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n R/3 System

n Release 4.6C

n December 2000

n Material Number 5004 3573

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7UDGHPDUNV�n Some software products marketed by SAP AG and its distributors contain proprietary software

components of other software vendors.

n Microsoft®, WINDOWS®, NT®, EXCEL®, Word® and SQL Server® are registered trademarks ofMicrosoft Corporation.

n IBM®, DB2®, OS/2®, DB2/6000®, Parallel Sysplex®, MVS/ESA®, RS/6000®, AIX®, S/390®,AS/400®, OS/390®, and OS/400® are registered trademarks of IBM Corporation.

n ORACLE® is a registered trademark of ORACLE Corporation, California, USA.

n INFORMIX®-OnLine for SAP and Informix® Dynamic ServerTM are registered trademarks ofInformix Software Incorporated.

n UNIX®, X/Open®, OSF/1®, and Motif® are registered trademarks of The Open Group.

n HTML, DHTML, XML, XHTML are trademarks or registered trademarks of W3C®, World WideWeb Consortium, Laboratory for Computer Science NE43-358, Massachusetts Institute ofTechnology, 545 Technology Square, Cambridge, MA 02139.

n JAVA® is a registered trademark of Sun Microsystems, Inc. , 901 San Antonio Road, Palo Alto, CA94303 USA.

n JAVASCRIPT® is a registered trademark of Sun Microsystems, Inc., used under license fortechnology invented and implemented by Netscape.

n SAP, SAP Logo, mySAP.com, mySAP.com Marketplace, mySAP.com Workplace, mySAP.comBusiness Scenarios, mySAP.com Application Hosting, WebFlow, R/2, R/3, RIVA, ABAP™, SAPBusiness Workflow, SAP EarlyWatch, SAP ArchiveLink, BAPI, SAPPHIRE, Management Cockpit,SEM, are trademarks or registered trademarks of SAP AG in Germany and in several other countriesall over the world. All other products mentioned are trademarks or registered trademarks of theirrespective companies.

n Design: SAP Communications Media

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Cost Managementand Controlling

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Cost CenterAccounting

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Product Cost Planning

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Profitability Analysis

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Activity Based Costing

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Cost Object Controllingfor Products

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Executive InformationSystem (EIS) - Settingup the System

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Overhead Orders

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Cost Object Controllingfor Sales Orders

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Actual Costing /Material Ledger

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Executive InformationSystem (EIS) 3 -Business Planning

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n How do we rein in our overhead costs? In many organizations, overhead costs have taken a hugeupward jump, including costs which the organization cannot assign directly to either products orservices. While production areas often display great progress in controlling costs and optimizingprocesses, overhead continues to display little cost transparency. Overviews and allocations ofoverhead costs are supported by the following three application components in Overhead CostControlling (CO-OM).

n Are our responsibility areas actually working efficiently? Cost Center Accounting (CO-OM-CCA)examines where overhead costs arise within the organization. You can assign the costs fromorganizational sub-areas to their exact causes, with a wide variety of allocation methods to choosefrom when allocating amounts and quantities. In particular, activity accounting permits allocation ofa great many of those costs which would not be normally assigned to products.

n How high are the costs of our organizational measures? Do they remain within their budgets?Overhead Orders (CO-OM-OPA) gather and control costs according to the measures taken in theorganization. You can assign budgets and arrange that their requirements are monitored by the R/3System.

n How can we optimize processes within our organization? Optimizing business processes treats notonly the goals of individual divisions, but those of the entire organization. In recent years,monitoring of functions and products has been joined by control of business processes spanningorganizational boundaries. The functional view on your organization is complemented by a cross-functional, process-oriented view. CO-ABC gives you both a powerful management tool forimproving your business process performance as well as an information base for your strategicdecision making process.

n What costs occur within our organization? Cost Element Accounting (CO-OM-CEL) indicates whichcosts and revenues have occurred and is used for reconciliation of cost controlling with the FinancialAccounting (FI) module.

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n This diagram illustrates the quantity and value flow.

n The quantity flow is triggered by processes in logistics(procurement, production, stock movements , selling and billing)

n Product Cost Controlling is integrated through the processes in logistics.

• it sets prices for material valuation

• it provides cost component splits for valuation in Profitability Analysis

• production cost centers and business processes allocate costs to cost objects (like productionorders) in CO-PC

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• it settles production variances to Profitability Analysis

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n Evaluate the effectiveness of your production system.• set meaningful standards to measure performance• use variance analysis to compare• report by plant, product group, product or even order

n Strategic decisions• (primary) cost component split, cost component splits by organizational unit• scrap costs, full integration of Activity Based Costing

n Inventory valuation• alternative valuations (legal, group, profit center)• three parallel currencies• standard costs• actual costs

n Semi finished and finished goods valuation• standard prices provided by cost estimates• creation of alternative cost estimates for balance sheet purposes as closing activities

n Value Work-in-Process at the close of period end

n Provisions for losses• used in a make-to-order environment• update balance sheet and profit-and-loss statements accordingly

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n Product Cost Planning refers to the creation of cost estimates for the production of goods or services.There is no reference to a production order (the cost estimate is independent of any given productionorder). If a quantity structure (bill of material and routing) is available in the PP (ProductionPlanning) module of the R/3 system, you can create a cost estimate automatically using the PP data.If no quantity structure is available in R/3, the costing items can be entered manually by means ofunit costing, or can be transferred automatically from a non-SAP system using batch input.

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n In Cost Object Controlling, the costs incurred in the production of a product or service are collectedon a cost object (such as a production order). Which cost object is used depends on your controllingrequirements. It may be a sales order, a production order, a process order or a production costcollector. Cost Object Controlling is used to calculate work in process, scrap costs and variances atperiod close.

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n Product costing uses the data in Logistics to determine the material consumption (BOM) and theactivities used (routing). This data forms the quantity structure.

n Product costing valuates this quantity structure with the following information:

é prices for materials

é prices for activities

é overhead on the direct costs for these materials and activities

é overhead for sales and administration costs

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n The results are saved in various forms, and are also used by other applications.

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n The following business transactions result in actual costs:

é goods movements in Materials Management

é invoice receipts in Financial Accounting

é confirmations in Production Planning

é reposting and allocation of overhead in Cost Accounting

n You can enter the material withdrawals, the confirmations and the goods receipts in separatetransactions.

n Otherwise you can use the control key of the operation to specify that a goods receipt is to be postedwhen the operation is confirmed (normally the last operation). You can assign materials that are to bebackflushed to an operation and post a goods issue for these components when you create theconfirmation.

n You can create the confirmation for each order or for each transaction. Confirmation at transactionlevel is recommended for the subsequent calculation of WIP and variances.

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n Template Allocation includes process costs and activities.

n Calculating work in process will calculate your WIP either at actual costs (when using fullsettlement) or at target costs (when using periodic settlement).

n Variance calculation calculates not only variances, but also target scrap and target costs as the basisfor the target/actual comparison and scrap variances.

n Settlement is the last step in period-end closing in Cost Object Controlling.The necessary accountingdocuments are posted in Financial Accounting and in the Material-Ledger and data passed on toother components such as Profitability Analysis and Profit-Center Accounting.

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n In this case the costs posted onto the process order via goods issues, confirmations and goodsreceipts are stored on a CO-object, which has a one-to-one relationship to the process order.

n In this example process orders have the settlement type FULL.

n As long the process order is not fully delivered or flagged technical complete the remaining orderbalance is treated as WIP. Otherwise the order balance shows up in variance calculation.

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n In the Product Cost by Order component, the variances are not calculated until the order has thestatus DLV (delivered). This means that when the order has this status, the system no longerinterprets the difference between the debit and the credit as work in process but as a variance. InProduct Cost by Order, orders never have work in process and variances at the same time.

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n Product Cost Collectors always have the settlement type PER.

n With period-end closing, Work in Process at Target Costs as well as Variances can be calculated onthe product cost collector.

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n In Product Cost by Period the work in process is calculated at target costs. For repetitivemanufacturing you must enter reporting point backflushes for the operation, and for manufacturingorders you must enter confirmations for the operation. Confirmed quantities that are not scrap arevaluated in WIP calculation at target costs in accordance with the valuation variant for work inprocess and scrap defined in Customizing for Product Cost by Period.

n In the Product Cost by Period component, variances are calculated by period. Variance calculationcompares the confirmed actual values with the target values. The variances are determined as thedifference between the actual costs, less the delivery values, less the WIP at target values.

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n The Product Cost by Sales Order component is recommended for complex make-to-orderenvironments.

n You can use the Product Cost by Sales Order component in the following situations:

• When you are manufacturing in-house with reference to a sales order.

• When you are purchasing products with reference to a sales order and reselling them to yourcustomers.

• When you are providing services whose costs are assigned to a sales order.

n This component allows you to do the following:

• Calculate and analyze planned costs and actual costs by sales order item

• Calculate and analyze planned revenues and actual revenues by sales order item

• Calculate the value of your inventories of finished and unfinished products

• Create reserves automatically

• Transfer data to Financial Accounting (FI)

• Transfer data to Profitability Analysis (CO-PA)

• Transfer data to Profit Center Accounting (EC-PCA)

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n The slide shows the relationship between Controlling by Sales Order, Controlling by Order/ byPeriod.

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Pre-Sales Activities

Sales Order Processing

Inventory Sourcing

Delivery

Billing

Payment

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Pre-Sales Activities

Sales Order ProcessingInventory Sourcing

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n Effective sales order processing ties all activity to customer demand in a series of tightly integratedprocesses. R/3 Sales and Distribution gives you precisely this kind of sales order processing using aseries of linked documents to generate a workflow for sales and distribution. Sales and Distributionbegins with pre-sales processing and ends with customer payment for goods received and servicesrendered. Sales Distribution represents each of these processes with electronic documents, eachlinked both to preceding and subsequent electronic documents.

n The Customer Order Management cycle can begin with Pre-Sales Activities. For example: Inresponse to a Request for Quotation (RFQ) from your customer, you create and send a quotation.

n As part of Sales Order Processing, you create a sales document.

n During Inventory Sourcing, R/3 determines the supplier of the inventory, based on data that youcreate and control. Is the supplier one of your plants? If so, which one? Is the supplier a third-partyvendor? If so, which one?

n As a part of Delivery, you create a delivery document.

n During Billing, you create a billing document.

n In the Customer Payment process, you receive monies and post these monies in FinancialAccounting (FI).

n In R/3, the documents defined in Sales and Distribution help you manage the Customer OrderManagement cycle for you and your customer.

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SAP AG 1999

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n Order cycles sometimes begin with a sales query such as an inquiry or request for quotation. Salesqueries help you enter and store important, sales-related information you can use later during orderprocessing.

n Use this pre-sales information to plan sales strategies or help build a long-term relationship with thecustomer.

n Using sales queries provide data that can have great value for you later, particularly when:

é tracking lost sales

é recording pre-sales data to help negotiate large contracts

é selling to large organizations that must require documentation of the entire process

n Any one of the activities listed above can begin the sales process.

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n A sales order is an electronic document that captures and records your customer’s request for goodsor services.

n The sales order contains all pertinent information to process the customer’s request throughout theCustomer Order Management cycle.

n Sales and Distribution automatically proposes appropriate existing data from relevant master recordsin order to minimize errors and redundant effort in order processing.

n You can enter a sales order with many items in a single screen, or place a complex order using anexpanded order view.

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n Creating the delivery document signals the start of all shipping activities for your sales order.

n Creating a delivery document includes copying information from the sales order, such as thematerials and the quantities, onto the delivery document.

n The delivery document is the electronic means to help you manage all the activities of deliveryprocessing, including efficiently picking product, packing, planning and monitoring shipments,preparing shipping papers, and posting goods issue.

n Creating a transfer order includes copying information from the delivery document to the transferorder for processing within the warehouse.

n The transfer order is essential for controlling the movement of goods within your warehouse. Thetransfer order is based on a simple principle: where are you taking goods from and where are youtaking goods to, within your warehouse. There is a source location and a destination location forevery transfer order.

n When you post goods issue, you see the automatic update to the general ledger. R/3 affects thegeneral ledger by debiting the Cost-of-Goods Sold account and crediting the Inventory account.Inventory, both stock counts and valuation, goes down; cost-of-goods sold goes up.

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n Creating a billing document includes copying information from the sales order and the deliverydocument onto the billing document.

n The billing document serves several important functions:

é The billing document is the electronic means to help you prepare invoices, which are consideredoutput of Billing.

é The billing document serves as a source to Financial Accounting (FI) to help you in themonitoring and management of customer payment.

é When you create a billing document, you see the automatic update to the general ledger. R/3affects the general ledger by debiting the customer’s Accounts Receivable account and creditingthe Revenue account.

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n A make-to-order product is planned as a requirement for production using the sales order itemnumber. A separate segment is created in the planning run for this requirement. In the planningsegment, the requirements and stocks of the sales order item are managed separately. Thus, variouscustomer-specific variants of a product can be managed using only one material number.

n Starting from the sales order, single-item planning can be carried out for any level of the BOMstructure. Therefore, it is also possible to procure assemblies and components specifically for thesales order and manage this stock individually for the sales order. This is of particular importance ifcomponents can also be configured for the production of the individual customer product.

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n A similar handling of make-to-order production in comparison with make-to-stock production isenabled with the new R3/4.0 functionality of valuated sales order stock.

n This enables you

é to calculate production variances of related production orders

é to settle these variances to Profitability Analysis

é to provide a cost component split for Cost of Goods sold

n Moreover the sales order costing provides a basis for:

é sales and pricing decisions

é planned costs

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n Sales order costing supports different cost component views, delivers a costed BOM structure, costelement, and cost itemization information.

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n Use this option when your production controlling is strictly focused on products and not on the salesorder itself.

n This scenario fits perfectly to a make to stock environment and no additional period end closingactivities have to be performed.

n The Sales Controlling in such a scenario is accomplished in Profitability Analysis.

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n Sales Order Controlling is recommended if the following information is essential to your business:

é You high is my profit margin with this special sales order?

é How can I control my special sales efforts?

é How high is my fund commitment. Is this sales order performing well from costing pointof view?

é Where did late customer changes effect my production costs heavily?

n Moreover you can use results analysis to:

é create reserves for expected losses automatically

é manually add reserves for foreseen risks

é calculate Goods in Transit where goods have been shipped but not yet invoiced

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n Material movements are made via individual sales order stock.

n In Release 3.0/3.1 this stock is not valuated. As of Release 4.0 you can choose whether you managethis stock as unvaluated or valuated sales order stock.

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n Because the inventories assigned to sales orders and projects carry costs as well as quantities, goodsmovements for these inventories generate postings in Financial Accounting. The costs of thematerials can be determined in a cost estimate for the sales order or production order. The inventoryvalue can therefore be shown immediately in Financial Accounting - costing in the Controllingmodule is not necessary. The valuated goods movements result in debits and credits to the affectedobjects.

n The goods receipt is valuated using a predefined valuation strategy sequence.

n The first goods receipt results in valuation on the basis of one of the subsequent strategies in thespecified sequence. A standard price selected through one of the subsequent strategies is copied intostrategy and serves as the valuation basis from this point onwards.

é The system calculates the standard price on the basis of your customer exit COPCP002 Materialvaluation for valuated sales order stock.

é The system calculates the standard price in a sales order cost estimate. This sales order costestimate can be based on a unit cost estimate or on a product cost estimate.

é The system determines the standard price using the production order cost estimate or the plannedcosts for the WBS element. If there are multiple production orders for the same sales order item,the system uses the standard price that results from the production order that delivers first (seestrategy 1).

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n In repetitive manufacturing, the same product is usually produced over a longer period of time onone production line. Instead of being manufactured in restricted production lots, a total quantity ofthe product is manufactured over a specific period of time, with a specific production rate per partialperiod. Products generally go through production in a relatively steady flow. Semi-finished productsare often processed further directly, without being placed in interim storage.

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n Make-to-stock repetitive manufacturing: one alternative is to use repetitive manufacturing in make-to-stock production. This means that you produce products with no direct reference to sales orders.Depending on your production strategy, you can settle planned independent requirements fromDemand Management against sales orders.The same product is produced repeatedly over a substantial period of time. Instead of beingmanufactured in restricted production lots, a total quantity of the product is manufactured over aspecific period of time, with a specific production rate per partial period. Products go throughproduction in a relatively steady flow. Sales orders are delivered from stock.

n Order-oriented repetitive manufacturing: the other alternative is to use repetitive manufacturing fororder-oriented production. Sales orders can be processed separately and planned orders are createdwith direct reference to sales orders. Production is therefore controlled via sales orders. Thequantities you produce cannot be swapped between the individual sales orders, the finished productsare stocked specifically for individual sales orders (sales order stock). Sales order stock is reducedvia goods issue for sales order.

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n The system generates a planned order for the material listed in the sales order item. This plannedorder contains all the material components necessary for the manufacture of the finished product.The planned order can be created in the following ways:

é In requirement planning

é When the sales order is saved

n In order to generate the planned order generated when the sales order is saved, you must enterassembly type 1 (planned order: static processing) or 4 (planned order: dynamic processing) in therequirements class.

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n If you are in a sales-order-related production environment and using a valuated sales order inventorywith repetitive manufacturing, you can collect the costs for a configurable material on a product costcollector for the material.

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n If you have to process a high volume of data, you can significantly improve performance byseparating the backflushing processes.

n For this purpose, the backflushing processes are split into critical and uncritical partial processes. Inthe standard system backflushing includes the following partial functions:

é Goods receipt posting

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é Calculation of actual costs in production activity posting

é Reduction of the production quantities

é Adjustment of the dependent requirements of the components in the reporting point backflush

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n By separating the backflushing processes, you can instruct the system to post the goods receipts, andreduce the production requirement quantities and capacity requirements immediately. The partialfunctions that can be carried out later (uncritical functions) are collected in a work list and processedin a background job sometime later. These uncritical functions include, for example, BOMexplosion, posting goods issues, reduction of the dependent requirements and posting the productionactivities. Before posting the goods issues the single component requirements are aggregated, so thatthe number of material documents are decreased dramatically.

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n For make-to-order repetitive manufacturing, you must maintain the following logistics master data:material master, bill of materials, production line and routing. As of Release 4.0, you must alsocreate a product cost collector. If you are prepared not to use capacity planning and to carry outsimplified cost accounting (for example, not posting production activities for materials with a highmaterial cost share), it is not absolutely necessary to maintain a routing for repetitive manufacturing.

n You should not use materials of standard material type KMAT. Instead, you should use a materialthat is not material type KMAT and for which you select the ‘Material is configurable' indicator inthe Basic data view.

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n In the material master (MRP view), the indicator Repetitive manufacturing authorizes the materialfor repetitive manufacturing. This enables the use of various repetitive manufacturing functions (forexample, using various backflushing transactions).In the views Costing and Financial accounting , you define the price of the material and the pricecontrol to be used (standard price, moving average price) to valuate the material in backflushing.

n The repetitive manufacturing profile contains control parameters for repetitive manufacturing. Youdefine the repetitive manufacturing profile in Customizing for Repetitive Manufacturing and assignit to a material in the material master record. Various standard profiles for typical procedures areshipped with the standard system. They define, for example:

é whether, in backflushing, the system posts goods issues for the components simultaneously withgoods receipt of the assembly, or only posts a goods receipt (field GR and GI). If you set thesystem to only post goods receipts, the goods issue for the components must be posted later in aseparate transaction.

é whether, in backflushing, the system posts production activities simultaneously with goods receiptof the assembly, or only posts a goods receipt (field Activities). If you set the system to only postgoods receipts, the production activities must be posted later in a separate transaction (if you wantto post production activities).

é whether, when the backflushing processes are separated at final backflush, the system does notpost the goods issues for the components and/or the production activities in a separate transaction,but automatically as a background job at a later point in time (field Process control).

é which movement types are to be used for the goods movements.

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n The BOM defines planned material consumption for the components.

n In the status/long text of the BOM item (field production storage location), you can define whichissue storage location is used to backflush the components in the repetitive manufacturing backflush.

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n Simple production lines, often consisting of one work center, are created in the R/3 system as workcenters with work center category 0007 (WkCtr on prod. line).Other work center categories can also be used in repetitive manufacturing. The work center categoryWkCtr on prod. line is simply there to separate repetitive manufacturing work centers from otherwork centers, for organizational purposes.

n The work center defines the available capacity (standard or shift sequence). Various capacitycategories can be stored.

n The formulas the system uses to calculate capacity requirements are defined in the work center.

n You make the assignment to a cost center for valuation of internal activities in the work center.

n It makes sense to use the standard value key SAP3 (Production line planning) in the work center. Forthis standard value key, you can set the production time to must be entered and the setup andteardown times to should not be entered (for the times in the routing).

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n The routing is often used in repetitive manufacturing simply as a basis for scheduling/capacityrequirements determination, since it defines the production rate (quantity per time unit). Rateroutings therefore often have only one operation and do not describe the operations which areactually to be carried out.The operations which are actually to be carried out by personnel are often described in externallycreated work center instructions. These are for the information of work center personnel and are keptdirectly at the production line.You could, however, use a printout of the routing as an alternative to work center instructions.

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n In repetitive manufacturing, all costs incurred in production of a material are collected on a productcost collector and settled at period close (period-based Controlling).

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n The system generates a planned order for the material listed in the sales order item. This plannedorder contains all material components necessary for manufacture of the finished product. Theplanned order can be created in the following ways:

é In requirement planning

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n Once you have manufactured the material, you enter a goods receipt for the planned order. To dothis, access the menu of Repetitive Manufacturing and enter a goods receipt for the sales order.

n The sales order stock is valuated on the basis of the sales order cost estimate.

© SAP AG AC515 4-24

SAP AG 1999

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n The product cost collector is debited with the costs for the material components listed in the plannedorder.

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n Automatic posting of the product cost collector with the activities used only takes place if you havecreated a standard cost estimate for the configurable material. If you have created a standard costestimate for the configurable material and if you have specified in the repetitive manufacturingprofile that activities should be posted, then when the goods receipt is posted in the menu ofrepetitive manufacturing the product cost collector is debited with the activities according to thestandard cost estimate. The debit with direct material costs is still made in accordance with thematerial components listed in the planned order.

n If you have not created a standard cost estimate for the configurable material but you still want todebit the product cost collector for the activities used, carry out an internal activity allocation in theProduct Cost by Period menu.

© SAP AG AC515 4-26

SAP AG 1999

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� &UHDWLQJ�DQ�LQYRLFH�� automatically creates an

accounting document that updatesthe general ledger account

� updates the customer’scredit record

� updates sales statistics for thesales information system

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n At billing, the R/3 System will debit the customer’s Accounts Receivable account and credit theRevenue account.

n Please note: In your implementation of the R/3 System, there may be automatic update to otheraccounting components, if implemented. For example: Controlling (CO), Profitability Analysis(CO-PA), and Legal Consolidation (FI-LC). In your implementation of the R/3 System, there maybe additional updates to the general ledger if you implement Warehouse Management or if youaccept multiple methods of payment, in addition to Credit Management.

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n You can summarize the data according to the derived characteristics and then drill down interactivelyin reporting. At each level of the report, you can display the drilldown list (overview) or detailedinformation (margin analysis).

© SAP AG AC515 4-29

SAP AG 1999

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n In a CO-PA contribution margin report value fields containing process costs can now be included fora more realistic profitability analysis on product families, customers, distribution channels etc. TheCO-PA reporting functionality allows a ‘Turn and Twist' through all the dimensions of CO-PA toeven drill down to the profitability of single products.

© SAP AG AC515 4-30

SAP AG 1999

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n It depends on your business scenario if a variance calculation is usefull for the analysis of productioncosts.

n To settle the price differences to CO-PA, you can

é process variance calculation and settle the variance categories. In case that you do not want toanalyse the variance categories, use only variance category “remaining variances”.

é Define the price difference account as a cost element and enter a default account assignment toprofitability segment.

© SAP AG AC515 4-33

SAP AG 1999

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n Settlement dynamically distributes the variance to the different individual requirements stocksegments according to the delivery values of the delivered quantities. Dynamic distribution toindividual stock segments and to stock segments of make-to-stock materials is also possible.

© SAP AG AC515 4-34

SAP AG 1999

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Õ The header contains customer-relateddata for the entire order, such as currencyand term of payment

Õ Item contain data about the material andquantities ordered

Õ Schedule lines inform you as to when andin what quantity the individual items will bedelivered

n A sales document can contain as many items as you require. Items contain information such as:

é Conditions

é Texts

é Partner

n Each item may contain several schedule lines. The requested delivery date appears in the firstschedule line. If the order quantity cannot be confirmed for the requested delivery date, the R/3System proposes delivery dates and confirmed quantities in the following lines. Schedule linescontain the following information:

n Delivery dates

é Quantities to be delivered on these dates

© SAP AG AC515 4-36

SAP AG 1999

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n Item categories provide additional control functions for the sales order documents.

n By using an item category, the system can process a material differently in each document type.

n The item category in the sales document depends on the sales document type and the material.

© SAP AG AC515 4-37

SAP AG 1999

,WHP�&DWHJRU\�'HWHUPLQDWLRQ

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n You can find the item category group in view „basic data“ and „sales 2“ of the material masterrecord.

© SAP AG AC515 4-38

SAP AG 1999

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Requirement Class

Requirement Type

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MRP Group

n You can select the requirements type through the MRP group or the strategy group in the MRP 1view in the material master record.

n Strategy for Determining the Requirements Type:

• First, an attempt is made to find a requirements type using the strategy group in the materialmaster.

• If the strategy group has not been maintained, the system will determine it using the MRPgroup.

• If the MRP group has not been defined, the system uses the material type instead of the MRPgroupwhen accessing the corresponding control tables.

• If no requirements type is found here, the system assumes a special rule and attempts to find arequirements type with the aid of the item category and the MRP type.

• If this is not possible, a last attempt is made to find a requirements type with the item categoryonly.

• If the last attempt fails, the system declares the transaction as not relevant for the availabilitycheck or transfer of requirements.

© SAP AG AC515 4-39

SAP AG 1999

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Requirement Class

Requirement Type

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Strategy Group

MRP Group Item UsageItem Category Group Document Type

n Another possibility is to select the requirement type through the item category group (sales viewmaterial master record) and the order type of the SD document (inquiry, quotation, sales order)

n You can select an alternative search strategy in the customizing step ‘Check Control ofRequirements Type Determination'. If the field ‘Source' field contains the value 1 or 2 therequirement type is selected through the item category group and order type.

© SAP AG AC515 4-40

SAP AG 1999

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ßtà>à>áMâ�ã�ä å�æJç!áMè�éJêOëWáTâ~á�ì%íDà

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î�ï à6íYêOìMðî�ï à6íYêOìMðJõ7ö ÷î�ï à6íYêOìMð�ø�á6íXù ï ÷î�ï à6íYêOìMð�ú_ó�ëYê ó�ì>íî�ï à6íYêOìMðüû�ù>á>á%íî�ï ò%å î�ï à6íXêOìTðüû�ù>á>á^íî ìM÷�ñTå�ò�ý�ê ì>á�ö íDáMâ~àî ìM÷�ñTå�ò�ý�ê ì>á�ö íXþ�ê ÿ

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Account Assignement Sales Order Stock Product Cost byCategory Sales Order

E Yes Yes M Yes No B No Yes

n To enable goods movements to take place through the sales order stock, you must select arequirements class that specifies an account assignment category that specifies that goodsmovements take place through the sales order stock ( Special stock field). Goods movements takeplace through the sales order stock if the entry in the Special stock field is "E" (order stock).

n To be able to collect costs on a sales order item, you must select a requirements class that specifiesan account assignment category that allows costs and revenues to be collected on a sales order item(Consumption posting field). Collecting costs and revenues on the sales order item is allowed whenthe entry in the Consumption posting field is "E" (settlement through sales order).

n Collecting costs and revenues on the sales order item is recommended in complex make-to-orderproduction. In the standard system, the account assignment category is "E" (individual customerrequirements with controlling by sales order).

n You make no entry in the Consumption posting field if you are using a valuated sales order stock anddo not want to flag the sales order item (item in an inquiry, quotation, or sales order) as carryingcosts and revenues. This is especially recommended in mass production on the basis of sales orders.In the standard system, the account assignment category is "M" (individual customer requirementswithout controlling by sales order).

n You can also carry materials from make-to-stock production in a sales order item that carries costsand revenues. This is recommended for replacement parts that are delivered for a material of thesales order stock and are withdrawn from the non-customer inventory. Here you enter "E" in theconsumption posting field (settlement through sales order). In the standard system the accountassignment category is "B".

© SAP AG AC515 4-41

SAP AG 1999

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î�ï à>íXêOìMðî�ï à>íXêOìMð�õDö ÷î�ï à>íXêOìMð�ø�á%íXù ï ÷î�ï à>íXêOìMð�úSóTëYê óTì>íî�ï à>íXêOìMðüûtù6á>á6íî�ï ò6å îjï à>í@êOìTðüû�ù>á>á%íî ìM÷�ñMå�ò�ý�ê ì6á�ö í7á>â~àî ìM÷�ñMå�ò�ý�ê ì6á�ö íYþ�ê ÿ

ßVô>ô ï é�ì>í�ß�à6àTðTí�� î ó6í áMð ï ë+åú_ó�ä éMó%íYê ï ì ø� ê í@ù ï é>í�ú_ó�ä � õ`û!í@ë7ó^í áMðTåû4á6í`í\ä á>âBáTì>í��Cë ï�� êOä áçCá6à�éJä í�ß�ì>ó�ä åMàJê à�4á%å

Controls, if the special stock is valutated:

- SPACE: No stock valuation- M: Separate valuation with ref. to sales document/project- A: Valuation without reference to sales document

n The special stock indicator in the sales order item determines how the sales order stock for that SDdocument item is to be valuated. For dependent requirements that are controlled by individualrequirements, the valuation approach is taken from the SD document item assigned to thecomponent.

© SAP AG AC515 4-42

SAP AG 1999

9DOXDWLRQ�RI�6DOHV�2UGHU�6WRFN

Already existing Price inSales Order Stock Segment

Already existing Price inSales Order Stock Segment

Customer ExitCustomer Exit

Sales Order CostingSales Order Costing

Production OrderPlanned Costs

Production OrderPlanned Costs

Standard Price(Standard Cost Estimate)

Standard Price(Standard Cost Estimate)

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n The goods receipt is valuated using a predefined valuation strategy sequence.

é The first goods receipt results in valuation on the basis of one of the subsequent strategies in thespecified sequence. A standard price selected through one of the subsequent strategies is copiedinto strategy and serves as the valuation basis from this point onwards.

é The system calculates the standard price on the basis of your customer exit COPCP002 Materialvaluation for valuated sales order stock.

é The system calculates the standard price in a sales order cost estimate. This sales order costestimate can be based on a unit cost estimate or on a product cost estimate or a mixture of the two.

é The system determines the standard price using the production order cost estimate or the plannedcosts for the WBS element. If there are multiple production orders for the same sales order item,the system uses the standard price that results from the production order that delivers first (seestrategy 1).

é If you created the same material as a collective requirements material, the system reads thematerial master record of the collective requirements material. The standard price in the masterrecord of the collective requirements material may have been calculated in different ways, such asin a standard cost estimate.

© SAP AG AC515 4-43

SAP AG 1999

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ßVô%ô ï é�ì>íTßtà6àTðMí�� î ó6í á>ð ï ë+åú_ó�ä éMó%íYê ï ì�ºê íXù ï é>íTúSóTä � õ`û"íXë7ó^í áMð>åû4á%íWí\ä á>âüá�ì>í��Cë ï�� êOä áçCá^àJé�ä í7à�ß�ì6ó�ä å6àJê à�CáLå

X Special stock is valuated by a standard cost estimate.

n You have to set the indicator val.-strategy to valuate the valuated sales order stock with the standardprice of the non-allocated warehouse stock.

© SAP AG AC515 4-44

SAP AG 1999

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ßVô6ô ï éJì6í�ßtà%àJê ð"ìTâ~á�ì6íî�ï à6íYêOìMðî�ï à6íYêOìMðJõ7ö ÷î�ï à6íYêOìMð�ø�á6íXù ï ÷î�ï à6íYêOìMð�ú_ó�ëYê ó�ì>íî�ï à6íYêOìMðüû�ù>á>á%íî�ï ò%å î�ï à6íXêOìTðüû�ù>á>á^íî ìM÷�ñTå�ò�ý�ê ì>á�ö íDáMâ~àî ìM÷�ñTå�ò�ý�ê ì>á�ö íXþ�ê ÿ

ßVô%ô ï é�ì>íTßtà6àTðMí�� î ó6í á>ð ï ë+åú_ó�ä éMó%íYê ï ì�ºê íXù ï é>íTúSóTä � õ`û"íXë7ó^í áMð>åû4á%íWí\ä á>âüá�ì>í��Cë ï�� êOä áçCá^àJé�ä í�ß�ìMó�ä åMà�ê à4á%åControls the automatic

costing of a sales orderitem:- A Automatic Costing- B Automatic Costing and marking

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n The costing activities indicator controls, whether the system automatically

é costs any remaining uncalculated sales document items, or

é costs and marks any remaining uncosted sales document items.

when you save an SD-document.

n The following values are allowed for this indicator:

é Enter an A if the sales document item should be automatically costed when you save thedocument.

é Enter a B if the sales document item should be automatically costed and marked when you savethe document.

é Enter nothing, if you want to be able to cost a sales document item manually in the salesdocument.

© SAP AG AC515 4-45

SAP AG 1999

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ßVô%ô ï é�ì>íTßtà6àTðMí�� î ó6í á>ð ï ë+å øú_ó�ä éMó%íYê ï ì ø�ºê íXù ï é>íTúSóTä � õ`û"íXë7ó^í áMð>åû4á%íWí\ä á>âüá�ì>í��Cë ï�� êOä áçCá^àJé�ä í7à�ß�ì6ó�ä å6àJê à�CáLå

Automatic Costing andMarking

Valuated Sales Order Stockwithout Cost ObjectControlling on Sales Order

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n You have to set the indicator val.-strategy to valuate the valuated sales order stock with the standardprice of the non-allocated warehouse stock.

© SAP AG AC515 4-46

SAP AG 1999

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ú��

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$FFRXQW�$VVLJQPHQW�&DWHJRU\��µ0µNo Product Cost bySales Order

=>

No Cost Object iscreated

© SAP AG AC515 4-47

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At the conclusion of this exercise, you will be able to:

• Understand the quantity and value in make-to-order without salesorder controlling using repetitive manufacturing.

• Maintain the master data required for make-to-order repetitivemanufacturing.

• Check the control data of the sales order item.

• Create a planned order to fulfill the sales orders requirement.

• Carry out back-flushing in sales order-oriented repetitivemanufacturing.

• Create a delivery and invoice for a sales order.

• Analyze the relevant accounting and controlling documents for themake-to-order process.

In your plant 1000, the finished product T-FA## can be produced onproduction line T-LA##. The master data has already been maintained butis to be verified. You create a sales order, check the control data of thesales order and back-flush the quantity produced in the R/3 system. At theend of this exercise you create a delivery to the customer and an invoicefor the delivery.

1-1 The master data for the production of assembly 7�)$�� has already been prepared.In the following exercise, you will check that the entries for the repetitivemanufacturing process are correct.

1-1-1 Is the material authorized for repetitive manufacturing? (use MRP4 view inthe material master record)

Menu path:

/RJLVWLFV�Å�3URGXFWLRQ�Å�0DVWHU�GDWD�Å�0DWHULDO�PDVWHU�Å0DWHULDO�Å�'LVSOD\�Å�'LVSOD\�FXUUHQW

Material: 7�)$��Choose (QWHU. In the dialog box, select 053��Choose (QWHU. In the dialog box, make the following entry:Plant: ��Choose (QWHU.

What is the repetitive manufacturing profile?

_____________________________________________________

© SAP AG AC515 4-49

1-1-2 According to the repetitive manufacturing profile, are production activitiesautomatically posted to the product cost collector at final back-flush for thismaterial?

Menu path:7RROV�Å�$FFHOHUDWHG6$3�Å�&XVWRPL]LQJ�Å 3URMHFW�0DQDJHPHQW

Press Button 6$3�5HIHUHQFH�,0*�Customizing path:,PSOHPHQWDWLRQ�*XLGH�Å�3URGXFWLRQ�Å�5HSHWLWLYH�0DQXIDFWXULQJÅ&RQWURO�'DWD�Å�'HILQH�5HSHWLWLYH�0DQXIDFWXULQJ�3URILOHV

or

,PSOHPHQWDWLRQ�*XLGH��Å�&RQWUROOLQJ�Å�3URGXFW�&RVW�&RQWUROOLQJÅ&RVW�REMHFW�FRQWUROOLQJ�Å�3URGXFW�&RVW�E\�3HULRG�Å�6LPXOWDQHRXV&RVWLQJ�Å�&KHFN�&RQWURO�'DWD�IRU�5HSHWLWLYH�0DQXIDFWXULQJ�3URILOHV

1-1-3 Does a product cost collector exist for material T-FA##?

Menu path:$FFRXQWLQJ�Å�&RQWUROOLQJ�Å�3URGXFW�&RVW�&RQWUROOLQJ�Å &RVW�REMHFW�FRQWUROOLQJ�Å�3URGXFW�&RVW�E\�3HULRG�Å�0DVWHU�'DWD�Å3URGXFW�&RVW�&ROOHFWRU�Å�(GLW

Now enter the following data:Material: 7�)$��Plant: ��Choose (QWHU

1-2 Start by creating a sales order for the finished product T-FA##.

1-2-1 Create a sales order for one piece:

Menu path:/RJLVWLFV�Å�6DOHV�DQG�'LVWULEXWLRQ�Å�6DOHV�Å2UGHU�Å�&UHDWH

Order type:� 25��6WDQGDUG�2UGHU�Sales organization: ��Distribution channel: ��Division: ��Choose (QWHU.

Now enter the following data:Sold-to party: ��PO number: ��Req.deliv. date: LQ��GD\VMaterial: 7�)$��Order quantity: � pieceChoose (QWHU�

© SAP AG AC515 4-50

In the following characteristic valuation, valuate the material characteristicsas follows:

Engine: �� (Motor 4 cyl. 66kW)Transmission: �� (5-speed)Paint: 06& (Metallic Black)Trim: 6 (Substance)Interior color: % (Beige)Options: 5%8 (Radio Business Sound)

Choose the pushbutton EDFN.

1-2-2 Check the following control data of the sales order item.

What item category does the item have?

______________________________________________________

What requirement type was determined for the sales order item?(Select tabstrip Procurement)

______________________________________________________

1-2-3 Save the sales order and record the sales order number:

______________________________________________________

1-2-4 Now check the cost estimate which was generated when saving the salesorder.

Menu path:/RJLVWLFV�Å�6DOHV�DQG�'LVWULEXWLRQ�Å�6DOHV�Å2UGHU�Å�'LVSOD\

Menu path:([WUDV�Å�&RVWLQJ

Make a note of the cost of goods manufactured:

______________________________________________________

© SAP AG AC515 4-51

1-3 Now create planned orders for the sales orders.

1-3-1 To do this, execute an MRP run for the finished product T-FA## in plant1000:

Menu path:/RJLVWLFV�Å�3URGXFWLRQ�Å�053�Å3ODQQLQJ�Å�6LQJOH�,WHP��0XOWL�/HYHO

Material: 7�)$��Plant: ��Confirm by choosing (QWHU�WZLFH.

1-3-2 Check the planning results in the MRP list for the material:

Menu path:/RJLVWLFV�Å�3URGXFWLRQ�Å�053�Å(YDOXDWLRQV�Å�053�OLVW

Material: 7�)$��Plant: ��Confirm with (QWHU.

1-4 You have produced 1 finished product T-FA##. for your sales order.

1-4-1 Carry out the final back-flush in Repetitive Manufacturing:

Menu path:/RJLVWLFV�Å�3URGXFWLRQ�Å�5HSHWLWLYH�PDQXIDFWXULQJ�Å %DFNIOXVK�Å5(0�EDFNIOXVK

Select the tabstrip 0DNH�WR�RUGHU.Now enter the following data:

Backflush qty: 1

Sales order: \RXU�VDOHV�RUGHU�QXPEHUSales order item: ��Plant: ��To location: ��

Confirm with (QWHU and VDYH the final back-flush.

In the subsequent dialog box for serial number processing, select &UHDWHVHULDO�QR��DXWRPDWLFDOO\ and leave the dialog box with the pushbutton&RQWLQXH�(QWHU.

Make a note of the serial number:

______________________________________________________

© SAP AG AC515 4-52

1-4-2 Display the goods receipts/issue document and determine what financialaccounting or cost accounting documents were created.

Menu path:/RJLVWLFV�Å�3URGXFWLRQ�Å�5HSHWLWLYH�PDQXIDFWXULQJ�Å (QYLURQPHQW�Å0DW��GRFXPHQW�IRU�PDWHULDO

Now enter the following data:Material: 7�)$��Plant: ��Posting date: WRGD\

Confirm with ([HFXWH�

Select for the relevant material document the accounting documents.Menu path:(QYLURQPHQW�Å�0DW��GRFXPHQW�IRU�PDWHULDO

Select for the relevant material document the overview.

1-5 The car ordered is now available for delivery.

1-5-1 Create a sales delivery for the car.

Menu path:/RJLVWLFV�Å�6DOHV�DQG�'LVWULEXWLRQ�Å�6DOHV�Å�2UGHU��Å6XEVHTXHQWIXQFWLRQV�Å�2XWERXQG�'HOLYHU\

Enter the following data:Shipping Point: ��Delivery Date: WRGD\¶V�GDWH�SOXV��GD\VSales Order: QXPEHU�RI�\RXU�VDOHV�RUGHUChoose Button� (QWHU

You need to specify the serial number for your car.Menu path:([WUDV�Å�6HULDO�QXPEHUV

Now enter the following data:Serial Number: \RXU�VHULDO�QXPEHU�IURP�WKH�EDFNIOXVK�*5

Leave the dialog box with the pushbutton &RQWLQXH�(QWHU.

Proceed with the steps for picking.

Select tabstrip 3LFNLQJ.

Enter the following data:Storage Location: ��Pick quantity: �

Post the goods issue with the pushbutton 3RVW�*RRGV�,VVXH.

© SAP AG AC515 4-53

1-5-2 Display the goods issue document and determine if any financial accountingor cost accounting documents were created for the goods issue

Form delivery processing: 2XWERXQG�GHOLYHU\��Å�'LVSOD\��enter thedelivery document, press (QWHU, select item 10, then (QYLURQPHQW�Å'RFXPHQW�IORZ��Choose the *'�JRRGV�LVVXHV��then, (QYLURQPHQW�Å'LVSOD\�GRFXPHQW� Select $FFRXQWLQJ�GRFXPHQWV�

1-6 Create an invoice for delivery. Display the billing document that was created, Displaythe financial accounting document and the cost accounting document.

Menu path:/RJLVWLFV�Å�6DOHV�DQG�'LVWULEXWLRQ�Å�6DOHV�Å�2UGHU�Å�6XEVHTXHQW�IXQFWLRQV�Å%LOOLQJ�GRFXPHQW

Save the billing document.

To display the invoice: %LOOLQJ�GRFXPHQW�Å�'LVSOD\��Enter the billing documentnumber, then enter. To view the accounting documents, press button $FFRXQWLQJ�toanalyze the FI- and CO- Documents.

© SAP AG AC515 4-54

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1-1 The master data for the production of assembly 7�)$�� has already been prepared.In the following exercise, you will check that the entries for the repetitivemanufacturing process are correct.

1-1-1 Is the material authorized for repetitive manufacturing?

Menu path:


Material: 7�)$��Choose (QWHU. In the dialog box, select 053��Choose (QWHU. In the dialog box, make the following entry:Plant: ��Choose (QWHU.

7KH�LQGLFDWRU�µ5HSHWLWLYH�PDQXIDFWXULQJ�DOORZHG¶�LV�VHW��7KHUHIRUH�WKHPDWHULDO�7�)$��LV�DXWKRUL]HG�IRU�UHSHWLWLYH�PDQXIDFWXULQJ�

What is the repetitive manufacturing profile?

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1-1-2 According to the repetitive manufacturing profile, are production activitiesautomatically posted to the product cost collector at final back-flush for thismaterial?

Menu path:7RROV�Å�$FFHOHUDWHG6$3�Å�&XVWRPL]LQJ�Å 3URMHFW�0DQDJHPHQW

Press Button 6$3�5HIHUHQFH�,0*�Customizing path:,PSOHPHQWDWLRQ�*XLGH�Å�3URGXFWLRQ�Å�5HSHWLWLYH�0DQXIDFWXULQJÅ&RQWURO�'DWD�Å�'HILQH�5HSHWLWLYH�0DQXIDFWXULQJ�3URILOHVor

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© SAP AG AC515 4-55

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1-1-3 Does a product cost collector exist for material T-FA##?

Menu path:$FFRXQWLQJ�Å�&RQWUROOLQJ�Å�3URGXFW�&RVW�&RQWUROOLQJ�Å &RVW�REMHFW�FRQWUROOLQJ�Å�3URGXFW�&RVW�E\�3HULRG�Å�0DVWHU�'DWD�Å3URGXFW�&RVW�&ROOHFWRU�Å�(GLW

Now enter the following data:Material: 7�)$��Plant: ��Choose (QWHU

7KH�SURGXFW�FRVW�FROOHFWRU�IRU�PDWHULDO�7�)$��LV�DOUHDG\�FUHDWHG�

1-2 Start by creating a sales order for the finished product T-FA##.

1-2-1 Create a sales order for one piece:


Order type: 25��6WDQGDUG�2UGHU�Sales organization: ��Distribution channel: ��Division: ��Choose (QWHU.

Now enter the following data:Sold-to party: ��PO number: ��Req.deliv. date: LQ��GD\VMaterial: 7�)$��Order quantity: � pieceChoose (QWHU.In the following characteristic valuation, valuate the material characteristics asfollows:

Engine: �� (Motor 4 cyl. 66kW)Transmission: �� (5-speed)Paint: 06& (Metallic Black)Trim: 6 (Substance)Interior color: % (Beige)Options: 5%8 (Radio Business Sound)

Choose the pushbutton EDFN�

© SAP AG AC515 4-56


What item category does the item have?(Select tabstrip 6DOHV�

7$&��9DULDQW�&RQILJXUDWLRQ�

What requirement type was determined for the sales order item?(Select tabstrip 3URFXUHPHQW�.(.6��2UG��FRQV��RI�FKDU��SODQQLQJ�2UGHU�


______________________________________________________

1-2-4 Now check the cost estimate which was generated when saving the salesorder.

Menu path:/RJLVWLFV�Å�6DOHV�DQG�'LVWULEXWLRQ�Å�6DOHV�2UGHU�Å�'LVSOD\

Enter the Sales order number

Choose (QWHUMenu path:([WUDV�Å�&RVWLQJ

Make a note of the cost of goods manufactured:

______________________________________________________

© SAP AG AC515 4-57

1-3 Now create planned orders for the sales orders.

1-3-1 To do this, execute an MRP run for the finished product T-FA## in plant1000:

Menu path:/RJLVWLFV�Å�3URGXFWLRQ�Å�053�Å3ODQQLQJ�Å�6LQJOH�,WHP��0XOWL�/HYHO

Material: 7�)$��Plant: ��Confirm by choosing� (QWHU�WZLFH�

1-3-2 Check the planning results in the MRP list for the material:

Menu path:/RJLVWLFV�Å�3URGXFWLRQ�Å�053�Å(YDOXDWLRQV�Å�053�OLVWMaterial: 7�)$��Plant: ��Confirm with (QWHU.

For the individual requirement of your sales order a planned order wascreated.

1-4 You have produced 1 finished product T-FA##.

1-4-1 Carry out the final back-flush in Repetitive Manufacturing:

Menu path:/RJLVWLFV�Å�3URGXFWLRQ�Å�5HSHWLWLYH�PDQXIDFWXULQJ�Å%DFNIOXVK�Å5(0�EDFNIOXVK

Select the tabstrip 0DNH�WR�RUGHU�Now enter the following data:

Backflush qty: �Sales order: \RXU�VDOHV�RUGHU�QXPEHUSales order item: ��Plant: ��To location: ��

Confirm with (QWHU and VDYH the final back-flush.

In the subsequent dialog box for serial number processing, select &UHDWHVHULDO�QR��DXWRPDWLFDOO\ and leave the dialog box with the pushbutton ([LWZLQGRZ�(QWHU.

Make a note of the serial number:

_____________________________________________________

© SAP AG AC515 4-58

1-4-2 Display the goods receipts/issue document and determine what financialaccounting or cost accounting documents were created.

Menu path:/RJLVWLFV�Å�3URGXFWLRQ�Å�5HSHWLWLYH�PDQXIDFWXULQJ�Å(QYLURQPHQW�Å0DW��GRFXPHQW�IRU�PDWHULDO

Now enter the following data:Material: 7�)$��Plant: ��Posting date: WRGD\

Confirm with ([HFXWH�

Select for the relevant material document the accounting documents.Menu path:(QYLURQPHQW�Å�0DW��GRFXPHQW�IRU�PDWHULDO

Select for the relevant material document the overview:

1 piece T-FA## is in the sales order stock.

© SAP AG AC515 4-59

1-5 The car ordered is now available for delivery.

1-5-1 Create a sales delivery for the car.

Menu path:/RJLVWLFV�Å�6DOHV�DQG�'LVWULEXWLRQ�Å�6DOHV�Å�2UGHU��Å6XEVHTXHQWIXQFWLRQV�Å�2XWERXQG�'HOLYHU\

Enter the following data:Shipping Point: ��Delivery Date: WRGD\¶V�GDWH�SOXV��GD\VSales Order: QXPEHU�RI�\RXU�VDOHV�RUGHUChoose Button� (QWHU

You need to specify the serial number for your car.Menu path:([WUDV�Å�6HULDO�QXPEHUV

Now enter the following data:Serial Number: \RXU�VHULDO�QXPEHU�IURP�WKH�EDFNIOXVK�*5�

Leave the dialog box with the pushbutton�&RQWLQXH�(QWHU.�

Proceed with the steps for picking.

Select tabstrip 3LFNLQJ.

Enter the following data:Storage Location: ��Pick quantity: �

Post the goods issue with the pushbutton 3RVW�*RRGV�,VVXH.

1-5-2 Display the goods issue document and determine if any financial accountingor cost accounting documents were created for the goods issue

Form delivery processing: 2XWERXQG�GHOLYHU\��Å�'LVSOD\��enter thedelivery document, press (QWHU, select item 10, then (QYLURQPHQW�Å'RFXPHQW�IORZ��Choose the *'�JRRGV�LVVXHV��then, (QYLURQPHQW�Å'LVSOD\�GRFXPHQW� Select $FFRXQWLQJ�GRFXPHQWV�

1-6 Create an invoice for delivery. Display the billing document that was created, displaythe financial accounting document and the cost accounting document.

Menu path:/RJLVWLFV�Å�6DOHV�DQG�'LVWULEXWLRQ�Å�6DOHV�Å�2UGHU�Å�6XEVHTXHQW�IXQFWLRQV�Å%LOOLQJ�GRFXPHQW

Save the billing document.

To display the invoice: %LOOLQJ�GRFXPHQW�Å�'LVSOD\��Enter the billing documentnumber, then enter. To view the accounting documents, press button $FFRXQWLQJ�toanalyze the FI- and CO- Documents.

© SAP AG AC515 5-1

SAP AG 1999

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é How high is my profit margin with this special sales order?


é How high is my fund commitment? Is this sales order performing well from a costing pointof view?


n In this scenario you have the ability to:

é allocate sales overhead to the sales document item

é allocate process costs to the sales document item

é assign special direct costs of sales and distribution to the sales document item


é create automatically reserves for expected losses

é manually add reserves for foreseen risk

é calculate Goods in Transit when goods have already shipped but not yet invoiced

© SAP AG AC515 5-7

SAP AG 1999

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n Typical of discrete manufacturing is the frequent switching from one manufactured product toanother. The products are typically manufactured in individually defined lots, for each of which thesequence of work centers through production varies. Costs are calculated on the basis of orders andindividual lots.

é With repetitive manufacturing, products remain unchanged over a longer period and are notmanufactured in individually defined lots. Instead, a total quantity is produced over a certainperiod at a certain rate.

n Discrete manufacturing typically involves varying sequences of work centers through whichproducts can pass as they are being made. The order of work centers is determined in routings, whichcan often be very complex. There can be waiting times between the individual work centers. Also,semi-finished products are frequently placed in interim storage prior to further processing.

n In discrete manufacturing, component materials are staged with specific reference to the individualproduction lots. Completion confirmations for the various steps and processes document the progressof work and serve the purposes of fine-tuned control.

© SAP AG AC515 5-8

SAP AG 1999

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000Sales Order

n The Product Cost by Sales Order component is recommended for complex make-to-orderenvironments.

n You can use the Product Cost by Sales Order component in the following situations:

é When you are manufacturing in-house with reference to a sales order.

é When you are purchasing products with reference to a sales order and reselling them to yourcustomers.

é When you are providing services whose costs are assigned to a sales order.

n This component allows you to do the following:

é Calculate and analyze planned costs and actual costs by sales order item

é Calculate and analyze planned revenues and actual revenues by sales order item

é Calculate the value of your inventories of finished and unfinished products

é Create reserves automatically

é Transfer data to Financial Accounting (FI)

é Transfer data to Profitability Analysis (CO-PA)

é Transfer data to Profit Center Accounting (EC-PCA)

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SAP AG 1999

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TargetTarget ActualActual

34,40034,40047,00047,00063,90063,90013,50013,50022,50022,50027,90027,90011,00011,00015,00015,000

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000Sales Order

n The slide shows the relationship between Controlling by Sales Order, Controlling by Order andControlling by Period.

n Complex make-to-order production could involve order-specific changes or complete redesigns ofproducts. The costs and revenues of such products must be planned and monitored in detail.

n Different methods are available for complex make-to-order production:

é Tracking costs directly on the sales order item (make-to-order)

é Using projects for complex production, such as in plant engineering (engineer-to-order)

n The inventories assigned to sales orders or projects are valuated in both cases. Because theseinventories are valuated, the actual costs on the sales order or work breakdown structure element donot result from the goods receipt for a purchase order or production order as with nonvaluatedinventories, but instead are incurred at withdrawal or delivery of the sales order inventory or projectinventory. The funds tied up in the inventories are reported in the Controlling Information System.

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SAP AG 1999

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n You can plan the costs of manufacturing the material in a product cost estimate or a unit costestimate. You could specify the Costing method in the customizing. If you do not specify the costingmethod in customizing, then you choose the method when you call up costing.

n When product cost estimates are post processed with unit costing, the system does not save a costcomponent split. If the standard price is based on a post processed cost estimate, the system cannottransfer a cost component split to CO-PA.

© SAP AG AC515 5-13

SAP AG 1999

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n The sales order costing contains the detail of the cost estimate. All that is shown on the sales ordercost object is the cost of good sold (COGS), not the detail (itemization). With the sales order as acost object, the only actuals that post to the sales order are for the sales order delivery and invoice.The entire Cost of goods manufactured will be reported under one cost element, it will not displaythe itemization.

© SAP AG AC515 5-14

SAP AG 1999

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Costing Sheet in valuationmethod of costing variant formaterial / manufacturingoverheads

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Costing Sheet fromrequirement class forsales / administrationoverhead

Costing Sheet fromrequirement class forsales / administrationoverhead

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n Overheads for sales and administration are calculated with the costing sheets of the requirement class

n Overheads for goods of manufactured are calculated with the costing sheet of the valuation variant ofthe costing variant

© SAP AG AC515 5-15

SAP AG 1999

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n Before the sales order BOM is completed, you can cost the sub-assemblies. This cost can be used tovalue the stock for these sub-assemblies.

n With the following menu path you can create a cost estimate for a sub-assembly:$FFRXQWLQJ�Å�&RQWUROOLQJ�Å�&RVW�2EMHFW�&RQWUROOLQJ�Å�3URGXFW�&RVW�E\�6DOHV�2UGHU�Å�0DVWHU'DWD�3ODQQLQJ�Å�&UHDWH

n You can only use this function with valuated sales order stock.

© SAP AG AC515 5-16

SAP AG 1999

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n You can transfer the planned costs, which are already calculated for the sub-assemblies, into thesales order cost estimate for the finished good. This improves performance significantly.

© SAP AG AC515 5-17

SAP AG 1999

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n Indicator determining whether the following requirements are allowed for the dependentrequirements of the material:

é Individual requirementsRequirement quantities of the dependent material are stated individually.

é Collective requirementsRequirement quantities of the dependent material are grouped together.

n The collective/individual requirement indicator applies to all lower level BOM components

n For each component with individual requirements, a separate order is created with lot-for-lot orderquantity (that is, orders created for different sales orders cannot be grouped together)

n You can maintain this indicator in the following places:

é In the material master record

é For the explosion type of the BOM item (in Customizing for Basic Data in the IMG activityDefine explosion types)

n The setting for the explosion type overrides that in the material master record.

© SAP AG AC515 5-18

SAP AG 1999

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n All condition types permitted in pricing are contained in the pricing procedure.

n You determine how the system is to use conditions by specifying requirements for each condition.

n The sequence in which the system accesses conditions in the business document is alsodetermined here.

n The reference level provides a method to specify a different basis for the condition type calculationand for grouping conditions for subtotals.

n The pricing procedure can contain any number of subtotals between gross and net price.

n You can mark a condition type in the pricing procedure as being:

é a mandantory condition

é a manually entered condition

é for statistical purposes only

© SAP AG AC515 5-20

SAP AG 1999

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n The definition of the condition type per requirement class allows you to determine differentcondition types for the different items of a sales and distribution. For example, you could carry outpricing for one item on the basis of a sales order pricing procedure, while the value of the sales orderpricing might only be forwarded statistically for another item in the same document. The sales ordercosting refers to the to the sales order item.

n If you do not store a condition type in the requirements class, then the condition type is determinedvia the sales document type. In this case, the condition type is valid for all sales document items ofthe sales document.

n In the standard version of the SD system, two condition types are provided for the cost transfer ofline items:

é EK01If you choose this condition type, the result of the sales order costing is first printed to the pricingscreen for the item. The value can be used as the basis for price computation.

é EK02If you choose this condition type, the result of the sales order costing is simply a statistical value,which you can compare with the price.

© SAP AG AC515 5-21

SAP AG 1999

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n If you are using assembly type 2 ("production order, network or service (stat. processing)” beforeRelease 4.5 the system copies the planned costs, which are calculated using the preliminary costestimate for the production order, to the SD conditions. You are unable to create a sales order costingfor the sales document item.

© SAP AG AC515 5-22

SAP AG 1999

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n Now you have the choice if the system copies the planned costs, which are calculated using thepreliminary cost estimate for the production order, to the SD conditions, or if the planned costs of asales order costing for the sales document item are transferred to the SD conditions.

n You control this feature in the requirement class.

© SAP AG AC515 5-23

SAP AG 1999

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n MRP (Material Requirement Planning) creates 2 production orders and 1 purchase order. Thisexample is only using the planned costs of the production order. There is no sales order estimate.The goods receipt for the raw material will be treated as valuated sales order stock, also. With multi-level structures, it would be recommended to cost the item on the sales order. Any components usingindividual requirements will also be valuated sales order stock.

© SAP AG AC515 5-27

SAP AG 1999

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n The goods receipt creates a debit to the valuated sales order stock. If price differences occur after theissue of the material (during invoice receipt), and if the price difference account is a cost element,then it could use the account assignment of the sale order item to post the price difference. This is thereason for the valuated sales order stock valuation class (Accounting View 1 of the material masterrecord).

© SAP AG AC515 5-28

SAP AG 1999

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�@�¹��!�!��º�:!M�M³ ��;D»MI>�P!³+´B��³¼M � ?

n The goods issue of the raw material credits inventory and debits production expense.

© SAP AG AC515 5-29

SAP AG 1999

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Ä��+� �&�� Q�2�&��&�� ¬�ÅkÆ�3�o�3¤Q��1�� Q�G�Q�V¤��&�B� �@�1�&�� ª°�1�V�� C E ��?@� 8;�48

¶ TQ¸0�4³ =;>TQ?@½�³ ¾@³ ½!¿ÔMN>;>

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��MI=%>

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�@A1²µ³ �4³º :�M;MwÁ`Ms> M � ? Ms=;>

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�&�`�� Ë�Ï;Ð�%E1�I�V� �4ÑÁ;¾�E!C ��E%�V� ��

¶ T�¸2�4³º!:;M�MwÁ�Ms>Ö> � ? F >

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n During the goods receipt of the sub-assembly, the debit is posted to valuated sales-order stock, and acredit is posted to production output.

© SAP AG AC515 5-30

SAP AG 1999

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� C E ��?@��8��8��A&²µ³ �4³ Ms=;>¶ T@¸0��? MN>TQ?�½&³ ¾@³ ½!¿ º�>

Tb�I�6��E!CI?@��8��8��A&²µ³ �4³ MI=�>¶ T@¸0��? Mu>

�B� �� 1�ÂM � ?P!³ ´3�4³Ãº%:�M%MQÁ&M�>

¶ T�¸2�4?9%9 � ? MN>

�&�`�� Ë�Ï;Ð�%E1�I�V� �4ÑÁ;¾�E!C ��E%�V� ��

¶ T�¸2�4³º!:;M�MwÁ�Ms>Ö> � ? F >

/0//0/

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�@�¹��!�!��º�:!M�M³ ��;D»MI>�P!³+´B��³¼M � ?

n Goods issues in Materials Management (MM) for dependent requirements of the finished productresult in corresponding debits of the manufacturing orders. If the price control indicator of thematerial is set to S, the production order is debited with the standard price; if the price controlindicator is set to V, the production order is debited with the current moving average price. Themanufacturing orders therefore always show the full actual costs. Note that if the price controlindicator of the material is set to S, the actual costs are calculated by multiplying the confirmedquantity by the standard price.

n The goods issue is for the semi finished and raw materials to the finished goods. The FI postings arenormal, as with any goods issue from valuated stock.

© SAP AG AC515 5-31

SAP AG 1999

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� C E ��?Q� 8;��8��A&²³ �4³ MN=;>¶ T@¸0��? MN>TQ?�½1³ ¾�³ ½!¿ º�>

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� H >%>

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��

��Ú��!�� º�:�M%M³ �4��DÛMI>ÜP!³ ´3�4³¼M � ?

n During the goods receipt for the finished material, the debit to finished goods inventory and credit tofactory output is posted.

© SAP AG AC515 5-32

SAP AG 1999


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¶ T�¸2�4?9%9 � ? MN>

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¶ T�¸2�4³º!:;M�MwÁ�Ms>Ö> � ? F >

P!³ ´3�4³º :�M;MwÁ`Ms>Ö> � ? H >%>

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?k��8;��D��!��8

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=%>�>� C E!��?@��8;��8 TQ��%E1CI?3�!8%��8P�³�´��³ H >;> P!³ ´��³ H >�>��R%� �;� E!CI?@��8��8ÞMI>

��

��Ú��!�� º�:�M%M³ �4��DÛMI>ÜP!³ ´3�4³¼M � ?

n The sales order item is debited at the time of the goods issue for delivery to the customer. The cost ofsales is transferred to Financial Accounting with the goods issue posting.

© SAP AG AC515 5-33

SAP AG 1999

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A!Ê&R%��%8�� &��1� Ë#�!K;E��;Ì��

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=;>%>� C E!��?@��8;��8 TQ��%E1CI?3�!8%��8P�³�´��³ H >;> P!³ ´��³ H >;>��R%� �;� E!CI?@��8��8ßMI>

¸2³ � H >;>

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��

��Ú��!�� º�:�M%M³ �4��DÛMI>ÜP!³ ´3�4³¼M � ?

n You can use results analysis to calculate the value of the costs that can be capitalized for each salesorder item. You can activate the costs that have an option to capitalize by means of settlement toFinancial Accounting (FI). For manufacturing enterprises, results analysis is recommended when youwant to capitalize goods that have been delivered but not yet invoiced.

© SAP AG AC515 5-34

SAP AG 1999

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³ ��J!�&� ��%8

�B� C � J!�!�+Ñ³ ��;D»MI>�P!³ ´3�4³ÜM � ?

MI>�P!³ ´��4³�M � ?Ô=�>;>

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=;>%> =%>;>� C E!��?@��8;��8 TQ��%E1CI?3�!8%��8P�³�´��³ H >%> P!³ ´��³ H >�>��R%� �;� E!CI?@��8��8àMN>

��

��Ú��!�� º�:�M%M³ �4��DÛMI>ÜP!³ ´3�4³¼M � ?

n The actual revenues are updated on the sales order item by the invoice.

n Billing invoices the customer for the goods and services delivered for a sales order. In Sales andDistribution, you create an invoice (billing document) on the basis of a reference document. In order-related billing, the reference document is the standard order or the delivery document with delivery-related billing.

n The data such as prices and quantities are transferred from the previous documents into the billingdocuments. The price can be calculated in the following ways:

é Using pricing on the basis of conditions (such as material or customer)

é On the basis of the incurred costs if you want to use resource-related billing

n When you enter a billing document, the system proposes a billing type depending on the referencedocument. The billing type determines the following:

é Which pricing procedure is used for account determination for Financial Accounting

é Whether the invoices are passed immediately to Financial Accounting

© SAP AG AC515 5-35

SAP AG 1999

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á!â&ã%ä�å%æ�äÚç&è�é1ê ë#ê!ì;í å;î�ä

ï�äNæ ä!ð+ñ�ä%æç�í1ò ä%æ

ð�äNñ ä!å1ó%ä%æ

ô ð+ä õ1ö èç&è�é1ê ë

3URILW��6HJPHQWïBäNñ ä!å1ó%ä ÷�ø%øô é æ è&é!ù�ç�í�ò ä%æ ú ûIø

ü�ýSþüµýÉþÿ��ÿ��

ô é æ è�� ä ê�è�� û�û��1û�ø� ò í åLïBäNñ ä!å1ó%ä � ê%è ó í�ò ï ä�ñ�ä�å!ó�ä

÷;ø%ø ÷%ø%ø� ò í å ô é æ è æ � ê�è ó í1ò ô é æ è æ� �� ú;ø%ø �� ú;ø�øç ã%ä ê ö í!ò ô é æ è æàûNø � �� ú%ø%ø

ïBäIæ�ä!ð+ñ�ä;æ ûsøô ��kç ú!ûNø

��ç�� ð�õ!ä�ð � û%û� è ä !ÛûIø"�� ¼û#� ô

n When a sales order item is finally billed, this means that no more revenue is expected for that salesorder item. Only debit memos and credit memos can be entered. For this reason you can normallycancel all capitalized inventories. In case of follow-up costs it is possible to create reserves.

© SAP AG AC515 5-36

SAP AG 1999

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ô é æ è�� ä ê�è�� û�û��1û�ø� ò í åLïBäNñ ä!å1ó%ä � ê%è ó í�ò ï ä�ñ�ä�å!ó�ä

÷;ø%ø ÷%ø�ø� ò í å ô é æ è æ � ê�è ó í1ò ô é æ è æ� �� ú;ø%ø �� ú�ø;øç ã%ä ê ö í!ò ô é æ è æàûNø � ð`ö ê ä�õ�ö ù�ù%$& ø� ò í å ô é æ è æ

ç á('�� ûN÷;øï� � � ô ûNø� ô�) � *�� )�+ ø� êNè ó í�ò ô é æ è æç á('�� ûN÷;øï� � � ô ûNø� ô�) � *�� )�+ ÷%ø� ú;ø%ø

�(� � ð�õ!ä�ðÙû�� ô�� ,� û%û��&ûIø

� ò í å ô é æ è æï� � � � ÷%ø� ô-) � *-� )�+ ûNø;ø

� êsè ó í ò ô é æ è æï(� � � � .%ø� ô�) � *-� ),+ ûNú;ø

� ûI÷�ø

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��ð�ö ê ä� ö ù�ù ä1ð+ä1å ê ä�æ

ô ð�ä�õ ö èç&è`é1ê�ë

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ô ó�æ è`é !Lä ð�æ

��ç�� ð�õ!ä�ð � û%û� è ä !ÛûIø"�� ¼û#� ô

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n In complex MTO-scenarios, it might make sense to collect the total production costs including pricedifferences on the level of the sales order item. In this case, you can define the price differenceaccount as a cost element and post the value to the sales order item when settlement to FI takesplace.

n In this case, make sure that variance categories are not settled from production order to CO-PA.

© SAP AG AC515 5-37

SAP AG 1999

6HWWOHPHQW�RI�9DULDQFHV�WR�3URILWDELOLW\�$QDO\VLV

/10/�0á!â&ã%ä�å%æ�äÚç&è�é1ê ë#ê!ì;í å;î�ä

� ðVö ê ä� ö ù4ù ä�ð+ä�å ê ä�æ

ô ð+ä õ1ö èç&è�é1ê ë

3URILW��6HJPHQWï�äIñ ä å1ó;ä ÷�øIøô é æ è1é!ù1ç í�ò ä%æ úIø�ø* í ð�ö í å ê ä6�1ö å1ö æ ì ûsø* í ð�ö í å ê ä ç ä5! ö ù ö å1ö æ ì87 ø

ü�ýSþüµý þÿ1�ÿ1�

� ò í å ô é æ è æç á('�� ûI÷�øï� � � ô ûNø� ô�) � *�� )�+ ø� êNè ó í�ò ô é æ è æç á('�� ûN÷;øï� � � ô ûNø� ô�) � *�� )�+ ÷%ø� ú;ø%ø

�(� � ð�õ!ä�ðÙû�� ô�� ,� û%û��&ûIø

� ò í å ô é æ è æï� � � � ÷;ø� ô�) � *�� )�+ ûNø;ø

� êNè ó í�ò ô é æ è æï9� � � � .%ø� ô�) � *-� ),+ ûIú�ø

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ô ó�æ è�é !�ä!ð�æ

n Because the manufacturing orders contain the full actual costs for the production of the materialmanufactured by the manufacturing order, you can calculate variances at the level of themanufacturing orders and settle them to CO-PA.

© SAP AG AC515 5-38

SAP AG 1999

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SAP AG 1999

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l &DSLWDOL]HG�FRVWV�LQ�WKH�YDOXDWHGVDOHV�RUGHU�VWRFN

n Commitments show you the contractual or planned commitments that do not yet affect accounting(no expenses yet) but that will result in actual costs at a later time. This allows you to analyze theeffects on cost accounting of purchase orders for sales document items.

n In addition, you can view the funds commitment in the valuated sales order inventory on the salesorder item as statistical actual data in the Product Cost Controlling Information System if the salesorder item carries costs and revenues.

n Unlike unvaluated sales order stock, a goods receipt in valuated sales order stock leads to actualcosts on the relevant Controlling objects (SD document item, WBS element). In order to be able todisplay the committed funds on the sales order stock in the Controlling information system, thesystem would need to read the corresponding segments in the material master.

n If the purchase requisitions are created by the MRP-run, the commitments for these purchaserequisitions are not updated.

© SAP AG AC515 5-40

SAP AG 1999

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SAP AG 1999

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SAP AG 1999

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Automatic Pre-Costing of SalesOrder Item

<�^5^ S J9O�P:<>=�=:VP]r R [�Ps?�V S L�Dutg�[(C J[5PZK S O dg�[(C r `vk1PZLM[�Ps?�VDk-?5PMP]C ?�@l?(O�P�hjL S(w K�C ? k�xTfGj? =HJ9C P%=6<\O�[9C D�=HK =_yj?,D k�x m G>f

Valuated Sales OrderStock with Cost ObjectControlling on Sales Order

© SAP AG AC515 5-43

SAP AG 1999

$FFRXQW�$VVLJQPHQW�&DWHJRU\�(

RTS O5=HJ(@zY5PZK S O_h S =�PUK�OV<#^�^ S JHO5P�d S b�K w K ^ [�PZK S Oa O:b1r <�^�^ S J(O�P9<�=�=HK VH@l?:O�PHk�^:LQ?�?(Ok�Y?�^:K [(C,k1P S ^:{

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Special stock

Product Cost bySales Order

© SAP AG AC515 5-44

SAP AG 1999

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<�^5^ S J9O�P:<>=�=:VP]r R [�Ps?�V S L�Dg�[(C J[5PZK S Og�[(C r `vk1PZLM[�Ps?�VDk-?5PMP]C ?�@l?(O�P�hjL S(w K�C ?Gj? =HJ9C P%=6<\O�[9C D�=HK =_yj?,D


RTS =�PZK�OVRTS =�PZK�OVH`%a bRTS =�PZK�OV_d6?�PUe S bRTS =�PZK�OVFg�[(LZK [9O�PRTS =�PZK�OVlkTe�?�?5PRTS Y5D RTS =�PUK�O:VlkTe�?�? PR Ob(W:D�Y9o9K O�?9a PQ?@N=R Ob(W:D�Y9o9K O�?9a PUp9K q

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This indicator controls whether

l the preliminary costing for the manufacturingorder should be used for assembly processing

l a sales order costing can be created

n This indicator is only relevant if you are using assembly type 2 ("production order, network orservice (stat. processing)").

é If you don’t set this indicator the system copies the planned costs, which are calculated using thepreliminary cost estimate for the production order, to the SD conditions. You are then unable tocreate a sales order costing for the sales document item.

é If you set this indicator, you can create a sales order costing for the sales document item, which isthen copied to the conditions. The planned costs, created using the preliminary cost estimate forthe production order, are not copied into the SD conditions.

n The following examples explain where it is appropriate to create a sales order costing for assemblytype 2:

é A cost component split has been stored for sales order costing using the product costing methodbut it is not available for the preliminary costing estimate of a production order (because thesystem only creates a cost component split dynamically for the production order display). Copyingthe cost component split based on sales order costing to Profitability Analysis (CO-PA) is usefulif you are working with a valuated sales order stock and the standard price is based on the salesorder costing (also see Valuation with standard price).

é When you use the nonvaluated sales order stock, the preliminary cost estimate does not deliver thecomplete planned costs to the assembly order. To receive the complete planned costs, it makessense to calculate the sales order costing and transfer this to the SD conditions.

© SAP AG AC515 5-45

SAP AG 1999

&XVWRPL]LQJ��7UDQVIHUULQJ�&RVWLQJ�'DWD�LQWR3ULFLQJ

<�^5^ S J9O�P:<>=�=:VP]r R [�Ps?�V S L�Dg�[(C J[5PZK S Og�[(C r `vk1PZLM[�Ps?�VDk-?5PMP]C ?�@l?(O�P�hjL S(w K�C ?Gj? =HJ9C P%=6<\O�[9C D�=HK =_yj?,D


RTS =�PZK�OVRTS =�PZK�OVH`%a bRTS =�PZK�OV_d6?�PUe S bRTS =�PZK�OVFg�[(LZK [9O�PRTS =�PZK�OVlkTe�?�?5PRTS Y5D RTS =�PUK�O:VlkTe�?�? PR Ob(W:D�Y9o9K O�?9a PQ?@N=R Ob(W:D�Y9o9K O�?9a PUp9K q

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Transfer of thetotal cost

tjy-�:f

Transfer of thefixed cost part

5HTXLUHPHQW�&ODVV

n If you also want to display the fixed cost part in the condition in addition to the full costs, then entera condition type in field "CondTypeIndFix". The transfer of the fixed cost part improves the abilityof the system to predict the profit margin.

© SAP AG AC515 5-46

SAP AG 1999

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n The transfer strategy determines whether a material is recosted when cost planning data for thematerial exists in the plant or controlling area of the finished product. Transferring existing costingdata can significantly improve performance.

n You can define strategy sequences in Customizing for Product Cost Controlling in order to specifyhow you want the system to search for existing cost estimates for the purpose of transferring costingdata from one cost estimate to another:

é The Transfer only with collective requirements material indicator in transfer control allows you tohave the transfer depend on the requirements indicator:

- For materials from individual requirements, the system creates a new cost estimate even if thesearch strategy finds that a cost estimate already exists for that material.

- For materials from collective requirements, existing costing data are transferred into the newcost estimate.

n The strategies for transfer control should harmonize with the setting in the costing variant for passingon the costing lot size:

é If the costing lot size is only passed on for individual requirements materials, you should makesure that transfer only takes place for collective requirements materials.

é If the costing lot size is always passed on, you should not define any transfer strategies for salesorder costing.

© SAP AG AC515 5-48

SAP AG 1999

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¢ �(��:�]� �Q� � ��9��]�1�}�Pass on Lot size Only with individual requirement

...

Performance Recommendation:

Pass on the lot size only with individualrequirements and use a transfer control,which searches for existing costestimates for collective requirements

n A costing variant contains control parameters for calculating the planned costs of a sales documentitem. From the sales document item you branch to the costing functions.

n Performance recommendation: Pass on the lot size only for individual requirements and use atransfer control, which searches for existing cost estimates for collective requirements.

© SAP AG AC515 5-49

SAP AG 1999

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Postprocessing with Unit Costing

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Sales document

n The indicator ‘save itemization' must be activated, if the target costs for variance analysis are basedon sales order costing.

n If you cost a sales order item with a product cost estimate and you want to process the results of thiscost estimate manually as a unit cost estimate, enter a costing variant in the parameter costing variant(postprocessing with unit costing) with which this unit cost estimate can be processed.

© SAP AG AC515 5-50

SAP AG 1999

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n The committed funds on the sales order stock not only need to be displayed, but must have interestcalculated for them as well, especially in projects. Therefore the information on the committed fundsneeds to be available up-to-date on a daily basis. But this information cannot be taken from thematerial master, and thus needs to be updated in Controlling under the value type 11 Statistical actualfor all goods movements for sales order stock. To this end, cost elements are created with the costelement category 90 statistical balance sheet account for the relevant statistical balance sheetaccounts.

n Note: Before an inventory account may be created as a statistical cost element, the inventory accountmust be already identified for MM Account determination for the Inventory posting (BSX process).

© SAP AG AC515 5-52

SAP AG 1999

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• Understand the quantity and value flow in make-to-order with salesorder controlling using discrete manufacturing.

• Check the control data of the sales order item.

• Determine which material will be produced or purchased specificallyfor the sales order.

• Create production orders and purchase orders to fulfill the sales ordersrequirements.

• Create a delivery and invoice for the sales order item.

• Analyze the relevant accounting and controlling documents.

In your plant 1000, the finished product T-F1## is produced. The masterdata has already been maintained but is to be verified. You will create asales order for material T-F1## and execute material requirementsplanning for your sales order. You will then create production orders anda purchase order for the individual requirements materials and completethe necessary postings (goods issues, goods receipts, confirmations) inthe system to produce the product T-F1##. At the end of this exercise,you will create a partial delivery to the customer.

1-1 Start by creating a sales order for the finished good T-F1##.

1-1-1 Create a sales order for the material T-F1##:

Use the following data:Order type: 25�(standard order)Sales organization: ��Distribution channel: ��Division: ��

Sold-to party: ��PO number: ��Material: 7�)��Order quantity: �� piecesChoose (QWHU.Accept the delivery date proposal.

© SAP AG AC515 5-54



___________________________________________________________

What results analysis key and costing sheet were transferred into the salesorder? How were the defaults for the costing sheet and results analysis keytransferred to the sales order item?

___________________________________________________________

What requirements type was determined for the sales order item?

___________________________________________________________


___________________________________________________________

1-2 Review the BOM (listed below) for T-F1##. Complete the following questions byreviewing the material master setting for the individual/collective requirementsindicator for the BOM components.

1-2-1 Which sub assemblies will be produced specifically for the sales orderrequirement?

___________________________________________________________

1-2-2 Which materials will be issued from anonymous stock?

___________________________________________________________

1-2-3 Change the individual/collective requirements indicator for Material7�7�� so that this component will be purchased specifically for the salesorder.

___________________________________________________________

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...

© SAP AG AC515 5-55

1-3 Execute material requirement planning for your sales order. Save the results for allcomponents.

1-4 From the evaluations menu, go to the stock requirements list for 7�%��, plant1000, and display the planning result.

1-4-1 The list will show the planned order created to fulfill the dependentrequirement of your sales order requirement for T-F1##. Convert thisplanned order to a production order.

1-4-2 Display the assignment data for the production order. Is the productionorder assigned to the sales order?

___________________________________________________

1-4-3 Display the settlement rule for the production order. What is the settlementreceiver?

___________________________________________________

1-4-4 Release the production order.

1-4-5 Save the production order and record the production order number:

___________________________________________________________

1-5 Review the stock requirements list for 7�7��. A purchase requisition was createdto support the sales order requirement.

1-5-1 Convert the purchase requisition into a purchase order. Use purchasingorganization 1000, vendor 1000, purchase group 010 and company code1000. The price is 50 UNI.

1-5-2 Save your purchase order and record the purchase order number. If thepop-up 32�RI�WRGD\�DOUHDG\�H[LVWV appears, proceed with the button 1HZ3XUFKDVH�2UGHU�___________________________________________________________

1-5-3 Go to the information system for Product Cost by Sales Order and reviewthe commitment report for your sales order. Check whether thecommitment for the purchase order was updated on the corresponding salesorder item

© SAP AG AC515 5-56

1-6 From inventory management, process the goods receipt for material 7�7�� andreview the valuated special stock report.

1-6-1 Process the goods receipt:

Menu path:/RJLVWLFV�Å�0DWHULDOV�0DQDJHPHQW�Å�,QYHQWRU\�0DQDJHPHQW�Å�*RRGV5HFHLSW�Å�)RU�3XUFKDVH�2UGHU�Å�32�QXPEHU�NQRZQ

Now enter the following data:Purchase Order: \RXU�SXUFKDVH�RUGHU�QXPEHUChoose (QWHU

Set the OK flag for the purchase order position.

Choose: 6DYH

1-6-2 From the valuated special stock report, determine if the material T-T4## isshown as valuated special stock.

1-7 Proceed with the manufacturing of material 7�%��

1-7-1 Issue material T-T4## to the production order for T-B3##. Use movementtype 261, plant 1000, storage location 0001. Is there an accountingdocument created for the transaction?

______________________________________________________

1-7-2 Return to production control menu. Enter the production confirmation (timeticket based) for the last operation, confirm a quantity of 10 and increase theproposed activity quantity to 2 hours. Save the final confirmation.

1-7-3 Go to the information system and display the actual costs for the productionorder. Was the production order credited for the goods receipt of T-B3##?How was the value of the goods receipt determined?

______________________________________________________

1-8 Return to stock requirements list for 7�)��. When MRP was executed for yoursales order, a planned order was created for T-F1##.

1-8-1 Convert this planned order to a production order.

1-8-2 Release and save the production order. Record the production order number.

___________________________________________________________

© SAP AG AC515 5-57

1-9 Proceed with the manufacturing of material 7�)��

1-9-1 Post the material issue to the production order for T-F1##. Use movementtype 261, plant 1000, storage location 0001

1-9-2 Return to the production control menu. Enter a partial confirmation for theproduction order for T-F1##. Confirm only a quantity of 5 and save thepartial confirmation.

1-9-3 Go to valuated special stock display for material T-F1##. Is the goodsreceipt for production confirmation of 5 ea displayed as sales order stock?What is the total stock quantity and stock value for valuated sales orderstock of T-F1##?

1-10 5 of the ordered 10 pumps are now available for delivery.

1-10-1 Create a sales delivery for the 5 pumps.

Use the following data:Shipping Point: ��Delivery Date: WRGD\¶V�GDWH�SOXV��GD\VSales Order: QXPEHU�RI�\RXU�VDOHV�RUGHURecord the delivery number.

__________________________________________________________

1-10-2 Display the goods issue document and determine if any financial accountingor cost accounting documents were created for the goods issue.

© SAP AG AC515 5-58

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1-1 Start by creating sales orders for the finished good T-F1##.

1-1-1 Create a sales order for the material T-F1##:


Enter the following data:Order type: 25��6WDQGDUG�RUGHU�Sales organization: ��Distribution channel: ��Division: ��Choose (QWHU.

Now enter the following data:Sold-to party: ��PO number: ��Material: 7�)��Order quantity: �� piecesChoose (QWHU.Accept the delivery date proposal by selecting the button 'HOLYHU\�3URSRVDO



(found on tabstrip Sales)

7$1��6WDQGDUG�,WHP�What results analysis key and costing sheet were transferred into the salesorder? How were the defaults for the costing sheet and results analysis keytransferred to the sales order item?

To verify the results analysis key and the costing sheet, which are assignedthrough the requirements class, select the following menu path:*RWR�Å�,WHP�Å�$FFRXQW�$VVLJQPHQW

Results Analysis Key: 6'25�

Costing Sheet: &2*6�

© SAP AG AC515 5-59

What requirements type was determined for the sales order item?(From sales overview, select tabstrip 3URFXUHPHQW)&2��0DNH�WR�2UGHU��ZLWK�&RQWUROOLQJ�E\�6DOHV�2UGHU


______________________________________________________

1-2 Review the BOM (listed below) for T-F1##. Complete the following questions byreviewing the material master setting for the individual/collective requirementsindicator for the BOM components.

1-2-1 Which subassemblies will be produced specifically for the sales orderrequirement for T-F1##?

Menu path:


Material: 7�%��Choose (QWHU. In the dialog box, select 053��Choose (QWHU. In the dialog box, make the following entry:Plant: ��Choose (QWHU.

From the MRP4 view of the material master, determine the entry forindividual/collective requirements for each subassembly (Material:T-B1##, T-B2##, T-B3##, T-B4##). Since T-B3## has a blank indicator, itwill use the setting of the next higher assembly.

1-2-2 Which materials will be issued from anonymous stock?

T-B1##, T-B2## and T-B4## have the collective requirement indicator,which determines that these subassemblies will be issued to the productionorder from anonymous stock.

© SAP AG AC515 5-60

1-2-3 Change the individual/collective requirements indicator for material 7�7��so that this component will be purchased specifically for the sales order.

For the Material T-T4## you need to set the individual/collectiverequirements indicator to blank (or 1). Then, T-T4## will follow the samecontrol that is established for T-B3##. MRP will generate a purchaserequisition for T-T4## to support the sales requirement for T-F1##.

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...

1-3 Execute material requirements planning for your sales order. Save the results for allcomponents.

Menu path:/RJLVWLFV�Å�3URGXFWLRQ�Å�053�Å�3ODQQLQJ�Å�6LQJOH�,WHP��6DOHV�2UGHU

Enter your sales order number and item 10. Press enter TWICE. Save the MRPresult for T-F1##. When you receive the window for 1H[W�6WRSSLQJ�3RLQW, selectSURFHHG�ZLWKRXW�VWRSSLQJ, then cRQWLQXH.

© SAP AG AC515 5-61

1-4 From the evaluations menu, go to the stock requirements list for 7�%��, plant1000, and display the planning result.

Menu path:/RJLVWLFV�Å�3URGXFWLRQ�Å�053�Å�(YDOXDWLRQV�Å�6WRFN�5HTPWV�/LVW

Enter material 7�%��, plant ��, and press (QWHU.

1-4-1 The list will show the planned order created to fulfill the dependentrequirement of your sales order requirement for T-F1##. Convert thisplanned order to a production order.

To convert the planned order: Double-Click on the planned order, then pressthe button �!�3URG�RUG�(Convert planned order to production order)

1-4-2 Display the assignment data for the production order. Is the productionorder assigned to the sales order?

Select the tabstrip $VVLJQPHQW�The production order is assigned to the sales order item for material T-F1##.

1-4-3 Display the settlement rule for the production order. What is the settlementreceiver?

Menu path:+HDGHU�Å�6HWWOHPHQW�UXOH

Settlement rule: ��WR�PDWHULDO

1-4-4 Release the production order.

To release the production order:

From the production order header select)XQFWLRQV�Å�5HOHDVH

1-4-5 Save the production order and record the production order number:(Press the refresh button in the stock/requirement list to record the numberof the production order)

______________________________________________________

© SAP AG AC515 5-62

1-5 Review the stock requirements list for 7�7��. A purchase requisition was createdto support the sales order requirement.

Menu path:/RJLVWLFV�Å�3URGXFWLRQ�Å�053�Å�(YDOXDWLRQV�Å�6WRFN�5HTPWV�/LVW

Enter material 7�7��, plant ��, press (QWHU.

1-5-1 Convert the purchase requisition into a purchase order. Use purchasingorganization ��, vendor 1000, purchase group 010 and company code1000. The price is 50 UNI.

To convert the purchase requisition into a purchase order: Double-click onthe purchase requisition, then press the button �!�3XUFKDVH�RUGHU��(Convertpurchase requisition to purchase order)

Enter the vendor and purchasing organization and press (QWHU. From theselection screen, select the purchase requisition, and press the button $GRSW.If the pop-up 32�RI�WRGD\�DOUHDG\�H[LVWV appears, proceed with Button 1HZSXUFKDVH�RUGHU.If necessary, enter a price of 50 UNI.

1-5-2 Save your purchase order and record the purchase order and record thepurchase order number (Press the refresh button in the stock/requirementlist to record the number of the purchase order number).

______________________________________________________

1-5-3 Go to the information system for Product Cost by Sales Order and reviewthe commitment cost report for your sales order. Check whether thecommitment for the purchase order was updated on the corresponding salesorder item.

Menu path:$FFRXQWLQJ�Å�&RQWUROOLQJ�Å�3URGXFW�&RVW�&RQWUROOLQJ�Å&RVW�2EMHFW&RQWUROOLQJ�Å�3URGXFW�&RVW�E\�6DOHV�2UGHU�Å�,QIRUPDWLRQ�6\VWHP�Å5HSRUWV�IRU�3URGXFW�&RVW�E\�6DOHV�2UGHU�Å�'HWDLOHG�5HSRUWV�Å)RU�6DOHV2UGHU

Now enter the following data:Sales order: \RXU�VDOHV�RUGHU�QXPEHUItem: ��Choose: ([HFXWHSwitch to the layout "funds commitment".

Yes, the commitment was updated on the sales order item.

© SAP AG AC515 5-63

1-6 From inventory management, process the goods receipt for material T-T4## andreview the valuated special stock report.

1-6-1 Process the goods receipt:

Menu path:/RJLVWLFV�Å�0DWHULDOV�0DQDJHPHQW�Å�,QYHQWRU\�0DQDJHPHQW�Å�*RRGV0RYHPHQW�Å*RRGV�5HFHLSW�Å�)RU�3XUFKDVH�2UGHU�Å�32�1XPEHU.QRZQNow enter the your purchase order number and set the OK-Flag for thepurchase order position.

Press the button 3RVW�to post the goods receipt.

1-6-2 From the valuated special stock report, determine if the material T-T4## isshown as valuated special stock.

Menu path:/RJLVWLFV�Å�0DWHULDOV�0DQDJHPHQW�Å�,QYHQWRU\�0DQDJHPHQW�Å(QYLURQPHQW�Å�6WRFN�Å�9DOXDWHG�6SHFLDO�6WRFN

Now enter the following data:Material: 7�7��Choose ([HFXWH

Yes, T-T4## is displayed as valuated sales order stock.

1-7 Proceed with the manufacturing of material 7�%��.

1-7-1 Issue material T-T4## to the production order for T-B3##. Use movementtype 261, plant 1000, storage location 0001. Is there an accountingdocument created by the transaction?

Menu path:/RJLVWLFV�Å�0DWHULDO�0DQDJHPHQW�Å�,QYHQWRU\�0DQDJHPHQW�Å*RRGV�0RYHPHQW�Å�*RRGV�,VVXH

Enter movement type 261, plant 1000, storage location 0001. Then select 7RRUGHU and enter in the following pop-up your production order number forT-B3##, press FRQWLQXH and save the goods issue document.

Yes, there is an accounting document created. To display the accountingdocument:

Menu path:

*RRGV�,VVXH�Å�'LVSOD\Enter the material document number. Select (QWHU Select $FFRXQWLQJGRFXPHQWV

© SAP AG AC515 5-64

1-7-2 Return to production control menu. Enter the production confirmation (timeticket based) for the last operation, confirm a quantity of 10 and increase theproposed activity quantity to 2 hours. Save the final confirmation.

Menu path:/RJLVWLFV�Å�3URGXFWLRQ��Å�3URGXFWLRQ�&RQWURO�Å�&RQILUPDWLRQ�Å�(QWHUÅ�)RU�2SHUDWLRQ�Å�7LPH�7LFNHW

Now enter the following data:Order: \RXU�SURGXFWLRQ�RUGHU�QXPEHUOper./activity: ��Confirm.type )LQDO�FRQILUPDWLRQSelect: (QWHUIncrease the proposed activity quantity to 2 h and save the confirmation.

1-7-3 Go to the information system and display the actual costs for the productionorder. Was the production order credited for the goods receipt of T-B3##?How was the value of the goods receipt determined?

Menu path:$FFRXQWLQJ�Å�&RQWUROOLQJ��Å�3URGXFW�&RVW�&RQWUROOLQJ�Å�&RVW�2EMHFW&RQWUROOLQJ�Å�3URGXFW�&RVW�E\�2UGHU�Å�,QIRUPDWLRQ�6\VWHP�Å�5HSRUWVIRU�3URGXFW�&RVW�E\�2UGHU�Å�'HWDLOHG�5HSRUWV�Å�)RU�2UGHUVNow enter the following data:Order: \RXU�SURGXFWLRQ�RUGHU�QXPEHUChoose: ([HFXWH

Yes, the production order was credited for the goods receipt of T-B3##.The value was determined from the sales order cost estimate value for T-B3##. This can be verified by displaying the cost estimate for the salesorder line item.

1-8 Return to stock requirements list for 7�)��. When MRP was executed for yoursales order, a planned order was created for T-F1##.

Menu path: /RJLVWLFV�Å�3URGXFWLRQ�Å�053�Å�(YDOXDWLRQV�Å�6WRFN�5HTPWV�/LVW

Enter material 7�)��, plant ��, press (QWHU.

1-8-1 Convert this planned order to a production order.

To convert the planned order: Double-Click on the planned order, then pressthe button �!�3URG�RUG�(Convert planned order to production order)

1-8-2 Release and save the production order. Record the production order number.

______________________________________________________

To release the production order: From the production order header select

)XQFWLRQV�Å�5HOHDVH6DYHPress the refresh button in the stock/requirement list to record the number ofthe production order number.

© SAP AG AC515 5-65

1-9 Proceed with the manufacturing of material T-F1##.

1-9-1 Post the material issue to the production order for T-F1##. Use movementtype 261, plant 1000, storage location 0001.

/RJLVWLFV�Å�0DWHULDO�0DQDJHPHQW�Å�,QYHQWRU\�0DQDJHPHQW�Å*RRGV�0RYHPHQW�Å�*RRGV�,VVXH

Enter movement type 261, plant 1000, storage location 0001. Then select 7RRUGHU and enter in the following pop-up your production order number forT-F1##, press FRQWLQXH and save the goods issue document.(To view all materials, press the key "page down" on your keyboard).

1-9-2 Return to the production control menu. Enter a partial confirmation for theproduction order for T-F1##. Confirm only a quantity of 5 and save thepartial confirmation.

Menu path:/RJLVWLFV�Å�3URGXFWLRQ��Å�3URGXFWLRQ�&RQWURO�Å�&RQILUPDWLRQ�Å�(QWHUÅ�)RU�2UGHU

Enter the order number, press enter: Enter a quantity of 5, check the partialconfirmation indicator and save the confirmation.

1-9-3 Go to valuated special stock display for material T-F1##. Is the goodsreceipt for production confirmation of 5 ea displayed as sales order stock?What is the total stock quantity and stock value for valuated sales orderstock of T-F1##?

Menu path:/RJLVWLFV�Å�0DWHULDOV�0DQDJHPHQW�Å�,QYHQWRU\�0DQDJHPHQW�Å(QYLURQPHQW�Å�6WRFN�Å�9DOXDWHG�6SHFLDO�6WRFN

Now enter the following data:Material: 7�)��Sales document: <RXU�6DOHV�2UGHU�1XPEHUSales document item: ��Choose ([HFXWH

Yes, the 5 pieces of T-F1## are displayed as sale order stock.

© SAP AG AC515 5-66

1-10 5 of the ordered 10 pumps are now available for delivery.

1-10-1 Create a sales delivery for the 5 pumps.

Menu path:/RJLVWLFV�Å�6DOHV�DQG�'LVWULEXWLRQ�Å�6DOHV��Å�2UGHU�Å�6XEVHTXHQWIXQFWLRQV�Å�2XWERXQG�'HOLYHU\

Enter the following data:Shipping point: ��Selection Date: WRGD\¶V�GDWH�SOXV��GD\VSales order: \RXU�VDOHV�RUGHU�QXPEHU

Press (QWHU.

Proceed with the steps for picking.Select tabstrip 3LFNLQJ.

Enter the following data:Storage Location: ��Pick quantity: �Delivery quantity �Post the goods issue with the button 3RVW�*RRGV�,VVXH.

Record the delivery number.

______________________________________________________

1-10-2 Display the goods issue document and determine if any financial accountingor cost accounting documents were created for the goods issue.

From delivery processing: 2XWERXQG�GHOLYHU\��Å�'LVSOD\��enter thedelivery document, press (QWHU, select item 10, then (QYLURQPHQW�Å'RFXPHQW�IORZ��Choose the *'�JRRGV�LVVXHV��then, (QYLURQPHQW�Å'LVSOD\�GRFXPHQW� Select $FFRXQWLQJ�GRFXPHQWVAccounting documents were created for the goods issue. The value wasbased on the inventory cost, which was determined by the sales order costestimate.

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n The period end closing process for the production orders which are assigned to a sales order is nowidentical to the traditional PP period closing process. Specifically, the period-end process nowincludes WIP and variance calculation for the production orders that support the MTO strategy. Ifyou are using Sales Order Controlling, there are additional processes that may need to be completed:overhead, results analysis and settlement. In the ‘lean' environment, there is no sales order closingprocess.

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n This is a simplified illustration of general cost allocation for production. From other modules (suchas Financial Accounting), direct costs are directly assigned to cost object accounts, and the overheadcosts of the cost centers are assigned according to responsibility.Traditionally, overhead costs are then allocated through various methods (surcharges, activityaccounting, etc.) from the cost centers onto the cost objects.When using activity based costing, the overhead costs are first assigned from the cost centers ontothe processes and are allocated to the cost objects only according to the utilization of thecorresponding processes.

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SAP AG 1999

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n You determine overhead costs in the Cost Center Accounting component. You can allocate thesecosts to the product in a number of ways:

n Activity allocation

é You can use activity allocation to allocate the machine or labor costs from a production cost centerto a product or order. You can calculate an activity price by cost center and specify the number ofactivities in the routing.

n Overhead rates

é You can define overhead rates in a costing sheet to allocate storage costs from the warehouse to aproduct or order. You can calculate this allocation as a percentage of the direct material costs or inproportion to the quantity.

n Process costs

é You can use Activity-Based Costing to calculate process costs. You can then allocate these coststo a product or order. You can calculate a price for each process based on the resources used bythat process, and a process template specifies the number of activities.

© SAP AG AC515 6-10

SAP AG 1999

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n Further information on activity based costing is available in course AC420.

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n If you control your product cost by order, the work in process is that part of the order lot that has notyet been delivered to stock. If no goods receipt has been posted by period close, the work in processis the actual costs to date. If a part of the lot has been delivered to stock, the work in process is thedifference between actual costs and the value of the good receipt.

n The system updates the financial accounts with the work in process when the order is settled.

© SAP AG AC515 6-14

SAP AG 1999

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n Variance calculation is an analysis tool for closer examination of problematic discrepancies.

n Product order variances result from either:

é Too many or too few costs debited

é Too many or too few costs allocated

© SAP AG AC515 6-16

SAP AG 1999

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n Variance categories: Examples

é Input price variance. Raw material 1 went into the standard cost estimate at $10 (the standard pricewas selected in accordance with the valuation strategy). When the material was withdrawn fromstock, however, the goods movement was valuated at $11 (because according to price control themoving average price is used for valuation). This results in a price variance of $1.

é Input quantity variance. Machine time of 15 minutes was planned. However, 17 minutes wereconfirmed. The activity price for the machine time is $5 per minute. This results in a quantityvariance of $10.

é Resource-usage variance. Raw material 2 was used instead of raw material 1. The costs for bothraw material 1 and raw material 2 are reported as resource-usage variances.

é Input variance. Because the material price for raw material 1 changed, the material overhead ishigher than planned. The difference between the planned and the actual material overheadsurcharges is reported as an input variance.

é Output price variance. If the delivery to stock is made at a price that is not the standard price (suchas the planned price), the difference is reported as an output price variance. This variance categorycan only occur for materials that have moving average price control.

é Remaining variance. If the system cannot calculate any target costs, it will report only remainingvariances.

© SAP AG AC515 6-17

SAP AG 1999

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Target cost for variancesare based on the costestimate used for valuatingthe delivery to stock

Target cost for variancesare based on the costestimate used for valuatingthe delivery to stock

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n The variances relevant to settlement are calculated based on the cost estimate used for valuating thedelivery to stock. If collective orders exist for a sales order, the delivery of semifinished products inthe collective order is valuated using the production order cost estimate. Consequently, variancecalculation requires information whether the valuation is based on a sales order cost estimate,production order cost estimate, or standard cost estimate for the material. You can determineadditional target cost versions for these variances for the information system. Provided the materialis below the moving average price control, the variances appear only on production order levels.

n Variance calculation for the Controlling object of the SD document item is not planned.

© SAP AG AC515 6-18

SAP AG 1999

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n The first stage of results analysis is to calculate the following values:

é Inventory values

é Reserves for unrealized costs

é Reserves for imminent loss

é Reserves for complaints and commissions

é Cost of sales

© SAP AG AC515 6-21

SAP AG 1999

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n You can settle the following to Financial Accounting (FI) and Profit Center Accounting (CO-PCA):

é Inventory values




é The cost of sales if you are using a nonvaluated sales order inventory and are balancing inFinancial Accounting with the cost-of-sales accounting method

n You can settle the following to Profitability Analysis (CO-PA):

é Cost of sales or calculated revenue

é Reserves for imminent loss and complaints

© SAP AG AC515 6-22

SAP AG 1999

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SAP AG 1999

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01 - Revenue-Based Method - With Profit Realization

02 - Revenue-Based Method - W/O Profit Realization

03 - Cost Based POC-Method

04 - Quantity-Based Method

05 - Quantity-Based POC Method

06 - POC Method on Basis of Revenue Planned by Period

07 - POC Method on Basis of Project Progress Value Determination

08 - Derive Cost of Sales from Resource-Related Billing

09 - Completed Contract Method

10 - Inventory Determination, without Planned Costs, without partial billing

11 - Inventory Determination, without Planned Costs, with partial billing

12 - Inventory Determination, Reserve for Follow-Up Costs, without partial billing

13 - Inventory Determination "WIP at Actual Costs" for Objects Not Carrying Revenue

14 - Derive Cost of Sales from Resource-Related Billing of Dynamic Items

15 - Derive Revenue from Resource-Related Billing and Simulation of Dynamic Items

n What results analysis method you choose depends on your business requirements. A company willnormally run different types of processing and thus also different methods of results analysissimultaneously. The results analysis method contains the formula for calculating the results analysisdata.

© SAP AG AC515 6-27

SAP AG 1999

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n Different legal regulations in different countries stipulate that unrealized profits can be or cannot becapitalized. Differences exist for example between North America and Germany in this respect. Thissituation requires different balancing methods in different countries.

é If you do not want to capitalize unrealized profits, use a results analysis methodthat can be used to create capitalized costs.

é If you want to capitalize unrealized profits, use a results analysis method that canbe used to create inventory from which revenue can be generated.

n Some methods of creating capitalized costs and creating inventory from which revenue can begenerated also allow automatic creation of reserves for unrealized costs or reserves for imminentlosses.

© SAP AG AC515 6-28

SAP AG 1999

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n The revenue relevant to profit equals the actual revenue.

n The costs relevant to profit are calculated by multiplying the planned costs by the percentage ofcompletion (POC): (K(pa) = C(p) x R(a) / R(p)).

n If the actual costs are greater than the costs relevant to profit, the system creates capitalized costs.

n If the actual costs are less than the costs relevant to profit, the system creates reserves for unrealizedcosts.

n If you are using the revenue-based method with profit realization, the calculated cost of sales is zeroas long as your actual revenue for the period is zero. The capitalized costs then equal the actual costsof the period.

n This method provides you with the following capabilities:

é You can create reserves for unrealized costs

é You can create reserves for imminent losses

é You can use milestone billing

é You can report intermediate profits.

© SAP AG AC515 6-29

SAP AG 1999

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n You have planned revenues of 3,000 and costs of 2,000 for your sales order.

n You have actual costs of 1,000 but no revenues. In results analysis, the system calculates thefollowing data:

é Revenue of 0

é Cost of sales of 0

é Capitalized costs in the amount of the actual costs of 1,000

n You then settle the capitalized costs to FI and EC-PCA. No line item is generated for CO-PA.

n The settlement generates based on postings rules (you have to maintain in customizing) thefollowing posting: WIP Account against Inventory-Change Account of 1,000.

n The inventory change account is closed against the profit&loss account. Therefore the profit&lossaccount shows on the profit side 1,000 and on the loss side actual costs of 1,000. In this case in FIand CO-PA no profit is shown.

© SAP AG AC515 6-30

SAP AG 1999


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n You have actual costs of 1,000 and actual revenues of 1,200. In results analysis, the systemcalculates the following data:

é Revenue of 1,200

é Cost of sales of 800

é Capitalized costs in the amount of the actual costs of 200

n You then settle the capitalized costs to FI and EC-PCA. Also a line item is generated for CO-PA.

n The settlement generates in FI the following posting: WIP Account against Inventory-ChangeAccount of 200.

n The inventory change account is closed against the profit&loss account. Therefore, the profit&lossaccount shows on the profit side 1,200 actual revenue plus 200 of inventory change and on the lossside actual costs of 1,000. In FI and CO-PA a profit of 400 is shown.

© SAP AG AC515 6-31

SAP AG 1999


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é Revenue of 3,000

é Cost of sales of 2,000

é The reserves for unrealized costs of 200

n You then settle the capitalized costs to FI and EC-PCA. Also a line item is generated for CO-PA.

n The settlement generates in FI the following posting:Expense against Reserves-Change Account of 200

n The expense account is closed against the profit&loss account. Therefore the profit&loss accountshows on the profit side 3,000 of actual revenues and on the loss side actual costs of 1,800 plusexpenses of 200. In FI and CO-PA a profit of 1,000 is shown.

© SAP AG AC515 6-32

SAP AG 1999

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n When you use the cost-based percentage-of-completion method in results analysis, the systemcalculates the revenue on the basis of the actual costs incurred up to the current period.

n The percentage-of-completion method differs from revenue-based results analysis in that a profit orloss is reported if actual costs have been incurred but no revenue. With revenue-based resultsanalysis, a profit or loss is not shown until actual revenue has been received.

n The percentage of completion for each sales order item is determined by dividing the actual costs bythe planned costs. It forms the basis for calculating the following data.

© SAP AG AC515 6-33

SAP AG 1999


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n You have actual costs of 1,000 but no revenues. In results analysis, the system calculates thefollowing data:

é Costs affecting net income in the amount of the actual costs of 1,000

é Revenue affecting net income using the formula Calculated revenue = Actual costs / Planned costsx planned revenue of 1,500

é Revenue in excess of billings with the formula 5HYHQXH�LQ�H[FHVV�RI�ELOOLQJV� �5HYHQXH�DIIHFWLQJQHW�LQFRPH�±�$FWXDO�UHYHQXH

n The following values are shown in CO-PA: Calculated revenue 1,500 Cost of sales (actual costs) 1,000 ---------------------------------------------------------- Profit 500

n The settlement generates in FI the following posting:WIP against Inventory-Change Account of 1,500

n The inventory account is closed against the profit&loss account. Therefore the profit&loss accountshows on the profit side 1,500 and on the loss side actual costs of 1,000. In FI and CO-PA aprofit of 500 is shown.

n Although no revenues have been received, profit has already been capitalized.

© SAP AG AC515 6-34

SAP AG 1999



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é Revenue affecting net income using the formula Calculated revenue = Actual costs / Planned costsx planned revenue of 1,500

é Revenue in excess of billings with the formula 5HYHQXH�LQ�H[FHVV�RI�ELOOLQJV� �5HYHQXH�DIIHFWLQJQHW�LQFRPH�±�$FWXDO�UHYHQXH� ��


n The settlement generates in FI the following posting:WIP against Inventory-Change Account of 300.

n The inventory account is closed against the profit&loss account. Therefore the profit&loss accountshows on the profit side 1,200 of actual revenues plus the revenues which could be capitalized of 300and on the loss side actual costs of 1,000. In FI and CO-PA a profit of 500 is shown.

© SAP AG AC515 6-35

SAP AG 1999



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é Revenue affecting net income using the formula &DOFXODWHG�UHYHQXH� �$FWXDO�FRVWV��3ODQQHGFRVWV�[�SODQQHG�UHYHQXH�RI��

é A revenue surplus of 300 because the actual revenue exceeds the calculated revenue


n The settlement generates in FI the following posting:Expense against Reserve Account of 300

n The expense account is closed against the profit&loss account. Therefore the profit&loss accountshows on the profit side 3,000 and on the loss side actual costs of 1,800 plus 300 for the expenses forthe revenue surplus. In FI and CO-PA a profit of 900 is shown.

© SAP AG AC515 6-36

SAP AG 1999

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n If you use this method, the calculated cost of sales are zero as long as your actual revenue is zero.The capitalized costs are equal to the actual costs during this time.

n If the actual revenue is not zero, the calculated cost of sales are equal to the actual costs. Thecapitalized costs is canceled as soon as actual revenues are received. When you invoice, it is nolonger possible to capitalize capitalized costs.

n The capitalized costs are canceled no later than status TECO.

)HDWXUHVé You cannot create reserves.

é This method is not suitable for milestone billing because such billings result in final cancellationof the capitalized costs.

é There is no proportionality between the cost of sales and revenue:

- As soon as revenue has been received, the actual costs are considered cost of sales in full. Thatis, the cost of sales are not proportional to the actual revenues, as with the revenue-basedmethod, nor are they proportional to the quantity sold, as with the quantity-based method. Thismethod provides you with the following capabilities: You do not need planned values.

© SAP AG AC515 6-37

SAP AG 1999

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Ø ¼�Ä�¿I»#¼!Ã,Ã ¾,Ä"èÎÖ\»�Ç�Áéâ¨á�á�á ÐQÇ�»JÂ*¾ ¼�Äêá ÓQÇÏÂ*Æ�Ã ¿�Á"Ä�Á�Ã Ô�Â*¾ Â�ë¨ÇÏÔìä�ß à â

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Status Dependencyof Valuation

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n Which results analysis method you choose depends on your business requirements. A company willnormally run different types of processing – and therefore use different methods of results analysis –simultaneously. Results analysis methods contain the rule for calculating the results analysis data.The standard system contains a number of different results analysis methods. Decide which resultsanalysis method you want to use.

n A sales order item passes through a number of stages that lead to different results in results analysis.In the standard system there are three relevant system statuses:

é REL (released)

é FNBL (final billing)

é TECO (technically completed)

n In Customizing for 3URGXFW�&RVW�E\�6DOHV�2UGHU�under 3HULRG�(QG�&ORVLQJ, you specify which statusallows the following activities:

é At which status results analysis can be performed

é At which status the work in process is canceled (optional)

é At which status the work in process and reserves are canceled

© SAP AG AC515 6-38

SAP AG 1999

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n Results analysis updates the results analysis data for the sales order item under secondary costelements. You define in Customizing what cost elements are updated.

n To be able to pass the WIP and reserves to Financial Accounting, you must define posting rules inCustomizing that assign this data to G/L accounts.

© SAP AG AC515 6-39

SAP AG 1999

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n If you choose ‘Line ID level', results analysis calculates separate values for each line ID. Undercertain conditions this method can result in one line ID showing work in process while the other lineIDs show reserves.

© SAP AG AC515 6-40

SAP AG 1999

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n If you choose ‘Totals Level', the system calculates work in process, reserves for unrealized costs,reserves for complaints and commissions, and reserves for imminent loss for each order. Thesevalues are then distributed to line IDs according to a method of apportionment specified in thevaluation method.

n The standard setting for apportionment is:

é Capitalized costs / Work in process: Cumulative actual costs

é Reserves for unrealized costs: Difference between planned costs and cumulative actual costs

é Reserves for costs of complaints and commissions: Difference between plan costs and cumulativeactual costs

é Reserves for imminent loss: Display of credit for inventory with prohibition to capitalize andinventory with option to capitalize.

n If a method of apportionment cannot be used, the system looks for an alternative method ofapportionment. The system searches in the following order:

é apportionment numbers (according to the number defined under ‘Update for Results Analysis')

é cumulative actual costs

é planned costs

é apportionment numbers with apportionment numbers per line ID = 1

© SAP AG AC515 6-41

SAP AG 1999


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n You can settle the following to Financial Accounting (FI) and Profit Center Accounting (EC-PCA):

é Inventory values




é The cost of sales if you are using a nonvaluated sales order inventory and are balancing inFinancial Accounting with the cost-of-sales accounting method

n You can settle the following to Profitability Analysis (CO-PA):

é Cost of sales or calculated revenue

é Reserves for imminent loss and complaints

The line item to CO-PA could be valuated with the cost component split of the sales order costestimate or with the cost component split of a standard cost estimate.

© SAP AG AC515 6-45

SAP AG 1999

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n If CO-PA is active, the settlement rule and the profitability segment are automatically generated.

© SAP AG AC515 6-46

SAP AG 1999

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n If CO-PA is inactive, you can specify in the settlement profile that the sales order must not besettled. Settlement will still generate a posting to FI in accordance with the posting rules.

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Results analysis costelement for cost ofgoods sold have tobe included

n To use the settlement structure, you must first create cost element groups that aggregate the primaryand secondary cost elements used for debit postings to your orders. Within Customizing, you link thecost element group to the settlement structure with a settlement assignment. For each settlementassignment, you stipulate by receiver type whether the settlement will use the original posted costelements or a designated settlement cost element.

n You might use settlement cost elements:

é To separate out costs allocated from orders to the receiver and to describe their purpose, such asRepairs or Maintenance.

é To reduce data volumes by combining several debit cost elements under one settlement costelement.

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n You must define a PA settlement structure if you want to settle the costs and revenues for a salesorder item to a profitability segment.

n The PA settlement structure defines what costs and revenues are settled to Profitability Analysis. Itgroups the debit cost elements according to PA settlement assignments and assigns the PA settlementassignments to the value fields of an operating concern.

n The PA settlement structure consists of one or more items called PA settlement assignments. It isused to assign a cost element group to a PA settlement assignment.

n Note the following when defining the PA settlement structure:

é Each debit cost element must be represented in the PA settlement structure

é The debit cost elements have the category cost elements

n If you do not carry out results analysis, the actual costs and actual revenue will be settled to theprofitability segment for the sales order item. The PA settlement structure must contain all costelements under which costs and revenue can be updated on the sales order item.

n Once you have carried out results analysis, the results analysis data (valuated actual revenue, cost ofsales, and reserves for imminent loss) is settled to the profitability segment. The PA settlementstructure must contain all results analysis cost elements under which data used in ProfitabilityAnalysis is updated.

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SAP AG 1999

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Set Up Valuation Using Material Cost Estimate

Define Keys for Accessing Material Cost Estimate

Assign Costing Keys to Material Types

Assign Costing Keys to Any Characteristics

Assign Costing Keys to Products

Assign Value Fields

n In Profitability Analysis (CO-PA), you can valuate documents by reading the cost of goodsmanufactured in the material cost estimates from Product Cost Planning. You do this by definingcosting keys.

n Which costing key is used for a particular document can depend on when the document is valuated inCO-PA (the "point of valuation"), the record type, the product sold, the material type of that product,or any other characteristic in your operating concern.

n The following steps in Customizing are necessary to set up valuation using material cost estimates inyour system:

é When you maintain costing keys, you determine which cost estimates the system should read inProduct Cost Accounting in order to valuate the data in CO-PA.

é Once you have done this, you can assign these costing keys to a product or material type.Alternatively, you can use the flexible assignment function to assign costing keys to anycharacteristics in your operating concern for valuation.

é You then need to use value field assignment to determine for each operating concern and at eachpoint of valuation how the cost components in the cost component split are to be assigned to thevalue fields in CO-PA. This must be done for each relevant cost component split.

© SAP AG AC515 6-50

SAP AG 1999

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Determine material cost estimate

Transfer Standard Cost Estimate

Transfer sales order cost estimate

Control Data for standard Cost Estimate

Additional Data for CO-PA

Exclusive access to sales order cost estimateError message if no cost estimate is found

Additional Data for CO-PC

Transfer aux. Cost compoment splitTransfer cost compoment split in cont. area curr.

Costing DataCosting Variant PPC1 Standard Cost Estimate

...

Plant used for reading costing data

...






Assign Value Fields

Costing Key

n Product Cost Planning is used to determine the planned cost of goods manufactured for a product. InProfitability Analysis (CO-PA), you can access these material cost estimates to value the data in CO-PA. This includes cost estimates both with and without quantity structures.

n With this function, you determine which cost estimates from Product Cost Planning should be usedto value actual or planning data in CO-PA. You do this by defining costing keys. A costing key is aset of access parameters which are used in valuation to determine which data in Product CostPlanning should be read.

n Normally you need at least 2 costing keys. You use one costing key to value a Make-to-Stockprocess with a standard cost estimate and another to value a Make-to-Order process with a salesorder cost estimate.

© SAP AG AC515 6-51

SAP AG 1999

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Assign Value FieldsTable Lookup for Requirement Typefrom the sales order item

� Determine Process

� Assignment Costing Key

Assigment Rule of temporay field tocosting key

Assign Requirement Type totemporary field

n The steps ‘Assign Costing Keys to Products’ or ‘Assign Costing Keys to Material Types’ let youassign costing keys to individual products or material types. In the case of using make-to-stock andmake-to-order scenarios in parallel the product-dependent or material-dependent call-up of materialcost estimates in Product Cost Accounting is not flexible enough. To meet this or otherrequirements, you can determine the costing keys using your own "strategy" for the "flexibleassignment of costing keys".

n This "strategy" is taken to determine the costing keys, generally using user-defined assignmenttables. As in characteristic derivation in CO-PA, you can also work with table lookups or your owncustomer enhancements when setting up the "strategy".

n You can use the following Step Methods to define a strategy:

é Table LookupsA table lookup allows you to access individual data records in any SAP table and to transfer thecontents of individual table fields to Target Fields of the type USERTEMP. The USERTEMPfields that have been filled by a table lookup can then be used in a subsequent strategy step assource fields for an assignment rule. In our scenario we look up the requirement type of the salesorder item to determine the process.

é User-Defined Assignment TablesAs with the predefined assignment tables for products and material types, these user-definedassignment tables let you assign costing keys separately for each point of valuation, record typeand plan version. We specify an user-defined assignment table to assign the requirement type to acosting key.

© SAP AG AC515 6-52

SAP AG 1999

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Assign Value Fields Cost Component Fix/Var Value Field

10 Raw Materials Sum MATERIAL20 Production Labor Var PROD_VAR30 Production Labor Fix PROD_FIX

... ... ... ...

n Here you can assign the components of a cost component structure from Product Cost Controlling tothe value fields of your operating concern. Note that you need to maintain separate value fieldassignments for each point of valuation in Profitability Analysis (CO-PA).

n You can divide the cost components into fixed and variable parts before transferring them to CO-PA. For each cost estimate, you can transfer any number of cost components to the same value field(n:1 relationship). The values from these cost components are then added together in the value field.

n If you valuate using multiple material cost estimates simultaneously, this means that the values ofdifferent cost components within the same cost estimate are aggregated and then entered in one CO-PA value field.

n However, value fields that already contain data from a previous cost estimate are not overwritten bya later cost estimate. Consequently, you should assign value fields in Customizing so that the valuesof different cost estimates are entered in different sets of value fields.

n You can assign up to six different value fields from your operating concern to each cost componentin the cost component structure. These assignments are indicated by the value fields entered in thecolumns Field name 1 through Field name 6.

© SAP AG AC515 6-53

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Time Description

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8:15 Actual period lock

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ORD100070 205 Maintain the settlement rule of the sender

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ORD100358 217 CEl 600199 does not exist on 10/31/99

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n Note: The Worklist Monitor is implemented for Sales Order Items as of Release 4.6c.

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• Carry out the period-end closing activities for controlling by salesorder

• Understand the difference between the revenue-based and cost-basedvaluation methods in results analysis.

• Understand when WIP (work in process) or reserves are cancelledduring results analysis

In your plant 1000 you have to carry out the period-end closing activities.In order to simulate different phases of the process, you proceed with theproduction and delivery of the order from the previous section and postthe period-end closing activities (especially the results analysistransaction) more than once

1-1 Calculate the overhead surcharges for the sales order item.

Menu path:$FFRXQWLQJ�Å�&RQWUROOLQJ�Å�3URGXFW�&RVW�&RQWUROOLQJ�Å &RVW�2EMHFW&RQWUROOLQJ�Å�3URGXFW�&RVW�E\�6DOHV�2UGHU�Å�3HULRG�(QG�&ORVLQJ�Å 6LQJOH)XQFWLRQV�Å 2YHUKHDG

Enter the following data:Sales document: \RXU�VDOHV�RUGHU�QXPEHU��ODVW��XQLW)Item: ��Period: FXUUHQW�SHULRGFiscal year: FXUUHQW�ILVFDO�\HDUBackground processing: GHVHOHFWTest run: GHVHOHFWDetailed lists: GHVHOHFWDialog display: VHOHFWChoose: ([HFXWH

How was the costing sheet defaulted into the sales order item?___________________________________________________

© SAP AG AC515 6-60

1-2 At this point, a delivery for 5 pieces has been completed. However, no billing hasoccurred for the delivery. Carry out results analysis using the revenue-basedvaluation method (results analysis version 0) and using the cost-based valuationmethod (results analysis version 1). Analyze the different results and compare themto the actual/planned comparison for the sales order. Why are the results differentfor the two different methods. Save the results of the results analysis calculations.

Menu path:$FFRXQWLQJ�Å�&RQWUROOLQJ�Å�3URGXFW�&RVW�&RQWUROOLQJ�Å &RVW�2EMHFW&RQWUROOLQJ�Å�3URGXFW�&RVW�E\�6DOHV�2UGHU�Å�3HULRG�(QG�&ORVLQJ�Å 6LQJOH)XQFWLRQV�Å�5HVXOWV�$QDO\VLV�Å�([HFXWH�Å�,QGLYLGXDO�3URFHVVLQJ

Enter the following data:Sales order: \RXU�VDOHV�RUGHU�QXPEHUItem: ��Period: FXUUHQW�SHULRGFiscal year: FXUUHQW�ILVFDO�\HDUResult analysis version: �Full log: VHOHFWHGChoose: ([HFXWH

For the cost-based method, repeat the same procedure, but using results analysisversion 1.

Access the logs to obtain information regarding the results analysis calculation andthe configuration for results analysis key SDOR1.

1-3 Create the billing document for the partial delivery of 5 pieces from the previousunit.

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Enter the following data:Document: \RXU�GHOLYHU\�QXPEHU�(previous unit)Choose: 6DYH

From the document flow, display the invoice and review the financial accountingdocument and the cost accounting document.

© SAP AG AC515 6-61

1-4 Now that billing has been completed for the 5 pieces, carry out results analysisagain using results analysis version 0. Does any work in process remain? Why orwhy not? Have reserves been calculated?

Use the following data:Sales order: \RXU�VDOHV�RUGHU�QXPEHUItem: ��Period: FXUUHQW�SHULRGFiscal year: FXUUHQW�ILVFDO�\HDUResult analysis version: �Full log: VHOHFWHGChoose: ([HFXWH

1-5 Return to the production control menu, and create the final confirmation for yourproduction order for T-F1##. Confirm the remaining 5 pcs.

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Enter the following data:Order: \RXU�SURGXFWLRQ�RUGHU�QXPEHU�IRU�PDWHULDO�7�)��Choose� (QWHU

Select the radio button� ILQDO�FRQI.�and save the production order confirmation.

1-6 Complete the delivery for the remaining 5 pump assemblies for your sales orderitem. Create the delivery document and post the goods issue.

Menu path:/RJLVWLFV�Å�6DOHV�DQG�'LVWULEXWLRQ�Å�6DOHV�Å�2UGHU�Å 6XEVHTXHQW�IXQFWLRQVÅ�2XWERXQG�'HOLYHU\

Enter the following data:Shipping point: ��Selection Date: WRGD\¶V�GDWH�SOXV��GD\VSales order: \RXU�VDOHV�RUGHU�QXPEHUChoose Button� (QWHU

Enter � as the picked quantity.

To post the goods Issue, press button 3RVW�*RRGV�,VVXH

Record the delivery number.

___________________________________________________________

© SAP AG AC515 6-62

1-7 Create the billing document for the delivery.

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Enter the following data:Document: \RXU�GHOLYHU\�QXPEHUChoose: 6DYH


1-8 Again, calculate the overhead surcharges for the sales order item.

Use the following data:Sales document: \RXU�VDOHV�RUGHU�QXPEHU��ODVW�VHFWLRQ)Item: ��Period: FXUUHQW�SHULRGFiscal year: FXUUHQW�ILVFDO�\HDUBackground processing: GHVHOHFWTest run: GHVHOHFWDetailed lists: GHVHOHFWDialog display: VHOHFWChoose: ([HFXWH

1-9 Now that billing is complete, execute results analysis again using version 0. Doesany work in process or reserves remain? Why or why not?


1-10 No further costs are anticipated for the sales order item. From the sales order, setthe status of the sales order item to WHFKQLFDOO\�FRPSOHWHG. What affect should thishave on results analysis?

Menu path:/RJLVWLFV�Å�6DOHV�DQG�'LVWULEXWLRQ�Å�6DOHV�Å�2UGHU�Å�&KDQJHSelect (QWHUSelect the sales order item, then

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Select the status icon &KDQJHNow press the set button for 7HFKQLFDOO\�FRPSOHWHG and save the sales order.

© SAP AG AC515 6-63

1-11 Carry out results analysis with results analysis version 0. Check if there are stillreserves for unrealized costs. Save the results analysis data.


Save the results of the results analysis.

1-12 Carry out sales order settlement. Display the settled amounts by selecting 'HWDLOOLVWV��From the display , you can select the 5HFHLYHU��6HQGHU�RU�$FFRXQWLQJGRFXPHQWV�for review�Menu Path:$FFRXQWLQJ�Å�&RQWUROOLQJ�Å�3URGXFW�&RVW�&RQWUROOLQJ�Å &RVW�2EMHFW&RQWUROOLQJ�Å�3URGXFW�&RVW�E\�6DOHV�2UGHU�Å�3HULRG�(QG�&ORVLQJ�Å 6LQJOH)XQFWLRQV�Å��6HWWOHPHQW

Enter the following data:Sales order: \RXU�VDOHV�RUGHU�QXPEHUItem: ��Period: FXUUHQW SHULRGFiscal year: FXUUHQW�ILVFDO�\HDUBackground processing: GHVHOHFWTest run: GHVHOHFWDetailed lists: VHOHFWChoose: ([HFXWH

1-13 Go to the Make-to-Order reports, and display the order profit for the sales order.To view the profit:

Menu Path:$FFRXQWLQJ�Å�&RQWUROOLQJ�Å�3URGXFW�&RVW�&RQWUROOLQJ�Å &RVW�2EMHFW&RQWUROOLQJ�Å�3URGXFW�&RVW�E\�6DOHV�2UGHU��Å�,QIRUPDWLRQ�6\VWHP�Å�5HSRUWVIRU�3URGXFW�&RVW�E\�6DOHV�2UGHU�Å�'HWDLOHG�5HSRUWV�Å�IRU�VDOHV�RUGHUV

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Enter the following data:Sales document: \RXU�VDOHV�RUGHU�QXPEHU (last unit)Item: ��Period: FXUUHQW SHULRGFiscal year: FXUUHQW ILVFDO \HDUBackground processing: GHVHOHFWTest run: GHVHOHFWDetailed lists: GHVHOHFWDialog display: VHOHFWChoose: ([HFXWH

How was the costing sheet defaulted into the sales order item?The costing sheet is assigned to the sales order item through the requirement class.

1-2 Carry out results analysis using the revenue-basedvaluation method (results analysis version 0). Save the results. In addition,calculate results analysis using the cost-based valuation method (results analysisversion 1). Analyze the different results.

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Using a different R/3 session, repeat the same procedure, for the cost based method,using results analysis version 1.

© SAP AG AC515 6-65

The results are different because RA version 0 is a revenue based method, and RAversion 1 is a cost based method. At this point, using RA version 0, no actualrevenue has been realized, therefore, the POC equals 0%. All of the actual costsfor the product are considered WIP, or inventory from which revenue can begenerated. The overhead allocation is considered COS. The RA version 1 is a costbased method. Using this basis for POC determination, calculated revenue isdetermined as POC times planned revenue. All of the actual costs, which includesboth product and overhead, are considered COS.

Access the logs to obtain additional information regarding the results analysiscalculation, such as the POC, and the configuration for results analysis keySDOR1.

1-3 Create the billing document for the partial delivery of 5 pieces from the previousunit.

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Enter the following data:Document: \RXU�GHOLYHU\�QXPEHU�(previous unit)Choose: 6DYH


1-4 Carry out results analysis for results analysis version 0. Does any work in processremain? Have reserves been calculated?


Billing has been completed for the 5 pieces, so, POC is R(a)/R(p). Then C(c) aredetermined. At this point, C(c) > C(a), so no WIP is determined. All actual costsfor both the product and overhead are considered COS.

Reserves for unrealized costs are created, if the calculated costs exceed the actualcosts. (C(c) - C(a) = C(r)).

© SAP AG AC515 6-66

1-5 Return to the production control menu, and create the final confirmation for yourproduction order for T-F1##. Confirm the remaining 5 pcs.

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Enter the following data:Order: \RXU�SURGXFWLRQ�RUGHU�QXPEHU�IRU�PDWHULDO�7�)��Choose� (QWHU

Select the radio button�ILQDO FRQI.�and save the production order confirmation.

1-6 Complete the delivery for the remaining 5 pump assemblies for your sales orderitem. Create the delivery document and post the goods issue.

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Enter the following data:Shipping point: ��Selection Date: WRGD\¶V�GDWH�SOXV��GD\VSales order: \RXU�VDOHV�RUGHU�QXPEHUChoose Button� (QWHU

Enter � as the picked quantity�To post the goods Issue, press button 3RVW�*RRGV�,VVXHRecord the delivery number.

______________________

1-7 Create the billing document for the delivery.

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Enter the following data:Document: \RXU�GHOLYHU\�QXPEHUChoose: 6DYH


© SAP AG AC515 6-67


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Enter the following data:Sales document: \RXU�VDOHV�RUGHU�QXPEHU (last unit)Item: ��Period: FXUUHQW SHULRGFiscal year: FXUUHQW ILVFDO \HDUBackground processing: GHVHOHFWTest run: GHVHOHFWDetailed lists: GHVHOHFWDialog display: VHOHFWChoose: ([HFXWH

1-9 Now that billing is complete, carry out results analysis for results analysis version0. Does any work in process or reserves remain?

Menu path:$FFRXQWLQJ�Å�&RQWUROOLQJ�Å�3URGXFW�&RVW�&RQWUROOLQJ�Å&RVW�2EMHFW&RQWUROOLQJ�Å�3URGXFW�&RVW�E\�6DOHV�2UGHU�Å�3HULRG�(QG�&ORVLQJ�Å6LQJOH)XQFWLRQV�Å�5HVXOWV�$QDO\VLV�Å�([HFXWH�Å�,QGLYLGXDO�3URFHVVLQJEnter the following data:Sales order: \RXU�VDOHV�RUGHU�QXPEHUItem: ��Period: FXUUHQW�SHULRGFiscal year: FXUUHQW�ILVFDO�\HDUResult analysis version: �Full log: VHOHFWHGChoose: ([HFXWH

No WIP remains, as WIP is cancelled after final billing, since no further deliveriesare expected. However, reserves can remain if actual costs are less than calculatedcosts.

1-10 No further costs are anticipated for the sales order item. From the sales order, setthe status of the sales order item to WHFKQLFDOO\�FRPSOHWHG. What affect should thishave on results analysis?

Menu path:/RJLVWLFV�Å�6DOHV�DQG�'LVWULEXWLRQ�Å�6DOHV�Å�2UGHU�Å�&KDQJHSelect (QWHUSelect the sales order item, then*RWR�Å�,WHP�Å�6WDWXV

Select the status icon &KDQJHNow press the set button for 7HFKQLFDOO\�FRPSOHWHG and save the sales order.

© SAP AG AC515 6-68

1-11 Carry out results analysis with results analysis version 0. Check if there are stillreserves for unrealized costs. Save the results analysis data.

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Since no further postings are expected on the sales order, you may change the statusfor the sales order item to technically completed. This will cancel reserves forunrealized costs and WIP.

Save the results of the results analysis.

1-12 Carry out sales order settlement. Display the settled amounts by selecting 'HWDLOOLVWV��From the display, you can select the 5HFHLYHU��6HQGHU�RU�$FFRXQWLQJGRFXPHQWV�for review.

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Enter the following data:Sales order: \RXU�VDOHV�RUGHU�QXPEHUItem: ��Period: FXUUHQW SHULRGFiscal year: FXUUHQW ILVFDO \HDUBackground processing: GHVHOHFWTest run: GHVHOHFWDetailed lists: VHOHFWChoose: ([HFXWH

1-13 Go to the Make-to-Order reports, and display the order profit for the sales order.

To view the profit:

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n This example shows the provision of a service or on-site assembly. This means that the service hasbeen provided and the customer is to pay for the service received. Standard customer pricingconditions can be taken into account on the billing document.

n It traces the following process:

é Costs are charged to the order through goods issues, posting internal activities, travel expensereporting, etc.

é The billing process is run. The revenues are calculated in SD pricing on the basis of the billed lineitems.

é The sales order is settled to Profitability Analysis (CO-PA)

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SAP AG 1999

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n During billing, the system generates so-called dynamic items from the information regarding theexpenses involved (for example, costs for material and personnel). Before a billing request is created,you are brought to a modifiable overview screen that enables you to determine what the billingrequest should look like. You generate the billing request from this overview screen. You can workon this screen for example, to simulate prices or save the screen itself. This is where you determinewhich data the system copies to the billing request after you have finished working with theoverview screen.

n There are two aggregation levels:First level: The system aggregates the data records for the overview screen into dynamic items.Second level: The system generates a billing request using the data from the dynamic items. Ifnecessary, the data is reaggregated based on the assigned materials. Aggregation depends on thesettings in the dynamic item processor profile.

n If you do not want to bill a customer for a dynamic item, you can enter your reason (for example,warranty) in the overview screen for dynamic items as an apportionment reason. The reason willonly be used for internal purposes such as calculating profits.

n You follow the same procedure as above when creating a quotation from a service order.

© SAP AG AC515 7-8

SAP AG 1999

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� The dynamic item processor is a tool that the system uses to summarize data on dynamic itemsduring resource-related quotation creation and billing (for example, line items that arise through theposting of goods movements, completion confirmations or surcharges). Further entries are madeaccording to use. The Dynamic Item Processor profile (DIP profile) controls how the systemsummarizes data on dynamic items.

� You can use the DIP profile for creating quotations and billing (both resource-related and flat-rate).

� Assignment to the DIP profile is performed in the service order header or in the sales order item.You can enter the default profile when making customizing settings for service order types or salesdocument item types.

� You will find the customizing settings for quotation creation and billing in the IMG under PlantMaintenance and Customer Service -> Maintenance and Service Processing -> Basic Settings.

� You have the following customer exits at your disposal: AD010001 (Change object list and itshierarchy), AD010002 (Delimit selection and/or filter data that is determined), AD010003 (Createuser-defined DI characteristics), AD010005 (Creat user-defined sources), AD010006 (Menu exit:Change DI value), V46H0001 (Enter additional item data and insert a partner for the item).

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n You can plan the costs of a service with a unit cost estimate. You use them like spreadsheets to makecosting decisions and to access information on material costs, internal activity prices, purchasingcosts, overhead, and process costs. For existing cost estimates, you can refer to these and copy therelevant items into the unit cost estimate.

© SAP AG AC515 7-11

SAP AG 1999

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info record (normal), plant, purchasing org.

info record (subcontracting), plant, purch.org.

n To support the full integration between unit costing and product costing, the new item categoriesF (external service) and L (subcontracting) are available in unit costing as of Release 4.0.

n The item category P (process manual) is used if you want to include business processes in a unitcosting manually and not using the process template.

© SAP AG AC515 7-12

SAP AG 1999

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n The item category X is created automatically when using a process template to calculate processquantities.

n The item category Y (customer exit) can be acitivated as enhancement KKEK0001, if customersrequire their own calculation logic.

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SAP AG 1999

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n Within unit costing you can calculate totals, sub-totals, and formulas for mathematical operations. Asthe information in the cost estimate becomes out of date, you can use the revaluation function todetermine the latest material or activity prices for the items in the cost estimate.

n If the unit costing includes a material item with a cost estimate, you can explode this cost estimate todisplay the items that make up the material cost. Likewise, if you enter a base-planning object as anitem, you can explode its cost estimate.

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n You create a sales order and plan the cost with unit costing.

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n You post the goods issue for the material needed for the service.

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n You may use the cross application timesheet (CATS) to post the internal activities to the sales orderitem or you may post the activities with a direct activity allocation.

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n You can use results analysis to calculate the value of the costs that can be capitalized for each salesorder item. You can capitalize the costs if you settle to Financial Accounting (FI).

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n You create a debit memo based on the CO line items.

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n When a sales order item is finally billed, this means that no more revenue is expected for that salesorder item. Only debit memos and credit memos can be entered. For this reason you can normallycancel all capitalized inventories.

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SAP AG 1999

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Costing MethodUnit Costing

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SAP AG 1999

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SAP AG 1999

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Cost of sales is derived fromthe resource-related billing.

Cost of sales is the sum ofthe billed line items.

n The cost of sales is derived from the resource-related billing.

n Definitions:

é Revenues = Sum of the revenues of the billed line items

é Cost of Sales = Sum of the costs of the billed line items

é Work in Process = Actual Costs – Cost of Sales

The revenues are calculated in SD pricing on the basis of the billed line items.

© SAP AG AC515 7-25

SAP AG 1999

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n You can use the DIP profile to create quotations as well as for billing purposes. You decide on thetype of sales documents that are to be generated (quotation, billing request and credit memo request)per usage. In addition, you can determine if the system should perform a warranty check duringbilling. All other data should be entered when you are creating a document.

n Characteristics relevant to the determination of dynamic items are fixed for each usage. In addition,various characteristic attributes, and the way in which they are presented during the processing of thebilling request, are defined. You can define your own characteristics and enter values for thesecharacteristics using the customer exit AD010003.

n The sources define the data used to determine dynamic items (for example, the actual costs of lineitems or totals records, planned costs and so on). You can also select the characteristic values fromwhich dynamic items should be determined (that is, exclusion of other characteristic values frombilling). Selection is performed using the sets to be determined for this purpose. You can define yourown sources using the customer exit AD010005.

n You can define which service materials are determined from characteristic values for billing requestitems or quotations. The selection criteria here are also entered in the form of sets.

© SAP AG AC515 7-26

SAP AG 1999

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Create a unit cost estimate to determine the costs of a service.

Execute resource-related billing.

In your plant S300, you offer consulting services. As you receive a salesorder to request consulting, you plan costs for the sales order item usingunit costing. In addition, you use Cross Application Time Sheets to postactual consulting time for the sales order item. Invoicing is managedusing resource-related billing.

1RWH� this exercise takes place in controlling area S300 !

1-1 Start by creating and estimating the costs for a sales order for the consulting task.

1-1-1 Create a sales order for a consulting item:

Use the following data:Order type: =63��(SP: Service order)Sales organization: 6��Distribution channel: 6�Division: 6�Choose (QWHU.

Now enter the following data:Sold-to party: ��Material: ,63�&216/7Order quantity: �� dayChoose (QWHU.

1-1-2 Create a unit cost estimate to determine the costs of the consulting in detail.


In the Pop-Up enter the following data:Costing Variant: 3&2�Base plan object: FRQVXOWLQJChoose: (QWHU

Adjust the proposal of the template. You estimate �� hours for seniorconsulting &216�1, and �� hours for consulting &216�1. You do notanticipate any travel expenses.

Choose:�6DYH

© SAP AG AC515 7-28

1-1-3 Save the sales order

Choose: 6DYH

Make a note of the sales order number, which the system displays in thestatus row when you save your data:

______________________________________________________

1-2 Actual Postings

1-2-1 Employee �� will enter their time for activity CONS1N by using theCross Application Time Sheet. Record their time using the CrossApplication Time Sheet. Be sure to UHOHDVH your entries before saving:

Menu path:$FFRXQWLQJ�Å�&RQWUROOLQJ�Å�3URGXFW�&RVW�&RQWUROOLQJ�Å�&RVW�2EMHFW&RQWUROOLQJ��Å�3URGXFW�&RVW�E\�6DOHV�2UGHU�Å�$FWXDO�3RVWLQJ�Å�7LPH6KHHW�Å�7LPH�GDWD�Å�(QWHU

Now enter the following data:Data entry profile: ,63B6'Personnel number: ��Press Button (QWHU�WLPHV (F5)

Now enter the following data:Sales Order: \RXU�VDOHV�RUGHU�QXPEHUSales Order item: ��Quantity: ��KRXUV�HDFK�GD\�IRU�WKH�ODVW�WKUHH�GD\VConfirm

Select 5HOHDVH�9LHZSelect the indicator next to the line with your time entries

Select 5HOHDVHChoose: 6DYH

1-2-2 Approve the time entered using the CATS so that it can be transferred toaccounting. Select the time entries by referring to your personnel number515991##.

Menu path

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© SAP AG AC515 7-29

From the General Hierarchy Display, select your personnel number. Theapproval screen is now displayed.

Menu path

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1-2-3 Transfer the time sheet data to Accounting

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Now enter the following data:Personal no.: ��Choose ([HFXWH

1-2-4 Enter an activity allocation of activity &216�1�for your sales order. Set thecontrolling area to 6��by using the menu item "extras Å set controllingarea". ��hours have been consumed from the sending cost center S-3310. Usescreen variant 6DOHV�2UGHU�&RVW�2EMHFW�WR�SURFHVV�WKLV�activity�allocation�

1-2-5 Go to the information system for Product cost by sales order and review theplanned to actual cost report for your sales order.

Menu path:$FFRXQWLQJ�Å�&RQWUROOLQJ�Å�3URGXFW�&RVW�&RQWUROOLQJ�Å�&RVW�2EMHFW&RQWUROOLQJ��Å�3URGXFW�&RVW�E\�6DOHV�2UGHU�Å�,QIRUPDWLRQ�6\VWHP�Å5HSRUWV�IRU�3URGXFW�&RVW�E\�6DOHV�2UGHU�Å�'HWDLOHG�5HSRUWV�Å�)RU�6DOHV2UGHU�Å�3ODQ�$FWXDO�&RPSDULVRQEnter the following data:Sales order: \RXU�VDOHV�RUGHU�QXPEHUItem: ��Choose: ([HFXWH

© SAP AG AC515 7-30

1-3 Period-end closing before invoicing

1-3-1 Carry out results analysis and analyze the results. Note the COS and WIPvalues.

Use the following data:Sales Order: \RXU�VDOHV�RUGHU�QXPEHUItem: ��Period: FXUUHQW�SHULRGFiscal Year: FXUUHQW�ILVFDO�\HDUResults Analysis Version: �Choose ([HFXWHSave the results analysis data:

1-3-2 Carry out sales order settlement. To view the settled amounts, display thedetail lists. Note the amounts settled to PA reflect the COS and revenuecalculated by results analysis.

Use the following data:Sales Order: \RXU�VDOHV�RUGHU�QXPEHUItem: ��Period: FXUUHQW�SHULRGFiscal Year: FXUUHQW�ILVFDO�\HDUResults Analysis Version: �Background processing:� GHVHOHFWTest run:� GHVHOHFWDetailed lists:� VHOHFWCheck trans. data: GHVHOHFWChoose ([HFXWH

1-4 Resource-related billing

1-4-1 Create a debit memo request for the consulting activities.

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Now enter the following data:Sales Order number: \RXU�VDOHV�RUGHU�QXPEHUSales Order item: ��Choose 6DYH�%LOOLQJ�5HTXHVW

Confirm the Popup ‘Do you really want to create a billing request?’ (ifappears) and save the billing request.

© SAP AG AC515 7-31

1-4-2 Create an invoice based on the debit memo request. Note the invoice valuematches the WIP value calculated during Results Analysis.

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Choose 6DYH

1-4-3 Go to the information system for Product Cost by Sales Order and reviewthe planned to actual cost report for your sales order. Check whether therevenues for the invoices were updated on the corresponding sales orderitem.

1-5 Period-end closing after invoicing.

1-5-1 Carry out results analysis again and review the logs and analyze the results.Since all costs have been billed, the WIP value should be zero.

Use the following data:Sales Order: \RXU�VDOHV�RUGHU�QXPEHUItem: ��Period: FXUUHQW�SHULRGFiscal Year: FXUUHQW�ILVFDO�\HDUResults Analysis Version: �Choose ([HFXWHSave the results analysis data:

1-5-2 Carry out sales order settlement. Display the settled amounts by doubleclicking on the sender.

Use the following data:Sales Order: \RXU�VDOHV�RUGHU�QXPEHUItem: ��Period: FXUUHQW�SHULRGFiscal Year: FXUUHQW�ILVFDO�\HDUResults Analysis Version: �Background processing:� GHVHOHFWTest run:� GHVHOHFWDetailed lists:� VHOHFWCheck trans. data: GHVHOHFWChoose ([HFXWH

© SAP AG AC515 7-32

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1-1 Start by creating a sales order for the consulting task.

1-1-1 Create a sales order for the consulting item:

Menu path:/RJLVWLFV�Å�6DOHV�DQG�GLVWULEXWLRQ�Å�6DOHV�Å2UGHU�Å�&UHDWH

Now enter the following data:Order type: =63��(SP: Service order)Sales organization: 6��Distribution channel: 6�Division: 6�Choose (QWHU.

Now enter the following data:Sold-to party: ��Material: ,63�&216/7Order quantity: �� dayChoose (QWHU.

1-1-2 Create a unit cost estimate to determine the costs of the consulting in detail.


In the Pop-Up enter the following data:Costing Variant: 3&2�Base plan object: FRQVXOWLQJChoose: (QWHU

Adjust the proposal of the template. You estimate �� hours for seniorconsulting &216�1, and �� hours for consulting &216�1. Delete theentry for the travel costs.

Choose:�6DYH

1-1-3 Save the sales order

Choose: 6DYH

Make a note of the sales order number, which the system displays in thestatus row when you save your data:

______________________________________________________

© SAP AG AC515 7-33

1-2 Actual Postings

1-2-1 Confirm the internal activity by using the Cross Application Time Sheet torecord the consulting time. Be sure to UHOHDVH your entries before saving:

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Now enter the following data:Data entry profile: ,63B6'Personnel number: ��Press Button (QWHU�WLPHV (F5)

Now enter the following data:Sales Order: \RXU�VDOHV�RUGHU�QXPEHUSales Order item: ��Quantity: ��KRXUV�HDFK�GD\�IRU�WKH�ODVW�WKUHH�GD\VConfirm

Select 5HOHDVH�9LHZSelect the indicator next to the line with your time entries

Select 5HOHDVHChoose: 6DYH

1-2-2 Approve the time entered using the CATS so that it can be transferred toaccounting. Select the time entries by referring to your personnel number515991##.

Menu path

$FFRXQWLQJ�Å�&RQWUROOLQJ�Å�3URGXFW�&RVW�&RQWUROOLQJ�Å�&RVW�2EMHFW&RQWUROOLQJ��Å�3URGXFW�&RVW�E\�6DOHV�2UGHU�Å�$FWXDO�3RVWLQJ�Å�7LPH6KHHW�Å�$SSURYDO�Å�6HOHFWLRQ�XVLQJ�3HUVRQDO�'DWDSelect the posting 8S�WR�WRGD\Enter your 3HUVRQQHO�QXPEHU([HFXWHFrom the General Hierarchy Display, select your personnel number. Theapproval screen is now displayed.

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(GLW�Å�6HOHFW�$OOChoose $SSURYH6DYH�

© SAP AG AC515 7-34

1-2-3 Transfer Time Sheet data to Accounting

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Now enter the following data:Personal no.: ��Choose ([HFXWH

1-2-4 Enter an activity allocation for your sales order.

$FFRXQWLQJ�→�&RQWUROOLQJ�→3URGXFW�&RVW�&RQWUROOLQJ�→&RVW�2EMHFW&RQWUROOLQJ�→�3URGXFW�&RVW�E\�6DOHV�2UGHU�→�$FWXDO�3RVWLQJV�→�$FWLYLW\DQG�EXVLQHVV�SURFHVV�DOORFDWLRQ�→�(QWHUSet the controlling area to 6��by using the menu item "extras Å setcontrolling area".

Document date: today’s date

Posting date: today’s date

Screen variant: Sales order/cost object

Quantity: � hours

Sending Cost center: 6��Activity type: &216�1Receiver sales order: \RXU�VDOHV�RUGHU�QXPEHU�DQG�LWHP�QXPEHU6DYH

1-2-5 Go to the information system for Product cost by sales order and review theplanned to actual cost report for your sales order.

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Enter the following data:Sales order: \RXU�VDOHV�RUGHU�QXPEHUItem: ��Choose: ([HFXWH

© SAP AG AC515 7-35

1-3 Period-end closing before invoicing

1-3-1 Carry out results analysis and review the logs and analyze the results. Notethe COS and WIP values.

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Now enter data the following data:Sales Order: \RXU�VDOHV�RUGHU�QXPEHUItem: ��Period: FXUUHQW�SHULRGFiscal Year: FXUUHQW�ILVFDO�\HDUResults Analysis Version: �Choose ([HFXWHSave the results analysis data:Choose 6DYH

Note the debit material ISP-CONS1N. This material was derived from theconfiguration of the DIP profile, based on the cost element assigned to theactivity CONS1N. The sales price is established for this material. The COSvalue reflects the cost of the consulting activity that has been posted to thesales order. No other actual costs have been posted to the sales order. TheWIP value reflects the revenue that can be generated based on the salesprice of ISP-CONS1N. From the revenue overview, you can see therevenue that remains to be billed. At this point, billing has not beenexecuted for this sales item.

1-3-2 Carry out sales order settlement. To view the settled amounts, display thedetail lists. Note the amounts settled to PA reflect the COS and revenuecalculated by results analysis.

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Now enter data the following data:Sales Order: \RXU�VDOHV�RUGHU�QXPEHUItem: ��Period: FXUUHQW�SHULRGFiscal Year: FXUUHQW�ILVFDO�\HDUResults Analysis Version: �Background processing:� GHVHOHFWTest run:� GHVHOHFWDetailed lists:� VHOHFWCheck trans. data: GHVHOHFWChoose ([HFXWHTo view the settled amounts, select 'HWDLO�/LVWV

© SAP AG AC515 7-36

Select the settlement line, and choose either 6HQGHU��5HFHLYHU�RU�$FFRXQWLQJGRFV�to review the settlement values.

1-4 Resource-related billing

1-4-1 Create a debit memo request for the consulting activities.

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Now enter the following data:Sales Order number: \RXU�VDOHV�RUGHU�QXPEHUSales Order item: ��Choose 6DYH�%LOOLQJ�5HTXHVW

Confirm the Popup ‘Do you really want to create a billing request?’ (ifappears) and save the billing request.

1-4-2 Create an invoice based on the debit memo request. Note the invoice valuematches the WIP value calculated during Results Analysis.

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Choose 6DYH

1-4-3 Go to the information system for Product Cost by Sales Order and reviewthe planned to actual cost report for your sales order. Check whether therevenues for the invoices were updated on the corresponding sales orderitem.

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© SAP AG AC515 7-37

1-5 Period-end closing after invoicing.

1-5-1 Carry out results analysis again and review the logs and analyze the results.Since all costs have been billed, the WIP value should be zero.

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Now enter data the following data:Sales Order: \RXU�VDOHV�RUGHU�QXPEHUItem: ��Period: FXUUHQW�SHULRGFiscal Year: FXUUHQW�ILVFDO�\HDUResults Analysis Version: �Choose ([HFXWHSave the results analysis data:Choose 6DYHFrom the cost overview, note the WIP value of zero. Also, from theRevenue Overview, zero remains to be billed.

1-5-2 Carry out sales order settlement. Display the settled amounts by doubleclicking on the sender.

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Now enter data the following data:Sales Order: \RXU�VDOHV�RUGHU�QXPEHUItem: ��Period: FXUUHQW�SHULRGFiscal Year: FXUUHQW�ILVFDO�\HDUResults Analysis Version: �Background processing:� GHVHOHFWTest run:� GHVHOHFWDetailed lists:� VHOHFWCheck trans. data: GHVHOHFWChoose ([HFXWHTo view the settled amounts, select 'HWDLO�/LVWVSelect the settlement line, and choose either 6HQGHU��5HFHLYHU�RU�$FFRXQWLQJGRFV�to review the settlement values.

© SAP AG AC515 8-1

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n The report categories subdivide the application report trees on the first level according to the mostcommon reporting needs. For consistency and convenience, each application tree is structuredaccording to the same report categories.

n The report category is structured according to the report contents. The detailed reports for ProductCost by Period, for example, is subdivided into the following report contents:

é Variance analysis

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Under these headings, you will find either the corresponding reports or further subdivisions.

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n In the Information System CO-PC, different Report Tools are used.

n Every report tool has its own features and range of applications.

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n The online documentation was set up completely new in Rel. 4.0 and was continuously improvedsince then

n You can find it from the R/3 Library: -> Financials -> Controlling -> Product Cost Controlling ->Product Cost Controlling Information System (CO-PC-IS) .

n The documentation provides you with information about the structure of the Information System. InReport Contents, you will find a description of reports that are standard for the application reporttrees in the Information System for Product Cost Controlling.

n Context sensitive help is not supported.

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n Exception ReportingException conditions specify whether an object deserves special notice. You can enter thisinformation in a key figure in a line or a column. Those fields of note will be colored so that you canquickly recognize items such as variances that are above a certain value.

n Drilldown reporting is an interactive information system that helps you evaluate the data collected inyour application. This information system is capable of analyzing data according to any of thecharacteristics that describe the data. You can also use key figures to categorize your data.

n Download functions

é Spreadsheet

é Word processing

é HTML formats

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3URGXFWLRQ�2UGHU- Plan/Actual Comp.- Target/Actual Comp.- Target/Actual/Prod. Variance- Plan Costs- Actual Costs- Work in Process- Variance Categories

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n Sales Order Selection provides you with powerful means to build up a list of sales orders whichinterest you. In conjunction with exceptions and filters, a variety of selection criteria supports yourefforts to analyze only the critical sales orders. The number of selection criteria regarding the salesorder items was enhanced again in 4.6c.

n You get a list of sales orders according to your selection criteria and you get a first impression bylooking at key indicators. Having identified those critical sales orders that you want to examine moreclosely - just drilldown to detailed cost element reports to view them.

n You can use the features of the ABAP List Viewer. The list can easily be suited to your needs. It istherefore recommended that you define your own display variants.

n You can also go to different views without having to make a new selection.

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n The ABAP List Viewer standardizes and simplifies the operation of lists in the R/3-System. Astandardized interface and list format is made available to you for all lists. It contains convenientfeatures for dynamic creation of display variants. Some of the important functions for the ABAP ListViewer are:

é Create display variant

Using display variants, you can change the format of your list.

é SortYou can have the lines sorted in ascending or descending order according to column value.

é Set filterYou can choose to have only those lines displayed that meet certain criteria.

é Total and subtotal valuesWithin a list, you can calculate totals and subtotals over one or more chosen columns.

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n The ABAP List Viewer standardizes and simplifies the operation of lists in the R/3 System. Astandardized user interface and list layout is available for all lists. It contains features for dynamiccreation of display variants.

n In the standard many Report Writer reports have already been substituted by ALV reports.

n ABAP List Viewer is used in CO-PC for the following reports:

é Sales Order Selection

é List of Existing Product Cost Estimates

é Line Items in Cost Estimate for Product

é Analysis of a Costing Run

é Line Item Reports

é Order Selection

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n Using display variants, you can change the format of your list.

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n You can modify the column widths to suit your needs.

n There are two types of display variants:

é Customer specific display variantsaccessible to all users.

é User specific display variantsaccessible only to the user who created the display variant.

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n To reduce runtimes, you can generate extracts when accessing reports. An extract is a saved datasetcontaining the report data selected at the time the extract was generated.

n You generate an extract when you execute a report ZLWK�UHIHUHQFH�WR�WKH�UHSRUW�VHOHFWLRQSDUDPHWHUV. For that it is possible to generate multiple extracts if you execute the report withdifferent selection criteria.

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n Note, that an extract is normally only valid for the duration of one Release. This means that after arelease upgrade you usually cannot access extracts generated in a previous release. Therefore after arelease upgrade you should generate new extracts with the desired selection criteria.

n You can generate extracts in the order selection, the sales order selection and the report ‘AnalyzeCosting Run’.

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n A sales order hierarchy report gives you an impression of the structure of an individual sales order. Itgives you a structure of the sales order items and the related production or internal orders.

n The report shows predefined views:

é Plan/Actual Costs

é Plan/Actual Quantities

é Planned Costs fixed/variable

é Actual Costs fixed/variable

é Planned/Actual Revenues

n You can create display variants with the figures you are most interested in.

n Sets of Sales Orders are supported in the report.

n By drilling down, you access detailed cost element reports for the sales order, for the sales orderitems, or for the assigned orders.

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n The following reports use hierarchy graphics in CO-PC:

é Sales Order with assigned Orders

é Multilevel Costed BOM

é Order Hierarchy

é Cost Object Hierarchy

é Collective Order

é Partner Cost Component Split

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The following detailed reports could be used:

n Plan/Actual Comparison for Sales Order:Compares the planned and actual data of one or more items in a sales order that are relevant toaccount assignment.

n Work in Process:Shows WIP and Reserves for unrealized costs updated by results analysis.

n Profit Results for Sales Orders:Analyzes the results analysis data for sales order/-item.

n Reserves for Imminent Loss:Shows the reserves for imminent loss updated by results analysis under the corresponding resultsanalysis cost elements.

n Reserves for Unrealized Costs:Shows the reserves for unrealized costs updated by results analysis under the corresponding resultsanalysis cost elements.

n Plan Costs:Shows the updated planned costs and figures and can serve as an analysis of the planning state.

n Actual Costs:Shows the updated actual costs and figures and can serve as an analysis of the cost situation in youractuals.

n Funds commitment:Contractual or scheduled commitment, that is not yet reflected in financial accounting, but that willlead to actual expenditures in the future.

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n Following steps are necessary

é Product Drilldown: Import/transport reports

é Order selection and summarization

- Define Selection Profiles

- Define Selection Screens for Order List

- Define Exception Rules

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é Product Cost by Order

- Import Reports for Product Cost by Order

- Generate Reports for Product Cost by Order

é Product Cost by Sales Order

- Import Reports for Product Cost by Sales Order

- Generate Reports for Product Cost by Sales Order

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SAP AG 1999

&XVWRPL]LQJ Maintain Report Parameters for CO-PC

[+] Product Cost Planning

[+] Settings for Summarized Analysis / Order Selection[+] Product Cost by Period[+] Product Cost by Order[+] Product Cost by Sales Order[+] Cost of Intangible Goods & Serv.

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[+] Actual Costing / Material Ledger[+] User-Defined Reports

Information System

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n All settings for the Information System are grouped together.

n They are structured by component.

n Changes to the component hierarchy are reflected in Customizing.

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• Use the report for the sales order selection

• Create a user specific display variant

You have to report the results analysis figures for a range of sales orderitems. You need a report which contains the following columns:

• Sales Order Number

• Sales Order Item

• Revenue affecting Net Income

• Cost of sales

• WIP (Work in Process)

• Reserves for unrealized costs

1-1 The report for the sales order selection is written with the ABAP List Viewer. Wewill use the ABAP List Viewer functionality to create a user specific display variantwith the column order specified above.

1-1-1 Start by executing the report for the sales order selection.

Enter the following data:Sold-to party: ��Choose ([HFXWH

1-1-2 Next, create a user specific display variant which will display the fields:Revenue affecting net income, Cost of Sales, WIP, and Reserves forunrealized costs.

1-1-3 Save the user specific display variant that you just created.

Display variant: $&��User-specific: [Description: 2YHUYLHZ�5HVXOWV�$QDO\VLV

1-1-4 Execute the report again, but enter your new display variant $&�� onthe intial screen. In this manner, your new display variant will be the initialreport display.

Sold-to party: ��Display variant: $&��Choose ([HFXWH

© SAP AG AC515 8-33

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1-1 The report for the sales order selection is written with the ABAP List Viewer. Wewill use the ABAP list viewer functionality to create a user specific display variantwith the column order specified above.

1-1-1 Start by executing the report for the sales order selection.

Menu path:$FFRXQWLQJ�Å�&RQWUROOLQJ�Å�3URGXFW�&RVW�&RQWUROOLQJ�Å&RVW�2EMHFW&RQWUROOLQJ�Å�3URGXFW�&RVW�E\�6DOHV�2UGHU�Å,QIRUPDWLRQ�6\VWHP�Å5HSRUWV�IRU�3URGXFW�&RVW�E\�6DOHV�2UGHU�Å�2EMHFW�/LVW�Å6DOHV�2UGHU6HOHFWLRQ

Now enter the following data:Sold-to party: ��Choose ([HFXWH

1-1-2 Next, create a user specific display variant which will display the fields:Revenue affecting net income, Cost of Sales, WIP, and Reserves forunrealized costs.

Press icon "change layout"

To begin with, remove from the current display variant the followingcolumns: Material, Plant, Planned profit pct (base: plan costs), Actual profitpct (base: actual costs), Actual revenue (with sales deduction), Actual costs.

Then change the field group to ‘Results analysis’. From the list, select thecolumns Revenue affecting net income, Cost of sales, WIP, Reserves forunrealized costs.

Confirm the selection with &RQWLQXH�The report data is updated to display the requested fields.

1-1-3 Save the user specific display variant that you just created.

Press icon "save layout"

Display variant: $&��User-specific: [Description: 2YHUYLHZ�5HVXOWV�$QDO\VLVChoose: &RQWLQXH

© SAP AG AC515 8-34

1-1-4 Execute the report again, but enter your new display variant $&��onthe initial screen for sales document items. In this manner, your new displayvariant will be the initial report display.

Proceed like in Step 1-1-1.

Sold-to party: ��Display variant: $&��Choose ([HFXWH

© SAP AG AC515 9-1

SAP AG 1999

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é How is my profit margin with this special sales order?


é How is my fund commitment? Is this sales order performing well from a costing pointof view?


n In this scenario you have the ability to:

é allocate sales overhead to the sales document item

é allocate process costs to the sales document item

é assign special direct costs of sales and distribution to the sales document item


é create automatically reserves for expected losses

é manually add reserves for foreseen risk

é calculate Goods in Transit when goods are already shipped but not yet invoiced

© SAP AG AC515 9-5

SAP AG 1999

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5HFRPPHQGDWLRQ�n Overheads for sales and administration are calculated with the costing sheets of the requirement class

n Overheads for goods manufactured are calculated with the costing sheet of the valuation variant ofthe costing variant

© SAP AG AC515 9-11

SAP AG 1999


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SAP AG 1999

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+ �+ �

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n MRP (Material Requirement Planning) creates 2 production orders and 1 purchase order. Thisexample is only using the planned costs of the production order. There is no sales order estimate.

© SAP AG AC515 9-15

SAP AG 1999

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n The goods receipt creates a debit to sales order. The inventory is stored as sales order stock, howeverit is not valued. If price differences occurs for the material, (during invoice receipt), the pricedifference will be posted to the sales order.

© SAP AG AC515 9-16

SAP AG 1999

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+ �+ �

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n Since the raw material inventory (RAW-I) does not have value, the goods issue of the unvaluatedraw material does not create an accounting entry.

© SAP AG AC515 9-17

SAP AG 1999

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+ �+ �

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n Since the sub-assembly is non valuated sales order stock, no accounting entry is created during thegoods receipt of the sub-assembly. The actual costs will remain on the production order untilsettlement.

© SAP AG AC515 9-18

SAP AG 1999

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n Goods issues in Materials Management (MM) for dependent requirements of the finished productresult in corresponding debits of the manufacturing orders if the components are collective stock. Ifthe price control indicator of the material is set to S, the production order is debited with the standardprice; if the price control indicator is set to V, the production order is debited with the currentmoving average price. The manufacturing orders therefore always show the full actual costs. Notethat if the price control indicator of the material is set to S, the actual costs are calculated bymultiplying the confirmed quantity by the standard price.

n Goods issues of unvaluated sales order stock do not create an accounting entry.

© SAP AG AC515 9-19

SAP AG 1999

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+ �+ �

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n Since the finished material is unvaluated sales order stock, there is no accounting entry during thegoods receipt for the finished material. The actual costs will remain on the production order untilsettlement.

© SAP AG AC515 9-20

SAP AG 1999


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n Since the finished good is not valuated, there is no accounting document created during the deliveryto the customer.

© SAP AG AC515 9-21

SAP AG 1999

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n You can use results analysis to calculate the value of the costs that can be capitalized for each salesorder item. You can activate the costs that have an option to capitalize by means of settlement toFinancial Accounting (FI). For manufacturing enterprises, results analysis is recommended when youwant to capitalize goods that have been delivered but not yet invoiced.

n For unvaluated sales stock, you use results analysis to calculate the value of the sales order inventoryat the end of a period. Via the settlement process, this inventory value can be posted to FI. This isthe same concept as WIP calculation.

n You can also use results analysis to calculate the COS value. Since the delivery is made withoutupdating the COS in Financial Accounting, you can use results analysis and settlement to post theCOS in FI.

© SAP AG AC515 9-22

SAP AG 1999

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n The actual revenues are updated on the sales order item by the invoice.

n Billing invoices the customer for the goods and services delivered for a sales order. In Sales andDistribution, you create an invoice (billing document) on the basis of a reference document. In order-related billing, the reference document is the standard order or the delivery document with delivery-related billing.

n The data such as prices and quantities are transferred from the previous documents into the billingdocuments. The price can be calculated in the following ways:

é Using pricing on the basis of conditions (such as material or customer)

é On the basis of the incurred costs if you want to use resource-related billing

n When you enter a billing document, the system proposes a billing type depending on the referencedocument. The billing type determines the following:

é Which pricing procedure is used for account determination for Financial Accounting

é Whether the invoices are passed immediately to Financial Accounting

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n When a sales order item is finally billed, this means that no more revenue is expected for that salesorder item. Only debit memos and credit memos can be entered. For this reason you can normallycancel all capitalized inventories. In case of follow-up costs it is possible to build reserves.

n The settlement rule for the production orders will automatically assign the sales order as the receiver.In this manner, all actual costs from the production order are settled to the sales order item.

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n In this Slide only 3 typical transfer postings are mentioned, which you could use to move a materialfrom one sales order stock to another stock.

n Beside these movement types you could also use the following movement types for the reversalpostings:

é 412/E Transfer Posting sales order to own - reversal

é 414/E Transfer Posting sales order to sales order - reversal

é 416/E Transfer Posting sales order to project - reversal

n For the complete list of available transfer postings have look in the MM-Documentation.

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n You must create line IDs in Customizing for each group of original cost elements. You must alsodefine an additional line ID for the primary cost element under which the credit for the delivery tostock is updated.

n Under Define assignment you assign the original cost elements to line IDs. For material costelements you can define an assignment for each origin group. For internal activities you can definean assignment for each cost center and activity type. Otherwise you must mask these entries withfour plus signs (++++).

n In the columns ReqToCap, OptToCap and CannotBeCap you specify whether the work in processfor the costs of this line ID can be capitalized—and therefore to which results analysis category thework in process is assigned.

n You can use indicators, to post

é debits, credits

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é calculation motive (costs and revenues)

to different accounts (because of using different categories in the update of WIP) and different valuefields for reporting - especially in CO-PA.

n You must define posting rules to be able to settle this data to Financial Accounting.

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n When the system calculates the WIP, it may create reserves for unrealized costs for certain orders.This happens when the actual cost incurred to date for the production order is less than the creditposting at the time of the goods receipt. The system creates these reserves because higher costs thanthe actual costs to date are expected on the basis of the information in the standard cost estimate usedfor material valuation.

n Under Define update you specify the cost element under which the work in process is updated for theline ID (such as 672110 for direct costs, 672130 for production costs and 672120 for overhead). Ifthe actual costs for the order are less than the credit postings, reserves for unrealized costs can becreated and updated under the appropriate cost elements.

n Example:In the first two periods, work in process is calculated and passed on to FinancialAccounting and Profit Center Accounting as a change to stock. In the third period, the last goodsreceipt is entered for the order. The work in process created previously is canceled.

Period Status WIP (cumulative) Inventory change 1 Released 200 200- 2 Released 300 100- 3 Delivered 0 300

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n In the step "Define assignment", you define the results analysis category of the data by entering theline ID in an appropriate column. The work in process for a particular group of costs, for example,can be assigned by means of an entry in the corresponding column of one of the followingcategories:

é WIPR Work in process with requirement to capitalize costs

é WIPO Work in process with option to capitalize costs

é WIPP Work in process with prohibition to capitalize costs

n In Customizing for Product Cost Controlling, you must make sure that the default rule is PP1 (fullsettlement) for the order type of the production order. This ensures that a distribution rule isgenerated for settlement with settlement type Full settlement.

n The work in process is usually passed on to the accounts for unfinished products (balance sheet) andstock changes (P&L).

n Reserves for unrealized costs are usually passed on to the accounts for reserves for unrealized costs(balance sheet) and reserves expense (P&L).

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7DUJHW�9HUVLRQ��%DVHG�RQ��3ODQ�4XDQWLW\• Input Variances• Output Variances

7DUJHW�9HUVLRQ��%DVHG�RQ��$FWXDO�4XDQWLW\• Input Variances

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n The purpose of calculating target costs is to provide a common basis for the calculation of variancesbetween the actual costs and the planned costs. In the R/3 system you control how the target costs arecalculated by means of a target cost version.

n To calculate the total variances (target cost version 0), the system compares the actual costs of theproduction order with the target costs according to the cost estimate, which determines the value forthe goods receipts for the material produced. In make-to-stock production this is the standard costestimate. In make-to-order production the cost estimate depends on the valuation strategy. Theplanned costs from this cost estimate are converted to the actual order quantity (the quantitydelivered) to calculate the target costs. The results of this target cost version can be settled toProfitability Analysis.

n To calculate the production-based variances (target cost version 1), the system compares the actualcosts with the target costs of the production order. The planned costs in the order are converted to theactual order quantity (the quantity delivered) to calculate the target costs.

n To calculate the planning-based variances (target cost version 2), the system compares the plannedcosts for the production order with the target costs according to the cost estimate for the materialproduced. The planned costs from the standard cost estimate are converted to the planned orderquantity to calculate the target costs.

n To calculate the planning-based variances (target cost version 3), the system compares the actualcosts for the production order with the target costs according to another cost estimate calculated by aspecific costing variant and costing version.

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