Beruflich Dokumente
Kultur Dokumente
Comp Code
N:1
CoA
Werk ValArea*
N:1
Valuation modif.konst.
Final Costing
WIP-determination (goods in process): Accrual key (allocation to nature of contract) Accrual version Payroll relevancy; Kz forwarding to FI control split creation/consumption actual/plan result single item Accrual cost element (show in production order) (max 2 : evaluated / calculated actual cost) Cost center grouping according line IDs Accounting rules Forwarding of FI to pre-defined accrual categories ! : For PL-accounts do not set-up cost elements ! : No forwarding to CO-PA (PCA is possible) (PA: PL according cost of sales accounting)
Final Costing
Final settlement (of variances) Settlement rule: First division rule from default rule (cf. open production order) (including recipient, payroll share) Second division rule (variances) automatically by settlement
MatNr
? split Valuation
Valuationclasses
N:1 AccClassespossible reference Desc. Amount/ Value update 1:N
MatArt
Cr/Dr - Desc
Determination / assignment of cost element: material: MM-account determination (Non-stock material: BOM position) Goods/services on own account: activity master record External activity: purchasing info record / procedure Overhead rate: pricing procedure (cf. production order priod-end closing) if necessary automatic goods receipt posting (goods receipt to warehouse) with preliminary evaluation "Dr. raw mat consumption (p order) Cr. raw mat inventory" raw mat inventory raw mat consumption 300000 Cr. Dr. 400000 Cr. material issue Dr. ( (1) GA to 10.000 (1) (1) 10.000 . . production)
Var. key (in order header) Proposal each plant respect. ex mat-view calc1 Kz. determination junk variance Var. type (assignment to plan-version): Var. caterogy determination Input side: Input price / amount / structure / residual Output side: output price / lot size / fix cost / residual Remarks: - Preliminary costing necessary (further all: residual var.) - ! : price-/ amount unit mat / production order identical - here just order update, var. value - by price control "V": prevention of unrealistic inventory value raise in FI due to settlement of junk var. to cost centert
(calculation of accounting/result schema, display: "settlement variance"; Profitability segment : characteristsic comp code , plant , GsBer, order, article, PrCtr from prod order)
FI-Doc
CO-Doc
CO-Doc
charge production order
"Dr. overhead rate overhead cost center PRM0 (Sender) an P-Auf: Remarks: 1.000" [s. Schema; 10%] - WIP by billing category GES as long as status FREI. "GKZ FeGK Prod-KSt PR00 (Sender) an P-Auf: By Status GLFT (endgeliefert): 661000 3.300" [s. Schema; 100%] Difference load/credit = variance "GKZ VwGk Vw-KSt PRV0 (Sender) an P-Auf: - FI-Doc created when invoicing ! 662000 760" [s. Schema; 10%] "GKZ Ek-Gk Ek-KSt PRE0 (Sender) an P-Auf: 665000 300" [s. Schema; 2,727%] Example: Creation (by order end: elimination):
Value relevant settings: Settlement profile allowed allowed recipient (-objecttypes); Kz.: settlement in % / equivalence number; settlement var.; 100% validation Default values clearing and settlement scheme Result allocation scheme Assignment debit cost element (-groups; "origin") to settlement cost element Assignment settlement cost element (or cost element similar) to recipient object type (FAuf simple: 1 assignment to all expenses, Beneficiary: profitability segment (settlement var.) and cost center (prod expense); ex. v.s.) Origin scheme (optional, if distribution rules for different KoA per recipient is required) Result scheme (necessary if settl. CO-PA will be handed over) Assignment debit cost element (groups, "origin") to value fields CO-PA "origin": costs / income or var. to FAuf (each var.category) Remarks: - Dependency on price control material: By S-Price: settlem. in PRD-account + transfer var. to PA (net income neutral) By V-Price: settlem. to inventory (new evaluation of inventory; affecting net income ) if order amount > inventory: proportional PRD to FI PRD - account ! - Transfer to PA is combined with FI-booking - Profitability segment : characteristsics comp code, plant, GsBer, order, article, PrCtr from prod ord. - Detailed account determination : zu Vorgang 101 / BewegKz "F" (We zum Auftr): PRD-Kto / B-Kto: Vorgang PRD bzw. GBB und KtoMod AUF/AUA - For transfer of var. to PA further customizing settings are necessary: cf. Invoice
Invoice check: Transaction Inventory mgt: Movement tyeT156 Item Category Receipt Descr. Movement Descr. Descr.Consumption Descr. spec stock
T169W
Transfer .
Transaction key
T156W opt.
Example: Contribution margin accounting V-field VVPRB VVSRA VVKRA VVMRA VVSKO * ** VVFRA VVSEK *** Description Gross Sales Further Discounts Customer Discount Quantity Discount Customer Cash Discount Open sales deductions Net Sales Cost of freight SEK Sales Net Income
PA (4 "Fert1" )
FI-Doc WIP
Example Pricing procedure : Z Basis Rate Descript. Z.von-bis 10 ZBM1 Mat.ohne MGK 0 0 20 ZBM2 Mat. mit MGK 0 0 50 ZM00 MGK-PRM0 20 0 ... 105 MGK 50 100 107 MatK (Fremd) 20 100 110 ZBF1 FEK PR00 0 0 111 ZF00 FGK-PR00 110 0 ... 150 ZBP1 Platzkosten 0 0 155 Direkte FertK 110 150 160 ZV00 VwGK PRV0 155 0 ... 205 FertigungsK 0 0 210 ZKB0 GKZ EkKSt PRE0 107 0 ... 255 Herstellkosten 0 Entlg
"Dr. WIP inventory Dr. WIP inventory change" WIP inventory WIP inventory change Dr. 791000 Cr. Dr. 891000 Cr. 18.600 18.600
Lists
Variance calculation
Value . 100.000 5.000 1.900 6.900 93.100 1.000 92.100 40.000 17.200 34.900 4.000 13.200 17.700 3.040 1.200 660 12.800
CO-Doc
cost allocation (ILV?)
"Dr. ILV direct labor CC PR00 (Sender) Cr. p order: 640100 3.300" "Dr. ILV machine hours CC PR01 (Sender) Cr. p order: 640200 1.000"
Costsplitting
Example Costsplitting Element and description total value 1 Material direct cost 10.000 2 Material overhead cost 1.000 3 Direct labor cost 3.000 4 Production overhead cost 3.000 5 Work center cost (MLZ) 1.000 6 Admin overhead cost 700 7 Sales overhead cost 8 External activity 9 other (eg. calc.order rate) 300 * 19.000
F00
P0001
19.000
19.660
19.000
660
FI-Doc finished goods inv work delivery 'finished goods' mat delivery Dr. 792000 Cr. Dr. 895000 Cr.
( (2) Dr. GR (2) 19.000 Cr. inventory) [S- price !] 19.000 (2)
FI-Doc
V00 bersicht Buchungen P-Auftrag: Kostenart Vorgang KElem Partner Betrag 400000 WA an Prod 1 10.000 640100 ILV FeLohn 3 PR00 3.300 640200 ILV MaschSt 5 PR01 1.000 895000 WE z. Auftr Mat 19.000 660000 GKZ MatGk 2 PRM0 1.000 661000 GKZ FeGK 4 PR00 3.300 662000 GKZ VwGk 6 PRV0 760 665000 GKZ EkGk 9 PRE0 300 895000 Abr Abw PRD-KS 660 ( (3) production variance settlement) expense PRD * Dr. 231500 (3) 660 work delivery 'B Fert' Cr. Dr. 895000 Cr. 660 (3)
CO-Doc
Settlement: * : CO-Kontierungsobjekt fr das PRD - Konto wird je PrCtr durch "Automat. Kontierungsobjektfindung" gefunden. Entl. P-Auftr. stat..Belastg. ! : Bei Uml/Abr des Saldos des gef. KontObj mssen die PRD-Aufwnde stehen bleiben, da sonst doppelt in PA ! ErgObj. ! : Zwei CO-Belege: Abrechnungsbeleg (Sender P-Auf an Mat + ErgObj) CO-Beleg zum FI-Beleg (Sender P-Auf [KoA GBB zu PRD] an KSt [KoA PRD])
300. 19.000
K00 0
CO-Doc
approval production order
Basis: KoA jew. analog Kostenelemente, Zuschlge in % (Ist=Plan), Entlastungsobj. KSt (PRM0= MatGk-KSt, PR00= Prod-KSt. PRV0= Vw-KSt)
VVMEK Material direct cost VVFEK Direct production cost * Contribution margin 1 VVMGK Material overhead VVFGK Production overhead ** Contribution margin 2 VVVGK Admin overhead VVSGK Further overhead VVABW Production variances *** Contribution margin 3
Production calc.
Plan cost Cost elements / .component splitting Element views: Price
Aufarbeitungsauftrag
Material consumption Inventory change Internal cost allocation Rates . Actual amount Final settlement: Delivery (inventory) Costs (cost center) statistcial
- Material - Cost center - Internal order - Prod. order Planing Settlement within PCA reporting
Inventory Accounts
Profitability analysis
Profitability analysis "destination" of all cost allocations Cost of sales accounting Revenue objects = combination of characteristic contents Characteristics: Customer Article (-group) Produkthierarchy Sales area Analysis (line = value field): Customer analysis Contribution margin accounting Contribution margin / EBIT Sales analyisis
Revenue objects
Customer
External procurement
PReq Order
Sales
SD-Order (Customer order) Delivery creation and shipping Billing
Invoice Receipt
Payment
Payment receipt
Purchase requisition
Generate from MRP run as reference document for order then: source determination Assigned purchase requisition: if necessary (PReq-) liability (requires: activation of liability in customizing)
Order
Invoice Receipt
with order reference: - Invoice verification for several GR of order - Transfer price / conditions from order - Stock update only for V-price (! :if necessary also PRD) without order reference: - Booking direct to stock (Insert Materialnumber) - Booking to object accounts (z.B. consumption) or investment GR/IR - account: remarks cf. Goods Receipt Value relevant settings: cf. PReq Discount: Gross / net method Net method: deduction + booking discount by IR to discount clearing account (OP-Vw, only internally booked), deduct discount from VAT by clearance Gross method: Consideration discount only when OP-compensation (booking to discount income / expense) Tax: transfer tax id from supplier master record; Calculation:
Tax calc.scheme (each country; 1. line: basis amount; then tax- (conditions-)types and - %, account key; here allocation of tax accounts) Payment terms (transfer from supplier master record view Ekdata)
Customer order
(Stocke sales: w/o cost object [assigned positions]) Pricing: conditions (cf. Order) Pricing scheme Conditions / price elements (4 groups: price, surcharge/discount, VAT) Levels for conditions (master data combination) [Ex.: SalOrg / SalChannel / Customer (-grp) / Material] Validity periods Scale (value / amount / weight / volume) Maintainability; exclusion; ceilings/maxima
Delivery note
Basis customer order; Delivery Note: 1 per set of shipping criteria (Goods recipient, shipping point, incoterms, route, date) Workflow: Picking Packaging Transportation planning (-> freigth cost accounting) Book goods issue (-> inventory update)
Payment receipt
Manual payment receipt Mechanical (cf.payment: mechanical payment, parameter Zahlprg) Customer master: payment transaction views in gen. part: bank contacts, Abw. Regulierer in B-Segm.: payment type, -lock, house bank, Gruppierschl. payment terms Dunning / Dunning run Customer master data: Dunning (rhythm, level, accommodation time, payment date) Date of last dunning run and reached dunning levels Dunning lock ! : Overdue fines / interests: no booking by dunning run Follow-up actions (Periodic work / period-end closing) - Interest yield - BA evaluation OP - Regroup assets / liabilities - Additional charge P&L/BS (divisional breakdown)
Value flow: just by assigned order (order-) obligo (cf. PReq ) Price transfer /(master-) conditions if necessary from purchase info record ( := priceinfo for combination mat+delivery; automat. update: "B" in field "Infoupdate" in order position) ! : validity period conditions Pricing / Conditioning: Value relevant settings for Scheme (calc scheme, message determination, strategy) item category (PReq and order): Condition type (message type, strategy type) Determine Kz consumption (for MM-KoFi), if Condition access (cond. tabel: access sequence) necessary acccount modification for MM - KoFi Field control CoBl (account assignment block ) Condition record (price / %) Kz GR / GR unweighted / IR / account Value relevant fields: adjustment alternatively Kz Kz. GR / GR unweighted / IR / adjustment if necessary derivation of CO-account obj from QM control key (control WE) KoA (automatic account object determination) Special case Inter-company-code stock transport order: with SD: analog normal order [WA-BwA:643]; internal billing; pricing in SD,MM; Master record for delivery to plant necessary without SD: interc stock trans ord [WA-BwA 351]; no IR if overall valuation area level: by WA FI-Doc
if overall company code: by WA 2 FI-Doc (each stock against company clearing account) Valuation price: price of delivering plant
Special case quality assessment (booking in Q. blocked stock): Updating the stock values only whenQ.release (GR blocked stock BwA 103, GR stock BwA 105) Remarks GR/IR-accounts: periodical work GR / IR accounts for permanent quantity differences ! : no automat. compensation for the open items with IR
(Mechanical clearing of OPs via SAPF124, here: Grouping: max 5 free def. crit. [GsBer, PartnGsft,...], automat. exchange rate difference booking possible, ! : involved accounts during clearing locked)
4. Create payment transfer medium (forms, DTA) Major control parameters payment program: Comp code parameter: "paying comp code"; regulate SHB; Discount strategy (always max/ payment from %/ tolerance days) Minimum amounts; forms (Avis); parameter for change) Payment ways (each comp code and country) Bank selection (each paying comp code, payment ways, currency [opt]): Rank / amounts / acccounts [each currency] / fees / value [ ! : always 999 except change] / optimization) Vendor master: view payments in generell part: bank details (necessary for payment transfer) Differing payee (general / in doc) in B-segm: payments ways, -locks, pier bank, group close, mark single payment Remarks: Special features of the run: Customer / vendor-clearing; headquarter / branchs Automatic bookings (compensatory operations) Discount expense/-revenue or dissolve discount clearing expenses Expense / revenue from over-/ under payment Clearing VAT / output tax, if necessary withholding tax Bank charges Rate differences
CO-Doc
BAnf-liability (just by assig.BAnf)
Reclassification GR/IR -acount with RFWERE00 (BNG [Berechnet nicht gelief] / GNB [gelief n.berechnet])
Special case: supply delivery (cf. order: stock transfer order) Revenue account determination (control via "account analysis"): Account determination tabel Credit control (if credit management active) (which fields / criteria for acc. determ access sequence) Org unit: Credit control area (KKB) for 1-N Comp Code Access sequence (reading sequence relevant document fields: Credit limit (total [all KKB], single [1 KKB], e.g. sequence "KOFI" 1 = GrpDebitor/GrpMaterial/AccKey individual, ie per customer) 2 = GrpDebitor/AccKey; 3 = AccKey) Point in time (cust. orders, delivery notes, goods issue work) Account determ type (assignment access sequence) Types of tests (static / document value / overdue Account determ scheme (assign to billing types, OP / oldest OP / max dunning) contains assignment of account determ types) System response (warning or error)
Assignment of object accounts
FI-Doc
GR ( (1) GR to stock)
CO-Doc
Add costs
FI-Doc
GR ( (2) IR )
CO-Doc
Discount, NK Price diff. / kontBest
price diff.
/ assign order
CO-Doc
Obligo (just b.kont. Bestellung)
Example: Order 10 pieces "Roh1" (S-price 1000.-) on stock Material Ord amount Netprice Roh1 10 1100.-
Example: (just GL-accounts display) (1) GR: 10 Stck "Roh1" "Dr. Roh stock Cr. GR/IR" and price difference (PRD-KSt) Dr. Roh stock 300000 Cr. Dr. GR/IR 191100
. Cr.
(2) IR for 10 pieces "Roh1" of 1200.without discount. "Dr. GR/IR, VAT Cr. liability (creditor)" and pricediff (PRD-CC) . Extern. PRD cost Liability Inl Dr. 231000 Cr. Dr. 160000 Cr. (1) 1.000 13.920 (2) (2) 1.000 Dr. Input VAT 154000 Cr.
(each account determ trype, CoA, SalOrg [field content of] account determ fileds and accounts keys [e.g.: ERL revenue, ERS revenue impairment, MWS VAT]) Assignm of account keys to SD-condition types each (revenue accounts-/pricing) calculation scheme; (of which each SalArea, Docscheme [depending on sales doc] and customer scheme) Transfer sales order intake (statist.) after CO-PA - Only when calculator. profitability (process A) - Assignment of the SD terms PA-value fields ( ! :consistent to assignment with a billing transfer)
Remark: Special case billing type "cash sale": Output of goods and billing later Revenue account assignm: supplem for cash accounts
FI-Doc FI-Doc
Goods issue ( (4) GI )
FI-Doc CO-Doc
Transfer PA ( (6) paym.receipt)
CO-Doc
Cust-Discount Bank charge
CO-Doc
"Dr. receivable (customer) Cr. revenues (Inl) and tax" Receivable (customer Inl.) Revenues Inl. Dr. 140000 Cr. Dr. 800000 Cr. (5) 110.200 110.200 (6) Output Tax Dr. 175000
"Dr. stock change Cr. stock Fert" Stock change Dr. 893010 Cr. Stock Fert Dr. 792000
(1) 10.000
(2) 1.920
Cr.
Cr.
"Dr. bank and customer discount Cr. liabilities (customer) and Dr. (autom.KoFi SKT) A.-tax Cr. customer discount " Bank (Debi-receipt) Customer discount Dr. 113109 Cr. Dr. 88000 Cr. (6) 107.996 (6) 1.900
FI-Doc
( (3) Payment )
CO-Doc
Discount, NK, Rate diff.
15.200 . (5)
Example: V-price update if Mat with IR partially removed; Beginning inventory 10 to 1000.-, other as before. (1) GR: 10 pieces "Roh1" --> GLD new 1050.-; then picking 15 pieces (goods issue) (2) IR for 10 pieces "Roh1" to 1200.- without discount. --> GLD new 1150.- (without GI would be GLD 1100.-) (1) "Dr. Roh stock Cr. GR/IR" (2) "Dr. GR/IR, VAT, stock and partial PRD Cr. liability (creditor)" Extern. PRD cost Liability Inl Dr. 231000 Cr. Dr. 160000 (2) 500 Cr. Dr. Input VAT 154000 Cr.
Roh stock GR/IR Dr. 300000 Cr. Dr. 191100 Cr. OB 10.000 ( 2 ) 11.000 11.000 . ( 1) (1) 11.000 15.750 WA (2) 500
"Dr. liability (creditor) Cr. bank" LiabilityInl Bank (payment transfer.Inl.) Dr. 160000 Cr. Dr. 113102 Cr. (3) 13.920 13.920 (3)
(4) 96.000 Ex.: Condition assignment SD-PA: process A CondTyp Descrpt Valuefield / Descrpt . Price VVEER expt revenue transfer PR00 RB00 total discount VVEES expt revenue deduct (stat)cu order RC00 Amount disct VVEES expt revenue deduct. entry SKTO Discount VVEES expt revenue deduct.
CODoc
96.000 . (4) Ex: Condition assignment and FI-accounts SD-PA / FI (process F) CondType Descrpt Valuefield Descrpt Acc. key Acount . PR00 Price VVPRB Gross revenue ERL 800000 RA00 Discount furth VVSRA Discount furth ERS 889000 RB00 total Discount VVKRA Custo Disc ERS 889000 RC00 Quanity Disc VVMRA Mengenrabatt ERS 889000 SKTO Skonto - (transfer via CO-OPA [revenue IAuf]) VPRS Stock price VVPRS Stock price Ex: Cost element assignment to PA-value field CoElement and Descr. Valuefield Description 1 Material-prime cost VVMEK Material prime cost 2 Material-overhead VVMGK Material overhead 3 Prod-prime cost VVFEK direct production cost 4 Prod-overhaed cost VVFGK production overhead 5 Work center costs VVFEK direct production cost 6 Admin overhead VVVGK Admin overhead 7 Sales-overhead VVSGK further overhead 8 External activity VVFEK direct prod cost 9 further VVSGK further overhead
13.920 (2)
(2) 1.920
Price
Ex.: Pricescheme for 4 pieces Fert1 Element Descrpt Amount pro PR00 Price 25.000 1 Gross 25.000 1 RB00 Total discount 5% Discount amount 1.250 1 Position net 23.750 1 MWST VAT 16 % End amount 27.550 1 SKTO Discount 2% VPRS Stock price 19.000 1 Contribut margin 4.750 1
Unit A 1-2, Floor 5, International Science Park, Jin Ji Hu Avenue 1355, SIP 215021 Suzhou, China - Tel +86-512-6262 1992 - www.freudenberg-it.com W