sap-co-pc-product-costing-in-sap-erp6-0-文庫吧資料
2025-02-23 21:35本頁面
【正文】 nd is linked to the Cost Centre that accumulates the costs associated with that work centre.(It is specified in the work centre master, and is planned and posted to on the cost centre) ? A Planned rate is calculated per Activity Type by dividing the costs on the cost centre by the anticipated quantity it is based on planned capacity to ensure full absorption. ? As expenses are posted by cost element, and not by Activity Type, only one true Actual rate can be calculated per cost centre several can be derived via actual cost splitting (CCA functionality). Cost Components ? The Cost of a product is usually made up of material, labour, overhead and subcontract costs. ? A Cost Component Layout/Split allows one to record and report the Cost broken down into each of these Components. ? You have to define the Origin of each Cost Component, which is usually a Cost Element Group associated with that Component. Costing Sheets ?A Costing Sheet is used to allocate indirect overhead to a product. ?A specified percentage of overhead is applied to the product based on material issues or labour activity charges on the production order. ?Cost centres containing the indirect overheads are credited. Cost Estimates ? A Cost Estimate is the planned cost of a production cost carrier. ? It utilises the BoM and Routing to arrive at the planned cost, which can be transferred into the material master as a Planned Price to be utilised in Product Costing to valuate the material. ? There are several types: ? Current Cost Estimate You create a current cost estimate in certain decisionmaking, such as in situations where you have to decide between producing inhouse and procuring externally ? Modified Standard Cost Estimate You create a modified standard cost estimate if the basic costing data has changed during the planning period. ? Inventory Cost Estimate The inventory cost estimate is used to calculate valuation bases for taxbased and mercial inventory valuation Cost Estimates (Contd) ? You specify which cost estimate is to be considered the Standard Cost Estimate ? If you mark a standard cost estimate, it is transferred into the material master record as the future standard price (costing and accounting view) ? If you release a standard cost estimate, it is transferred into the material master record as the current standard price. Preliminary Costing ? Used to calculate the planned costs on a production order for a product that does not have a material master ? Types of preliminary costing are Product Costing (using BoMs and Routings) and Unit Costing (without BoMs and Routings) ? Unit Costing is based on data in MM and CCA. You enter material ponents, activities, etc. in the list screen of the unit cost estimate ? Base Object Costing uses the functionality of Unit Costing , with a Base Planning Object operating essentially as a spreadsheet used to calculate product costs without BoMs and Routings. Costing Runs ?The Costing Run enables you to cost multiple materials at the same
高考資料相關(guān)推薦
鄂ICP備17016276號-1