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TABLE OF CONTENTS
INTRODUCTION..............................................................................................2 A) Product Cost Planning .................................................................................4 1. Basic Settings or !aterial Costing ...............................................................4 . !aintain O"#r$#ad Cost E%#&#nts ..........................................................4 .' (#fin# Ca%cu%ation Bas#s...........................................................................) .3 (#fin# P#rc#ntag# O"#r$#ad Rat#s.......................................................... .4 (#fin# *uantit+,Bas#d O"#r$#ad Rat#s.................................................. 4 .- (#fin# Cr#dits ......................................................................................... 4
INTRODUCTION
A .ar& .#%co&# Fri#nds. /ou ar# going to %o"# t$is 0oo1 and 2# $a"# ta1#n gr#at #fforts to #nsur# t$at 2# 3r#s#nt t$# configuration in a "#r+ si&3%# +#t d#tai%#d &ann#r. Product costing &odu%# of SAP $as #as#d out a%% $ass%#s of costing a &anufactur#d 3roduct. Product costing &odu%# us#s data for "a%uation fro& t$# Production 3%anning 4PP5 &odu%#. T$# Product P%anning !odu%# &aintains t$# Bi%% of !at#ria% and Routing or t$# !ast#r R#ci3#. Product Cost 3ri&ari%+ consists of !at#ria% Cost6 La0or cost and O"#r$#ad cost To arri"# at t$# &at#ria% cost6 SAP 3ic1s u3 t$# 7uantit+ of ra2 and 3ac1ing &at#ria% r#7uir#d fro& t$# Bi%% of !at#ria%. It t$#n "a%uat#s t$is 7uantit+ 2it$ t$# "arious 3ric#s a"ai%a0%# in t$# &at#ria% &ast#r in accordanc# 2it$ t$# strat#g+ s3#cifi#d in custo&i8ing. In a %i1# &ann#r it do#s t$# sa&# to arri"# at t$# %a0or cost. T$# ti&# r#7uir#d for #ac$ o3#ration is s3#cifi#d in t$# routing or r#ci3#. T$is 7uantit+ is &u%ti3%i#d 0+ t$# acti"it+ 3ric#s &aintain#d in t$# cost c#nt#r accounting &odu%#. .# 2i%% co"#r a%% t$is and &or# in t$is docu&#nt
.# 2i%% a%so co"#r 3roduct cost 3%anning6 cost o09#ct contro%%ing 0+ 3#riod 4r#3#titi"# &anufacturing56 cost o09#ct contro%%ing 0+ ord#r6 cost o09#ct contro%%ing 0+ sa%#s ord#r and configuration s#ttings for co,3roduct costing. .# $ad configur#d contro%%ing ar#a : ;;6 in t$# docu&#nt on cost c#nt#r accounting. .# 2i%% no2 do t$# 3roduct,costing configuration in contro%%ing ar#a : ;;.
,lic- on .ave Cr#at# anot$#r o"#r$#ad cost #%#&#nt for 3roduction o"#r$#ads
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The /aw material consumption is $oo-ed to cost elements )000000 )00011 and )00200*This is created as a cost element group 91/ " * (e update this as $ase for our calculation of overhead*
,lic- on .ave S#%#ct (ages are $oo-ed under the primary cost element )!0001 and )!0&03 and also wages allocation from other cost center is allocated using secondary cost element 9)1!01*Therefore we specify this as $ase* (ou0%# c%ic1 C%ic1 on and +pdate the following:-
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O"er#ead t$%e & 1 is actual o"er#ead rate O"er#ead t$%e & 2 is %lanned o"er#ead rate ,lic- on .ave
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C%ic1 on To &aintain a n#2 d#3#nd#nc+ t$# 3at$ is as fo%%o2s<, I!= Contro%%ing Cost C#nt#r Accounting Actua% Postings P#riod,End C%osing O"#r$#ad Costing S$##t< Co&3on#nts EAtras< (#3#nd#nci#s / Condition Ta0%#s (#fin# Condition Ta0%#s/ (#fin# (#3#nd#nci#s. Cr#at# a n#2 Condition ta0%# 2it$ ta0%# na&# as ::: /ou n##d to s#%#ct fi#%ds Contro%%ing ar#a6 O"#r$#ad t+3#. Profit c#nt#r and 3%ant. Cr#at# a n#2 d#3#nd#nc+. Cr#at# a n#2 acc#ss s#7u#nc#. In t$is acc#ss s#7u#nc# +ou 2i%% assign t$# condition ta0%#.
/ou can a%so d#fin# 2$at 3#rc#ntag# of t$# o"#r$#ad is to 0# a%%ocat#d as fiA#d costs. T$#r#for# 2# 2i%% cr#at# ' cr#dit 1#+s on# for &at#ria% o"#r$#ad and ot$#r for t$# 3roduction o"#r$#ad. C%ic1 on and u3dat# t$# fo%%o2ing<,
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.# u3dat# t$# cost c#nt#r 2$ic$ is to 0# cr#dit#d using t$# o"#r$#ad cost #%#&#nt.
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