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Co-product: 1. Material master MRP/costing view (tick the co-product indicator) for all the co-products.

.(for leading product also select co-product indicator in BOM) 2. If you want to use net realizable value and not apportionment structure - in material master material view tick fixed price co-product. 3. Material cost estimate with quantity structure determines the quantity structure using the master data of the leading co-product. 4. In BOM of leading co-product Byproducts(costed using net realizable value) will be in negative quantity 5. Non leading co-products also have negative quantity but they are indicated in BOM item data by the joint production indicator. 6. The non leading co-products are linked to the leading co-product in the production version

Costing of co-product 1. For fixed price co-products use net realizable value method with fixed price / net realizable value method with cost component split. 2. Use apportionment structure to calculate COGM for each primary product.(apportionment structure can be in material master or in process order) 3. The total costs of the process are allocated to the co-products for each cost component suing equivalence number. 4. Apportionment structure(AS, costing lot size, costing parameters are taken from leading material) list all co-products to which costs should be apportioned and assign equivalence numbers. Source assignment of a source structure is maintained here. 5. Co-products are designated in the itemization with item category A and will have negative quantities. (By products M) 6. Cost each co-product (and ensure all the co-products are selected). 7. If A is leading co-product, then B has to specify that product A is the header material, which contains quantity structure data. 8. For each co-product (including the leading product) the system generates an order item and turns on the multi items indicator 9. Steps: a. Create process order, scheduling, availability check, preliminary costing, release of order, simultaneous costing, material withdrawl, confirmations b. GR c. Overhead costs / process costs d. Revaluation e. Preliminary settlement of co-product

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f. WIP calculation g. Order delivered h. Variance calculation i. Settlement j. Archive/delete Maintain apportionment structure in process order, (equivalence numbers) When process order is created check the following a. Whether on the basis of apportionment structure, settlement rule is created or not(both in the preliminary cost estimate and in the actuals) b. Whether settlement rule for every item is created or not Use a source structure, for getting different equivalence numbers depending on the posted cost elements (ex: material costs to co products in the ratio 3:2 and overhead costs in 1:1) Check in settlement profile: - tick mark for equivalence umber or % settlement Unless apportionment structure is maintained in master data, source structure cannot be used WIP for co-products is to be valuated at actual cost; wip to order (excludes credits from GR) WIP is calculated for Co-products till header becomes DLV or TECO WIP accrual to FI doesnt credit process order. WIP balances are stored in RA keys. In the case of manufacturing orders that have co-products and whose order item has settlement type FUL, variances can only be calculated when all order items have been delivered For manufacturing orders that have co-products for whose order item the settlement type is PER, the order balance is always interpreted as a variance No scrap variances can be calculated for co-products (so use variance key for which scrap indicator is not set.