SAP_CO成本計(jì)算流程詳解.doc
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. SAP 產(chǎn)品成本計(jì)算流程 SAP 計(jì)算產(chǎn)品成本的方法有三種,按期間計(jì)算成本,按工單計(jì)算成本,按銷售單(sales order)計(jì)算成本。其中,按工單計(jì)算成本最為常見,很多公司采用,我們也以此為例說明SAP產(chǎn)品計(jì)算的流程。 一、 SAP產(chǎn)品成本計(jì)算與常規(guī)成本計(jì)算的不同點(diǎn): 1. 常規(guī)成本計(jì)算的方法是月底一次性計(jì)算,但SAP提供在工單建立時(shí)就可計(jì)算出目標(biāo)成本。公司日常業(yè)務(wù)操作,比如發(fā)料,報(bào)工時(shí)等,成本會(huì)立即計(jì)入工單之中,即 時(shí)性較好,標(biāo)準(zhǔn)術(shù)語叫Simultaneous Costing. 2. 常規(guī)成本計(jì)算的方法在發(fā)料時(shí),將物料從原材料(RM)科目轉(zhuǎn)到在產(chǎn)品(WIP),收料時(shí)再轉(zhuǎn)到半成品或產(chǎn)成品科目。SAP不同,發(fā)料時(shí)先計(jì)入損益科目,月 底結(jié)算如果工單沒有全部收貨,或技術(shù)上做完成處理,表法工單沒有完成,WIP被計(jì)算出來,否則表示工單完成,沒有WIP, 就只有差異了。公式如下: WIP = GR of MO – Delivery cost of MO 二、成本計(jì)算流程 1. Product cost planning 通過成本計(jì)劃,物料的標(biāo)準(zhǔn)成本被計(jì)算出來,以此作為物料價(jià)格和存貨計(jì)價(jià)的參照 2. 產(chǎn)品成本計(jì)算涉及的日常操作 1) Goods issue to production order 向工單發(fā)料 工單發(fā)料在FI模塊中會(huì)產(chǎn)生如下憑證: DR: 物料消耗科目(P&L) CR: 存貨( 如RM) 物料消耗科目因?yàn)閷儆赑&L,因此在CO中屬于 Primary cost element,發(fā)料會(huì)產(chǎn)生CO文件,如下所示: DR: 物料消耗科目 - 工單 (工單作為成本分配對(duì)象 true cost assignment object) 注意這一規(guī)律,如果數(shù)據(jù)從FI傳遞到CO,則在CO中只存在單邊憑證(one-sided entry). CO憑 證可用KSB5查看。 2) Activity Confirmation 報(bào)工時(shí) 生 產(chǎn)性成本中心(Product cost center)會(huì)向工單提供作業(yè),比如人工、機(jī)器工時(shí)等。通過報(bào)工時(shí),成本從生產(chǎn)性成本中心轉(zhuǎn)移到工單中。CO的分錄如下: DR: 次級(jí)成本要素(類型為43)- 工單 CR: 次級(jí)成本要素 - 成本中心 3)費(fèi)用過賬到成本中心 SAP 有不同類型的成本中心,比如生產(chǎn)型、管理型,或?yàn)榉峙湫枰O(shè)立的虛擬成本中(dummy cost center). 費(fèi)用過賬會(huì)同時(shí)產(chǎn)生FI文件和CO文件。 4) Goods Receipt from the production order 工單收貨 根據(jù)產(chǎn)成品的標(biāo)準(zhǔn)單價(jià),將成本從工單轉(zhuǎn)入會(huì)計(jì)的產(chǎn)成品科目,同時(shí)產(chǎn)生FI文件和CO文件: FI文 件的分錄為: DR: 產(chǎn)成品 / 半成品等 CR: 物料消耗科目 CO文件為: CR: 物料消耗成本要素 3. 期末結(jié)算處理 1)Allocation from service and administrative cost centers to manufacturing overhead pool (also cost centers) 從管理性等成本中心將成本轉(zhuǎn)到生產(chǎn)成本中心 成本中心歸集的費(fèi)用可能要從一個(gè)成本中心轉(zhuǎn)到另一個(gè)成本中心,最 后分配給工單,或從成本中心直接分配給工單,所用的方法有: - Cost center assessment and distributions - Direct activity allocation 2)重新計(jì)算成本中心 的作業(yè)價(jià)格 (KSII) 剛才提到過,成本中心會(huì)有費(fèi)用從FI計(jì)入,或從其他成本中心用分配/分?jǐn)?直接分配等方法計(jì)入,這是 它的借方,報(bào)工時(shí)則會(huì)用類型為43的成本要素轉(zhuǎn)出,這是它的貸方項(xiàng),如果作業(yè)價(jià)格定得準(zhǔn)確的話,借方- 貸方會(huì)大體平衡,但一般不會(huì)為0,而有差異,這個(gè)差異用SAP術(shù)語(其實(shí)也是財(cái)務(wù)的術(shù)語)叫under-absorption 或over-absorption。因?yàn)樽鳂I(yè)價(jià)格事先計(jì)劃的出入,需重新計(jì)算一次。 3)按實(shí)際價(jià)格重估工單(CON2) 作 業(yè)價(jià)格重新計(jì)算后,用此事務(wù)碼將差異分配給工單。 4)計(jì)算制費(fèi) (CO43),計(jì)算WIP(KKAO),計(jì)算差異(KKS1) 實(shí)際上這是三步,因?yàn)椴幌肟雌饋聿襟E太多,就放一起了。SAP在 計(jì)算制費(fèi)后,根據(jù)工單的狀態(tài)確定是WIP還是差異。如果工單狀態(tài)為DLV或TECO,表示工單已完成,沒有WIP了,實(shí)際成本與目標(biāo)成本的差異就是工單成 本差異(variance),否則表示工單沒有完成,工單轉(zhuǎn)入之成本出成品轉(zhuǎn)出成本之差異仍為WIP。 SAP計(jì)算出WIP或差異后,并不會(huì)立即生 成FI憑證,需等到下一步工單結(jié)算才正式產(chǎn)生。產(chǎn)生的憑證如下所示: WIP會(huì)計(jì)分錄: DR: WIP Inventory (BS)? CR: WIP Offset (P&L) 也可能借貸方相反,表示W(wǎng)IP減少。如果工單在幾期仍沒有完工,則WIP會(huì)被反復(fù)計(jì)算,按這一對(duì)對(duì)應(yīng) 科目自動(dòng)過賬。 差異的FI分錄為: DR: Production Variances (P&L) (Unfavorable) CR: Material Consumption (P&L) 5)工單結(jié)算(CO88) 工 單結(jié)算的作用就是將上步WIP或差異的分錄實(shí)際過賬到FI模快。 以上步驟,如果您都能理解為什么,則您已洞悉SAP成本計(jì)算的流程和機(jī)制 了。 CO01 - Maintain Controlling Area ? Controlling Area是CO模塊的基本單位,配置的基本內(nèi)容包括: 1. 維護(hù)controlling area 2. 激活需要使用的模塊,如cost center 3. 將company code分配給controlling area Menu path: (tx: OKKP) 1) 進(jìn)入下面所示界面,選擇Maintian Controlling Area行,雙擊進(jìn)入Overview界面。 2) 點(diǎn)擊New Entries按鈕新增一個(gè)controlling area,本例為9999。 Notes: a) CoCd -> Co Area: SAP有兩種選擇: 1) controlling area與company code相同,即一對(duì)一關(guān)系,2)每一個(gè)controlling area包括幾個(gè)company code,即一對(duì)多關(guān)系,在這種情況下,可以實(shí)現(xiàn)跨公司成本核算。 b) Currency type: 如果CoCd與Controlling area一一對(duì)應(yīng),則currency type只有10,否則,系統(tǒng)會(huì)有多種選擇。 c) Chart of account & fiscal year variant 指定Controlling area所要用的COA與Fiscal year variant. 如果一個(gè)conttrolling下有多個(gè)company code,則所有的company code的COA必須相同。另外,company code可以與controlling area有不同的fiscal year variant,但normal period必須相同。同時(shí),在CO中,如果有多個(gè)special period,交易只會(huì)記入第一個(gè)special period之中。 d) Cost center standard hierarchy: 指定controlling area的cost center hierarchy, 只有在指定后,才可建立成本中心。 3) 雙擊左邊Activate components文件夾,設(shè)置需Activate的組件。注意Profit Analysis 不能在此激活,這里只是顯示,以后的文章會(huì)說明CO-PA如何激活。 Currency與Variances的設(shè)置與期 間相關(guān): 4) 雙擊左邊Assignment of company codes 將company code分配給controlling area. 一個(gè)controlling area可對(duì)應(yīng)多個(gè)company code。本例設(shè)置公司代碼9999與controlling area 9999對(duì)應(yīng)。 注意事項(xiàng) 如果用以下menu path進(jìn)入controlling area設(shè)置,則不能設(shè)置cost center standard hierarchy,也不可以activate components,不可以assign company code。需要再用其它t-code來完成這些操作。(tx: OX06) 根據(jù)成本估算查看制造費(fèi)用的設(shè)置 1. Run cost estimate in IDES for material L-40C in plant 1200 Material Overhead is as follows: How was it determined and calculated? Which costing sheet is used? What’s the OH rate? 1) Costing variant PPC1 was used, double click PPC1 in costing data tab to see the configuration We can see that COGS is used ? 2) Use MM03 to view L-40C, we can see that OH group SAP121 is used 2) Use KZS2 to view the configuration for costing sheet COGS ? Material OH is C010, Let’s view the definition, we can see that the OH rate is 20% for OH key SAP121 (OH type 2 reprenst for plan data) 3) Material OH is based on material, OH rate is 20%. So, 45.58 = 227.91 * 20% ? Maintain Number Ranges for Controlling Documents Menu Path IMG → Controlling → General Controlling → Organization → Maintain Number Ranges for Controlling Document Step 1 – Input 0001 in CO Area and then click Copy button Step 2 – Copy number ranges from 0001(template) to 9999 Cost Component Group We use OKTZ to define cost components and define cost component group. What’s the use of cost component group? Let me explain. Suppose we have defined a cost component as Z9 with the following components: Please note that cost component from 10 to 90 are materials, from 100 to 120 are processing costs, 130 are overhead. If we’d like to view the cost component as: Material / Processing / Overhead. We can use cost component Group. Double-click Cost Component Groups folder in the left pane. Define four groups as: And then assign the above cost components in Z9 to these groups You can select each of the above cost component and then click on Details button. The overall assignment is: After the definition, when you have run a cost estimate for certain material, you can use CK13N and select component group layout to view the result Costing variant 1. Function of Costing variant Costing variant is a very important concept in costing, it contains all the information required to execute a material cost estimate. 2. Configuration of Costing Variant (tcode: OKKN) Please note that costing variant for material costing estimate and for refence and simulation is different. The latter is using OKKO) We’ll use PPC1 as an example. ? 1) Costing type (OKKI) Standard price will be updated. 2) Valuation variant Price update strategies for material, internal activities, sub-contracting and overhead. The valuation variant is plant-dependent. Actually, this is the price selection sequence (price strategy). ? ? 3) Date Control 4) Qty Structure Control Subcontracting Costing Configuration 1. Sub-contracting is a special procurement, which is defined as F+30 in the material master. 1) The special procurement type is defined in the IMG Special procurement type mainly includes: subcontracting, consignment, stock transfer etc Below is the special procurement type 30 2. Specify that a material is sub-contracting material (special procurement type is 30), TCode MM01 Please note that R-B100 is a semi-finished product, it should have BOM. 3.Define valuation method for sub-contracting(using OKKN). Valuation method is defined in costing variant. Below is the configuration of costing variant PPC1 4. Use Tcode ME11 to define info record. Condition PB00. 5. Use CK11N to run the standard costing and review the result. View the pricing strategy 1) Change the layout to contain price strategy. It can be found that price strategy is 3. 2) View the configuration for costing variant PPC1, 3 stands for net quotation price. ? 23 可編輯修改- 1.請(qǐng)仔細(xì)閱讀文檔,確保文檔完整性,對(duì)于不預(yù)覽、不比對(duì)內(nèi)容而直接下載帶來的問題本站不予受理。
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