SAP-CO成本計(jì)算流程詳解

精品精品感謝下載載感謝下載載SAP產(chǎn)品成本計(jì)算流程SAP計(jì)算產(chǎn)品成本的方法有三種，按期間計(jì)算成本，按工單計(jì)算成本，按銷售單(salesSAP一、SAP產(chǎn)品成本計(jì)算與常規(guī)成本計(jì)算的不同點(diǎn)：常規(guī)成本計(jì)算的方法是月底一次性計(jì)算，但SAPSimultaneousCosting.（RM)（WIP)，SAPWIP,就只有差異了。公式如下：WIP=GRofMO–DeliverycostofMO二、成本計(jì)算流程Productcostplanning照產(chǎn)品成本計(jì)算涉及的日常操作1）Goodsissuetoproductionorder向工單發(fā)料工單發(fā)料在FI模塊中會(huì)產(chǎn)生如下憑證：DR:物料消耗科目(P&L)CR:存貨(如RM)物料消耗科目因?yàn)閷儆赑&L，因此在CO中屬于Primarycostelement，發(fā)料會(huì)產(chǎn)生CO文件，如下所示：DR:物料消耗科目-工單(工單作為成本分配對(duì)象truecostassignmentobject)IOentry)CO憑證可用KSB52)ActivityConfirmation報(bào)工時(shí)生產(chǎn)性成本中心（Productcost會(huì)向工單提供作業(yè)，比如人工、機(jī)器CODR:次級(jí)成本要素（43）-工單CR:次級(jí)成本要素-成本中心費(fèi)用過(guò)賬到成本中心SAP有不同類型的成本中心，比如生產(chǎn)型、管理型，或?yàn)榉峙湫枰O(shè)立的虛擬成本中(dummycostcenter).費(fèi)用過(guò)賬會(huì)同時(shí)產(chǎn)生FI文件和CO文件。GoodsReceiptfromtheproductionorder工單收貨根據(jù)產(chǎn)成品的標(biāo)準(zhǔn)單價(jià)，將成本從工單轉(zhuǎn)入會(huì)計(jì)的產(chǎn)成品科目，同時(shí)產(chǎn)生FI文件和CO文件:FI文件的分錄為：DR:產(chǎn)成品/半成品等CR:物料消耗科目CO文件為：CR:物料消耗成本要素期末結(jié)算處理Allocationfromserviceandadministrativecostcenterstomanufacturingoverheadpool(alsocostcenters) 將成本轉(zhuǎn)到生產(chǎn)成本中心成本中心歸集的費(fèi)用可能要從一個(gè)成本中心轉(zhuǎn)到另一個(gè)成本中心，最后分配給工單，或從成本中心直接分配給工單，所用的方法有：CostcenterassessmentanddistributionsDirectactivityallocation重新計(jì)算成本中心的作業(yè)價(jià)格（KSII)FI/分?jǐn)?直430SAP（其實(shí)也是財(cái)務(wù)的術(shù)語(yǔ))叫under-absorption或over-absorption按實(shí)際價(jià)格重估工單（CON2）作業(yè)價(jià)格重新計(jì)算后，用此事務(wù)碼將差異分配給工單。計(jì)算制費(fèi)（CO43)WIP（KKAO)，計(jì)算差異(KKS1)SAP在計(jì)算制費(fèi)后，根據(jù)工單的狀態(tài)確定是WIPDLVTECO，表示工WIPWIP。SAP計(jì)算出WIP或差異后，并不會(huì)立即生成FI憑證，需等到下一步工單結(jié)算才正式產(chǎn)生。產(chǎn)生的憑證如下所示：WIP會(huì)計(jì)分錄：DR:WIPInventory(BS)CR:WIPOffset(P&L)也可能借貸方相反，表示W(wǎng)IP減少。如果工單在幾期仍沒(méi)有完工，則WIP會(huì)被反復(fù)計(jì)算，按這一對(duì)對(duì)應(yīng)科目自動(dòng)過(guò)賬。差異的FI分錄為：DR:ProductionVariances(P&L)(Unfavorable)CR:MaterialConsumption(P&L)工單結(jié)算（CO88)工單結(jié)算的作用就是將上步WIP或差異的分錄實(shí)際過(guò)賬到FI模快。以上步驟，如果您都能理解為什么，則您已洞悉SAP成本計(jì)算的流程和機(jī)制了。CO01-MaintainControllingAreaControllingArea是CO模塊的基本單位，配置的基本內(nèi)容包括：controllingareacostcentercompanycodecontrollingareaMenupath:(tx:OKKP)MaintianControllingAreaOverview界面。NewEntriescontrollingarea9999。Notes:CoCd->CoArea:SAP有兩種選擇：1)controllingarea與companyegay，即一對(duì)多關(guān)系，在這種情況下，可以實(shí)現(xiàn)跨公司成本核算。Currencytype:CoCdControllingareacurrencytype10，否則，系統(tǒng)會(huì)有多種選擇。Chartofaccount&fiscalyearvariant指定Controllingarea所要用的COA與Fiscalyearvariant.如果一個(gè)conttrolling下有多個(gè)companycode，則所有的companycode的COA必須相同。另外，companycode可以與controllingarea有不同的fiscalyearvariant，但normalperiod必須相同。同時(shí)，在CO中，如果有多個(gè)specialperiod，交易只會(huì)記入第一個(gè)specialperiod之中。Costcenterstandardhierarchy:指定controllingareacostcenterhierarchy,只有在指定后，才可建立成本中心。Activatecomponents文件夾ActivateAnalysisCO-PACurrency與Variances的設(shè)置與期間相關(guān)：Assignmentofcompanycodescompanycodearea.一個(gè)controllingareacompanycode。本例設(shè)9999controllingarea9999注意事項(xiàng)menupathcontrollingareacostcenterstandardhierarchy，也不可以activatecomponents，不可以assigncompanycodet-code(txOX06)根據(jù)成本估算查看制造費(fèi)用的設(shè)置1.RuncostestimateinIDESformaterialL-40Cinplant1200MaterialOverheadisasfollows:Howwasitdeterminedandcalculated?Whichcostingsheetisused?What’stheOHrate?CostingvariantPPC1wasused,doubleclickPPC1incostingdatatoseetheconfigurationWecanseethatCOGSisusedUseMM03toviewL-40C,wecanseethatOHgroupSAP121isusedUseKZS2toviewtheconfigurationforcostingsheetCOGSMaterialOHisC010,Let’sviewthedefinition,wecanseethattheOHrateis20%forOHkeySAP121(OHtype2reprenstforplandata)MaterialOHisbasedonmaterial,OHrateis20%.So,45.58=227.91*20%MaintainNumberRangesforControllingDocumentsMenuPathIMG→Controlling→GeneralControlling→Organization→MaintainNumberRangesforControllingDocumentStep1–Input0001inCOAreaandthenclickCopybuttonStep2–Copynumberrangesfrom0001(template)to9999CostComponentGroupWeuseOKTZtodefinecostcomponentsanddefinecostcomponentgroup.What’stheuseofcostcomponentgroup?Letmeexplain.SupposewehavedefinedacostcomponentasZ9withthefollowingcomponents:Pleasenotethatcostcomponentfrom10to90arematerials,from100to120areprocessingcosts,130areoverhead.Ifwe’dliketoviewthecostcomponentas:Material/Processing/Overhead.WecanusecostcomponentGroup.Double-clickCostComponentGroupsfolderintheleftpane.Definefourgroupsas:AndthenassigntheabovecostcomponentsinZ9tothesegroupsYoucanselecteachoftheabovecostcomponentandthenclickonDetailsbutton.Theoverallassignmentis:Afterthedefinition,whenyouhaverunacostestimateforcertainmaterial,youcanuseCK13NandselectcomponentgrouplayouttoviewtheresultCostingvariantFunctionofCostingvariantCostingvariantisaveryimportantconceptincosting,itcontainsalltheinformationrequiredtoexecuteamaterialcostestimate.ConfigurationofCostingVariant(tcode:OKKN)Pleasenotethatcostingvariantformaterialcostingestimateandforrefenceandsimulationisdifferent.ThelatterisusingOKKO)We’llusePPC1asanexample.Costingtype(OKKI)Standardpricewillbeupdated.ValuationvariantPriceupdatestrategiesformaterial,internalactivities,sub-contractingandoverhead.Thevaluationvariantisplant-dependent.Actually,thisisthepriceselectionsequence(pricestrategy).DateControlQtyStructureControlSubcontractingCostingConfigurationSub-contractingisaspecialprocurement,whichisdefinedasF+30inthematerialmaster.1)ThespecialprocurementtypeisdefinedintheIMGSpecialprocurementtypemainlyincludes:subcontracting,consignment,stocktransferetcBelowisthespecialprocurementtype30Specifythatamaterialissub-contractingmaterial