AC530 - management accounting
March 21, 2017 | Author: rnitingupta | Category: N/A
Short Description
AC530 - management accounting...
Description
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R/3 System
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Release 4.6C
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August 2001
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Collection 31
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Material Number 5004 3575
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Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors.
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Microsoft®, WINDOWS®, NT®, EXCEL®, Word®, PowerPoint® and SQL Server® are registered trademarks of Microsoft Corporation.
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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.
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ORACLE® is a registered trademark of ORACLE Corporation.
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INFORMIX®-OnLine for SAP and INFORMIX® Dynamic ServerTM are registered trademarks of Informix Software Incorporated.
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HTML, DHTML, XML, XHTML are trademarks or registered trademarks of W3C®, World Wide Web Consortium, Massachusetts Institute of Technology.
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JAVA® is a registered trademark of Sun Microsystems, Inc.
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JAVASCRIPT® is a registered trademark of Sun Microsystems, Inc., used under license for technology invented and implemented by Netscape.
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SAP, SAP Logo, R/2, RIVA, R/3, ABAP, SAP ArchiveLink, SAP Business Workflow, WebFlow, SAP EarlyWatch, BAPI, SAPPHIRE, Management Cockpit, mySAP.com Logo and mySAP.com 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.
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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 2001
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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Participants: Members of the project team SAP consultants Partners Length: 3 days
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The course materials areQRW designed for DVHOIVWXG\SURJUDP. They are RQO\FRPSOHWHZKHQ VXSSOHPHQWHGE\WKHLQVWUXFWRUµVH[SODQDWLRQV. In your materials, you have room to note down this additional information.
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It is possible, that there is not enough time in the course to perform all of the exercises. The exercises consist of additional examples to those covered in this course. Participants can also use these exercises after the course to consolidate what they have learned.
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7UDQVDFWLRQEDVHGPDWHULDOSULFHGHWHUPLQDWLRQ(control 2) corresponds to the functionality without the material ledger, with the advantage that you can use PXOWLSOH (up to three) currencies or valuations.
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Price control 2 allows you to set the price control to VWDQGDUGSULFH or PRYLQJDYHUDJHSULFH.
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If a material has price control 2, it cannot be included in actual costing. This means that a SHULRGLF XQLWSULFH will QRW be calculated for these materials. In the same way, no actual cost component split will be generated.
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The advantages and disadvantages of the standard price and moving average price have already been explained in the "Fundamentals of Material Valuation" unit.
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For materials with SULFHGHWHUPLQDWLRQFRQWURO (recommended for actual costing), all valuationrelevant transactions are alwaysILUVW valuated with the standard price.
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During a period, the Material Ledger collects data for all activities that relate to the valuation of materials. The preliminary valuation price (standard price) PXVWUHPDLQFRQVWDQWGXULQJDSHULRG It can no longer be changed as soon as data in this period has been entered into the material ledger.
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In the above example, the preliminary valuation price for the material is 100 MXN for Period 1, and 110 MXN for Period 2.
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In addition to this, the differences between the preliminary valuation price and the actual price are recorded, SHUPDWHULDO for each posted activity. You can see the differences that were recorded during the period as soon as they are entered.
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In the above example, all activities in Period 1 were recorded with a preliminary valuation price of 100 MXN per unit. During the period, various price differences were entered forming a cumulative difference of 500 MXN for all receipts. This difference could be the result of higher procurement prices being collected than originally planned for the period.
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Materials with price control 3 can be included in DFWXDOFRVWLQJ and the calculation of the DFWXDO FRVWFRPSRQHQWVSOLW.
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In the material ledger display "Material Price determination", you can see all valuation-relevant transactions for a material.
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In addition to branching between the various YDOXHUHFRUGV you can also look at the data for YDULRXVSHULRGV
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The screen contains general data for the material and a price determination display that shows the various quantities and values of recorded transactions in the columns and a listing of the business transactions grouped into various FDWHJRULHVin the lines
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This display gives you an overview of the YDOXHDGGHGUHOHYDQWGDWD for each material, period and value record, one which you could not receive without the use of the material ledger.
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The line display of the material ledger data groups various business transactions into categories.
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The information for the category %HJLQQLQJLQYHQWRU\is transferred from the previous period. Postings from the previous period are also displayed.
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In the second category, all UHFHLSWVsuch as goods receipts or invoice receipts for this period are displayed
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The optional category 2WKHUUHFHLSWVFRQVXPSWLRQcan be used to separately display specific goods receipts or goods issues that should be included in the calculation of the periodic unit price.
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The FXPXODWLYHLQYHQWRU\(statistical) is the total of the beginning inventory and the collected receipts. This is used during period-end closing to distribute price differences proportionally to the remaining inventory and consumption.
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All goods issues are displayed in the category &RQVXPSWLRQ Goods issues are always valuated with the preliminary valuation price.
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The values of the category (QGLQJLQYHQWRU\are calculated by subtracting the values of consumption from the values of the cumulative inventory. The values of the ending inventory are transferred into the category %HJLQQLQJLQYHQWRU\of the next period through the period closing program.
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The columns of the material ledger display are explained in the above example. The following transactions were entered for a material that was valuated with a standard price of 5 MXN:
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Because there was QREHJLQQLQJLQYHQWRU\in the period, there is also no quantity and no valuation data in this line.
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One or more postings appear under the category 5HFHLSWVthat were preliminarily valuated in realtime with the standard price. The result of a preliminary valuation of the receipts for 500 units is 0;1 (500 units * 5 MXN).
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However, the actual costs for the receipts was 3000 MXN, so a price difference of 500 MXN has been recorded. An exchange rate difference (through exchange rate fluctuations) has not appeared in the valuation view.
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In the 3ULFHcolumn, a statistically calculated actual price is displayed for the first 4 (price-forming) categories that contain receipts or stocks with quantity entries. This is provided (at first) for informational purposes and is not updated by the system. In the 3ULFHcolumn, you can see that an average price of 0;1 ((2500 MXN + 500 MXN) / 500 units) has been incurred for the category 5HFHLSWV. In the &XPXODWLYHLQYHQWRU\column you can see that the average procurement price taking into account the beginning inventory equals 5.50 MXN.
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These price differences are not assigned to consumption and ending inventory (at first). For this reason, the ending inventory is valuated with the preliminary price of 5 MXN.
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You can go to the views displayed above from the material ledger display of the price determination structure:
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You can go to the DFFRXQWLQJYLHZRIWKHPDWHULDOPDVWHU
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You can display an existing VWDQGDUGFRVWHVWLPDWH
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You can go to the material ledger document and, using variable display variants (ABAP List Viewer), branch to: é +HDGHULQIRUPDWLRQfor the material ledger document
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In addition, you can look at the business transactions in the GLIIHUHQWYDOXHUHFRUGV and branch to subsequent or previousSHULRGV
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You can analyse the results of an actual cost component split per material from the menu in the Material Ledger. In addition to this, you can transfer the results of the actual cost component split to CO-PA in the same way as you can for a cost component split for planned costs.
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You can analyse the results of the cost component split according to different criteria in the Material Ledger display. For example, you can view the fixed or variable Dazu können Sie beispielsweise in fixe oder variable parts of the cost component split, or analyse the differences per material movement, between an actual cost component split and a cost component split for planned costs.
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The settings for cost components splits can be used for both actual and standard cost estimates. Material cost estimates are created in 3URGXFW&RVW3ODQQLQJ&23&3&3 You can display cost components in the standard cost estimate, analyse them using the information system and transfer them to 3URILWDELOLW\$QDO\VLV&23$
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The cost component is arranged according to the results of the cost estimate, for example raw materials, material overheads, services, set up costs, machine costs, personnel costs, production costs and other costs.
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If you have activated DFWXDOFRVWLQJ in the Material Ledger you can activate a actual cost component split per valuation area. If you have defined several variants for the cost estimate, whereby you update the standard price, you must have allowed marking of standard cost estimates. The component structure for actual cost component splits is generated using the selected costing variant. If you want to start using the Material Ledger, set the „activate actual costing“ indicator in this step.
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If you are already using the Material Ledger and you want to VWDUWXVLQJDFWXDOFRVWFRPSRQHQW VSOLWV, set the „activate actual cost component split“ indicator in this step. You must then execute report 0/&&6B67$5783, which will create the data needed for the actual cost component split.
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If you are already using actual cost components splits and change from SULFHFRQWURO 2 to 3, all existing cost component split data will be GHOHWHG
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&RVWFRPSRQHQWVSOLWV provide a structure that arrangs costs of an activity type, a process or a material according to cost components. In particular, a cost component split allows you to see the value added by each manufacturing level during production.
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Cost component splits can either be a cost component split for cost of goods sold, or a primary cost component split (with transfer of original split costs from the cost center activity prices).
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In order to be able to generate the cost component split, individual cost elements must be assigned to the various cost components.
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*RRGVLVVXHVduring a period are always valuated with the SUHOLPLQDU\YDOXDWLRQSULFHregardless of the prices with which the receipts were valuated.
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When using the Material Ledger, you must use /RJLVWLFV,QYRLFH9HULILFDWLRQ. The "old" invoice verification does not work here.
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Logistics invoice verification was developed, because some requirements of invoice verification (i.e. MM and FI on separate systems) are not realizable with conventional invoice verification for technical reasons.
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New functions are only available in logistics invoice verification, including multiple selection, manual invoice reduction, total-based invoice reduction, background processing, invoices with instalment conditions and cross company code invoice verification. Logistics invoice verification will replace the conventionainvoice verification at some point in the future.
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Price differences stored in the Material Ledger can occur in the cases mentioned above.
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In order to enter exchange rate differences, you must DFWLYDWHWKHHQWU\IRUH[FKDQJHUDWH GLIIHUHQFHVin Customizing for Materials Management / Invoice Verification.
When the treatment of exchange rate differences is activated, the H[FKDQJHUDWHYDOLGDWWKHWLPH WKHLQYRLFHLVSRVWHG is compared with one of the following: é the exchange rate valid at theWLPHRIWKHJRRGVUHFHLSW
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The central element in the value chain is the SURFXUHPHQWSURFHVV Procurement processes are used in Product Cost Controlling to determine and show procurement costs. Procurement processes characterize the procurement transaction for a material or possibly for multiple materials. The system uses process categories to differentiate between the different types of procurement. Procurement processes deal with both internal and external procurement. Examples of procurement processes are sub contracting, in-house production, stock transfers or orders.
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3URFHVVFDWHJRULHVdifferentiate between theGLIIHUHQWW\SHVRISURFXUHPHQWRUFRQVXPSWLRQRI PDWHULDOV There are, for example, the process categories 3URGXFWLRQRU3XUFKDVH2UGHU The different types of procurement and consumption are handled by the system in different ways; in other words, different data is updated. The system uses this data to derive characteristics that can be used for the creation of procurement processes, procurement alternatives and consumption alternatives.
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Upon JRRGVPRYHPHQWVWhe system determines theSURFHVVFDWHJRU\DXWRPDWLFDOO\GHSHQGLQJRQ WKHPRYHPHQWW\SH Depending on the process category, there is a single-level or multilevel procurement process. For example, 3XUFKDVH2UGHUis a single-level procurement and3URGXFWLRQis a multilevel procurement.
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A SURFXUHPHQWDOWHUQDWLYH presents the different options for procuring a material. Procurement alternatives are situated hierarchically above process categories. A single procurement process can produce multiple materials (such as with joint production), while the procurement alternative represents the production of just one material.
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The procurement process for the process category 3URGXFWLRQ is called production process. If the PDWHULDOOHGJHU is active with multilevel actual costing, every production order is assigned to a production process. If a goods receipt from an order is posted to a material, that JRRGVUHFHLSW is then assigned to the DVVRFLDWHGSURFXUHPHQWDOWHUQDWLYH.
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You can choose the OHYHORIGHWDLO used to create the procurement alternative by defining the &RQWUROOLQJOHYHO. Through the Controlling level, you specify for each material which of these characteristics is used for the creation of procurement alternatives or processes.
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In the material ledger, the detailed UHSRUWLQJRIWKHTXDQWLW\VWUXFWXUHis not just used for the periodic rollup of costs. Rather, you can breakdown and evaluate the information in real-time, structured according to individual aspects, in the material ledger display.
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With the material ledger, the SURFHVVFDWHJRU\IRUJRRGVPRYHPHQWVLVGHWHUPLQHGDXWRPDWLFDOO\ GHSHQGLQJRQWKHPRYHPHQWW\SH
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When working with a GHWDLOHG&RQWUROOLQJOHYHOevery goods movement isDXWRPDWLFDOO\DVVLJQHG WRDSURFXUHPHQWDOWHUQDWLYH In the example above, the &RQWUROOLQJOHYHO3XUFKDVLQJ 2UJDQL]DWLRQ9HQGRUhas been selected for the process category Purchase Order. For this reason, a goods receipt is automatically assigned to the related procurement alternative (in this example: Vendor B).
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The procurement alternatives are, as shown in the slide, hierarchically arranged under the process categories.
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For materials with price control S, the JRRGVUHFHLSWin the warehouse takes place at the VWDQGDUG SULFHat completion of production. Generally, this results from a standard cost estimate that was released. The cost object is credited with the quantity delivered to the warehouse multiplied by the standard price. When the goods are received, the system automatically debits the inventory account and credits the inventory change account in Financial Accounting.
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The value of the total variance is posted to a SULFHGLIIHUHQFHDFFRXQWin Financial Accounting duringVHWWOHPHQW Furthermore, the value of the total variance is updated in the material ledger. At the same time the DFWXDOFRVWFRPSRQHQWVSOLW is determined from the cost elements for the settlement and registered in the material ledger.
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You can settle the variance categories to FRVWLQJEDVHG3URILWDELOLW\$QDO\VLV&23$ Only the variances calculated with target cost version 0 are relevant for settlement to Profitabiliy Analysis. You settle to costing-based Profitability Analysis by variance categories and cost element groups. You control the variance categories through the value fields in Profitability Analysis.
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All DFWXDOSRVWLQJVin the system that are related to aSURGXFWFRVWFROOHFWRU immediately debit the product cost collector. Logistical functions, such as goods issue postings and confirmations continue to be carried out with reference to manufacturing orders (or in repetitive manufacturing: production versions). The resulting costs are updated on the product cost collector. You can carry out goods issues, confirmations and goods receipts independently of each other. However, you can also ascertain that activity allocations and goods issues and/or goods receipts are automatically carried out during confirmations. You make the necessary settings for this in Logistics. You can confirm order headers or individual operations. When calculating work in process in Product Cost by Period, it is best to perform confirmations at the level of operations.
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The SHULRGHQGFORVLQJDFWLYLWLHVof Cost Object Controlling make the following possible: regular periodic reporting, revaluation of activities at actual activity prices, periodic allocation of overhead and process costs, as well as the calculation of work and process and the variances between target and actual costs.
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During the VHWWOHPHQWand transfer of the calculated data to other objects and application components,VLQJOHOHYHOSULFHGLIIHUHQFHVof the material are generated in the material ledger that contain the variances of the product cost collector, but not price variances of lower levels, such as those from the raw materials entered.
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Data is updated in CO-PA for accounting purposes at the same time that data is posted in Financial Accounting. This means, the system creates corresponding line items in CO-PA, at the same time that it creates the accounting documents for goods issue and billing, Note, that a line item will be created in CO-PA for each individual cost/revenue element. The number of received line items is identical to the number of items posted in FI. At this point, no line items are created for incoming orders, as these do not result in postings to FI.
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The values in account-based CO-PA are assigned to profitability segments and are saved in the cost/revenue element, specified in MM (for goods issues) or SD (billing documents). Note, that the data is only transferred to account-based CO-PA if the general ledger account in FI is defined as a cost or revenue element in CO. (for more information, see the notes for general posting logic in Controlling).
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A business transaction is usually ended in SD with a ELOOLQJGRFXPHQW. The Billing data is automatically transferred to FI, where the Revenue and receivables postings are made at the same time.
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When creating a ELOOLQJGRFXPHQW SD calculates all revenues, sales deductions and other values (e.g VWDQGDUGFRVWV) using the costing sheet, and stores these values inFRQGLWLRQW\SHV. These condition types are assigned to YDOXHILHOGVLQFRVWLQJEDVHG3URILWDELOLW\$QDO\VLV, so that the System can automatically transfer these values to CO-PA.
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The sales item is based on products from make-to-stock production. The production process delivers the finished goods, for example controlled by a production order, for sale to unrestricted-use VWRFN. In this case, theVDOHVRUGHULWHPLVQRWDFRVWREMHFW. If the sales order item is not a cost object, the UHYHQXHVIURPELOOLQJ are transferred directly to 3URILWDELOLW\ $QDO\VLV (CO-PA). Posting of costs of goods manufactured in CO-PA can be based on aFRVW HVWLPDWH, already created in Product Cost Planning. Possible variances can be transferred to COPA when the production order is settled.
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If the VDOHVRUGHULWHPLVDFRVWREMHFW, the cost of goods manufactured for the sales are only transferred to CO-PA at order settlement.
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If you have activated the material ledger, it is possible to revaluate the billing document or order settlement at SHULRGHQGFORVHXVLQJDFWXDOFRVWV. This option is discussed in the Unit "CO-PA Integration".
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The PDWHULDOXSGDWHVWUXFWXUHdetermines which transactions are entered in which category of the material ledger display. 6$3UHFRPPHQGVWKHXVHRIWKHVWDQGDUGXSGDWHVWUXFWXUH.
Optionally, you can define \RXURZQPDWHULDOXSGDWHVWUXFWXUH. The data for the goods movements is collected in different FDWHJRULHV of the material ledger according to the material update structure.
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Through your own naming rules, you can assign your FRQWUROOLQJOHYHOV to a process category in order to make further distinctions between specific transactions in the material ledger data than provided for in the standard system.
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If the SURFHVVFDWHJRU\ represents a UHFHLSWchoose the category 5HFHLSWV. The category 5HFHLSWV has an influence on the price However, ZLWKSURFHVVFDWHJRU\% (procurement), you can also choose the category 2WKHUUHFHLSWVFRQVXPSWLRQV in order to GLVWLQJXLVK between such UHFHLSWV in the material update structure.
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If the SURFHVVFDWHJRU\representsDFRQVXPSWLRQ, you can decide whether the consumption should have an influence on the price. The category 2WKHUUHFHLSWVFRQVXPSWLRQV has an influence on the price; the category &RQVXPSWLRQ doesn‘t. If you want to IXUWKHUGLVWLQJXLVK between process categories that represent a consumption, enter a PRYHPHQWW\SHJURXS for the material ledger. This only applies to consumptions that are single-level.
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SAP AG 2001
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You can assign your own Controlling levels to a process category using your own QDPHIRUPDWLRQ UXOHVThis allows you to differentiate between specific activities in the material ledger data, further than you could in the standard system.
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First you have to create your own controlling level. Then you create your self-defined name. You may have also created your own movement type groups to allow you to differentiate your name.
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Choose new entry and enter the process category. Enter B+ for process categories for procurement (receipts). For consumption process categories enter a process category that begins with V.
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Enter the controlling level and your own movement type group, as required.
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Save.
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To view the list of assignments, go to Customizing and choose "Assign Self-defined Names for Receipts/Consumption". From here you can display the assignment of name formation rules to process categories.
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5HFRPPHQGDWLRQ Use the VWDQGDUGQDPLQJVWUXFWXUH The definition of alternative structures enables you to manipulate the calculation of the periodic unit price, as you can differentiate between the way you include single-level consumption (for example cost center withdrawals).
© SAP AG
AC530
7-15
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