Post on 24-Dec-2015
description
transcript
EHP6 for SAP ERP 6.0
March 2012
English
Period-End Closing ”General” Plant (181)
SAP AGDietmar-Hopp-Allee 1669190 WalldorfGermany
Business Process Documentation
SAP Best Practices Period-End Closing “General” Plant (181): BPD
Copyright
© 2012 SAP AG. All rights reserved.
SAP, R/3, SAP NetWeaver, Duet, PartnerEdge, ByDesign, SAP BusinessObjects Explorer, StreamWork, SAP HANA, and other SAP products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP AG in Germany and other countries.
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ContentsPeriod-End Closing ”General” Plant....................................................................................................5
1 Purpose........................................................................................................................................ 5
2 Prerequisites................................................................................................................................ 5
2.1 Master Data........................................................................................................................... 5
2.2 Preliminary Steps.................................................................................................................. 5
2.3 Roles..................................................................................................................................... 5
3 Process Overview Table...............................................................................................................8
4 Process Steps............................................................................................................................ 11
4.1 Run Assessment Cycle for Quality Costs............................................................................11
4.2 Record Purchase-Order Related AP Transactions..............................................................12
4.3 Release Blocked Invoices...................................................................................................13
4.4 Ensure Closing Operations in Sales and Distribution Are Complete for Inventory Movements.................................................................................................................................... 13
4.5 Ensuring Goods Movements are Complete.........................................................................14
4.6 Ensure Production Transactions Are Complete...................................................................15
4.7 Open New MM Period.........................................................................................................16
4.8 Actual Overheads Calculation Production Order.................................................................17
4.9 Period-End Closing With Partially Delivered Production Orders..........................................18
4.10 Calculation of Work In Progress (WIP)............................................................................20
4.11 Review WIP Calculations.................................................................................................21
4.12 Production and Process Order Variance Calculation.......................................................22
4.13 Product Cost Collector Variance Calculation...................................................................23
4.14 Settle Variances...............................................................................................................24
4.15 Data Collection for Summarization Hierarchy..................................................................26
4.16 Analyzing Variances........................................................................................................27
4.17 Close Completed Production Orders...............................................................................29
4.18 Production Order Information System..............................................................................29
4.19 Performing Actual Assessment to CO-PA........................................................................31
4.20 Run Profitability Report....................................................................................................32
5 Appendix.................................................................................................................................... 35
5.1 Reversal of Process Steps..................................................................................................35
5.2 Used Forms......................................................................................................................... 38
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Period-End Closing ”General” Plant
1 PurposeThe Plant/Central closing process is done to make sure that all financial postings are made to represent the plants activity for the period. Daily activity in the plant is posting various financial documents into the general ledger and cost-controlling module. This process makes sure that all activity in the plant is shown correctly, and that no financial postings are missing. Some data (total stock value, total stock, valuation class, price control indicator, and price unit) are managed by period. For these values, and goods movements, to be posted to the correct period, the period must be set whenever a new period starts. Management reporting must receive plant information with reference to variances, WIP, and scrap to allow for the correct reporting of these figures. The production/process orders that are no longer active must be flagged as closed so that future postings will not be allowed. This process ends by flowing into the Central Closing process that finishes the financial reporting of the company.
This BPD covers the period end closing for product cost controlling by period and product cost controlling by order. The procedures for Product Cost by Order are the same regardless of whether a manufacturer uses process orders or production orders. When differences occur, a special note
provides clarification.
2 Prerequisites
2.1 Master DataYou have entered the master data required to go through the procedures of this scenario, especially allocation cycles, and new actual overhead percentages (if necessary).
2.2 Preliminary StepsTo run through this scenario, the following business conditions must be fulfilled:
o purchase order invoices must be posted
o blocked purchase order invoices must be released
o all goods shipped in previous periods have been posted
o all goods movements have been posted
o all production confirmations have been posted.
2.3 Roles
UseThe following roles must have already been installed to test this scenario in the SAP NetWeaver Business Client (NWBC). The roles in this Business Process Documentation must be assigned to the user or users testing this scenario. You only need these roles if you are using the NWBC interface. You do not need these roles if you are using the standard SAP GUI.
Prerequisites
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The business roles have been assigned to the user who is testing this scenario.
Business role Technical name Process step
Employee (Professional User)
SAP_NBPR_EMPLOYEE_S Assignment of this role is necessary for basic functionality.
Enterprise Controller
SAP_NBPR_CONTROLLER_M Run Assessment Cycle for Quality Costs
Accounts Payable Accountant 1
SAP_NBPR_AP_CLERK_S Record Purchase-order related Accounts Payable Transactions
Release Blocked Invoices
Shopfloor Specialist
SAP_NBPR_SHOPFLOOR_S Ensure Good Movements are complete
Shop Floor Specialist
SAP_NBPR_SHOPFLOOR_S Ensure Production Transactions are complete
Finance Manager SAP_NBPR_FINACC_S Open New MM Period
Product Cost Controller
SAP_NBPR_PRDCOST_CONTRLR_S Actual Overheads Calculation Production Order
Period-End Closing With Partially Delivered Production Orders
Calculation of Work in Process
Review WIP Calculations
Production and Process Order Variance Calculation
Product Cost Collector Variance Calculation
Settle Variances
Data Collection for Summarization
Analyze Variances
Production Planner
SAP_NBPR_PRODPLANNER_S Close Completed Production Orders
Production Order Information System
Enterprise Controller
SAP_NBPR_CONTROLLER_M Perform Actual Assessment to CO-PA
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Business role Technical name Process step
Run Profitability Report
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3 Process Overview TableProcess step External
process reference
Business condition
Business role
Trans-action code
Expected results
Run assessment cycle for quality costs
Enterprise Controller
KSU5 Quality costs are distributed to production cost centers.
Record Purchase-Order-Related AP Transactions
PO invoices must be posted before month-end
Accounts Payable Accountant
MIRO Vendor liability is posted with GR/IR, PPV and/or Small Difference off-set posting
Release Blocked Invoices
Accounts Payable Accountant
MRBR The blocked invoices are released
Ensure Closing Operations in Sales and Distribution are Complete for Inventory Movements
See 203 Sales: Period End Closing Operations
See 203 Sales: Period End Closing Operations
See 203 Sales: Period End Closing Operations
All goods issues shipped in previous period are posted. (see transaction VL10C)
Ensure Goods Movements are Complete
Shop Floor Specialist
COGI All goods movements are posted.
Ensure Production Transactions are Complete
. Shop Floor Specialist
CO16N .
Open New MM Period
General Ledger Accountant
MMPV MM values for previous month are closed. New MM period is open for postings.
Actual Overheads Calculation Prod. Order
Product Cost Controller
CO43 Actual overhead calculations for prod. orders are posted
Period-End-Closing with Partially Delivered
Product Cost Controller
CO8A Costs are transferred from production header to items
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Process step External process reference
Business condition
Business role
Trans-action code
Expected results
Production Orders
Preliminary settlement for co-products
WIP Calculation
Product Cost Controller
KKAO WIP calculations are saved for production orders
Review WIP Calculation
Product Cost Controller
KKAQ WIP calculations are reviewed.
Production and Process Order Variance Calculation
Product Cost Controller
KKS1 Variances are calculated for the period for settlement later in the process.
Production cost collector variance calculation
Product Cost Controller
KKS5 Cost Collector variances are calculated for the period so they can be settled later in the process.
Settle Variances
Product Cost Controller
CO88 Variances are posted to zero orders and move variances to CO-PA. PP orders total to WIP, calculated earlier
Data collection for summarization hierarchy
Product Cost Controller
KKRC Data summarized
Analyze variances
Product Cost Controller
KKBC_HOE Variances are analyzed with a set of reports
Close Completed Production Orders
Production Planner
CO02 Closed production orders are marked so that postings to
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Process step External process reference
Business condition
Business role
Trans-action code
Expected results
them are no longer possible
Product Order Information System
Production Planner
CO0IS Notification from production that outside vendor process is required
Perform Actual Assessment to CO-PA
Enterprise Controller
KEU5 CO-PA product line reporting has PPV, misc. manufacturing, and scrap values based on allocation rules defined by the business.
Run Profitability report
Enterprise Controller
KE30
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4 Process Steps
4.1 Run Assessment Cycle for Quality Costs
UseQuality costs are collected on cost center 1401. They are assessed to the manufacturing cost centers.
Prerequisites Actual assessment cycle Y_A010 must be defined with sender cost center 1401. The assessment is based on fixed percentages that are posted to cost centers 1301 and 1302
The same transaction KSU2 can be used to adopt fixed percentages to customer specific requirements. The percentages delivered with SAP Best Practices are examples only.
Procedure1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu
Accounting → Controlling → Cost Center Accounting → Period-End Closing → Single Functions → Allocations → Assessment
Transaction code
KSU5
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role Enterprise Controller
(SAP_NBPR_CONTROLLER_M)
Business role menu
Overhead Cost Controlling → Period End Closing → Execute Actual Assessment Cycle for Cost Centers
2. On the Execute Actual Assessment screen, make the following entries:
Field name Description User action and values Comment
Controlling Area (dialog box)
Enter 1000 for example. Only needed if dialog box displays.
Periods Two fields:
Period From
Period To
Enter one number in each field, for example, from 1 to 12
Month number (Jan =1, Dec=12)
Only fill out the first field. Do not enter a value in the second field.
Year Current fiscal year Actual year
Test run Use test runs until the run is error-free
Detailed lists X
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Cycle Y_A010
3. Choose Execute.
Result The actual quality costs are distributed to production cost centers.
4.2 Record Purchase-Order Related AP Transactions
UseIn this activity, you record purchase-order related accounts payable transactions.
Procedure1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu
Logistics → Materials Management → Logistics Invoice Verification → Document Entry → Enter Invoice
Transaction code
MIRO
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role Accounts Payable Accountant
(SAP_NBPR_AP_CLERK_S)
Business role menu
Accounts Payable → Posting → Invoices → Enter Incoming Invoice w/ PO Reference
2. On the Enter Incoming Invoice screen, make the following entries:
Field name Description User action and values
Comment
Transaction Invoice
Invoice Date <date>
Reference Invoice number
Posting Date <date>
Amount <amount>
Currency USD
Calculate Tax Selected
Purchase Order / Scheduling Agreement
Input field „Purchasing Document Number”
<purchase order number>
3. Choose Enter.
4. Review the displayed line items. Deactivate any line items that are not part of the invoice. If necessary, make amount/quantity changes to those lines that are part of the invoice.
5. Choose Enter.
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6. Choose Post.
Result The Vendor liability is posted with GR/IR, PPV and/or small difference off-set posting.
Debited Accounts Credited Accounts
GR/IR Account Vendor
PPV (if applicable) PPV
Small Difference (if applicable) Small Difference (if applicable)
Use Tax (if applicable)
4.3 Release Blocked Invoices
UseThis activity reviews and releases blocked invoices.
Procedure1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu
Logistics → Materials Management → Logistics Invoice Verification → Further Processing → Release Blocked Invoices
Transaction code
MRBR
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role Accounts Payable Accountant
(SAP_NBPR_AP_CLERK_S)
Business role menu
Accounts Payable → Posting → Invoices → Release Blocked Invoice w/ PO Reference
2. In the Company code field, enter 1000 and choose Execute.
3. On the Release blocked invoices screen, select the invoices for release and choose Release.
4. Save your entries.
If the invoice is not authorized, resolve any issues, then re-run this transaction. Otherwise, go to the next step.
ResultThe invoices are released for payment.
4.4 Ensure Closing Operations in Sales and Distribution
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Are Complete for Inventory Movements.
UseIn this activity, you ensure that inventory movements are complete.
Procedure
To execute this activity, run the Sales: Period End Closing Operations (203) scenario using the master data from this document.
ExampleShipping Point/Receiving Pt
Deliv Creation Date Code
1000 <first day of period to be closed to last day of period to be closed>
ResultAll goods issues that were shipped in the previous period have been posted into the system.
Debited Accounts Credited Accounts
COGS Inventory
4.5 Ensuring Goods Movements are Complete
UseIn this activity, you ensure Good movements are complete.
Procedure1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu
Logistics → Production → Shop Floor Control → Confirmation → Reprocessing → Goods Movements
Transaction code
COGI
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role Shop Floor Specialist
(SAP_NBPR_SHOPFLOOR_S)
Business role menu
Shop Floor → Discrete → Goods Movement → Postprocess Faulty Goods Movements
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2. On the Postprocessing of Error Records from Automatic Goods Movements screen, in the Plant field, enter 1000 and choose Execute.
3. The Automatic movements with Errors: Aggregated Records report shows items that must be reviewed and processed. Reprocess any items that are displayed in the list.
ResultAll goods movements have been posted.
Debited Accounts Credited Accounts
COGS, Consumption of Raw Materials Inventory
4.6 Ensure Production Transactions Are Complete
UseIn this activity, you ensure production transactions are complete.
Procedure1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Logistics → Production → Shop Floor Control → Confirmation → Reprocessing → Confirmations
Transaction code
CO16N
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role Shop Floor Specialist
(SAP_NBPR_SHOPFLOOR_S)
Business role menu
Shop Floor → Discrete → Confirmation → Reprocessing Confirmation
2. On the Postprocessing Incorrect Confirmations screen, in the Origin field, enter 2, and in the
Plant field, enter 1000 and choose Execute.
2. Reprocess any items that are displayed in the list.
If you are doing a full closing and need to ensure process orders are complete, re-run this transaction using an Origin field value of 6.
ResultAll production confirmations have been posted.
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4.7 Open New MM Period
Other Business Process Documentations may also include period-end closing steps. Do not perform this step until you are sure you have completed period-end closing steps covered by other scenarios in SD, MM, PP, and other applications. See Period End Closing Activities (224) BPD for more information.
UseStock and valuation data are managed by period. For values and goods movement to be posted to the correct period, the period must be set whenever a new period starts. This activity should be run after all users have logged off. It cannot be run while anyone is handling a material. If it has not been run, no materials movements can be done in the new period.
Prerequisites
The previous three steps must be completed before you can execute this step.
Procedure1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Logistics → Production → Master Data → Material Master → Other → Close Period
Transaction code
MMPV
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role General Ledger Accountant
(SAP_NBPR_FINACC_S)
Business role menu
General Ledger → Periodic Processing → Closing Periods → Close Period for Material Master
2. On the Close Period for Material Master Records screen, make the following entries:
Field name Description User action and values Comment
From company code 1000
To company code 1000
Next period <period to open>
Next fiscal year <current fiscal year>
Check and close period Selected
3. Choose Execute.
ResultMM values are closed for the previous month. The new MM period is open for postings.
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4.8 Actual Overheads Calculation Production Order
UseIn this activity, you post the actual overheads to production orders / product cost collectors.
Prerequisites
If necessary, update the percentages of actual overheads to be calculated.
An overhead rate specifies the conditions under which overhead is applied to an object. In this IMG activity you define percentage overhead rates.
Percentage overhead rates are recommended if, for example, you want to calculate quantity-independent overhead on costs for particular cost elements posted on a production order or product cost collector. Examples are overheads on material consumption and labor. Quantity-based overhead rates are calculated for each unit of measure of a cost element.
Overhead rate maintenance (actual percentage):
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu
Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Order → Period-End Closing → Current Settings → Define Percentage Overhead Rate
Transaction code
S_ALR_87008275
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role Product Cost Controller
(SAP_NBPR_PRDCOST_CONTRLR_S)
Business role menu
Product Cost Controlling → Product Cost Planning → Change View Percentage Overhead
2. On the Change view percentage overhead: Overview screen, mark the percentage overhead you want to change.
3. On the Change view ”Details”: Overview screen, you can change the percentage of the rate or you can select the rate and choose copy as.
4. On the Change View ”Details”: Overview of selected set screen, make the following entries:
Field name Description User actions and values Comment
Valid from <the new valid date from>
To <the new valid date to>
CO Area Controlling Area 1000
Overhead type <1> for actual overhead rate
Plant 1000
Percentage <percentage of overhead>
5. Save your entries.
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Procedure1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu
Logistics → Production → Shop Floor Control → Period-End Closing → Overhead Calculation → Collective Processing
Transaction code
CO43
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role
Product Cost Controller
(SAP_NBPR_PRDCOST_CONTRLR_S)
Business role menu
Product Cost Controlling → Periodic Processing → Overhead Calculation → Actual Overhead Calulation: Production/Process Orders
2. On the actual overhead calculation: Production//Process Orders screen, make the following entries:
Field name Description User action and values Comment
Plant 1000
Period <last period>
Fiscal Year <actual fiscal year>
Test run Deselected
Detail lists Selected
3. Choose Execute.
ResultThe actual overheads on production orders are posted.
4.9 Period-End Closing With Partially Delivered Production Orders
UseSince the process order is not completed by the end of the period, it is necessary to calculate the actual WIP value and settle the amounts for information purposes to Financial Accounting. In addition, process costs and overhead rates must be allocated to the order before the WIP calculation. You have been asked to perform the period-end closing tasks for your process order. Because this is a joint production order, you must distribute the actual costs from the order header to the order items. This is necessary to support the calculation of WIP for the individual order items.
Preliminary settlement for co-product
This step is applied just in case of process orders.
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If co-products are produced in a manufacturing order, the actual costs are collected on the order header. At the end of the period, these costs can be distributed to the order items according to equivalences. This enables you to charge each co-product with its share of the actual costs. You use the function Preliminary Settlement for Co-Products, Rework for this.
PrerequisitesCheck the equivalence numbers in the apportionment structure. In the Preliminary Settlement for Co-Products you can distribute the overall costs for the order to the co-products. To do this you must define an apportionment structure. In this apportionment structure, you specify equivalences that are used to distribute the actual costs posted to the order header.
Procedure1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu
Logistics → Production → Shop Floor Control → Period-End Closing → Preliminary Settlement for Co-Products, Rework → Collective Processing
Transaction code
CO8A
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role
Product Cost Controller
(SAP_NBPR_PRDCOST_CONTRLR_S)
Business role menu
Product Cost Controlling → Periodic Processing → Settlement → Prel.Settlement Co-Products, Rework - Collective Processing
2. On the Preliminary Settlement for Co-Products screen, make the following entries:
Field name Description User action and values Comment
Plant 1000
With Production Orders, Process Orders
Selected
Settlement period Closed period
Fiscal year <current year>
Processing period: Test run Unchecked
Processing period: Detail list Checked
Processing period: Background Processing
Checked (if volume of data is large)
3. Choose Execute. The system generates a report of settlements calculations for the selected plant production orders
Result The costs are transferred from order header to items. The individual cost elements that debited the process order are listed as the senders. The settlement receivers should list the order items (co-products) as the receivers for each individual sending cost element. The value is split according to the apportionment structure.
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4.10 Calculation of Work In Progress (WIP)
UseIn this activity, you calculate work in progress (WIP). This step is executed in the same manner for partially delivered production orders as for (totally) delivered production orders
Procedure1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu
Logistics → Production → Shop Floor Control → Period-End Closing → Work in Process → Collective Processing → Determine
Transaction code
KKAO
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role
Product Cost Controller
(SAP_NBPR_PRDCOST_CONTRLR_S)
Business role menu
Product Cost Controlling → Periodic Processing → Work in Process → Calcuate Work in Process: Collective Processing
2. On the Calculate Work In Process: Collective Processing screen, make the following entries:
Field name Description User action and values
Comment
Plant 1000
With Production Orders, Process Orders, Product Cost Collection
Selected Do not select Product Cost Collectors if you are not using reporting point in your product cost collector scenario with backflush in routings.
Note: - Baseline scenario does not use reporting point.
WIP to period Closed period
Fiscal year <current year>
RA Version 0
Test run Deselected To review WIP without calculation, select this checkbox.
Log Information Messages
Selected
Output object list Selected
Hide orders for which WIP=0
Selected
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3. Choose Execute. The system generates a report of WIP calculations for the selected plant production orders.
Do not select Product Cost Collectors for WIP calculation if you do not have at least one point of delivery in your routings.
ResultWIP Calculations are saved for production orders.
4.11 Review WIP Calculations
UseIn this activity, you review the WIP calculation.
After running this activity:
Option A: If the WIP and Variance Report is accurate, go to next step.
Option B: If the WIP and Variance report is not accurate, correct any variance or WIP issues and re-run steps 1 and the next that follows.
Prerequisites Work in progress calculation has been executed.
Procedure1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu
Logistics → Production → Shop Floor Control → Period-End Closing → Work in Process → Collective Processing → Display
Transaction code
KKAQ
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role
Product Cost Controller
(SAP_NBPR_PRDCOST_CONTRLR_S)
Business role menu
Product Cost Controlling → Periodic Processing → Work in Process → Display Work in Process: Collective Processing
2. On the Display Work In Process: Collective Processing screen, make the following entries:
Field name Description User action and values
Comment
Plant 1000
With Production Orders, Product Cost Selected
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Collectors, Process Orders
WIP to period <closed period>
Fiscal year <current fiscal year>
RA Version 0
Hide orders for which WIP=0 Selected
3. Choose Execute. The system generates a report of WIP calculations for the selected plant production orders, arranged by order and totaled by order type.
You can also use report S_ALR_87013127, KKBC_ORD w/variant 1SAP02 as follows:
Review the posted actual costs that were changed by the distribution to the co-products.
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu
Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Order → Information System → Reports for Product Cost by Order → Detailed Reports → For Orders
Transaction code
KKBC_ORD
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role Product Cost Controller
(SAP_NBPR_PRDCOST_CONTRLR_S)
Business role menu
Product Cost Controlling → Reporting → Production and Process Orders → Analyze Order
4. From the menu, choose Settings Order Items On/Off.
5. Select Layouts and select layout 1SAP02 (cost trend).
6. Enter your order number and order item 1, then choose Execute.
7. The individual order items now have actual costs.
ResultThe WIP calculation is reviewed.
4.12 Production and Process Order Variance Calculation
UseIn this activity, you calculate production and process order variances.
Procedure1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu
Logistics → Production → Shop Floor Control → Period-End Closing → Variances → Collective Processing
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Transaction code
KKS1
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role Product Cost Controller
(SAP_NBPR_PRDCOST_CONTRLR_S)
Business role menu
Product Cost Controlling → Periodic Processing → Variances → Variance Calculation (Production Orders)
2. On the Variance Calculation: Initial screen, make the following entries:
Field name Description User action and values Comment
Plant 1000
With production orders Selected
With process orders Selected
Period <period to close>
Fiscal year <current fiscal year>
3. From the menu, choose (NWBC: More ) Extras Set Target Cost Versions.
4. Select version 0 and confirm, then make the following entries:
Field name Description User action and values
Comment
Selected Target Cost Vars
Selected
Test run Deselected To review variances, select this checkbox.
Detailed list Selected.
5. Choose Execute. The system generates a Variance Calculation: List report showing the variances, by order, calculated for the period.
Result Production order variances are calculated for the period so they can be settled later in the process.
4.13 Product Cost Collector Variance Calculation
UseThis activity calculates the variances for the product cost collector.
Procedure1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu
Logistics → Production → Repetitive Manufacturing → Environment → Period-End Closing for Product Cost Collector → Variances → Collective
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Processing
Transaction code
KKS5
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role Product Cost Controller
(SAP_NBPR_PRDCOST_CONTRLR_S)
Business role menu
Product Cost Controlling → Periodic Processing → Variances → Variance Calculation (Cost Collectors)
2. On the Variance Calculation: Initial screen, make the following entries:
Field name Description User action and values Comment
Plant 1000
W/Product Cost Collectors Selected
Period <period to close>
Fiscal years <current fiscal year>
3. From the menu, choose (NWBC: More ) Extras Set Target Cost Versions.
4. Select version 0 and confirm, then make the following entries:
Field name Description User action and values
Comment
Selected Target Cost Vars
Selected
Test run Deselected Run with Test Run checked to review variances. Ignore errors 206 and 213 for ETO orders that settles WBS. Ignore error 011 for status DLV/TECO.
Detailed list Selected
5. Choose Execute. The system generates a Variance Calculation: List report showing the variances, by cost collector, calculated for the period.
Result Cost Collector variances are calculated for the period so they can be settled later in the process.
4.14 Settle Variances
UseIn this step, you settle the production variances to Financial Accounting and Profitability Analysis.
Procedure1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
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SAP ECC menu
Logistics → Production → Shop Floor Control → Period-End Closing → Settlement → Collective Processing
Transaction code
CO88
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role Product Cost Controller
(SAP_NBPR_PRDCOST_CONTRLR_S)
Business role menu
Product Cost Controlling → Periodic Processing → Settlement → Actual Settlment: Production/Process Orders
2. On the Actual Settlement screen, make the following entries:
Field name Description User action and values
Comment
Plant 1000
With Production Orders
Selected
With Process Orders
Selected
W/Product Cost Collectors
Selected
Settlement Period <period to settle>
Fiscal Year <current fiscal year>
Processing Type Automatic
Test Run Deselected Run with 'Test Run' checked to review variances before posting
Detailed List Selected
3. Choose Execute.
ResultFor a partially delivered production order, the WIP accrual to FI does not credit the process order. The WIP balances are stored in RA cost elements that do not update the controlling object. This can be verified by displaying the sender and receiver for the settlement.
Select one of the process order items. Select Accounting documents. From the list of accounting documents, choose Accounting document. This is the WIP accrual posting in FI.
Cost collector variances are posted to zero orders and move variances to CO-PA. PP orders total to WIP calculated in the Review WIP calculation step. You can use transaction S_ALR_87012993 to determine that the order group PP, balance should equal WIP from the Review WIP Calculation step.
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting → Controlling → Internal Orders → Information System → Reports for Internal Orders → Plan/Actual Comparisons →
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Orders: Actual/Plan/Variance
Transaction code S_ALR_87012993
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Enterprise Controller
(SAP_NBPR_CONTROLLER_M)
Business role menu Overhead Cost Controlling → Reporting → Orders → Orders: Actual/Plan/Variances
Negative variances:
Debited Accounts Credited Accounts
Inventory Change G/L with production order/cost collector
Gain/Lost G/L with CO-PA value fields (Labor Variance, Overhead Variance, Material Variance)
Positive variances:
Debited Accounts Credited Accounts
Gain/Lost G/L with CO-PA value fields (Labor Variance, Overhead Variance, Material Variance), Production Order Settlement Variance
Inventory Change G/L with production order/cost collector, GL Production Variance
4.15 Data Collection for Summarization Hierarchy
UseSAP system offers several reports for analyzing production data. To facilitate reporting, we recommend using a hierarchy and drilling down to lower levels.
Procedure1. First, you must start a data collection for the summarization hierarchy YBMF0001. Access the
transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu
Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Order → Information System → Tools → Data Collection → For Summarization Hierarchy
Transaction code
KKRC
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role Product Cost Controller
(SAP_NBPR_PRDCOST_CONTRLR_S)
Business role menu
Product Cost Controlling → Periodic Processing → Settlement → Summarization: CO Object
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2. Enter the following information:
Field name Description User action and values Comment
Hierarchy <actual hierarchy> for example, YBMF0001
From fiscal year <current fiscal year>
To fiscal year <current fiscal year>
From period <period for data collection>
To period <period for data collection>
Parallel processing No entries necessary
Background processing
X Flag the field
3. Choose Execute.
4. In the Background Processing dialog box, select Start Immediately and choose Confirm.
Result The system summarizes primary and secondary costs, variances, and work in progress data on the different levels: controlling area, company code, plant, order type, material number, order/product cost collector.
4.16 Analyzing Variances
UseThe SAP system offers several reports for analyzing production variances. We recommend to use the summarization hierarchy and the line item report for the single order.
Prerequisites Data collection for summarization hierarchy has been executed.
Procedure1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu
Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Order → Information System → Reports for Product Cost by Order → Summarized Analysis → With Defined Summarization Hierarchy
Transaction code
KKBC_HOE
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role Product Cost Controller
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(SAP_NBPR_PRDCOST_CONTRLR_S)
Business role menu
Product Cost Controlling → Reporting → Sales Orders → Analyze Summarization Object
2. Enter the following information:
Field name Description User action and values Comment
Hierarchy type CO Summarization
Hierarchy <actual hierarchy> for example, YBMF0001
Time Frame Flag limited
From period <period for data collection>
To Period <period for data collection>
Plan Version 0
3. To display the data for the hierarchy, choose the Overview button.
4. To add columns to your report, choose the Choose Layout button. Select layout 1SAP02 Plan/Actual Comparison. You can analyze which products and which production orders had high variances.
5. To see the variances on an order, double-click the order number. The system opens the line item report.
6. In the line item report, you can create your own layout to analyze variances.
7. Choose the Change Layout button. To sort in ascending alphabetical order, choose Column Name. To analyze the production variances, select the following columns and choose the left arrow button:
o Input Price Variance
o Input quantity variance
o Remaining input variance
o Remaining variance
o Output Price Variance
o Lot size variance
o Output quantity variance
o Resource-usage var.
o Scrap variance
o Mixed-price variance
o Variance
8. Select the Sort order header and take out the summarization at cost element level by clicking into the field.
9. Save your layout.
10. After analysis, you can go back to the main report and continue to check the variances on the other production orders.
Result
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You can analyze production variances on different levels down to the single production order.
4.17 Close Completed Production Orders
UseIn this activity, you close the completed production orders.
Procedure1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Logistics → Production → Shop Floor Control → Order → Change
Transaction code CO02
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role Production Planner
(SAP_NBPR_PRODPLANNER_S)
Business role menu Production → Shopfloor Control → Production Order
2. Only SAP NetWeaver Business Client (SAP NWBC): Enter search criteria and search for the order by pressing Apply. Mark the required line and choose Process Production Order Change Order.
3. On the Production Order Change: Initial screen, in the Order field, enter the order number to close.
The order must have the status Released (REL) or Technically completed (TECO). The order balance must be 0. There must not be any open purchase requisitions, purchase orders, or commitments on the order. Confirmations are no longer possible.
4. On the Production Order Change: Header screen, from the menu, choose Functions Restrict Processing ® Close.
5. From the menu, choose Functions Deletion flag Set.
6. Choose Save.
Result Closed production orders are marked in the system so that no more postings can be done.
4.18 Production Order Information System
UseThis activity displays all purchase requisitions linked to a production order. The purchase department must be informed by production that an outside vendor process is required.
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This screen shows all purchase requisitions linked to a production order. This allows the buyer/planner to see the workload for requisitions that require external processes. The production scheduler must inform the purchasing department when it is time to ship out the material. You should not create the purchase order before the material is at the external process operation in the production process. Any quantity changes on the production order automatically updates the requisition quantity until the requisition is converted into a purchase order.
PrerequisitesThe production scheduler may inform the purchasing department that they must check requisitions that require external processes.
Procedure1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Logistics → Production → Shop Floor Control → Information System → Order Information System
Transaction code
COOIS
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role Production Planner
(SAP_NBPR_PRODPLANNER_S)
Business role menu
Production → Evaluations → Reports → Production Order Information System
2. Make the following entries:
Field name Description User action and values Comment
List Purchase Requisitions
Layout 000000000001 - Standard
Production Orders
Selected
Selection tab
Production Plant 1000
MRP Controller 100
Production Order <Enter a Production Order number, if known>
3. Choose Enter.
ResultProduction has notified the buyer that an outside vendor process is required.
Purchase Requisition number: _________
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4.19 Performing Actual Assessment to CO-PA
UseYou execute actual assessments to transfer all costs from cost centers to Profitability Analysis.
PrerequisitesThe actual assessment cycles are set up.
Procedure1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu
Accounting → Controlling → Profitability Analysis → Actual Postings → Period-End Closing → Transfer Cost Center Costs/Process Costs → Assessment
Transaction code
KEU5
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role Enterprise Controller
(SAP_NBPR_CONTROLLER_M)
Business role menu
Profitability Analysis → Transfer of Overhead → Execute Actual Assessment Cycle for Profitability Analysis
2. If the system displays the Operating concern dialog box, enter your Operating Concern (for example, 10US) and choose Continue.
3. Make the following entries:
Field name
Description User action and values
Comment
Period <period to run>
Fiscal year
<Current fiscal year>
Test run Deselected To review variances before posting to CO-PA, select this checkbox.
Cycle YB02
Detailed list
Selected
4. Choose Execute. The system displays a report of cost center transactions posted to CO-PA.
ResultThe costs are transferred to CO-PA.
4.20 Run Profitability Report
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UseTo analyze your profitability data in drilldown reporting, there is a set of reports defined in the system.
Procedure1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting → Controlling → Profitability Analysis → Information System → Execute Report
Transaction code
KE30
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role Enterprise Controller
(SAP_NBPR_CONTROLLER_M)
Business role menu Profitability Analysis → Reporting → Execute profitability report
2. There is a contribution margin report defined in the system.The report shows actual data, planned data and variances with drill-down possibility to the single customer, customer group, country of the customer, production plant, product group, product and sales office.
Here is an overview of the reporting lines and key figures:
Key figures:
Sales quantity
Revenue
Customer Discount
Material discount
Qty discount
Promotion
Free Goods
Discounts
Bonuses
Net Sales
Labor Costs variable
Manufact. costs variable
Overhead costs variable
Contribution Margin I
Labor Costs fix
Manufact. costs fix
Overhead costs fix
Contribution Margin II
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Scrap
Variances
Contribution Margin III
Administration Overhead
Sales Overhead
Marketing
R&D Cost Center
Contribution Margin IV
Non Operating Income
Non Operating Expense
P&L Before Taxes
Taxes
P/L After Taxes
3. You are still in transaction KE30
.Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting → Controlling → Profitability Analysis → Information System → Execute Report
Transaction code
KE30
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role
Business role Enterprise Controller
(SAP_NBPR_CONTROLLER_M)
Business role menu Profitability Analysis → Reporting → Execute profitability report
5. If the system displays the Operating concern dialog box, enter your Operating Concern (e.g. 10US ) and choose Continue.
6. To execute the report, double-click YB1040. On the selection screen for this report make the following entries and choose Execute:
Field name Description User action and values Comment
To Fiscal Year <Current fiscal year>
From Fiscal year < fiscal year>
To Period <period to run>
From Period <period to run>
Version 0
7. Confirm the dialog box message. The report is executed and displayed for all customers, customer groups, country of the customers, production plants, products, and sales offices. If you
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want to display your sales to a single customer, choose customer in the navigation part of the report. The item customer moves to the right and a set of icons appears. When you choose the small arrows, you can move from customer to customer. When you choose the Details button, you can choose any customer. When you choose the button to the left of the customer, the characteristic customer goes back to the navigation part of the report. You can also choose more than one characteristic and display the figures for certain combinations of customer – product – country and so on.
8. Each time you choose a characteristic like customer, single customer, and so on, the figures of the report change to display exactly the values for the characteristics chosen. The layout / reporting lines of the report are fixed.
Result The report is displayed using the characteristics you set (customer, product, and so on). You can store the displayed status of the report as frozen report data. You can submit the results to appropriate persons.
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5 Appendix
5.1 Reversal of Process StepsIn the following section, you can find the most common reversal steps that you can take to reverse some of the activities described in this document.
Run assessment cycle for quality costs
Transaction code ( SAP GUI)
KSU5
Reversal: Reverse actual assessment
Transaction code ( SAP GUI)
KSU5
Business role Enterprise Controller (SAP_NBPR_CONTROLLER_M)
Business role menu Overhead Cost Controlling Period Close Execute Actual Assessment Cycle for Cost Centers
Comment Choose assessment - reverse
Record Purchase-Order-Related AP Transactions
Transaction code ( SAP GUI)
MIRO
Reversal: Cancel invoice document
Transaction code ( SAP GUI)
MR8M
Business role Accounts Payable Accountant (SAP_NBPR_AP_CLERK_S)
Business role menu Accounts Payable Posting Invoice select invoice (mark the required line) cancel document
Comment
Release Blocked Invoices
Transaction code ( SAP GUI)
MRBR
Reversal: Park invoice
Transaction code ( SAP GUI)
MIRO
Business role Accounts Payable Accountant (SAP_NBPR_AP_CLERK_S)
Business role menu Accounts Payable Posting Invoices Enter Incoming Invoice w/ PO reference
Comment
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Actual Overheads Calculation Prod. Order
Transaction code ( SAP GUI)
CO43
Reversal: Reverse Actual Overheads Calculation Prod. Order
Transaction code ( SAP GUI)
CO43
Business role Product Cost Controller (SAP_NBPR_PRDCOST_CONTRLR_S)
Business role menu
Product Cost Controlling Period Close Actual Overhead Calculation: Production/Process Orders
Comment Choose overhead calculation - reverse
Period-End-Closing with Partially Delivered Production Orders
Preliminary settlement for co-products
Transaction code ( SAP GUI)
CO8A
Reversal: Reverse Preliminary settlement for co-products
Transaction code ( SAP GUI)
CO8A
Business role Product Cost Controller (SAP_NBPR_PRDCOST_CONTRLR_S)
Business role menu
Product Cost Controlling Period Processing Settlement Presett. Co-Products, Postprocessing
Comment Choose (NWBC: More… )preliminary settlement - reverse
WIP Calculation
Transaction code ( SAP GUI)
KKAO
Reversal: Reverse WIP Calculation
Transaction code ( SAP GUI)
KKAO
Business role Product Cost Controller (SAP_NBPR_PRDCOST_CONTRLR_S) (
Business role menu
Product Cost Controlling Period Processing Variances Variance Calculation (Production Orders)
Comment Choose (NWBC: More… ) variance calculation - reverse
Production and Process Order Variance Calculation
Transaction code ( SAP GUI)
KKS1
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Reversal: Reverse Variance Calculation
Transaction code ( SAP GUI)
KKS1
Business role Product Cost Controller (SAP_NBPR_PRDCOST_CONTRLR_S)
Business role menu
Product Cost Controlling Period Processing Variances Variance Calculation (Production Orders)
Comment Choose (NWBC: More… ) variance calculation - reverse
Settle Variances
Transaction code ( SAP GUI)
CO88
Reversal: Reverse Variances
Transaction code ( SAP GUI)
CO88
Business role Product Cost Controller (SAP_NBPR_PRDCOST_CONTRLR_S)
Business role menu
Product Cost Controlling Period Processing Settlement Actual Settlement: Production/Process Orders
Comment Choose settlement - reverse
Close Completed Production Orders
Transaction code ( SAP GUI)
CO02
Reversal: Revoke Closing for Completed Production Orders
Transaction code ( SAP GUI)
CO02
Business role Production Planner (SAP_NBPR_PRODPLANNER_S)
Business role menu
Production Shopfloor Control Production Order select the production order and mark the required line process production order Change Order
Comment Choose functions – restrict processing – revoke close
Perform Actual Assessment to CO-PA
Transaction code ( SAP GUI)
KEU5
Reversal: Reverse Actual Assessment to CO-PA
Transaction code ( SAP GUI)
KEU5
Business role Enterprise Controller (SAP_NBPR_CONTROLLER_M)
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