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SAP AG 1999
External Procurement
External Processing
Subcontracting Without Controlling
Subcontracting with Controlling for ManufacturingOrders
Appendix: Contents
© SAP AG AC510 7-1
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SAP AG 1999
External procurement
External processing
Subcontracting
At the conclusion of this unit, you will befamiliar with the process and costcontrolling of:
Introduction: Unit Objectives
© SAP AG AC510 7-2
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Introduction: Course Overview Diagram
AC510Introduction
Material Prod. OH Process
MaterialValuation
Preface
Product Cost by Order
Information System
Product Cost byPeriod
Schedule Manager
Appendix
Vendor
B: 40%A: 60%
© SAP AG AC510 7-3
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SAP AG 1999
Introduction: Business Scenario
The manufacturing order contains components thatare procured from an external supplier.
Because of capacity problems in the paint shop, itwas decided to have a subcontractor perform thepainting operation. The subcontractor will be suppliedwith the required paint.
© SAP AG AC510 7-4
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SAP AG 1999
Road Map: Outsourcing Parts and Services
SAP AG 1999
Outsourcing Parts andServices
External Procurement
External Processing
Subcontracting WithoutControlling
Subcontracting withControlling forManufacturing Orders
© SAP AG AC510 7-5
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SAP AG 1999
External Procurement
Purch. Order
Order
SCL Item
Co.
Co.
Purchase OrderPurchase OrderPurchase Order
VendorVendorVendor VendorVendorVendor
Delivery
InvoiceInvoice Verification
InvoiceInvoiceInvoice VerificationInvoice Verification
VendorVendorVendor
InvoiceVerification
SCL Item
Co.
Co.
External Procurement for Nonstock Material
ManufacturingOrder
ManufacturingManufacturingOrderOrder
You are procuring the finished product from an external vendor. You can provide the vendor with the required parts.
When you post the goods receipt for the externally procured products, the goods issue for the provided part is posted simultaneously.
The invoice from the vendor is posted with reference to the delivery. A higher or lower consumption of the provided part can be taken into account at the time of the goods receipt and invoice receipt.
© SAP AG AC510 7-6
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SAP AG 1999
Quantity Flow Pump Production
Value Flow
Pressure cover supplied by vendor
InvoiceDifferenceposted toorder
FI/COFI/CO
A
XX
B
XX
Goods Receipt
Act. costs postedCommit. canceled
FI/COFI/CO
A
XX
B
XX
Purchase Order
Commit. created
Purch. Req andPurchase Order
Item:Acct asgmt cat.F (order)
Comm-itment
Comm-itment
Shaft
Goods Receipt
GoodsReceipt
PressureCover
External Procurement - Process Flow
If the manufacturing order contains purchased parts, the system automatically generates a purchase requisition when the order is released.
If you have activated commitments management for the order type of the manufacturing order, the purchase requisition automatically posts a commitment for the manufacturing order. When the goods receipt is posted, the commitment is canceled and the costs in the purchase order are assigned to the order.
Any differences that arise when the invoice is posted are taken into account in the manufacturing order.
© SAP AG AC510 7-7
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SAP AG 1999
External Procurement - Goods Receipt
Semifinished ProductsInventory
Semifinished ProductsInventory Change
Raw Materials Inventory Raw Materials ConsumptionGBB / VBR
VendorGR/IR
Clearing Account
External ProcessingFRL
( 1 ) Goods receipt for externally procured product - Valuation of raw materials 200
Price Difference
( 1 ) 200
( 1 ) 200
Acct Assignmt Mfg Order
The slide shows the posting of the goods receipt. The manufacturing order is debited with the costs of the externally procured material. The costs are determined on the basis of the valuation variant for the preliminary cost estimate of the order.
© SAP AG AC510 7-8
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SAP AG 1999
External Procurement - Posting
Semifinished ProductsInventory
Vendor
( 1 ) Goods receipt for externally procured material
- Valuation of raw material: 200
Price Difference
( 1 ) 200
( 1 ) 200
( 2 ) Invoice receipt - Invoice amount: 250
( 2 ) 200
Acct Assignmt Mfg Order
( 2 ) 250
( 2 ) 50
Semifinished ProductsInventory Change
GR/IRClearing Account
Raw Materials Inventory Raw Materials ConsumptionGBB / VBR
External ProcessingFRL
Any price differences that arise when the invoice is posted are taken into account in the manufacturing order.
© SAP AG AC510 7-9
0.10
SAP AG 1999
Road Map: Outsourcing Parts and Services
SAP AG 1999
Outsourcing Parts andServices
External Procurement
External Processing
Subcontracting WithoutControlling
Subcontracting withControlling forManufacturing Orders
© SAP AG AC510 7-10
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SAP AG 1999
External Processing
PurchaseOrder
Order
SCL Item
Co.
Co.
Purchase OrderPurchase OrderPurchase Order
VendorVendorVendor VendorVendorVendor
Delivery
InvoiceInvoice Verification
InvoiceInvoiceInvoice VerificationInvoice Verification
VendorVendorVendor
InvoiceVerification
SCL Item
Co.
Co.
External Processing
ManufacturingOrder
ManufacturingManufacturingOrderOrder
For external processing, you define the external service in the purchase order. You can send the materials intended for external processing to the vendor (provision).
When the goods receipt for external processing is posted, the goods issue for the provided parts is posted at the same time.
The invoice receipt is posted with reference to the goods receipt. Differences can be taken into account at this point (over- or underconsumption of the provided part).
© SAP AG AC510 7-11
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SAP AG 1999
Purchaserequisition
Quantity % Conditions
$
Quantity % Conditions
$Info Record
Find source of supply
Info Record
?
Purch. Ord.
Price
Release
150.00
Further processing(goods receipt)
Invoice receiptInvoice10 units
170.00
External Processing - Process Flow
Operation 0030
Order HeaderOrder HeaderOrder Header
OperationsOperations
Control key PP02Indicator for externalprocessing +
Purch. info record 55000077Vendor PP-LIEFRequis. no. .......Target qty 1000Net quotation price 52
.
.
.
When you release a manufacturing order with external processing, the system automatically generates a purchase requisition.
The purchase requisition is of type NB (standard purchase order), which cannot be changed.
© SAP AG AC510 7-12
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Preliminary Costing - External Processing
Info RecordInfo Record
Standard value x Net quotation price = Production costs (planned)
ValuationVariant
ValuationVariant
Price Selectionfor External Processing
CostingVariantCostingVariant
Update ofOrder ValueUpdate of
Order Value
Routing
Op. 0030
Order categoryProduction
Order
The price used in the preliminary cost estimate for external processing is either the price in the operation or the price specified by the quota arrangement of the purchase order.
The control key in the operation determines whether the operation is relevant to costing.
The valuation variant specified by the costing variant determines which price is used to valuate external processing.
© SAP AG AC510 7-13
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SAP AG 1999
External Processing - Goods Receipt
( 1 ) Goods receipt
- External processing costs: 300
( 1 ) 300
( 1 ) 300
Acct Assignmt Mfg Order
Semifinished ProductsInventory
VendorSemifinished ProductsInventory Change
GR/IRClearing Account
Price DifferenceRaw Materials Inventory Raw Materials ConsumptionGBB / VBR
External ProcessingFRL
Account assignment for the costs of external processing is performed on the manufacturing order.
© SAP AG AC510 7-14
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SAP AG 1999
External Processing - Invoice Receipt
( 1 ) Goods receipt
- External processing costs: 300
( 1 ) 300
( 1 ) 300
Acct Assignmt Mfg Order
( 2 ) Invoice receipt - Invoice for external processing: 320
( 2 ) 320
( 2 ) 20*
( 2 ) 300
Semifinished ProductsInventory
VendorSemifinished ProductsInventory Change
GR/IRClearing Account
Price DifferenceRaw Materials Inventory Raw Materials ConsumptionGBB / VBR
External ProcessingFRL
Price differences between the goods receipt and the invoice receipt also are updated to the manufacturing order.
© SAP AG AC510 7-15
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SAP AG 1999
Road Map: Outsourcing Parts and Services
SAP AG 1999
Outsourcing Parts andServices
External Procurement
External Processing
Subcontracting WithoutControlling
Subcontracting withControlling forManufacturing Orders
© SAP AG AC510 7-16
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SAP AG 1999
Subcontracting Without Controlling
Procurement
ProcurementProcurementProcurement
VendorVendorVendor
WarehouseManagement
WarehouseWarehouseManagementManagement
StorageLocation
Production atVendor
Production atProduction atVendorVendor
Deliveryof Processed
Material
Deliveryof
Components
InvoiceVerification
InvoiceInvoiceVerificationVerification
VendorVendorVendor
MRPMRPMRP
Order
SCL Item
Co.
Co.
StorageLocation
InvoiceVerification
SCL Item
Co.
Co.
For subcontracting, you define the external service in the purchase order. You can send the materials intended for subcontracting to the vendor (provision).
When the goods receipt for external processing is posted, the goods issue for the provided parts is posted at the same time.
The invoice receipt is posted with reference to the goods receipt. Differences can be taken into account at this point (over- or underconsumption of the provided part).
© SAP AG AC510 7-17
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Subcontracting Without Controlling - Goods Receipt
( 1 ) Goods receipt for subcontracted material - Standard price for subcontracted material 500 - Price valuation for raw material: 200 - Subcontracting costs: 300
( 1 ) 500 ( 1 ) 500
( 1 ) 200 ( 1 ) 200 ( 1 ) 300
( 1 ) 300
Semifinished ProductsInventory
VendorSemifinished ProductsInventory Change
GR/IRClearing Account
Price DifferenceRaw Materials Inventory Raw Materials ConsumptionGBB / VBR
External ProcessingFRL
Posting the goods receipt of the subcontracted material results in the inventory for the provided part being charged off.
© SAP AG AC510 7-18
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SAP AG 1999
Subcontracting Without Controlling - AccountAssignment
Subcontracted MaterialInventory
Subcontracted MaterialInventory Change
GBB / VBO
Raw Materials InventoryVerbrauch Rohstoffe
GBB / VBO
VendorGR/IR
Clearing Account
SubcontractingFRL
Preisdifferenz
( 1 ) 500 ( 1 ) 500
( 1 ) 200 ( 1 ) 200 ( 1 ) 300
( 1 ) 300
( 2 ) Invoice receipt - Invoice for subcontracting 320
( 2 ) 300 ( 2 ) 320
( 2 ) 20
Account grouping code VBO(consumption of provided parts byvendor) is used to post price differencesin subcontracting
Account grouping code VBO(consumption of provided parts byvendor) is used to post price differencesin subcontracting
( 2 ) 20*
( 2 ) 20*
Additional posting for subcontracting with price differences. Maintain tableT001K_LB -> price differences with subcontracting
Additional posting for subcontracting with price differences. Maintain tableT001K_LB -> price differences with subcontracting
( 1 ) Goods receipt for subcontracted material - Standard price for subcontracted material 500 - Price valuation for raw material: 200 - Subcontracting costs: 300
To post price differences with subcontracting, you must assign the accounts for account grouping code VBO in the context of account determination.
© SAP AG AC510 7-19
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Preliminary Costing - Valuation Variant
Change valuation variant
Subcontracting
Overhead on subcontracted materials
Priority Strategy sequence 1 Net order price 2 3
If you want to apply overhead to subcontracted materials, youmust create the appropriate cost elements. A special accountgrouping code must be used for the assignment of costs to theCO object.
If you want to apply overhead to subcontracted materials, youmust create the appropriate cost elements. A special accountgrouping code must be used for the assignment of costs to theCO object.
The check box Overhead on subcontracted materials enables you to include overhead in the costs of subcontracting.
© SAP AG AC510 7-20
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SAP AG 1999
Road Map: Outsourcing Parts and Services
SAP AG 1999
Outsourcing Parts andServices
External Procurement
External Processing
Subcontracting WithoutControlling
Subcontracting withControlling forManufacturing Orders
© SAP AG AC510 7-21
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SAP AG 1999
Subcontracting with Manufacturing Orders
ManufacturingOrder
ManufacturingManufacturingOrderOrder
StorageLocation
SubcontractingVendor
SubcontractingSubcontractingVendorVendor
Goods Receipt Service
Goods IssueProvided Parts
Procurement
ProcurementProcurementProcurement
VendorVendorVendor
Order
SCL Item
Co.
Co.
InvoiceVerification
InvoiceInvoiceVerificationVerification
VendorVendorVendor
InvoiceVerification
SCL Item
Co.
Co.
MRPMRPMRP
Delivery ofComponents
and Prov. Parts
For subcontracting, you define the external service in the purchase order. You can send the materials intended for subcontracting to the vendor (provision).
When the goods receipt for external processing is posted, the goods issue for the provided parts is posted at the same time.
The invoice receipt is posted with reference to the goods receipt. Differences can be taken into account at this point (over- or underconsumption of the provided part).
© SAP AG AC510 7-22
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BOM T-EX
Operation 0030: Masking, painting
...
100-804 Yellow paint(Eigenbearbeitung)
...
Routing T-EX...
...
Assignment
Subcontracting with Manufacturing Orders -Assignment of Part Provided
Change: Operation for pressure cover dropped.
Sub-contracting
Sub-contracting
For subcontracting when parts are provided and Controlling is performed on a manufacturing order, you make the following settings:
You use the control key to assign the external processing indicator to the operation that will involve subcontracting and provision of parts.
You assign the BOM item of the provided part to the externally processed operation.
The subcontracting costs are determined using the external processing data specified in the externally processed operation. You select the Subcontracting indicator so that the parts provided are included in the purchase requisition for subcontracting.
In MRP, or when a manually created production order is released, a purchase requisition is generated for the subcontracted operation.
When the goods receipt for subcontracting is posted, the goods issue for the parts provided is posted as well.
Repostings in Materials Management, such as reposting of unrestricted-use stock as vendor provision parts or goods issues for the components intended for subcontracting, is the responsibility of Logistics.
© SAP AG AC510 7-23
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SAP AG 1999
Subcontracting with Manufacturing Orders -Process Flow
Provision ofParts
Subcontractingby Vendor
Paint
Goods Receiptfrom Vendor
Invoice
• Subcontracting: Painting by subcontractor
Purch. Req. andPurchase Order
• Subcontracting: Painting by subcontractor
GoodsReceipt
• Subcontracting: Painting by subcontractor
Actual CostsPaint
Price DifferencesAssigned to
OrderPlanned Costs
Component forSubcontracting
Painted pressure cover from subcontractor
Actual CostsSubcontracting
Goods Issue
• Paint
Quantity Flow
Value Flow
The planned costs for the manufacturing order can be calculated based on the following prices:
Price in accordance with purchasing info record
Price selected in accordance with price control in material master record (if stock material)
Price in accordance with entry in operation
The actual costs are assigned to the manufacturing order at the time of the goods receipt. These actual costs include the costs of subcontracting and of the parts provided.
Price differences between the goods receipt and the invoice receipt are updated to the manufacturing order.
© SAP AG AC510 7-24
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SAP AG 1999
Preliminary Costing - Subcontracting
Info Record
Standard value x Net quotation price = Production costs (planned)
Valuation
VariantValuation
Variant
Price Selectionfor Subcontracting
CostingVariantCostingVariant
Update of
Order ValueUpdate of
Order Value
BOMBOM
Routing
Op. 0030
Paint(Yellow)
Paint(Yellow)
+ Material costs
= Total costs
Order categoryProduction
Order
You establish the parameters for calculation of the subcontracting costs using a strategy sequence for price selection. The basis is either the price in the purchasing info record or the price in the purchase order.
With subcontracting, the quota arrangement indicator determines the rules for selecting the vendor for costing. You select either the vendor with the highest planned quota, the vendor with currently lowest actual quota, or the cheapest vendor.
You can apply overhead to the subcontracting costs.
© SAP AG AC510 7-25
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SAP AG 1999
Subcontracting with Manufacturing Orders -Goods Receipt
( 1 ) Goods receipt for service
- Valuation of raw material: 200 - Subcontracting costs: 300
( 1 ) 200 ( 1 ) 200 ( 1 ) 300
( 1 ) 300
Acct Assignmt Mfg OrderAcct Assignmt Mfg Order
Check the field status variant for movement type 543/O in table T156B.Additional account assignment for PP orders must be set to optional.
Semifinished ProductsInventory
VendorSemifinished ProductsInventory Change
GR/IRClearing Account
Price DifferenceRaw Materials Inventory Raw Materials ConsumptionGBB / VBR
SubcontractingFRL
The subcontracting costs are assigned to the manufacturing order at the time of the goods receipt.
© SAP AG AC510 7-26
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SAP AG 1999
Subcontracting with Manufacturing Orders -Invoice Receipt
( 1 ) Goods receipt for subcontracted material - Standard price for subcontracted material: 500 - Price valuation for raw material: 200 - Subcontracting costs: 300
( 2 ) Invoice receipt - Invoice for subcontracting: 320
( 1 ) 200 ( 1 ) 200 ( 1 ) 300
( 1 ) 300
Acct Assignmt Mfg OrderAcct Assignmt Mfg Order
( 2 ) 300 ( 2 ) 320
( 2 ) 20
Semifinished ProductsInventory
VendorSemifinished ProductsInventory Change
GR/IRClearing Account
Price DifferenceRaw Materials Inventory Raw Materials ConsumptionGBB / VBR
SubcontractingFRL
Price differences between the goods receipt and the invoice receipt are updated to the manufacturing order.
© SAP AG AC510 7-27
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SAP AG 1999
Explain the process of external procurement
Explain what external processing is
Describe the process of subcontracting both withand without Controlling for manufacturing orders
Explain which settings must be made for externalprocessing and subcontracting
You are now able to:
Introduction: Unit Summary
© SAP AG AC510 7-28