Product Costing Made Easy - SAP SIMPLE Docs

R/3 SystemProduct CostingMade EasyTypical Costing Scenarios for VariousR/3 Manufacturing ProcessesFo /3rRSAP Labs, Inc.R/3 Simplification GroupsesleaRex-4.3.x

Product Costing Scenarios Made EasyCopyrightProduct Costing Scenarios Made EasyCopyright 1999 by SAP AG. All Rights Reserved.Neither this documentation nor any part of it may be copied or reproduced in any form or by any means ortranslated into another language, without the prior consent of SAP AG.SAP AG makes no warranties or representations with respect to the content hereof and specificallydisclaims any implied warranties of merchantability or fitness for any particular purpose. SAP AGassumes no responsibility for any errors that may appear in this document. The information contained inthis document is subject to change without notice. SAP AG reserves the right to make any such changeswithout obligation to notify any person of such revision or changes. SAP AG makes no commitment tokeep the information contained herein up to date.TrademarksSAP, the SAP logo, R/2, R/3, ABAP and other SAP related products mentioned herein are registered orunregistered trademarks of SAP AG. All other products mentioned in this document are registered orunregistered trademarks of their respective companies.ii 1999 SAP Labs, Inc.

Product Costing Scenarios Made EasyContentsContentsChapter 1: Introduction.1–1About this Guide.1–1Who Is this Guide For?.1–2How to Use this Guide.1–3Chapter 2: Product Costing Flow for Discrete Manufacturing Without Profitability Analysis.2–1The Production Process Using Production Orders.2–3Overview.2–3Processing Throughout a Period.2–4Month-End Processing .2–6T-Accounts: FI G/L Accounts .2–9T-Accounts: CO Secondary Cost Elements .2–10T-Accounts: CO Controlling Objects .2–11FI/CO Reconciliation .2–12FI .2–12CO .2–12Reconciliation .2–12Reconciliation Procedure.2–13T-Accounts: FI/CO Reconciliation .2–13Scrap .2–14Chapter 3: Product Costing Flow for Discrete Manufacturing with Profitability Analysis.3–1Overview .3–2The Production Process Using Production Orders.3–3Overview.3–3Processing Throughout a Period.3–4Month-End Processing .3–6T-Accounts: FI G/L Accounts .3–10T-Accounts: CO Secondary Cost Elements .3–11T-Accounts: CO Controlling Objects .3–12FI/CO Reconciliation .3–13FI .3–13CO .3–13Reconciliation .3–14Reconciliation Procedure.3–14T-Accounts: FI/CO Reconciliation .3–15Cost-Based Profitability Analysis.3–16Design Decisions.3–16Issues .3–18CO-PA Fields Updated by an Invoice.3–20CO-PA Fields Updated by Period-End Controlling Processes .3–21Chapter 4: Product Costing Flow for Make-to-Order Production with Valuated Stock and Profitability Analysis4–1The Production Process Using Sales Orders with Valuated Stock .4–3Overview.4–3Processing Throughout a Period.4–4Month-End Processing .4–7T-Accounts: FI G/L Accounts .4–11 1999 SAP Labs, Inc.iii

Product Costing Scenarios Made EasyContentsT-Accounts: CO Secondary Cost Elements .4–11T-Accounts: CO Controlling Objects .4–13FI/CO Reconciliation .4–14FI .4–14CO .4–14Reconciliation .4–14Reconciliation Procedure .4–15T-Accounts: FI/CO Reconciliation .4–15Cost-Based Profitability Analysis.4–16Overview .4–16Design Decisions.4–17Issues .4–18CO-PA Fields Updated by an Invoice.4–20CO-PA Fields Updated by Period-End Controlling Processes.4–21Special Topics.4–22Make-to-Order Controlling Options .4–22Chapter 5: Product Costing Flow for Make-to-Order Production with Profitability Analysis. 5–1The Production Process Using Sales Orders.5–3Overview .5–3Processing Throughout a Period.5–4Month-End Processing .5–7T-Accounts: FI G/L Accounts .5–11T-Accounts: CO Secondary Cost Elements .5–12T-Accounts: CO Controlling Objects .5–13T-Accounts: CO Results Analysis Cost Elements.5–14FI/CO Reconciliation .5–16FI .5–16CO .5–17Reconciliation .5–17Reconciliation Procedure .5–18T-Accounts: FI/CO Reconciliation .5–18C.5–19Overview .5–19Design Decisions.5–20Issues .5–21CO-PA Fields Updated by Period-End Controlling Processes.5–22Options for Using “Standard Costing” in the Make-to-Order Environment.5–24Using Planned Sales Order Costs as the Standard .5–24Using a Material Variant to Reference the Configurable Material .5–24Chapter 6: Product Costing Flow for Assemble-to-Order Production with Profitability Analysis. 6–1The Production Process Using Sales Orders.6–3Processing Throughout a Period.6–4Month-End Processing .6–7T-Accounts: FI G/L Accounts .6–11T-Accounts: CO Secondary Cost Elements .6–12T-Accounts: CO Controlling Objects .6–13T-Accounts: CO Results Analysis Cost Elements.6–14FI/CO Reconciliation .6–17FI .6–17CO .6–18Reconciliation .6–18iv 1999 SAP Labs, Inc.

Product Costing Scenarios Made EasyContentsReconciliation Procedure.

Product Costing Scenarios Made Easy Contents . The SAP product costing module is a good example of the integrated nature of the R/3 System. Information is extracted from many modules including: Financial (FI) Controlling (CO) Material Master (MM)File Size: 1MB