RJ IT SAP Training Material

- CO Report -

2019.11
Sample Data ( Standard Cost / Actual Cost)

No T-Code Field Value 비고

1 CK13N Controlling Area 1000

2 Plant 3110

3 Material 807471-103

4 Costing VerIant PPC1

5 Costing Version 1

6 Valid On 2019.04.01

7 CKM3 Material 807471-103

8 Plant 3110

9 Period/Year 04/2019

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 Material Cost Estimate With Quantity Structure ( CK13N ) Cost Estimate
Various standard costs can be analyzed at BOM level.
- Material costing without quantity structure : Used for cost calculation with material code but no BOM or routing.
- Material costing with quantity structure : In the mass production stage, standard cost is calculated through reference information
such as BOM, Routing, Material Price, etc. (Current Changshin uses the second cost estimation method)

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Material Cost Estimate With Quantity Structure ( CK13N ) Cost Estimate

1 Costing Structure : Standard Cost Display for Multi-level BOMs

2 Costing Info : Variant Info used in cost calculation

Costing Data : Define Costing Variant, Costing Version, Costing Lot Size, etc.
Dates : Valid period of Standard Cost, BOM, Routing
Qty Struct. : BOM, Routing information used for standard costing
Valuation : Overhead Costing Sheet Determination
History : Cost Calculation History
Costs : Cost Confirmation of Selected Materials

3 Detail List : Standard cost detail list of selected material

Check cost details of man-hour and sub-materials by activity type

Check cost details by Main & Auxiliary Cost Component
Error details can be checked when estimating standard cost.

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Cost Component Cost Estimate
It is composed of the cost of the product, which is divided into main cost component and auxiliary cost component,
and auxiliary cost component can check more detailed cost items.

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 Material Price Analysis ( CKM3 ) Actual Costing
The calculated actual costs can be analyzed in detail.

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Material Price Analysis ( CKM3 ) Actual Costing

1 Beginning Inventory : Current Month Beginning Stock(=Last Month Ending Stock)

Procurement : Receipt quantity by purchase

Production : Quantity received by production
Consumption : Quantity issued
Cost Center : Inventory quantity issued to cost center

2 Receipts : Current Month Receiving Quantity

Procurement : Receipt quantity by purchase

Production : Quantity received by production

3 Consumption : Current Month Issuing Quantity

Consumption : General Issuing Stock Quantity

Cost Center : Inventory quantity issued to cost center

4 Ending Inventory : Current Month Ending Stock

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 Standard Cost Detail Analysis ( ZCOB0100 ) Cost Estimate
Standard costs can be analyzed as cost components by material groups or work centers.

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Standard Cost Detail Analysis ( ZCOB0100 ) Cost Estimate
 Summary by Product Operation at the top of screen

1 Product, Operation (MRP Controller) Basic Information

- Plant may have different FERT production plant and HALB product plant

2 Standard Costs by Material Group(Origin Group)

Material Group Desc Origin Group Desc Material Group Desc Origin Group Desc
R110 Leather R110 Leather R250 Airbag R250 Airbag
R120 Synthetic R120 Synthetic R310 Plastic Injection R310 Plastic Injection
R121 Synthetic Film R121 Synthetic Film R320 Laces R320 Laces
R122 TPU sheet R122 TPU sheet R330 Webbing/Velcro R330 Webbing/Velcro
R123 Hot Melt Film R123 Hot Melt Film R340 Thread R340 Thread
R130 Textile R130 Textile R350 Foam R350 Foam
R131 FlyKnit R131 FlyKnit R360 Toe box/Counter R360 Toe box/Counter
R132 Designed Mesh R132 Designed Mesh R370 Subsidiary Material R370 Subsidiary Material
R210 Compound-Midsole R410 Materials Package R410 Materials Package
R210 Compound R211 Compound-Outsole R510 Sockliner R510 Sockliner
R212 Compound-Upper R610 Packing Material R610 Packing Material
R220 Adhesive and Cement R220 Adhesive and Cement R980 Washing and Lotion R980 Washing and Lotion
R230 Enamel/Ink/Paint R230 Enamel/Ink/Paint R999 Others R999 Others
R240 MCS Package-Midsole
R240 MCS Package R241 MCS Package-Outsole
R242 MCS Package-Upper

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Standard Cost Detail Analysis ( ZCOB0100 ) Cost Estimate
 Detail by Operation at the bottom of the screen

3 Product, operation and actual work center basic information

- You can check the actual cost (cost center) assigned to the work center and the standard labor of the work center

4 Standard Costs by Cost Component

- See page 7 for a description of cost components.

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 Actual Cost Analysis by Model ( ZCOB0210 ) Actual Costing
Actual costs can be analyzed by cost component at the material or model level.

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Actual Cost Analysis by Model ( ZCOB0210 ) Actual Costing

1 Selected Material Basic Information

- You can check material group, model, stock quantity, etc. Model is using two versions as below.
- Model 1 : Model group based on 6-digit style code except color-way
- Model 2 : Model group defined by Changshin (ex. RN0590: FREE RN 2018 (M))

2 Actual cost compared to standard can be checked by model

- Total Cost : Standard Cost

- Actual Cost : Actual Cost
- Raw Material Cost ~ External Production : Detail by cost component of actual cost

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 Cost Difference Report by Style ( ZCOB0160 ) Actual Costing
Actual cost and FOB (CBD) can be analyzed at the material or model level, and material cost and processing cost can
be analyzed separately.

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Cost Difference Report by Style ( ZCOB0160 ) Actual Costing

1 Selected Material Basic Information

- GR Qty : Current Month Production Receipt Quantity

2 You can check the difference of FOB against standard.

- Actual Cost : Actual Cost

- STD Cost : Standard Cost
- STD Diff : Amount of actual cost difference from standard
- CBD ( FOB ) : Original FOB
- CBD ( Deduction ) : FOB excluding factory deduction rate
- CBD Diff : FOB (Deduction) difference from actual cost

* All costs do not include mold cost, because the exact FOB cannot be calculated based on production performance.

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Cost Difference Report by Style ( ZCOB0160 ) Actual Costing
Below, the production receipts of the product and the CBD are different from the management criteria. In order to know the exact
FOB of the product receipts, the receipts should be tracked in Nike PO units.
1. CBD Version 5. CO CBD 조회 룰
CBD 1.0 2015.05.21 Buy 이전까지 사용되던 기존 version
1.    기준 월의 CO-PA 마감 FOB
CBD 2.0 2015.05.21 Buy 이후 version up 되면서 새로운 format 으로 시작됨.
2.     CBD ver 2.0 / Production Confirm ( 1순위 Inline order / 2순위 Promo order  )
2. CBD 작성 시점
1.1 기준월 이전 가장 마지막 FOB
1. Buy Date 를 기준으로 POID 계산
생산 Cfm 1.2 기준월 이후 가장 빠른 FOB
2. GAC 을 기준으로 출하 전에 산정을 원칙으로 함.
( 정확한 일자는 Costing 에 문의 ) 3.    Manual 등록 FOB 중 가장 마지막 월의 FOB
개발 Stage 가 진행될 때마다 CBD 를 작성하며 이때는 제품
4.    CBD ver 2.0 / GTM ( Status Confirm ) = 현재는 Quoted 포함
개발단계 코드가 없을 수 있으며 개발 Stage 도 모든 개발 Stage 에
CBD 를 작성하진 않음. 5.    CBD ver 2.0 / Looksee sample

6.     CBD ver 1.0 / Production Confirm ( 1순위 Inline order / 2순위 Promo order  )
3. POID 계산
Knit Buy Date Factory Material POID Type
1.1  기준월 이전 가장 마지막 FOB

X 2019-04-10 QD AO2924-011 190608 FT 7.    SAP Manual 등록 FOB

O 2019-04-10 QD AO2924-011 190911 FT
8. 추가사항

4. 현업 ( SAP ) 의 Data 조회 관점.

그래도 찾지 못하는 FOB ( Transfer 등 ) 는 Target FOB 를 Costing 에 요청.

대부분의 기준은 생산월의 실적을 기준으로 하며 그래서 아래와 같은 모든 Round 에서 다수의 CBD 가 존재하는 경우가 발견되면 수정일자 기준 가장 마지막
실적을 기준으로 CBD 를 조회하는 로직들을 사용중. FOB 사용

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 Cost Analysis by Style Report ( ZCOB0150 ) Actual Costing
The actual cost of the standard can be compared and analyzed at the operation and product / HALB level. The main
purpose of the report is to identify the operation that caused the cost difference.

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Cost Analysis by Style Report ( ZCOB0150 ) Actual Costing

1 Selected Material Basic Information

- MRPC, Controlling Name : Operation of FERT and HALB products
- Upper MRP Cont. : Upper operation of HAlB product
- Plant : HALB product production plant

2 GR Prod : FERT/HALB product receiving quantity

GI Prod : FERT/HALB product issuing quantity ( production order input )

- FERT / HALB product receipt and issue quantity may be different : In case of stock movement between plants and initial stock

. 3 Actual cost compared to standard cost by operation

- Actual Cost : Actual Cost
- Standard Cost : Standard Cost
- Difference Cost : Difference between Actual Cost and Standard Cost
- 1-Lvl Price Difference : As a cost difference, difference from inaccuracies in material and processing costs
- Multilevel-Lvl Price Difference : As a cost difference of the lower production, occurs when the cost difference of the lower
production HALB product is rolled up or due to actual cost difference

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Cost Analysis by Style Report ( ZCOB0150 ) Actual Costing
The actual cost of the standard can be compared and analyzed at the operation and product / HALB level. The main
purpose of the report is to identify the operation that caused the cost difference.
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Cost Analysis by Style Report ( ZCOB0150 ) Actual Costing

4 The difference between material cost and processing cost can be compared between actual cost and standard cost.
- S.F Mat. Cost : Lower HALB product material cost ( Include Non-BOM material cost )
- Raw Mat. Cost : ROH material cost
- Oper. Cost Total : Processing cost

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Detailed information on goods movement: beginning stock, quantity of incoming / outgoing goods, non-production,
ending stock, etc.
- BEGINNING : Beginning stock
- GR : FERT/HALB receiving quantity
- GI : FERT/HALB issuing quantity
- Stock Transfer : Stock transfer quantity
- ENDING : Ending stock

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 Production Order manufacturing cost analysis Report ( ZCOB0080 ) Actual Costing
It is possible to check the status of receiving goods and sub-materials put into the product against the production
order, and analyze the difference between standard and actual cost.

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 Input material quantity
Production Order manufacturing cost analysis Report ( ZCOB0080 ) Actual Costing

1 Selected product basic information and production orders, input materials (including ROH, HALB product)
- Desc : Delivery : FERT product receiving quantity
Input Cost : Quantity of input materials (ROH materials / HALB) for the production of products

2 Input FERT/HALB quantity and actual amount compared to standard cost

- Actual Qty : Input material quantity
- Actual Amt ( STD ) : Input Material Amount Based on Standard Cost

- Actual Amt ( ACT ) : Input material amount based on actual cost

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Quantity based on BOM and amount based on standard cost.

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