實現(xiàn)兩套生產(chǎn)成本核算fulfill two set of product costing

teModification(GAP)GAPGAPNumber請求者Requestedby: Requirement：BothCASandHARPproductcostingshouldbefulfilledintheSAPsystem限制：SAP默認只在系統(tǒng)中提供一套成本核算的邏輯，而另一套邏輯必須開發(fā)Constrains：SAPonlyprovidesoneproductcostinglogic.TheotheronemustdevelopAssumption：Majorgapsarefocusedonassetanddepreciationandwewilltrytoeliminatetheother為準（HARP和中方均可）。而另一方的生產(chǎn)成本將無法得到，只能通過月末根據(jù)涉及生產(chǎn)成本的折舊差異FI憑證，如果需要自動生成這些憑證，可以考慮開CreateCoAfollowingwithMickeyMouserule,postbothHARPandCASdepreciationtoCO.butonlyselectoneofthem(HARPorCAS)forcostingcalculation.Buttheotherproductcostingwillnotbecalculated;productioncostrelateddepreciationvariancewillbepostedtosalescostorinventoryinasummarizedamount.ThisadjustmentisdonebybookingFI manually;ifneeded,the canalsobebookedautomaticallybydevelopedprogram.B，HARPA，那么HARPA-B。如圖所示，HARP的成本我們可以直接得HARPproductcostingissetdefault.PostCASdepreciationanddepreciationvariancebetweenHARPandCAS,e.g.CASdepreciationisB,HARPdepreciationisA,variance=A–B.Seethefollowingchart,HARPproductcostingcanbedirectlycalculated,andCASproductcostingcanbeeasilydisyedincostcomponentstructure.Throughdeveloprogram,CASproductcostcanalsobecalculated.Furthermore,managementreportforbothHARPandCAScanbe BBCOHARPHARP的折舊差異。如上例所示，中方的成CASproductcostingissetdefault.PostHARPdepreciationanddepreciationvariancebetweenHARPandCAS,e.g.CASdepreciationisA,HARPdepreciationisB,variance=A–B.CASproductcostingcanbedirectlycalculated,andHARPproductcostingcanbeeasilydis yedincostcomponentstructure.Throughdevelo program,HARPproductcostcanalsobecalculated.Furthermore,managementreportforbothHARPandCAScanbeacquired.B BB

ImpactofAlternativestoProjectSchedule,Budget,Resourcesand1Solution1：AdvantageSimplifythe開發(fā)量小，成本低Lowerdevelopmenteffort,lower 內成功應用SuccessfulpracticeinHolcim實施風險低Lowerriskof僅能得到一方的生產(chǎn)成本，另一方的成本無法得到Justcangetonesetproductcosting,itisveryhardtogetanotherone.稅務和審計風險（不很確定）TaxandAuditrisknot2Solution2：Advantage兩套成本均可得到Bothproductcostingcanbe開發(fā)量大，成本高Higherdevelopmenteffort,higher 內只有羅馬尼亞應用了，相關的專家少OnlyappliedthiswayinRomania,lackofsuper-GettheCASproductcostingbydevelopment,theresultisonlyclosetoactualcost,butnotactualcost.實施風險高higherriskof稅務和審計風險（不很確定）TaxandAuditrisknotSAP公司不再推薦和支持SAPAG.Doesnot mendthissolutionanddoesnotprovidesupportinthe33Solution3：AdvantageBothproductcostingcanbeHigherdevelopmenteffort,higherHolcim內只有羅馬尼亞應用了，相關的專家少OnlyappliedthiswayinRomania,lackofsuper-HARPGettheHARPproductcostingbydevelopment,theresultisonlyclosetoactualcost,butnotactualcosthigherriskofSAP公司不再推薦和支持S