SAP cost computing Concept

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Four cost concepts mentioned in SAP cost accounting: Target Cost, standard cost, planned cost, and actual cost.

This blog post mainly studies the reasons for the time-consuming, cost-based, price-based, and price-based order, quantity, and time, there is no time to reorganize. The following are the essays that have been studied a few years ago, which makes everyone look hard:

 

Synchronization cost accounting-price acquisition rules and time points

Four cost concepts mentioned in SAP cost accounting: Target Cost, standard cost, planned cost, and actual cost.

According to sap's recommendations, the raw materials use the mobile average price system, and the standard price system for semi-finished products and finished products. Here, the component uses the mobile average price.

Different management methods vary based on different requirements for cost management. However, they all aim to leverage a relatively mature and stable cost (target cost) to control the actual cost.

Target Cost:A reference object for cost control. It has the same cost accounting items as the actual cost, facilitating the control of cost items. There are three common target cost versions of SAP cost management, okv6:

Target cost version 0: the actual cost is controlled based on the current standard cost estimation;

Target cost version 1: control the actual cost with reference to the planned cost/initial cost estimation;

Target cost version 2: Use the current standard cost estimation as a reference to control the planned cost.

Therefore, the calculation of the target cost is actually based on the actual number of goods received by the order, and the quantity and amount of the target goods received are calculated after the order difference, so pay special attention to the cost analysis.

 

Planned cost:The planned cost of so is automatically calculated when the so is created, and the planned cost of the Order is automatically calculated when the order is saved or placed.

 

Actual cost:Actual cost of materials used + cost incurred by ck21n for order confirmation or posting of job types.

 

Standard Cost:The cost calculated by the standard production batch based on the current standard cost estimation.

It is necessary to explain here that the so-called current cost estimation is based on the latest release.

Standard PriceComponent prices and job prices when CK11N-CK24 (ck40) is run, BOM for number structure dates expanded, and the cost for the route calculation. The current price at that time is calculated at the cost of the material main file 2 view. Of course, if your raw materials are not released or will not be released every month, the current price of Component cost computing 2 is not available, but the system will remember the time (last release) the standard price of finished products or semi-finished products.

The standard production batch is based on different products of different companies. If there is no specification, the minimum batch or standard price unit can be used.

 

Calculation of standard price:

Standard Price = component standard price/price unit * standard quantity + operation 1 price * standard quantity + operation 2 price

Standard quantity:

Standard Component quantity = BOM component quantity/BOM header base quantity * header material price measurement unit

Job standard quantity = job standard value/basic quantity/job segmentation * Table header material price measurement unit

Product Cost Accounting variant definition okkn, sales order cost accounting change (header oky9 project oky1)

(Of course, the above is a single layer. The same principle for multiple layers is that sap automatically calculates the volume layer by layer. By default, the ck11n cost calculation will bring out the unit equal to the head material price. If you deliberately modify the unit, ck24 cannot release price changes. If it is marked, it will be okay if ckr1 deletes and recalculates the cost)

Since the man-hours Calculation for some jobs is irrelevant to the total number of production order headers, they are separated in the formula:

Job 1 has a relationship with the number, and job 2 does not have a relationship with the number, mainly determined by the formula code of the job type in the Work Center.

 

Cost formula:

XX cost = component price/price unit * quantity + job 2 Price + Job 1 price * quantity

Component quantity = BOM component quantity * header material quantity/header base quantity

Job quantity = job standard value/basic quantity/job segmentation * header material batch

(Note: If the unit of price increase is different from the unit of measurement for working hours, the formula will also consider the conversion coefficient. It is good to expand the BOM or route for the quantity according to the batch. If sap is wrong with this, then it is not ERP nober one)

 

Regardless of the cost, the calculation formula is the same, but the price is different because the order of the price change is different or the time point of the price is different, because the BOM and task list (routes) are not expanded at the same time, the quantity is different, and the unit job 2 cost is different due to different batches.

 

Project	Planned cost	Standard Cost	Actual cost	Target Cost
Price order	Opn2 Definition	Opn2 Definition	Opn2 Definition	Opn2 Definition
Batch Production of finished products	Total order quantity, So Project quantity or expanded	Standard batch	Irrelevant	Receipt quantity
Cost computing Variant	Opl1, oky1	Okkn	Opl1	It depends on the planned cost or standard cost estimation.
BOM and routes to expand the number of finished products.	The expansion time is calculated by the schedule. If no ECN is saved as order/So, It is changed By Order Bom, route	The number of run ck11n structure dates marked last time. If there is no ECN, It is the run date.	Actual sending and completion confirmation
Price acquisition time point	Order header control data when order and so are saved	Price Evaluation date when ck11n was run	Sending and confirmation

 

The plan and actual cost variations in the order header control data are derived from the cost variations assigned by the backend Based on the factory-order type, and the so retention period is the requirement category (level) corresponding to the policy) in the cost calculation, set the default variant.

Of course, this is used in kks2 differential calculation. The final settlement ko88 is actually the actual input (cost)-output, and how to get the output price depends on the receipt price.

Because the difference is the actual cost-the target cost, including the amount difference and the price difference, if the ideal state is no amount difference, if there is no price difference in the ideal state, then it should be planned cost = actual cost = target cost based on standard cost. Changes in raw material prices and labor costs are common for enterprises, therefore, the ultimate goal of cost management is to reduce costs and pursue a difference of less than or equal to 0.

Of course, for special procurement types such as alternative factories, the price of planning, standards, and target costs is calculated based on the price of the factory, and the actual cost is calculated based on the factory.

Generally, the job price is based on the planned price maintained by kp26. If the job price is not enabled, re-estimate the job price and release the standard material price once a month, in this case, we can think that the operation cost in the order mainly exists in the amount difference, and the price difference is basically reflected in the cost center. Of course, when ck11n (ck40n) is the start time of the current month, do not modify the job plan price for the current month. Otherwise, the job plan price of the modified Order plan (or actual) cost will be different from the job plan price of the standard cost, delete the current standard cost estimation after the job plan price adjustment, and then re-estimate the release, then the previous order Plan (or actual) there will be differences between the cost of the job plan price and the standard cost of the job plan price, which is a problem of the price point. If Job price re-evaluation is enabled, the actual cost of the Order will continue to be adjusted based on the cost factor to receive the difference in cost center costs by the ratio of work hours. The actual job price of the previous month can be used as the job plan price for the current month, so that ck11n will be run after the job price kp98 is adjusted for the current month, otherwise, the job plan price may be different before the job price is re-evaluated (of course, the comparison between the planned cost/actual cost and the target cost ).

Receiving price:

The above-mentioned cost calculation changes, of course, the above is for inventory production. When receiving the goods, take the standard price on the main material file * Receiving quantity, due to the relationship between job 2 price, the target cost is not the same as the total price of the goods received, unless the order quantity is equal to the price unit quantity, so it is only possible, please think about it yourself. The standard price system is used to measure the inventory value with the standard price. Therefore, there will be no changes between the two price releases. It is a relatively stable price system.

If it is produced by a single order, the so cost is calculated when receiving the goods (the cost accounting change can be set to the default change in the cost calculation of the demand category (level) corresponding to the Policy) the planned price is used as the calculation benchmark, that is, the standard price of the Order containing SO. The planned cost of the so order is calculated by changing the planned cost in order header control when the order is placed or saved.

Now let's take a look at the difference between the target cost and the shipping cost when there are multiple so production orders. Because the operation 2 Cost of the Order is relatively fixed, the smaller the number of orders, the higher the cost. The higher the target cost and the shipping price, because the target cost of the production order is calculated based on the planned cost of the so project (or the standard cost of the so project, not equal to the standard cost of so Project/so project order quantity * Total order header quantity; but = component standard price/price unit * standard quantity + operation 1 price * standard quantity + operation 2 price = (So Project Standard Cost-operation 2 price) /so project order quantity * Total order header quantity + job 2 price. If there is no receipt record in the special inventory of a sales order, the unit price of the receipt = the target cost of the production order/The total number of the production order header. If there is a receipt record, this is to ensure that the special inventory price of the sales order is the same, so the unit price of the special inventory Receipt of the first sales order is the standard unit price of the special inventory of the sales order. In short, when the process and BOM are fixed, no matter how many production orders or so batches? The unit price (unit cost) of component and Job 1 is fixed, but the price of job 2, the larger the batch, the lower the unit price (unit cost. In any case, the unit price is calculated based on the formula below

Unit Price = (component standard price/price unit * standard quantity + operation 1 price * standard quantity + operation 2 price)/standard price

The standard quantity is the so project order quantity and the total production order header quantity.

If a production order is received multiple times, the first receipt occupies the price of job 2, and the accumulated target cost of the subsequent receipt actually = (standard cost of so project-job 2 price) /So project order quantity * Receipt quantity

Therefore, the unit price difference will occur in the production of sales orders with multiple accounts. The unit price difference will also be caused by the excessive delivery or insufficient delivery of orders produced by a single order.

 

The settlement of the standard price system is based on the settlement of the single production to the different subjects and refers to the corresponding distribution to the sales order. The cost center or profit center assigned to okb9 by database production difference is settled directly to the cost center or profit center assigned to the default account (because the so produced by database itself cannot be the cost recipient, this is determined by the account assignment in the policy ). There is no need to create cost factors for different accounts produced by database. settlement time difference will be posted to the profit center through different accounts. The cost control of this price system mainly analyzes the differences.

Difference Analysis:

 

If the price system of semi-finished products and finished products is based on V, the price of the change type will be evaluated when the order is received, as follows: output (receipt) to change the cost valuation, You need to allocate the oky5 definition number to the order type (path: Product Cost Control-cost object control-product cost of each order-define the receipt valuation of the submitted order)

The mobile average price system is not advocate unless the material cost changes frequently. Otherwise, there is no need to use the mobile average price system. Think about the settlement of materials. If there is a large difference in an order, the loss may produce a few more. When 601 of the goods are delivered, there may be a small number of inventories. After the settlement, the price changes are astonishing, and the same is true for database-based production, if the order of the Goods receipt valuation is changed to 7, the average price will be moved (by database) or the planned price of the sales order (by order) (The first receipt takes the planned price of the sales order, and the subsequent receipt receives the goods at the planned price of the production order. The planned price of the order will be obtained only after the tag of the price of the sales order is deleted.), receipt, if the average mobile price is too high or too low to receive a lot of goods, then the total value of the inventory subject does not know how to say, if the evaluation order is K, it will receive the goods at the planned price of the production order, relatively better. Of course, there are other price order taking. Some price order cost analysis reports do not reflect the receipt, that is, the cost transfer. Let's test it on your own!

 

Total planned quantity: the total planned receipt quantity is determined based on the planned quantity of the production order. However, rescheduling may result in reading the data before the schedule or excluding the data before the schedule, for example, five planned orders are converted into five production orders before the scheduling, and the planned number of deliveries is five. If you change the total number of production orders to six, the planned number of deliveries is still five, if you use the scheduled order schedule directly, the planned number of deliveries is 0, and the order is changed to 1.