Period-End Closing in Product Cost by Order - Scenario

10/17/2019 Period-End Closing in Product Cost by Order: Scenario - SAP Help Portal
Table of Contents  
Period-End Closing in 

Cost Object Controlling (CO-PC-OBJ)
(/viewer/6fe2dad9dab7486fb4469d1355 Product Cost by Order: Aa
US/56204b53c08a7d77e10000000a441
Cost Object Controlling

Scenario
 (/viewer/6fe2dad9dab7486fb4469d1355
Send feedback
US/5f6b4453baeda548e10000000a423
Product Cost by Period

Use
US/b8a839531d37e447e10000000a4414
Product Cost by Order The following provides an overview of the functions available for the period-end
 (/viewer/6fe2dad9dab7486fb4469d1355 closing process in the Product Cost by Order component.
US/c9fe3d5395e4e447e10000000a4414
Cost Objects in Product Cost by Order Prerequisites
US/eec7d8530439414de10000000a174c The costs were assigned directly to the manufacturing orders.
Product Cost by Order: Scenario
 (/viewer/6fe2dad9dab7486fb4469d1355 If manufacturing orders are linked to product cost collectors, these manufacturing
US/abc9d8530439414de10000000a174
orders are ignored in the period-end closing activities of Cost Object Controlling
during the processing of the production orders and process orders. The period-end
Special Requirements in Joint Productio
closing process is performed at the level of the product cost collectors in the
(/viewer/6fe2dad9dab7486fb4469d1355
Product Cost by Period component.
US/b71ad7a9-62f9-4718-93b5-e1752b8a
Pl i dA l i fC i C t Manufacturing orders are only included in the period-end closing process when the
status of the order is not one of the following:
LKD (Locked)
CLSD (Closed)
DLFL (Deletion ag)
DLT (Deleted)
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 Note
You can signi cantly improve the performance of the period-end closing
transactions by setting the status DLFL for manufacturing orders that meet all
of the following conditions:
Orders that are delivered or technically completed
Orders for which variances have been calculated
Orders for which you do not anticipate any further follow-up costs
You can still withdraw the deletion ag after it has been set, for example if follow-
up costs are incurred for the order. Deletion indicators, however, cannot be
withdrawn.
(see also: Reorganization of Manufacturing Orders

(/viewer/6fe2dad9dab7486fb4469d13552824f2/6.18.11/en-
US/77cad8530439414de10000000a174cb4.html))
 Caution
If you update quantities and values separately in Materials Management
(MM), make sure that all quantity movements are valuated before you run the
period-end closing transactions.
See also: Separation of Value Calculation from Goods Movements: Effects on

Cost Object Controlling
US/aa57d8530439414de10000000a174cb4.html)
Process
You can use the Schedule Manager (CA)
US/82308e536e50ec23e10000000a174cb4.html) in the period-end closing
process of Product Cost by Order. The Schedule Manager simpli es the period-
end closing activities. In Product Cost by Order, you can use the Multilevel
Worklist (/viewer/6fe2dad9dab7486fb4469d13552824f2/6.18.11/en-
US/79572d535defe747e10000000a441470.html) of the Schedule Manager. The
multilevel worklist can signi cantly improve performance and facilitate error
correction.
Multilevel worklists enable you to do such things as:
Display the objects in a processing step sequence that have errors
 Note
Each function in the period-end closing process is regarded as a
separate processing step. A group of processing steps that are
performed one after the other is called a processing step sequence.
Eliminate the cause of the error, or specify manually by means of the

processing status that the system should skip that particular processing
step.
Have the system go through the processing step sequence again (once you
have corrected the errors or set the processing statuses that control further
processing of the objects)
The system then only processes the objects that had errors and the objects
whose processing was forced manually.
The following section contains information on using the Schedule Manager in
connection with a multilevel worklist: Starting Transactions/Reports Online,
Scheduling Jobs and Job Chains, Worklist
US/8b97d7531a4d414de10000000a174cb4.html)
The following functions are available in the period-end closing process in Product
Cost by Order:
1. Template allocation
2. Revaluation of activity types and business processes using actual prices
The activity types performed at a cost center are initially valuated with the
planned activity price of the activity types. You can revaluate the activity
types on the basis of the actual costs charged to the cost center. The
difference between the planned activity prices and the actual activity prices
is then applied to the cost objects (such as the production orders).
If the application component Actual Costing/Material Ledger is active and

you perform actual costing there, you can also charge the difference
between the plan activity price and the actual activity price directly to the
material. In this case you do not perform the function Revaluation at Actual
Prices.
For more information, go into Customizing under Controlling  Product Cost

Controlling  Actual Costing/Material Ledger  Actual Costing  Activate
Actual Costing .
3. Overhead calculation
You calculate percentage or quantity-based overhead rates using overhead

calculation on the basis of the actual costs incurred to date.
4. Preliminary settlement for co-products, rework
If you are manufacturing co-products with a manufacturing order, you

distribute the actual costs collected on the order header to the order items
on the basis of equivalence numbers. You then calculate WIP and variances,
and settle. These functions are performed with reference to the order item.
5. WIP calculation
You calculate the work in process for each manufacturing order that has a
valid results analysis key.
There are two ways to calculate WIP:
WIP calculation using the actual costs incurred to date
This method is used in conjunction with cumulative variance

calculation and full settlement.
WIP calculation at target costs
This method is used in conjunction with periodic variance calculation

and periodic settlement.
 Caution
If you want to valuate WIP at target costs, make sure that the
routing of the manufacturing order is the same as the routing
used to valuate the work in process. If you change the routing and
then calculate WIP, the WIP calculation will be faulty.
 Note
If you are using a valuated sales order stock, note the special
processing requirements in the calculation of WIP for the valuated
sales order stock. WIP calculation in this case is based on
Standard Price with Valuated Sales Order Stocks
US/dbb51453e0023047e10000000a44538d.html), which differs
from make-to-stock production.
Once you settle, you can pass the work in process to Financial Accounting
(FI) and Pro t Center Accounting (CO-PCA).
6. Variance calculation
You can calculate variances by cost element. The system assigns the
variances to variance categories (such as input quantity variances and
resource-usage variances). This provides you with information on why the
actual costs deviated from the planned costs and where you should take
corrective action. For a detailed explanation of the variances, use the
explanation facility of variance calculation.
The variances are updated to the manufacturing order. If you are using
Pro tability Analysis (CO-PA), you must calculate the variances in order to
settle the price differences to Pro tability Analysis. After settlement, you
then have the complete actual costs in Pro tability Analysis.
Here you calculate variances for each manufacturing order that has a valid
variance key.
There are two methods of variance calculation selected through the variance
key:
Cumulative variance calculation
Periodic variance calculation
If you calculate the variances by period, you can assign the manufacturing
orders to cost object hierarchies.
When it calculates the variances, the system uses the planned costs for each
operation to valuate the scrap quantities con rmed for the operations. In
periodic variance calculation, the system accesses the standard cost
estimate for the material, the planned costs of the preliminary costing for
the order, or the alternative cost estimate for material according to the
valuation variant for WIP and scrap.
In cumulative variance calculation, the scrap is always valuated at standard

costs.
 Caution
Make sure that the routing of the manufacturing order is the same as
the routing on which the calculation of scrap variances is based,
because the system cannot calculate the scrap if the routing is changed.
You can view the variances in the information system at any time. The report
category Summarized Analysis shows aggregated data, such as at plant
level or controlling area level.
When the system calculates the variances, it sets the status VCAL (variances
calculated). The system uses this status to select the orders for which
variances have been calculated.
This data is taken into account in summarization. You can create

summarization hierarchies in the information system to view the cumulative
variances by plant or controlling area, for example.
7. Settlement
Settlement of work in process
When you perform settlement at the end of the period, the system
checks whether the manufacturing orders to be settled have a results
analysis key. If work in process has been calculated with that results
analysis key, the system generates corresponding postings in
Financial Accounting (FI) and Pro t Center Accounting (EC-PCA).
 Note
Even if the manufacturing order has the settlement rule FUL (full
settlement), the work in process is still settled by period.
The work in process is settled on the basis of posting rules that you
de ne in Customizing for Product Cost Controlling.
Settlement of the order balance and the variances
For manufacturing orders that have the status delivery completed or

technically completed, the difference between the debit and credit of
the order (the balance of the order) is transferred to Financial
Accounting. Depending on the price control indicator of the material,
the balance is settled to a price difference account or a stock account.
If Pro t Center Accounting is active, the balance is also passed to

that component.
If the Actual Costing/Material Ledger component is active, the

balance is also transferred to that component.
In the case of orders with full settlement, the total variance calculated
in variance calculation is equal to the balance of the order.
In the case of orders with periodic settlement, the total variance

calculated in variance calculation is equal to the balance of the order
less the work in process.
When you settle, the total variances calculated with target cost version
0 are normally transferred to Pro tability Analysis (CO-PA) broken
down into variance categories.
 Note
The variances settled to CO-PA are normally broken down into
variance categories. However, you can also settle the order
balance less the work in process to CO-PA.
Settlement is performed on the basis of a settlement rule which the

system creates automatically when you create a manufacturing order.
 Note
If you have assigned the manufacturing orders to a sales order
and are using a nonvaluated sales order inventory, then at the
end of the period you settle all actual costs to the sales order
item. The calculation of work in process at the level of
manufacturing orders is unreliable with a nonvaluated sales order
inventory and individual requirements materials with multilevel
BOMs. The calculation of variances on the manufacturing order is
not supported in this case. Instead, you carry out results analysis
on the sales order item.
If you have assigned the manufacturing orders to a cost object hierarchy, you
perform the activities at the end of the period in the Product Cost by Period
component.
More Information
For information on the control parameters for Cost Object Controlling, see the
following section:
Control Parameters in Cost Object Controlling

US/ab01fd5299eccb20e10000000a441470.html)
For information on variance calculation, refer to the following section:
Variance Calculation (/viewer/6fe2dad9dab7486fb4469d13552824f2/6.18.11/en-

US/c2de385313e57d77e10000000a441470.html)
For information on period-end closing with cost object hierarchies, see the
following documentation:
Product Cost by Period

US/b8a839531d37e447e10000000a441470.html)
For information on period-end closing in the Product Cost by Sales Order
component, refer to the following documentation:
Product Cost by Sales Order

US/d29c42535297f563e10000000a4450e5.html)
For detailed information on displaying the data, refer to the documentation

Product Cost Controlling Information System.
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10/17/2019 Period-End Closing in Product Cost by Order: Scenario - SAP Help Portal

Cost Object Controlling

Product Cost by Period

DLFL (Deletion ag)

Orders that are delivered or technically completed

Orders for which variances have been calculated

(see also: Reorganization of Manufacturing Orders

See also: Separation of Value Calculation from Goods Movements: Eﬀects on

Multilevel worklists enable you to do such things as:

Display the objects in a processing step sequence that have errors

Eliminate the cause of the error, or specify manually by means of the

2. Revaluation of activity types and business processes using actual prices

If the application component Actual Costing/Material Ledger is active and

For more information, go into Customizing under Controlling  Product Cost

You calculate percentage or quantity-based overhead rates using overhead

4. Preliminary settlement for co-products, rework

If you are manufacturing co-products with a manufacturing order, you

There are two ways to calculate WIP:

WIP calculation using the actual costs incurred to date

This method is used in conjunction with cumulative variance

WIP calculation at target costs

This method is used in conjunction with periodic variance calculation

Cumulative variance calculation

Periodic variance calculation

In cumulative variance calculation, the scrap is always valuated at standard

This data is taken into account in summarization. You can create

Settlement of work in process

Settlement of the order balance and the variances

For manufacturing orders that have the status delivery completed or

If Pro t Center Accounting is active, the balance is also passed to

If the Actual Costing/Material Ledger component is active, the

In the case of orders with periodic settlement, the total variance

Settlement is performed on the basis of a settlement rule which the

Control Parameters in Cost Object Controlling

For information on variance calculation, refer to the following section:

Variance Calculation (/viewer/6fe2dad9dab7486fb4469d13552824f2/6.18.11/en-

Product Cost by Period

Product Cost by Sales Order

For detailed information on displaying the data, refer to the documentation

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