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R/3 System
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Release 4.6C
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February 2001
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Material number: 5004 3559
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7UDGHPDUNV n Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. n Microsoft®, WINDOWS®, NT®, EXCEL®, Word® and SQL Server® are registered trademarks of Microsoft Corporation. n IBM®, DB2®, OS/2®, DB2/6000®, Parallel Sysplex®, MVS/ESA®, RS/6000®, AIX®, S/390®, AS/400®, OS/390®, and OS/400® are registered trademarks of IBM Corporation. n ORACLE® is a registered trademark of ORACLE Corporation, California, USA. n INFORMIX®-OnLine for SAP and Informix® Dynamic ServerTM are registered trademarks of Informix Software Incorporated. n UNIX®, X/Open®, OSF/1®, and Motif® are registered trademarks of The Open Group. n HTML, DHTML, XML, XHTML are trademarks or registered trademarks of W3C®, World Wide Web Consortium, Laboratory for Computer Science NE43-358, Massachusetts Institute of Technology, 545 Technology Square, Cambridge, MA 02139. n JAVA® is a registered trademark of Sun Microsystems, Inc. , 901 San Antonio Road, Palo Alto, CA 94303 USA. n JAVASCRIPT® is a registered trademark of Sun Microsystems, Inc., used under license for technology invented and implemented by Netscape. n SAP, SAP Logo, mySAP.com, mySAP.com Marketplace, mySAP.com Workplace, mySAP.com Business Scenarios, mySAP.com Application Hosting, WebFlow, R/2, R/3, RIVA, ABAP™, SAP Business Workflow, SAP EarlyWatch, SAP ArchiveLink, BAPI, SAPPHIRE, Management Cockpit, SEM, are trademarks or registered trademarks of SAP AG in Germany and in several other countries all over the world. All other products mentioned are trademarks or registered trademarks of their respective companies. n Design: SAP Communications Media
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Cost Center Accounting
2 days Cost Center Accounting: Extended Functionality 3 days
2 days
Activity Based Costing
3 days Cost Object Controlling for Products 4 days
Product Cost Planning
5 days
Profitability Analysis
Profit Center Accounting
2 days
2 days Executive Information System (EIS) 1 Reporting SAP AG 1999
2 days
Overhead Orders
5 days
Cost Management and Controlling
3 days Cost Object Controlling for Sales Orders
Actual Costing / Material Ledger
3 days 2 days
Transfer Prices
2 days Executive Information System (EIS) - Setting up the System
1 day Executive Information System (EIS) 3 Business Planning
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%XVLQHVV6FHQDULR l Overhead group -> Overhead key é Base planning object, master record -> overhead key
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You can use the overhead key to specify whether the system finds one or various templates.
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([SODQDWLRQIDFLOLWLHV: When you execute a material cost estimate, you can display the system’s interpretation of the template "rules" for the material, together with the values with which the formulas were called or returned. When you are in the display mode, you can only go to one of the templates found.
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5HFRPPHQGDWLRQ: Follow the formula explanation exactly when you create the template. You thus ensure that allocation rules to be created by you are correctly converted into the template formula language.
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Costing levels are determined automatically by the system when you create a cost estimate.
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Assigning the materials to costing levels ensures that costing is performed in the proper order: first raw materials and purchased parts, then semifinished products, and finally the finished products.
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%20+HDGHU %20XVDJH Selection of BOMs Default costing relevancy of items
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The BOM header contains information that applies to all items in the BOM.
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The BOM status must be active for costing to enable the BOM to be read for a cost estimate. The above slide lists the fields in the BOM header that are relevant to costing.
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%20XVDJH: Examples for BOM usage: BOMs used exclusively for engineering or costing purposes.
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%20VWDWXV: If complex changes are made to a BOM, you can use the BOM status to control when the BOM is used, such as for a cost estimate.
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$UHDRIYDOLGLW\: A BOM can be defined as valid for only a limited range of lot sizes, such as 1 to 1,000 units. You can then create a different BOM for lot sizes exceeding 1,000 units. Therefore, only one BOM can be used for the defined costing lot size.
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$OWHUQDWLYH%20: Alternative BOMs can describe different product structures that create a product with the same properties. For example, one alternative uses sheet metal A, while the other alternative uses sheet metal B.
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é L = stock item, valuation in accordance with material valuation strategy or separate cost estimate é N = non-stock item (see next slide) é R = variable-size item, valuation in accordance with material valuation strategy or separate cost estimate
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)L[HGTXDQWLW\LQGLFDWRU: This indicates whether the quantity entered is dependent on the lot size. It applies mainly to unavoidable material loss at the start of the production process.
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3ODQQHGVFUDS: This topic is covered in detail in the unit )XUWKHU9DOXDWLRQ0HWKRGV.
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5HOHYDQF\WRFRVWLQJLQGLFDWRU: If this indicator is not selected, the system ignores the BOM item in the material cost estimate. For standard cost estimates, modified standard cost estimates, and current cost estimates, the only decision to be made is whether or not the item will be costed ("X" or " "). For inventory costing, a UHOHYDQF\WRFRVWLQJ indicator can be entered here that has a devaluation factor in Customizing. This enables you to devaluate BOM items (such as packaging materials) on a flat-rate basis for inventory or commercial purposes. The settings in the BOM usage and BOM item categories allow you to specify whether this field contains a default value and whether this value can be changed when the BOM is maintained.
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%XONPDWHULDO: Bulk material is usually posted as consumption at production cost centers as soon as it is procured, so it is not included in the cost estimate in the standard system. A user exit is available for costing bulk materials.
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Nonstock materials are materials that are not kept in inventory. They are always procured externally and assigned directly to the order.
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Nonstock materials have either no material master, or are maintained with a nonstock material master for the entry tool. é For nonstock materials without a material master, data that is relevant to costing (such as prices) is entered directly in the BOM item (purchasing data). é For nonstock materials with a material master, no prices can be maintained and the materials are valuated in accordance with the strategy specified in the costing variant. The price shown in the BOM does not have to be the same as the price in the cost estimate selected in accordance with the valuation strategy.
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Production costs are determined through the routing, the work centers at which the operations are performed, the cost centers and the relevant activity types.
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A routing consists of one or more operations.
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Each operation contains information on the work center, production resources and tools, material assignments, operation texts, and standard values (how long, how much).
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For repetitive manufacturing and process manufacturing, rate routings and recipes can be used.
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Work centers are used in plans (routings, networks, inspection plans, maintenance task lists, and rough-cut planning profiles).
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0DFKLQHJURXS and FDSDFLW\SODQQHUJURXS are synonyms for ZRUNFHQWHU.
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Work centers are defined with reference to a plant.
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Work centers are assigned to cost centers.
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The process industry uses a PDVWHUUHFLSH instead of a routing.
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The SURGXFWLRQYHUVLRQ in the material master defines a fixed and unique link between an alternative of the recipe group and an alternative of a multiple BOM.
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You can include the master recipe in Customizing for the quantity structure control, in order to access the recipe in the cost estimate. However, this can be overridden for materials in the material master or for costing in the request screen of costing.
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Valuation rules, purpose of costing, costing version
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The lot size is proposed from the material master. You have the option of entering the quantity structure directly
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SAP AG 1999
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Prerequisite: Material master with costing view (accounting view also recommended)
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When you create a cost estimate with a quantity structure, you enter the costing variant, the material and the plant. é The dates are proposed from the costing variant and determine the following: é The validity period of the cost estimate (costing date from/to) é The determination of the quantity structure (quantity structure date) é The valuation date for the materials and activities (valuation date). é The system determines and values the quantity structure automatically. é The cost estimate is not updated in the database until it is saved.
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You can save the layout settings for individual users. To do this, choose 6DYHVHWWLQJV. The detail reports are called with the initial variant.
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Error log: There are two options for analyzing the error messages of a cost estimate: é Overall log: Contains the complete list of messages for all the materials costed. The error log contains display variants that enable you to carry out summarized analysis of the error(s). é If you double click on the material in the header of a cost estimate or in the status display, the messages are displayed.
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You can analyze the costing results with standard reports and display variants.
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You can use different cost component views for the costing results (such as the cost of goods manufactured or the cost of goods sold).
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Recommendation: é Define your own display variants and initial variant. é Use the navigational options to access reports. é Navigate via the multilevel BOM to the reports and error logs.
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The explanation facilities enable the cost planner to do the following: é Quickly access data and information in the costing environment. é Remain in the cost estimate or the analysis thereof while accessing the above data.
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You can access the explanation facilities in various ways. The facilities available depend on the object to be costed.
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You can access the facilities by choosing the ,QIR icon in the cost estimate header.
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You can branch from the itemization, costed multilevel BOM and unit cost estimate list screen to the master data of the selected object(s).
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You also have the option of double-clicking to, for example, the costing variant in Customizing (in material costing).
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3ODQQHGSULFHVDQG. These can be used for raw materials and purchased parts, and to valuate the materials in the cost estimate.
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7D[EDVHGDQGFRPPHUFLDOSULFHV.These prices are entered for purchased parts in inventory costing for values such as the determination of lowest value. An inventory cost estimate can use these prices for valuation, and then update the costing results for finished and semifinished products in these fields.
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3ULFHFRQWURO. Indicator that controls which price is used to valuate the inventory of a material. The following options are available: é Standard price é Moving average price
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A standard cost estimate can be used to update the standard price.
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You can branch from the accounting and costing views to the results of standard cost estimates. These results update the standard price.
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You can analyze the different cost estimates and write the results to price fields in the material master depending on the purpose of costing.
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The costing type determines which, if any, price field in the material master can be updated with the results of the cost estimate.
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You can update the following: é The result of the standard cost estimate as the standard price. é The results of the modified standard cost estimate or the current cost estimate as planned prices 1, 2 and 3. é The results of the inventory cost estimate as commercial prices 1, 2 and 3 or tax-based prices 1, 2 and 3.
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In the valuation strategy, you can refer to different prices in the material master so that you can use these prices in other cost estimates.
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The standard price is updated in the material master in two steps: é Marking a standard cost estimate é Releasing a standard cost estimate.
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Price control plays a crucial role in PDWHULDOYDOXDWLRQ. When the price control indicator is set to 6, the inventory is valuated at standard price. In addition, goods movements are valuated directly in the R/3 System using a price selected in accordance with the price control indicator.
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If the standard price was updated by a standard cost estimate, it can be used in &RVW2EMHFW &RQWUROOLQJ. The system can use the itemization of standard cost estimates to determine the target costs for manufacturing orders. The difference between target cost and actual cost can be analyzed at the level of variance categories, such as quantity or price variances. The saved itemization provides the basis for the variance calculation.
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In 3URILWDELOLW\$QDO\VLV, you can use standard cost estimates (or other material cost estimates) to compare the revenues of the billed quantity with the cost component split of the product.
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A standard price is also required in the Material Ledger to determine the actual price.
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SAP AG 1999
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([HFXWHPDWHULDOFRVWHVWLPDWH: Use a costing variant that is applicable to a standard cost estimate (costing type). Example: In December 2000, you create a new standard cost estimate for January 2001 (that is, a validity date of 01.01.2001 valid until 12.31.9999).
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$FFXUDF\RIFRVWLQJUHVXOWV The system can notify the user of possible errors via the technical status. Content errors, such as incorrect prices or quantites, cannot be detected by the system. 5HFRPPHQGDWLRQ: In the Product Cost Planning reporting, use object lists which can be compared with material master prices and set the inspection severity in accordance with your requirements.
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8SGDWHDOORZHG: You must grant an allowance once for the business period. This is carried out for the company code, valuation variant, and costing version. Ensure that the valuation variant is also used in your costing variant.
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0DUNLQJ: Once the above steps have been carried out, the material cost estimate can be marked. The future planned price is updated in the material master and linked to the standard cost estimate. You can mark the cost estimate in December for January.
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5HOHDVH: You can only release cost estimates once. It can also only be carried out in a period corresponding to the YDOLGIURP date.
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6-35
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6LWXDWLRQ: The "old" standard cost estimate has already been released and has set a current planned price of 10. The material master is subject to 6 price control and the inventory is valuated with 10 * 10 = 100.
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0DUNLQJ: The future planned price of 15 is set in the material master and a link to the "new" standard cost estimate established. 1Rrevaluation takes place.
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5HOHDVH: Release converts the future standard price of 15 to the current standard price. The previous current standard price of 10 is now shown as the previous planned price and is linked to the "old" standard cost estimate.
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5HYDOXDWLRQ: If the material has inventory, the inventory is revalued. In this example, the inventory value is increased by 50 and a profit posting "Profit from revaluation" of 50 is displayed. The valuation class (and its account determination) in the material master control how the system finds the balance sheet accounts and profit and loss accounts.
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6-36
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3ULFHFKDQJHZLWKRXWDIIHFWLQJWKHUHOHDVHGVWDQGDUGFRVWHVWLPDWH é You change the 6 price with price change transaction MR21.
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6-37
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If you create more than one cost estimate for the same material, several business questions arise, such as: é What is the proportion of costs attributable to technical and organizational improvements? Example: Use of current quantity structure and valuation at historical prices. Subsequent comparison with standard cost estimate. é What is the influence of changed raw material prices and potential wage increases? Example: Use of historical quantity structure and valuation with current or future prices. Subsequent comparison with standard cost estimate. é How are the current costs broken down? Example: Current quantity structure with current prices. é "What if" analyses. Example: Maintaining and valuating make-or-buy acceptances, prices, quantities and structures under a separate version.
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When a material cost estimate is executed, the system first determines the procurement alternatives from the quantity structure type and then costs them individually, generating a cost component split and itemization for each alternative. The costing lot size is taken from the procurement alternative.
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The system then creates a mixed cost estimate for the material using the mixing ratios.
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The costed multilevel BOM displays one row of data for each procurement alternative. The quantities are shown as a proportion of the costed mixing ratio.
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You can branch from here to the detail reports.
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'LVSOD\FRVWHVWLPDWH: An indicator in the cost estimate shows that it is a mixed cost estimate or that a costed procurement alternative is being displayed. The explanation facilities provide speedy access to the relevant data of the mixed cost estimate.
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,QIRUPDWLRQ6\VWHP: In the object list, multilevel BOM and itemization reports, you can include the mixed costing or procurement alternativecharacteristics in your personal display variants. If you call directly a detail report for the material cost estimate, by choosing ([WUDV you can access a particular procurement alternative.
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Recommendation: To analyze individual cost estimates for the procurement alternatives, navigate via object lists or the costed multilevel BOM.
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Essentially, special procurement describes how a material is procured. This is defined in the special procurement key. The special procurement key enables you to control a material for precisely the type of procurement selected.
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The VSHFLDOSURFXUHPHQWNH\ can be entered in the material master record in the MRP view and/or in the Costing view. The entry in the Costing view takes priority in the cost estimate. If there is no entry in the Costing view, the setting in the MRP view is used. Otherwise, the system proceeds as usual.
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([DPSOH: You have one sales plant and one production plant. The cost estimate of the production plant is to be used for the sales plant. In the material master records to be costed in the sales plant, set a special procurement key that, for example, refers to the production plant through the stock transfer. When materials are transferred from one plant to another, the system can react in the following ways: é It can transfer the cost estimate from the supplying plant é It can explode and cost the quantity structure (cross-plant) é If the plants belong to different company codes and cross-company costing has not been allowed, it can simply calculate a material master price.
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9-13
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SAP AG 1999
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If there is no special procurement planned for a material and no valid BOM is found, the system creates a raw material cost estimate. It uses the material price in accordance with the valuation variant and includes it in the cost component split.
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You can ensure that the routing data is included by selecting special procurement key ,QKRXVH SURGXFWLRQ for the material.
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If a product with the special procurement type ([WHUQDOSURFXUHPHQW is costed, the quantity structure will be ignored. That is, valuation is carried out in accordance with the material valuation strategy, despite the valid BOM and routing.
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Rather than being assembled into their header material, phantom assemblies are exploded in requirements planning and installed directly in the higher-level assembly. They are essentially logical groupings of components that facilitate planning and maintenance of BOMs.
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Example: é The cost estimate for material A shows the material costs of the individual components of the phantom assembly, rather than the material costs for the phantom assembly itself. é You can maintain phantom assemblies by entering the relevant special procurement key in the MRP screen of the assembly. é C is only manufactured in exceptional cases as a replacement part.
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SAP AG 1999
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([DPSOH6XEFRQWUDFWLQJ: Bottlenecks are always occurring in the turnery section of your pump manufacturing plant. Because of this, you have agreed with a subcontractor who has the necessary technical capabilities that he/she will produce shaft 100-300 for $100 per piece. You provide blank 100-310 for the subcontractor, since you have to comply with a strict quality control for the raw material.
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([DPSOH([WHUQDO3URFHVVLQJ: In metal production, particularly turning and drilling, the materials have to be degreased before further work can be carried out on them. The degreasing of shaft 100300 after the "turning" operation is allocated to the external processor. The reasons for this are commercial and environmental.
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9-17
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In addition to in-house production and external procurement, materials can also be processed by a subcontractor. This type of processing is controlled by a special procurement key in the material master of the assembly.
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A purchase requisition is generated for such an assembly in the order. Purchasing uses the purchase requisition to create a subcontract order to the vendor. The purchase order specifies which components of the assembly are sent to the vendor. The BOM components have no material provision indicator.
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A goods receipt is entered for the product produced by the vendor.
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The costs for the assembly are calculated in the material cost estimate using: é The price agreed with the subcontractor é The material costs of the components delivered to the subcontractor.
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You can assign separate operations to an external supplier for processing.
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When an operation is processed externally, the data that is relevant to costing is maintained directly in the operation. You can use purchasing info records to maintain the data.
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You use the valuation variant in Customizing to specify whether costing uses the price in the operation or one of the prices in the associated purchasing info record.
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Products with multiple variants are represented by configurable materials.
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A configured material is assigned to one or more classes, for which SAP’s classification system is used. A class can contain characteristics that, in turn, have a range of characteristic values. You can describe the attributes of a configurable product by means of user-definable characteristics and characteristic values. The material is configured from the selection of characteristics and values.
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Using object dependencies, the system connects the selected characteristic values to the components required to produce the variant. The necessary BOM can be created from the entries for the PC equipment. é You can also insert object dependencies that allow the selection of valid combinations of characteristics only. In this way, you can display the dependencies between characteristics and characteristic values.
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Instead of creating a separate BOM for each product characteristic, the components are all entered into a VXSHU%20. The super BOM contains components that occur in all product characteristics and others that depend on the particular attribute. The conditions under which components can be selected are defined by object dependencies.
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To manufacture different variants of the configurable product, a super routing is required. As with the BOM, operations that can be selected here are selected through a concrete characteristic value (such as Engine 1600).
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You can cost and save each characteristic of the configurable material by creating your own configured materials that specify the configurable product. In the configured product, the configuration is entered with which the super BOM and task list are exploded.
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Consequently, you can cost standard configurations of the PC, for example.
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You can use the ALE functions in Product Cost Planning to distribute the cost component split as follows: é To transfer the costing results to other systems for further costing purposes (see Further Costing in Other Systems). é To Profitability Analysis and Sales and Distribution, if they are used in a separate system (see Distribution to Profitability Analysis). é In group costing, to send information on the product costs of separate production planning systems to a central controlling system (see Group Costing in Distributed Systems).
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It is a prerequisite of this configuration that all systems use the same controlling area.
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SAP AG 1999
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Material A is costed in plant 1 (system 1). The resultant cost component split is distributed by ALE to system 2 and used for the costing of material E. There is a mirror plant 1’ for this in system 2.
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When you cost material E in plant 2 (system 2), you can access the cost component split for material A in plant 1’ by means of a special procurement key. This enables you to roll up the costs for material A.
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The system fills the data in IDocs and transfers it to the target system specified. If you do not enter a target system, the system sends the selected cost estimates to all the receiving systems defined in the distribution model.
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SAP AG 1999
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Material A is costed in plant 1 (system 1). The resultant cost component split is distributed by ALE to system 2 (mirror plant 1’) and other systems, if applicable. Here, you can use the cost component split in Profitability Analysis and Sales and Distribution for analysis purposes, or when creating billing documents to determine the price for sales orders. The material must be recosted in the receiving system; the special procurement key is used to access the cost component split for material A in the mirror plant 1’.
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For more information about the analysis and further use of the costing results in Profitability Analysis and Sales and Distribution, see the SAP Library under the following sections: é Components for Profitability and Sales Accounting - Valuation - Valuation Using Material Costing.
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SAP AG 1999
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First, cost estimates are created for the materials produced in every plant and system, independently of each other. If a group cost estimate is to be created in a central system, you must send the cost component split from each local plant to the central system. You can use the ALE functions for this.
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If a plant now uses a material from another plant, the price paid by the first plant to the supplying plant for the material may be a transfer price. However, a group cost estimate should only reflect the costs incurred within the group and should not contain such transfer prices.
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You can achieve this by distributing only the value added portions from the local systems to the central system. Your next step, therefore, is to determine the value added for the materials in the local system to be sent to the central system. The value added portions are transferred by the system in the form of an additive cost component split.
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You can send the additive cost component split by ALE to the central controlling system, where you can execute a group cost estimate without any transfer prices. A prerequisite for this is that the material master records and BOMs must have been distributed and must exist in the target system.
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The archiving tool enables you to compress existing cost estimates in order to carry out optical archiving on a mass data object.
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When archiving, the online cost estimates from which the archived data was created are not deleted. They are usually deleted in a second step (5HRUJDQL]DWLRQ).
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Reorganization enables you to delete those cost estimates from the database that you have specified in the selection variant.
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Important: No archiving is carried out in this step.
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This section describes when currencies are translated and how. It shows the most important scenarios for the potential combinations.
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1RWH: If you want to calculate variances in Cost Object Controlling, you have to save a material cost estimate with an itemization and activate the cost component split in the controlling area currency.
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You make the settings for this in Customizing for Product Cost Planning.
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If the currency of a cost estimate has to be translated, the system uses the following search strategy to determine the exchange rate type: é Has a specific exchange rate type been entered in the costing version? é Has an exchange rate type been entered in the CO version that is dependent on the fiscal year? é Otherwise, the system uses type 0.
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The exhange rates are maintained in the exchange rate type. The system searches for exchange rates for the valuation date.
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If you use the Material Ledger component, you can carry prices in the material master in up to three currencies.
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There is no currency translation if the valuation strategy in the cost estimate is as follows: é A material price is found that is also carried in the Material Ledger. é The system ascertains whether the prices in the Material Ledger and in the company code/controlling area currency use the same currency types.
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If the above strategy does not apply, the system translates in accordance with the strategy previously described.
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Cost center and business process planning is usually carried out in the controlling area currency only.
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As a rule, therefore, prices and cost component splits are created in the controlling area currency only. When you valuate an activity type or business process, the strategy described previously thus applies.
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If cost center planning has been carried out in a currency that is different to that of the controlling area, and this currency is the same as the company code currency, translation does not take place. The system uses the prices that exist in both currencies. These prices reflect the (historical) exchange rate that was valid when planning was carried out.
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If direct prices are specified in the BOM or routing, they are translated using the translation strategy described previously.
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An itemization is created in the company code currency and in the controlling area currency.
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Overhead is applied automatically to each itemization using the same costing sheet. That is, translation does not transfer the overhead costs into each other.
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SAP AG 1999
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If you require split valuation for a material: é You allow split valuation in the material master. é You define your own valuation types. é You maintain the accounting data for in-house stock types in the material master.
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In many cases, the prices for each valuation type are required to be set by material cost estimates.
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This is not usually possible, because material cost estimates are executed on the material/plant level. Therefore, the standard price can only be updated at this level. However, from a valuation point of view this is not important, since the quantities and prices are carried in valuation types.
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