AS -IS STUDY

DESCREATE REPETITVE
ORG STR
MARKET BUSINES PROCESS MTS.MTO ,ETO,etc
CUSTOMER MFG PROCESS DESCREATE , REPTIVTE

STD COSTING
MFG-DESCTERAE ACTUAL COSTING
MARGINAL COSTING

REPORT

SFG FG RM

SUB CONTRACTING

INPUT MATERIALS VENDOR

OUT MATERIALS
COMPANY CODE
A B,C,D
ML PC PLANT PLANT

MFG DEPOT
SPECIAL PROCUREMENT

CO.CODE1 CO.CODE2
ML
ML

Sep-30 2022 OCT 1 ST

ECC ECC
WITHOUT ML WITH ML

PURCHASE ORDER
PRODUCTION
SALES ORDER
STO ORDERS

5 .00 CLCK

ML0CONFIG
CKMSTART
CKMM
MMPV, OB52 STD COST
RELEASE

ECC

ECC S/4 HANA S/4 HANA

PC PC
NO MANDATORY
COSTING BASED ACCUNT BASED

ML-CONFIG SETTING
UPLOAD PP

ML-OCT 1ST PS
BALCNCE PM
IO

P&L BS
BS
TO BE SUTDY

BPD SIGN

PRODUCT COSTING BY ORDER-PP, WITHOUT PP, BY PERIOD

MATERIAL LEDGER
COPA/MARGIN ANALYSIS-ACCOUNT BASED COPA, COSTING BASED COPA

FS: P&L BS CO.CODE, PLANT, MATERIAL

SFG FG SALE

STD COST
PRELIMIANRY COST CO.CODE
SIMULTENOUS COST PLANT PROFIT CENTR LEVEL
VARIANCE MATERIAL PROFIT CENTR LEVEL
SETTLEMENT

COGS SPLITT COGS-RM

COGS-COC

PRICE VAR SPLITT

PREDITIVE ACCOUNTING SALES, COST, PROFIT

ATTRIBUTED PA COST

EXTERNAL PRCOESS

OUT PUT MATERIAL

VENDOR
OUT PUT MATERIAL

PC

PO1 10 - 7
PO2 3 300
P&L
10
7
3

SHOULD BE

PRICE DETMINATION-2
3 FOR FG ,SFG, RM,Pck
 ENTERPIRSE STRCTURE

DEFINE FI

EUR COMPANY
7416437033 SGD CO.CODE
EUR GROUP
ASSIFGNMENT

S&D

SALES AREA S.ORG DIS.CHANNEL

1 1 1

SALES LINE

PLANT
CO MM SD LOGISTICS GENERAL LOGISTICS EXCUTION
OPERATING CONCERN
CONTROLLING AREA PURCHASE ORG SALES ORG PLANT SHIPPING POINT
DIS CHANNEL DIVISION

L.GENERAL

DIV

1
 CURRENCY TYPE

FI INVENOTRY
ML
10 3

10 CO.CODE 2 10
30 GROUP CURRENCY 30
40/50/60
FDC1 40
FDC2 50
FDC3 60
FDC4
FDC5
FDC6 ML
FDC7
FDC8 10
11
12
3

LEFT RIGHT
1 0
1 1
1 2

1 0
3 1
3 2

LEFT RIGHT
1 0
3 0
 e.rate type

M P
10 22
SGD USD
ML CO.CODE WITH LEGAL GROUP CURRENCY-LEGAL

10 30

M
 COSTING COSTCENTER/INTERNAL ORDER
MULTIPLE CURRENCIES
4

CO.CODE CURRENCY SGD 10 CO.CODE CURRENCY

GROUP CURRENCY USD 30 GROUP CURRENCY
REPORTING CURRENCY 16
HARD CURRENCY TRANSACTION CURRECNY
INDEX BASED CURENCY
GLOBAL COMPANY CURRENCY EUR

MULTIPLE VALUTIONS
CURRENCY VAL
CO.CODE LEGAL 10
CO.CODE GROUP 11 LEFT
CO,CODE PROFIT CENTER 12
GROUP CURRENCY GROUP VAL CURRENCY

1
3

CO,CODE GROUP VALUTION

10
GROUP CURRENCY GROUP VAL 31
GROUP CURRENCY PC VAL 32

CO,CDOE CURRENCY LEGAL VAL

GROUP CURRENCY LEGAL VAL
 20
USD
GROUP CURRENCY-GROUP VAL

31

P
RIGHT

VALUATION

0
1
2
BP BUSINESS PARTNER

CUSTOMER VENDOR/SUPPIER

CO.CODE SALES CO.CODE PURCHASE ORG

FD01 XD01 FK01 XK01

ROLE ROLE ROLE ROLE

CUSTOMER

BP

SUPPIER
 CUSTOMER
BP
VENDOR

7500 8000 EXTRENAL

7500 8000 INTERNAL

7500 8000 EXTRENAL

 LOGISTICS GENERAL
MATERIA MANAGEMMENT
SALES DISTRIBUTION
LOGISTICS EXECUTION
PRODUTION PLANNING

PURCHASE ORDER

INVENOTRY MIGO GOODS RECEIPT

TO GR.IR CLEARING
MIRO INOVICE
GR/IR CLEARING
TO VENDOR PAYMENT

ACCOUNT REF M.TYPE V.CLASS

0001 ROH E110 RAWMATERIA;

HALB E120 SFG
FERT E130 FG

MATERIAL TYPE ROH

ACCOUNT REFERNECE [00001
VALUTION CLASS E110
CUSTOMER GL ACCOUT BSX

ACCOUNT GROUP PDP PARTNER FUNCTION

SOLD TO PAARTY
SHIP TO PARTY
BILL TO PARTY
PAYER
MM CYCLE RM ROH
PRODUCTION SFG/FG HALB
SD CYCLE FERT

MM01 ME21N

100 120

PRICE CONTROL S V

E MTS B1 S
W MTO B2 S

VP V

[00001
E110
X CO.CODE COA PLANT

INQUIRY RVAA01
QUITAION
SALES ORDR SALES PR00
DELIVER COST MTS MTO
BILLING
PROFIT
 MM CYCLE
P TO P CYCLE

PROCURE TO PAY
S V
PURCHASE ORDDER

100 GOODS RECEIPT

120
BSX BS-A INVENTORY A/C 100
WRX BS-L TO GR/IR CLEARIGN A/C 100

PRICE CONTROL-S-MIGO
101 BSX BS-A INVENTORY A/C 100
PRD P&L PURCHASE PRD A/C 20
WRX BS-L TO GR/IR CLEARIGN A/C 120

MIRO
WRX GR/IR CLEARIGN A/C
KDM MIRO EXCHANDE RATE DIFF
BP TO VENDOR A/C 101

PRICE CONTROL-V-MIGO
BS-A INVENTORY A/C 120
BS-L TO GR/IR CLEARIGN A/C 120

MIRO
ERX GR/IR CLEARIGN A/C
PRD PURCHASE RATE DIFF
BP TO VENDOR A/C

MIRO GR/IR CLEARIGN A/C

EXCHANDE RATE DIFF
TO VENDOR A/C
PRODUCTION CYCLE
P TO P CYCLE

PLAN TO PRODUCTION

PRODUCTION ORDER CREATION

GOODS ISSUE TO PRODUCTION

RM/SFG /FG MATERIAL CONSUMPTION A/C DR GBB-VBR P&L

TO INVENTORY A/C CR BSX BS

ACTIIVTY CONFIMRATION 400100

400110
400120

GOODS RECEIPT-WR PRODUCTION ORDER

INVENTORY A/C BSX

TO COST GOODS MFG/FACTORY COST/CAHNGE IN STOCK GBB-AUF P&L
TO COGM-SFG / COGM FG GBB-AUF

SETTLEMENT ORDER

PRODUCTION DIFF A/C PRD-PRF

TO COGM A/C GBB-AUF

GBB AUF COGM

GBB VAY COGS

561

BSX
GBB-BSA INTIAL STOCK UPLAOD
 SD CYCLE
O TO C

ORDER TO CASH

SALES ORDER

DELIVERY PGI COGS A/C GBB-VAY

TO INVENTORY A/C BSX

BILLING VKOA CUSTOMER A/C

TO SALES A/C

COGM COGS
OEPN COGM COGS C/S

PRODUCTION SALE

MAT+CC+OH+O/WIP-C/WIP GBB AUF

COGM + OINV-C/INV = COGS

COGS GBB VAY

COGM COGS

O/S
INTIAL STOCK UPLAOD BLOCK 10 561
COGM 20 101
 100

QTY STD PRD ACTUAL COST PRICE 561

B INV 10 1000 0 1000 100 1
2
COGM 40 4000 50 4050 101.25

CUM INV 50 5000 50 5050 101

COGS 40 4000 40 4040 101

EN INV 10 1000 10 1010 101

DM 30
CC 20
FOH 10

PRODUCTION COST 60
O-WIP 0
LESS C-WIP 0

COGM 60
O-INV 0
LESS C-INV 0
 COGS 60 440 500

MANUAL ADD ADMIN EXP 15

MANUL ADD S& D EXP 12

COST OF SALES 87
STD COST
UPLOAD
 COGM

MACHIN
LABOUR
ENERGY

MATRIAL
LABOUR
MACH
OVER AHEADS

100 % OUT
PARTIAIL INSIDE /OUTSIDE

AULIXILARY CCS MAIN

 RAW MATERIAL BOM
MACHINE /DEP 2
MATERIAL COST LABOUR ROUTING
CONVERSION UTILITIES/ENERGY 4
OH POWER 5
FUEL PRIMARY COST SPLITT
HEAT 7
DISEL 8
WATER 9
ID MATERIALS 10
ID LABOUR TEMPLATE ALLOATION
ID OVER HEADS 12
REPAIRS & MAINTIANCE 13
QULAITY COSTING SHEET
RESEARCH & DEVELOPMENT 15

MATERIAL ACTIVATE 5 HRS ORGIN GROUP

MATERIAL IN ACTIVE 2 DAYS

PER UNIT FG
2.5 2.5 FIXED VARIABLE COST RAW MATERIAL
83.33333 100 VARIABLE FIXED COST LABOUR
 COST COMPONENT STRCTURE

MATERIAL COST CONVERSION COST

DIRECT MATERIAL ROUTING-PP

BOM RM/SFG/PACK/COMPONENTS MANPOWER/LABOUR

MACHINE/DEPRECIATION
UTLITIY/ENERGEY

POWER
FUEL
HEAT
DISEL
WATER

PRIMARY COST COMPONENT SPLITT

100 50

RAW MATERIAL BOM

MACHINE /DEP 2
LABOUR ROUTING
UTILITIES/ENERGY 4
POWER 5
FUEL PRIMARY COST SPLITT
INTERNAL MFG HEAT 7
DISEL 8
WATER 9
ID MATERIALS 10
ID LABOUR TEMPLATE ALLOATION
ID OVER HEADS 12
REPAIRS & MAINTIANCE 13
QULAITY COSTING SHEET
RESEARCH & DEVELOPMENT 15
OTHER HEADS COSTING SHEET
SUBCONTRACTING CHARGES 17
EXTRNAL MFG PROCESS 18
ADDTIVE COST 19
NRV BY PRODUCT/SRCAP 20
OTHER FOH1 21
OTHER FOH2
PRIMARY COST ELEEMNT-1 OBYC-GBB VBR MATERIAL
SECONDARY COST ELEEMNT-43
SECONDARY COST ELEEMNT-43 NO -OBYC ACTIVITY TYPE
SECONDARY COST ELEEMNT-43

PRIMARY COST ELEEMNT-1 NO -OBYC NO ACTIVITY TYPE

SECONDARY COST ELEEMNT-43 NO -OBYC ACTIVITY TYPE

SECONDARY COST ELEEMNT-41 NO -OBYC NO ACTIVITY TYPE

10 12
25 30
1000 1000

8 3 30

5000 720

6.94444444444445
OVER HEADS

RENT TEMPALTE ALLOCATION

INSURANCE
REPAIRS & MAINTIANCE
QULAITY
ID MATERIALS
ID LABOUR COSTING SHEET
ID OVER HEADS
ROYALITIES
RESEARCH & DEVELOPMENT
OTHER HEADS

150

1234
1234

RM VENDOR
FG

FG MFG
CLEAN VENDOR
FG PACKING

PRODUCTION MFG
PO
GR

EXPENSES A/C DR PRODUCTION ORDER

TO GR/IR CLEARING
CO.COA CODE B
MFG DEPT CUSTOMER
PLANT A PLANT B
 100 120 20

MFG 1 MG2
 OVER HEADS

PRIMARY COS TEMPLATE

UTILIT
100 400300 POWER/ELECTRICITY IN DIRECT MATERIALS
150 400301 FUEL COSTS IND LABOUR
200 400302 HEAT PROCESS IND FOH
150 400303 WATER

KP06 600 10 60
A.TYPE
43-SCE

PRODUCTION COST CENTER

PROFIT CENTER
COSTCENTER

COST CENTER COST ELEMENT WISE

COST CENTER AVITYPE WISE

KP26
COSTING SHEET

REPAIRS & MAINTIANCE MACH QTY BASED

QULAITY COST M+CC PERCENTAGE
RESEARCH & DEVELOPME M+CC PERCENTAGE
 PROFIT CENTER

P&L BS

STD HIERACHY COA

GORUP1 CO.CODE PC1
GROUP2 PLANT PLANT1
GROUP3 MATERIAL
MATER1 MAT2
PC1 PC1

COST CENTER

OH CC PC1
ACTIVY CONCERSTIO CC PC1
MAT PC1

SALES COGM MAT

SALES COGS PRTOFIT CC

IO

DEPT

PRODUCTION MAT A.COST

ALLOCATE
LOGISTICS OH SUPER VISIOR 8

FINANCE
P1 P2 P3
SALES/SERIVE
3 4 1
SKF
MSG SERV
COA

CO,CDO1 CO.CODE2
PC2 PC3
PLANT2 PLANT3

MAT3 MAT4 MAT5

PC2 PC1 PC2

DUMMY

100 800
 STANADRD COSTING

PPC1 PPP1
COSTING VARIANT STD COST PRELIMINARY COST
1 10

MAT 50 500
CC 30 300
OH 20 200

STD COST 100 1000

PPC1

COSTING VARIANT
S
COSTING TYPE V
VALUTION VARIANT
DATE CONTROL
QTY STR CONTROL
TRANSFER CONTROL
REFRENCE VARIANT

Jan-01 OCT
100
PLANT 1 PLANT 2
100 100

MAT1
100

FG1 FG2

Jan-01

MFG MFG

MAT1 MAT2
PRODUCT COSTING

PPP2
SIMULTENOUS COST VARIANCE SETTLEMENT

600 SP*AQ
300 SP*AQ (APPLIED COST)
200 AQ*AR

1100 100 10

SP
SALES ORCCOST PCC PRELIMINARY GROUP VALITON
PROFIT VALUTION
 1 CKMLCP PO
2 CKMLCP PO
3 MIRO

4 CKMLCPAVR
IFRS LOGA
MUTILPLE VALUTIONS
COGM COGM
PARLLEL COGM
CKMLCP CKMLCPAVR

ifrs

ACTUAL COSTING PER MONTH

CKMLCP

CKMLCP

E100
E110
 MATERIAL LEDGER

TOOL
ACTUAL COSTING

PRICE CONTROL V
PRICE DETERMINATION 2

NOT GET ACTUAL COST V-2

NOT GET ACTUAL COST S-2
WILL ACTUAL COST S-3

RM
PACK

local

ACTUAL COSTING BY AVR

1 DIFFERENT ACCOUNTING PRINCPLE

2 CUMULATUVE ACTUAL COSTING

10 1
20 2
5 3
35 35

MUTIPLE CURRENCIES
MUITPLE VALUTIONS WITH AVR
 CKMLCP CKMLCPAVR
ACTIAVATION
OPTIONAL
QTY RATE VALUE

S PO-GR Oct-01 10 50 500 V 2

3
GI Oct-02 7 50 350

INVOICE Oct-05 10 45 550

QTY RATE VALUE

S 2
PO-GR Oct-01 10 50 500
S 3
GI Oct-02 7 50 350

INVOICE Oct-05 10 55 550

 DYNAMIC PRICE RELEASE

JAN ACTUAL COST PUP

FEB NOT PUP
MARCH STD COST SP
APRIL SP
MAY SP

ML PUP

MATERIAL UPDATE STR INCOMING OUT GOING

GR CONSUMPTION

B+ V+

ACTUAL ACTITY TYPE

0 NO ROLL UP/REVALUTION
PUP E100 1 PRODUCTION ORER LEVEL MULTIPLE CURRENCIES
PUP E110 2 MATERIAL LEDGER LEVEL MULTIPLE VALUTION PARALLEL COGM
 2 Oct-16 NOV 1 ST CK11N CK24-MARKING

CK24 RELEASE

FUTURE PRICE AUTOMATIC RELEASE AT 1 ST GRN

STD COST STD COST

 COPA
DATA STR
CHAR VALUEFEILDS 1 COSTING BASED COPA
CHAR GL 2 MARGIN ANALYSIS
CHAR VALUEFILD 3 COMBINED BASED COPA

CHAR GL 2 MARGIN ANALYSIS

SAP STD NO NEED TO ASSGIN IN OPERATING CONCERN

SYSTEM DEFINE NEED TO BE ASSIGN
USER DFEINF MANULAY CREATE

OPERATING CONCERN

CONTROLLING AREA

CO.CODE1 CO.CODE 2

PLANT PANT PLANT PLANT

 GL VALUE FIELD

ECC 1 1
COGS A/C COGS SPLITT
ASED COPA TO INVENTORY

PRICE DIFF PRICE VARIANCE SPLITT

1809 SO-PREDICTIVE INCOME FOR SALES ORDER

2020 ATTRIBUTED PA
I O TO SEETLEMENT TO COPA IO
COPA ASSESS MENT
PRODUCTION ORDER IO

1909 COPA RELAIGNMENT

2020 UNIVERSAL ALLOCATION

RICE VARIANCE SPLITT
 FUNCTIONAL

PROCESS ORDER BATCH COSTING

PRODUCTION ORDER JOB COSTING
PRODUCT CSOT COLLECTOR PROCESS COSTING

PP
PROCESS ORDER

ACTIVITY TY RATE

CC
OH

MANPOWER
MACHINE
UTILITIES
SAP

PRODUCT COST BY ORDER

PRODUCT COST BY SALES ORDER
PRODUCT COST BY PERIOD

BOM
RESOURCE
MASTER RECEIPE

MASTER RECEIPE
TEMPLATE

ID MATERIAL
ID LABOUR
ID OH
RM MRP VIEW

MRP 1 MRP2 MRP3

P.TYPE F S.GROUP
MRP RUN E 10 MTS
PLANNED ORDER X 20 MTO
PROD 30 ATO
GR SPK 30 E1 ETO
SPK TRA

1
2
MRP4

DESCREATE MFG BY ORDER PROCUTION PROCE SSORDER

IR RPETITVE MFG BY PERIOD
BY SALES ORDER

RM MFG PROCESS FG
DESCREATE MFG
BOM & ROUTING CHANGE
KP26

DEPENDIN MACHINE
LABOUR
UTILITIES

ID MATERIAL
ID LABOUR
ID OH

KP06

DEPENDENT A.TYPE
INDEPENDENT A.TYPE
KSPI = KP06/KP26

COST CENTER WITH ACTIIVTY TYPE PLANNING

720
720
1000 POWER
FUEL
HEAT
WATER
TOTAL

300
250
100

COST CENTER WITH COST ELEMENT WISE PLANNING

COST CENTER+A.TYPE+CE
COST CENTER+CE

KP26
KP06
OKEW
KSS4
KSPI
 KSPI PLAN ACTIVITY RATE CAL

FC VC TOTAL A.RATE

5000 1000 6000 8.333333

10000 4000 14000 19.44444
400300 5,000.00 5000
400301 2,000.00 2000
400302 1,500.00 1500
400303 1,800.00 1800
10300 10.3

400306 1,000.00 1,000.00 3.333333

400307 500 500 2
400308 300 300 3

COSTCENTER WITH A.TYPE PLANNING

COST WITH COSTELEMENT WISE PLANING
ASSGIN CC TO SPLIITING STR
COST SPLIIT TO ACTYPES
RATE CALCUATION
 PP BOM
REOSURCE
MASTER REIPE

STANDARD COSTING PROCESS

I ST STAGE

10 10
OVER HEAD
MAT CC TEMPLATE COSTING SHEET ACTUAL COST GR

2,995.20 14,400.92 3,792.35 21,188.47 12,900.90

KP26 KP26

5200 14,400.92 1290.09

1
V S PRICE DIFF A/C DR 8287.57
TO COGM A/C 8287.57

CKMLCP INVENTORY A/C 8287.57

PRICE DIFF A/C DR 8287.57

200780

2 ND STAGE
3RD STAGE

4 th STAGE
5TH STAGE
 RM MM01 FG MATERIAL
CS01 BILL OF MATERIAL
CRC1 RESOURCE
C201 MASTER RECIPE
MM02 PRODUCTION VERSION

PPC1 CK11N STD COST ESTIMATION

CK24 MARK & RELEASE

10 ME21N PURCHASE ORDER

MIGO GOODS RECIEPT
VARIANCE MIRO INVOICE RECEIPT

8,287.57 Preliminary cost COR1 PROCESS ORDER CREATION

MIGO GOODS ISSUE TO PROCESS-261

828.757 RM/SFG/FG CONSUMTPION A/C DR

TO INVENTORY A/C
COR6N ACTIVITY CONFIRMATION
2118.847
MIGO GOODS RECEIPT-101

INVENTORY FG A/C DR
TO COGM A/C CR

CPTD TEMPLATE ALLOCATION

400300 1000 F-02 ACTUAL EXP BOOKING

400301 2000
400302 3000 KSS2 ACTUAL COST SPLLIT
400303 4500 KSII ACTUAL ACTIVITY RATE CAL
400304 2000 F-02/COR6N OR F-02/CTPD
400305 3000 MFN1 REVALUTION OF ORDER
400306 4500 KGI2 OVER HEAD CALCUALTION
400307 2000
400308 3000
25000
Preliminary cost COSTING VARIANT PPP1 10.00
Simultnoeus cost COSTING VARIANT PPP2 GI, ACTVITY CONFORMATION,
GOODS RECEIPT
OH: COSTING SHEET, TEMPALTE ALLOCATION

ORDER TYPE PI01

VARIANCE
SETTLEMENT
4500001740

1002243
BATCH COSTING BY ORDER
JOB COSTING BY SALE ORDER
PROCESS COSTING BY PERIOD PCC
PROCESS ORDER PRODUCTION ORDER
CEMENT ENGINEERING
PHRMA AUTOMIBLE
STELL MFG
MATERIAL COST 500
QTY RATE
E100-CC E100 LAB 10 19.44
E100-CC E100 MACH 8 8.33
E100-CC E100 UTILIT 50 10.3

103,000.00

103,000.00
10000

SEPT
 1.31316 380.7609 50 POWER/ELE 250
60 FUEL COST 100
194.4 70 HEAT PROC 75
66.64 80 WATER 90
515 515

QTY
INVENTORY A/C
100 100 TO GAIN/LOSS REVALUTION A/C

20 19

2000 1900 -100

MM01
CS01
CRC1
C201
MM02

CK11N
CK24

ME21N
MIGO
MIRO

COR1
MIGO

COR6N

MIGO

CPTD

F-02

KSS2
KSII

MFN1
KGI2

KKS2
KO88
FG MATERIAL
BILL OF MATERIAL
RESOURCE
MASTER RECIPE
PRODUCTION VERSION

STD COST ESTIMATION

MARK & RELEASE

PURCHASE ORDER
GOODS RECIEPT
INVOICE RECEIPT

PROCESS ORDER CREATION

GOODS ISSUE TO PROCESS-261

RM/SFG/FG CONSUMTPION A/C DR

TO INVENTORY A/C
ACTIVITY CONFIRMATION

GOODS RECEIPT-101

INVENTORY FG A/C DR
TO COGM A/C CR

TEMPLATE ALLOCATION

ACTUAL EXP BOOKING

ACTUAL COST SPLLIT

ACTUAL ACTIVITY RATE CAL
F-02/COR6N OR F-02/CTPD
REVALUTION OF ORDER
OVER HEAD CALCUALTION

VARIANCE CALCUATION
SETTLEMENT
 WORK IN PROCESS
MAT CC OH

MATRERIAL COST CONVERSION COST TEMPLATE COST

5,000.00 10,191.58 109.42

943001 REL
941001 943001 943001 PREL
941002 943002 943001
941003 943003 943001 DLV
943004 943001 TECO
943005
943006

FINAL Technical RA Cost Elem 31 TO UODATE FI ENTRT

MAT WIP 31 WIP B/S

RESERVES 15 CHANGE WIP P&L A/C

21 CE

1002275
 GBB-AUF
BY ORDER
OH GRN SET

COSTING SHEET ACTUAL COST TARGET/GR COST VAR

2,335.12 17,636.12 13,688.32 3,947.80

10 8 TECO 0
WIP 2
WIP
10
VAR (WIP CANCEL) 8
VAR (WIP CANCEL) CA
2
CLS

RM
WIP
FG
 BUSINESS PROCESS

FG

RM DOM PURCHASE 100

IMPORT PURCHASE 150

MIXED COSTING SPLIT VALUTION MM

RM 100 120
SFG MAKE BUY
FG LINE1 LINE2

OLD NEW
70 70
30 45

115
 RAW MATERIAL

VALUE RATIO RATE M.TYPE VALUTION TYPE V.CLASS

E110
70 0.7 100 ROH E100-DOM E111
36 0.3 120 ROH E100-IMP E112

106 STD COST

4500001741 FG E100-RM-SPV

RM

E100-IMP
DOM
BSX GBB VBR OBYC

INVENTORY GL CONSUMPTION OBYC OKTZ PRD OKB9

200101 400101 400801

200102 400102 400802

QTY VALUE

150 120 18000

100 100 10000

250 112 28000

106