDJHPHQW → . Receiver plant/storage location Material Quantity Save.00 MXN).

3HULRG(QG &ORVH LQ $FWXDO &RVWLQJ &RQWHQWV l &RQFHSW RI WKH 3HULRGLF 8QLW 3ULFH l &RVWLQJ 5XQ IRU WKH 0XOWL/HYHO $FWXDO &RVWLQJ © SAP AG 2001 © SAP AG AC530 6-1 .

3HULRG(QG &ORVH LQ $FWXDO &RVWLQJ 8QLW 2EMHFWLYHV $W WKH FRQFOXVLRQ RI WKLV XQLW \RX ZLOO EH DEOH WR l ([SODLQ KRZ WKH SHULRGLF XQLW SULFH LV FDOFXODWHG l 5XQ WKH SHULRGHQG FORVH ZLWK RU ZLWKRXW UHYDOXDWLRQ l &UHDWH D FRVWLQJ UXQ IRU PXOWLOHYHO DFWXDO FRVWLQJ H[HFXWH LW DQG DQDO\]H LW © SAP AG 2001 © SAP AG AC530 6-2 .

&RXUVH 2YHUYLHZ $& $FWXDO &RVWLQJ0DWHULDO /HGJHU )XQGDPHQWDOV RI 0DWHULDO 9DOXDWLRQ 'HVLJQ DQG 3XUSRVH RI WKH 0DWHULDO /HGJHU 5HFRUGLQJ %XVLQHVV 7UDQVDFWLRQV 6WUXFWXUHG 9DOXH &KDLQV 3HULRG(QG &ORVH LQ $FWXDO &RVWLQJ ([WHQGHG &XVWRPL]LQJ DQG &23$ .QWHJUDWLRQ © SAP AG 2001 © SAP AG AC530 6-3 .

3HULRG(QG &ORVH LQ $FWXDO &RVWLQJ %XVLQHVV 6FHQDULR l 2QFH WKH SHULRG FORVLQJ SURJUDP KDV EHHQ UXQ \RX FDQ FDUU\ RXW WKH SHULRGHQG FORVLQJ DFWLYLWLHV LQ WKH PDWHULDO OHGJHU l :H ZLOO ILUVW FRQFHQWUDWH RQ WKH SRVWLQJ ORJLF <RX ZLOO DQDO\]H WKH HIIHFWV RI WKH FORVLQJ HQWU\ LQ WKH PDWHULDO OHGJHU GHSHQGLQJ RQ ZKHWKHU WKH RSWLRQ WR UHYDOXDWH ZDV FKRVHQ l 7KHQ \RX OO ZRUN ZLWK WKH PXOWLOHYHO DFWXDO FRVWLQJ IXQFWLRQ DFURVV PXOWLSOH SODQWV <RX OO OHDUQ KRZ WR FUHDWH D FRVWLQJ UXQ H[HFXWH LW DQG DQDO\]H LW © SAP AG 2001 © SAP AG AC530 6-4 .

3HULRGLF 8QLW 3ULFH DQG &ORVLQJ (QWULHV 7RSLF 2EMHFWLYHV $W WKH FRQFOXVLRQ RI WKLV WRSLF \RX ZLOO EH DEOH WR l ([SODLQ KRZ WKH SHULRGLF XQLW SULFH LV FDOFXODWHG l 'HWHUPLQH VLQJOHOHYHO PDWHULDO SULFHV l *HQHUDWH FORVLQJ HQWULHV ZLWK DQG ZLWKRXW UHYDOXDWLRQ RI WKH HQGLQJ LQYHQWRU\ l $QDO\]H SULFH GLIIHUHQFH SRVWLQJV © SAP AG 2001 © SAP AG AC530 6-5 .

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the closing entry can be reversed and repeated (status &ORVLQJ HQWU\ UHYHUVHG. The Material Ledger recognises whether valuation relevant operations have been completed for the material or whether the period closing program has run. It is no longer possible to change the price in the current period. Further values can still be entered and the price can still be redetermined. n n n n The status 3HULRG RSHQHG registers the funcctions of the period closing program and allows valuation relevant operations to be created for the period opened. Valuation relelvant operations can only be created using this changed price. The &ORVLQJ HQWU\ SHUIRUPHG status prevents the entry of further valuation-relevant transactions for the closed posting period. Status VLQJOHOHYHO SULFH GHWHUPLQDWLRQ FRPSOHWHG shows that a single-level price has already been calculated. The 0XOWLOHYHO SULFH GHWHUPLQDWLRQ status allows the entry of further valuation-relevant transactions for the closed posting period. n Material Ledger data is DXWRPDWLFDOO\ assigned a SHULRG VWDWXV This status shows which functions have been completed for the material and which functions can still be completed. Multilevel price differences are calculated for the material. However. 4XDQWLWLHV DQG YDOXHV FUHDWHG means that valuation relevant operations have already been posted. documents that the valuation price for a material has been changed. The status SULFH FKDQJHV PDGH. This status is a prerequisite for multilevel material price determination.

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the FXPXODWLYH GLIIHUHQFHV are added to the FXPXODWLYH LQYHQWRU\ for that period. It reflects the actual costs of a material for the closed period. To determine the periodic unit price. You have to VHW the PDWHULDO SULFH GHWHUPLQDWLRQ for each period (in the "Organizational tasks" menu or directly from a "costing run"). 5HFHLSWV 6LQJOHOHYHO SULFH GHWHUPLQ  ¢¡¤£¦¥ ¡¨§©   "!#%$'&%()10 0 $'1!#)%#2! 3$3&3 &4(3&115 )1637 3UHOLPLQDU\ YDOXDWLRQ RI WKH FXPXODWHG LQYHQWRU\  FXPXODWHG YDULDQFHV &XPXODWLYH LQYHQWRU\ 3HULRGLF 8QLW 3ULFH © SAP AG 2001 n n The SHULRGLF XQLW SULFH is determined once a period has ended. which can be used for valuating the ending inventory. exchange rates and revaluation differences that have arisen due to the (single-level) procurement of a material in this period. Single-level material price determination includes variance amounts from differences in price. Once a period has been closed. The YDOXDWLRQ IRU WKH FXUUHQW SHULRG remains XQFKDQJHG during single-level material price determination. The system uses this to calculate the weighted average price. n n n © SAP AG AC530 6-7 . the system uses the cumulative inventory (all goods received plus beginning inventory) and the cumlative difference (all differences between the standard price and the entered price for all goods received and the beginning inventory).

3HULRGLF 8QLW 3ULFH $VVLJQLQJ 6LQJOH/HYHO 9DULDQFHV 0DWHULDO $&7/&'  3HULRG VWDWXV GHWHUPLQHG VLQJOHOHYHO 1HZ  3ULFH FRQWURO 6 SULFH  6WDQGDUG SULFH  0.1  . The functions of single-level material price determination serve as the basis for multilevel actual costing. Price determination can be repeated as many times as you want.1  D)10 &3$FE GIH4)# P15"E )10%H4)#&3 P352Q 1H Z 3ULFH 3ULFH 4XDQWLW\3UHOLPLQDU\ 9DOXDWLRQ 'LIIHUHQFH %HJLQQLQJ . This value is for informational purposes only and reflects the value of the material in inventory at the current periodic unit price. The line 1RW DOORFDWHG is inserted under the consumption category because with single-level determination. the price differences cannot be attributed to the different consumptions.QYHQWRU\ 5HFHLSWV 2WKHU UHFHLSWVFRQVXP &XPXODWLYH LQYHQWRU\ 1RW DOORFDWHG (QGLQJ LQYHQWRU\ &RQVXPSWLRQ © SAP AG 2001                        n 0DWHULDO SULFH GHWHUPLQDWLRQ is the step that calculates the SHULRGLF XQLW SULFH.QYHQWRU\ YDOXH 0. Single-level material price determination sets the VWDWXV GHWHUPLQHG VLQJOHOHYHO. n n n n © SAP AG AC530 6-8 . The price control of the material remains set to S.1  829A@CB © 7  3HULRGLF XQLW SULFH 0. The moving price field in the material master is updated with the calculated price. The periodic unit price is also used to calculate a VWDWLVWLFDO WRWDO YDOXH.

$XWRPDWLF DFFRXQW GHWHUPLQDWLRQ can be performed simultaneously for valuation groups (called valuation grouping codes) with PXOWLSOH YDOXDWLRQ DUHDV. you assign different account grouping codes to those valuation areas. Automatic account determination applies to all valuation areas that are assigned to that valuation grouping code. If the user specifies a company code or plant when he enters a transaction. This VLPSOLILHV WKH PDLQWHQDQFH RI DXWRPDWLF DFFRXQW GHWHUPLQDWLRQ. All valuation areas that use the same automatic account determination should be assigned to the same account grouping codes. the system derives the valuation area and the valuation grouping code from that information.$FFRXQW $VVLJQPHQW 9DOXDWLRQ *URXSLQJ &RGH   [[[[[[  9DOXDWLRQ *URXSLQJ &RGH  9DOXDWLRQ $UHD  9DOXDWLRQ $UHD  9DOXDWLRQ $UHD  9DOXDWLRQ $UHD  © SAP AG 2001 9DOXDWLRQ *URXSLQJ &RGH RI WKH 9DOXDWLRQ $UHD n If you want automatic account determination within a chart of accounts to proceed differently for particular company codes or plants (valuation areas). You must define automatic account determination separately for each valuation grouping code within a given chart of accounts. n n n n © SAP AG AC530 6-9 .

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Œ © SAP AG AC530 6-10 . you can define different account groupings for the transaction key. the value strings contain keys for the posting procedure (such as a stock posting or consumption posting). When users enter goods movements. the system posts the G/L accounts in financial accounting and cost accounting DXWRPDWLFDOO\. Posting records are assigned to each relevant movement type in inventory management and each transaction in invoice verification. You must define automatic account determination VHSDUDWHO\ IRU HDFK FKDUW RI DFFRXQWV. $FFRXQW JURXSLQJ (only for offsetting entries for stock postings. as they are automatically derived from the transaction (invoice verification) or the movement type (inventory management). If you want to post price differences for goods receipts for purchase orders. You only need to assign to each posting procedure the G/L account to be posted. Rather than actual G/L account numbers. consignment liabilities. These posting records are generalized in what are called YDOXH VWULQJV. and other movements to different price difference accounts. You do not need to define these transaction keys.H\ © SAP AG 2001 Œ Œ When WUDQVDFWLRQV in inventory management and invoice verification are UHOHYDQW WR DFFRXQWLQJ.  *HQHUDOL]HG SRVWLQJ OLQHV 7UDQVDFWLRQ . 7UDQVDFWLRQ NH\ The posting procedures for the accounting-relevant transactions in inventory management and invoice verification are predefined. the R/3 System automatically finds the chart of accounts valid for the company code. they do not need to specify a G/L account because the R/3 System finds the account automatically based on the following data: When the user enters a transaction and specifies a company code or plant. and price differences). goods receipts for production orders.

n n n n © SAP AG AC530 6-11 . If you don’t want automatic account determination to be differentiated by valuation class for a transaction. This assignment is based on the YDOXDWLRQ FODVV specified in the material master record. (stock posting). The slide shows the DFFRXQW GHWHUPLQDWLRQ for YDOXDWLRQWUDQVDFWLRQ NH\ %6. you don’t need to specify a valuation class for the corresponding posting procedure. 0DW LQYHQWRU\ DFFRXQWV  5DZ PDWHULDOV   5DZ PDWHULDOV   2SHUDWLQJ VXSSOLHV  6HPLILQLVKHG SURGXFWV  )LQLVKHG SURGXFWV n Each material master record contains a YDOXDWLRQ FODVV that plays a role in G/L account determination. you can post the receipt of a raw material to a different inventory account than the receipt of a trading good even though the user enters the same transaction in each case. $XWRPDWLF DFFRXQW GHWHUPLQDWLRQ is defined separately for each YDOXDWLRQ JURXSLQJ FRGH. For example. This transaction assigns material inventory accounts to stock postings. The valuation class enables you to define automatic account determination differently depending on the PDWHULDO. You can achieve this by assigning different valuation classes to the materials and then assigning a different G/L account to the transaction for each valuation class. Different accounts are assigned to the valuation class for each valuation/transaction key.$XWRPDWLF $FFRXQW 'HWHUPLQDWLRQ 9DOXDWLRQ *URXSLQJ &RGH 0DWHULDO 0DVWHU 9DOXDWLRQ &ODVVHV   $FFRXQWLQJ  9DOXDWLRQ FODVV    © SAP AG 2001 ([DPSOH 7UDQVDFWLRQ %6.

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© SAP AG AC530 6-12 . you can see the operation keys that must be maintained when using actual costing. © SAP AG 2001 n Above.

rather it is calculated during material price determination. it is no longer possible to post to the previous period. Thus. you make postings for the previous period 1 where necessary. After you post FORVLQJ HQWULHV. and updates them in specific categories in the material ledger data.&ORVLQJ (QWULHV 3URFHVV 6WHSV q &ROOHFW 3ULFH DQG ([FKDQJH 5DWH 'LIIHUHQFHV U SFw VsxS S V q 3HULRG &ORVLQJ 3URJUDP V S¢U q 5HOHDVH )XWXUH 3ULFHV U U SWV V S f f f f f f ‰ e‚u h u¢X a e4Y e#c „ upe‚Y f ‡ dbY h h YpyˆdbY¢X3c f gih d¢X%c"apY c qrq`YsXtY h apYvubaba h e X¢y€c e%4c h apue‚Ybƒ X3c Y c h…„ upe`YsX3c us†† Y U ƒsY¢X q ([HFXWH 3ULFH 'HWHUPLQDWLRQ x w q  3RVW &ORVLQJ (QWU\ U S S l l d u h upe Xre…q XIYp“’Y¢XrefdbY4X#c S4U g Y¤“’Y4X V Yhd SWV e1c h ƒ h S eid SsVV c"j¢† Y ” Ys† Ype1c S h d SWVV c jk† Y X „ usX3Y U uba¤e w u4†d¢X3c apY ‰ c h ƒI† Y’‘`† Y¤“WY¢† † upe‚YsX „ † e3c ‘t† Y¤“’Y4† d X%c"apY€—tXtYsdbY’upe4u V X`Yb˜ w c2X`Y U¢™ ” Ype‚YsX „ c h Y V–• ¢ :LWK 5HYDOXDWLRQ f f f f :LWKRXW 5HYDOXDWLRQ u †"† eve S XtY „ u¢c h c h ƒ V e S aW m X3c abY U c q‚q‚YsX`Y h apY V d SsV e‚Y U d¢X S d S X‚e#c S h ¢ w V c h ƒnXtY¤“’us† w upe#c S h d X#c"apY  m X3c abY€a S h e X S †p— S † U dbY¢X%c S¢U¢™4S q • ¢ e Y U d¢X S d S X‚e#c S h u¢†"† eve S uWaaWX w us† V u’aa Siw h e m X3c abY U c q‚q‚YsX`Y h apY V d SsV ‚ u ch V h y c e% ‰ ¢ d X%c apY m X3c abY€a S h e X S †bX‚Y „ s q 0DUN IXWXUH SULFH © SAP AG 2001 n During period 1. The closing entry must be made for each period. In the following slides. During period end closing. The periodic unit price is not determined during the period. You check the results. post them as FORVLQJ HQWULHV and determine whether you need to revaluate the material inventories for period 1. the system registers all preliminary valuation price differences in price and exchange rate difference accounts. n n n n © SAP AG AC530 6-13 . In period 2. you see the HIIHFWV RI FORVLQJ HQWULHV These can vary depending on whether a UHYDOXDWLRQ takes place. you run the SHULRG FORVLQJ program. 0DWHULDO SULFH GHWHUPLQDWLRQ updates the periodic unit price in the material master record (in the company code currency) as a statistical valuation price for the period being closed (period 1). from a standard cost estimate). Price determination creates no entries in Financial Accounting. or the valuation price remains unchanged for preliminary valuation. You can then UHOHDVH a marked IXWXUH SULFH for period 2 (for example. the system provisonally evaluates all transactions with the VWDQGDUG SULFH.

([DPSOH RI (QWU\ %HIRUH &ORVLQJ (QWULHV 0DWHULDO $&7/&' 6WDQGDUG SULFH 6 3ULFH.

20 MXN for invoice receipts.1 %HJLQQLQJ . resulting in an ending inventory of 50 pieces. The example above shows data for PDWHULDO $&7/&' DW WKH HQG RI D SHULRG and the corresponding DFFRXQWV EHIRUH FORVLQJ HQWULHV.5   3ULFH 'LII " &R &R 0DWHULDO &RQVXPSWLRQ  © SAP AG 2001 n Closing entries at the end of the period result in postings to accounts. This results in a SHULRGLF XQLW SULFH of: 1500 MXN + 5000 MXN 1000 pieces = 6.1  0.QYHQWRU\  SF   0.5 .1 .1 5H *RRGV 5HFSW3XUFK 2UGHU  SF   0.QYHQWRU\ YDOXH  0.1 9HQGRU  .QYRLFH 5HFHLSWVIRU  SF   0.QYHQWRU\  SF .1 &R &RQVXPSWLRQ  SF   0. 950 pieces were consumed from a cumulative inventory of 1000 pieces.5 . The price difference account shows variances that arise during the period: 10 MXN were entered as price differences for goods receipts. The cumulative variance of 1500 MXN is added to the preliminary valuation for the cumulative inventory (5000 MXN) and distributed to the cumulative inventory of 1000 pieces via PDWHULDO SULFH GHWHUPLQDWLRQ.50 MXN n n n Closing entries are created using this periodic unit price.1 (QGLQJ .5 *5. 3HUP 0RYLQJ $YHUDJH 3ULFH  0.5 .QYHQWRU\ &R &R . © SAP AG AC530 6-14 .5 $FFRXQW   5( 5H 5H 5( . The material was more expensive than the price used for posting the goods receipt (standard price).5 IURP   5H  5H .

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Thus the periodic unit price (calculated during material price determination) becomes the valuation price for the previous period. The standard price remains unchanged and can still be displayed. %.  © SAP AG 2001 n During the UHYDOXDWLRQ process the system makes the following postings: é The PDWHULDO VWRFN DFFRXQW is GHELWHG with the proportional price differences (75 MXN) é The SULFH GLIIHUHQFH DFFRXQW (transaction key PRY) is credited with the same amount. Prices differences that must be assigned to consumption remain in price difference accounts (at least for single-level calculation). only SDUW RI WKH SULFH GLIIHUHQFHV are posted to material stock. you can see the periodic unit price and price control 9 for the closed period. n n © SAP AG AC530 6-15 . The example above shows data for material ACT-LCD## at the end of the period and the corresponding debits and credits for the accounts involved. n n Note. In the $FFRXQWLQJ view for the material master record. The system changes the SULFH FRQWURO for the material in the SUHYLRXV SHULRG IURP 6 WR 9.

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This value is for informational purposes only and reflects the value of the material in inventory at current periodic unit price. The periodic unit price is also used to calculate a statistical total value.  © SAP AG 2001 n If you decide not to revaluate your materials at period end. the closing entry can be reversed and repeated (status &ORVLQJ HQWU\ UHYHUVHG. the SHULRGLF XQLW SULFH of the closed period is purely for information. However. The VWDWXV &ORVLQJ HQWU\ SHUIRUPHG prevents the entry of further valuation-relevant transactions for the closed posting period. 3ULFH FRQWURO UHPDLQV RQ 6. No changes are made to the material master record.

The example above shows data for material ACT-LCD## at the end of the period and the corresponding accounts. proportionally allotted to the ending inventory ((6. is posted to price difference account 0/ DFFUXDO transaction key LKW. The price difference of 75 MXN. n n Closing entries at the end of a period result in SRVWLQJV WR DFFRXQWV.50 MXN -5.00 MXN) * 50 units).

in this case If you decide not to revaluate your materials with the actual price. It is up to you which account you choose for this posting. n © SAP AG AC530 6-16 . the amount which would have been posted to the material stock account is posted to another price difference account using posting key LKW.

1 [W H 1  3HULRG 9 SULFH  0.00 MXN as in the previous period. the UHYDOXDWLRQ SRVWLQJ RI WKH ROG SHULRG LV QR ORQJHU YDOLG ZKHQ WKH GDWH EHFRPHV WKH ILUVW GD\ RI WKH FXUUHQW SHULRG However. as the actual price (periodic unit price of period 1) is known (6.1  .1 4XDQWLW\ LR U H 3 G 3UHOLPLQDU\ 9DOXDWLRQ 3ULFH 'LIIHUHQFH 3ULFH %HJLQQLQJ .&ORVLQJ (QWULHV 1H[W 3HULRG  6WDWXV 4XDQWLWLHV DQG YDOXHV HQWHUHG  3ULFH FRQWURO 6 SULFH  6WDQGDUG SULFH  0. n n n © SAP AG AC530 6-17 .QYHQWRU\ 5HFHLSWV 2WKHU UHFHLSWVFRQVXP &XPXODWLYH LQYHQWRU\ &RQVXPSWLRQ (QGLQJ LQYHQWRU\ © SAP AG 2001             &ORVLQJ HQWU\ SHUIRUPHG  LQFO RIIVHWWLQJ    'RF HQWU\ IRU SUHY SHULRG          n Before a period is closed. actual price determination does not change the preliminary valuation of the beginning inventory. the first material movements were also posted at this standard price. the beginning inventory of period 2 is still valuated using the preliminary valuation price (standard price of 5. In the system. the difference between the preliminary valuation price and the periodic unit price of period 1 (175 MXN) is entered as a SULFH GLIIHUHQFH LQ WKH %HJLQQLQJ LQYHQWRU\ FDWHJRU\ In this way. the VWDQGDUG SULFH was 25.00 MXN). so that it can no longer be changed. the ending inventory value of period 1 is transferred to the category %HJLQQLQJ LQYHQWRU\ in the subsequent period.50 MXN). After closing the revaluated period 1.QYHQWRU\ YDOXH  0. Generally. In the example above.

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you can display all materials that contain errors. The other views display the number of materials. Multi-level price determin. and the material inventory and consumption are calculated. for which each step was successful or unsuccessful. for example. in a hierarchical overview under UHVXOWV You can use the costing run display to display materials that have errors. which plants can still be assigned to the costing run and which plants you can not assign to the costing run. Closing entry performed Mark material price © SAP AG 2001  *HQHUDO 'DWD 0 $VVLJQ 0 SODQW  3URFHVV 6WHSV 0 0 &KRRVH 0 VHOHFWLRQ FULWHULD  ([HFXWH  5HVXOWV  6WDWXV  /RJ  5HVXOWV 2YHUYLHZ  0DWHULDO /LVW n You can execute multilevel actual costing for one or more plants in the FRVWLQJ UXQ The differences between the preliminary valuation price for the material. or is still outstanding or was not included. or only materials with goods movements. You can select various filters for the PDWHULDO OLVW display. This is done using single-level or multilevel material price determination. Here you can see which plants were assigned to the costing run. In order to display the most up to data information. The process view shows you the status of the corresponding process steps for single or multilevel price determination or the closing entries. You can display selected periods under JHQHUDO GDWD.$FWXDO &RVWLQJ 3URFHVV 6WHSV ”¢•–¤—"˜ ™pšv”’•p›œDb˜"—¦ž'Ÿ›z—~ A¡¢p”s•–¨— ˜ ™pš …¨†#‡3ˆD‰'Š0 )1G3 &s‹3ˆ%ˆ%ˆsŒ‹'Ž ˆ%ˆ ª  u}¥ v2u Execute Status Successful 0 0 0 0 0 With errors sDtu'v¦w xzy|{~}x ¨ {iw t‘ £  x  {2¤¥'¦b¤3vi¤ Process step Selection: €¢b‚ƒ'„ „’4“„'„„  {its  u'u¨§v © u Parameter 5HGHWHUPLQH 6WDWXV 'DWD still open Determine sequence Single-level price determin. you should regenerate the status data. 6WDWXV GDWD for the hierarchy display is not automatically created when entering the costing results or after executing a costing function. The results of the costing run are displayed. The actual prices calculated in these steps can then be used to revaluate the closed periods and can also be used for future valuations. n n n © SAP AG AC530 6-19 . and/or for log evaluation.

Select the SDUDPHWHUV under 3URFHVV DQG 6HOHFWLRQ Specify the method of processing. if necessary. n n n n © SAP AG AC530 6-20 . With larger volumes of data. select the UHOHYDQW SODQWV from the selection screen $YDLODEOH SODQWV You can assign each plant to exactly one costing run for each period. When you ([HFXWH \RX VHH D OLVW RI WKH UHOHYDQW SODQWV ZLWK LQIRUPDWLRQ RQ KRZ PDQ\ PDWHULDOV ZHUH VHOHFWHG You can find additional information on the materials for each plant displayed in hierarchy form. determine the costing sequence. Next. You can also see the ORJ for further information. Note that RQO\ PDWHULDOV with SULFH GHWHUPLQDWLRQ FRQWURO  (singlelevel/multilevel) in the material master are selected. Check the results. If you have already carried out a process step for a costing run. the plant assignment can no longer be changed.6HOHFWLRQ *HQHUDO 'DWD 3ODQWV 5HVXOWV Y † YWa¤e`Y U „ ue`YsX%c u¢† V ‰ s S h † end¢X%c apYva S h e%X S †¨Õ Ì4ͦÎWÏAШѤÑTÒsÓ‚Ð’Ô¤Ñ «W£~¬¨©DA­i B ²bp´ A©D­‚¥ ¬b§¹ º’z­ip£i®»¥ §A¼b±A¨§© «p¡¤£2¡®|­i¨£ ¯°©¨±­i ²b­i¡­t± ²4±©©z³t±´¶µ…¥ ­‚·C£`£i¬b£ ¸z­`¥ ´ ´D¬ p  § B Ê @zËË @ @ @ @ @ @ @ @ @ ²¢¥ §A½’´ ¾¦´ z¿Ap´ ‚ £ ¥ ©|À¨­i¨£¦®Á¥ §A B ÃC±p´ ­`¥ ¾r´ z¿¤´ ‚ £ ¥ ©|À­¦A£¦®T¥ § B Ä ´ ¬¨¨¥ §½Á¤§­t£"Å B ¤£"³~¬’£~®ÆÀ ÃÇ¡¤£rÈɮơz­i¤£r¥ ¡A´ ¦ £ ¥ ©z B © SAP AG 2001 /RJ n Before performing multilevel actual costing. You can only change the plant assignment. if you completely delete the costing run. you can have the system carry out the function in the background. remove possible errors and. select again.

 "! Õ ¦ ¦¨## ¦ !¦ %$ ! ¦  !! ¦ Õ 0DWHULDO /LVW # not moved procured.. The sequence is determined using material ledger data. in other words the periodic update of goods movements and other material related operations. n é Level 1: All materials for which quantities and/or values have been created during the period but that were not procurred on a multilevel basis. the system generates the costing levels and assigns the selected materials to these levels.'HWHUPLQH WKH VHTXHQFH IRU WKH FRVWLQJ UXQ DVVLJQV g Y Vkw † e V ‡ “’YsX‚“4c Y¤y ÿ qY ‰ ew ` bYp“’Ys† bYp“’Ys† bYp“’Ys†¤Õ . level 2 semifinished goods and so on) with information about the assigned materials. From the level overview you can go to the other overviews. multilevel " (higher levels) ÿ¡ £¢ ‘¥¤ ÿ¡ £¢ ¥ ‘ ÿ¡ £¢ ‘ ” ÿ¡ £¢ ‘ ” Material    ”§¦¨¦   ”¦¨¦   ”§¦¨¦   ”§¦¨¦ Plant ©¦¦¨¦ ©¦¦¨¦ ©¦¦¨¦ ©¦¨¦ Leve l   Sngle Multi -l Closing  Õ d † u¤e d upe‚YsX%c us†† Y U ƒsY¢X ” c V ¢ Ì4ͦÎWÏAШѤѻҢӂÐÔ¤Ñ Ö’×¦Ø¨ÙÚzÛÛÜÛÝiÚ¤Þ äWÚ¤æ ÚÙ݂é Øpíî ïsÚDݦڤ×~àTé íAÚÇÛÚAðbãAÚíÙzÚ äké íñ’æ ÚAòræ ÚzóÚ¤æޤׂé ÙzÚCôÚÝ~ÚצàÁé íõ ü ü ü öÆã¤æ Ý`é òræ ÚzóAÚ¤æAÞ×`é ÙÚ|ôÚÝiڨצàÁé íAõ ÷ æ بۤé íñøÚ¤í݂×"ù»ÞzÚp× å¦Ø’×iàøÚô öß¨×rúàCßzÝiÚ¤×ré ߨæÞp×ré ÙzÚ © SAP AG 2001 ֤ߤ×2ßà|ÚÝ~Ú¨× áAâ¨ÚÙ¨ãÝ¦Ú äbÝ~ßz݂ãÛ ä¢ãAÙÙÚÛÛAå‚ã¤æèçêé ݂ëÜڨׂ×iؒ×"ÛìÛÝ`é æ æؒÞÚ¤í ûüýý ûüýý ü ûüýAý þAýý n When you GHWHUPLQH VHTXHQFHV. © SAP AG AC530 6-21 . Multilevel procurement occurs if you use one material in order to procure another (example: if you use a raw material to produce a semifinished good).. n This results in a list of all costing levels (for example level 1 raw materials. but not multilevel Procured. é Level 2 and higher: All selected materials that were procured on a multilevel basis. The following costing levels are generated: é Level 0: All materials that have been assigned price control 3 in the material master but for which QR YDOXHV RU TXDQWLWLHV KDYH EHHQ FUHDWHG in the period..

To display the allowed tasks. Multilevel price determination is based on VLQJOHOHYHO SULFH GHWHUPLQDWLRQ for all materials.. After this. 6  ¢ ‘¥¤   ”)¦¦   ¢ ‘¥   ”¦¨¦    ¢ ‘ ”   ”)  ¦¦   ¢ ‘ ”   ”)  ¦¦ Plant ©¨¦¨¦¦ ©¨¦¨¦¦ ©¨¦¨¦¦ ©20¦¦ Level   S price  Õ 0¦  ¨ ¦¦ !  ¦¨¦ 2  ©¨¦ 2  ©¨¦ Per. set material price determination. you need to HQDEOH PDWHULDO SULFH GHWHUPLQDWLRQ This is only relevant for materials that have material price determination 3. Check the results of the single-level material price determination and then run the multi-level price determination. you can run multilevel and single-level material price determination for the costing run in the specified period...  ! 1 ¦¦ Õ ¦  ¦1¦  Õ  #14 $15   ! Ì Í¦ÎWÏAШѤѻҢӂÐÔ¤Ñ 4 ֒צبÙÚzÛÛÜÛÝiÚ¤Þ äWÚ¤æ ÚÙ݂é Øpíî 7ROHUDQFHV FDQ EH VHW ‰ erube wV(' V c h ƒI† YW‘t† Y¤“sYs†d¢X3c apY U Ype`Y¢X „ c h Y U áAâ¨ÚÙ¨ãÝ¦Ú äbÝ~ßz݂ãÛ ä¢ãAÙÙÚÛÛAå‚ã¤æèçêé ݂ëÜڨׂ×iؒ×"ÛìÛÝ`é æ æؒÞÚ¤í ûüýý ûüýý ûüýý ü ü ü þýzý ü ֤ߤ×2ßà|ÚÝ~Ú¨× ïsÚDݦڤ×~àTé íAÚÇÛÚAðbãAÚíÙzÚ äké íñ’æ ÚAòræ ÚzóÚ¤æޤׂé ÙzÚCôÚÝ~ÚצàÁé íõ öÆã¤æ Ý`é òræ ÚzóAÚ¤æAÞ×`é ÙÚ|ôÚÝiڨצàÁé íAõ ÷ æ بۤé íñøÚ¤í݂×"ù»ÞzÚp× å¦Ø’×iàøÚô öß¨×rúàCßzÝiÚ¤×ré ߨæÞp×ré ÙzÚ © SAP AG 2001 n Before you use single-level price determination. see $OORZHG WDVNV If necessary. The system calculates SHULRGLF DOORFDWLRQ SULFHV for the processed period and updates them in the material ledger data for information purposes in all currencies.6LQJOH/HYHO 3ULFH 'HWHUPLQDWLRQ g Y Vkw † e V ‡ “’YsX‚“4c Y¤y ÿ 0DWHULDO /LVW SL ML CL Material &¦¨#¨# !¦ Yp“’Ys† ¦ Yp“’Ys†  $!¦ !¨! ¦ Yp“’Ys†  Yp“’Ys†pÕ Õ #  £! Õ ¦ ÿ ÿ ÿ ÿ . n n © SAP AG AC530 6-22 .V price   ! ¦ © ! ¦ 3$  ©¦ #  ¦¨¦ % var.

for example. n n n © SAP AG AC530 6-23 .. and for log evaluation. for example. The multilevel material price determination works consecutively through the costing levels. 6  ¢ ‘¥¤   ”)¦¦   ¢ ‘¥   ”¦¨¦    ¢ ‘ ”   ”)  ¦¦   ¢ ‘ ”   ”)  ¦¦ Plant ©¨¦¨¦¦ ©¨¦¨¦¦ ©¨¦¨¦¦ ©20¦¦ Leve l   S price  Õ 0¦  ¨ ¦¦ !  ¦¨¦ 2  ©¨¦ ¨¦  ¦¨¦ Per. The other views display the number of materials for each level. for which each action was successful or unsuccessful. You can select various filters for the PDWHULDO OLVW display. the system provides you with a hierarchical overview of the costing run results. You can use the costing run display to display materials that have errors. The RYHUYLHZ provides the statuses of the single-level or multi-level price determination. you can display all materials that contain errors. or only materials with goods movements. or is still outstanding or was not intended. This enables the calculated actual prices of materials from the lower levels to be included in the price determination of higher levels.0XOWLOHYHO 3ULFH 'HWHUPLQDWLRQ g Y Vkw † e V ‡ “’YsX‚“4c Y¤y ÿ 0DWHULDO /LVW SL ML CL Material &¦¨#¨# !¦ Yp“’Ys† ¦ Yp“’Ys†  $!¦ !¨! ¦ Yp“’Ys†  Yp“’Ys†pÕ Õ #  £! Õ ¦ ÿ ÿ ÿ ÿ .. raw materials are thus transferred to semi-finished products and then in turn to finished products. You can use the GLVSOD\ RI PDVWHU GDWD IRU 0DWHULDO /HGJHU for an overview of the goods movements and to navigate into the relevant documents.. When the UHVXOWV of multilevel material price determination are checked. The price variances of. starting at the lowest one.V price   ! ¦ © ! ¦ 4  $ ! 4  $ ! % var.  ! 1 ¦¦ Õ ¦  ¦1¦ $15   ! Õ © Õ $ Ì Í¦ÎWÏAШѤѻҢӂÐÔ¤Ñ 4 ֒צبÙÚzÛÛÜÛÝiÚ¤Þ äWÚ¤æ ÚÙ݂é Øpíî 7ROHUDQFHV FDQ EH VHW w V(' ‰ erube  m X3c aY U Ype‚YsX „ c h Y U „ w † e#c2† Y“’Ys† áAâ¨ÚÙ¨ãÝ¦Ú äbÝ~ßz݂ãÛ ä¢ãAÙÙÚÛÛAå‚ã¤æèçêé ݂ëÜڨׂ×iؒ×"ÛìÛÝ`é æ æؒÞÚ¤í ûüýý ûüýý ûüýý þzýý ü ü ü ü ֤ߤ×2ßà|ÚÝ~Ú¨× ïsÚDݦڤ×~àTé íAÚÇÛÚAðbãAÚíÙzÚ äké íñ’æ ÚAòræ ÚzóÚ¤æޤׂé ÙzÚCôÚÝ~ÚצàÁé íõ öÆã¤æ Ý`é òræ ÚzóAÚ¤æAÞ×`é ÙÚ|ôÚÝiڨצàÁé íAõ ÷ æ بۤé íñøÚ¤í݂×"ù»ÞzÚp× å¦Ø’×iàøÚô öß¨×rúàCßzÝiÚ¤×ré ߨæÞp×ré ÙzÚ © SAP AG 2001 n n During PXOWLOHYHO SULFH GHWHUPLQDWLRQ the results of the single-level material price determination are used to calculate new prices for all materials in costing level 2 and above.

&ORVLQJ (QWULHV g Y Vkw † e V ‡ “’YsX‚“4c Y¤y ÿ 0DWHULDO /LVW SL ML CL Material &¦¨#¨# !¦ Yp“’Ys† ¦ Yp“’Ys†  $!¦ !¨! ¦ Yp“’Ys†  Yp“’Ys†pÕ Õ #  £! Õ ¦ ÿ ÿ ÿ ÿ .. You can UHYHUVH the results of WKH FORVLQJ HQWU\ However.. n © SAP AG AC530 6-24 . The closing entry must be made IRU HYHU\ SHULRG Different results and documents are generated depending on whether a UHYDOXDWLRQ takes place also see the beginning of the unit). 6  ¢ ‘¥¤   ”)¦¦   ¢ ‘¥   ”¦¨¦    ¢ ‘ ”   ”)  ¦¦   ¢ ‘ ”   ”)  ¦¦ Plant ©¨¦¨¦¦ ©¨¦¨¦¦ ©¨¦¨¦¦ ©20¦¦ Leve l   S price  Õ 0¦  ¨ ¦¦ !  ¦¨¦ 2  ©¨¦ ¨¦  ¦¨¦ Per. double-click on the closed padlock. After you post FORVLQJ HQWULHV for period 1. To do so.   ‡ ‘m ÿ n n Before you use single-level price determination. you need to HQDEOH material price determination. you can only do this for the last posting period. it is no longer possible to post to the previous period.  ! 1 ¦¦ Õ ¦  ¦1¦ $15   ! Õ © Õ $ Ì Í¦ÎWÏAШѤѻҢӂÐÔ¤Ñ 4 K 7HVW UXQ ֒צبÙÚzÛÛÜÛÝiÚ¤Þ K 5HYHUVDO ֤ߤ×2ßà|ÚÝ~Ú¨× äWÚ¤æ ÚÙ݂é Øpíî ïsÚDݦڤ×~àTé íAÚÇÛÚAðbãAÚíÙzÚ äké íñ’æ ÚAòræ ÚzóÚ¤æޤׂé ÙzÚCôÚÝ~ÚצàÁé íõ öÆã¤æ Ý`é òræ ÚzóAÚ¤æAÞ×`é ÙÚ|ôÚÝiڨצàÁé íAõ ÷ æ بۤé íñøÚ¤í݂×"ù»ÞzÚp× å¦Ø’×iàøÚô öß¨×rúàCßzÝiÚ¤×ré ߨæÞp×ré ÙzÚ © SAP AG 2001 K 5HYDOXDWH   áAâ¨ÚÙ¨ãÝ¦Ú äbÝ~ßz݂ãÛ ‰ erue wbV(' † SWV c h ƒhY h e3Xrefd’Y¢Xrq S X „ Y U ä¢ãAÙÙÚÛÛAå‚ã¤æèçêé ݂ëÜڨׂ×iؒ×"ÛìÛÝ`é æ æؒÞÚ¤í ûüýý ûüýý ûüýý þzýý ûüýý ü ü ü ü ü ü ).. You check the results.V price   ! ¦ © ! ¦ 4  $ ! 4  $ ! % var. post them as FORVLQJ HQWULHV and determine whether you need to revaluate the material inventories for period 1.

’ ‰“ ’ ‰“ ’ ‰“ ’ ‰“ f6ff h¥™ ‰ • h ” ‰–• ¥ h •m‰ • h •m‰ • ƒƒ  ƒ¨ƒ ƒƒ ƒƒ Plant l¨ƒ¨ƒƒ l¨ƒ¨ƒƒ l¨ƒ¨ƒƒ l2„0ƒƒ Leve l „ „ S price d ˜ „0ƒ†f ƒ¨ƒ ‘†f ƒ¨ƒ d „3f l¨ƒ d „3f l¨ƒ Per. ‘ f ƒ1ƒ d† ˜¨ƒ†f ƒ1ƒ „0˜†f ‡1— 1i†f d ‘ $FWXDO %20 4XDQWLW\ ‰ c h ƒI† Y’‘`† Y¤“sYs† U c qrq`YsXtY h apY d w † e%c"† Y¤“WYs† U c q~q Ys` X Y h apY 3ULFH ¤¨Y’ƒIc h¢h c h ƒ g~h “’Y h e S r Xe g Y’apYsc"de V $&7'&'                      X S4UIw a¤e#c S 'RFXPHQWm 5HFHLSWh IURP ORZHU OHYHOV @BA¨C¨D7EGF¨HPIA¨EGQ1I¨RSUT"V£W w§x€y ’ ‰“ h¥” ‰–• • … YsX V ’ ‰“ h¥™ ‰ • … ”¨efp2icd†e j p ¨ygx¥k cd1e a • X V c X` S YG hƒ p¨‚¨‚8ƒƒ¨ƒ2„†Ys …ˆ‡¨ƒ¨7 )9HUVLRQb£cd1egf hBi p3q(fsruti Yvci p&q7f wg‰ —c ¨ ƒh8 wg‰ S ƒ¨ —¨ƒ¨ƒ g~wg ‰ —h 6 g g 9 —h 6 g R g 6 „ ˜‘ƒ†f ƒ¨ƒ 0 d¨d ‘ƒ†f ƒ¨ƒ ˜3†i†f ˜& —ƒ d f l¨l h 2‡¨‘¨ƒ†f ƒ1ƒ  ƒ†f ƒ1ƒ ƒ†f ƒ1ƒ  ƒ2f ƒƒ ƒ2f ƒƒ  © SAP AG 2001 n n To DQDO\]H DFWXDO FRVWV. you can jump to the material list directly from the costing run. activity types.V price „ d f ‘ƒ l†f ‘ƒ d f lƒ ‡2f ƒ¨ƒ % var. You can also see the VLQJOHOHYHO or PXOWLOHYHO SULFH GLIIHUHQFHV for each receipt or consumption that resulted from the subsequent adjustment. or business processes that were required to produce a particular output.$QDO\VLV RI WKH 9DULDQFHV g Y Vkw † e V ‡ “’YsX‚“4c Y¤y ÿ 0DWHULDO /LVW SL ML CL Material &¦¨#¨# !¦ Yp“’Ys† ¦ Yp“’Ys†  $!¦ !¨! ¦ Yp“’Ys†  Yp“’Ys†pÕ Õ #  £! Õ ¦ . With PXOWLOHYHO SURFXUHPHQW DQG YDULDQFHV you can jump to the origin of the procurement with the $FWXDO %20 button. The material ledger display provides more comprehensive means of analyzing the variances of your materials. There you see an overview showing the quantities of materials. From there you can go directly to the PDWHULDO OHGJHU GLVSOD\.... n © SAP AG AC530 6-25 .

3HULRG(QG &ORVH LQ $FWXDO &RVWLQJ 8QLW 6XPPDU\ <RX DUH QRZ DEOH WR l ([SODLQ KRZ WKH SHULRGLF XQLW SULFH LV FDOFXODWHG l 5XQ DQG DQDO\]H WKH SHULRGHQG FORVH ZLWK RU ZLWKRXW UHYDOXDWLRQ l &UHDWH D FRVWLQJ UXQ IRU PXOWLOHYHO DFWXDO FRVWLQJ H[HFXWH LW DQG DQDO\]H LW l $QDO\]H SULFH GLIIHUHQFH SRVWLQJV © SAP AG 2001 © SAP AG AC530 6-26 .

you will be able to: • • • Perform single-level period-end closing for the material ledger Create a run for multilevel actual costing Analyze the results of multilevel actual costing Your cost accounting manager carries out a run for multilevel actual costing.8QLW 3HULRG(QG &ORVH LQ $FWXDO &RVWLQJ ([HUFLVHV At the conclusion of these exercises. He is not happy as different actual prices have resulted for your CD’s <RXU WUDLQHU ZLOO QRZ FORVH WKH FXUUHQW SRVWLQJ SHULRG DQG EHJLQ D QHZ RQH $V D UHVXOW WKH FXUUHQW PRQWK WKH SHULRG LQ ZKLFK \RX KDYH FDUULHG RXW DOO SRVWLQJV.

EHFRPHV WKH SUHYLRXV SRVWLQJ SHULRG 7KLV DOORZV \RX WR PDNH FORVLQJ HQWULHV The next month becomes the current posting period. You can complete the first step. Period-end closing of the material ledger in release 4. During this exercise.0. in which you post periodend closing as accounting-relevant. The second step. however. your trainer will perform multilevel actual costing for all course participants’ materials. and at any time. Period-end closing of the material is performed for the previous posting period. © SAP AG AC530 6-27 . Later. you will perform and analyze the closing for one of your materials using the menu path that contains the functions of release 4. can only be carried out for the previous posting period. This function does not take into account any multilevel price or exchange rate differences. material price determination as often as you want.0 is carried out with the two steps 6LQJOH/HYHO 3ULFH 'HWHUPLQDWLRQ and 3RVW &ORVLQJ.

1 Preparation for Close in Cost Center Accounting 1-1 Cost Center Situation before Period-Close Enter the following settings for the cost center information system in your user parameters: &RVW &HQWHU *URXS &RQWUROOLQJ DUHD 5HSRUW 7LPH 3HULRG 6DYH 5HSRUW &XUUHQF\ && &XUUHQW 3HULRG LQ FXUUHQW ILVFDO \HDU 2EMHFW FXUUHQF\  1-1-1 Call up the report to analyze the plan/actual variances for your cost center. Controlling area Period/Fiscal year Plan version Cost Center Group Cost Elements 6000 Current month 0 CC530-## No entry Why does your cost center have planned costs but no actual costs? Why? ____________________________________________________________ What is the amount of the activity output for your cost center? $FWLYLW\ W\SHV AT##L AT##R 3ODQ$FWXDO 4XDQWLW\ Hours Hours Hours Hours 3ODQ 3ODQ $FWXDO $FWXDO 1-1-2 Under which activity was the actual activity posted? ____________________________________________________________ © SAP AG AC530 6-28 .

Make the following entries: Cost Center: Activity types: Version: Period/Fiscal year Price Indicator Price unit: Display all selected prices A price is displayed for each activity type. $FWLYLW\ W\SHV AT##L AT##R What is the meaning of the price indicator? What type of price is it used for? _______________________________________________________ Display the cost component split for the planned price of AT##L. Fill out the following table. Post the document.QGLFDWRU CC530/## AT##L and AT##R 0 Posting period No entry 1 © SAP AG AC530 6-29 . you should make sure you are in company code 6000) Document date At Item level Today’s date Replace cost center CC530/19 with your cost center CC530##. Use the template AC530 and make the following changes: (To do this. 1-3 Actual Price Determination 1-3-1 Call up a report that displays the existing prices for the activity types of your cost center. Is there a cost component split? _________________________________________________________ 7RWDO 3ULFH &XUUHQF\ 3ULFH .1-2 Posting of Actual Costs to Cost Centers Create a G/L account document.

post and then leave screen. 1-3-3 Call up the price report again. You will analyze the prices in the next exercise.1-3-2 Complete actual price determination for your cost center group. using the same parameters as before: Cost Center: Activity types: Version: Period/Fiscal year Price Indicator Price unit: Only display the prices to be allocated A further price with the indicator 5 is displayed for each of the activity types. Complete the table: $FWLYLW\ W\SHV AT##L AT##R 7RWDO 3ULFH &XUUHQF\ 3ULFH . Cost centers: Business processes: Parameters Process Control: No test run Detail lists Execute. © SAP AG AC530 6-30 .QGLFDWRU   CC530/## AT##L and AT##R 0 Previous posting period No entry 1 Cost center group CC530-## no business processes Current Period No background processing What is the meaning of the price indicator? What type of price is it used for? Does a cost component split exist now? _____________________________________________________________ ___________________________________________________________ The difference between the planned and actual prices can be calculated in a later step of period end close in actual costing.

Write down the amount of the price differences and the prices of the following lines: 3ULFH 'LIIHUHQFHV MXN MXN MXN MXN MXN 3ULFH MXN MXN MXN MXN MXN Category &XPXODWLYH LQYHQWRU\: Category &RQVXPSWLRQ: → Process category 3URGXFWLRQ: → Process category &RVW FHQWHU: Category (QGLQJ LQYHQWRU\: Leave this session and open a QHZ VHVVLRQ for the following exercises. You can find this information by choosing the 3ULFHV DQG LQYHQWRU\ YDOXH icon in the material ledger display for your labels (ACT-LCD##.2 Period-End Closing in the Material Ledger (Single-Level Actual Costing) 2-1 Organizational Measures (Menu Path: ACT/ML Periodic Material Valuation) Check whether single-level material price determination and the closing entry are allowed for the previous posting period (current month) in plant 6000. plant 6000). 9DOXHV %HIRUH 3ULFH 'HWHUPLQDWLRQ Period status: S price: V price: Price control: Current inventory value: Inventory value (statistical): MXN MXN MXN MXN MXN MXN MXN MXN 3UHYLRXV SRVWLQJ SHULRG &XUUHQW 3RVWLQJ 3HULRG 2-2-2 Open the category &RQVXPSWLRQ for the previous posting period so that you can see the values for the process categories (production. If not. © SAP AG AC530 6-31 . cost center). fill out the following table. establish the allowance to do this. When doing so. 2-2 Single-Level Calculation of Material Prices for Your Labels 2-2-1 Check to see which standard price and moving average price is valid for the previous posting period and which is valid for the current posting period.

you can see which standard price and which moving average price is valid for the previous period and which is valid for the current posting period. Were there any changes as a result of price determination? Under )XUWKHU 'DWD.2-2-3 Carry out single-level material price determination for your labels in your second session. Are there warning messages? Reason for the warning: __________________________________ Amount of variances (in company code currency): __________________________________ % 2-2-4 Look at the material ledger data for the previous posting period (current month). Fill out the following table. Use the following data: Material: Plant: Treating materials already processed Period/Fiscal year Warning for changes larger than Error upon changes larger than Check against Background processing Save log Execute. 9DOXHV $IWHU 3ULFH 'HWHUPLQDWLRQ Period status: S price: V price: Price control: Inventory value: Inventory value (statistical): MXN MXN MXN MXN MXN MXN MXN MXN 3UHYLRXV 3RVWLQJ SHULRG FXUUHQW PRQWK.

&XUUHQW 3RVWLQJ 3HULRG ACT-LCD## 6000 Process again Previous posting period 1% No entry S price No Yes © SAP AG AC530 6-32 .

Go to the detail screen of the document.2-2-5 Previous posting period in the material ledger display: How are the price differences now distributed and at which price are the lines valuated?: Category &XPXODWLYH LQYHQWRU\: Category &RQVXPSWLRQ: → The line 1RW DOORFDWHG MXN MXN MXN MXN MXN MXN MXN/pc MXN/pc MXN/pc MXN/pc MXN/pc MXN/pc → Process category &RVW FHQWHU: → Process category 3URGXFWLRQ: Category (QGLQJ LQYHQWRU\: What does the line 1RW LQFOXGHG mean? _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ ________________________________________________________ 2-2-6 Look at the material ledger document that was written for price determination (you find it if you open the category (QGLQJ LQYHQWRU\ in a second session). Was an accounting document written for the price determination? Yes/no: _______________ Reason:______________________________________________________ _____________________________________________________________ ______________________________________________________ © SAP AG AC530 6-33 .

invoices and settlement were posted.2-3 General Ledger Account Balance before Closing Entry 2-3-1 First check to ZKLFK DFFRXQW WKH SULFH GLIIHUHQFHV for goods receipts. To which account in the FKDUW RI DFFRXQWV . $FFRXQW 'HWHUPLQDWLRQ 00  $FWLYLW\ 35< Balance MXN 9DOXDWLRQ FODVV $FFRXQW No differentiation © SAP AG AC530 6-34 . Plant Mexico is assigned to the YDOXDWLRQ JURXSLQJ FRGH .17 is this activity posted? $FFRXQW 'HWHUPLQDWLRQ 00  $FWLYLW\ 35' Material ACT-LCD## ACT-BCD## ACT-DCD## Valuation class 3000 7900 7920 Account/ Debit Account/ Credit 2-3-2 For the raw materials: Call up the balance for ERWK 35' DFFRXQWV for the previous posting period (use multiple selection) Accounts 231000 and 281000 2-3-3 Go to the line item overview for the balance of the current month.are posted to. The DFWLYLW\ that the account determination from material management uses to find the price difference account is 35'. and choose display variant 'RFXPHQW W\SHV Document type for Posting 2-3-4 Check which account the price difference for activity PRY .Single-level price differences/Material Ledger .

2-4-2 Call up the material ledger display for your labels for the previous posting period.2-3-5 Display the balance of this account for the previous (current) posting period. Account 231001 How do you explain this balance? __________________________________________________________________ Balance MXN 2-4 Making Closing Entries for Your Labels (with Revaluation) 2-4-1 Make the closing entries for your labels. Which period status does the material have now? ________________________________________________ ACT-LCD## 6000 Process again Previous posting period X (yes) No No Yes © SAP AG AC530 6-35 . Use the following data: Material Plant Treating materials already processed Period/Fiscal year Revaluate material Background processing Test run Save log Execute.

that the price differences were originally posted to (G/L account 231000/ Activity PRD) created by the closing entry? ___________________________________________________ Which activity was used by the closing entry for the stock revaluation? ____________________________________________________________ 2-4-5 Display the balance of the account for activity PRY again and call up the line item overview for the current period. Go into the previous posting period in the material ledger display. Click on the &ORVLQJ GRF icon and go from there to the accounting documents. Fill out the following table: 3UHYLRXV SRVWLQJ SHULRG S price V price Price control Stock value: Value per unit price MXN MXN MXN MXN MXN MXN &XUUHQW 3RVWLQJ 3HULRG MXN MXN &KDQJH 7KURXJK &ORVLQJ (QWU\ <HV1R" 2-4-4 The closing entry revaluates the ending inventory. whereby the price and exchange rate differences are posted to the inventory stock account. Choose the accounting document with the lowest number and choose display variant $& $FWLYLW\ Write down the following data: 3RVWLQJ GDWH $FFRXQW $FWLYLW\ $PRXQW Was the account. Which document type was used for the posting? Document type for Posting © SAP AG AC530 6-36 .2-4-3 Go to the $FFRXQWLQJ  view in the material master.

Which status do your labels have? ____________________________________________________________ 2-4-9 Reversal of Closing Entries Reversing the closing entries for your material ACT-LCD## To check the period status of your materials and make sure that they are included in multilevel actual costing...1 DUH FRQVXPHG E\ WKH PDWHULDO TXDQWLW\ XVHG GXULQJ WKH SHULRG DQG UHPDLQ LQ VLQJOH OHYHO DFWXDO FRVWLQJ DV SULFH GLIIHUHQFHV 2-4-7 Now. What posting date does this document have? Posting date How do you explain this second posting? _____________________________________________________________ _____________________________________________________________ __________________________________________________________ 2-4-8 Materials that have the period status &ORVLQJ (QWU\ 3RVWHG are not included in multilevel actual costing.... choose the accounting document with the highest document number......MXN MXN 2I WKH SHULRGLF SULFH GLIIHUHQFH DPRXQW BBBBBBBBBBBBBB0..1 SRVWHG BBBBBBBBBBB0........ call up the appropriate report in the information system of the material ledger......1 FRXOG EH DVVLJQHG WR WKH SHULRG FORVH LQYHQWRU\ RI WKH UDZ PDWHULDOV 7KH UHPDLQLQJ SULFH GLIIHUHQFH DPRXQW RI BBBBBBBBBBB0. :KLFK VWDWXV GR \RXU ODEHOV QRZ KDYH" ____________________________________________________________ © SAP AG AC530 6-37 . To check the period status of your materials.. and to be able to explain the line "not included" (material price analysis)........ call up the Listing of Materials by Period Status report with the same selection criteria again....... Complete the following table: Account Balance 231000 (PRD) +Account Balance 231001 (PRY) Total: Complete the following sentence: MXN +.............. Select all materials that start with ACT*.2-4-6 In order to fully understand how the periodic price differences are distributed to FI accounts at period-end...

During price determination. which prices can you check to see whether a variance of a certain amount should lead to warning or error messages? Price 1 Price 2 © SAP AG AC530 6-38 .3 Period-End Closing in the Material Ledger (Multilevel Actual Costing) :KHQ FDUU\LQJ RXW PXOWLOHYHO DFWXDO FRVWLQJ \RX FDQQRW VHOHFW LQGLYLGXDO PDWHULDOV <RX FDQ RQO\ VHOHFW E\ SODQW )RU WKLV UHDVRQ \RXU WUDLQHU ZLOO FDUU\ RXW PXOWLOHYHO DFWXDO FRVWLQJ IRU DOO FRXUVH SDUWLFLSDQWV PDWHULDOV <RXU WDVN LV WR XQGHUVWDQG WKH SRVWLQJ ORJLF DQG DQDO\]H WKH UHVXOWV 3-1 Multilevel Actual Costing: General Data for the Run Go into the costing run AC530 for the previous posting period. Which plants are assigned to the run? Plant 1 Plant 2 3-2 Multilevel Actual Costing: Process Steps 3-2-1 Selection: Look at the process steps for multilevel actual costing. How many materials were selected for the run? What are the criteria that determine whether a material is selected? Number of selected materials All materials are selected that ___________________________________ _____________________________________________________________ ___________________________________________________________ 3-2-2 Parameters: Check the parameters for single-level price determination.

3-3 Multilevel Actual Costing: Costing Results 3-3-1 Select the view &RVWLQJ UXQ RYHUYLHZ and the hierarchy setting &RVWLQJ UXQOHYHOF\FOH QXPEHU. /HYHO 0DWHULDO 7\SH1XPEHU Raw materials Semi Finished Products Finished product Plant 6100 Finished product 6WDWXV 6LQJOH /HYHO 3ULFH 'HWHUPLQDWLRQ 6WDWXV 0XOWLOHYHO 3ULFH 'HWHUPLQDWLRQ 6WDWXV &ORVLQJ (QWULHV 1XPEHU RI $VVLJQHG 0DWHULDOV Plant 6000 © SAP AG AC530 6-39 . Which costing levels were determined? How many materials are assigned to the levels? /HYHO Level 0 Level 1 Level 2 Level 3 When are the materials assigned to level 0? ___________________ _____________________________________________________________ ___________________________________________________________ When are the materials assigned to level 1? ___________________ _____________________________________________________________ ___________________________________________________________ When are the materials assigned to the other levels? ____________ _____________________________________________________________ ___________________________________________________________ 3-3-2 Set the hierarchy to &RVWLQJ 5XQ3ODQW0DWHULDO 7\SH9DOXDWLRQ &ODVV2ULJLQ *URXS and check whether the material types were successfully included in the costing run.

Use the filter 2QO\ PDWHULDOV ZLWK JRRGV PRYHPHQWV. hide the results list in the left portion of the screen and enlarge the material list display. For a better overview. Which material has the largest receipt quantities? ____________________________ 3-3-5 Choose the display variant 3ULFH $QDO\VLV. According to which criterion are the materials sorted here? Sorting criterion: ____________________________________________________ How high are the price variances for your materials? 0DWHULDO 6WDQGDUG 3ULFH 3HULRGLF 8QLW 3ULFH 9DU $EVR OXWH MXN MXN MXN MXN 5HODWLYH 9DU % % % % ACT-LCD## ACT-BCD## ACT-DCD## (6000) ACT-DCD## (6100) MXN MXN MXN MXN MXN MXN MXN MXN © SAP AG AC530 6-40 .3-3-3 Now select the top hierarchy node (the number of the run) and display the material list for the run. Which status do your materials have? 0DWHULDO 6WDWXV 6LQJOH /HYHO 3ULFH 'HWHUPLQDWLRQ 6WDWXV 0XOWLOHYHO 3ULFH 'HWHUPLQDWLRQ 6WDWXV &ORVLQJ (QWULHV ACT-LCD## ACT-BCD## ACT-DCD## (6000) ACT-DCD## (6100) 3-3-4 Choose the display variant 0RYHPHQW 'DWD.

3-3-6 You want to analyze the origin of the price differences of your demo CD in plant 6100. Select the display variant 6LQJOH/HYHO DQG 0XOWLOHYHO 3ULFH 'LIIHUHQFHV.or multilevel in nature? &XPXODWHG 3ULFH 'LIIHUHQFHV Single-level Multilevel MXN MXN Look at the material ledger document for the multilevel price differences. Go to the material ledger display for your demo CD in plant 6100 by double clicking. From which material do these differences originate? Input material with multilevel price differences: © SAP AG AC530 6-41 . Are the price differences of the product primarily single.

0* 1 Preparation for Close in Cost Center Accounting 1-1 Cost Center Situation before Period-Close Enter user parameters: $FFRXQWLQJ → &RQWUROOLQJ → &RVW &HQWHU $FFRXQWLQJ → . $FFRXQWLQJ → &RQWUROOLQJ → &RVW &HQWHU $FFRXQWLQJ → .QIRUPDWLRQ 6\VWHP → 5HSRUWV IRU &RVW &HQWHU $FFRXQWLQJ → 3ODQ $FWXDO &RPSDULVRQV → &RVW &HQWHUV $FWXDO3ODQ 9DULDQFHV Controlling area Period/Fiscal year Plan version Cost Center (Value): Cost Elements 6000 Current month 0 CC530/## No entry No actual debits exist for your cost center because no actual costs have been entered.8QLW 3HULRG(QG &ORVH LQ $FWXDO &RVWLQJ 6ROXWLRQV The following menu paths are used in the solutions: $&7 $FFRXQWLQJ → &RQWUROOLQJ → 3URGXFW &RVW &RQWUROOLQJ $FWXDO &RVWLQJ0DWHULDO /HGJHU .QIRUPDWLRQ V\VWHP → 8VHU VHWWLQJV On the %DVLF GDWD 5HSRUW 2EMHFWV Tabs enter &RVW FHQWHU JURXS && FRQWUROOLQJ DUHD  and On the tab 5HSRUW &XUUHQF\ set the currency to REMHFW FXUUHQF\ Save. 1-1-1 Report to Analyze Actual/ Plan Variances: On the tab 5HSRUW 7LPH 3HULRG set the FXUUHQW SHULRG and FXUUHQW ILVFDO \HDU.0* 7RROV → $FFHOHUDWHG6$3 → &XVWRPL]LQJ → (GLW 3URMHFW → 6$3 5HIHUHQFH . © SAP AG AC530 6-42 .

1-2 Posting of Actual Costs to Cost Centers $FFRXQWLQJ → )LQDQFLDO $FFRXQWLQJ → *HQHUDO /HGJHU → 'RFXPHQW HQWU\ → (QWHU */ $FFRXQW 'RFXPHQWSelect tree on Choose template Ac530 from the templates for the item and make the following entries/changes: \RX PD\ QHHG WR FKDQJH WR FRPSDQ\ FRGH  YLD (QYLURQPHQW EHIRUH \RX GR WKLV.______________________________________________________ Activity output for your cost center $FWLYLW\ W\SHV AT##L AT##R Plan Actual Plan Actual 3ODQ$FWXDO 4XDQWLW\ 10 Hours 9 Hours 10 Hours 9 Hours 1-1-2 The activity output is posted to the production order during confirmation.

Document date At Item level Post the document.QIRUPDWLRQ 6\VWHP → 5HSRUWV IRU &RVW &HQWHU $FFRXQWLQJ → 3ULFHV → &RVW &HQWHUV $FWLYLW\ 7\SH 3ULFHV Cost Center: Activity types: Version: Period/Fiscal year Price Indicator Price unit: Display all selected prices © SAP AG AC530 6-43 Today’s date Replace cost center CC530/19 with your cost center CC530##. 1-3 Actual Price Determination 1-3-1 current planned prices $FFRXQWLQJ → &RQWUROOLQJ → &RVW &HQWHU $FFRXQWLQJ → . CC530/## AT##L and AT##R 0 Posting period No entry 1 .

This cost component split will be transferred using a transfer structure to the auxiliary cost component split (primary cost component split). which you can display (go to .QGLFDWRU 1 1 Price indicator 1 means that the displayed price is an iterative plan price (planned costs/ planned activity).04 &XUUHQF\ USD USD 3ULFH . These prices also have a cost component split.QGLFDWRU   Price indicator 5 means that the displayed price is an iterative actual price (actual costs/ actual activity).63 47. 7KLV SRVWV WKH SULFHV 1-3-3 'HWDLO OLVWV $FFRXQWLQJ → &RQWUROOLQJ → &RVW &HQWHU $FFRXQWLQJ → . 1-3-2 Actual Price Determination $FFRXQWLQJ → &RQWUROOLQJ → &RVW &HQWHU $FFRXQWLQJ → 3HULRG (QG &ORVLQJ → 6LQJOH )XQFWLRQV → 3ULFH &DOFXODWLRQ Cost Center Group Business processes: Parameters Process Control: 6HOHFW WKH FROXPQ FRVW FHQWHU JURXS HQWHU RQO\ \RXU JURXS && &XUUHQW 3HULRG QR EXVLQHVV SURFHVVHV 1R EDFNJURXQG SURFHVVLQJ 1R WHVW UXQ Execute. using the same parameters as before: A further price with the indicator 5 is displayed for each of the activity types.The following values are displayed: $FWLYLW\ W\SHV AT##L AT##R 7RWDO 3ULFH 15 35 &XUUHQF\ USD USD 3ULFH .cost component split) © SAP AG AC530 6-44 . Complete the table: $FWLYLW\ W\SHV AT##L AT##R 7RWDO 3ULFH 19. the cost estimate and to the material ledger.QIRUPDWLRQ 6\VWHP → 5HSRUWV IRU &RVW &HQWHU $FFRXQWLQJ → 3ULFHV → &RVW &HQWHUV $FWLYLW\ 7\SH 3ULFHV Call up the price report again. The planned prices have a cost component split as they were determined iteratively (price indicator 1) and because the cost component structure is active for the version.

1  0.QYHQWRU\ YDOXH icon to receive the following data.1  0.1  0. Fiscal year: current 2-2 Determine single-level material prices 2-2-1 Data before price determination Material Ledger Display: $&70/ 0DWHULDO /HGJHU → 0DWHULDO SULFH DQDO\VLV 0DWHULDO 3ODQW $&7/&'  Click on the 3ULFHV DQG .1  0.1  0.1  0. © SAP AG AC530 6-45 .1  0. You can use the arrows to switch between periods. 9DOXHV %HIRUH 3ULFH 'HWHUPLQDWLRQ Period status: S price: V price: Price control: Current inventory value: Inventory value (statistical): 2-2-2 Open the category &RQVXPSWLRQ: 3ULFH 'LIIHUHQFHV 3ULFH 3UHYLRXV SRVWLQJ SHULRG Quantities and values entered 5 MXN 5 MXN S 250 MXN 250 MXN &XUUHQW 3RVWLQJ 3HULRG Period opened 5 MXN 5 MXN S 250 MXN 250 MXN 3HULRG<HDU &XUUHQW SHULRGFXUUHQW \HDU &DWHJRU\ &XPXODWLYH LQYHQWRU\  0.1 Keep this session open as it is and open a second session.2 Period-End Closing in the Material Ledger (Single-Level Material Price Determination) 2-1 Organizational Measures $&70/ 3HULRGLF 0DWHULDO 9DOXDWLRQ → 2UJDQL]DWLRQDO 0HDVXUHV → 'LVSOD\ $OORZHG 7DVNV Plant: 6000.1 &DWHJRU\ &RQVXPSWLRQ 3URFHVV FDWHJRU\ 3URGXFWLRQ &DWHJRU\ (QGLQJ LQYHQWRU\ 3URFHVV FDWHJRU\ &RVW FHQWHU  0.1  0.

2-2-3 Single-level material price determination for your labels: $&70/ 3HULRGLF 0DWHULDO 9DOXDWLRQ→'HWHUPLQH 0DWHULDO 3ULFHV 6LQJOH/HYHO.

You can use the arrows to switch between periods. Amount of variances (in company code currency):   2-2-4 Changes through Price Determination $&70/ 0DWHULDO /HGJHU → 0DWHULDO SULFH DQDO\VLV 0DWHULDO 3ODQW $&7/&'  ACT-LCD## 6000 Process again Previous posting period 1% No entry S price No Yes Click on the $GGLWLRQDO GDWD icon to receive the following data. Material Plant Treating materials already processed Period/Fiscal year Warning for changes larger than Error upon changes larger than Check against Background processing Save log Execute. 9DOXHV $IWHU 3ULFH 'HWHUPLQDWLRQ Period status: S price: V price: Price control: Inventory value: Inventory value (statistical): 3UHYLRXV 3RVWLQJ SHULRG FXUUHQW PRQWK. Material price determination issues three warnings: The calculated price varies from the comparison price by more than the threshold value (1%) in all three currencies.

50 MXN S 250 MXN 325 MXN &XUUHQW 3RVWLQJ SHULRG QH[W PRQWK.00 MXN 6. Price determined single-level 5.

Period opened 5.50 MXN S 250 MXN 250 MXN 3HULRG<HDU 3UHYLRXV SHULRGFXUUHQW \HDU © SAP AG AC530 6-46 .00 MXN 6.

The price calculated through material price determination is updated as the V price in the material master and the material ledger. 2-2-5 Distribution of Price Differences $&70/ 0DWHULDO /HGJHU → 0DWHULDO SULFH DQDO\VLV 0DWHULDO 3ODQW $&7/&'  Open the category &RQVXPSWLRQ: 3HULRG<HDU 3UHYLRXV SHULRG FXUUHQW PRQWK.

50 MXN Process category 3URGXFWLRQ: Category (QGLQJ LQYHQWRU\: Process category &RVW FHQWHU: What does the line 1RW LQFOXGHG mean? The price differences that cannot be settled to consumption are written in the line 1RW LQFOXGHG. have not yet been distributed.FXUUHQW \HDU Category &XPXODWLYH LQYHQWRU\: Category &RQVXPSWLRQ: The line 1RW LQFOXGHG 3ULFH 'LIIHUHQFHV 1.00 MXN 5.00 MXN 5. © SAP AG AC530 6-47 . 2-2-6 Documents for Price Determination No accounting document is written for the price determination document.50 MXN 6. For this reason.50 MXN 0. all price differences of consumption have not yet been assigned to the individual process categories.00 MXN 75 MXN 3ULFH 6. in other words.425 MXN 1.500 MXN 1.00 MXN 0. No revaluation of higher material levels takes place yet in single-level material price determination. All calculations of material price determination are only statistical. because no postings are carried out during material price determination.425 MXN 0.00 MXN 6.

2-3 General Ledger Account Balance before Closing Entry 2-3-1 Account Determination for Price Difference Account .0* → 0DWHULDOV 0DQDJHPHQW → 9DOXDWLRQ DQG $FFRXQW $VVLJQPHQW → $FFRXQW 'HWHUPLQDWLRQ → $FFRXQW 'HWHUPLQDWLRQ ZLWKRXW :L]DUG → &RQILJXUH $XWRPDWLF 3RVWLQJV Execute and close the dialog box by canceling. Chart of accounts INT $FFRXQW 'HWHUPLQDWLRQ 00  $FWLYLW\ 35' Material Valuation class 3000 7900 7920 Account/ Debit   Account/ Credit   ACT-LCD## ACT-BCD## ACT-DCD##   2-3-2 Account Balance for Raw Materials $FFRXQWLQJ → )LQDQFLDO $FFRXQWLQJ → *HQHUDO /HGJHU → $FFRXQW 'LVSOD\ %DODQFHV Enter both accounts 231000 and 281000. using multiple selection. click on the button $FFRXQW DVVLJQPHQW open the line 3ULFH 'LIIHUHQFH 35'. 2-3-3 Line Item Overview Double click on the field EDODQFH in the column for the current period. therefore not be given as a solution. select using company code 6000 and the current fiscal year. Then choose layout 'RFXPHQW 7\SH. The account balance depends on the number of participants and can. The following document types were posted to the account • • GR (goods receipt) IR (invoice) Document type for Posting © SAP AG AC530 6-48 .

2-3-4 Account Determination MM .Activity PRY . click on the button $FFRXQW DVVLJQPHQW open the line 3ULFH 'LIIHUHQFHV 0DWHULDO /HGJHU.0* → 0DWHULDOV 0DQDJHPHQW → 9DOXDWLRQ DQG $FFRXQW $VVLJQPHQW → $FFRXQW 'HWHUPLQDWLRQ → $FFRXQW 'HWHUPLQDWLRQ ZLWKRXW :L]DUG → &RQILJXUH $XWRPDWLF 3RVWLQJV Execute and close the dialog box by canceling.

select company code 6000 and the current fiscal year. Account 231001 Account Balance Current Period . As no closing entries have been made. 2-4 Making Closing Entries for Your Labels (with Revaluation) 2-4-1 Make the closing entries for your labels. no postings have occurred for the current month. Chart of accounts INT $FFRXQW 'HWHUPLQDWLRQ 00  $FWLYLW\ 35< 9DOXDWLRQ FODVV $FFRXQW 231001 No differentiation 2-3-5 Display the account balance: $FFRXQWLQJ → )LQDQFLDO $FFRXQWLQJ → *HQHUDO /HGJHU → $FFRXQW 'LVSOD\ %DODQFHV Enter the account. Use the following data: $&70/ 3HULRGLF 0DWHULDO 9DOXDWLRQ→ 3RVW &ORVLQJ Material Plant Period/Fiscal year Revaluate material Background processing Test run Save log Execute.. ACT-LCD## 6000 Previous posting period X (yes) No No Yes © SAP AG AC530 6-49 .MXN Activity PRY is only used during the closing entry for the material ledger.

This takes you to the $FFRXQWLQJ  view. 2. the material now has price control 9. The standard price is not changed through the material ledger closing entries in any of the periods. the following postings take place: 1. the material receives the status &ORVLQJ HQWU\ SHUIRUPHG. click on the 0DWHULDO 0DVWHU icon.50 MXN V 325 MXN 325 MXN &XUUHQW 3RVWLQJ 3HULRG &KDQJH 7KURXJK &ORVLQJ (QWU\ <HV1R" 5. Next. Fill out the following table: 3UHYLRXV SRVWLQJ SHULRG S price V price Price control Stock value: Value per unit price 5. In the previous posting period. The differences for consumption initially remain on the corresponding difference accounts. In multilevel material price determination. Posting date $FFRXQW 300000 Raw materials 1 231001 ML price differences 230000 Exchange rate difference © SAP AG AC530 Last day of previous posting period $FWLYLW\ BSX PRY KDM $PRXQW 75 MXN (-) 75 MXN 0 MXN 6-50 .00 MXN 6.00 MXN No 6. The sum of the price and exchange rate differences for the ending inventory is posted to the balance sheet account to revaluate the inventory of the closed posting period 1 according to the calculated periodic unit price for posting period 1. To see these postings. 2-4-3 Material master: In the material ledger display. click on the &ORVLQJ GRFXPHQW icon in the material ledger display.2-4-2 Through the closing entries. click on the $FFRXQWLQJ 'RFXPHQWV icon and open the accounting document with the ORZHVW GRFXPHQW QXPEHU. you can adjust the portion of consumption that was used for the production of other materials.50 MXN No S Yes 250 MXN Yes 250 MXN No The price control for the previous period was changed during the closing entries. 2-4-4 Closing document: If you specify that the material inventory should be revaluated. The material is valuated with the periodic unit price of this posting period.

Posting date First day of current period 1. © SAP AG AC530 6-51 . If the standard price is identical in both periods. 2-4-5 Account Balance for Activity PRY $FFRXQWLQJ → )LQDQFLDO $FFRXQWLQJ → *HQHUDO /HGJHU → $FFRXQW 'LVSOD\ %DODQFHV Enter the account 231001.The price differences for activity PRD(231000) are not posted by the closing entry in the material ledger. select company code 6000 and the current fiscal year. the second document contains the same values as the first document but with the opposite sign.500 MXN posted 75 MXN could be assigned to the period close inventory of the raw materials.500 MXN + (-) 75MXN  0. The remaining price difference amount of 1. instead the account for activity PRY (231001) is used. 2-4-7 The inventory postings in posting period 2 are automatically reversed so that the material valuation in posting period 2 is left unchanged.Material Ledger How do you explain this second posting? The second posting results in the beginning inventory being valuated at standard price for accounting purposes again.425 MXN are consumed by the material quantity used during the period and remain in single level actual costing as price differences.1 ML . Document type for Posting 2-4-6 Distribution of Price Differences $FFRXQWLQJ → )LQDQFLDO $FFRXQWLQJ → *HQHUDO /HGJHU → $FFRXQW 'LVSOD\ %DODQFHV Account Balance 231000 (PRD) +Account Balance 231001 (PRY) 7RWDO Complete the following sentence: Of the periodic price difference amount 1.

2-4-9 Reversal of closing entries $&70/ 3HULRGLF 0DWHULDO 9DOXDWLRQ→ 3RVW &ORVLQJ Material Plant Period/Fiscal year Revaluate material Background processing Test run Save log Reverse with: &ORVLQJ (QWU\ → 5HYHUVH Call up the period status report again for your material ACT-LCD##. Your material now has the status &ORVLQJ HQWU\ UHYHUVHG. 3 Period-End Closing in the Material Ledger (Multilevel Actual Costing) 3-1 Multilevel Actual Costing: General Data for the Run Costing run: $&70/ $FWXDO &RVWLQJ→ (GLW &RVWLQJ 5XQ Under *HQHUDO 'DWD: Plant 1 Plant 2 Costing run: AC530.2-4-8 Information system: Period status of materials $&70/ . previous posting period. Period status of the labels (ACT-LCD##): Closing entry performed.QIRUPDWLRQ 6\VWHP 3HULRG 6WDWXV 2YHUYLHZV /LVWLQJ RI 0DWHULDOV E\ Selection: All materials that start with ACT*. 6000 6100 ACT-LCD## 6000 Previous posting period X (yes) No No Yes © SAP AG AC530 6-52 .

Level 0: All selected materials for which no goods movements took place during the posting period. /HYHO Level 0 Level 1 Level 2 Level 3 First. all materials are selected (see process steps below) that have price determination control 3. column create/edit (Note: Update the status data by clicking on the button Execute directly). For example. All of these materials are assigned to a level.3-2 Multilevel Actual Costing: Process steps: 3-2-1 Selection: Line selection. 3-2-2 Parameters: 6LQJOHOHYHO SULFH GHWHUPLQDWLRQ line. Level 1: All selected materials for which goods movements took place during the posting period that were not procured on a multilevel basis. Remaining levels: All selected materials that were procured on a multilevel basis. The demo CDs in plant 6100 Depends on the number of course participants 1XPEHU RI $VVLJQHG 0DWHULDOV © SAP AG AC530 6-53 . Multilevel procurement exists when other materials are entered into a material. Number of selected materials 88 The system selects all materials that have price determination control VLQJOHPXOWLOHYHO (3). icon in the first column SDUDPHWHUV Prices against which you can check: Price 1 Price 2 Standard price in posting period Moving average price in previous posting period 3-3 Multilevel Actual Costing: Costing Results 3-3-1 Select the view &RVWLQJ UXQ RYHUYLHZ and the hierarchy setting &RVWLQJ UXQOHYHOF\FOH QXPEHU. the demo CDs in plant 6000 are procured on a multilevel basis because input materials are used in their production.

Mark the top hierarchy node (the number of the run) and click on the icon for the material list (on the left). /HYHO 0DWHULDO 7\SH1XPEHU Finished product Semi Finished Products Raw materials Plant 6100 Finished product 6WDWXV 6LQJOH 6WDWXV /HYHO 3ULFH 0XOWLOHYHO 3ULFH 'HWHUPLQDWLRQ 'HWHUPLQDWLRQ Successful Successful Successful Not implemented Successful Not implemented Successful Successful 6WDWXV &ORVLQJ (QWU\ Successful Successful Successful Successful Hierarchy: &RVWLQJ UXQSODQWPDWHULDO W\SHYDOXDWLRQ FODVVRULJLQ JURXS Plant 6000 3-3-3 Material list: The material list shows information on the selected materials. 3-3-2 Participation in costing Use the 'LVSOD\ /HJHQG icon to display the meanings of the status icons. Choose the following from the dropdown list: Maximizing of the material list display: The icons +LGH KLHUDUFK\ and . the demo CDs in plant 6000 represent a lower level. The material with the highest receipt quantity appears at the top of the list.QFUHDVH VL]H. AC530 6-54 © SAP AG .are assigned to a higher level because they were procured from plant 6000. For this reason. Status of your materials: 0DWHULDO 6WDWXV 6LQJOH /HYHO 3ULFH 'HWHUPLQDWLRQ Successful Successful Successful Successful 6WDWXV 0XOWLOHYHO 3ULFH 'HWHUPLQDWLRQ Not implemented Not implemented Successful Successful 6WDWXV &ORVLQJ (QWU\ Successful Successful Successful Successful 'LVSOD\ PDWHULDO OLVW ZLWK ILOWHU → 0DWHULDOV ZLWK JRRGV PRYHPHQWV ACT-LCD## ACT-BCD## ACT-DCD## (6000) ACT-DCD## (6100) 3-3-4 Layouts: Transaction data Click on the OD\RXW icon in the material list and select 7UDQVDFWLRQ GDWD (/MOVEMENTS). while the hierarchy only displays the data on a summarized level.

double-click on your demo CD in plant 6000.3-3-5 Layouts: Price analysis Choose the variant 3ULFH $QDO\VLV.00 MXN 21. Choose layout 6LQJOH DQG PXOWLOHYHO SULFH GLIIHUHQFHV through the corresponding icon.) 0DWHULDO ACT-DCD## (6100) ACT-DCD## (6000) ACT-LCD## ACT-BCD## 6WDQGDUG 3ULFH 3HULRGLF 8QLW 3ULFH 20. Use the green arrow to return to the costing run. To analyze how the price differences in plant 6000 arose: To do so. Origin of multilevel price differences Input material with multilevel price differences: ACT-DCD## / plant 6000 All price differences from plant 6000 that were attributed to the demo CD in plant 6100 are multilevel price differences. Double click on the document for multilevel material price determination (5HFHLSWV IURP ORZHU OHYHOV).50 MXN $EVROXWH 9DU 5HODWLYH 9DU 9.25 % 7.34 % 1. This returns you to the material ledger display again. The materials are sorted according to the size of the relative variances between the periodic unit price and the standard price.85 MXN 36. In the column 0DWHULDO in the material list. you must switch to the material ledger display in plant 6000.45 MXN 47.00 % 3-3-6 Cause of the price differences In the line &XPXODWLYH LQYHQWRU\: In the column 0DWHULDO in the material list.00 % 2.45 MXN 6. © SAP AG AC530 6-55 .50 MXN 12.60 MXN 5. If you have posted other quantities or values.45 MXN 29.00 MXN 10.00 MXN 29.50 MXN 25. (You will receive the figures shown in the table if you have carried out the exercises exactly. &XPXODWHG 3ULFH 'LIIHUHQFHV Single-level Multilevel 160 MXN 785 MXN Open the category 5HFHLSWV and the process category 6WRFN 7UDQVIHU.50 MXN 30. the figures may be different. double-click on your demo CD in plant 6100.

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In Profitability Analysis. As the actual cost component split already contains the variances for all materials. CO-PA can decide whether. billing documents are normally valuated with using thecost component split for the standard price (Target costs: Actual quantity* planned costs). As with the cost component split for planned costs. goods movements (for example sales) are valuated using the standard price. it is no longer necessary to subsequently allocate production variances to the results each month. This allows the actual cost component split to use actual prices for the cost center (3ULPDU\ &RVW &RPSRQHQW 6SOLW). Actual costing in the material ledger calculates actual costs for finished products (or other materials). You can use a SHULRGLF UHYDOXDWLRQ ZLWK DFWXDO FRVW FRPSRQHQW VSOLW to analyse actual costs.QWHJUDWLRQ &23$ 3URILWDELOLW\ $QDO\VLV  ¢¡¤£¦¥¨§ ©§§ © "!"#%$&!'(© )    !( £0¡¤1!¡ &23& 6WDQGDUG &RVW (VWLPDWH 3ODQ &RVW &RPSRQHQW 6SOLW $FWXDO &RVWLQJ 0DWHULDO /HGJHU 24365 7 398A@ B"@DC EGF 24365 7 398A@ BH@AC EIF $FWXDO &RVW &RPSRQHQW 6SOLW 0DWHULDO YDOXDWLRQ GXULQJ WKH SHULRG 2SWLRQDO 5HYDOXDWLRQ DW 3HULRG FORVH ). n n n © SAP AG AC530 7-5 . )LQDQFLDO $FFRXQWLQJ © SAP AG 2001 n In Accounting. a main or auxiliary cost component split will be used for the valuation. and contain all follow-up costs and lower level material components. Actual costs are determined periodically.$FWXDO &RVWLQJ DQG &23$ .

&XVWRPL]LQJ &23$ $FWXDO &RVWLQJ $VVLJQPHQW &23$ DFFHVV WR DFWXDO FRVWLQJPDWHULDO OHGJHU P¢QSRUTVHQXWY`aHYSbUT cdVeW0T Q(f gih¤Y%V"p"RQhIrsYTtVecdhiYaSuvT`wT Y%hxyq"cpHbvq"cv€‚¦ciVHQ%V"b0p%%`T b „…p"p0T †dVXWY`waHQ‡RˆT Q` ‰p Rc¢hbˆh¤Y0V"p"RQhicR‘Y(WQhYH†Q‘%h’T qHQ $VVLJQ &RVWLQJ “dcdTV"bvcRW Y%`waHYSb’TcdV . More than one cost component can be included in a single value field for each FRVW HVWLPDWH (N:1 Relationship). It is important to note that the value fields must be assigned separately for each point of valuation in profitability analysis. n n n n © SAP AG AC530 7-6 . It is possible to differentiate between variable and fixed cost portions when transferring the cost components to profitability analysis. The values from the cost components are then cumulated and transferred to profitability analysis.H\ WR 0DWHULDO „sq(7\SHV b’T WvT b”x •"–‘“%Q%hˆT c%‰iT q—hQ"W¦Y`aHYHbˆT cdV •"–‘“%Q%hˆT c%‰iT q—hQ"W¦Y`aHYHbˆT cdV hwhh ˜…T`w`TwV† ˜…T`w`TwV† hthh gih¤Y%V"p"R¤Q0h0qHcpHb wvxpywz q"c0€ƒ¦cdVQV"b%p0%`wT b { | xA}p~ y YV¦‰yYSW¦Q%h¤YH†Qy%h’TqSQ { x y ƒ„ p ‚†… x }9 &R € }p  V VWU W FR ‚ yA~ X P € |ƒy F VWD WXU SR QH Q H G D HV Q WLP DUG F V LQ W DWH RV rsYSbQ%h’T Y%`Ab”x0¦Q W ™%d¢eGg fv„ g%˜ hhwh $VVLJQ 9DOXH )LHOGV 3RLQW •H–—“0QhˆT RI c0‰dT9DO qyh¤Q(W¦Y0`aHYSbˆT ciV •H– hhth hthh hthh &RVW &RPSRQHQW 6WUXFWXUH 0/ &RVW FRPSRQHQW )L[9DU YDOXH iA•‘eiYSfj €yYSb¤QhUT Y` p kIY0h’T Y%l%` Q iA•". which activity type and for which plan version the specific product costing (decided through the costing key) for a PDWHULDO W\SH will be read. The value fields for an operating concern can be assigned to the individual components of the relevant cost component structure for actual costing using the DVVLJQ YDOXH ILHOGV function.Q •—rm YSbQ0h’T Y%ILHOG `DnocpHbpX„sqSb¨aHY%`pW¦YhUT Yl%` Q –¦•q™T uQ¦‰qrGY` YhUT Q"p hwhh hwhh ™T u hthh hthh k¢ksiA–"•t“%QhpcdV%V¦Q`(nucp"b”p‡„vq(bUaHY`¦™%T u © SAP AG 2001 n Access to the periodic unit price and the actual cost estimate in the material ledger is defined by maintaining the FRVWLQJ NH\V Valuation of your sales quantities using the periodic unit price/actual cost estimate. usually takes place in CO-PA within a SHULRGLF UHYDOXDWLRQ DW SHULRG FORVH This assignment determines for which point of valuation.

3HULRG &ORVH LQ &23$ 3HULRGLF 5HYDOXDWLRQ LQ &23$ PHQX giT €—Q‘“0ciTwV"bv•H–0‡“0QhˆT c0‰dT q—e4Q(WY%`waHYSb’TcdV 6HOHFWLRQ &ULWHULD )URP 3HULRG 7R 3HULRG $FWLYLW\ W\SHV 9DOXH )LHOGV   2UGHU 6HWWOHPHQW 7HVW UXQ $OO YDOXH ILHOGV PRGLILDEOH &KDUDFWHULVWLF IRU 5HYDOXDWLRQ  &XVWRPHU  $UWLFOH  &ROXPQ  2ZQ YDOXH ILHOGV RU 'HOWD GRFXPHQWV ˆ”ci` ‰&WY%`aHQ R’T Q` ‰p¦‰ © SAP AG 2001 n Periodic valuation enables you to select actual data that has already been posted. and revaluate it using a self defined valuation strategy for the point of valuation  3HULRGLF 5HYDOXDWLRQ  $FW.

if you use the valuation with material cost estimate. Alternatively. This can be applied for activity types $ (Customer order receipt). The updated values from the periodic valuation can be seen in the Information System. you also have option to explicitly display the SHULRGLF YDOXHV DORQJ VLGH WKH RULJLQDO YDOXHV. according to the value field assignment for the SD interface. For example. quantity and value fields used. ) (Billing data as well as for all user defined activity types. periodic revaluation allows you to revaluate line items. In order to do this you must create your own value fields. The difference between the original value of the line items and the newly determined value is updated as 'HOWD in a new line item. that were posted in profitability analysis at the start of the period using the standard cost of goods manufactured. n n © SAP AG AC530 7-7 . If periodic valuation is carried out more than once for a line item. a new delta line item will only be created if a difference occurs. In theory it is also possible to recalculate values that were determined outside of the YDOXDWLRQ LQ &23$ On the other hand this means that. using actual costs or the actual cost of goods manufactured. to transfer sales orders and billing documents remain unchanged. in which the values of the periodic valuation can be stored.

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which are used to control access to the costing data from product cost planning during the valuation. © SAP AG 2001 n n The goal of cost of sales accounting is to display the costs for the quantity sold. To do this you have to define a FRVWLQJ NH\. )L[HG ODERU FRVWV )L[HG SURGXFWLRQ FRVWV &RQWULEXWLRQ PDUJLQ .. you can determine which cost estimates from product cost planning are used for the valuation of actual or plan data in profitability analysis. In Customizing. The SODQQHG FRVWV RI JRRGV PDQXIDFWXUHG for a material is determined in SURGXFW FRVW SODQQLQJ You can access the cost of goods sold from Product Cost Planning in Profitability Analysis within the valuation. n © SAP AG AC530 7-8 . The costing key characterizes a specific set of access parameters. divided up into useful sections.             $FWXDO &RVW RI 6DOHV LQ 3URILWDELOLW\          &RQWULEXWLRQ PDUJLQ .

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6. $FWLYLW\ W\SH TXDQWLW\ XSGDWH SULFH UHOHYDQW © SAP AG 2001 QR UHYDOXDWLRQ  „sq(b’T WdT bˆT QSpv‡ “0”™•¦– •—yh¤QHq"c¢h¤‰dTtV† ” “ ‰dTwh¤Qq(b0Y¦q(b’aHY`¦%hˆT q"Q n With Release 4. it is possible to update DFWLYLW\ FRQVXPSWLRQV RI FRVW FHQWHUV DV ZHOO DV SURFHVV FRQVXPSWLRQV RI EXVLQHVV SURFHVVHV (that are necessary for the production of a material.

are posted with a price that remains constant throughout the period. The indicator for the updating of activity types must not be changed or deleted within a period. Through UHYDOXDWLRQ RI WKH DFWXDO DFWLYLW\ SULFH. If you choose this setting. If you have made this setting. <RX FDQ GHDFWLYDWH DFWXDO FRVWLQJ DW DQ\WLPH in order to. n n © SAP AG AC530 7-9 . that are settled to the material. all allocations to manufacturing orders. You have the following possibilities: n You can have the system update the DFWLYLW\ TXDQWLWLHV without including them in SULFH GHWHUPLQDWLRQ. for example. because the variances of the cost centers/processes are debited directly to the material. you can no longer revaluate actual prices in period-end closing of Cost Object Controlling. you must do without the functions of actual costing for the respective period. A price change that occurs during the period is not accounted for in allocations to orders settled to the material. This would lead to false material debits during price determination. the variances between the planned price of the cost center/activity type or business process and the actual price calculated at period end are recalculated. In this case. If you choose the setting UHOHYDQW WR SULFH GHWHUPLQDWLRQ. avoid larger activity quantities during the update of actual quantity structures. in the TXDQWLW\ VWUXFWXUH RI $FWXDO &RVWLQJ0DWHULDO /HGJHU. you can later debit the respective cost object with the variances between the planned price of the cost center/activity type or the process and the actual price calculated at the end of the period. You can use this setting if you want to receive information about the complete actual quantity structure. The cost center or process is credited and the material (for which consumption took place) is correspondingly debited.

)XWXUH GDWH )XWXUH YDOXDWLRQ SULFH „sn›g „sn›g „sn›g „sn›g hthh “ ˜¢nmP4•"• “ gHnvPI•H• “ P¢nmP4•"• “ P¢nmP4•"• œ"•¦•"• œ"•¦•"• œ"•¦•"• œi(•"• i i – • "ž"• –"ž iHiA" iD–"ž"• • h •H •h H• • h žH •h H• (Ÿ¦ž –"œ ipŸ¦–"  iHiA" • h •H žh H• • h žH žh H• “• œ –%i “ž œH h •" h • h Ÿ¦• • h– IURP  © SAP AG 2001 n n n Through the function 0DUNLQJ the new IXWXUH YDOXDWLRQ SULFHV are updated in all currencies or valuations in the material ledger data.unit price % var. To mark the calculated PRYLQJ SULFHV 9.0DLQWDLQ IXWXUH SULFH 0DQXDO PDLQWHQDQFH DFFRUGLQJ WR “ ` Y06HOHFWLRQ V"b “ ¢ “ r¡Y"bQhˆT Y0`pbx0HQ “ r¡Y"bQhˆT Y0`"V%a€ƒlHQ0h”p hthh 5XOHV  0DQXDO LQGLYLGXDO PDLQWHQDQFH RU &RVWLQJ UXQ 0DWHULDO OLVW Material Plant Level S price Per.

5 the price will be reduced by half) n If you have set the indicator 0DQXDO LQGLYLGXDO PDLQWHQDQFH. Under 5XOHV you can specify the criteria for determination of the future valuation price for each currency or valuation: é The currency and/or valuation from which the translation should take place é The existing price from which the translation should take place é The date and exchange rate type with which translation should take place (only with different currencies) é The factor by which the result should be multiplied (for example. If you want to maintain or control the future valuation prices manually. enter the date for which the future valuation price should be valid. you receive information on the price change. as the valid valuation prices for future periods. check the new future prices and the respective date and change anything if necessary. Otherwise. © SAP AG AC530 7-10 . In addition. you can either mark an entire FRVWLQJ UXQ or individual materials. all raw materials). Through LQGLYLGXDO PDLQWHQDQFH you select the materials whose future valuation prices you want to maintain (for example. set the indicator 0DQXDO LQGLYLGXDO PDLQWHQDQFH. After choosing 6DYH. with a factor of 0. the future valuation prices calculated by the system are used.

This G\QDPLF SULFH UHOHDVH is useful if it is. The sWDWXV of the material ledger data for the current period must be 3HULRG RSHQHG RU 3ULFH FKDQJH HIIHFWHG This means that no goods movement. the former valuation price is still used. difficult for you to release the planned prices between the period closing program and the first goods movement. The following additional prerequisites exist for materials with material price determination 3. If such valid planned prices are not available. Nevertheless. in Customizing. the system updates the valid future prices in the respective currencies or valuations as the FXUUHQW VWDQGDUG SULFHV If necessary. In addition. In addition to this.5HOHDVLQJ 3ULFHV )XWXUH YDOXDWLRQ SULFH IURP  0DQXDO 5HOHDVH 6HOHFWLRQ DFFRUGLQJ WR “ “¢` YVHb “ rmYHbQ0hˆT Y%`pbx0HQ “ €yYSbQhˆT Y`"V%a%€‚l¦Qhp hthh K EDFNJURXG SURFHVVLQJ K 7ROHUDQFHV FDQ EH VHW '\QDPLF SULFH UHOHDVH “ YHqSbˆT WYSb¤Q‡Rcdh%Q¦YHq—eW¦Y`aHY"bˆT cdVqYh¤QHY &XUUHQW 6WDQGDUG 3ULFH ILUVW JRRGV PRYHPHQWPDWHULDO © SAP AG 2001 n During the release. The prerequisite is that planned prices exist in the system that are valid for the time period. use the dynamic price release so that the materials that were moved in this period of time are valuated with the new price. therefore implement ERWK the G\QDPLF SULFH UHOHDVH and the FRQYHQWLRQDO SULFH UHOHDVH methods. You should. the relevant stock quantity is revaluated. the closing entries for material price determination have not yet been made. from an organizational point of view. In this case. A dynamic price release takes place with order settlements. you can specify for each valuation area that a planned price is released as the valuation price with the first goods movement in a new period if the validity date of the planned price is attained. you must release the planned prices before the end of the period for materials not moved in this period of time. n © SAP AG AC530 7-11 . invoice or order settlement have been posted after the period-end closing program. the entry of an invoice and every goods movement of a material.

It is generally not necessary to add new groups. You can change the material price determination and the price control of the relevant material or materials in the material master and in the material ledger data. This assures proper reconciliation of accounts between financial accounting and materials management. Check whether the document type ML supplied in the standard system for material ledger documents is maintained. n © SAP AG AC530 7-12 . If you activate the material ledger for a given plant. In the standard system.&XVWRPL]LQJ 0DWHULDO /HGJHU$FWXDO &RVWLQJ 0DWHULDO /HGJHU $FWLYDWH Rcdh0Q¦YHq—‡WY`0DWHULDO a¦YSbˆT cdVqYhQ"Y /HGJHU 0DWHULDO 7\SH Rcdh0Q¦YHq—‡WY/HGJHU `a¦YSbˆT cdVqYhQ" Y rXYSbQhUT Y`H“¢hˆT qHQ PGQSbQh’€‚TtV¦YSb’T ciV ¢”£ ’6¤¦¥u§™Œt’S¨Ž §A© ª9« „upHp%T †dV"p—qa%hUh¤QV¦q%T QSp&Y%V¦‰eWY`waHYHb’T cdV"p r¢bYV‰Yh¨‰¢‡ gihY%V"p"RQh4™´ µ¶n…· ˆ•"•"•¦•"‰ ¬ ¨w§ £ ªp§9‹™ŒŽ ­ £ š”®p§™ªp’†¯ ° Žp £ ± © ’™²w¥m³(© ŒŽ © ’A’D© 0DLQWDLQ 0/ 1XPEHU 5DQJHV $FWLYDWH ˆ”cd"b’TcdVHY%`pR¤cd'\QDPLF hdQ"Y¦q— W¦Y`ta¦YS3ULFH b’T ciV‡Yh¤Q¦&KDQJHV YH‰ $FWLYDWH Rcdh0Q¦YHq—‡WY`$FWXDO a¦YSbˆT cdVqYh&RVWLQJ Q"Y $OWHUQDWLYH ˆ”cd"b’TcdVHY%`pR¤cdhdQ"Y¦8SGDWH q— W¦Y`ta¦YSb’T 6WUXFWXUH ciV‡Yh¤Q¦YH‰ 3URGXFWLRQ 6WDUWXS © SAP AG 2001 ·X"b’TcdVHY` YHq(bˆT WdT bxebxvHQya0¦‰Y"bQ ¸ ­ ¹ 9 ’ ªpº9»¦³™§ £ Œ¤Ž Œ¤Ž ’™ªv­ £ ©  ¹ ’9ªpº6¤4²A§9‹™Œ¼D‘D¨Ž ‹†’™ª n The first step is to DFWLYDWH the material ledger. Each group is assigned a number range of 100. the number range starting with 47 is intended for accounting documents for material ledger documents. Check whether the 0/ QXPEHU UDQJHV meet your requirements.000. Make sure that all materials have transaction-based price determination after production startup.000 numbers. The standard system contains material ledger type 0000. you should also activate it for all other plants in the company code. which uses the currency types from Financial Accounting. n The next step is to FUHDWH PDWHULDO OHGJHU W\SHV and DVVLJQ D PD[LPXP RI WKUHH FXUUHQF\ W\SHV WR HDFK RI WKHVH PDWHULDO OHGJHU W\SHV. You use PDWHULDO SULFH GHWHUPLQDWLRQ to control whether material prices are determined on a transaction basis or a single-level/multilevel basis. A group for material ledger documents exists for each relevant transaction type in the standard system. You can define a default value or a n mandatory value with which the materials to be created are valuated. Check whether the number ranges of the accounting documents are maintained.

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In Customizing. currency types and material ledger types. Between activation and production startup. the relevant plants are locked. ensure that all valuation areas in which you want to use the material ledger are flagged as active for the material ledger. you should have completed and checked all preparation work. Ensure that the material type attributes are correct in Customizing for /RJLVWLFV  *HQHUDO Conversion is only possible for materials that have a material type that allows the update of values. 6HWV WKH SURGXFWLYH LQGLFDWRU )L[HV WKH FXUUHQFLHV XVHG © SAP AG 2001 n Before production startup. you FDQQRW change the currencies. read note 0081463 in the OSS system.0A. n n n © SAP AG AC530 7-13 . Additional valuation areas can be set subsequently as active and productive. After production startup of the material ledger. 3OHDVH UHDG QRWH  DERXW UHVHWWLQJ GDWD IRU SURGXFWLRQ VWDUWXS RI WKH PDWHULDO OHGJHU The SURGXFWLRQ VWDUWXS function prepares data for the material ledger. make sure that no material postings are necessary during conversion in the relevant plants during conversion. If you worked with the material ledger in your production system prior to Release 4. From an organizational point of view. ensure that the accounting view for the relevant material has been created in the material master record. From an organizational point of view.

The category 5HFHLSWV has an influence on the price However. you can also choose the category 2WKHU UHFHLSWVFRQVXPSWLRQV in order to GLVWLQJXLVK between such UHFHLSWV in the material update structure. Optionally. the category &RQVXPSWLRQ doesn‘t. The data for the goods movements is collected in different FDWHJRULHV of the material ledger according to the material update structure. valuation Price diff. n If the SURFHVV FDWHJRU\ represents a UHFHLSW choose the category 5HFHLSWV. The category 2WKHU UHFHLSWVFRQVXPSWLRQV has an influence on the price. 6$3 UHFRPPHQGV WKH XVH RI WKH VWDQGDUG XSGDWH VWUXFWXUH. enter a PRYHPHQW W\SH JURXS for the material ledger. you can assign your FRQWUROOLQJ OHYHOV to a process category in order to make further distinctions between specific transactions in the material ledger data than provided for in the standard system. you can define \RXU RZQ PDWHULDO XSGDWH VWUXFWXUH. Price © SAP AG 2001 n n n The PDWHULDO XSGDWH VWUXFWXUH determines which transactions are entered in which category of the material ledger display. $ PDWHULDO XSGDWH VWUXFWXUH PXVW FRQWDLQ DW OHDVW WKH SURFHVV FDWHJRULHV % DQG 9 n n © SAP AG AC530 7-14 . If you want to IXUWKHU GLVWLQJXLVK between process categories that represent a consumption. ZLWK SURFHVV FDWHJRU\ % (procurement). This only applies to consumptions that are single-level. Through your own naming rules. ˜GQH†dTV0V%TwV†‚TwVSWQV"b¤cdhx eGQHqSQ0T"bp “4hc%‰daq(b’T cdV “4a%hq—¦YSpHQecih‰Qh kIQ%V¦‰%cdh%„…µ¶œH•H•"• kIQ%V¦‰%cdhG˜iµœH•"•"• h¶hhwh ´te hwh h¶hhwh ½ e hthh ˆˆeiQ¦€ h ‰i“¢a%hq—¦YSp¦Q&cdh‰%Qh ·sb’—HQhIhQ¦qSQ%T"bpHµwq¦cdV"p0a€‚¦bˆT cdV"p “i¾v‡"·sb’—¦QhG%hc%qa%h¤Q¦€yQVHb ´wVHW¦QVHbcih”x nu¾d‡"·sb¨—Qhiq"cdV"pva€‚Hb’T cdV nucdV"pva€‚Hb’T cdV¿` Y%l¦cdh 3URFXUHPHQW DOWHUQDWLYHV 8QVSHFLILHG UHFHLSWV IRU SURFHVV W\SH 2WKHU XVHUGHILQDEOH UHFHLSWV 1DPLQJ UXOHV 3URFHVV W\SHV ExchRt diff.0DWHULDO 8SGDWH 6WUXFWXUH &DWHJRULHV Qntty Prelim. If the SURFHVV FDWHJRU\ represents D FRQVXPSWLRQ. you can decide whether the consumption should have an influence on the price.

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Then you create your self-defined name. First you have to create your own controlling level. as required. as you can differentiate between the way you include single-level consumption (for example cost center withdrawals). From here you can display the assignment of name formation rules to process categories. n n n n n n © SAP AG AC530 7-15 . For consumption process categories enter a process category that begins with V. Enter the controlling level and your own movement type group. go to Customizing and choose "Assign Self-defined Names for Receipts/Consumption". 5HFRPPHQGDWLRQ Use the VWDQGDUG QDPLQJ VWUXFWXUH The definition of alternative structures enables you to manipulate the calculation of the periodic unit price. WR 2ZQ &2 /HYHO Ê’Ë ÌÔØ ÑÙ6Ú¦ ÛÁÏ ÉˆÄ’Ö’Ï Ã×¦ÃÊ¨Ç Ü6ڦՙɈʒȒÖU×HÆ¨Ç Å ÉUÊ ÜÁÝiÝ9ȤȒÃÇ È Ü†ÞvՆɒȤÇÔÄÃ¨Ê¨Ç ÃÏ Ü†ÞÁÝ4Ն֒ÈÇ ÉÔ×HèÏÔÉUÏ ßˆÃ¨Ï Ü†àÁ݆áXՆÉUÊ¨È’Öˆ×¦ÆÇ Å ÉÔÊ"â ÆUË ÍÊ¨ÇÁʒɒÇÔÍÄ”Ç Å ãˆÃä ܆ÛvÛÔÏ É”å Ã¤Ä¤Ç Ü†æ†Ù†çoçDÍ”Ç Ã’Ï Å Í’ËèUÏ Í’Ê¨È¤é ÐÏ6ÛUÉ’È¤Ç Å ÊˆÎ Å ê Òê ØDȒŠʈÎUË Ã"Ë Ã”ãˆÃË¤Ä¨ÉˆÊ¨ÈˆÖ’×ÆÇ Å ÉÔÊ(Ó ÙÚ Â6Ã¤ÄÃ’Å ÆÇ È"ÉUÊUË ÌHÅ Ê¦ÄÍ”Ç ÃÎˆÉUÏ Å Ã¤È Ä¤Ã¨Å Æ¨Ç È Ð Â6è 'HILQH Ð’Ñ Ç Ò’Ã¨Ï6ÂÔÓ Õ  8SGDWH 6WUXFWXUH ՆɈʨȈ֒×ÆÇ Å ÉÔÊ"ÉÔÊˆË ÌHÅ Ê ÄÍ”Ç Ã¨ÎˆÉÔÏ Å ÃÈ $VVLJQ ʒȨÖU×¦ÆÇ Å ÉˆÊ Ð Õ†ÉU 9DOXDWLRQ $UHD Ð’Ñ Ç Ò’Ã¨Ï6ÂÔÓ Õ © SAP AG 2001 n You can assign your own Controlling levels to a process category using your own QDPH IRUPDWLRQ UXOHV This allows you to differentiate between specific activities in the material ledger data. To view the list of assignments. Choose new entry and enter the process category. further than you could in the standard system. Save. You may have also created your own movement type groups to allow you to differentiate your name. Enter B+ for process categories for procurement (receipts).

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1 Multilevel Actual Costing: Integrated Analysis using Profitability Analysis (CO-PA) 1-1 Contribution Margin Accounting in CO-PA 1-1-1 First call up the CO-PA report IDES 530 using the following parameters: From/To Period From/To Product: Previous posting period ACT-DCD## © SAP AG AC530 7-17 . which will be executed for you by the course leader. you have been asked to analyze the results of multilevel actual costing in detail. you will be able to: • • • Analyze the results of multilevel actual costing Customize CO-PA so that you are able to use the results of actual costing effectively. these values have to be subsequently entered into CO-PA. This occurs during periodic revaluation. In addition. you will mark the calculated actual prices for the input materials as valuation prices for the subsequent period. As the cost component split is only known after the multilevel price determination. Mark the calculated actual prices as future valuation prices For this reason.7RSLF 5HVXOWV $QDO\VLV 8QLW ([WHQGHG &XVWRPL]LQJ DQG &23$ .QWHJUDWLRQ ([HUFLVHV At the conclusion of these exercises.

Contribution margin line__________________________ 2. call up the standard cost estimate for your demo CD. As above (total cost of sales quantity) © SAP AG AC530 7-18 . 7DUJHW Sales (Quantity): Sales (Value): Actual Cost of Sales (variable): Actual Cost of Sales (fixed): Actual Cost of Sales (Total): 1-1-3 Which contribution margin lines are of greatest significance for the large rise in costs? 1. Go back to the CO-PA report. Goto the FRVWV tab and set the base quantity for the displayed costs to the total cost of sales quantity (see previous task). Fill out the following table.1-1-2 The report shows you the contribution margin accounting for your demo CD with target and actual values. Now display the cost component and fill in the following table: Base quantity: Total variable costs: Total fixed costs : Total: Compare the values in the standard cost estimate with those from CO-PA. Contribution margin line__________________________ 2 Origin of the Target Values in Contribution Margin Accounting 2-1 How were the target values for contribution margin accounting determined? ___________________________________________________________________ _____________________________________________________ $FWXDO &XUUHQF\ 2-2 From the CO-PA report.

Material Types": Which costing key is used for the periodic revaluation IST? ___________________________________________________ 3-2-3 In the section "Define Value Fields": Which value fields form the cost element "material component" that is controlled by the cost component structure we are using? 2SHUDWLQJ &RQFHUQ .'($ &RVW &RPSRQHQW 6WUXFWXUH 0/ Point of Valuation: Actual Data Transfer .Transactionbased: Periodic Revaluation .3 Origin of the Actual Values in Contribution Margin Accounting 3-1 From the CO-PA report. 3-2-1 In the section "Define access to actual costing/material ledger": Which costing key does CO-PA access to copy the actual data from the material ledger? ____________________________________________________________ 3-2-2 In the section "Costing Key . 3-2 Customizing CO-PA for the Transfer of the Actual Cost Component Split Go to Customizing for Profitability Analysis (CO-PA). Enter the following settings: Period/Year: Currency/Valuation: Type of Price: Base quantity: Fill out the following table.Actual: © SAP AG AC530 7-19 Previous posting period Company Currency Periodic Unit Price User entry: Sales quantity (see above) As above (total cost of sales quantity) Value field for material component . Base quantity: Total variable costs: Total fixed costs : Total: Compare the values in the standard cost estimate with those from CO-PA. call up the report "Cost Component for Price".

determine why the demo CD has such large price differences.3-2-4 CO-PA Report AC530 is defined using Form AC530. ____________________________________________________________ Where do the single level price differences for this category come from? ____________________________________________________________ Where do the multilevel price differences for this category come from? ____________________________________________________________ © SAP AG AC530 7-20 . you will analyze the cause for these variances. 4-1-1 You are in the contribution margin report for your material (Demo CD in Plant 6000). Using the data. Amount of price differences from receipts: Price differences from purchase orders: Price differences from production: MXN MXN Which vendor can already be seen to be the cause for the high price variances? ____________________________________________________________ 4-1-2 Which of the two categories has single and multilevel price differences? Use the display variant 6LQJOH DQG PXOWLOHYHO GLIIHUHQFHV. Call up the material ledger display. Check and see how the line "material component" is defined in the form: Value field for line "Material Component": Value field for cell "Material Component" (in column Actual Data): 4 Detailed Analysis of Actual Values in Contribution Margin Accounting 4-1 Material Prices Contribution Margin Accounting shows you that the material price variances supply the largest amount to your negative result. In the following tasks.

4-2-1 You are in the CO-PA report for you Demo CD material. To analyze the actual cost allocation. that are directly and indirectly responsible for the high price of your finished product.4-1-3 What is the portion of single. you see the activity consumption for the finished product as well as the revaluation amount for the price variances. check which of the input materials is of the greatest significance for multilevel actual costing. $FWLYLW\ W\SHV Labeling/ AT##L Recording/ AT##R © SAP AG AC530 $FWLYLW\ &RQVXPSWLRQ Hours Hours 6LQJOHOHYHO 3ULFH 'LIIHUHQFHV MXN MXN 7-21 . Here. Multilevel price differences due to label: Multilevel price differences due to blank CD: MXN MXN 4-1-4 In order to identify the source of the high price variances. and can now take appropriate action. goto the material price analysis and call up the multilevel material ledger document for you Demo CD. call up the material ledger display for the material component with the highest price variances. Which vendor sold you the material at a high price? 9HQGRU 1096 / Fabricas Mixtli: 1097 / Puebla Digital: 1098 / Productos Argentinos: 1099 / Studio Chapultepec: 3ULFH MXN MXN MXN MXN You have identified both vendors. 4-2 Actual Values from Cost Center Accounting Contribution Margin Accounting shows you that the variances from wages and salaries supplies the second largest amount to your negative result.and multilevel price differences from production? Single-level price differences / production Multilevel price differences / production MXN MXN Using the multilevel material ledger document.

Make the following entries: Controlling area Period/Fiscal year Plan version Cost Center (Value): Cost Elements 6000 Previous posting period 0 CC530/## No entry Analyze the actual cost variances: Which cost element has particularly large variances between plan and actual? ____________________________________________________________ 4-2-4 Under which cost element has the material ledger balanced the cost center in actual? _________________________________________________________________ © SAP AG AC530 7-22 . Choose display variant AC530: Activity/ Cost Center What is the amount of the total credit to your cost center? ______________________________________________________MXN Which account are the posting made to? ____________________________________________________________ Which activity is posted? ____________________________________________________________ 4-2-3 Call up the report to analyze the plan/actual variances for your cost center.4-2-2 Call up the closing document for the material ledger. and from here go to the accounting document for the previous period (lowest document number).

Factor Company Currency Periodic Unit Price Today’s date M 1. © SAP AG AC530 7-23 . These prices can no longer be released in the current period.5 5-1 Maintain Prices Scope of the exercise In this exercise. Make the following entries: In Currency/Valuation: From Price Conversion date Exchange Rate Type Add. you will maintain the future price for both of your input materials. Why? ___________________________________________________________________ _________________________________________________________________ 5-2 Maintenance of the Future Valuation Price of Both of Your Input Materials Call up price maintenance from the material ledger menu.00000 What does the setting "Use: Periodic unit price" mean? ___________________________________________________________________ ___________________________________________________________________ ______________________________________________ 5-3 Save your entry and check the result. Go into the material ledger display for one of the two materials look at the additional data. Make the following entries: Materials Plant Manual individual maintenance Date of the future price ACT-LCD## and ACT-BCD## 6000 X (yes) First day of the month after next Click on the 0DLQWDLQ 5XOHV icon. Has the future valuation price been maintained? Also check the material master after this entry ($FFRXQWLQJ ).

0* 7RROV → $FFHOHUDWHG6$3 → &XVWRPL]LQJ → (GLW 3URMHFW → 6$3 5HIHUHQFH .QWHJUDWLRQ 6ROXWLRQV The following menu paths are used in the solutions: $&7 $FFRXQWLQJ → &RQWUROOLQJ → 3URGXFW &RVW &RQWUROOLQJ $FWXDO &RVWLQJ0DWHULDO /HGJHU .7RSLF 5HVXOWV $QDO\VLV 8QLW ([WHQGHG &XVWRPL]LQJ DQG &23$ .'($ &RVWLQJEDVHG 3URILWDELOLW\ $QDO\VLV.0* 1 Multilevel Actual Costing: Integrated Analysis using Profitability Analysis (CO-PA) 1-1 Contribution Margin Accounting in CO-PA 1-1-1 CO-PA Report IDES AC530 &RQWUROOLQJ → 3URILWDELOLW\ $QDO\VLV → .QIRUPDWLRQ 6\VWHP → ([HFXWH 5HSRUW 2SHUDWLQJ &RQFHUQ .

960 MXN 15.14 MXN 17670.800. 7DUJHW Sales (Quantity): Sales (Value): Actual Cost of Sales (variable): Actual Cost of Sales (fixed): Actual Cost of Sales (Total): © SAP AG AC530 $FWXDO 600 pc 18.443. Fill out the following table. Choose Report AC530 From/To Period From/To Product: Current Period ACT-DCD## 1-1-2 The report shows you the contribution margin accounting for your demo CD with target and actual values.000 MXN 11.00 MXN 12.86 MXN 2.226.00 MXN 7-24 .160.00 MXN 1.

1-1-3 Which contribution margin lines are of greatest significance for the large rise in costs? The contribution margin lines "Material" and "Wages and Salaries".960 MXN © SAP AG AC530 7-25 . 2 Origin of the Target Values in Contribution Margin Accounting 2-1 The target values are determined through the valuation of the sales quantity at plan price. Determining the Target values From the &23$ UHSRUW. Go back to the CO-PA report. 600 pc 11. select the tab &RVWV and enter the quantity used (600 pieces) in the field 8VHU HQWU\ Base quantity: Total variable costs: Total fixed costs : Total: The values equal the target values in CO-PA. call up the VWDQGDUG FRVW HVWLPDWH for your demo CD.00 MXN 12. and complete the following data: Material: Plant: Costing variant: Costing version: Valid from: ACT-DCD## 6000 PPC1 1 Today 2-2 In the upper right section of the interface. as well as manufacturing costs are the main causes for the high variances.800.00 MXN 1.160.

H\V WR 0DWHULDO 7\SHV Point of Valuation 02: Costing key ACT is used for all activities and materials.14 MXN 17.0* &RQWUROOLQJ → 3URILWDELOLW\ $QDO\VLV → 0DVWHU 'DWD → 9DOXDWLRQ 3-2-1 Define access to actual costing/material ledger: . © SAP AG AC530 7-26 .670.443. 3-2-2 Costing Key → Assign Material Types .226.0*  → 6HW 8S 9DOXDWLRQ XVLQJ 0DWHULDO &RVW (VWLPDWH → $VVLJQ &RVWLQJ .00 MXN Previous posting period Company Currency Periodic Unit Price User entry: Sales quantity (see above) 3-2 Customizing CO-PA for the Transfer of the Actual Cost Component Split The Customizing entries for the following questions are found under the following menu nodes: . Base quantity: Total variable costs: Total fixed costs : Total: The values equal the target values in CO-PA. Enter the following settings: Period/Year: Currency/Valuation: Type of Price: Base quantity: Fill out the following table. whereby the data from the legal valuation is transferred. 600 pc 15. call up the report "&RVW &RPSRQHQW IRU 3ULFH".0*  → 6HW 8S 9DOXDWLRQ XVLQJ 0DWHULDO &RVW (VWLPDWH → 'HILQH $FFHVV WR $FWXDO &RVWLQJ 0DWHULDO /HGJHU CO-PA access the costing key ACT for actual costing.86 MXN 2.3 Origin of the Actual Values in Contribution Margin Accounting 3-1 From the CO-PA report.

Actual: BZ 02 Value field for material component 99 7RWDO IURP IL[HG DQG YDULDEOH DPRXQWV.0*  → 6HW 8S 9DOXDWLRQ ZLWK 0DWHULDO &RVW (VWLPDWH → $VVLJQ 9DOXH )LHOGV 2SHUDWLQJ &RQFHUQ .'($ &RVW &RPSRQHQW 6WUXFWXUH 0/ Point of Valuation: Actual Data Transfer Transaction-based BZ 01 Periodic Revaluation .3-2-3 Assign Value Fields .

99 7RWDO IURP IL[HG DQG YDULDEOH DPRXQWV.

In the first dialog box you see that this value field is different to the one defined for the line. a dialog box appears that shows the value field displayed in the line. 3-2-4 Form AC530 for CO-PA Report . © SAP AG AC530 7-27 .QIRUPDWLRQ 6\VWHP → 5HSRUW &RPSRQHQWV → 'HILQH )RUPV → 'HILQH )RUPV IRU 3URILWDELOLW\ 5HSRUWV Choose Display Form. Value field for line "Goods usage": Value field VV150 Goods usage In the same line. double click on the actual value field. and the select Form IDES 530 Double Click on the field "material component". Confirm.0* &RQWUROOLQJ → 3URILWDELOLW\ $QDO\VLV → . you will analyze the cause for these variances. In the following tasks. You now see which value field is read for this report field: Value field for cell "Material Component" (in column Actual Data): Value field VV151 Material Component ACT 4 Detailed Analysis of Actual Values in Contribution Margin Accounting 4-1 Material Prices Contribution Margin Accounting shows you that the material price variances supply the largest amount to your negative result.

Multilevel price differences due to label: 0XOWLOHYHO SULFH GLIIHUHQFHV GXH WR EODQN &' 1. Using the data.680 MXN 6.350 MXN  0.1 © SAP AG AC530 7-28 .170 MXN Which vendor can already be seen to be the cause for the high price variances? Vendor 1099 (Studios Chapultepec) delivered at a price of 30 MXN and caused a price variance of 1680 MXN.320 MXN 4. Amount of price differences from receipts: Price differences from purchase orders: Price differences from Production 1. 4-1-2 Which of the two categories has single and multilevel price differences? Use the display variant 6LQJOH DQG PXOWLOHYHO GLIIHUHQFHV.4-1-1 You are in the contribution margin report for your material (Demo CD in Plant 6000). Category "Production" has single and multilevel price differences. Call up the material ledger display. Where do the multilevel price differences for this category come from? The multilevel price differences come from the material component price variances during the manufacturing process. 4-1-3 What is the portion of single. determine why the demo CD has such large price differences. Where do the single level price differences for this category come from? The single-level price differences for production come from order settlement.850 MXN Using the multilevel material ledger document (receipts from lower levels).and multilevel price differences from production? Single-level price differences / production Multilevel price differences / production 1. check which of the input materials is of the greatest significance for multilevel actual costing.

4-1-4 In order to identify the source of the high price variances. 4-2 Actual Values from Cost Center Accounting 4-2-1 Actual Cost Allocation &RQWUROOLQJ → 3URILWDELOLW\ $QDO\VLV → .'($ &RVWLQJEDVHG 3URILWDELOLW\ $QDO\VLV. Which vendor sold you the material at a high price? 9HQGRU 1097 / Puebla Digital   3URGXFWRV $UJHQWLQRV 3ULFH 11 MXN  0. call up the material ledger display for the material component with the highest price variances.QIRUPDWLRQ 6\VWHP → ([HFXWH 5HSRUW 2SHUDWLQJ &RQFHUQ .1 You have identified that vendors Productos Argentinos and Studios Chapultepec are responsible for most of the price variances of your Demo CD.

and from here go to the accounting document for the previous period (lowest document number). $FWLYLW\ W\SHV Labeling/ AT##L Recording/ AT##R Go back to the material price analysis 4-2-2 Call up the closing document for the material ledger.250 MXN 895000 GBB $FWLYLW\ &RQVXPSWLRQ 9 Hours 9 Hours 6LQJOHOHYHO 3ULFH 'LIIHUHQFHV 347. the Production and the valuation alternative Production version 1 Double click on document Receipts from lower levels.34 MXN 902.66 MXN © SAP AG AC530 7-29 . Choose display variant AC530: Activity/ Cost Center Total credit to cost center: Posting is made to account : Posted with Activity: 1. Then Report Selection: Material price analysis Complete the following data: 0DWHULDO 3ODQW  $&7'&' 3HULRG<HDU &XUUHQW SHULRGFXUUHQW \HDU Open the category Receipts.

This confirms the result that you got from the contribution margin structure: High wage and salary costs have had a negative effect on your results. Factor © SAP AG AC530 Company Currency Periodic Unit Price Today’s date M 1.4-2-3 Plan/Actual Variances for Cost Center $FFRXQWLQJ → &RQWUROOLQJ → &RVW &HQWHU $FFRXQWLQJ → .QIRUPDWLRQ 6\VWHP → 5HSRUWV IRU &RVW &HQWHU $FFRXQWLQJ → 3ODQ $FWXDO &RPSDULVRQV &RVW &HQWHUV $FWXDO3ODQ 9DULDQFHV Make the following entries: Controlling area Period/Fiscal year Plan version Cost Center (Value): Cost Elements 6000 Previous posting period 0 CC530/## No entry Cost element 43000: Wages has the highest variances. Maintenance of the Future Valuation Price of Both of Your Input Materials $&70/→ 0DWHULDO /HGJHU → 6HW 3ULFHV → 0DLQWDLQ )XWXUH 3ULFHV Materials Plant Validity Date ACT-LCD## and ACT-BCD## (Multiple selection. not the to/from fields) 6000 manually entered date: First day of the month after next 5-2 Click on the Maintain rules icon and choose the tab for company code. 4-2-4 The cost center is balanced under cost element 895000 Plant activity. a standard price can only be changed if the material ledger has not updated any data yet. For materials with price control 3. 5 5-1 Maintain Prices No more price releases can take place in the current posting period.00000 7-30 . In Currency/Valuation: From price Conversion date Exchange Rate Type Add.

5-3 Results of price maintenance Go into the material ledger display for one of the two materials look at the additional data.Enter the same parameters for all three currencies. © SAP AG AC530 7-31 . The entry from price: periodic unit price means that the future valuation price is determined from the periodic unit price in the respective currency. if the price is calculated from the price in another currency. The results of price maintenance are seen in the are 0DQXDO LQGLYLGXDO PDLQWHQDQFH. Execute. If necessary. you can overwrite these results. The columns for exchange rate conversion (Conversion date and rate) are only useful. The future valuation price is updated with the price maintenance data.

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([DPSOH IRU RQH VLQJOH FXUUHQF\ 86%DVHG *URXS /RFDO FXUUHQF\ 89¥§ 0A@ B§ DC( FEHG 1A£RPIBQ &RPSDQ\ LQ 'HWURLW  ¢¡¤£ ¥§¦©¨¦¡¤£  "!$#%¢&(')0!1! 5HTXLUHPHQWV n86 GROODUV &RPSDQ\ &KLFDJR  ¢¡¤£ ¥¦2LQ ¨3§ ¦¡4£  0!#%5&6'7"!1! 5HTXLUHPHQWV n86 GROODUV 6HWWLQJV LQ ). DFWXDO FRVWLQJ can be used to calculate actual costs for materials and if necessary to revaluate for OHJDO YDOXDWLRQ. Both companies and the headquarters use the same valuation approach. The headquarters must report in US dollars to comply with legal requirements in the United States. the group is based in the USA. One company is based in Detroit and the other in Chigago. As both companies are situated in the USA you only require one currency. The group consists of two companies.  86 GROODUV 6HWWLQJV LQ ).  86 GROODUV 0DWHULDO /HGJHU 6HWWLQJV LQ &2  GDWD UHFRUG  86 GROODUV 0DWHULDO /HGJHU 6HWWLQJV LQ &2  GDWD UHFRUG  86 GROODUV © SAP AG 2001 n n n In this example. © SAP AG AC530 9-2 . In turn. This means that only one valuation appraoch is required. this means that only one currency is required in the SAP Accounting and Controlling components This currency will use FXUUHQF\ W\SH  /RFDO &XUUHQF\ /HJDO 9DOXDWLRQ n n In the material ledger.

the company in Detroit reports in US dollars. The company in Mexico City must report in Mexican pesos to comply with legal requirements in Mexico. due to inflation issues. the headquarters report in US Dollar to comply with legal requirements of the United States. The Mexican company defines a hard currency (currency type 40) US Dollar). In addition. USD. the company must use the group currency (USD). this means that both companies define their local currency as currency type 10 (Detroit: USD.  86 GROODUV  86 GROODUV 5HTXLUHPHQWV n86 GROODUV n0H[LFDQ SHVRV  0H[LFDQ SHVRV  86 GROODUV 6HWWLQJV LQ ). Like the Detroit company. n n n © SAP AG AC530 9-3 . while another is in Mexico City.  86 GROODUV 0DWHULDO /HGJHU 6HWWLQJV LQ &2  86 GROODUV  86 GROODUV 0DWHULDO /HGJHU 6HWWLQJV LQ &2  GDWD UHFRUGV  0H[LFDQ SHVRV  86 GROODUV © SAP AG 2001 n This slide shows a group of affiliated companies based in the United States. As in the earlier example.([DPSOH IRU 0XOWLSOH 9DOXDWLRQ 86%DVHG *URXS /RFDO FXUUHQF\ *URXS YDOXDWLRQ +DUG FXUUHQF\ &RPSDQ\ 'HWURLW  ¢¡¤£ ¥§¦©LQ ¨1 ¦¡A£  "!#%5&6'SD!! TB#U%5&V'XW! 5HTXLUHPHQWV n86 GROODUV n86 GROODUV  GDWD UHFRUGV 8e 9¥1 0A@ B0C( FEHG 1A£RhIBQ &RPSDQ\ LQ 0H[LFR &LW\  ¢¡¤£ ¥1¦Y¨`§¦¡4£  D!#1aB!1!bced T#f%¢&V'XW! g !#%5&6'71D! 6HWWLQJV LQ ). the Mexican company needs to prepare its financial statements both to meet legal requirements and also to report to group headquarters. the company reports to group headquarters which consolidates all its affiliated companies. Mexico: MXN). At the same time. Mexican law requires to report in a hard currency. To comply with the legal requirements of the United States. When it reports to group headquarters. In addition to that. This consolidation currency is called group currency. The resulting valuation approach is called group valuation. In the SAP system. All internal profits are illiminated during consolidation. One company in the group is in Detroit. both companies define a Group currency at Group Valuation (Currency Type 31).

The update of movements and operations for actual costing is controlled using the actual costing/material ledger controlling levels. which only contains relations (that is quantity flows) between materials. This results in a list of production levels (for example level 1 raw materials.. From the material list you can then directly access the material ledger data.. processes and procurement and consumption alternatives. This internal function is the first level of multilevel actual costing. level 2 semifinished goods and so on) with hierarchical information about the respective materials. The quantity structure is determined from actual data collected from movements and operations in logistics (materials management. which allows you to display detailed information about the materials.&RVWLQJ 5XQ &RVWLQJ 6HTXHQFH 'LUHFWHG OHYHO   &\FOH OHYHO 'LUHFWHG OHYHO 'LUHFWHG OHYHO   &\FOH OHYHO 'LUHFWHG OHYHO © SAP AG 2001 n When you GHWHUPLQH WKH VHTXHQFH. bills of materials. production planning and so on). the predecessor/successor model is split up into a OHYHO PRGHO. which contains materials. The quantity structure tool uses the input data to create a SURFHVV PRGHO. worklists. In contrast to the plan quantity structure the actual quantity structure contains objects (materials. which describes the sequence in which materials have to be processed.. The quantity structure is generated from actual data in order to fulfil the prerequisites of multilevel actual costing. In a final step. This process model is condensed to a SUHGHFHVVRU/VXFFHVVRU PRGHO. the system generates order in which the costing run will be completed. n n © SAP AG AC530 9-4 . You can go to the material list from the level overview.) that were actually used during production.