SAP about standard cost, planned cost, target cost, actual cost

1, the production costs through the allocation, allocation cycle (these cycles are defined by the manual), according to the allocation of distribution cycle set standards will be



The cost allocation is apportioned to each production order (the order is also pre-set by manual, such as what raw material and the formula of

The cost of semi-finished products and finished products produced by this order is settled after single operation. Among them, semi-finished and finished products by the cost of material statistics,
Divided into two parts: Standard cost and cost difference. The cost variance is formed after the first steps of the material formation are carried over.


2, excessive or insufficient absorption, refers to the allocation of the cost distribution to the order, no allocation is complete, there is still the remaining unallocated cost



(Insufficient absorption), excessive allocation, resulting in a negative (excessive) balance after allocation.

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(1) Standard Cost = standard Price * Standard amount is based on the material master data on the standard price S*bom on the number of items on the standard price, generally speaking, we are published through T-codeck24, that is, we in the material master data cost View 2 see is the standard price.
(2) The target cost = the standard price * actual quantity, the standard price same as (1), the actual quantity comes from the t-codeco11n's work hours after the newspaper work obtains. So if your target cost is wrong, be sure to check if you don't have a job offer.
(3) Actual cost = actual price * Actual amount, because you are using the standard price, so the storage is the standard price, the system itself does not have the actual price, but the CO88 settlement will be settled after the product difference, that is, the standard price + difference = The actual price.

(4) Planned cost = planned price * Plan quantity + activity price * Plan quantity, planned cost for production order planned production * Plan the price defined in the manufacturing variation, the difference between the planned cost and the target cost is: The target cost is the need of the cost control, the plan cost is the need of the overall budget and plan control of the Enterprise, When the planned cost of accounting is generated for a planned order, the planned costs are calculated automatically when you save the order, and if you make changes that are related to cost accounting, the planned costs are recalculated when you save the order.

The actual cost in the production order is calculated as follows:

1, the direct material cost: is for the production order directly to receive the material cost, equal to this order to receive the material quantity * This material main data price, the data from the MM module;

2, direct labor costs: equal to the actual working hours of this order * The unit-hour labor rate of this product, the actual working hours in the order confirmation input, the unit-hour labor rate from the job price, through the work center in the route calculation, its credit for the corresponding cost center;

3, manufacturing costs: equal to the actual working hours of this order * The unit-hourly manufacturing fee rate of this product, the actual working hours in the order confirmation input, the unit hourly manufacturing rate from the job price, through the work center in the route calculation, its credit for the corresponding cost center;

The actual cost is compared with the target cost to control the cost.

Assume that the following scenario

1. Finished product A requires two components B (2), C (3);

2. The cost view of raw material B has three prices: standard price-2 yuan, plan price-1.5 yuan, moving average price-2.2 yuan;

3. The cost view of raw material C also has three prices: standard price-3 yuan, plan price-2.6 yuan, moving average price-2.5 yuan;

Note: Take the price according to the access order defined in the accounting variable

4. The cost center corresponding price is: Labor-3 yuan/H; Machine-2 yuan/H; (Price in KP26-scheduled job price)

5. Route data (only one operation): Labor-0.5 hours; machine-0.6 hours;

6. There are production orders to generate finished A50 pieces;

7. End of month cost center division, price calculation, production order price Revaluation

Cost center actual price is: Labor-6 yuan/h; machine-5 Yuan/h, actual work manual 0.2 machine 0.3

8. Storage quantity is 20 pieces

Standard Cost = 50_ * (2*2+3*3 +0.5*3 +0.6*2) Here Standard Cost accounting variable PPC1 is the standard price for raw materials

Planned cost = 50* (2*1.5+3*2.6 +0.5*3 +0.6*2) Here the Order accounting variable PPP1 takes the planned price of the raw material, where the order component may be modified

Target cost = 20* (2*2+3*3 +0.2*3 +0.3*2) Here is the cost of storing the quantity * per one

The actual cost = 20* (2*2.2+3*2.5 +0.2*6 +0.3*5) Here both the quantity and the price are the actual number, the raw material price is based on the logic of the fetch number defined in the PPP2.

SAP about standard cost, planned cost, target cost, actual cost