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n August 2001

n Collection 31

n Material Number 5004 3575

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components of other software vendors.

n Microsoft®, WINDOWS®, NT®, EXCEL®, Word®, PowerPoint® and SQL Server® are registeredtrademarks of Microsoft 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.

n INFORMIX®-OnLine for SAP and INFORMIX® Dynamic ServerTM are registered trademarks of Informix 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, Massachusetts Institute of Technology.

n JAVA® is a registered trademark of Sun Microsystems, Inc.

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

n SAP, SAP Logo, R/2, RIVA, R/3, ABAP, SAP ArchiveLink, SAP Business Workflow, WebFlow, SAP EarlyWatch, BAPI, SAPPHIRE, Management Cockpit, mySAP.com Logo and mySAP.com are trademarks or registered trademarks of SAP AG in Germany and in several other countries allover the world. All other products mentioned are trademarks or registered trademarks of theirrespective companies.

SAP AG 2001

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� The valuation of materials in the SAP system (raw materials, semi-finished products and finishedproducts) essentially depends on the SULFH�FRQWURO�that is set for the respective material in thematerial master.

� With PRYLQJ�DYHUDJH�SULFH�FRQWURO��9��a QHZ�PDWHULDO�SULFH�is calculated after every receipt.The price is an average value calculated from the total inventory value and the total quantity of thematerial in stock.

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� The main difference between both valuation procedures is that the moving average price (V)represents the current delivered price, while the standard price (S) is based on planned values anddoes not account for any actual prices. Differences between the planned price and the actual pricesare not assigned to the material stock in Financial Accounting, but are collected on a pricedifference account. With the use of the moving average price (V), the material stock in FinancialAccounting should reflect the actual prices of a material.

� The differences between both of these procedures are further explained through the use of postingexamples in the following slides.

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� The example above demonstrates how the material stock value and material price can mirror theactual prices of a material with a YDOXDWLRQ�at the�PRYLQJ�DYHUDJH�SULFH��9��

� With the scenario of invoice receipt after goods receipt, the *5�,5�DFFRXQW�is charged with theJRRGV�UHFHLSW�DPRXQW�(300.00)�as an offsetting entry to the inventory posting during goods receipt�

� The GR/IR clearing account is settled at the purchase price during invoice receipt, and the vendoraccount is updated at�LQYRLFH�SULFH�(400.00).

� During both receipt postings (goods receipt and invoice receipt), the PRYLQJ�DYHUDJH�SULFH��9��inthe material master is adjusted (2.00 to 2.50 to 3.00 UNI).

� If a JRRGV�LVVXH�occurs now, this is valuated with the current moving average price (3.00 UNI).

� The moving average price (V) is therefore, more useful if you want your material stock values andmaterial prices to reflect the most up-to-date data.

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� The main disadvantage of using the moving average price is that the price used to valuate a materialconsumption is almost completely dependent on the time at which the goods issue is posted in thesystem. If, for example, an invoice receipt is posted for an externally procured material after agoods issue was entered, that invoice value is not reflected in the value of the material issued. Forthis reason, the issued material is not valuated at its actual procurement cost.

� This case of VWRFN�VKRUWDJH�is illustrated in the posting example above. The invoice receipt (4) inthis example is first posted after the material was already issued (3). After a subsequent system-internal stock coverage check, the price difference of 100.00 is only partially debited to the material(50.00). The rest (50.00) flows into a SULFH�GLIIHUHQFH�DFFRXQW�

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n In particular, the moving average price (V) can lead to unrealistic material prices in cases ofmultilevel production or when there are variances that do not appear immediately. Such unrealisticprices occur, for example, when, in the context of stock coverage, where a VXEVHTXHQW�DGMXVWPHQWWR�PDWHULDO�VWRFN�takes place due to an incorrect base quantity being used.

n In the current period, there are a QXPEHU�RI�JRRGV�UHFHLSWV for a material that are valuated with theMoving average price (V).

n Afterwards, a JRRGV�LVVXH�occurs for 200 units of this material

n Only then are the LQYRLFH�UHFHLSWV�for the goods receipts above posted, so that in both cases, theinvoice price varies from the purchase order price.

n Because there is VWRFN�FRYHUDJH�at the time of invoice receipt in both cases (stock quantity is at leastas large as the invoice quantity)�, the price variances of all invoices are completely adjusted to stock.The existing stock quantity is adjusted with a variance of 140 DM.

n This results in a valuation of the remaining material stock and material consumption at anXQUHDOLVWLFDOO\�KLJK�SULFH�(3.60).

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n The illustrated situation demonstrates how the decision to use the moving average price (V) to haveyour material stock values and material prices reflect the most up-to-date data can be a mistaken one.

n For this reason, SAP recommends only using the moving average price (V) for material valuation ofUDZ�PDWHULDOV and WUDGLQJ�JRRGV��as the delivered prices for these are usually known close to thetime of the goods receipt.

n For PDWHULDOV�SURGXFHG�LQ�KRXVH��such as semi-finished and finished products there is a great riskthat, at period-end closing, a large number of variances from order settlements (follow-up costs) areposted to a relatively small stock which can lead to either price variances or faulty valuations.

n A further disadvantage of the moving average price (V) is that LQFRUUHFW�HQWULHV�(i.e. typing errorsduring posting) that are not noticed, can lead to an unrealistic stock value. Subsequent goods issuesare then valuated with these incorrect prices (FRPSRXQG HUURUV).

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All stock postings take place at standard price

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n If a material has standard price control, the value of the material is calculated with the standard price.For subsequent goods movements or invoice receipts where the price varies from the standard price,the differences are posted to a SULFH�GLIIHUHQFH�DFFRXQW�

n The following situation is illustrated above. A goods receipt posting with a price of (2.40) that is notthe same as the standard price (2.00) leads to price variances that are carried on a price differenceaccount (+40.-). The subsequent invoice receipt with a varying price (2.20) is also not posted tomaterial stock; instead, the variance is written to the price difference account (-20.00).

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n If the material valuation takes place at standard price, all goods movements are valuated with thesame price The standard price control makes FRQVLVWHQW�FRQWUROOLQJ�of the production processpossible; variances within production are transparent. The use of a periodic price is particularlyrecommended for periodic controlling.

n The standard price can also be used as a EHQFKPDUN�by which you can measure�GLIIHUHQW�PHWKRGVRI�SURGXFWLRQ� or compare the contribution margins of a material in different market segments in3URILWDELOLW\�$QDO\VLV��&2�3$��

n One disadvantage of standard price control is that the YDULDQFHV�RU�SULFH�GLIIHUHQFHV�cannot beallocated to the subsequent production levels�� This becomes increasingly problematic with eachadditional production level in multilevel production. In this case, real-time cost controlling for thefinished product cannot be guaranteed.

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� While the danger exists of an incorrect valuation being carried out with the moving average price,both valuation strategies lead to variances, the assignment of which causes problems, particularly atperiod-end. The material stock value does not reflect the current procurement costs, as variancesfrom the standard price are collected in a SULFH�GLIIHUHQFH�DFFRXQW�LQ�)LQDQFLDO�$FFRXQWLQJ�anddo not, therefore lead to a correction of the material stock account.

� With multilevel production, the variances can no longer be assigned to the products that shouldcarry them. The DVVLJQPHQW�RI�WKHVH�SULFH�GLIIHUHQFHV to the HQGLQJ�LQYHQWRULHV�of raw materials,semi-finished products and finished products is just as impossible as a corresponding assignment tothe�VROG�RU�GLVFRQWLQXHG�JRRGV�

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n With a multilevel production structure, variances can appear on different objects.

n With H[WHUQDO�SURFXUHPHQW��variances appear as a result of a change in the market and vendorprices. Inflation scenarios can particularly cause significant variances.

n The variances of LQWHUQDO�SURGXFWLRQ�can arise in the area of cost responsibility (cost centers) or inthe area of production (variances from cost objects, such as production orders).

n Because these standard cost accounting variances cannot be posted to the material stock, they areposted as price differences to Profitability Analysis. Even though they can be divided into differentvariance categories (price variances, quantity variances, etc.) in 3URILWDELOLW\�$QDO\VLV� they cannot,however, be assigned to their corresponding products.

n In )LQDQFLDO�$FFRXQWLQJ��these variance categories correspond to the balance of a SULFH�GLIIHUHQFHDFFRXQW�that, from an external accounting point of view, cannot be proportionally allocated toHQGLQJ�LQYHQWRU\�(assets)�RU�FRQVXPSWLRQ (period expense).

n Standard cost accounting can be advantageous in that it enables you to carry out a FRQVLVWHQW�DQGHIILFLHQW�FRQWUROOLQJ�of the production procedures by comparing the current actual prices with theirrespective standard prices.

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n The PDWHULDO�OHGJHU is a tool that collects data for materials that have master data stored in amaterial master. The material ledger uses this data to calculate prices for the valuation of thesematerials. The material ledger is the basis of actual costing and enables inventory to be valuated inup to three currencies and/or valuations.

n As a VXEVLGLDU\�OHGJHU�IRU�PDWHULDOV, the material ledger is the prerequisite for multiple valuationof material inventories. Without the material ledger, the inventory values of materials managed on avalue basis are updated in only one currency (company code currency). With the material ledger, theinventory values can be carried in two additional currencies in the R/3 System. This is realized byupdating all goods movements in up to WKUHH�FXUUHQFLHV�YDOXDWLRQV�in the material ledger. Thevalues are translated into foreign currency amounts at KLVWRULFDO�H[FKDQJH�UDWHV�(at the time of theposting). The material ledger can thus provide businesses located in high-inflation countries withadditional information on their inventories in a hard currency. This reveals the influence of inflationon inventories.

n The DFWXDO�FRVWLQJ�function takes the periodic values collected and automatically calculates newinventory values and valuation prices LQGHSHQGHQWO\�of each other in the different currencies andvaluations.

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n This slide shows a group of affiliated companies based in the United States. One company in thegroup is in Detroit, while another is in Mexico City. As in the earlier example, headquarters mustreport in US dollars to comply with legal requirements in the United States.

n The company in Detroit must report in US dollars (ORFDO�FXUUHQF\��86') to comply with legalrequirements in the United States. At the same time, the company reports to group headquarterswhich consolidates all its affiliated companies. The consolidation currency is called the JURXSFXUUHQF\.

n The company in Mexico City must report in Mexican pesos (ORFDO�FXUUHQF\��0;1) to comply withlegal requirements in Mexico. Like the Detroit company, the Mexican company needs to prepare itsfinancial statements both to meet legal requirements and also to report to group headquarters. Whenit reports to group headquarters, the company must use the group currency (USD).

n In the SAP system, this means that both companies define their local currency as currency type 10(Detroit: USD, Mexico: MXN). In addition, both companies define a group currency (currency type30) in USD.

n In the material ledger, DFWXDO�FRVWLQJ�can be used to calculate actual costs for materials and ifnecessary to revaluate for OHJDO�YDOXDWLRQ and JURXS�YDOXDWLRQ.

n 7KH�DSSHQGL[�FRQWDLQV�IXUWKHU�H[DPSOHV�RI�FRPSDQ\�VSHFLILF�FXUUHQF\�VHWWLQJV�

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n When monetary amounts are transferred between different components of the R/3 System,integration is achieved by means of the FXUUHQF\�W\SH. The currency type is a key that describes acurrency amount regarding the UROH�RI�WKH�FXUUHQF\�in the system (such as the currency of thecompany code) and – if you are using the multiple valuation function – the YDOXDWLRQ�DSSURDFK�onwhich the amount is based (legal valuation, group valuation, or profit center valuation).

n In Customizing, you specify which currency types are used separately in the different applications. Itis important to make sure that the settings in Financial Accounting, Controlling, and Material Ledgerharmonize with each other.

n If you want to use FXUUHQF\�W\SHV that are defined in )LQDQFLDO�$FFRXQWLQJ, set the &UF\�W\SHindicator in FI. In this case the currency types are taken from Financial Accounting automatically. Inthe standard system, this setting is covered by material ledger type 0000. If you want to use acombination of the currency types in Controlling and the currency types in Financial Accounting, setthe &UF\�W\SH�indicator in FI and the &UF\�W\SH�indicator in CO. In this case you must check thesettings manually.

n 5HFRPPHQGDWLRQ��7R�HQVXUH�LQWHJUDWLRQ�RI�LQIRUPDWLRQ�EHWZHHQ�0DWHULDOV�0DQDJHPHQW��)LQDQFLDO$FFRXQWLQJ��DQG�&RQWUROOLQJ��VSHFLI\�WKH�FXUUHQF\�W\SH�RI�WKH�JURXS�FXUUHQF\�DV�WKH�FRPSDQ\�FRGHFXUUHQF\�

n If you want to use other currency types, set the 0DQXDO�indicator and choose an individual value.You can enter additional currency types beyond the currency type for the company code currency(10).

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n A total of WKUHH�ILHOGV�for FXUUHQFLHV�YDOXDWLRQV�are available.

n If you want to use only the functions for PXOWLSOH�FXUUHQFLHV�and not those for multiple valuation,the currency type simply represents a FXUUHQF\�DPRXQW. Such currency types end with a zero.

n If you want to use the functions for multiple currencies DQG multiple valuations (for example, forintercompany transfer prices), the currency type also contains information regarding the YDOXDWLRQon which an amount is based.

n The graphic illustrates this:

n Currency type 10 is defined as the legal valuation in the currency of the company code (the localcurrency).

n Currency type 31 is a different currency, which is based on a valuation for the corporate group (toeliminate internal profits).

n Currency type 32 uses the same currency as currency type 31 but is based on profit center valuation.Internal transfers of goods and services between profit centers are valuated with a price formanagement purposes.

n For more information on multiple valuation, see the course AC650 7UDQIVHU�3ULFHV.

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SAP AG 2001

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n Actual Costing/Material Ledger uses the terms VLQJOH�OHYHO and PXOWLOHYHO.n The material ledger focuses on PDWHULDOV�DQG�WKHLU�SURFXUHPHQW. Material procurement is not

restricted to external procurement but also includes internal procurement (production, companytransfer, and so on).

n The term VLQJOH�OHYHO�always refers to an individual material and its procurement process. Thismeans that all values and quantities that arise during the procurement of the material are collected onthe basis of that single level.

n The above example shows WKUHH�VLQJOH�OHYHOV: one for external procurement and two for internalproduction.

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n When you use DFWXDO�FRVWLQJ, all materials are valuated with a SUHOLPLQDU\�SHULRGLF�XQLW�SULFH.This price must remain FRQVWDQW�during a given period.

n This price can be a price calculated in a VWDQGDUG�FRVW�HVWLPDWH�with a cost component split(standard price), a PDQXDO�SULFH, or an DFWXDO�SULFH�IURP�WKH�SUHYLRXV�SHULRG.

n Like the standard price, this price has the advantage that a closed standard cost accounting systemcan be implemented without the problem of price fluctuations preventing cost controlling of theproduction process.

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n 9DULDQFHV�arise during the period for this preliminary valuation price (or standard price).

n The material ledger posts these variances to a SULFH�GLIIHUHQFH�DFFRXQW and updates them separatelyfor each material. 6LQJOH�OHYHO�YDULDQFHV�are all variances incurred for a material for the directprocurement of that material.

n With raw materials, these variances are usually caused by price fluctuations in external procurementfrom vendors.

n For semifinished and finished products, single-level variances are usually caused by internal costfluctuations in production that are determined when the order is settled.

n Single-level variances do not include the price differences of material from lower levels ofproduction. For example, price variances in the procurement of raw materials are not included inorder settlement because the raw materials are assigned to the order with their preliminary valuation.

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n At the end of the period, you can use the functions for VLQJOH�OHYHO�SULFH�GHWHUPLQDWLRQ�to assign thevariances recorded for each material. This enables the cumulative price differences to be assignedproportionally to the HQGLQJ�LQYHQWRU\�TXDQWLW\�and the PDWHULDO�FRQVXPSWLRQ of the period.

n The inventory can be revaluated with the actual price of the period (the periodic unit price). Pricedifferences allocated to consumption remain on the price difference account at this point.

n When you settle an order, the system allocates the price differences that arise during the productionprocess to the materials.

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n 0XOWLOHYHO�PDWHULDO�SULFH�GHWHUPLQDWLRQ�can also extrapolate the variances that flowed into higherlevels of the production process using a PXOWLOHYHO�DFWXDO�TXDQWLW\�VWUXFWXUH.

n This quantity structure, which can be thought of as a type of actual BOM, tells the system whichmaterials were used to manufacture which higher-level products. The prices of finished products canthen be calculated accordingly on the basis of the historical costs.

n As a result, price differences (such as for raw materials) can be rolled up to the semifinishedproducts and then to the finished products.

n When you complete PXOWLOHYHO�PDWHULDO�SULFH�GHWHUPLQDWLRQ�you can see the actual prices of thematerials (raw materials, semifinished products, and finished products) at the end of the period.These actual prices reflect the prices actually incurred for the output actually produced or procuredduring the period.

n As an option, you can UHYDOXDWH�your products or raw materials with these actual prices.

n This procedure enables you to use DFWXDO�FRVWLQJ�as a VXSSOHPHQW�WR�\RXU�VWDQGDUG�FRVW�V\VWHP�inparallel, since the values from your standard cost system (cost centers, orders) are not changed by therevaluation.

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n In 5HOHDVH��& you can have the system calculate an actual cost component split for all periodicunit prices. This enables you to compare the cost components of the standard prices with the costcomponents of the actual costs.

n Analysis at the level of cost components makes it clear what caused the cost fluctuations. Forexample, you can see how much of the cost of your finished product was incurred by labor, material,and external processing.

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n You can use material ledger data for FRQWULEXWLRQ�PDUJLQ�DQDO\VLV�LQ�&2�3$. This enables you todetermine the actual cost of goods manufactured for the products sold.

n If you are using CO-PA, you must assign the DFWXDO�FRVW�FRPSRQHQW�VSOLW�to YDOXH�ILHOGV�LQSURILWDELOLW\�DQDO\VLV�and UHYDOXDWH�the invoices or settled orders. For more information, see theunit ([WHQGHG�&XVWRPL]LQJ�DQG�&2�3$�,QWHJUDWLRQ.

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n 6HWWLQJ��for WUDQVDFWLRQ�EDVHG�SULFH�GHWHUPLQDWLRQ functions in the same way as the systemwithout the material ledger, but has the added advantage of allowing you to carry standard prices andmoving average prices in multiple currencies or valuations� This option is possible for materials withthe price control S or V.

n With VLQJOH��PXOWLOHYHO�PDWHULDO�SULFH�GHWHUPLQDWLRQ�(indicator 3 in the material master), aVWDQGDUG�SULFH�is used for preliminary valuation, and a�SHULRGLF�XQLW�SULFH�is calculated for materialvaluation of the closed period. This option is only possible for materials with the price controlindicator S, and is only recommended when you want to use actual costing in combination withmultiple currencies or valuations.

n With single/-multilevel material price determination, the SHULRGLF�XQLW�SULFH�is updated forLQIRUPDWLRQDO�SXUSRVHV�and can be used for PDWHULDO�YDOXDWLRQ�RI�WKH�FORVHG�SHULRG�

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n During activation of the material ledger for your valuation area in Customizing, you can specifywhat type of PDWHULDO�SULFH�GHWHUPLQDWLRQ�is defaulted for the materials in this valuation areaduring the�FUHDWLRQ�RI�D�PDWHULDO�

n You also have the option af specifying whether this price determination indicator is a PDQGDWRU\setting that can not be changed.

n :DUQLQJ� This default is ignored during SURGXFWLRQ�VWDUWXS�� the system automatically sets theindicator 2 in the material master of all existing materials.

n If you want to change the indicator for a material retroactively, choose Accounting -> Controlling ->Actual Costing/Material Ledger -> Tools -> &KDQJH�3ULFH�'HWHUPLQDWLRQ�

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SAP AG 2001

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n 7UDQVDFWLRQ�EDVHG�PDWHULDO�SULFH�GHWHUPLQDWLRQ�(control 2) corresponds to the functionalitywithout the material ledger, with the advantage that you can use PXOWLSOH (up to three) currencies orvaluations.

n Price control 2 allows you to set the price control to VWDQGDUG�SULFH or PRYLQJ�DYHUDJH�SULFH.n If a material has price control 2, it cannot be included in actual costing. This means that a SHULRGLFXQLW�SULFH will QRW be calculated for these materials. In the same way, no actual cost component splitwill be generated.

n The advantages and disadvantages of the standard price and moving average price have already beenexplained in the "Fundamentals of Material Valuation" unit.

© SAP AG AC530 4-8

SAP AG 2001

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n For materials with SULFH�GHWHUPLQDWLRQ�FRQWURO�� (recommended for actual costing), all valuation-relevant transactions are always�ILUVW valuated with the standard price.

n During a period, the Material Ledger collects data for all activities that relate to the valuation ofmaterials. The preliminary valuation price (standard price) PXVW�UHPDLQ�FRQVWDQW�GXULQJ�D�SHULRG�It can no longer be changed as soon as data in this period has been entered into the material ledger.

n In the above example, the preliminary valuation price for the material is 100 MXN for Period 1, and110 MXN for Period 2.

n In addition to this, the differences between the preliminary valuation price and the actual price arerecorded, SHU�PDWHULDO� for each posted activity. You can see the differences that were recordedduring the period as soon as they are entered.

n In the above example, all activities in Period 1 were recorded with a preliminary valuation price of100 MXN per unit. During the period, various price differences were entered forming a cumulativedifference of 500 MXN for all receipts. This difference could be the result of higher procurementprices being collected than originally planned for the period.

n Materials with price control 3 can be included in DFWXDO�FRVWLQJ and the calculation of the DFWXDOFRVW�FRPSRQHQW�VSOLW.

© SAP AG AC530 4-9

SAP AG 2001

0DWHULDO�OHGJHU�'LVSOD\

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n In the material ledger display "Material Price determination", you can see all valuation-relevanttransactions for a material.

n In addition to branching between the various YDOXH�UHFRUGV� you can also look at the data forYDULRXV�SHULRGV�

n The screen contains general data for the material and a price determination display that shows thevarious quantities and values of recorded transactions in the columns and a listing of the businesstransactions grouped into various FDWHJRULHV�in the lines�

n This display gives you an overview of the YDOXH�DGGHG�UHOHYDQW�GDWD for each material, period andvalue record, one which you could not receive without the use of the material ledger.

© SAP AG AC530 4-10

SAP AG 2001

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n The line display of the material ledger data groups various business transactions into categories.

n The information for the category %HJLQQLQJ�LQYHQWRU\�is transferred from the previous period.Postings from the previous period are also displayed.

n In the second category, all UHFHLSWV�such as goods receipts or invoice receipts for this period aredisplayed�

n The optional category 2WKHU�UHFHLSWV�FRQVXPSWLRQ�can be used to separately display specific goodsreceipts or goods issues that should be included in the calculation of the periodic unit price.

n The FXPXODWLYH�LQYHQWRU\�(statistical) is the total of the beginning inventory and the collectedreceipts. This is used during period-end closing to distribute price differences proportionally to theremaining inventory and consumption.

n All goods issues are displayed in the category &RQVXPSWLRQ� Goods issues are always valuated withthe preliminary valuation price.

n The values of the category (QGLQJ�LQYHQWRU\�are calculated by subtracting the values of consumptionfrom the values of the cumulative inventory. The values of the ending inventory are transferred intothe category %HJLQQLQJ�LQYHQWRU\�of the next period through the period closing program.

© SAP AG AC530 4-11

SAP AG 2001

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n The columns of the material ledger display are explained in the above example. The followingtransactions were entered for a material that was valuated with a standard price of 5 MXN:

n Because there was QR�EHJLQQLQJ�LQYHQWRU\�in the period, there is also no quantity and no valuationdata in this line.

n One or more postings appear under the category 5HFHLSWV�that were preliminarily valuated in real-time with the standard price.� The result of a preliminary valuation of the receipts for 500 units is��0;1 (500 units * 5 MXN).

n However, the actual costs for the receipts was 3000 MXN, so a price difference of 500 MXN hasbeen recorded. An exchange rate difference (through exchange rate fluctuations) has not appeared inthe valuation view.

n In the 3ULFH�column, a statistically calculated actual price is displayed for the first 4 (price-forming)categories that contain receipts or stocks with quantity entries. This is provided (at first) forinformational purposes and is not updated by the system. In the 3ULFH�column, you can see that anaverage price of ��0;1 ((2500 MXN + 500 MXN) / 500 units) has been incurred for thecategory 5HFHLSWV. In the &XPXODWLYH�LQYHQWRU\�column you can see that the average procurementprice taking into account the beginning inventory equals 5.50 MXN.

n These price differences are not assigned to consumption and ending inventory (at first). For thisreason, the ending inventory is valuated with the preliminary price of 5 MXN.

© SAP AG AC530 4-12

SAP AG 2001

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n You can go to the views displayed above from the material ledger display of the price determinationstructure:

n You can go to the DFFRXQWLQJ�YLHZ�RI�WKH�PDWHULDO�PDVWHU�n You can display an existing VWDQGDUG�FRVW�HVWLPDWH�n You can go to the material ledger document and, using variable display variants (ABAP List

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n In addition, you can look at the business transactions in the GLIIHUHQW�YDOXH�UHFRUGV and branch tosubsequent or previous�SHULRGV�

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SAP AG 2001

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n You can analyse the results of an actual cost component split per material from the menu in theMaterial Ledger. In addition to this, you can transfer the results of the actual cost component split toCO-PA in the same way as you can for a cost component split for planned costs.

n You can analyse the results of the cost component split according to different criteria in the MaterialLedger display. For example, you can view the fixed or variable Dazu können Sie beispielsweise infixe oder variable parts of the cost component split, or analyse the differences per materialmovement, between an actual cost component split and a cost component split for planned costs.

© SAP AG AC530 4-14

SAP AG 2001

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n The settings for cost components splits can be used for both actual and standard cost estimates.Material cost estimates are created in 3URGXFW�&RVW�3ODQQLQJ��&2�3&�3&3�� You can display costcomponents in the standard cost estimate, analyse them using the information system and transferthem to 3URILWDELOLW\�$QDO\VLV��&2�3$��

n The cost component is arranged according to the results of the cost estimate, for example rawmaterials, material overheads, services, set up costs, machine costs, personnel costs, productioncosts and other costs.

n If you have activated DFWXDO�FRVWLQJ in the Material Ledger you can activate a actual cost componentsplit per valuation area. If you have defined several variants for the cost estimate, whereby youupdate the standard price, you must have allowed marking of standard cost estimates. Thecomponent structure for actual cost component splits is generated using the selected costing variant.If you want to start using the Material Ledger, set the „activate actual costing“ indicator in this step.

n If you are already using the Material Ledger and you want to VWDUW�XVLQJ�DFWXDO�FRVW�FRPSRQHQWVSOLWV, set the „activate actual cost component split“ indicator in this step. You must then executereport �0/&&6B67$5783�, which will create the data needed for the actual cost component split.

n If you are already using actual cost components splits and change from SULFH�FRQWURO 2 to 3, allexisting cost component split data will be GHOHWHG�

© SAP AG AC530 4-15

SAP AG 2001

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n &RVW�FRPSRQHQW�VSOLWV provide a structure that arrangs costs of an activity type, a process or amaterial according to cost components. In particular, a cost component split allows you to see thevalue added by each manufacturing level during production.

n Cost component splits can either be a cost component split for cost of goods sold, or a primary costcomponent split (with transfer of original split costs from the cost center activity prices).

n In order to be able to generate the cost component split, individual cost elements must be assignedto the various cost components.

© SAP AG AC530 4-16

SAP AG 2001

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n *RRGV�LVVXHV�during a period are always valuated with the SUHOLPLQDU\�YDOXDWLRQ�SULFH��regardlessof the prices with which the receipts were valuated.

n Goods issues are displayed in the category &RQVXPSWLRQ�n The FXPXODWLYH�LQYHQWRU\�minus all consumptions equals the�HQGLQJ�LQYHQWRU\�that is also valuated

with the preliminary valuation price during a period.

© SAP AG AC530 4-17

SAP AG 2001

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SAP AG 2001

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n When using the Material Ledger, you must use /RJLVWLFV�,QYRLFH�9HULILFDWLRQ. The "old" invoiceverification does not work here.

n 'LIIHUHQFHV�WR�FRQYHQWLRQDO�LQYRLFH�YHULILFDWLRQn Logistics invoice verification was developed, because some requirements of invoice verification (i.e.

MM and FI on separate systems) are not realizable with conventional invoice verification fortechnical reasons.

n New functions are only available in logistics invoice verification, including multiple selection,manual invoice reduction, total-based invoice reduction, background processing, invoices withinstalment conditions and cross company code invoice verification. Logistics invoice verificationwill replace the conventionainvoice verification at some point in the future.

© SAP AG AC530 4-19

SAP AG 2001

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n Price differences stored in the Material Ledger can occur in the cases mentioned above.

© SAP AG AC530 4-20

SAP AG 2001

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n In order to enter exchange rate differences, you must DFWLYDWH�WKH�HQWU\�IRU�H[FKDQJH�UDWHGLIIHUHQFHV�in Customizing for Materials Management / Invoice Verification.

n When the treatment of exchange rate differences is activated, the H[FKDQJH�UDWH�YDOLG�DW�WKH�WLPHWKH�LQYRLFH�LV�SRVWHG is compared with one of the following:

é the exchange rate valid at the�WLPH�RI�WKH�JRRGV�UHFHLSWé the exchange rate which is set as a SODQQHG�H[FKDQJH�UDWH (type P). This exchange rate is usually

used for planning purposes in Controlling. It is used to simulate and document currencyfluctuations.

© SAP AG AC530 4-21

SAP AG 2001

([DPSOH��&DOFXODWLRQ�RI�([FKDQJH�5DWH'LIIHUHQFHV

0;1

86'

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n This example explains how exchange rate differences are calculated using exchange rate type P. Thenumbers are based on the optional exercise in the course exercises for participants.

n Explanation:

1. The price difference actually translated (the "true" price difference) is 86'��(MXN 1000price difference * 0.12).

2. The invoice receipt of MXN 4000 shows a price difference of MXN 1000. Since the plannedexchange rate takes into account a fall in the exchange rate (MXN 100 drops from USD 12.00 toUSD 10), an H[FKDQJH�UDWH�GLIIHUHQFH�of 86'��is reported in the material ledger: (4000 *0.12) - (4000 * 0.10) or USD 480 - USD 400 = USD 80.

3. The "true" price difference less the exchange rate difference results in a remaining SULFHGLIIHUHQFH�RI�86'��86'��86'��. This price difference is reported in the materialledger.

© SAP AG AC530 4-22

SAP AG 2001

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© SAP AG AC530 4-23

([HUFLVHV8QLW��5HFRUGLQJ�%XVLQHVV�7UDQVDFWLRQV

At the conclusion of these exercises, you will be able to:

• Call up valuation-relevant information for the individual materialsusing the material ledger data display

• Determine which currencies and valuations are used in the SAPmodules relevant to material valuation

• Explain how the material ledger calculates price differences

• Use the material ledger to analyze actual prices for externally procuredmaterials and explain the cause of variances between actual andpreliminary valuation prices

Your company has activated actual costing. You are responsible for theproduction of a demo CD that your company sends to customers. In thiscontext, check the settings in your system that are relevant to valuation,and then carry out external procurement for one of the two inputmaterials: the labels for the CDs.

1 Display of Inventory Quantities and Values

Check the current inventory situation of the labels for your demo CD (materialACT-LCD##) in the Mexico City plant (plant 6000). To do so, call up the materialledger data for the label. To check the settings for the labels, also call up thematerial master and look for the valuation data in the two additional currencies.

Current inventory: PC

&RPSDQ\�FRGH�FXUUHQF\�Standard price (S Price): MXN

Current inventory value: MXN

*URXS�FXUUHQF\:

Standard price (S Price): UNI

Inventory value: UNI

+DUG�FXUUHQF\:

© SAP AG AC530 4-24

Standard price (S Price): USD

Inventory value: USD

2 Currency Settings

Check which currency and valuation settings have been made in Customizing underthe relevant components FI; CO and ML (Note: the entry "0" appears as an empty/Blank field):

)LQDQFLDO�$FFRXQWLQJ��6HWWLQJV�LQ�&RPSDQ\�&RGH��&XUUHQF\ 9DOXDWLRQ &XUUHQF\�7\SH

1. Local currency

2. Local currency

3. Local currency

&RQWUROOLQJ��6HWWLQJV�LQ�&RQWUROOLQJ�$UHD��&XUUHQF\ &XUUHQF\�7\SH

Currency setting

0DWHULDO�/HGJHU��&XUUHQF\�7\SHV�LQ�0DWHULDO�/HGJHU�7\SH��Currency type from FI: ____ Currency type from CO: ____ Manual: ____

Which items are selected? What does this setting mean in the material ledger?________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

© SAP AG AC530 4-25

3 External procurement with price differences

3-1 Creation of an order

3-1-1 Order an additional 500 labels from the vendor 1096 Fabricas Mixtli. Usethe following data:

Purchase order type Standard purchase order

Vendor 1096 / Fabricas Mixtli S.A.

Purchasing organization IDES Mexico

Purchasing group Compras Mexico DF

Company code IDES Mexico

Material ACT-LCD## (label for CD)

Quantity 500 pc

Plant 6000 Mexico City

Storage location: 0001

3-1-2 Confirm your entries. The system automatically determines a purchase orderprice. What is the price?

PO price: MXN Per piece

3-1-3 How is this price determined?__________________________________________________________

6DYH�\RXU�SXUFKDVH�RUGHU�DQG�ZULWH�GRZQ�WKH�SXUFKDVH�RUGHU�QXPEHU�RUGHU�QXPEHU��_____________________________________________

© SAP AG AC530 4-26

3-2 Goods Receipt and Prices Differences

3-2-1 Post the goods receipt for your order (most of the data is taken from yourorder automatically): Enter your order number and select the Ok button inyour item line.

Posting date Today’s date

Purchase order number See previous exercise

Column/field 2. Select

Plant 6000

Storage location 0001

Quantity As in the purchase order

Movement type 101

3-2-2 Then look at the data in the material ledger display (in company codecurrency). How did these price differences occur?Reason:_________________________________________________________________________________________________________________________________________________________________________

3-2-3 Call up the material ledger document for the goods receipt, and branch fromthere to the original source document. What type of document are youbranching to?

Document type:____________________________________________________

3-2-4 Call up the accounting document.

Amount of price difference: MXN

Price difference accountnumber:

Price difference account text:

Return to the material price analysis

© SAP AG AC530 4-27

4 Cost Component for Price (Actual Cost Component Split and Cost Component Split forPlanned Costs)

4-1 Actual Cost Component Split

4-1-1 You are in the 3ULFH�GHWHUPLQDWLRQ�VWUXFWXUH view of the material priceanalysis for your labels Write down the following values for your goodsreceipt:

Receipt quantity: PC

Preliminary Valuation: MXN

+ Price differences: +.....................................................MXN

Total Value: MXN

4-1-2 Goto the &RVW�&RPSRQHQW view. Enter the following settings:

Period: current

Currency/Valuation: Company Currency

Value: Actual value; Level + lower level, -fix+variable

View: Cost component / main cost component split

The value for your goods receipt is under the category Receipts.

What is the actual value of the receipts for the period?_________________________

What cost component is this value under?____________________________

4-1-3 Change the value setting to the preliminary valuation price. What is thepreliminary valuation price of the receipts for the period?__________________________________________________________

What cost component is this value under?____________________________

4-1-4 Change the value setting to differences What is difference between thepreliminary and actual value for the receipts?

____________________________________________________________

© SAP AG AC530 4-28

4-2 Planned Costs

4-2-1 Call up the current standard cost estimate for your label using the followingparameters (Product Cost Planning: Material cost estimate with quantitystructure):

Costing variant: PPC1

Costing version: 1

Valid from: Today

4-2-2 Goto the &RVWV Tab and set the reference figure to the current actualinventory quantity (User input). Call up the �&RVW�FRPSRQHQW� view.

What plan value was calculated for the current inventory?

__________________________

What cost component is this value under?

__________________________

Change to the ,WHPL]DWLRQ view. In which cost element is the value updated?

__________________________

4-3 Customizing for Cost Components

4-3-1 Go to &RQILJXUH�$XWRPDWLF�3RVWLQJV in &XVWRPL]LQJ�IRU�0DWHULDOV0DQDJHPHQW� The account for the goods movements relating to the order isdetermined using the consumption cost element, as for the cost estimate.The consumption cost element is found using RSHUDWLRQ�*%% (offsettingentry for inventory posting) under PRGLILFDWLRQ�9%5�(consumption).Check which account or cost element, in FKDUW�RI�DFFRXQWV�,17� wasselected for the consumption of your label. Plant 6000 is assigned to theYDOXDWLRQ�PRGLILFDWLRQ��, and your label is assigned to YDOXDWLRQ�FODVV��.

Which account is updated for operation GBB/VBR and materialACT_LCD?

Debit:________________________Credit:__________________________

© SAP AG AC530 4-29

4-3-2 Got to %DVLF�6HWWLQJV�IRU�0DWHULDO�&RVW�(VWLPDWHV in &XVWRPL]LQJ�IRU3URGXFW�&RVW�&RQWUROOLQJ� maintain the cost component structures.

Which cost component structure is used in company code 6000 for thestandard cost estimated?

Cost component structure for main costcomponent split:

Cost component structure for auxiliarycost component split:

4-3-3 Go to &XVWRPL]LQJ�IRU�$FWXDO�&RVWLQJ��0DWHULDO�/HGJHU, and check whetherthe actual cost component split is activated for the following valuationareas:

Valuation Area 6000: Yes / No

Valuation Area 6100: Yes / No

Which cost component structure is used for the actual cost component split?Is it possible to select a specific cost component split for the actual costcomponent split?

____________________________________________________________

____________________________________________________________

4-3-4 Return to the maintenance of cost component structures. Display thecomponents for the structure ML

&RPSRQHQW�1DPHComponent 10:

Component 20:

Component 30:

Component 100:

Component 300:

4-3-5 Go to the $VVLJQPHQW�FRVW�FRPSRQHQW��FRVW�HOHPHQW�LQWHUYDO function forthe structure ML. In which cost component is the cost element for theconsumption of your labels (see above) controlled?____________________________________________________________

© SAP AG AC530 4-30

4-3-6 To summarize the exercises for cost element determination, complete thefollowing table:

2SHUDWLRQ��00� → $FFRXQW��&RVW(OHPHQW

→ &RVW�&RPSRQHQW

GBB/VBR → →

5 Consumption at Cost Center

5-1 Your FRVW�FHQWHU�� withdraws ��ODEHOV for test purposes. Post this JRRGV�LVVXH:

Material: ACT-LCD##


Movement type 201

Plant 6000


Receiver cost center 1000

Quantity 50 PC

Save.

5-2 Look at this goods issue in company code currency in the material ledger display(view: price determination structure). With what price was the goods issue posted?

Price: MXN / PC

© SAP AG AC530 4-31

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• Use Logistics Invoice Verification

• Explain how the system calculates exchange rate differences

1 Invoice verification

1-1 You receive the invoice for the order of your labels. What type of invoiceverification do you select, and why?

Reason:__________________________________________________________________________________________________________________

1-2 Carry out invoice verification with the following data:

Invoice Date: Today

Posting date: Today

Amount: ��0;1Purchase order: <RXU�SXUFKDVH�RUGHU�QXPEHU

Confirm.

At item level, correct the default amount (order value) to 4000 MX and select theitem to �3RVWLQJ�2.�Post the invoice. (Ignore the possible warning messages about exceeding thetolerances by entering over them)

1-3 After saving the accounting document, call up the material price analysis in thematerial ledger again (view:. Price determination structure, company currency).Write down the price differences that were posted with the invoice receipt.

Invoice Price differences: MXN

© SAP AG AC530 4-32

2 Exchange Rate Differences

2-1 In the material ledger display, change the display currency to hard currency. Lookat the material ledger document for invoice verification. Have price/exchange ratedifferences occurred?

Price differences: USD

Exchange rate differences: USD

2-2 In Customizing (Materials Management / Logistics Invoice Verification), look atthe settings for the calculation of exchange rate differences. Are exchange ratedifferences calculated in company code 6000? If so, which exchange rate type isused?________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

2-3 In Financial Accounting, check the exchange rates used to calculate exchange ratedifferences. (Tip: use the pushbutton 3RVLWLRQ).

([FKDQJH�5DWH7\SH

)URP�&XUUHQF\ 7R�&XUUHQF\

Current type M 100 MXN USD

Current type P 100 MXN USD

2-4 To calculate exchange rate differences, the system translates the values of thetransaction currency (Mexican pesos) into the hard currency. To understand thecalculation of exchange rate differences, fill out the following table:

&XUUHQF\ ,QYRLFH�9DOXHMexican pesos MXN

USD for type M USD

USD for type P USD

Exchange ratedifference in USD:

USD

The difference between the two values in USD is the exchange rate difference thatthe system calculates on the basis of the settings. You can see this difference in thematerial ledger display.

© SAP AG AC530 4-33

2-5 The total value in hard currency in arrived at using the following logic: Theaccounting value of the material cannot be changed by the calculation of exchangerate differences, because only a fictional exchange rate (the planned exchange rate)is used. The calculated exchange rate differences must also be canceled out by theinverse value. This takes place through a price difference posting.

The total value of the column 3ULFH�GLIIHUHQFHV results from two values: The inversevalue for the exchange rate differences and the "true" price differences that areposted with invoice receipt.

Now, calculate the "true" price differences:

Price differences in MXN MXN

Exchange rate (type M)

“ True” price difference in USD: USD

2-6 Hence, the sum of the "true" price differences and the inverse (negative) value ofthe exchange rate differences is the value that can be seen in the 3ULFH�GLIIHUHQFHVcolumn:

Inverse value of the exchange ratedifferences

USD

"True" price differences USD

Total price differences USD

This amount can be seen in hard currency as price differences for the invoicereceipt in the material ledger display and the accounting documents for invoicereceipt.

This posting logic makes it possible to separate price and exchange rate differencesand assign them to the areas of responsibility.

© SAP AG AC530 4-34

6ROXWLRQV8QLW��5HFRUGLQJ�%XVLQHVV�7UDQVDFWLRQV

The following menu paths are used in the exercises and solutions:

$&7�0/��$FFRXQWLQJ�→�&RQWUROOLQJ�→�3URGXFW�&RVW&RQWUROOLQJ��$FWXDO�&RVWLQJ�0DWHULDO�/HGJHU,0*��7RROV�→�$FFHOHUDWHG6$3�→�&XVWRPL]LQJ�→�(GLW�3URMHFW

→�6$3�5HIHUHQFH�,0*

1 Display of Inventory Quantities and Values

Material Ledger Display

$&7�0/��0DWHULDO�/HGJHU�→�0DWHULDO�SULFH�DQDO\VLV0DWHULDO� $&7�/&'��3ODQW� ��3HULRG�<HDU� &XUUHQW�SHULRG�FXUUHQW�\HDU

→�*RWR→�0DWHULDO�0DVWHUCurrent inventory: 500 pc

Company code currency: Mexican pesos (MXN)

Standard price (S Price): 5 MXN

Current inventory value: 2500 MXN

Group currency: UNI

Standard price (S Price): UNI 1.03

Inventory value: UNI 515

Hard currency: U.S. dollars

Standard price (S Price): USD 0.60

Inventory value: USD 300

© SAP AG AC530 4-35

2 Currency Settings

Your make currency settings in the Implementation Guide.

Company code settings:

,0*��→�)LQDQFLDO�$FFRXQWLQJ�→�)LQDQFLDO�$FFRXQWLQJ�*OREDO�6HWWLQJV�→&RPSDQ\�&RGH�→�3DUDOOHO�&XUUHQFLHV�→�'HILQH�$GGLWLRQDO�/RFDO�&XUUHQFLHV6HOHFW�FRPSDQ\�FRGH��

Financial Accounting: Settings in Company Code 6000

Currency Valuation Currency Type

1. Local currency MXN Legal val. 10

2. Local currency USD Legal val. 40

3. Local currency UNI Legal val. 30

The valuation view “ legal” is the setting “ 0”. Note that this character is displayed asa blank.

Controlling Area Settings:

,0*��→�&RQWUROOLQJ�→�*HQHUDO�&RQWUROOLQJ�→�2UJDQL]DWLRQ�→�0DLQWDLQ&RQWUROOLQJ�$UHD

0DLQWDLQ�&RQWUROOLQJ�$UHD6HOHFW�FRQWUROOLQJ�DUHD��

Controlling: Settings in Controlling Area 6000

Currency Currency Type

Currency setting USD 40

Settings for the Material Ledger

,0*��→�&RQWUROOLQJ�→�3URGXFW�&RVW�&RQWUROOLQJ�→�$FWXDO�&RVWLQJ��0DWHULDO/HGJHU�→�$VVLJQ�&XUUHQF\�7\SHV�WR�0DWHULDO�/HGJHU�7\SH

Material Ledger: Currency Types in Material Ledger Type 0000

Currency type from FI: X Currency type from CO: X Manual: ____

With this setting, you specify that when the material ledger is activated, it copiesthe currency and valuation settings from Financial Accounting and Controlling. Inaddition, the material ledger checks whether the settings in these modulescorrespond to each other.

© SAP AG AC530 4-36

3 External procurement with price differences

3-1-1 Creation of an order

You create orders in 0DWHULDOV�0DQDJHPHQW:/RJLVWLFV�→�0DWHULDOV�0DQDJHPHQW�→�3XUFKDVLQJ�→�3XUFKDVH�2UGHU�→&UHDWH�→�9HQGRU�6XSSO\LQJ�3ODQW�.QRZQMake the following entries: Header data:


Vendor 1096 / Fabricas Mixtli S.A.

Purchasing organization 6000 IDES Mexico

Purchasing group 600 Compras Mexico DF

Company code 6000 IDES Mexico, SA de CV

,WHP�RYHUYLHZMaterial ACT-LCD## (label for CD)

Order quantity 500 pc

Delivery date: Today’s date

Plant 6000 Mexico City


3-1-2 Confirm your entries. The system automatically determines a purchase orderprice.

PO price: 600 MXN 100 pc each

3-1-3 This price is determined from a purchasing info record.

6DYH�\RXU�SXUFKDVH�RUGHU�DQG�ZULWH�GRZQ�WKH�SXUFKDVH�RUGHU�QXPEHU�RUGHU�QXPEHU��BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB

© SAP AG AC530 4-37

3-2 Goods Receipt and Prices Differences

3-2-1 Post the goods receipt for your purchase order:

/RJLVWLFV�→�0DWHULDOV�0DQDJHPHQW�→�,QYHQWRU\�0DQDJHPHQW�→�*RRGV0RYHPHQW�→�*RRGV�5HFHLSW�→�)RU�3XUFKDVH�2UGHU��32�1XPEHU.QRZQEnter your purchase order number and confirm with HQWHU. The systemdetermines the following information. Check whether this information iscomplete and matches that of the purchase order. Complete the informationas necessary (the information is in the line for the purchase order item).



Plant 6000



Movement type 101

Set the flag in the OK column (column to the right of the material)

2.�field Select

Save.

3-2-2 Material Ledger Display:


Price differences:The purchase order value of the product is MXN 3000. The value at thecurrent valuation price (price control S) is MXN 2500. The difference ofMXN 500 is shown in the column for price differences.

© SAP AG AC530 4-38

3-2-3 Calling up the source document from the material ledger document:

2SHQ�WKH�FDWHJRU\�5HFHLSWV�→�2SHQ�WKH�SURFHVV�FDWHJRU\�3XUFKDVH�2UGHU→�'RXEOH�FOLFN�RQ�WKH�PDWHULDO�OHGJHU�GRFXPHQWBranch from the material ledger document to the source document:

*RWR�→�6RXUFH�'RFXPHQWThe source document is the document that was created for the goods receipt.A Materials Management document.

3-2-4 Calling up the accounting document from the material ledger document:Branch from the material ledger document to the accounting document:

*RWR�→�$FFRXQWLQJ�GRFXPHQWV� $FFRXQWLQJ�GRFXPHQW

Amount of price difference: 500 MXN

Price difference accountnumber:

231000

Price difference account text: Loss from price differences - external

4 Cost Component for Price (Actual Cost Component Split and Cost Component Split forPlanned Costs)

4-1 Actual Cost Component Split

4-1-1 Data for goods receipt:

$&7��0DWHULDO�/HGJHU�→�0DWHULDO�SULFH�DQDO\VLV0DWHULDO� $&7�/&'��3ODQW� ��3HULRG�<HDU� &XUUHQW�SHULRG�FXUUHQW�\HDU9LHZ� 3ULFH�'HW��6WUXFWXUH

Receipt quantity: 500 pc

Preliminary Valuation: 2,500 MXN

+ Price differences: +........500 MXN

Total Value: 3,000 MXN

© SAP AG AC530 4-39

4-1-2 Cost Components

9LHZ��&RVW�&RPSRQHQWVConfirm

Value setting: Actual value

Period: current

Currency/Valuation: Company code

Value: Actual value; Level + lower level, -fix+variable

View: Cost component / main cost component split

Actual value for periodic receipts: ��0;1Cost component, in which the value exists: Ä0DWHULDO�&RPSRQHQW³

4-1-3 Value setting: Preliminary Valuation Price

The preliminary value for periodic receipts equals: ��0;1Cost component, in which the value exists: Ä0DWHULDO� ��&RPSRQHQW³

4-1-4 Value setting: Differences

The difference between the preliminary and actual value for the receiptsequals: ��0;1

4-2 Planned Costs

4-2-1 Standard cost estimate for your labels

$FFRXQWLQJ�→�&RQWUROOLQJ�→�3URGXFW�&RVW�&RQWUROOLQJ�→�3URGXFW�&RVW3ODQQLQJ�→�0DWHULDO�&RVWLQJ�→�&RVW�(VWLPDWH�ZLWK�4XDQWLW\�6WUXFWXUH→�'LVSOD\

Material: ACT-LCD##

Plant: 6000


Costing version: 1

Valid from: Today

© SAP AG AC530 4-40

4-2-2 In the upper right section of the interface, select the tab �&RVWV� and enterthe quantity of the periodic inventory in the �&RVWV�EDVHG�RQ� field

Call up the �&RVW�FRPSRQHQW� view.

A planned value of ��0;1 is displayed for the FXUUHQW�LQYHQWRU\TXDQWLW\�RI��SLHFHV�This value exists in the cost component ��0DWHULDO�FRPSRQHQW.In the �,WHPL]DWLRQ� view, you can see that the value is updated under theFRVW�HOHPHQW��.

4-3 Customizing for Cost Components

4-3-1 Account determination (1)

,0*��→�0DWHULDOV�0DQDJHPHQW�→�9DOXDWLRQ�DQG�$FFRXQW�$VVLJQPHQW→�$FFRXQW�'HWHUPLQDWLRQ�→�$FFRXQW�'HWHUPLQDWLRQ�ZLWKRXW�:L]DUG�→&RQILJXUH�$XWRPDWLF�3RVWLQJVExecute and close the dialog box by canceling. Click on the button $FFRXQW$VVLJQPHQW, open the line 2IIVHWWLQJ�HQWU\�IRU�LQYHQWRU\�SRVWLQJ, chart ofaccounts INT, and scroll down to general modification VBR and valuationclass 3000.

7KH�RIIVHWWLQJ�HQWU\�IRU�WKH�LQYHQWRU\�SRVWLQJ��PRGLILFDWLRQ�9%5��IRUWKH�ODEHO�LV�XSGDWHG�WR�DFFRXQW��FUHGLW�DQG�GHELW��

4-3-2 Maintaining the Component Structure

,0*��→�&RQWUROOLQJ�→�3URGXFW�&RVW�&RQWUROOLQJ�→�3URGXFW�&RVW3ODQQLQJ�→�%DVLF�VHWWLQJV�IRU�0DWHULDO�&RVWLQJ�→�'HILQH�&RVW&RPSRQHQW�6WUXFWXUHIn the dialog structure $VVLJQPHQW: Choose 2UJDQL]DWLRQDO�XQLWV��&RVWFRPSRQHQW�VWUXFWXUH The following structure is used in company code 6000:

Cost component structure for main costcomponent split:

ML

Cost component structure for auxiliarycost component split:

MX

4-3-3 Activating Actual Cost Component

,0*��→�&RQWUROOLQJ�→�3URGXFW�&RVW�&RQWUROOLQJ�→�$FWXDO&RVWLQJ�0DWHULDO�/HGJHU�→�$FWXDO�&RVWLQJ�→�$FWLYDWH�$FWXDO�&RVW&RPSRQHQW�6SOLWThe actual cost component split is activated for the following valuationareas:

Valuation Area 6000: Actual cost component split activated

Valuation Area 6100: Actual cost component split activated

© SAP AG AC530 4-41

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4-3-4 Cost component structure ML

,0*��→�&RQWUROOLQJ�→�3URGXFW�&RVW�&RQWUROOLQJ�→�3URGXFW�&RVW3ODQQLQJ�→�%DVLF�VHWWLQJV�IRU�0DWHULDO�&RVWLQJ�→�'HILQH�&RVW&RPSRQHQW�6WUXFWXUHSelect the cost component structure ML and choose the dialog structureCRVW�FRPSRQHQW�VWUXFWXUH → &RPSRQHQWV�ZLWK�$WWULEXWHV

&RPSRQHQW�1DPHComponent 10: Material Component

Component 20: Wages and Salaries

Component 30: Manufacturing Assets

Component 100: Material Overheads

Component 300: Miscellaneous costs

4-3-5 Cost element for material consumption

In the dialog structure, double click on FRVW�FRPSRQHQW�VWUXFWXUH��select thestructure ML and choose &RVW�FRPSRQHQW�VWUXFWXUH → &RVW�FRPSRQHQWVWUXFWXUH�ZLWK�$WWULEXWHV → $VVLJQPHQW: Cost Component - Cost ElementInterval

The cost element 400000, created for the consumption of raw materials, isassigned to cost component 10 0DWHULDO�FRPSRQHQW

4-3-6 To summarize the exercises for cost element determination, complete thefollowing table:

$FWLYLW\ → $FFRXQW��&RVW(OHPHQW

→ &RVW�&RPSRQHQW

GBB/VBR → 400000 → 10 Material Component

© SAP AG AC530 4-42

5 Consumption at Cost Center

5-1 Goods Issue Posting:

/RJLVWLFV�→�0DWHULDOV�0DQDJHPHQW�→�,QYHQWRU\�0DQDJHPHQW�→�*RRGV0RYHPHQW�→2WKHU�*RRGV�,VVXH


Movement type 201

Plant 6000


Confirm in order to get to the next screen:

Receiver cost center 1000

Material: ACT-LCD##

Quantity 50 PC

Save.

5-2 Material Ledger Display:

$&7�0/��0DWHULDO�/HGJHU�→�0DWHULDO�SULFH�DQDO\VLV0DWHULDO� $&7�0//&'��3ODQW� ��3HULRG�<HDU� &XUUHQW�SHULRG�FXUUHQW�\HDU

9LHZ�3ULFH�GHWHUPLQDWLRQ�VWUXFWXUH

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Price: 5 MXN/pc

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$&7�0/��$FFRXQWLQJ�→�&RQWUROOLQJ�→�3URGXFW�&RVW&RQWUROOLQJ�→��$FWXDO�&RVWLQJ�0DWHULDO�/HGJHU,0*��7RROV�→�$FFHOHUDWHG6$3�→�&XVWRPL]LQJ�→�(GLW�3URMHFW


1 Invoice verification

1-1 Type of invoice verification: You use logistics invoice verification becauseconventional invoice verification cannot be used when the material ledger is active.

1-2 Logistics Invoice Verification

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Enter the following data under %DVLF�GDWD above the item lines:

(Company Code) (6000)

Invoice date Today

Posting date Today

Amount 4,000 MXN

Purchase order Your purchase ordernumber

At item level, correct the default amount (order value) to 4000 MX and select theitem to �3RVWLQJ�2.�Ignore the warning messages generated due to the tolerance value being exceed andSRVW�WKH�LQYRLFH

© SAP AG AC530 4-44

1-3 Material Ledger Display:

$&7��0DWHULDO�/HGJHU�→�0DWHULDO�SULFH�DQDO\VLV0DWHULDO� $&7�/&'��3ODQW� ��3HULRG�<HDU� &XUUHQW�SHULRG�FXUUHQW�\HDU&RPSDQ\�FRGH�FXUUHQF\��0;1�

2SHQ�WKH�FDWHJRU\�5HFHLSWV�→�2SHQ�WKH�SURFHVV�FDWHJRU\�3XUFKDVH�2UGHU�→'RFXPHQW��→�,QYRLFH�«�

Invoice Price differences: 1,000 MXN

2-1 Price and exchange rate differences

In the material ledger display, change the display currency to hard currency (USD).

Price differences: USD 40

Exchange rate differences: USD 80

2-2 Checking the settings for handling exchange rate differences in the ImplementationGuide:

,0*��→�0DWHULDO�0DQDJHPHQW�→�/RJLVWLFV�,QYRLFH�9HULILFDWLRQ�→�,QFRPLQJ,QYRLFH�→�&RQILJXUH�+RZ�([FKDQJH�5DWH�'LIIHUHQFHV�$UH�7UHDWHG�

Exchange rate differences are calculated at the time of the invoice receipt. The twovalues used for calculation are:

The invoice receipt value calculated with the exchange rate valid on the day ofinvoice verification, and

Invoice receipt value calculated with the planned exchange rate (first column: „X“)using exchange rate type P (second column: „P“)

© SAP AG AC530 4-45

2-3 Exchange rates:

$FFRXQWLQJ�→�)LQDQFLDO�$FFRXQWLQJ�→�*HQHUDO�/HGJHU�→�(QYLURQPHQW�→&XUUHQW�6HWWLQJV�→�(QWHU�7UDQVODWLRQ��5DWHV(Tip: use the "Position" key or the selection function and enter data for the criteriaexchange rate type and currencies to quickly find the correct position)

([FKDQJH�5DWH�7\SH )URP�&XUUHQF\ 7R�&XUUHQF\Current type M 100 MXN USD 12.00

Current type P 100 MXN USD 10.00

Exchange rate type P, for example, is used in the planning cycle to translate theresult of a standard cost estimate from controlling area currency to the companycode currency.

2-4 Calculation of the exchange rate differences:

&XUUHQF\ &DOFXODWLRQ�H[FKDQJH�UDWH ,QYRLFH�9DOXHMexican pesos 4000 MXN

USD for type M �0;1�� 86'��0;1��

USD 480

USD for type P �0;1�� 86'��0;1��

USD 400

([FKDQJH�UDWHGLIIHUHQFH�LQ�86'�

86'��

2-5 "True" price differences:

Price differences in MXN 1000 MXN

Exchange rate (type M) MXN 100 = USD 12.00

“True” price difference in USD: 0;1�� 86'��0;1�� 86'��

2-6 Price differences:

Negative value of exchange ratedifferences

86'��

"True" price differences 86'��Price Differences �86'��

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n 3URGXFW�&RVW�3ODQQLQJ�is an area of Product Cost Controlling in which non-order-related costplanning and price setting for materials are carried out. It accesses the master data of other R/3applications, that is BOMs, routings and work centers from Production Planning, and cost centers,activity types and business processes from Overhead Cost Controlling. The goal of Product CostPlanning is to update the standard price and create a cost component split to supply basic informationfor other R/3 applications such as Cost Object Controlling, Profitability Analysis, and Sales andDistribution.

n &RVW�2EMHFW�&RQWUROOLQJ�offers constant and real-time controlling for the cost of goodsmanufactured. You can carry out lot-based or periodic cost object controlling. Standard costing isthe basis of Cost Object Controlling in the R/3 system. With this, the actual quantity produced ismultiplied by the standard costs per unit in order to calculate the target costs. This value is comparedwith the actual costs during cost analysis. If you have set price control S (standard price) in thematerial master record for semi-finished and finished products, this means that, in Cost ObjectControlling, all materials produced are valuated with the standard price when they are delivered tostock. During settlement of the cost object, variances to this standard price are posted to FinancialAccounting (price difference) and Profitability Analysis (variance categories).

n The component $FWXDO�&RVWLQJ��0DWHULDO�/HGJHU�makes it possible to calculate a period price ofthe previous period. After you have determined the actual price you have the option revaluating thestocks.

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n To make the most of Product Cost Controlling; it may be necessary to differentiate between theYDULRXV�PHWKRGV�RI�SURFXUHPHQW for a material. This can help you find the most cost-effectiveprocurement method.

n In addition, it may be necessary to analyze the costs of an HQWLUH�YDOXH�FKDLQ. For this, the actualquantity and value flows for each material must be reported in a structured manner. This reportingcan take place in the material ledger and offers the basis for a later rollup of the existing variances.

n With this, for example, the SULFH�GLIIHUHQFHV from the purchase order of a raw material can be UROOHGXS to the semi-finished and finished products in whose production the raw material was enteredduring the period.

n In order to carry out a specific analysis of possible procurement alternatives, a structured display ofprocurement alternatives can be configured in the material ledger. The level of detail of such ananalysis can be specified for each material. This is referred to as the FRQWUROOLQJ�OHYHO�RI�WKHPDWHULDO�

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SAP AG 2001

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n The central element in the value chain is the SURFXUHPHQW�SURFHVV�� Procurement processes are usedin Product Cost Controlling to determine and show procurement costs. Procurement processescharacterize the procurement transaction for a material or possibly for multiple materials. Thesystem uses process categories to differentiate between the different types of procurement.Procurement processes deal with both internal and external procurement. Examples of procurementprocesses are sub contracting, in-house production, stock transfers or orders.

n 3URFHVV�FDWHJRULHV�differentiate between the�GLIIHUHQW�W\SHV�RI�SURFXUHPHQW�RU�FRQVXPSWLRQ�RIPDWHULDOV�� There are, for example, the process categories 3URGXFWLRQ�RU�3XUFKDVH�2UGHU�� Thedifferent types of procurement and consumption are handled by the system in different ways; in otherwords, different data is updated. The system uses this data to derive characteristics that can be usedfor the creation of procurement processes, procurement alternatives and consumption alternatives.

n Upon JRRGV�PRYHPHQWV��Whe system determines the�SURFHVV�FDWHJRU\�DXWRPDWLFDOO\�GHSHQGLQJ�RQWKH�PRYHPHQW�W\SH�� Depending on the process category, there is a single-level or multilevelprocurement process. For example, 3XUFKDVH�2UGHU�is a single-level procurement� and�3URGXFWLRQ�isa multilevel procurement.

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SAP AG 2001

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n A SURFXUHPHQW�DOWHUQDWLYH presents the different options for procuring a material. Procurementalternatives are situated hierarchically above process categories. A single procurement process canproduce multiple materials (such as with joint production), while the procurement alternativerepresents the production of just one material.

n The procurement process for the process category 3URGXFWLRQ is called production process. If thePDWHULDO�OHGJHU is active with multilevel actual costing, every production order is assigned to aproduction process. If a goods receipt from an order is posted to a material, that JRRGV�UHFHLSW isthen assigned to the DVVRFLDWHG�SURFXUHPHQW�DOWHUQDWLYH.

n You can choose the OHYHO�RI�GHWDLO used to create the procurement alternative by defining the&RQWUROOLQJ�OHYHO. Through the Controlling level, you specify for each material which of thesecharacteristics is used for the creation of procurement alternatives or processes.

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n Upon JRRGV�PRYHPHQWV��the system determines the�SURFHVV�FDWHJRU\�DXWRPDWLFDOO\�GHSHQGLQJ�RQWKH�PRYHPHQW�W\SH�� Depending on the process category, there is a single-level or multilevelprocurement process. For example, 3XUFKDVH�2UGHU�is a single-level procurement� and�3URGXFWLRQ�isa multilevel procurement. This system-internal differentiation plays a role in actual costing.

n During procurement, the system distinguishes between the process categories mentioned above andautomatically updates them in the material ledger display.

n See the section ([WHQGHG�&XVWRPL]LQJ�for detailed information on how and under what conditionsyou can make adjustments to this view, if necessary.

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n You can determine the level of detail for a procurement process by choosing a Controlling level. The&RQWUROOLQJ�OHYHO determines the characteristics with which the SURFXUHPHQW�DOWHUQDWLYHV andSURFXUHPHQW�SURFHVVHV are created and which data is updated. In mixed costing of the Product CostPlanning component, the Controlling level determines the characteristics of the procurementalternatives that are used for the calculation of a mixed price. In Product Cost by Period, you use aControlling level when creating a product cost collector or using a production process that issupposed to be assigned to the lowest level of a cost object hierarchy. In the PDWHULDO�OHGJHU��theControlling level��is used�for DQDO\VLV�RI�WKH�DFWXDO�FRVWV in the master data display.

n If you have not explicitly set the Controlling level, the system DXWRPDWLFDOO\�sets�WKH�OHYHOSODQW�PDWHULDO. You should account for the fact that the data volume on your server increases whenyou select a higher level of detail for your Controlling level. The Controlling level you set is validfor all application components. If you want to change a Controlling level, choose (GLW�&RQWUROOLQJOHYHO�IRU�PDWHULDO. Enter a plant and a material, and choose a Controlling level from the selectionscreen.

n You cannot change a Controlling level for which procurement alternatives or procurement processesare already being used. In the display, a closed padlock symbol indicates that a Controlling levelcannot be changed.

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n In the material ledger, the detailed UHSRUWLQJ�RI�WKH�TXDQWLW\�VWUXFWXUH�is not just used for theperiodic rollup of costs. Rather, you can breakdown and evaluate the information in real-time,structured according to individual aspects, in the material ledger display.

n With the material ledger, the SURFHVV�FDWHJRU\�IRU�JRRGV�PRYHPHQWV�LV�GHWHUPLQHG�DXWRPDWLFDOO\GHSHQGLQJ�RQ�WKH�PRYHPHQW�W\SH�

n When working with a GHWDLOHG�&RQWUROOLQJ�OHYHO��every goods movement is�DXWRPDWLFDOO\�DVVLJQHGWR�D�SURFXUHPHQW�DOWHUQDWLYH�� In the example above, the &RQWUROOLQJ�OHYHO�3XUFKDVLQJ2UJDQL]DWLRQ�9HQGRU�has been selected for the process category Purchase Order. For this reason, agoods receipt is automatically assigned to the related procurement alternative (in this example:Vendor B).

n The procurement alternatives are, as shown in the slide, hierarchically arranged under the processcategories.

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� 8y3 � � t � � d2:<! 3 �5 � #=! �� ; !�#�{ 3 $=t � � dS:v! 3 5 � 5 ��3 � 5�s � 52!� x� � $ "� ;"� !�d�t�:" ; ! ;� `S S!m_7{"# ;"�2� := �5=! � �$ $ 3 5S� 3 ; 5S "! �f�"� d 3 ��<�� ^ ; !�:= �$ $ � :e! 3 �5l!m Qt � � dS:v! :2 ; !:= $ $ � :v!7 �0;

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n &RVW�2EMHFW�&RQWUROOLQJ�offers order and period based controlling for the cost of goodsmanufactured and plants.

n In order-related product cost controlling you use manufacturing orders as cost objects. The costsupdated on the manufacturing order are normal analysed and settled by lot. This means thatvariances are calculated after the total quantity planned for production has been delivered to thewarehouse.

n 3HULRGLF�&RVW�&RQWUROOLQJ collects costs over a longer period of time, using a cost object, wherebydebits and credits are considered for each period. In periodic product controlling, you use a productcost collector as the cost object which allows the collection of costs at production level, regardless ofthe production type. Regardless of whether you use order-related, process or repetitivemanufacturing, you can update costs to the product cost collector and also analyze these periodically.You can use cost object hierarchies to create costs, that can not be directly assigned, to highler levels(cost object nodes in the hierarchy).

n Make-to-order production means that materials are produced in accordance to a sales order item.Such materials are called made-to-order materials or individual requirements. In this case, the costobject is a FRVW�DQG�UHYHQXH�EHDULQJ�VDOHV�RUGHU�LWHP�

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n This diagram shows us the planned production scenario that will be completed in the exercises forthe unit. After you have procurred the raw materials, the "slug" using two procurement alternatives,the finished product is completed.

n To do this, we use a product cost collector, that uses a specific production version. In production,100 pieces are scrapped, so that from 900 input materials only 800 finished CDs are produced.

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SAP AG 2001

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n A SURGXFW�FRVW�FROOHFWRU�can be created independently of the production type. This means that youcan collect costs on a product cost collector during RUGHU�UHODWHG�SURGXFWLRQ��SURFHVVPDQXIDFWXULQJ�and UHSHWLWLYH�PDQXIDFWXULQJ�� The assignment of the production order to theproduct cost collector takes place through a production process. The system automatically generatesthe SURGXFWLRQ�SURFHVV�when the product cost collector is created. Manufacturing orders that arelinked to product cost collectors receive the VWDWXV�3&&�� This status prevents costs from beingposted to the production order. The status of the product cost collector is relevant for period-endclosing in Cost Object Controlling.

n If you are working with the &RQWUROOLQJ�OHYHO�3URGXFWLRQ�9HUVLRQ,�the product cost collector iscreated for the characteristics material/production plant/planning plant/production version. SAPrecommends using this Controlling level whenever you are working with production versions.Alternatively, you can also use the Controlling levels %20�URXWLQJ�or�SURGXFWLRQ�SODQW�SODQQLQJSODQW�

n If you have already created a product cost collector, then the system directly generates a link to theproduct cost collector when a production order is created for the FRUUHVSRQGLQJ�FKDUDFWHULVWLFYDOXHV� The costing variant 3ODQQHG�that was defined in the production order is not transferred fromthe product cost collector, but rather continues to be defaulted from the order. It can be used, ifnecessary, to create a temporary planned order cost estimate that cannot be saved.

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n For materials with price control S, the JRRGV�UHFHLSW�in the warehouse takes place at the VWDQGDUGSULFH�at completion of production. Generally, this results from a standard cost estimate that wasreleased. The cost object is credited with the quantity delivered to the warehouse multiplied by thestandard price. When the goods are received, the system automatically debits the inventory accountand credits the inventory change account in Financial Accounting.

n The value of the total variance is posted to a SULFH�GLIIHUHQFH�DFFRXQW�in Financial Accountingduring�VHWWOHPHQW�� Furthermore, the value of the total variance is updated in the material ledger. Atthe same time the DFWXDO�FRVW�FRPSRQHQW�VSOLW is determined from the cost elements for thesettlement and registered in the material ledger.

n You can settle the variance categories to FRVWLQJ�EDVHG�3URILWDELOLW\�$QDO\VLV��&2�3$�� Only thevariances calculated with target cost version 0 are relevant for settlement to Profitabiliy Analysis.You settle to costing-based Profitability Analysis by variance categories and cost element groups.You control the variance categories through the value fields in Profitability Analysis.

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n All DFWXDO�SRVWLQJV�in the system that are related to a�SURGXFW�FRVW�FROOHFWRU� immediately debit theproduct cost collector. Logistical functions, such as goods issue postings and confirmations continueto be carried out with reference to manufacturing orders (or in repetitive manufacturing: productionversions). The resulting costs are updated on the product cost collector. You can carry out goodsissues, confirmations and goods receipts independently of each other. However, you can alsoascertain that activity allocations and goods issues and/or goods receipts are automatically carriedout during confirmations. You make the necessary settings for this in Logistics. You can confirmorder headers or individual operations. When calculating work in process in Product Cost by Period,it is best to perform confirmations at the level of operations.

n The SHULRG�HQG�FORVLQJ�DFWLYLWLHV�of Cost Object Controlling make the following possible: regularperiodic reporting, revaluation of activities at actual activity prices, periodic allocation of overheadand process costs, as well as the calculation of work and process and the variances between targetand actual costs.

n During the VHWWOHPHQW�and transfer of the calculated data to other objects and applicationcomponents,�VLQJOH�OHYHO�SULFH�GLIIHUHQFHV�of the material are generated in the material ledger thatcontain the variances of the product cost collector, but not price variances of lower levels, such asthose from the raw materials entered.

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n The data from sales component (SD) is one of the most important sources of information forProfitability Analysis.

n Sales data is transferred to costing-based CO-PA from two main sales order processing tasks:Creating or changing an order (optional) and Billing.

n Sales data is transferred to account-based CO-PA from two main sales order processing tasks: Goodsissues and Billing.

n Costs from other areas in CO can be transferred to CO-PA periodically, using activity and templateallocation, settlement and stock transfers.

n In addition, it is also possible to carry out manual direct account assignments from FI to CO-PA.

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SAP AG 2001

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n Effective sales order processing requires the integrated processing of all activities relating to thecustomer. The R/3 component SD (Sales and Distribution) is the perfect instrument to do this. R/3uses documents that are linked together, which are then used to start the respective workflows. TheSD component begins with the processes before the actual sale and ends with the processing of thecustomer payment for the goods or services purchased. Each process takes place using an electronicdocument, that is linked to the previous or next document.

n Sales order processing begins with the creation of a VDOHV�GRFXPHQW.n When the goods are delivered a GHOLYHU\�GRFXPHQW is created, and a ELOOLQJ�GRFXPHQW is generated

to invoice the customer.

n When the customer SD\PHQW is received, the money for the order is received and you post theincoming payment in FI.

n The linked document flow in the R/3 System simplifies sales order processing for both you and yourcustomers.

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n Data is updated in CO-PA for accounting purposes at the same time that data is posted in FinancialAccounting. This means, the system creates corresponding line items in CO-PA, at the same timethat it creates the accounting documents for goods issue and billing, Note, that a line item will becreated in CO-PA for each individual cost/revenue element. The number of received line items isidentical to the number of items posted in FI. At this point, no line items are created for incomingorders, as these do not result in postings to FI.

n The values in account-based CO-PA are assigned to profitability segments and are saved in thecost/revenue element, specified in MM (for goods issues) or SD (billing documents). Note, that thedata is only transferred to account-based CO-PA if the general ledger account in FI is defined as acost or revenue element in CO. (for more information, see the notes for general posting logic inControlling).

n A business transaction is usually ended in SD with a ELOOLQJ�GRFXPHQW. The Billing data isautomatically transferred to FI, where the Revenue and receivables postings are made at the sametime.

n When creating a ELOOLQJ�GRFXPHQW� SD calculates all revenues, sales deductions and other values(e.g VWDQGDUG�FRVWV) using the costing sheet, and stores these values in�FRQGLWLRQ�W\SHV. Thesecondition types are assigned to YDOXH�ILHOGV�LQ�FRVWLQJ�EDVHG�3URILWDELOLW\�$QDO\VLV, so that theSystem can automatically transfer these values to CO-PA.

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n 6FHQDULRV:• The sales item is based on products from make-to-stock production. The production process

delivers the finished goods, for example controlled by a production order, for sale tounrestricted-use VWRFN. In this case, the�VDOHV�RUGHU�LWHP�LV�QRW�D�FRVW�REMHFW. If the sales orderitem is not a cost object, the UHYHQXHV�IURP�ELOOLQJ are transferred directly to 3URILWDELOLW\$QDO\VLV (CO-PA). Posting of costs of goods manufactured in CO-PA can be based on a�FRVWHVWLPDWH, already created in Product Cost Planning. Possible variances can be transferred to CO-PA when the production order is settled.

• If the VDOHV�RUGHU�LWHP�LV�D�FRVW�REMHFW, the cost of goods manufactured for the sales are onlytransferred to CO-PA at order settlement.

• If you have activated the material ledger, it is possible to revaluate the billing document or ordersettlement at SHULRG�HQG�FORVH�XVLQJ�DFWXDO�FRVWV. This option is discussed in the Unit "CO-PAIntegration".

© SAP AG AC530 5-24

SAP AG 2001

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n When materials are FRQVXPHG��the data is categorized (in the same way as for procurement)according to different�SURFHVV�FDWHJRULHV�

n The FRQVXPSWLRQ�DOWHUQDWLYH�represents the different ways a material can be consumed and is usedin the application component Actual Costing/Material Ledger for display in the material ledgermaster data display.

n In multilevel processes, the consumption alternative and the procurement alternative are the same; inother words, the consumption alternative of a raw material is also the procurement alternative of asemi-finished product.

n All consumed material quantities, such as those for sales orders, stock transfers or consumption ofcost centers, are valuated with the VWDQGDUG�SULFH�

© SAP AG AC530 5-25

SAP AG 2001

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n The above diagram shows an overview of the SRVWLQJV�DOUHDG\�PDGH, along with the correspondingTXDQWLW\�GDWD. This data corresponds with the participant exercises completed during this course.

n The aim of period-end close in the material ledger is to subsequently adjust tKH�DFWXDO�FRVWV�RUYDULDQFHV to the VWDQGDUG�FRVW�

© SAP AG AC530 5-26

SAP AG 2001


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• Understand how value chains are structured by the material ledger

• Control the settings for Controlling levels of a material

• Explain how the Material Ledger and Cost Object Controlling(product cost collectors) are integrated

Your company has decided that it wants detailed cost information for thesecond input material (CD blank) and the demo CDs. In procurementcontrolling, the capabilities of the material ledger are to be utilized andfiner Controlling levels determined.

You produce the demo CDs and post goods issues.

1 Change Settings for Controlling Levels

1-1 Look at the Controlling levels of your CD labels and blank CDs. Whichcharacteristics are updated with these settings when goods are received for theprocess category SXUFKDVH�RUGHU? What are the settings?

&RQWUROOLQJ�/HYHO�IRU�3XUFKDVH�2UGHUV��$&7�/&'��Characteristic 1

Characteristic 2

&RQWUROOLQJ�/HYHO�IRU�3XUFKDVH�2UGHUV��$&7�%&'��Characteristic 1

Characteristic 2

1-2 You want to carry out procurement controlling for your blank CDs at a finer levelof detail. To do so, FKDQJH�the setting for the &RQWUROOLQJ�OHYHO for purchase ordersfor your blank CD ACT-BCD## to 3XUFKDVLQJ�RUJDQL]DWLRQ�YHQGRU.

© SAP AG AC530 5-28

2 External Procurement

2-1 Creation of Two Purchase Orders

2-1-1 Order 500 blank CDs ACT-BCD## from Puebla Digital and another 500from Productos Argentinos. Use the following data:

3XUFKDVH�2UGHU�� 3XUFKDVH�2UGHU��Purchase order type Standard purchase order Standard purchase order

Vendor 1097 (Puebla Digital S.A.) 1098 (ProductosArgentinos)

Purchasingorganization

6000 IDES Mexico

Purchasing group 600 Compras Mexico

Company code 6000 IDES Mexico

Material ACT-BCD## (blank CD)

Quantity 500 pc each

Plant 6000


When you confirm your entries, the system pulls the valid prices from the vendorinfo record.

Price _________MXN/100 PC _________MXN/100 PC

6DYH�\RXU�SXUFKDVH�RUGHU�DQG�ZULWH�GRZQ�WKH�SXUFKDVH�RUGHU�QXPEHU�3XUFKDVH�RUGHU��BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB3XUFKDVH�RUGHU��BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB

2-2 Goods Receipts

2-2-1 Post the�JRRGV�UHFHLSW�IRU�WKH�ILUVW�SXUFKDVH�RUGHU (most of the data isautomatically taken from the purchase order):



2.�field Select

Plant 6000



Movement type 101

Repeat this procedure for the VHFRQG�SXUFKDVH�RUGHU.

© SAP AG AC530 5-29

2-2-2 Then look at the data in the material ledger display.You now have more detailed information for the SURFXUHPHQWDOWHUQDWLYHV. What names do the procurement alternatives have? Double-click on the lines of the procurement alternatives. Specific characteristicshave been defined for the procurement alternatives. Which characteristicvalues do the procurement alternatives have in these cases?

3URFXUHPHQW�$OWHUQDWLYH��1DPH�

&KDUDFWHULVWLF 9DOXHProcess category

Controlling level

...

...

3URFXUHPHQW�$OWHUQDWLYH��1DPH�

&KDUDFWHULVWLF 9DOXHProcess category

Controlling level

...

...

3 Change Procurement and Consumption Alternatives

3-1 You want to change the names of the procurement alternatives for ACT-BCD## inthe material ledger display. To do so, maintain the names of the two procurementalternatives with two texts of your choice.

Name of procurement alternative 1097/6000 "User-defined text entry:" Vendor1097


Then look at the data for ACT-BCD## in the material price analysis.

© SAP AG AC530 5-30

4 In-House Production

Basic data for in-house production

You now want to begin production of the demo CDs. You have decided to cost theproducts by period and create a product cost collector for the demo CD. Later you willcreate a production order for this product cost collector and complete processing.

The following data is available:

Cost centers: 530CC1, 530CC2

Work centers: 530WP1, 530WP2

Activity types: 530AT1. 530AT2

Production version: New machine / 01

4-1 Controlling level of the demo CD

Display the Controlling level of your demo CD for the process category 3URGXFWLRQ(material ACT-DCD##):

Controlling level

4-2 Product Cost by Period with Product Cost Collectors

4-2-1 Create a product cost collector for your demo CDs.Enter the following data in the dialog box:

Material ACT-DCD##

Plant 6000

Order type RM01

Controlling level Production version

Planning plant 6000

Production version 01

© SAP AG AC530 5-31

Maintain the following entries in the 'DWD tab:

Profit center: No entry

Business area: 7000

Costing variant plan: PREM

Costing variant actual: PPP3

Costing sheet: COGM

Overhead key: SAP10

Results analysis key: No entry

Variance key: 000003

In the +HDGHU�tab, enter a short text for the product cost collector.

Short text for product cost collector: PkoSa-## (your group number)

In the 3URGXFWLRQ�SURFHVV�tab, enter a name for the production process. Alsowrite down the process number:

Name of production process: Process-## (your group number)

Process number: _________________

Costing lot size 100 PC

When you save, the system asks if you want to create a SUHOLPLQDU\�FRVWHVWLPDWH. Answer <HV.

Create preliminary cost estimate? Yes

Write down the number of the product cost collector.

Order number of product cost collector: ____________________

Look at the cost estimate. What is the cost of goods manufactured for thedemo CD?

Cost of goods mfd for DEMO-CD: MXN

© SAP AG AC530 5-32

4-3 Production of the demo CDs

4-3-1 Create a production order for the production of the demo CDs. ACT-DCD## Use the following data:

Material ACT-DCD##

Order type PP08

Production plant 6000

Quantity 900 PC

Finish (date) Today

4-3-2 In the &RQWURO�GDWD tab, look for the number of the production process.

Production process

Does the number of the production process agree with that of the productcost collector?

Yes / no: ________________

Release the order and save. Write down the RUGHU�QXPEHU:

_____________________________________________________

Display the order and select the &RQWURO�GDWD�tab. Call up the product costcollector from there. From the +HDGHU�tab of the product cost collector, youcan display the production orders for your product cost collector.

4-4 Actual Postings for the Production Order

4-4-1 Create a final confirmation for your production order. Use the followingdata:

&RQILUPDWLRQ�W\SH )LQDO�FRQILUPDWLRQ<LHOG�WR�FRQILUP ��3&&RQILUPHG�6FUDS ��3&Posting date Today

The *RRGV�0RYHPHQWV icon displays information on which goods issues andgoods receipts the system will perform when you save the confirmation.

© SAP AG AC530 5-33

Goods receipt ACT-DCD##: 800 pc

Goods issue ACT-LCD##: __________PC

Goods issue ACT-BCD##: __________PC

�GR�QRW�FRQILUP�PRUH�WKDQ��SLHFHV�RI�WKH�UDZ�PDWHULDO��RWKHUZLVH�\RXZLOO�QRW�KDYH�HQRXJK�PDWHULDOV�DYDLODEOH��

Check that all goods movements are correct and VDYH your confirmation as aILQDO�FRQILUPDWLRQ�

4-4-2 Call up the material ledger display for all of your materials. Do pricedifferences exist for the goods receipt for the order? Why?

4-5 Update the Cost Component Split for Goods Issue

Go to the material price analysis for your demo CD ACT-DCD##, and choose view&RVW�FRPSRQHQW��Display the actual and then the preliminary values. Enter thevalues in the following table:

&RVW�&RPSRQHQW $FWXDO�YDOXH 3UHOLPLQDU\�9DOXDWLRQMaterial Component

Wages and Salaries

Manufacturing Assets:

Material Overheads

Other Costs

Why are the cost component split values the same at this point in time (excluding

possible rounding errors)?

___________________________________________________________________

___________________________________________________________________

______________________________________________

© SAP AG AC530 5-34

4-6 Period-End Closing in Cost Object Controlling

It is the end of the period, and you want to settle the product cost collector forACT_DCD##. To do this, perform the following steps using the data in thecorresponding tables.

4-6-1 &DOFXODWLRQ�RI�2YHUKHDG

Controlling area 6000

0DWHULDO $&7�'&'��3ODQW ��Period/Fiscal year Current period

Test run _ (no)

Dialog display X (yes)

'HWDLO�OLVW ;��\HV�

Which type of overhead is calculated? What is the amount?

Type of overhead:

Overhead rate %

Amount

Currency

Click the�&KDQJH�'LVSOD\�9DULDQW icon to display the amount in objectcurrency (MXN)

Overhead ________________ MXN

4-6-2 9DULDQFH�&DOFXODWLRQ


Selected target cost versions 000

7HVW�UXQ BB��QR�'HWDLO�OLVW ;��\HV�

© SAP AG AC530 5-35

How high are the calculated variances?

$PRXQW $PRXQWTarget costs USD MXN

Actual costs USD MXN

Variances(Act.cost - alloc. act. costs - scrap) .

USD MXN

4-6-3 Settlement

0DWHULDO $&7�'&'��3ODQW ��Settlement period Current period

Background processing _ (no)

7HVW�UXQ B��QR�'HWDLO�OLVWV ;��\HV�Check transaction data _ (no)

Go to the detail list and make a note of the settled values: You can see thevalues in local currency by changing the display variant.

$PRXQW�FXUUHQF\Sender

Settled to material _____________USD/____________MXN

Settled to profitability segment _____________USD/____________MXN

Go to the material ledger display and write down the SULFH YDULDQFHV�LQFRPSDQ\�FRGH�FXUUHQF\.

Price Differences MXN

4-7 Actual Cost Component Split: Updating the Cost Components after Settlement

Go to the material price analysis for your demo, and choose view &RVW�FRPSRQHQW�Display the actual and then the differences. Enter the values in the following table:

&RVW�&RPSRQHQW $FWXDO�YDOXH GLIIHUHQFHVMaterial Component

Wages and Salaries

Manufacturing Assets:

Material Overheads

Other Costs

© SAP AG AC530 5-36

How can you explain the differences that did not exist before the settlement of theproduct cost collector?____________________________________________________________________________________________________________________________________________________________________________________

5 Sales Order Processing

5-1 Create a Sales Order

Create a sales order with the following data:

On the selection screen:

Order type: OR

Sales Organization: 6000

Confirm the entries and enter the following data:

Sold-to-party 6666

order number: Order-## (your group number)

Material: ACT-DCD##

Quantity: 600 pc

Confirm your entries.

The system automatically determines a sales price using price and accountdetermination. What is the price?

_____________________________________________/ 100 PC

Save the order and write down the order number:

__________________

© SAP AG AC530 5-37

5-2 Delivery for sales order

Post the delivery for your order: Make the following entries:

On the selection screen:

6KLSSLQJ�SRLQW� ��6HOHFWLRQ�GDWH� $�GDWH�LQ�WKH�QH[W�PRQWK2UGHU <RXU�VDOHV�RUGHU�QXPEHU


On the 3LFNLQJ tab, enter the suggested delivery quantity (total quantity of yourorder) as the SLFNLQJ�TXDQWLW\. Click on the SRVW�JRRGV�LVVXH icon

Write down the number of the delivery

____________________________

Go to the�SULFH�GHWHUPLQDWLRQ view of the PDWHULDO�SULFH�DQDO\VLV and check thedata for your delivery. At what unit price was the delivery valuated?

_____________________________________MXN

5-3 Billing and Settlement for Sales Order

Your sales order is linked to a cost object. In order to be able to see the revenuegenerated by the sale in Profitability Analysis, you must create a billing documentand settle the order.

5-3-1 Create a Billing document for your delivery and save the document. Writedown the document number:�BBBBBBBBBBBBBBBBBBBBB

5-3-2 Choose Periodic Settlement for your sales order, and make the followingentries:

6DOHV�2UJDQL]DWLRQ� ��6DOHV�GRFXPHQW� <RXU�VDOHV�RUGHU�QXPEHU6HWWOHPHQW�3HULRG�<HDU� &XUUHQW�SHULRG3URFHVV�&RQWURO� 2QO\�VHOHFW�WKH�ILHOG��GHWDLO�OLVW�

© SAP AG AC530 5-38

5-3-3 Execute report IDES530 in the information system for CO-PA. Make thefollowing entries:

From Period Current Period (MM.YYYY)

From/To Product: ACT-DCD##

How does the system find the differentiated values for material component,wages,... ?_____________________________________________________

Why do no actual values for contribution margin accounting exist at thistime?

______________________________________________________

Enter the following values in the table:

Sales Revenue: MXN

Total costs of goods manufacturedin Target:

MXN

Contribution Margin II - Target: MXN

6 Further Goods Movements for the Demo CD

© SAP AG AC530 5-39

6-1 External Procurement of the Demo CD

6-1-1 Because your production capacity has been used up and the demand for thedemo CD has not yet been met, you decide to get the demo CDs from thevendor Studio Chapultepec. Create a purchase order with the following data:


Vendor 1099 (Studio Chapultepec)

Purchasing organization IDES Mexico

Purchasing group Compras Mexico

Company code IDES Mexico

Material ACT-DCD## (demo CD)

Quantity 200 pc

Price According to the purchasing info record

Plant 6000


When you confirm, the system issues a warning message. Ignore themessage. Which price was taken from the purchasing info record?

32�SULFH� 0;1��3&Save your purchase order.

RUGHU�QXPEHU�

6-1-2 Post the goods receipt for your purchase order:



2.�ILHOG 6HOHFWPlant 6000



Movement type 101

3RVW�WKH�JRRGV�LVVXH�

© SAP AG AC530 5-40

Then look at the data in the material ledger display. You can now analyzewhether external procurement or in-house production is cheaper for you.

([WHUQDO�SURFXUHPHQW�SULFH� 0;1��3&,Q�KRXVH�SURGXFWLRQ�SULFH� 0;1��3&$YHUDJH�5HFHLSW�SULFH� 0;1��3&

However, note that the price of in-house production does not contain theprice differences of the raw materials used at this point in time.

6-2 Reposting part of your demo CD

6-2-1 The manager of your second plant in Mexico has advised you that there isan urgent need for demo CDs. Therefore, you place part of your inventory athis disposal and enter the following posting:


0RYHPHQW�W\SH ��7UDQVIHU�SRVWLQJ��SODQW�WR�SODQW�Plant 6000


5HFHLYHU�SODQW�VWRUDJH�ORFDWLRQ ��0DWHULDO $&7�'&'��4XDQWLW\ ��3&

6-2-2 After saving the transfer posting, look at the data in the material ledgerdisplay again. Display the data for plant 6000 and look at the accountingdocument for the posting. Then switch to the data display for plant 6100.What is the cause of the price differences?

____________________________________________________________________________________________________________

Display the cost structure in plant 6100. Where do the different costcomponent split values come from?

______________________________________________________

© SAP AG AC530 5-41

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$&7�0/��$FFRXQWLQJ�→�&RQWUROOLQJ�→�3URGXFW�&RVW&RQWUROOLQJ��$FWXDO�&RVWLQJ�0DWHULDO�/HGJHU,0*��7RROV�→�$FFHOHUDWHG6$3�→�&XVWRPL]LQJ�→�(GLW�3URMHFW


1 Settings for the Controlling Level

1-1 Display Controlling Level

$&7�0/→�(QYLURQPHQW�→�(GLW�&RQWUROOLQJ�/HYHO�IRU�0DWHULDO

In the table, you see that the checkmark for the process category 3XUFKDVH�2UGHU isnext to the characteristics 3ODQW�0DWHULDO.

&RQWUROOLQJ�/HYHO�IRU�3XUFKDVH�2UGHUV��$&7�/&'��Characteristic 1 Plant

Characteristic 2 Material

&RQWUROOLQJ�/HYHO�IRU�3XUFKDVH�2UGHUV��$&7�%&'��Characteristic 1 Plant

Characteristic 2 Material

1-2 Change Controlling Level

Select the process category 3XUFKDVH�2UGHU�and click on the icon &KDQJH&RQWUROOLQJ�/HYHO. Choose the setting Purchasing Organization/Vendor as the newControlling level. The checkmark is now next to the set level. The characteristicsSXUFKDVLQJ�RUJDQL]DWLRQ and YHQGRU are now updated in addition to the previouscharacteristics.

© SAP AG AC530 5-42

2 External Procurement

2-1 Creation of Two Purchase Orders

/RJLVWLFV�→�0DWHULDOV�0DQDJHPHQW�→�3XUFKDVLQJ�→�3XUFKDVH�2UGHU�→�&UHDWH→�9HQGRU�6XSSO\LQJ�3ODQW�.QRZQ

First Order: Header data:


Vendor 1097 / Puebla Digital S.A.

XQGHU�2UJDQL]DWLRQ�GDWD�Purchasing organization 6000 IDES Mexico



First Order: Item overview

Material ACT-BCD## (CD blank)


Plant 6000


Confirm your entries. The system automatically calculates the purchase order pricefrom the purchasing info record.


6DYH�WKH�RUGHU�

3XUFKDVH�RUGHU�QXPEHU��BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB

Second Purchase Order: Header data:


Vendor 1098 / Productos Argentinos Imp. S.A.

XQGHU�2UJDQL]DWLRQ�GDWD�Purchasing organization 6000 IDES Mexico



© SAP AG AC530 5-43

Second Purchase Order: Item overview

Material ACT-BCD## (CD blank)


Plant 6000


Confirm your entries. The system automatically calculates the purchase order pricefrom the purchasing info record.


6DYH�WKH�RUGHU�

3XUFKDVH�RUGHU�QXPEHU��BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB

2-2 Goods Receipts

2-2-1 Goods receipt for the first purchase order:

/RJLVWLFV�→�0DWHULDOV�0DQDJHPHQW�→�,QYHQWRU\�0DQDJHPHQW�→�*RRGV0RYHPHQW�→�*RRGV�5HFHLSW�→�)RU�3XUFKDVH�2UGHU�→�32�1XPEHU.QRZQEnter your purchase order number and confirm. The system determines thefollowing information. Check this information in the line for the purchaseorder item.



Plant 6000



Movement type 101


2.�field Select

Save.

Repeat this procedure for the second purchase order.

© SAP AG AC530 5-44

2-2-2 Procurement alternatives in the material ledger display:

$&7�0/��0DWHULDO�/HGJHU�→�0DWHULDO�SULFH�DQDO\VLV0DWHULDO� $&7�%&'��3ODQW� ��3HULRG�<HDU� &XUUHQW�SHULRG�FXUUHQW�\HDU

2SHQ�WKH�FDWHJRU\�5HFHLSWV�→�2SHQ�WKH�SURFHVV�FDWHJRU\�3XUFKDVH�2UGHUThrough the addition of the characteristics SXUFKDVLQJ�RUJDQL]DWLRQ andYHQGRU� the corresponding procurement alternatives are generated andshown in the material ledger display. For more information, double-click onthe procurement alternatives.

3URFXUHPHQW�$OWHUQDWLYH��'HVFULSWLRQ Vendor:0000001097 Purch.org.:6000

&KDUDFWHULVWLF 9DOXHProcess category BB purchase order

Controlling level 0004 purchase order purchasingorganization/vendor


Vendor 1097 Puebla Digital S.A.

3URFXUHPHQW�$OWHUQDWLYH��'HVFULSWLRQ Vendor:0000001098 Purch.org.:6000

&KDUDFWHULVWLF 9DOXHProcess category BB purchase order

Controlling level 0004 purchase order purchasingorganization/vendor


Vendor 1098 Productos Argentinos

© SAP AG AC530 5-45

3 Change Procurement and Consumption Alternatives

$&7�0/→�0DWHULDO�/HGJHU�→�(GLW�3URFXUHPHQW�$OWHUQDWLYHV�&RQVXPSWLRQ$OWHUQDWLYHVEnter material ACT-BCD## and plant 6000. Select the first procurement alternativeand click on the icon 'LVSOD\�&KDQJH. Enter a name in the field &KDQJHDEOH�QDPH.Click on &RQILUP��Then double-click on the second procurement alternative andenter a text there as well. Then save.



In the material ledger display, open the category 5HFHLSWV�and then the processcategory 3XUFKDVH�RUGHU. The procurement alternatives are now shown with yourmaintained text.

4 In-House Production

4-1 Controlling level of the finished demo CD

$&7�0/→�(QYLURQPHQW�→�(GLW�&RQWUROOLQJ�/HYHO�IRU�0DWHULDOEnter material ACT-DCD## and plant 6000.

Controlling level3URGXFWLRQ

Plant/material

The controlling level can not be changed if the product cost collector has beencreated.

4-2 Product Cost by Period with Product Cost Collectors

4-2-1 Create product cost collectors.

$FFRXQWLQJ�→�&RQWUROOLQJ�→�3URGXFW�&RVW�&RQWUROOLQJ�→&RVW�2EMHFW&RQWUROOLQJ�→�3URGXFW�&RVW�E\�3HULRG�→�0DVWHU�'DWD�→�3URGXFW�&RVW&ROOHFWRU�→�(GLWEnter your material ACT-DCD## and plant 6000, and click on the &UHDWH3URGXFW�&RVW�&ROOHFWRU icon.

© SAP AG AC530 5-46

Enter the following data in the dialog box:

Material ACT-DCD##

Plant 6000

Order type RM01

Controlling level Production version

Planning plant 6000

Production version 01

Click on ,FRQ�&RQILUP.

Maintain the following entries in the 'DWD tab:

Profit center: No entry

Business area: 7000

Costing variant plan: PREM

Costing variant actual: PPP3

Costing sheet: COGM

Overhead key: SAP10

Results analysis key: No entry

Variance key: 000003

In the +HDGHU�tab, enter a short text for the product cost collector.

Short text for product cost collector: PKoSa-##

In the 3URGXFWLRQ�SURFHVV�tab, enter a name for the production process. Alsowrite down the process number:

Name of production process: Process-##

Process number:

Costing lot size 100 PC

Save your entries and create a preliminary cost estimate for the product costcollector.

© SAP AG AC530 5-47

Order number of product cost collector:

You display the preliminary cost estimate for the product cost collector byclicking on the &RVWLQJ�pushbutton.

Cost of goods mfd for DEMO-CD: 2066.67 MXN

4-3 Production of the demo CDs

4-3-1 Creation of a production order for the demo CDs ACT DCD##

/RJLVWLFV�→�3URGXFWLRQ�→�3URGXFWLRQ�&RQWURO�→�2UGHU�→�&UHDWH�→:LWK0DWHULDO

Material ACT-DCD##

Order type PP08

Production plant 6000

Confirm the entries.

Quantity 900 PC

Finish (date) Today

Confirm the entries.

© SAP AG AC530 5-48

4-3-2 In the &RQWURO�GDWD tab, look for the number of the production process.

Production process Identical to the number of the product costcollector

Click on the 5HOHDVH�RUGHU icon and save your order. 2UGHU�QXPEHU�_______________________________________

Display order:

/RJLVWLFV�→�3URGXFWLRQ�→�3URGXFWLRQ�&RQWURO�→�2UGHU�→'LVSOD\

Enter your order number and confirm.

Once again, branch to the &RQWURO�GDWD tab. Click on the 3URGXFW�FRVWFROOHFWRU icon. From there, go to the +HDGHU tab and click on the icon2UGHUV�39. You are now in your production order.

4-4 Actual Postings for the Production Order

4-4-1 Confirmation for the production order:

/RJLVWLFV�→�3URGXFWLRQ�→�3URGXFWLRQ�&RQWURO�→�&RQILUPDWLRQ�→�(QWHU→�)RU�2UGHUEnter your order number and confirm.

&RQILUPDWLRQ�W\SH )LQDO�FRQILUPDWLRQ<LHOG�WR�FRQILUP ��3&&RQILUPHG�VFUDS ��3&Posting date Today

Enter.

Click on the *RRGV�PRYHPHQWV�icon. The following goods movements areperformed when you save the confirmation:

Goods receipt ACT-DCD##: ��SFGoods issue ACT-LCD##: ��SFGoods issue ACT-BCD##: ��SF

�GR�QRW�FRQILUP�PRUH�WKDQ��SLHFHV�RI�WKH�UDZ�PDWHULDO��RWKHUZLVH�\RXZLOO�QRW�KDYH�HQRXJK�PDWHULDOV�DYDLODEOH��

© SAP AG AC530 5-49

Save the confirmation. Note the message in the status bar: Confirmationsaved, Goods Movements: ��(UURUV��

4-4-2 Material ledger display:

$&7�0/��0DWHULDO�/HGJHU�→�0DWHULDO�SULFH�DQDO\VLV0DWHULDO� $&7�'&'��3ODQW� ��3HULRG�<HDU� &XUUHQW�SHULRG�FXUUHQW�\HDU

Open the category 5HFHLSWV → Open the process category 3URGXFWLRQ

7KH�RUGHU�ZDV�GHOLYHUHG�DFFRUGLQJ�WR�SULFH�FRQWURO�6�DW�WKH�VWDQGDUG�SULFH�3RVVLEOH�KLJKHU�IROORZ�XS�FRVWV�DUH�RQO\�SRVWHG�DW�RUGHU�VHWWOHPHQW�RUPDWHULDO�OHGJHU�VHWWOHPHQW��7KHUH�DUH��WKHUHIRUH�QR�SULFH�GLIIHUHQFHV�DW�WKLVWLPH�

4-5 Update the Cost Component Split for Goods Issue


9LHZ��&RVW�&RPSRQHQW9DOXH��$FWXDO�YDOXH

�DQG�WKHQ�9DOXH��SUHOLPLQDU\�YDOXDWLRQ

&RVW�&RPSRQHQW $FWXDO�YDOXH 3UHOLPLQDU\�9DOXDWLRQMaterial Component ��0;1 ��0;1Wages and Salaries ��0;1 ��0;1Machines ��0;1 ��0;1Material Overheads ��0;1 ��0;1Other Costs ��0;1 ��0;1

As the material has price control S, the goods issues are valuated at the standardprice. The standard price is also used to determine the preliminary value, whichmeans that there can be no differences in the cost component split.

© SAP AG AC530 5-50

4-6 Period-End Closing in Cost Object Controlling

4-6-1 Calculation of Overhead

$FFRXQWLQJ�→�&RQWUROOLQJ�→�3URGXFW�&RVW�&RQWUROOLQJ�→&RVW�2EMHFW&RQWUROOLQJ�→�3URGXFW�&RVW�E\�3HULRG�→3HULRG�(QG�&ORVLQJ�→�6LQJOH)XQFWLRQV��3URGXFW�FRVW�FROOHFWRU→2YHUKHDGV→,QGLYLGXDO�3URFHVVLQJ



Test run _ (no)

Dialog display X (yes)

'HWDLO�OLVW ;��\HV�

Execute. You see the costing structure.

Type of overhead: Material overhead

Overhead rate 10%

$PRXQW ��&XUUHQF\ 86'

Click the�&KDQJH�'LVSOD\�9DULDQW icon to display the amount in objectcurrency (MXN)

2YHUKHDG��0;1

Click on the green arrow to return to the menu.

4-6-2 Variance Calculation

$FFRXQWLQJ�→�&RQWUROOLQJ�→�3URGXFW�&RVW�&RQWUROOLQJ�→&RVW�2EMHFW&RQWUROOLQJ�→�3URGXFW�&RVW�E\�3HULRG�→3HULRG�(QG�&ORVLQJ�→�6LQJOH)XQFWLRQV��3URGXFW�FRVW�FROOHFWRU�→�9DULDQFHV�→�,QGLYLGXDO�3URFHVVLQJ


Selected target cost versions 000

© SAP AG AC530 5-51

7HVW�UXQ BB��QR�'HWDLO�OLVW ;��\HV�

Execute.

On the variance calculation list, you see the amount of the variances. Youcan have this amount displayed in the different currencies.

$PRXQW�FRQWUROOLQJDUHD�

$PRXQW�FRPSDQ\�FRGH�

Target costs USD 1720.00 16533.36 MXN

Actual costs USD 1935.00 18600.00 MXN

Variances(Act.cost - alloc. act. costs - scrap) .

USD 143.00 1320.00 MXN

Click on the green arrow to return to the menu.

4-6-3 Settlement

$FFRXQWLQJ�→�&RQWUROOLQJ�→�3URGXFW�&RVW�&RQWUROOLQJ�→&RVW�2EMHFW&RQWUROOLQJ�→�3URGXFW�&RVW�E\�3HULRG�→3HULRG�(QG�&ORVLQJ�→�6LQJOH)XQFWLRQV��3URGXFW�FRVW�FROOHFWRU�→�6HWWOHPHQW�→�,QGLYLGXDO�3URFHVVLQJ

0DWHULDO $&7�'&'��3ODQW ��Settlement period Current period

Background processing _ (no)

7HVW�UXQ B��QR�'HWDLO�OLVWV ;��\HV�Check transaction data _ (no)

Execute.

Click on the GHWDLO�OLVW icon on the basic list for settlement and write downthe settled values:

$PRXQW�FXUUHQF\Sender The number of your product cost collector

Settled to material USD 143/ 1320 MXN

Settled to profitability segment USD 143/ 1320 MXN

© SAP AG AC530 5-52

Material ledger display:


Open the category 5HFHLSWV → Open the process category 3URGXFWLRQ

Price differences: 1320 MXN

4-7 Actual Cost Component Split: Updating the Cost Components after Settlement


9LHZ��&RVW�&RPSRQHQW9DOXH��$FWXDO�9DOXH��'LIIHUHQFHV

&RVW�&RPSRQHQW $FWXDO�YDOXH GLIIHUHQFHVMaterial Component 13,500 MXN 300 MXN

Wages and Salaries 2,625 MXN 525 MXN

Machines 1,125 MXN 225 MXN

Material Overheads 1,350 MXN 270 MXN

Other Costs 0 MXN 0 MXN

When settling the product cost collector, the difference between the actual debitsand target credits are determined as variances, and are transferred using thedifferent cost elements in to the material ledger. The differences are a result of thevariances between the values for the actual cost component split, and the costcomponent split for planned prices.

© SAP AG AC530 5-53

5 Sales Order Processing

5-1 Create a Sales Order

/RJLVWLFV�→�6DOHV�DQG�'LVWULEXWLRQ�→�6DOHV�→�2UGHU�→�&UHDWHOn the selection screen:

Order type: 25Sales Organization: ��

Confirm the entries and enter the following data:

Sold-to-party ��order number: 2UGHU��\RXU�JURXS�QXPEHU�Material: $&7�'&'��Quantity: ��SF


The sales price for your demo CD is 3,000 MXN per 100 pieces.

Save the order and write down the order number:

__________________

5-2 Delivery for sales order

/RJLVWLFV�→�6DOHV�DQG�'LVWULEXWLRQ�→�6DOHV�→�2UGHU�→6XEVHTXHQW�)XQFWLRQV�→2XWERXQG�'HOLYHU\On the selection screen:

6KLSSLQJ�SRLQW� ��6HOHFWLRQ�GDWH� $�GDWH�LQ�WKH�QH[W�PRQWK2UGHU <RXU�VDOHV�RUGHU�QXPEHU


On the 3LFNLQJ tab, enter the suggested delivery quantity (total quantity of yourorder) as the SLFNLQJ�TXDQWLW\. Click on the SRVW�JRRGV�LVVXH icon

Valuation price for goods issue:

© SAP AG AC530 5-54


9LHZ��3ULFH�GHWHUPLQDWLRQ�VWUXFWXUH

The delivery is valuated at the standard price - 21.60 MXN per piece.

5-3 Billing and Settlement for Sales Order

5-3-1 Billing Document

/RJLVWLFV�→�6DOHV�DQG�'LVWULEXWLRQ�→�6DOHV�→�2UGHU�→6XEVHTXHQW)XQFWLRQV�→�%LOOLQJEnter the document number for your delivery and save. The billingdocument is created.

5-3-2 Settlement

/RJLVWLFV�→�6DOHV�DQG�'LVWULEXWLRQ�→�6DOHV�→�2UGHU�→6XEVHTXHQW)XQFWLRQV�→�6HWWOHPHQW

Sales Organization: 6000

Sales document: Your sales order number

Settlement Period/Year: Current period

Process Control: No selection

5-3-3 CO-PA Report IDES AC530

&RQWUROOLQJ�→�3URILWDELOLW\�$QDO\VLV�→�,QIRUPDWLRQ�6\VWHP�→�([HFXWH5HSRUW��2SHUDWLQJ�&RQFHUQ�,'($��&RVWLQJ�EDVHG�3URILWDELOLW\�$QDO\VLV�Choose Report IDES AC530

From/To Period Current Period


How does the system find the differentiated values for material component,wages,... ?

From the cost elements that were transferred from the standard costestimate.

© SAP AG AC530 5-55

Why do no actual values for contribution margin accounting exist at thistime?

7KH�DFWXDO�FRVW�FRPSRQHQW�VSOLW�YDOXHV�KDYH�QRW�EHHQ�WUDQVIHUUHG�\HW�Enter the following values in the table:

Sales Revenue: 18,000 MXN

Total costs of goods manufacturedin Target:

12,960 MXN

Contribution Margin II - Target: 5,040 MXN

6 Further Goods Movements for the Demo CD

6-1 External Procurement of the Demo CD

6-1-1 Create Purchase Order

/RJLVWLFV�→�0DWHULDOV�0DQDJHPHQW�→�3XUFKDVLQJ�→�3XUFKDVH�2UGHU�→&UHDWH�→�9HQGRU�6XSSO\LQJ�3ODQW�.QRZQHeader data:


9HQGRU ��6WXGLRV�&KDSXOWHSHF3XUFKDVLQJ�RUJDQL]DWLRQ ��,'(6�0H[LFR3XUFKDVLQJ�JURXS ��&RPSUDV�0H[LFR�')&RPSDQ\�FRGH ��,'(6�0H[LFR

Item overview

0DWHULDO $&7�'&'��ODEHO�IRU�&'�2UGHU�TXDQWLW\ ��SFPlant 6000


Confirm your entries. The system automatically calculates a purchase orderprice from the purchasing info record.

32�SULFH� ��0;1 ��SF�HDFK

Save your purchase order and write down the purchase order number.

order number: ________________________________________

© SAP AG AC530 5-56

6-1-2 Goods Receipt for Purchase Order:

/RJLVWLFV�→�0DWHULDOV�0DQDJHPHQW�→�,QYHQWRU\�0DQDJHPHQW�→�*RRGV0RYHPHQW�→�*RRGV�5HFHLSW�→�)RU�3XUFKDVH�2UGHU�→�32�1XPEHU.QRZQEnter your purchase order number and confirm. The system determines thefollowing information. Check this information in the line for the purchaseorder item.



Plant 6000



Movement type 101


2.�ILHOG 6HOHFW6DYH�

Material ledger display:


Procurement price analysis:

([WHUQDO�SURFXUHPHQW�SULFH� ��0;1��3&,Q�KRXVH�SURGXFWLRQ�SULFH� 0;1��SF$YHUDJH�5HFHLSW�SULFH� 0;1��SF

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6-2 Transfering part of your demo CD

6-2-1 Post Goods Issue/Receipt

/RJLVWLFV�→�0DWHULDOV�0DQDJHPHQW�→�,QYHQWRU\�0DQDJHPHQW�→�*RRGV0RYHPHQW�→�7UDQVIHU�3RVWLQJ


Movement type 301

Plant 6000


Confirm.

Receiver plant/storage location 6100/0001

Material ACT-DCD##

Quantity 100 PC

Save.

6-2-2 Material ledger display:


Open the category 5HFHLSWV�→ 6WRFN�7UDQVIHU�→ Double-click on thematerial ledger document

Branch from the material ledger document to the accounting document.

*RWR�→�$FFRXQWLQJ�GRFXPHQWV$FFRXQWLQJ�GRFXPHQW

The material is delivered to plant 6100 with the value determined in plant6000 (standard price: 21.60). In plant 6100, a preliminary valuation takesplace with the standard price valid there (20.00 MXN). The differencebetween these two value bases is displayed as the price difference.

The cost component split is transferred from the delivering plant.

© SAP AG AC530 6-1

SAP AG 2001

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n Material Ledger data is DXWRPDWLFDOO\ assigned a SHULRG�VWDWXV� This status shows which functionshave been completed for the material and which functions can still be completed. The MaterialLedger recognises whether valuation relevant operations have been completed for the material orwhether the period closing program has run.

n The status�3HULRG�RSHQHG registers the funcctions of the period closing program and allows valuationrelevant operations to be created for the period opened.

n The status SULFH�FKDQJHV�PDGH, documents that the valuation price for a material has been changed.Valuation relelvant operations can only be created using this changed price.

n 4XDQWLWLHV�DQG�YDOXHV�FUHDWHG�means that valuation relevant operations have already been posted. Itis no longer possible to change the price in the current period.

n Status VLQJOH�OHYHO�SULFH�GHWHUPLQDWLRQ�FRPSOHWHG shows that a single-level price has already beencalculated. Further values can still be entered and the price can still be redetermined. This status is aprerequisite for multilevel material price determination.

n The �0XOWLOHYHO�SULFH�GHWHUPLQDWLRQ� status allows�the entry of further valuation-relevanttransactions for the closed posting period.� Multilevel price differences are calculated for thematerial.

n The �&ORVLQJ�HQWU\�SHUIRUPHG��status�prevents the entry of further valuation-relevant transactionsfor the closed posting period.� However, the closing entry can be reversed and repeated (status&ORVLQJ�HQWU\�UHYHUVHG�

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SAP AG 2001

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n The SHULRGLF�XQLW�SULFH is determined once a period has ended. It reflects the actual costs of amaterial for the closed period.

n To determine the periodic unit price, the system uses the cumulative inventory (all goods receivedplus beginning inventory) and the cumlative difference (all differences between the standard priceand the entered price for all goods received and the beginning inventory).

n You have to VHW the PDWHULDO�SULFH�GHWHUPLQDWLRQ for each period (in the "Organizational tasks"menu or directly from a "costing run").

n Single-level material price determination includes variance amounts from differences in price,exchange rates and revaluation differences that have arisen due to the (single-level) procurement of amaterial in this period.

n Once a period has been closed, the FXPXODWLYH�GLIIHUHQFHV are added to the FXPXODWLYH�LQYHQWRU\for that period. The system uses this to calculate the weighted average price, which can be used forvaluating the ending inventory. The YDOXDWLRQ�IRU�WKH�FXUUHQW�SHULRG remains XQFKDQJHG�duringsingle-level material price determination.

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n 0DWHULDO�SULFH�GHWHUPLQDWLRQ�is the step that calculates the SHULRGLF�XQLW�SULFH. The moving pricefield in the material master is updated with the calculated price. The price control of the materialremains set to S.

n The periodic unit price is also used to calculate a VWDWLVWLFDO�WRWDO�YDOXH. This value is forinformational purposes only and reflects the value of the material in inventory at the current periodicunit price.

n Single-level material price determination sets the VWDWXV�GHWHUPLQHG�VLQJOH�OHYHO. Price determinationcan be repeated as many times as you want.

n The line 1RW��DOORFDWHG�is inserted under the consumption category because with single-leveldetermination, the price differences cannot be attributed to the different consumptions.

n The functions of single-level material price determination serve as the basis for multilevel actualcosting.

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SAP AG 2001

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9DOXDWLRQ�*URXSLQJ�&RGH�RI�WKH�9DOXDWLRQ�$UHDn If you want automatic account determination within a chart of accounts to proceed differently for

particular company codes or plants (valuation areas), you assign different account grouping codes tothose valuation areas.

n You must define automatic account determination separately for each valuation grouping codewithin a given chart of accounts. Automatic account determination applies to all valuation areas thatare assigned to that valuation grouping code.

n If the user specifies a company code or plant when he enters a transaction, the system derives thevaluation area and the valuation grouping code from that information.

n $XWRPDWLF�DFFRXQW�GHWHUPLQDWLRQ�can be performed simultaneously for valuation groups (calledvaluation grouping codes) with PXOWLSOH�YDOXDWLRQ�DUHDV.

n All valuation areas that use the same automatic account determination should be assigned to thesame account grouping codes. This VLPSOLILHV�WKH�PDLQWHQDQFH�RI�DXWRPDWLF�DFFRXQWGHWHUPLQDWLRQ.

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� When WUDQVDFWLRQV�in inventory management and invoice verification are UHOHYDQW�WR�DFFRXQWLQJ,the system posts the G/L accounts in financial accounting and cost accounting DXWRPDWLFDOO\.When users enter goods movements, they do not need to specify a G/L account because the R/3System finds the account automatically based on the following data: When the user enters atransaction and specifies a company code or plant, the R/3 System automatically finds the chart ofaccounts valid for the company code. You must define automatic account determination VHSDUDWHO\IRU�HDFK�FKDUW�RI�DFFRXQWV.

� 7UDQVDFWLRQ�NH\��The posting procedures for the accounting-relevant transactions in inventorymanagement and invoice verification are predefined. Posting records are assigned to each relevantmovement type in inventory management and each transaction in invoice verification. Theseposting records are generalized in what are called YDOXH�VWULQJV. Rather than actual G/L accountnumbers, the value strings contain keys for the posting procedure (such as a stock posting orconsumption posting). You do not need to define these transaction keys, as they are automaticallyderived from the transaction (invoice verification) or the movement type (inventory management).You only need to assign to each posting procedure the G/L account to be posted.

� $FFRXQW�JURXSLQJ (only for offsetting entries for stock postings, consignment liabilities, and pricedifferences). If you want to post price differences for goods receipts for purchase orders, goodsreceipts for production orders, and other movements to different price difference accounts, you candefine different account groupings for the transaction key.

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SAP AG 2001

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n Each material master record contains a YDOXDWLRQ�FODVV�that plays a role in G/L accountdetermination. $XWRPDWLF�DFFRXQW�GHWHUPLQDWLRQ�is defined separately for each YDOXDWLRQJURXSLQJ�FRGH. Different accounts are assigned to the valuation class for each valuation/transactionkey.

n The slide shows the DFFRXQW�GHWHUPLQDWLRQ�for YDOXDWLRQ�WUDQVDFWLRQ�NH\�%6; (stock posting).This transaction assigns material inventory accounts to stock postings. This assignment is based onthe YDOXDWLRQ�FODVV specified in the material master record.

n The valuation class enables you to define automatic account determination differently depending onthe PDWHULDO. For example, you can post the receipt of a raw material to a different inventory accountthan the receipt of a trading good even though the user enters the same transaction in each case.

n You can achieve this by assigning different valuation classes to the materials and then assigning adifferent G/L account to the transaction for each valuation class.

n If you don’t want automatic account determination to be differentiated by valuation class for atransaction, you don’t need to specify a valuation class for the corresponding posting procedure.

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SAP AG 2001

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n Above, you can see the operation keys that must be maintained when using actual costing.

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SAP AG 2001

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q 5HOHDVH�)XWXUH�3ULFHVB Y ARK D 7 K�: 7 = 598 A"; 8 A�? T KFAR; 5 : T KI:!Z; 7 K>=�A M K"V�@�:!? =F;q ([HFXWH�3ULFH�'HWHUPLQDWLRQB Y ? D S1V ;\[<V ;�]9;�V N V KFAR;I: T M V A!? [JV ;�]\;"V

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n During period 1, the system provisonally evaluates all transactions with the VWDQGDUG�SULFH. Theperiodic unit price is not determined during the period, rather it is calculated during material pricedetermination. Thus, the system registers all preliminary valuation price differences in price andexchange rate difference accounts, and updates them in specific categories in the material ledgerdata.

n During period end closing, you run the SHULRG�FORVLQJ�program. You can then UHOHDVH�a markedIXWXUH�SULFH for period 2 (for example, from a standard cost estimate), or the valuation price remainsunchanged for preliminary valuation. In period 2, you make postings for the previous period 1 wherenecessary.

n 0DWHULDO�SULFH�GHWHUPLQDWLRQ updates the periodic unit price in the material master record (in thecompany code currency) as a statistical valuation price for the period being closed (period 1). Pricedetermination creates no entries in Financial Accounting.

n You check the results, post them as FORVLQJ�HQWULHV and determine whether you need to revaluate thematerial inventories for period 1. The closing entry must be made for each period. After you postFORVLQJ�HQWULHV, it is no longer possible to post to the previous period.

n In the following slides, you see the HIIHFWV�RI�FORVLQJ�HQWULHV��These can vary depending on whethera�UHYDOXDWLRQ�takes place.

© SAP AG AC530 6-14

SAP AG 2001

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"n Closing entries at the end of the period result in postings to accounts. The example above shows data

for PDWHULDO�$&7�/&'��DW�WKH�HQG�RI�D�SHULRG and the corresponding DFFRXQWV�EHIRUH�FORVLQJHQWULHV.

n The price difference account shows variances that arise during the period: 10 MXN were entered asprice differences for goods receipts, 20 MXN for invoice receipts. The material was more expensivethan the price used for posting the goods receipt (standard price).

n 950 pieces were consumed from a cumulative inventory of 1000 pieces, resulting in an endinginventory of 50 pieces.

n The cumulative variance of 1500 MXN is added to the preliminary valuation for the cumulativeinventory (5000 MXN) and distributed to the cumulative inventory of 1000 pieces via PDWHULDOSULFH�GHWHUPLQDWLRQ. This results in a SHULRGLF�XQLW�SULFH of:

1500 MXN + 5000 MXN 1000 pieces = 6.50 MXN

Closing entries are created using this periodic unit price.

© SAP AG AC530 6-15

SAP AG 2001

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n During the UHYDOXDWLRQ process��the system makes the following postings:

é The PDWHULDO�VWRFN�DFFRXQW is GHELWHG�with the proportional price differences (75 MXN)�é The SULFH�GLIIHUHQFH�DFFRXQW (transaction key PRY) is credited with the same amount.

n Note, only SDUW�RI�WKH�SULFH�GLIIHUHQFHV are posted to material stock. Prices differences that must beassigned to consumption remain in price difference accounts (at least for single-level calculation).

n The system changes the SULFH�FRQWURO for the material in the SUHYLRXV�SHULRG�IURP�6�WR�9. Thus theperiodic unit price (calculated during material price determination) becomes the valuation price forthe previous period.

n In the $FFRXQWLQJ�view for the material master record, you can see the periodic unit price and pricecontrol 9 for the closed period. The standard price remains unchanged and can still be displayed.

n The example above shows data for material ACT-LCD## at the end of the period and thecorresponding debits and credits for the accounts involved.

© SAP AG AC530 6-16

SAP AG 2001

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n If you decide not to revaluate your materials at period end, the�SHULRGLF�XQLW�SULFH of the closedperiod is purely for information. 3ULFH�FRQWURO�UHPDLQV�RQ�6. No changes are made to the materialmaster record. The periodic unit price is also used to calculate a statistical total value. This value isfor informational purposes only and reflects the value of the material in inventory at current periodicunit price.

n The VWDWXV �&ORVLQJ�HQWU\�SHUIRUPHG��prevents the entry of further valuation-relevant transactionsfor the closed posting period.� However, the closing entry can be reversed and repeated (status&ORVLQJ�HQWU\�UHYHUVHG��

n Closing entries at the end of a period result in SRVWLQJV�WR�DFFRXQWV. The example above shows datafor material ACT-LCD## at the end of the period and the corresponding accounts. The pricedifference of 75 MXN, proportionally allotted to the ending inventory ((6.50 MXN -5.00 MXN) * 50units), is posted to price difference account 0/�DFFUXDO��transaction key LKW��in this case�

n If you decide not to revaluate your materials with the actual price, the amount which would havebeen posted to the material stock account is posted to another price difference account using postingkey LKW. It is up to you which account you choose for this posting.

© SAP AG AC530 6-17

SAP AG 2001

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n Before a period is closed, the ending inventory value of period 1 is transferred to the category%HJLQQLQJ�LQYHQWRU\ in the subsequent period. In the example above, the VWDQGDUG�SULFH�was 25.00MXN as in the previous period. Generally, the first material movements were also posted at thisstandard price, so that it can no longer be changed.

n After closing the revaluated period 1, the beginning inventory of period 2 is still valuated using thepreliminary valuation price (standard price of 5.00 MXN). In the system, the UHYDOXDWLRQ�SRVWLQJ�RIWKH�ROG�SHULRG�LV�QR�ORQJHU�YDOLG�ZKHQ�WKH�GDWH�EHFRPHV�WKH�ILUVW�GD\�RI�WKH�FXUUHQW�SHULRG�

n However, as the actual price (periodic unit price of period 1) is known (6.50 MXN), the differencebetween the preliminary valuation price and the periodic unit price of period 1 (175 MXN) is enteredas a SULFH�GLIIHUHQFH�LQ�WKH�%HJLQQLQJ�LQYHQWRU\�FDWHJRU\�

n In this way, actual price determination does not change the preliminary valuation of the beginninginventory.

© SAP AG AC530 6-18

SAP AG 2001

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SAP AG 2001

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Single-level price determin.

Multi-level price determin.

Closing entry performed

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n You can execute multilevel actual costing for one or more plants in the FRVWLQJ�UXQ� The differencesbetween the preliminary valuation price for the material, and the material inventory and consumptionare calculated. This is done using single-level or multilevel material price determination. The actualprices calculated in these steps can then be used to revaluate the closed periods and can also be usedfor future valuations.

n You can display selected periods under JHQHUDO�GDWD. Here you can see which plants were assignedto the costing run, which plants can still be assigned to the costing run and which plants you can notassign to the costing run.

n The process view shows you the status of the corresponding process steps for single or multilevelprice determination or the closing entries. 6WDWXV�GDWD�for the hierarchy display is not automaticallycreated when entering the costing results or after executing a costing function. In order to display themost up to data information, you should regenerate the status data. The other views display thenumber of materials, for which each step was successful or unsuccessful, or is still outstanding orwas not included.

n The results of the costing run are displayed, in a hierarchical overview under UHVXOWV� You can usethe costing run display to display materials that have errors, and/or for log evaluation. You can selectvarious filters for the PDWHULDO�OLVW�display, for example, you can display all materials that containerrors, or only materials with goods movements.

© SAP AG AC530 6-20

SAP AG 2001

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n Before performing multilevel actual costing, select the UHOHYDQW�SODQWV�from the selection screen$YDLODEOH�SODQWV�� You can assign each plant to exactly one costing run for each period. If you havealready carried out a process step for a costing run, the plant assignment can no longer be changed.You can only change the plant assignment, if you completely delete the costing run.

n Select the SDUDPHWHUV�under 3URFHVV�DQG�6HOHFWLRQ�� Specify the method of processing. With largervolumes of data, you can have the system carry out the function in the background.

n When you ([HFXWH��\RX�VHH�D�OLVW�RI�WKH�UHOHYDQW�SODQWV�ZLWK�LQIRUPDWLRQ�RQ�KRZ�PDQ\�PDWHULDOVZHUH�VHOHFWHG� You can find additional information on the materials for each plant displayed inhierarchy form. Note that RQO\�PDWHULDOV�with SULFH�GHWHUPLQDWLRQ�FRQWURO��(single-level/multilevel) in the material master are selected.

n You can also see the ORJ�for further information. Check the results, remove possible errors and, ifnecessary, select again.

n Next, determine the costing sequence.

© SAP AG AC530 6-21

SAP AG 2001

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ÿ�� Õ � ��Y A M G<; � � � not moved�>;F]\;IV �� procured, but not multilevel�>;F]\;IV � �� Procured, multilevel�>;F]\;IV�Õ Õ � " (higher levels)....

n When you GHWHUPLQH�VHTXHQFHV, the system generates the costing levels and assigns the selectedmaterials to these levels. The sequence is determined using material ledger data, in other words theperiodic update of goods movements and other material related operations.

n The following costing levels are generated:

é Level 0: All materials that have been assigned price control 3 in the material master but for whichQR�YDOXHV�RU�TXDQWLWLHV�KDYH�EHHQ�FUHDWHG�in the period.

é Level 1: All materials for which quantities and/or values have been created during the period butthat were not procurred on a multilevel basis. Multilevel procurement occurs if you use onematerial in order to procure another (example: if you use a raw material to produce a semifinishedgood).

é Level 2 and higher: All selected materials that were procured on a multilevel basis.

n This results in a list of all costing levels (for example level 1 raw materials, level 2 semifinishedgoods and so on) with information about the assigned materials. From the level overview you can goto the other overviews.

© SAP AG AC530 6-22

SAP AG 2001

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g ; 8kM V A 8 W ]\;I:R]"? ;�O 0DWHULDO�/LVWMaterial Plant LevelSL ML CL

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n Before you use single-level price determination, you need to HQDEOH�PDWHULDO�SULFH�GHWHUPLQDWLRQ�This is only relevant for materials that have material price determination 3. To display the allowedtasks, see $OORZHG�WDVNV� If necessary, set material price determination. After this, you can runmultilevel and single-level material price determination for the costing run in the specified period.

n The system calculates SHULRGLF�DOORFDWLRQ�SULFHV for the processed period and updates them in thematerial ledger data for information purposes in all currencies.

n Multilevel price determination is based on VLQJOH�OHYHO�SULFH�GHWHUPLQDWLRQ for all materials. Checkthe results of the single-level material price determination and then run the multi-level pricedetermination.

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SAP AG 2001

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n During PXOWLOHYHO�SULFH�GHWHUPLQDWLRQ� the results of the single-level material price determinationare used to calculate new prices for all materials in costing level 2 and above.

n The multilevel material price determination works consecutively through the costing levels, startingat the lowest one. This enables the calculated actual prices of materials from the lower levels to beincluded in the price determination of higher levels. The price variances of, for example, rawmaterials are thus transferred to semi-finished products and then in turn to finished products.

n When the UHVXOWV�of multilevel material price determination are checked, the system provides youwith a hierarchical overview of the costing run results. You can use the costing run display to displaymaterials that have errors, and for log evaluation.

n You can use the GLVSOD\�RI�PDVWHU�GDWD�IRU�0DWHULDO�/HGJHU for an overview of the goodsmovements and to navigate into the relevant documents.

n The RYHUYLHZ provides the statuses of the single-level or multi-level price determination. The otherviews display the number of materials for each level, for which each action was successful orunsuccessful, or is still outstanding or was not intended. You can select various filters for thePDWHULDO�OLVW�display, for example, you can display all materials that contain errors, or only materialswith goods movements.

© SAP AG AC530 6-24

SAP AG 2001

&ORVLQJ�(QWULHV








þzý�ý ü üû�ü�ý�ý ü ü



lSL ML CL

Y AHK�A M>8�� V 598 ? D Sh; D A!:Hef@\;�:HG 5 : T ; 7


S price Per.V price % var.

q�5HYDOXDWHq�7HVW�UXQq�5HYHUVDO

),),

� W [ m ÿ� W [ m ÿ

ÿ�� [�� ^�� ÿ�� [�� ^ �� Õ � � ��ÿ�� [ ^ � ^�� " � � � ��# � � �ÿ�� [ ^ � ^�� Õ �� " � � � Õ � Õ ��$��

n Before you use single-level price determination, you need to HQDEOH�material price determination. Todo so, double-click on the closed padlock.

n After you post FORVLQJ�HQWULHV for period 1, it is no longer possible to post to the previous period.You check the results, post them as FORVLQJ�HQWULHV and determine whether you need to revaluate thematerial inventories for period 1. The closing entry must be made IRU�HYHU\�SHULRG� Different resultsand documents are generated depending on whether a UHYDOXDWLRQ�takes place �also see thebeginning of the unit).

n You can UHYHUVH the results of WKH�FORVLQJ�HQWU\�� However, you can only do this for the last postingperiod.

© SAP AG AC530 6-25

SAP AG 2001

$QDO\VLV�RI�WKH�9DULDQFHV



lSL ML CL S price Per.V price % var.

��

��

��

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Y ? D S1V ;\[<V ;�]I;IV7 ? GHG<;I:J; D =F;4XDQWLW\

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d M V A�?�V ;�]9;IV7 ? G~G�;I:<; D =F; 3ULFH�¨;\S1? D�D ? D S C~D ]\; D A 5 :Heg ;\=F;I?�@�A 8

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'RFXPHQW��5HFHLSW�IURP�ORZHU�OHYHOV� (*)�+�,%-/.�021�)�-/3�1�4576�8�9$&7�'&'��)9HUVLRQ��:<;/= >�?�@�ACB D*E F!G�BIHKJ�E ;L?�E F�G%BM�NPO�Q F�R�R&SS�S TVUXW�S�S MCY D Z W�[�SVB S�S

\�Y ] D�^ Y`_ U a�S�S MCY T�b[SVB S�S SVB S�S\�Y ] D�c Y�_ U a�S�S MCY d�d [SVB S�S SVB S�S^�e�fF E�?�@VA ahg b!ZViVB b�Z S B SSj F Q�OCN�k ?�@�A ahg aS d B l�l S B SS

\�Y ] D�c Y�_ SS l�S�SS T T�SVB S�S T d B [S d [VB S�S\�Y ] D�^ Y`_ S�S l�S�SS T [VB S�S lVB [S b�SVB S�S\�Y ] D _mY�_ SS l�S�SS d d T!B l�S d Z�B lS T�bVB W�a\�Y ] D _mY�_ SS l T�SS b d T!B l�S W B S�S Z�iVB d [B$B�B

$FWXDO�%20

n To DQDO\]H�DFWXDO�FRVWV, you can jump to the material list directly from the costing run. From thereyou can go directly to the PDWHULDO�OHGJHU�GLVSOD\.

n The material ledger display provides more comprehensive means of analyzing the variances of yourmaterials. With PXOWLOHYHO�SURFXUHPHQW�DQG�YDULDQFHV��you can jump to the origin of theprocurement with the $FWXDO�%20�button.

n There you see an overview showing the quantities of materials, activity types, or business processesthat were required to produce a particular output. You can also see the VLQJOH�OHYHO�or PXOWLOHYHOSULFH�GLIIHUHQFHV�for each receipt or consumption that resulted from the subsequent adjustment.

© SAP AG AC530 6-26

SAP AG 2001


3HULRG�(QG�&ORVH�LQ�$FWXDO�&RVWLQJ��8QLW�6XPPDU\

l ([SODLQ�KRZ�WKH�SHULRGLF�XQLW�SULFH�LV�FDOFXODWHG�l 5XQ�DQG�DQDO\]H�WKH�SHULRG�HQG�FORVH�ZLWK�RU

ZLWKRXW�UHYDOXDWLRQ�l &UHDWH�D�FRVWLQJ�UXQ�IRU�PXOWLOHYHO�DFWXDO�FRVWLQJ�

H[HFXWH�LW��DQG�DQDO\]H�LW�l $QDO\]H�SULFH�GLIIHUHQFH�SRVWLQJV�

© SAP AG AC530 6-27

([HUFLVHV8QLW��3HULRG�(QG�&ORVH�LQ�$FWXDO�&RVWLQJ


• Perform single-level period-end closing for the material ledger

• Create a run for multilevel actual costing

• Analyze the results of multilevel actual costing

Your cost accounting manager carries out a run for multilevel actualcosting. He is not happy as different actual prices have resulted for yourCD’s

Period-end closing of the material is performed for theprevious posting period. You can complete the first step,material price determination as often as you want, and at anytime. The second step, however, in which you post period-end closing as accounting-relevant, can only be carried outfor the previous posting period.

<RXU�WUDLQHU�ZLOO�QRZ�FORVH�WKH�FXUUHQW�SRVWLQJ�SHULRGDQG�EHJLQ�D�QHZ�RQH��$V�D�UHVXOW��WKH�FXUUHQW�PRQWK��WKHSHULRG�LQ�ZKLFK�\RX�KDYH�FDUULHG�RXW�DOO�SRVWLQJV�EHFRPHV�WKH�SUHYLRXV�SRVWLQJ�SHULRG��7KLV�DOORZV�\RX�WRPDNH�FORVLQJ�HQWULHV�The next month becomes the current posting period.

Period-end closing of the material ledger in release 4.0 iscarried out with the two steps 6LQJOH�/HYHO�3ULFH'HWHUPLQDWLRQ�and�3RVW�&ORVLQJ. This function does not takeinto account any multilevel price or exchange ratedifferences.

During this exercise, you will perform and analyze theclosing for one of your materials using the menu path thatcontains the functions of release 4.0.

Later, your trainer will perform multilevel actual costing forall course participants’ materials.

© SAP AG AC530 6-28

1 Preparation for Close in Cost Center Accounting

1-1 Cost Center Situation before Period-Close

Enter the following settings for the cost center information system in your userparameters:

&RVW�&HQWHU�*URXS &&��&RQWUROOLQJ�DUHD ��5HSRUW�7LPH�3HULRG &XUUHQW�3HULRG�LQ�FXUUHQW�ILVFDO�\HDU5HSRUW�&XUUHQF\ 2EMHFW�FXUUHQF\

6DYH�

1-1-1 Call up the report to analyze the plan/actual variances for your cost center.


Period/Fiscal year Current month

Plan version 0

Cost Center Group CC530-##

Cost Elements No entry

Why does your cost center have planned costs but no actual costs? Why?

____________________________________________________________

What is the amount of the activity output for your cost center?

$FWLYLW\�W\SHV� 3ODQ�$FWXDO 4XDQWLW\3ODQ HoursAT##L

$FWXDO Hours

3ODQ HoursAT##R

$FWXDO Hours

1-1-2 Under which activity was the actual activity posted?

____________________________________________________________

© SAP AG AC530 6-29

1-2 Posting of Actual Costs to Cost Centers

Create a G/L account document. Use the template AC530 and make the followingchanges:

(To do this, you should make sure you are in company code 6000)

Document date Today’s date

At Item level Replace cost center CC530/19 with your costcenter CC530##.

Post the document.

1-3 Actual Price Determination

1-3-1 Call up a report that displays the existing prices for the activity types ofyour cost center. Make the following entries:

Cost Center: CC530/##

Activity types: AT##L and AT##R

Version: 0

Period/Fiscal year Posting period

Price Indicator No entry

Price unit: 1

Display all selected prices

A price is displayed for each activity type. Fill out the following table.

$FWLYLW\�W\SHV� 7RWDO�3ULFH &XUUHQF\ 3ULFH�,QGLFDWRUAT##L

AT##R

What is the meaning of the price indicator? What type of price is it used for?

_______________________________________________________

Display the cost component split for the planned price of AT##L. Is there acost component split?

_________________________________________________________

© SAP AG AC530 6-30

1-3-2 Complete actual price determination for your cost center group.

Cost centers: Cost center group CC530-##

Business processes: no business processes

Parameters Current Period

Process Control: � No background processing

� No test run

� Detail lists

Execute, post and then leave screen. You will analyze the prices in the nextexercise.

1-3-3 Call up the price report again, using the same parameters as before:



Version: 0

Period/Fiscal year Previous posting period


Price unit: 1

Only display the prices to be allocated

A further price with the indicator 5 is displayed for each of the activitytypes. Complete the table:

$FWLYLW\�W\SHV� 7RWDO�3ULFH &XUUHQF\ 3ULFH�,QGLFDWRUAT##L �AT##R �

What is the meaning of the price indicator? What type of price is it used for?Does a cost component split exist now?________________________________________________________________________________________________________________________

The difference between the planned and actual prices can be calculated in alater step of period end close in actual costing.

© SAP AG AC530 6-31

2 Period-End Closing in the Material Ledger (Single-Level Actual Costing)

2-1 Organizational Measures (Menu Path: ACT/ML Periodic Material Valuation)

Check whether single-level material price determination and the closing entry areallowed for the previous posting period (current month) in plant 6000. If not,establish the allowance to do this.

2-2 Single-Level Calculation of Material Prices for Your Labels

2-2-1 Check to see which standard price and moving average price is valid for theprevious posting period and which is valid for the current posting period.You can find this information by choosing the 3ULFHV�DQG�LQYHQWRU\�YDOXHicon in the material ledger display for your labels (ACT-LCD##, plant6000). When doing so, fill out the following table.

9DOXHV�%HIRUH�3ULFH'HWHUPLQDWLRQ

3UHYLRXV�SRVWLQJSHULRG

&XUUHQW�3RVWLQJ3HULRG

Period status:

S price: MXN MXN

V price: MXN MXN

Price control:

Current inventory value: MXN MXN

Inventory value (statistical): MXN MXN

2-2-2 Open the category &RQVXPSWLRQ for the previous posting period so that youcan see the values for the process categories (production, cost center).

Write down the amount of the price differences and the prices of thefollowing lines:

3ULFH�'LIIHUHQFHV 3ULFHCategory &XPXODWLYH�LQYHQWRU\: MXN MXN

Category &RQVXPSWLRQ: MXN MXN

→ Process category3URGXFWLRQ:

MXN MXN

→ Process category &RVWFHQWHU:

MXN MXN

Category (QGLQJ�LQYHQWRU\: MXN MXN

Leave this session and open a QHZ�VHVVLRQ for the following exercises.

© SAP AG AC530 6-32

2-2-3 Carry out single-level material price determination for your labels in yoursecond session. Use the following data:

Material: ACT-LCD##

Plant: 6000

Treating materials already processed Process again


Warning for changes larger than 1%

Error upon changes larger than No entry

Check against S price

Background processing No

Save log Yes

Execute. Are there warning messages?

Reason for the warning: __________________________________

Amount of variances (in company code currency):__________________________________ %

2-2-4 Look at the material ledger data for the previous posting period (currentmonth). Were there any changes as a result of price determination? Under)XUWKHU�'DWD, you can see which standard price and which moving averageprice is valid for the previous period and which is valid for the currentposting period. Fill out the following table.

9DOXHV�$IWHU�3ULFH'HWHUPLQDWLRQ

3UHYLRXV�3RVWLQJSHULRG

�FXUUHQW�PRQWK�&XUUHQW�3RVWLQJ�3HULRG

Period status:

S price: MXN MXN

V price: MXN MXN

Price control:

Inventory value: MXN MXN

Inventory value (statistical): MXN MXN

© SAP AG AC530 6-33

2-2-5 Previous posting period in the material ledger display: How are the pricedifferences now distributed and at which price are the lines valuated?:

Category &XPXODWLYH�LQYHQWRU\: MXN MXN/pc

Category &RQVXPSWLRQ: MXN MXN/pc

→ The line 1RW�DOORFDWHG� MXN MXN/pc

→ Process category3URGXFWLRQ:

MXN MXN/pc

→ Process category &RVWFHQWHU:

MXN MXN/pc

Category (QGLQJ�LQYHQWRU\: MXN MXN/pc

What does the line 1RW�LQFOXGHG mean?

____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

2-2-6 Look at the material ledger document that was written for pricedetermination (you find it if you open the category (QGLQJ�LQYHQWRU\ in asecond session). Go to the detail screen of the document.

Was an accounting document written for the price determination?

Yes/no: _______________

Reason:_________________________________________________________________________________________________________________________________________________________________________

© SAP AG AC530 6-34

2-3 General Ledger Account Balance before Closing Entry

2-3-1 First check to ZKLFK�DFFRXQW�WKH�SULFH�GLIIHUHQFHV for goods receipts,invoices and settlement were posted. The DFWLYLW\ that the accountdetermination from material management uses to find the price differenceaccount is 35'. Plant Mexico is assigned to the YDOXDWLRQ�JURXSLQJ�FRGH��. To which account in the FKDUW�RI�DFFRXQWV�,17 is this activityposted?

$FFRXQW�'HWHUPLQDWLRQ�00��$FWLYLW\�35'Material Valuation class Account/ Debit Account/ Credit

ACT-LCD## 3000

ACT-BCD## 7900

ACT-DCD## 7920

2-3-2 For the raw materials: Call up the balance for ERWK�35'�DFFRXQWV for theprevious posting period (use multiple selection)

Accounts Balance

231000 and 281000 MXN

2-3-3 Go to the line item overview for the balance of the current month, andchoose display variant 'RFXPHQW�W\SHV�

Document type for Posting

2-3-4 Check which account the price difference for activity PRY - Single-levelprice differences/Material Ledger - are posted to.

$FFRXQW�'HWHUPLQDWLRQ�00��$FWLYLW\�35<9DOXDWLRQ�FODVV $FFRXQW

No differentiation

© SAP AG AC530 6-35

2-3-5 Display the balance of this account for the previous (current) posting period.

Account Balance

231001 MXN

How do you explain this balance?

__________________________________________________________________

2-4 Making Closing Entries for Your Labels (with Revaluation)

2-4-1 Make the closing entries for your labels. Use the following data:

Material ACT-LCD##

Plant 6000



Revaluate material X (yes)


Test run No

Save log Yes

Execute.

2-4-2 Call up the material ledger display for your labels for the previous posting

period. Which period status does the material have now?

________________________________________________

© SAP AG AC530 6-36

2-4-3 Go to the $FFRXQWLQJ�� view in the material master. Fill out the followingtable:



&KDQJH�7KURXJK�&ORVLQJ(QWU\�<HV�1R"

S price MXN MXN

V price MXN MXN

Price control

Stock value: MXN MXN

Value per unitprice

MXN MXN

2-4-4 The closing entry revaluates the ending inventory, whereby the price andexchange rate differences are posted to the inventory stock account. Go intothe previous posting period in the material ledger display. Click on the&ORVLQJ�GRF� icon and go from there to the accounting documents. Choosethe accounting document with the lowest number and choose display variant$&��$FWLYLW\ Write down the following data:

3RVWLQJ�GDWH

$FFRXQW $FWLYLW\ $PRXQW

Was the account, that the price differences were originally posted to (G/Laccount 231000/ Activity PRD) created by the closing entry?___________________________________________________

Which activity was used by the closing entry for the stock revaluation?____________________________________________________________

2-4-5 Display the balance of the account for activity PRY again and call up theline item overview for the current period. Which document type was usedfor the posting?

Document type for Posting

© SAP AG AC530 6-37

2-4-6 In order to fully understand how the periodic price differences aredistributed to FI accounts at period-end, and to be able to explain the line"not included" (material price analysis). Complete the following table:

Account Balance 231000 (PRD) MXN

+Account Balance 231001 (PRY) +.....................................................MXN

Total: MXN

Complete the following sentence:

2I�WKH�SHULRGLF�SULFH�GLIIHUHQFH�DPRXQW�BBBBBBBBBBBBBB0;1�SRVWHGBBBBBBBBBBB0;1�FRXOG�EH�DVVLJQHG�WR�WKH�SHULRG�FORVH�LQYHQWRU\�RI�WKHUDZ�PDWHULDOV��7KH�UHPDLQLQJ�SULFH�GLIIHUHQFH�DPRXQW�RI�BBBBBBBBBBB0;1DUH�FRQVXPHG�E\�WKH�PDWHULDO�TXDQWLW\�XVHG�GXULQJ�WKH�SHULRG�DQG�UHPDLQ�LQVLQJOH�OHYHO�DFWXDO�FRVWLQJ�DV�SULFH�GLIIHUHQFHV�

2-4-7 Now, choose the accounting document with the highest document number.What posting date does this document have?

Posting date

How do you explain this second posting?

____________________________________________________________________________________________________________________________________________________________________________________

2-4-8 Materials that have the period status &ORVLQJ�(QWU\�3RVWHG are not includedin multilevel actual costing.

To check the period status of your materials, call up the appropriate report inthe information system of the material ledger. Select all materials that startwith ACT*. Which status do your labels have?

____________________________________________________________

2-4-9 Reversal of Closing Entries

Reversing the closing entries for your material ACT-LCD##

To check the period status of your materials and make sure that they areincluded in multilevel actual costing, call up the Listing of Materials byPeriod Status report with the same selection criteria again.

:KLFK�VWDWXV�GR�\RXU�ODEHOV�QRZ�KDYH"____________________________________________________________

© SAP AG AC530 6-38

3 Period-End Closing in the Material Ledger (Multilevel Actual Costing)

:KHQ�FDUU\LQJ�RXW�PXOWLOHYHO�DFWXDO�FRVWLQJ��\RX�FDQQRWVHOHFW�LQGLYLGXDO�PDWHULDOV��<RX�FDQ�RQO\�VHOHFW�E\�SODQW�)RU�WKLV�UHDVRQ��\RXU�WUDLQHU�ZLOO�FDUU\�RXW�PXOWLOHYHODFWXDO�FRVWLQJ�IRU�DOO�FRXUVH�SDUWLFLSDQWV�PDWHULDOV��<RXUWDVN�LV�WR�XQGHUVWDQG�WKH�SRVWLQJ�ORJLF�DQG�DQDO\]H�WKHUHVXOWV�

3-1 Multilevel Actual Costing: General Data for the Run

Go into the costing run AC530 for the previous posting period. Which plants areassigned to the run?

Plant 1

Plant 2

3-2 Multilevel Actual Costing: Process Steps

3-2-1 Selection: Look at the process steps for multilevel actual costing. Howmany materials were selected for the run? What are the criteria thatdetermine whether a material is selected?

Number of selected materials

All materials are selected that ___________________________________

_____________________________________________________________

___________________________________________________________

3-2-2 Parameters: Check the parameters for single-level price determination.During price determination, which prices can you check to see whether avariance of a certain amount should lead to warning or error messages?

Price 1

Price 2

© SAP AG AC530 6-39

3-3 Multilevel Actual Costing: Costing Results

3-3-1 Select the view &RVWLQJ�UXQ�RYHUYLHZ and the hierarchy setting &RVWLQJUXQ�OHYHO�F\FOH�QXPEHU. Which costing levels were determined? How manymaterials are assigned to the levels?

/HYHO 1XPEHU�RI��$VVLJQHG�0DWHULDOVLevel 0

Level 1

Level 2

Level 3

When are the materials assigned to level 0? ___________________________________________________________________________________________________________________________________________

When are the materials assigned to level 1? ___________________________________________________________________________________________________________________________________________

When are the materials assigned to the other levels? ____________________________________________________________________________________________________________________________________

3-3-2 Set the hierarchy to &RVWLQJ�5XQ�3ODQW�0DWHULDO�7\SH�9DOXDWLRQ&ODVV�2ULJLQ�*URXS and check whether the material types were successfullyincluded in the costing run.

/HYHO 0DWHULDO7\SH�1XPEHU

6WDWXV�6LQJOH�/HYHO�3ULFH

'HWHUPLQDWLRQ6WDWXV

0XOWLOHYHO�3ULFH'HWHUPLQDWLRQ

6WDWXV&ORVLQJ(QWULHV

Raw materials

Semi FinishedProducts

Plant 6000

Finishedproduct

Plant 6100 Finishedproduct

© SAP AG AC530 6-40

3-3-3 Now select the top hierarchy node (the number of the run) and display thematerial list for the run. Use the filter 2QO\�PDWHULDOV�ZLWK�JRRGVPRYHPHQWV. For a better overview, hide the results list in the left portion ofthe screen and enlarge the material list display. Which status do yourmaterials have?

0DWHULDO 6WDWXV�6LQJOH�/HYHO�3ULFH

'HWHUPLQDWLRQ6WDWXV�0XOWLOHYHO

3ULFH'HWHUPLQDWLRQ

6WDWXV�&ORVLQJ(QWULHV

ACT-LCD##

ACT-BCD##

ACT-DCD## (6000)

ACT-DCD## (6100)

3-3-4 Choose the display variant 0RYHPHQW�'DWD. Which material has the largestreceipt quantities? ____________________________

3-3-5 Choose the display variant 3ULFH�$QDO\VLV. According to which criterion arethe materials sorted here?Sorting criterion:____________________________________________________

How high are the price variances for your materials?

0DWHULDO 6WDQGDUG�3ULFH 3HULRGLF�8QLW�3ULFH 9DU�$EVR�OXWH

5HODWLYH9DU�

ACT-LCD## MXN MXN MXN %

ACT-BCD## MXN MXN MXN %

ACT-DCD## (6000) MXN MXN MXN %

ACT-DCD## (6100) MXN MXN MXN %

© SAP AG AC530 6-41

3-3-6 You want to analyze the origin of the price differences of your demo CD inplant 6100. Go to the material ledger display for your demo CD in plant6100 by double clicking. Select the display variant 6LQJOH�/HYHO�DQG0XOWLOHYHO�3ULFH�'LIIHUHQFHV. Are the price differences of the productprimarily single- or multilevel in nature?

&XPXODWHG�3ULFH�'LIIHUHQFHVSingle-level MXN

Multilevel MXN

Look at the material ledger document for the multilevel price differences.From which material do these differences originate?

Input material with multilevel price differences:

© SAP AG AC530 6-42

6ROXWLRQV8QLW��3HULRG�(QG�&ORVH�LQ�$FWXDO�&RVWLQJ

The following menu paths are used in the solutions:

$&7��$FFRXQWLQJ�→�&RQWUROOLQJ�→�3URGXFW�&RVW�&RQWUROOLQJ��$FWXDO�&RVWLQJ�0DWHULDO�/HGJHU,0*��7RROV�→�$FFHOHUDWHG6$3�→�&XVWRPL]LQJ�→�(GLW�3URMHFW


1 Preparation for Close in Cost Center Accounting

1-1 Cost Center Situation before Period-Close

Enter user parameters:

$FFRXQWLQJ�→�&RQWUROOLQJ�→�&RVW�&HQWHU�$FFRXQWLQJ�→�,QIRUPDWLRQ�V\VWHP�→8VHU�VHWWLQJVOn the %DVLF�GDWD��5HSRUW�2EMHFWV Tabs enter &RVW�FHQWHU�JURXS�&&�� andFRQWUROOLQJ�DUHD��On the tab 5HSRUW�7LPH�3HULRG set the�FXUUHQW�SHULRG�and FXUUHQW�ILVFDO�\HDU.

On the tab 5HSRUW�&XUUHQF\ set the currency to REMHFW�FXUUHQF\��Save.

1-1-1 Report to Analyze Actual/ Plan Variances:

$FFRXQWLQJ�→�&RQWUROOLQJ�→�&RVW�&HQWHU�$FFRXQWLQJ�→�,QIRUPDWLRQ6\VWHP�→�5HSRUWV�IRU�&RVW�&HQWHU�$FFRXQWLQJ�→�3ODQ��$FWXDO&RPSDULVRQV�→�&RVW�&HQWHUV��$FWXDO�3ODQ�9DULDQFHV


Period/Fiscal year Current month

Plan version 0

Cost Center (Value): CC530/##


No actual debits exist for your cost center because no actual costs have beenentered.

© SAP AG AC530 6-43

______________________________________________________

Activity output for your cost center

$FWLYLW\�W\SHV� 3ODQ�$FWXDO 4XDQWLW\Plan 10 HoursAT##L

Actual 9 Hours

Plan 10 HoursAT##R

Actual 9 Hours

1-1-2 The activity output is posted to the production order during confirmation.

1-2 Posting of Actual Costs to Cost Centers

$FFRXQWLQJ�→�)LQDQFLDO�$FFRXQWLQJ�→�*HQHUDO�/HGJHU�→�'RFXPHQW�HQWU\�→(QWHU��*�/�$FFRXQW�'RFXPHQW�Select tree on

Choose template Ac530 from the templates for the item and make the followingentries/changes:

�\RX�PD\�QHHG�WR�FKDQJH�WR�FRPSDQ\�FRGH��YLD��(QYLURQPHQW��EHIRUH�\RX�GRWKLV�

Document date Today’s date

At Item level Replace cost center CC530/19 with your costcenter CC530##.

Post the document.

1-3 Actual Price Determination

1-3-1 current planned prices

$FFRXQWLQJ�→�&RQWUROOLQJ�→�&RVW�&HQWHU�$FFRXQWLQJ�→�,QIRUPDWLRQ6\VWHP�→�5HSRUWV�IRU�&RVW�&HQWHU�$FFRXQWLQJ�→�3ULFHV�→��&RVW�&HQWHUV�$FWLYLW\�7\SH�3ULFHV



Version: 0

Period/Fiscal year Posting period


Price unit: 1

Display all selected prices

© SAP AG AC530 6-44

The following values are displayed:

$FWLYLW\�W\SHV� 7RWDO�3ULFH &XUUHQF\ 3ULFH�,QGLFDWRUAT##L 15 USD 1

AT##R 35 USD 1

Price indicator 1 means that the displayed price is an iterative plan price(planned costs/ planned activity).

The planned prices have a cost component split as they were determinediteratively (price indicator 1) and because the cost component structure isactive for the version. This cost component split will be transferred using atransfer structure to the auxiliary cost component split (primary costcomponent split), the cost estimate and to the material ledger.

1-3-2 Actual Price Determination

$FFRXQWLQJ�→�&RQWUROOLQJ�→�&RVW�&HQWHU�$FFRXQWLQJ�→�3HULRG�(QG�&ORVLQJ�→�6LQJOH�)XQFWLRQV�→�3ULFH�&DOFXODWLRQ

Cost Center Group 6HOHFW�WKH�FROXPQ�FRVW�FHQWHU�JURXS��HQWHU�RQO\\RXU�JURXS�&&��

Business processes: QR�EXVLQHVV�SURFHVVHVParameters &XUUHQW�3HULRGProcess Control: � 1R�EDFNJURXQG�SURFHVVLQJ

� 1R�WHVW�UXQ� 'HWDLO�OLVWV

Execute. 7KLV�SRVWV�WKH�SULFHV�

1-3-3

$FFRXQWLQJ�→�&RQWUROOLQJ�→�&RVW�&HQWHU�$FFRXQWLQJ�→�,QIRUPDWLRQ6\VWHP�→�5HSRUWV�IRU�&RVW�&HQWHU�$FFRXQWLQJ�→�3ULFHV�→�&RVW�&HQWHUV�$FWLYLW\�7\SH�3ULFHV

Call up the price report again, using the same parameters as before:

A further price with the indicator 5 is displayed for each of the activitytypes. Complete the table:

$FWLYLW\�W\SHV� 7RWDO�3ULFH &XUUHQF\ 3ULFH�,QGLFDWRUAT##L 19,63 USD �AT##R 47,04 USD �

Price indicator 5 means that the displayed price is an iterative actual price(actual costs/ actual activity). These prices also have a cost component split,which you can display (go to - cost component split)

© SAP AG AC530 6-45

2 Period-End Closing in the Material Ledger (Single-Level Material PriceDetermination)

2-1 Organizational Measures

$&7�0/��3HULRGLF�0DWHULDO�9DOXDWLRQ�→�2UJDQL]DWLRQDO�0HDVXUHV�→'LVSOD\�$OORZHG�7DVNVPlant: 6000, Fiscal year: current

2-2 Determine single-level material prices

2-2-1 Data before price determination

Material Ledger Display:


Click on the 3ULFHV�DQG�,QYHQWRU\�YDOXH� icon to receive the following data.You can use the arrows to switch between periods.

9DOXHV�%HIRUH�3ULFH'HWHUPLQDWLRQ



Period status: Quantities and valuesentered

Period opened

S price: 5 MXN 5 MXN

V price: 5 MXN 5 MXN

Price control: S S

Current inventory value: 250 MXN 250 MXN

Inventory value (statistical): 250 MXN 250 MXN

2-2-2 Open the category &RQVXPSWLRQ:

3ULFH�'LIIHUHQFHV 3ULFH&DWHJRU\�&XPXODWLYHLQYHQWRU\�

��0;1 ��0;1

&DWHJRU\�&RQVXPSWLRQ� ��0;1 ��0;13URFHVV�FDWHJRU\�3URGXFWLRQ� ��0;1 ��0;13URFHVV�FDWHJRU\�&RVW�FHQWHU� ��0;1 ��0;1&DWHJRU\�(QGLQJ�LQYHQWRU\� ��0;1 ��0;1

Keep this session open as it is and open a second session.

© SAP AG AC530 6-46

2-2-3 Single-level material price determination for your labels:

$&7�0/��3HULRGLF�0DWHULDO�9DOXDWLRQ→'HWHUPLQH�0DWHULDO�3ULFHV�6LQJOH�/HYHO�

Material ACT-LCD##

Plant 6000



Warning for changes larger than 1%

Error upon changes larger than No entry

Check against S price


Save log Yes

Execute.

Material price determination issues three warnings: The calculated pricevaries from the comparison price by more than the threshold value (1%) inall three currencies. Amount of variances (in company code currency):��

2-2-4 Changes through Price Determination

$&7�0/��0DWHULDO�/HGJHU�→�0DWHULDO�SULFH�DQDO\VLV0DWHULDO� $&7�/&'��3ODQW� ��3HULRG�<HDU� 3UHYLRXV�SHULRG�FXUUHQW�\HDU

Click on the $GGLWLRQDO�GDWD icon to receive the following data. You can usethe arrows to switch between periods.

9DOXHV�$IWHU�3ULFH'HWHUPLQDWLRQ

3UHYLRXV�3RVWLQJSHULRG

�FXUUHQW�PRQWK�&XUUHQW�3RVWLQJ

SHULRG�QH[W�PRQWK�

Period status: Price determinedsingle-level

Period opened

S price: 5.00 MXN 5.00 MXN

V price: 6.50 MXN 6.50 MXN

Price control: S S

Inventory value: 250 MXN 250 MXN

Inventory value (statistical): 325 MXN 250 MXN

© SAP AG AC530 6-47

The price calculated through material price determination is updated as theV price in the material master and the material ledger.

2-2-5 Distribution of Price Differences

$&7�0/��0DWHULDO�/HGJHU�→�0DWHULDO�SULFH�DQDO\VLV0DWHULDO� $&7�/&'��3ODQW� ��3HULRG�<HDU� 3UHYLRXV�SHULRG��FXUUHQW�PRQWK��FXUUHQW�\HDUOpen the category &RQVXPSWLRQ:

3ULFH�'LIIHUHQFHV 3ULFHCategory &XPXODWLYH�LQYHQWRU\: 1,500 MXN 6.50 MXN

Category &RQVXPSWLRQ: 1,425 MXN 6.50 MXN

The line 1RW�LQFOXGHG� 1,425 MXN 0.00 MXN

Process category 3URGXFWLRQ: 0.00 MXN 5.00 MXN

Process category &RVW�FHQWHU: 0.00 MXN 5.00 MXN

Category (QGLQJ�LQYHQWRU\: 75 MXN 6.50 MXN

What does the line 1RW�LQFOXGHG mean?

The price differences that cannot be settled to consumption are written in theline 1RW�LQFOXGHG. No revaluation of higher material levels takes place yet insingle-level material price determination. For this reason, all pricedifferences of consumption have not yet been assigned to the individualprocess categories, in other words, have not yet been distributed.

2-2-6 Documents for Price Determination

No accounting document is written for the price determination document,because no postings are carried out during material price determination. Allcalculations of material price determination are only statistical.

© SAP AG AC530 6-48

2-3 General Ledger Account Balance before Closing Entry

2-3-1 Account Determination for Price Difference Account

,0*��→�0DWHULDOV�0DQDJHPHQW�→�9DOXDWLRQ�DQG�$FFRXQW�$VVLJQPHQW→�$FFRXQW�'HWHUPLQDWLRQ�→�$FFRXQW�'HWHUPLQDWLRQ�ZLWKRXW�:L]DUG�→&RQILJXUH�$XWRPDWLF�3RVWLQJVExecute and close the dialog box by canceling. click on the button $FFRXQWDVVLJQPHQW� open the line 3ULFH�'LIIHUHQFH�35', Chart of accounts INT

$FFRXQW�'HWHUPLQDWLRQ�00��$FWLYLW\�35'Material Valuation class Account/ Debit Account/ Credit

ACT-LCD## 3000 �� ACT-BCD## 7900 �� ACT-DCD## 7920 ��

2-3-2 Account Balance for Raw Materials

$FFRXQWLQJ�→�)LQDQFLDO�$FFRXQWLQJ�→�*HQHUDO�/HGJHU�→�$FFRXQW��'LVSOD\�%DODQFHVEnter both accounts 231000 and 281000, using multiple selection, selectusing company code 6000 and the current fiscal year. The account balancedepends on the number of participants and can, therefore not be given as asolution.

2-3-3 Line Item Overview

Double click on the field EDODQFH in the column for the current period. Thenchoose layout 'RFXPHQW�7\SH. The following document types were postedto the account

Document type for Posting • GR (goods receipt)

• IR (invoice)

© SAP AG AC530 6-49

2-3-4 Account Determination MM - Activity PRY

,0*��→�0DWHULDOV�0DQDJHPHQW�→�9DOXDWLRQ�DQG�$FFRXQW�$VVLJQPHQW→�$FFRXQW�'HWHUPLQDWLRQ�→�$FFRXQW�'HWHUPLQDWLRQ�ZLWKRXW�:L]DUG�→&RQILJXUH�$XWRPDWLF�3RVWLQJVExecute and close the dialog box by canceling. click on the button $FFRXQWDVVLJQPHQW� open the line 3ULFH�'LIIHUHQFHV��0DWHULDO�/HGJHU�, Chart ofaccounts INT

$FFRXQW�'HWHUPLQDWLRQ�00��$FWLYLW\�35<9DOXDWLRQ�FODVV $FFRXQW

No differentiation 231001

2-3-5 Display the account balance:

$FFRXQWLQJ�→�)LQDQFLDO�$FFRXQWLQJ�→�*HQHUDO�/HGJHU�→�$FFRXQW��'LVSOD\�%DODQFHVEnter the account, select company code 6000 and the current fiscal year.

Account Account Balance Current Period

231001 - MXN

Activity PRY is only used during the closing entry for the material ledger.As no closing entries have been made, no postings have occurred for thecurrent month.

2-4 Making Closing Entries for Your Labels (with Revaluation)

2-4-1 Make the closing entries for your labels. Use the following data:

$&7�0/��3HULRGLF�0DWHULDO�9DOXDWLRQ→�3RVW�&ORVLQJ

Material ACT-LCD##

Plant 6000




Test run No

Save log Yes

Execute.

© SAP AG AC530 6-50

2-4-2 Through the closing entries, the material receives the status &ORVLQJ�HQWU\SHUIRUPHG.

2-4-3 Material master: In the material ledger display, click on the 0DWHULDO�0DVWHUicon. This takes you to the $FFRXQWLQJ�� view. Fill out the following table:



&KDQJH�7KURXJK&ORVLQJ�(QWU\�<HV�1R"

S price 5.00 MXN 5.00 MXN No

V price 6.50 MXN 6.50 MXN No

Price control V S Yes

Stock value: 325 MXN 250 MXN Yes

Value per unitprice

325 MXN 250 MXN No

The price control for the previous period was changed during the closingentries. In the previous posting period, the material now has price control 9.The material is valuated with the periodic unit price of this posting period.The standard price is not changed through the material ledger closing entriesin any of the periods.

2-4-4 Closing document:

If you specify that the material inventory should be revaluated, thefollowing postings take place:

1. The sum of the price and exchange rate differences for the endinginventory is posted to the balance sheet account to revaluate theinventory of the closed posting period 1 according to the calculatedperiodic unit price for posting period 1.

2. The differences for consumption initially remain on the correspondingdifference accounts. In multilevel material price determination, you canadjust the portion of consumption that was used for the production ofother materials.

To see these postings, click on the &ORVLQJ�GRFXPHQW icon in the materialledger display. Next, click on the $FFRXQWLQJ�'RFXPHQWV icon and openthe accounting document with the ORZHVW�GRFXPHQW�QXPEHU.

Posting date Last day of previous posting period

$FFRXQW $FWLYLW\ $PRXQW300000 Raw materials 1 BSX 75 MXN

231001 ML price differences PRY (-) 75 MXN

230000 Exchange rate difference KDM 0 MXN

© SAP AG AC530 6-51

The price differences for activity PRD(231000) are not posted by theclosing entry in the material ledger, instead the account for activity PRY(231001) is used.

2-4-5 Account Balance for Activity PRY

$FFRXQWLQJ�→�)LQDQFLDO�$FFRXQWLQJ�→�*HQHUDO�/HGJHU�→�$FFRXQW��'LVSOD\�%DODQFHVEnter the account 231001, select company code 6000 and the current fiscalyear.

Document type for Posting ML - Material Ledger

2-4-6 Distribution of Price Differences

$FFRXQWLQJ�→�)LQDQFLDO�$FFRXQWLQJ�→�*HQHUDO�/HGJHU�→�$FFRXQW��'LVSOD\�%DODQFHV

Account Balance 231000 (PRD) 1,500 MXN

+Account Balance 231001 (PRY) + (-) 75MXN

7RWDO� ��0;1

Complete the following sentence:

Of the periodic price difference amount 1.500 MXN posted 75 MXNcould be assigned to the period close inventory of the raw materials. Theremaining price difference amount of 1.425 MXN are consumed by thematerial quantity used during the period and remain in single level actualcosting as price differences.

2-4-7 The inventory postings in posting period 2 are automatically reversed so thatthe material valuation in posting period 2 is left unchanged.

Posting date First day of current period

How do you explain this second posting?

The second posting results in the beginning inventory being valuated atstandard price for accounting purposes again. If the standard price isidentical in both periods, the second document contains the same values asthe first document but with the opposite sign.

© SAP AG AC530 6-52

2-4-8 Information system: Period status of materials

$&7�0/��,QIRUPDWLRQ�6\VWHP��2YHUYLHZV��/LVWLQJ�RI�0DWHULDOV�E\3HULRG�6WDWXVSelection: All materials that start with ACT*.

Period status of the labels (ACT-LCD##): Closing entry performed.

2-4-9 Reversal of closing entries

$&7�0/��3HULRGLF�0DWHULDO�9DOXDWLRQ→�3RVW�&ORVLQJ

Material ACT-LCD##

Plant 6000




Test run No

Save log Yes

Reverse with:

&ORVLQJ�(QWU\�→�5HYHUVH

Call up the period status report again for your material ACT-LCD##. Yourmaterial now has the status &ORVLQJ�HQWU\�UHYHUVHG.

3 Period-End Closing in the Material Ledger (Multilevel Actual Costing)

3-1 Multilevel Actual Costing: General Data for the Run

Costing run:

$&7�0/��$FWXDO�&RVWLQJ→�(GLW�&RVWLQJ�5XQCosting run: AC530, previous posting period.

Under *HQHUDO�'DWD:

Plant 1 6000

Plant 2 6100

© SAP AG AC530 6-53

3-2 Multilevel Actual Costing: Process steps:

3-2-1 Selection: Line selection, column create/edit (Note: Update the status databy clicking on the button Execute directly).

Number of selected materials 88

The system selects all materials that have price determination controlVLQJOH�PXOWLOHYHO�(3).

3-2-2 Parameters: 6LQJOH�OHYHO�SULFH�GHWHUPLQDWLRQ line, icon in the first columnSDUDPHWHUVPrices against which you can check:

Price 1 Standard price in posting period

Price 2 Moving average price in previousposting period

3-3 Multilevel Actual Costing: Costing Results

3-3-1 Select the view &RVWLQJ�UXQ�RYHUYLHZ and the hierarchy setting &RVWLQJUXQ�OHYHO�F\FOH�QXPEHU.

/HYHO 1XPEHU�RI��$VVLJQHG�0DWHULDOVLevel 0

Level 1

Level 2

Level 3

Depends on the number of courseparticipants

First, all materials are selected (see process steps below) that have pricedetermination control 3. All of these materials are assigned to a level.

Level 0:All selected materials for which no goods movements took place during theposting period.

Level 1:All selected materials for which goods movements took place during theposting period that were not procured on a multilevel basis. Multilevelprocurement exists when other materials are entered into a material.

Remaining levels:All selected materials that were procured on a multilevel basis. For example,the demo CDs in plant 6000 are procured on a multilevel basis becauseinput materials are used in their production. The demo CDs in plant 6100

© SAP AG AC530 6-54

are assigned to a higher level because they were procured from plant 6000.For this reason, the demo CDs in plant 6000 represent a lower level.

3-3-2 Participation in costing

Hierarchy: &RVWLQJ�UXQ�SODQW�PDWHULDO�W\SH�YDOXDWLRQ�FODVV�RULJLQ�JURXSUse the 'LVSOD\�/HJHQG icon to display the meanings of the status icons.

/HYHO 0DWHULDO7\SH�1XPEHU

6WDWXV�6LQJOH�/HYHO�3ULFH

'HWHUPLQDWLRQ6WDWXV

0XOWLOHYHO�3ULFH'HWHUPLQDWLRQ

6WDWXV&ORVLQJ(QWU\

Finishedproduct

Successful Successful Successful

Semi FinishedProducts

Successful Not implemented Successful

Plant 6000

Raw materials Successful Not implemented Successful

Plant 6100 Finishedproduct

Successful Successful Successful

3-3-3 Material list: The material list shows information on the selected materials,while the hierarchy only displays the data on a summarized level.

Mark the top hierarchy node (the number of the run) and click on the iconfor the material list (on the left). Choose the following from the dropdownlist:

'LVSOD\�PDWHULDO�OLVW�ZLWK�ILOWHU�→�0DWHULDOV�ZLWK�JRRGV�PRYHPHQWVMaximizing of the material list display: The icons +LGH�KLHUDUFK\ and,QFUHDVH�VL]H.

Status of your materials:

0DWHULDO 6WDWXV�6LQJOH�/HYHO�3ULFH

'HWHUPLQDWLRQ6WDWXV�0XOWLOHYHO

3ULFH'HWHUPLQDWLRQ

6WDWXV�&ORVLQJ(QWU\

ACT-LCD## Successful Not implemented Successful

ACT-BCD## Successful Not implemented Successful

ACT-DCD## (6000) Successful Successful Successful

ACT-DCD## (6100) Successful Successful Successful

3-3-4 Layouts: Transaction data

Click on the OD\RXW icon in the material list and select 7UDQVDFWLRQ�GDWD(/MOVEMENTS). The material with the highest receipt quantity appears atthe top of the list.

© SAP AG AC530 6-55

3-3-5 Layouts: Price analysis

Choose the variant 3ULFH�$QDO\VLV. The materials are sorted according to thesize of the relative variances between the periodic unit price and thestandard price.

(You will receive the figures shown in the table if you have carried out theexercises exactly. If you have posted other quantities or values, the figuresmay be different.)

0DWHULDO 6WDQGDUG�3ULFH 3HULRGLF�8QLW3ULFH

$EVROXWH9DU�

5HODWLYH9DU�

ACT-DCD## (6100) 20.00 MXN 29.45 MXN 9.45 MXN 47,25 %

ACT-DCD## (6000) 21.60 MXN 29.45 MXN 7.85 MXN 36,34 %

ACT-LCD## 5.00 MXN 6.50 MXN 1.50 MXN 30,00 %

ACT-BCD## 10.00 MXN 12.50 MXN 2.50 MXN 25,00 %

3-3-6 Cause of the price differences

In the column 0DWHULDO in the material list, double-click on your demo CDin plant 6100. Choose layout 6LQJOH��DQG�PXOWLOHYHO�SULFH�GLIIHUHQFHVthrough the corresponding icon.

In the line &XPXODWLYH�LQYHQWRU\:

&XPXODWHG�3ULFH�'LIIHUHQFHVSingle-level 160 MXN

Multilevel 785 MXN

Open the category 5HFHLSWV and the process category 6WRFN�7UDQVIHU. Doubleclick on the document for multilevel material price determination (5HFHLSWVIURP�ORZHU�OHYHOV).Origin of multilevel price differences

Input material with multilevel price differences: ACT-DCD## / plant 6000

All price differences from plant 6000 that were attributed to the demo CD inplant 6100 are multilevel price differences. To analyze how the pricedifferences in plant 6000 arose: To do so, you must switch to the materialledger display in plant 6000. Use the green arrow to return to the costingrun. In the column 0DWHULDO in the material list, double-click on your demoCD in plant 6000. This returns you to the material ledger display again.

© SAP AG AC530 7-1

SAP AG 2001

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SAP AG 2001

&RXUVH�2YHUYLHZ





© SAP AG AC530 7-5

n In Accounting, goods movements (for example sales) are valuated using the standard price. InProfitability Analysis, billing documents are normally valuated with using thecost component splitfor the standard price (Target costs: Actual quantity* planned costs).

n Actual costing in the material ledger calculates actual costs for finished products (or othermaterials). Actual costs are determined periodically, and contain all follow-up costs and lower levelmaterial components.

n As the actual cost component split already contains the variances for all materials, it is no longernecessary to subsequently allocate production variances to the results each month. You can use aSHULRGLF�UHYDOXDWLRQ�ZLWK�DFWXDO�FRVW�FRPSRQHQW�VSOLW to analyse actual costs.

n As with the cost component split for planned costs, CO-PA can decide whether, a main or auxiliarycost component split will be used for the valuation. This allows the actual cost component split touse actual prices for the cost center (3ULPDU\�&RVW�&RPSRQHQW�6SOLW).

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n Access to the periodic unit price and the actual cost estimate in the material ledger is defined bymaintaining the FRVWLQJ�NH\V� Valuation of your sales quantities using the periodic unit price/actualcost estimate, usually takes place in CO-PA within a SHULRGLF�UHYDOXDWLRQ�DW�SHULRG�FORVH�

n This assignment determines for which point of valuation, which activity type and for which planversion the specific product costing (decided through the costing key) for a PDWHULDO�W\SH will beread.

n The value fields for an operating concern can be assigned to the individual components of therelevant cost component structure for actual costing using the DVVLJQ�YDOXH�ILHOGV function. It isimportant to note that the value fields must be assigned separately for each point of valuation inprofitability analysis.

n It is possible to differentiate between variable and fixed cost portions when transferring the costcomponents to profitability analysis.

n More than one cost component can be included in a single value field for each FRVW�HVWLPDWH�(N:1Relationship). The values from the cost components are then cumulated and transferred toprofitability analysis.

© SAP AG AC530 7-7

SAP AG 2001

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n Periodic valuation enables you to select actual data that has already been posted, and revaluate itusing a self defined valuation strategy for the point of valuation ��3HULRGLF�5HYDOXDWLRQ��$FW��This can be applied for activity types $ (Customer order receipt), ) (Billing data as well as for alluser defined activity types.

n For example, periodic revaluation allows you to revaluate line items, that were posted in profitabilityanalysis at the start of the period using the standard cost of goods manufactured, using actual costs orthe actual cost of goods manufactured. The difference between the original value of the line itemsand the newly determined value is updated as 'HOWD in a new line item. If periodic valuation iscarried out more than once for a line item, a new delta line item will only be created if a differenceoccurs. The updated values from the periodic valuation can be seen in the Information System.

n Alternatively, if you use the valuation with material cost estimate, you also have option to explicitlydisplay the SHULRGLF�YDOXHV�DORQJ�VLGH�WKH�RULJLQDO�YDOXHV. In order to do this you must create yourown value fields, in which the values of the periodic valuation can be stored. In theory it is alsopossible to recalculate values that were determined outside of the YDOXDWLRQ�LQ�&2�3$� On the otherhand this means that, quantity and value fields used, according to the value field assignment for theSD interface, to transfer sales orders and billing documents remain unchanged.

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SAP AG 2001

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n The goal of cost of sales accounting is to display the costs for the quantity sold, divided up intouseful sections.

n The SODQQHG�FRVWV�RI�JRRGV�PDQXIDFWXUHG for a material is determined in SURGXFW�FRVW�SODQQLQJ�You can access the cost of goods sold from Product Cost Planning in Profitability Analysis withinthe valuation.

n In Customizing, you can determine which cost estimates from product cost planning are used for thevaluation of actual or plan data in profitability analysis. To do this you have to define a FRVWLQJ�NH\.The costing key characterizes a specific set of access parameters, which are used to control access tothe costing data from product cost planning during the valuation.

© SAP AG AC530 7-9

SAP AG 2001

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&RVW�FHQWHU �� 5� �M��M�� 2UGHU

��$FWLYLW\�W\SH�TXDQWLW\�XSGDWHTsG�>�6 9�6 >76 35FL��'�� _ �aD�3 G�?@D�Y@6M8�V �� Bq6 >X�aQ�< ;�8A?EDL;0G�>�=0;�<�Q�DX6 G�34XDZ?LP�?EDZY�3�D

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n With Release 4.6, it is possible to update DFWLYLW\�FRQVXPSWLRQV�RI�FRVW�FHQWHUV�DV�ZHOO�DV�SURFHVVFRQVXPSWLRQV�RI�EXVLQHVV�SURFHVVHV�(that are necessary for the production of a material� in theTXDQWLW\�VWUXFWXUH�RI�$FWXDO�&RVWLQJ�0DWHULDO�/HGJHU. You have the following possibilities:

n You can have the system update the DFWLYLW\�TXDQWLWLHV without including them in SULFHGHWHUPLQDWLRQ. You can use this setting if you want to receive information about the complete actualquantity structure. Through UHYDOXDWLRQ�RI�WKH�DFWXDO�DFWLYLW\�SULFH, you can later debit therespective cost object with the variances between the planned price of the cost center/activity type orthe process and the actual price calculated at the end of the period.

n If you choose the setting UHOHYDQW�WR�SULFH�GHWHUPLQDWLRQ, the variances between the planned priceof the cost center/activity type or business process and the actual price calculated at period end arerecalculated. The cost center or process is credited and the material (for which consumption tookplace) is correspondingly debited. If you choose this setting, you can no longer revaluate actualprices in period-end closing of Cost Object Controlling, because the variances of the costcenters/processes are debited directly to the material. If you have made this setting, all allocations tomanufacturing orders, that are settled to the material, are posted with a price that remains constantthroughout the period. A price change that occurs during the period is not accounted for inallocations to orders settled to the material.

n <RX�FDQ�GHDFWLYDWH�DFWXDO�FRVWLQJ�DW�DQ\WLPH in order to, for example, avoid larger activityquantities during the update of actual quantity structures. In this case, you must do without thefunctions of actual costing for the respective period. The indicator for the updating of activity typesmust not be changed or deleted within a period. This would lead to false material debits during pricedetermination.

© SAP AG AC530 7-10

SAP AG 2001

0DLQWDLQ�IXWXUH�SULFH

0DWHULDO�OLVWMaterial Plant Level S price Per.unit price % var.TIn�C � b�nm2"_�_ ��_�_�_ i ��_ h _0_ �� h _0_ � _ h �0�TIn�C � g0nv21_0_ ��_�_�_ i `�� h _0_ `�� h �0_ � h _�_TIn�C � 2�nm2"_�_ ��_�_�_ ` i0i)�� h �0_ ip��`� h �0_ `�i h ��_TIn�C � 2�nm2"_�_ ��i�_�_ � i,`��_ h _0_ i0i)�� h �0_ � � h � _hJh�h

&RVWLQJ�UXQ

0DQXDO�PDLQWHQDQFH��6HOHFWLRQ�DFFRUGLQJ�WR�� ]�< ;�8�>� H¡;�>�3�DX6 ;�<p>�N�Q03� H¡;�>�3�DX6 ;�<�8�= PSl03�D^FhJh�h

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n Through the function 0DUNLQJ��the new IXWXUH�YDOXDWLRQ�SULFHV are updated in all currencies orvaluations in the material ledger data.

n To mark the calculated PRYLQJ�SULFHV��9� as the valid valuation prices for future periods, you caneither mark an entire FRVWLQJ�UXQ or individual materials.

n Through LQGLYLGXDO�PDLQWHQDQFH��you select the materials whose future valuation prices you wantto maintain (for example, all raw materials). If you want to maintain or control the future valuationprices manually, set the indicator 0DQXDO�LQGLYLGXDO�PDLQWHQDQFH. Otherwise, the future valuationprices calculated by the system are used. In addition, enter the date for which the future valuationprice should be valid. Under 5XOHV��you can specify�the criteria for determination�of the futurevaluation price for each currency or valuation:

é The currency and/or valuation from which the translation should take place

é The existing price from which the translation should take place

é The date and exchange rate type with which translation should take place (only with differentcurrencies)

é The factor by which the result should be multiplied (for example, with a factor of 0.5 the price willbe reduced by half)

n If you have set the indicator 0DQXDO�LQGLYLGXDO�PDLQWHQDQFH, check the new future prices and therespective date and change anything if necessary. After choosing 6DYH, you receive information onthe price change.

© SAP AG AC530 7-11

SAP AG 2001

5HOHDVLQJ�3ULFHV)XWXUHYDOXDWLRQ�SULFH

q�EDFNJURXG�SURFHVVLQJq�7ROHUDQFHV�FDQ�EH�VHW

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0DQXDO�5HOHDVH��6HOHFWLRQ�DFFRUGLQJ�WR�� ]�< ;�80>� Hm;0>�3�DX6 ;�<p>�N�Q03� PO;5>�3�DX6 ;�<�8�=�PRl�3�D�FhJh�h

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n During the release, the system updates the valid future prices in the respective currencies orvaluations as the FXUUHQW�VWDQGDUG�SULFHV� If necessary, the relevant stock quantity is revaluated.The prerequisite is that planned prices exist in the system that are valid for the time period. If suchvalid planned prices are not available, the former valuation price is still used. The followingadditional prerequisites exist for materials with material price determination 3. The sWDWXV�of thematerial ledger data for the current period must be 3HULRG�RSHQHG�RU�3ULFH�FKDQJH�HIIHFWHG�� Thismeans that no goods movement, invoice or order settlement have been posted after the period-endclosing program. In addition, the closing entries for material price determination have not yet beenmade.

n In addition to this, in Customizing, you can specify for each valuation area that a planned price isreleased as the valuation price with the first goods movement in a new period if the validity date ofthe planned price is attained. This G\QDPLF�SULFH�UHOHDVH�is useful if it is, from an organizationalpoint of view, difficult for you to release the planned prices between the period closing program andthe first goods movement. In this case, use the dynamic price release so that the materials that weremoved in this period of time are valuated with the new price. Nevertheless, you must release theplanned prices before the end of the period for materials not moved in this period of time. Adynamic price release takes place with order settlements, the entry of an invoice and every goodsmovement of a material. You should, therefore implement ERWK�the�G\QDPLF�SULFH�UHOHDVH�and theFRQYHQWLRQDO�SULFH�UHOHDVH methods.

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SAP AG 2001

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n The first step is to DFWLYDWH�the material ledger. If you activate the material ledger for a given plant,you should also activate it for all other plants in the company code. This assures properreconciliation of accounts between financial accounting and materials management.

n You use PDWHULDO�SULFH�GHWHUPLQDWLRQ�to control whether material prices are determined on atransaction basis or a single-level/multilevel basis. You can define a default value or amandatory value with which the materials to be created are valuated. Make sure that allmaterials have transaction-based price determination after production startup. You canchange the material price determination and the price control of the relevant material ormaterials in the material master and in the material ledger data.

n The next step is to FUHDWH�PDWHULDO�OHGJHU�W\SHV�and DVVLJQ�D�PD[LPXP�RI�WKUHH�FXUUHQF\�W\SHV�WRHDFK�RI�WKHVH�PDWHULDO�OHGJHU�W\SHV. The standard system contains material ledger type 0000, whichuses the currency types from Financial Accounting.

n Check whether the 0/�QXPEHU�UDQJHV�meet your requirements. Check whether the document typeML supplied in the standard system for material ledger documents is maintained. Check whether thenumber ranges of the accounting documents are maintained. In the standard system, the numberrange starting with 47 is intended for accounting documents for material ledger documents. A groupfor material ledger documents exists for each relevant transaction type in the standard system. Eachgroup is assigned a number range of 100,000,000 numbers. It is generally not necessary to add newgroups.

© SAP AG AC530 7-13

SAP AG 2001

,Q�WKH�0DWHULDO�/HGJHU�PHQX��8WLOLWLHV�&UHDWHV�0DWHULDO�/HGJHU�PDVWHU�UHFRUGV&DOFXODWHV�0DWHULDO�/HGJHU�VWRFN�YDOXHV�IURP),�VWRFN�YDOXHV��QG�DQG��UG�FXUUHQF\�

6HWV�0/�LQGLFDWRUV�LQ�DOO�PDWHULDO�PDVWHU�UHFRUGV6HWV�WKH�PDWHULDO�SULFH�GHWHUPLQDWLRQ�LQGLFDWRU�LQ�PDWHULDOPDVWHU�UHFRUGV�IRU��QG�FXUUHQF\��FDQ�EH�FKDQJHG�LQ��UG�)L[HV�WKH�FXUUHQFLHV�XVHG6HWV�WKH�SURGXFWLYH�LQGLFDWRU

3URGXFWLRQ�6WDUWXS

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n Before production startup, you should have completed and checked all preparation work. From anorganizational point of view, make sure that no material postings are necessary during conversion inthe relevant plants during conversion. Between activation and production startup, the relevant plantsare locked. 3OHDVH�UHDG�QRWH��DERXW�UHVHWWLQJ�GDWD�IRU�SURGXFWLRQ�VWDUWXS�RI�WKH�PDWHULDOOHGJHU�

n The SURGXFWLRQ�VWDUWXS�function prepares data for the material ledger.

n After production startup of the material ledger, you FDQQRW�change the currencies, currency typesand material ledger types. Ensure that the material type attributes are correct in Customizing for/RJLVWLFV��*HQHUDO� Conversion is only possible for materials that have a material type that allowsthe update of values. In Customizing, ensure that all valuation areas in which you want to use thematerial ledger are flagged as active for the material ledger. Additional valuation areas can be setsubsequently as active and productive. From an organizational point of view, ensure that theaccounting view for the relevant material has been created in the material master record.

n If you worked with the material ledger in your production system prior to Release 4.0A, read note0081463 in the OSS system.

© SAP AG AC530 7-14

SAP AG 2001

0DWHULDO�8SGDWH�6WUXFWXUH

PriceExchRt diff.Price diff.Prelim. valuationQntty

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nu?@8�FL= PRQ0>\6 ?@8 ¿ < ;�l�?@D1DPLQJ�UXOHV

n The PDWHULDO�XSGDWH�VWUXFWXUH�determines which transactions are entered in which category of thematerial ledger display. 6$3�UHFRPPHQGV�WKH�XVH�RI�WKH�VWDQGDUG�XSGDWH�VWUXFWXUH.

n Optionally, you can define \RXU�RZQ�PDWHULDO�XSGDWH�VWUXFWXUH. The data for the goods movementsis collected in different FDWHJRULHV of the material ledger according to the material update structure.

n Through your own naming rules, you can assign your FRQWUROOLQJ�OHYHOV to a process category inorder to make further distinctions between specific transactions in the material ledger data thanprovided for in the standard system.

n If the SURFHVV�FDWHJRU\ represents a UHFHLSW��choose the category 5HFHLSWV. The category 5HFHLSWVhas an influence on the price� However, ZLWK�SURFHVV�FDWHJRU\�%� (procurement), you can alsochoose the category 2WKHU�UHFHLSWV�FRQVXPSWLRQV in order to GLVWLQJXLVK between such UHFHLSWV inthe material update structure.

n If the SURFHVV�FDWHJRU\�represents�D�FRQVXPSWLRQ, you can decide whether the consumption shouldhave an influence on the price. The category 2WKHU�UHFHLSWV�FRQVXPSWLRQV has an influence on theprice; the category &RQVXPSWLRQ doesn‘t. If you want to IXUWKHU�GLVWLQJXLVK between processcategories that represent a consumption, enter a PRYHPHQW�W\SH�JURXS for the material ledger. Thisonly applies to consumptions that are single-level.

n $�PDWHULDO�XSGDWH�VWUXFWXUH�PXVW�FRQWDLQ�DW�OHDVW�WKH�SURFHVV�FDWHJRULHV�%��DQG�9��

© SAP AG AC530 7-15

SAP AG 2001

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PricePrice diff.Preliminary ValuationQuantity

Â$Ã�ÄZÃ\Å ÆZÇ È�É7Ê7Ë Ì0Å Ê�ÄZÍ^Ç ÃZÎXÉ7Ï Å Ã�ÈÐ Â$Ã�Ä�Ã�Å Æ�Ç ÈÐ\Ñ Ç Ò\Ã�Ï$ÂÔÓ ÕÕ�ÉXÊ�ÈXÖ\× ÆZÇ Å ÉÔÊ�ÉÔÊXË Ì0Å ÊÄZÍ^Ç Ã�ÎXÉÔÏ Å Ã�ÈÐ Õ�É7Ê\È�Ö7×�ÆZÇ Å ÉXÊÐ\Ñ Ç Ò\Ã�Ï$ÂÔÓ Õ

Ñ Ê\Ë ÌÔØÙ$Ú�ÛÁÏ ÉXÄ\Ö\Ï ÃZ×�ÃZÊ�ÇÜ$Ú�Õ�ÉXÊ\È\Ö7×0Æ�Ç Å É7ÊÜÁÝEÝ'È�È\Ã�Ç ÈÜ�ÞLÕ�É\È�ÇÔÄZÃ�Ê�Ç ÃZÏÜ�ÞÁÝ"Õ�Ö\È�Ç ÉÔ×0Ã�ÏÔÉ7Ï ßXÃ�ÏÜ�àÁÝ�á:Õ�É7Ê�È\ÖX×�ÆZÇ Å ÉÔÊ�â Æ7Ë ÍZÊ�ÇÁÊ\É\ÇÔÍZÄ^Ç Å ãXÃZäÜ�ÛLÛÔÏ É^å Ã�Ä�ÇÜ�æ�Ù�çoç,Í^Ç Ã\Ï Å Í\Ë�è7Ï Í\Ê�È�é ÃZÏ$Û7É\È�Ç Å ÊXÎÅ ê Ã\ê Ø,È\Å ÊXÎ7Ë Ã�Ë Ã^ãXÃZË�Ä�ÉXÊ�ÈXÖ\× ÆZÇ Å ÉÔÊ�Ó Ù�Ú

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�

n You can assign your own Controlling levels to a process category using your own QDPH�IRUPDWLRQUXOHV��This allows you to differentiate between specific activities in the material ledger data, furtherthan you could in the standard system.

n First you have to create your own controlling level. Then you create your self-defined name. Youmay have also created your own movement type groups to allow you to differentiate your name.

n Choose new entry and enter the process category. Enter B+ for process categories for procurement(receipts). For consumption process categories enter a process category that begins with V.

n Enter the controlling level and your own movement type group, as required.

n Save.

n To view the list of assignments, go to Customizing and choose "Assign Self-defined Names forReceipts/Consumption". From here you can display the assignment of name formation rules toprocess categories.

n 5HFRPPHQGDWLRQ� Use the VWDQGDUG�QDPLQJ�VWUXFWXUH� The definition of alternative structuresenables you to manipulate the calculation of the periodic unit price, as you can differentiate betweenthe way you include single-level consumption (for example cost center withdrawals).

© SAP AG AC530 7-16

SAP AG 2001


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• Analyze the results of multilevel actual costing

• Customize CO-PA so that you are able to use the results of actualcosting effectively.

• Mark the calculated actual prices as future valuation prices

For this reason, you have been asked to analyze the results of multilevelactual costing in detail.

In addition, you will mark the calculated actual prices for the inputmaterials as valuation prices for the subsequent period.

As the cost component split is only known after themultilevel price determination, these values have to besubsequently entered into CO-PA. This occurs duringperiodic revaluation, which will be executed for you by thecourse leader.

1 Multilevel Actual Costing: Integrated Analysis using Profitability Analysis (CO-PA)

1-1 Contribution Margin Accounting in CO-PA

1-1-1 First call up the CO-PA report IDES 530 using the following parameters:

From/To Period Previous posting period


© SAP AG AC530 7-18

1-1-2 The report shows you the contribution margin accounting for your demo CDwith target and actual values. Fill out the following table.

7DUJHW $FWXDO &XUUHQF\Sales (Quantity):

Sales (Value):

Actual Cost of Sales(variable):

Actual Cost of Sales(fixed):

Actual Cost of Sales(Total):

1-1-3 Which contribution margin lines are of greatest significance for the largerise in costs?

1. Contribution margin line__________________________

2. Contribution margin line__________________________

2 Origin of the Target Values in Contribution Margin Accounting

2-1 How were the target values for contribution margin accounting determined?________________________________________________________________________________________________________________________

2-2 From the CO-PA report, call up the standard cost estimate for your demo CD. Gotothe FRVWV tab and set the base quantity for the displayed costs to the total cost ofsales quantity (see previous task). Now display the cost component and fill in thefollowing table:

Base quantity: As above (total cost of sales quantity)

Total variable costs:

Total fixed costs :

Total:

Compare the values in the standard cost estimate with those from CO-PA.

Go back to the CO-PA report.

© SAP AG AC530 7-19

3 Origin of the Actual Values in Contribution Margin Accounting

3-1 From the CO-PA report, call up the report "Cost Component for Price".

Enter the following settings:

Period/Year: Previous posting period


Type of Price: Periodic Unit Price

Base quantity: User entry: Sales quantity (see above)

Fill out the following table.

Base quantity: As above (total cost of sales quantity)

Total variable costs:

Total fixed costs :

Total:

Compare the values in the standard cost estimate with those from CO-PA.

3-2 Customizing CO-PA for the Transfer of the Actual Cost Component Split

Go to Customizing for Profitability Analysis (CO-PA).

3-2-1 In the section "Define access to actual costing/material ledger": Whichcosting key does CO-PA access to copy the actual data from the materialledger?____________________________________________________________

3-2-2 In the section "Costing Key - Material Types": Which costing key is usedfor the periodic revaluation IST?___________________________________________________

3-2-3 In the section "Define Value Fields": Which value fields form the costelement "material component" that is controlled by the cost componentstructure we are using?

2SHUDWLQJ�&RQFHUQ�,'($��&RVW�&RPSRQHQW�6WUXFWXUH�0/Point of Valuation: Value field for material component

Actual Data Transfer - Transaction-based:

Periodic Revaluation - Actual:

© SAP AG AC530 7-20

3-2-4 CO-PA Report AC530 is defined using Form AC530. Check and see howthe line "material component" is defined in the form:

Value field for line "MaterialComponent":

Value field for cell "MaterialComponent" (in column Actual Data):

4 Detailed Analysis of Actual Values in Contribution Margin Accounting

4-1 Material Prices

Contribution Margin Accounting shows you that the material price variances supplythe largest amount to your negative result. In the following tasks, you will analyzethe cause for these variances.

4-1-1 You are in the contribution margin report for your material (Demo CD inPlant 6000). Call up the material ledger display. Using the data, determinewhy the demo CD has such large price differences.

Amount of price differences from receipts:

Price differences from purchase orders: MXN

Price differences from production: MXN

Which vendor can already be seen to be the cause for the high pricevariances?____________________________________________________________

4-1-2 Which of the two categories has single and multilevel price differences? Usethe display variant 6LQJOH��DQG�PXOWLOHYHO�GLIIHUHQFHV.____________________________________________________________

Where do the single level price differences for this category come from?____________________________________________________________

Where do the multilevel price differences for this category come from?____________________________________________________________

© SAP AG AC530 7-21

4-1-3 What is the portion of single- and multilevel price differences fromproduction?

Single-level price differences / production MXN

Multilevel price differences / production MXN

Using the multilevel material ledger document, check which of the inputmaterials is of the greatest significance for multilevel actual costing.

Multilevel price differences due to label: MXN

Multilevel price differences due to blank CD: MXN

4-1-4 In order to identify the source of the high price variances, call up thematerial ledger display for the material component with the highest pricevariances. Which vendor sold you the material at a high price?

9HQGRU 3ULFH1096 / Fabricas Mixtli: MXN

1097 / Puebla Digital: MXN

1098 / Productos Argentinos: MXN

1099 / Studio Chapultepec: MXN

You have identified both vendors, that are directly and indirectlyresponsible for the high price of your finished product, and can now takeappropriate action.

4-2 Actual Values from Cost Center Accounting

Contribution Margin Accounting shows you that the variances from wages andsalaries supplies the second largest amount to your negative result.

4-2-1 You are in the CO-PA report for you Demo CD material. To analyze theactual cost allocation, goto the material price analysis and call up themultilevel material ledger document for you Demo CD. Here, you see theactivity consumption for the finished product as well as the revaluationamount for the price variances.

$FWLYLW\�W\SHV� $FWLYLW\�&RQVXPSWLRQ 6LQJOH�OHYHO�3ULFH'LIIHUHQFHV

Labeling/ AT##L Hours MXN

Recording/ AT##R Hours MXN

© SAP AG AC530 7-22

4-2-2 Call up the closing document for the material ledger, and from here go tothe accounting document for the previous period (lowest documentnumber). Choose display variant AC530: Activity/ Cost Center

What is the amount of the total credit to your cost center?______________________________________________________MXN

Which account are the posting made to?____________________________________________________________

Which activity is posted?____________________________________________________________

4-2-3 Call up the report to analyze the plan/actual variances for your cost center.Make the following entries:



Plan version 0



Analyze the actual cost variances: Which cost element has particularly largevariances between plan and actual?____________________________________________________________

4-2-4 Under which cost element has the material ledger balanced the cost center inactual?

_________________________________________________________________

© SAP AG AC530 7-23

5 Maintain Prices

5-1 Scope of the exercise

In this exercise, you will maintain the future price for both of your input materials.These prices can no longer be released in the current period. Why?____________________________________________________________________________________________________________________________________

5-2 Maintenance of the Future Valuation Price of Both of Your Input Materials

Call up price maintenance from the material ledger menu. Make the followingentries:

Materials ACT-LCD## and ACT-BCD##

Plant 6000

Manual individual maintenance X (yes)

Date of the future price First day of the month after next

Click on the 0DLQWDLQ�5XOHV�icon. Make the following entries:

In Currency/Valuation: Company Currency

From Price Periodic Unit Price

Conversion date Today’s date

Exchange Rate Type M

Add. Factor 1,00000

What does the setting "Use: Periodic unit price" mean?____________________________________________________________________________________________________________________________________________________________________________________

5-3 Save your entry and check the result.

Go into the material ledger display for one of the two materials look at theadditional data. Has the future valuation price been maintained? Also check thematerial master after this entry ($FFRXQWLQJ��).

© SAP AG AC530 7-24

6ROXWLRQV8QLW��([WHQGHG�&XVWRPL]LQJ�DQG�&2�3$�,QWHJUDWLRQ7RSLF�5HVXOWV�$QDO\VLV

The following menu paths are used in the solutions:

$&7��$FFRXQWLQJ�→�&RQWUROOLQJ�→�3URGXFW�&RVW�&RQWUROOLQJ��$FWXDO�&RVWLQJ�0DWHULDO�/HGJHU,0*��7RROV�→�$FFHOHUDWHG6$3�→�&XVWRPL]LQJ�→�(GLW�3URMHFW


1 Multilevel Actual Costing: Integrated Analysis using Profitability Analysis (CO-PA)

1-1 Contribution Margin Accounting in CO-PA

1-1-1 CO-PA Report IDES AC530

&RQWUROOLQJ�→�3URILWDELOLW\�$QDO\VLV�→�,QIRUPDWLRQ�6\VWHP�→�([HFXWH5HSRUW��2SHUDWLQJ�&RQFHUQ�,'($��&RVWLQJ�EDVHG�3URILWDELOLW\�$QDO\VLV�Choose Report AC530

From/To Period Current Period


1-1-2 The report shows you the contribution margin accounting for your demo CDwith target and actual values. Fill out the following table.

7DUJHW $FWXDOSales (Quantity): 600 pc

Sales (Value): 18,000 MXN

Actual Cost of Sales(variable):

11,160.00 MXN 15,226.86 MXN

Actual Cost of Sales (fixed): 1,800.00 MXN 2,443.14 MXN

Actual Cost of Sales (Total): 12,960 MXN 17670.00 MXN

© SAP AG AC530 7-25

1-1-3 Which contribution margin lines are of greatest significance for the largerise in costs?

The contribution margin lines "Material" and "Wages and Salaries", as wellas manufacturing costs are the main causes for the high variances.

2 Origin of the Target Values in Contribution Margin Accounting

2-1 The target values are determined through the valuation of the sales quantity at planprice.

2-2 Determining the Target values

From the &2�3$�UHSRUW, call up the VWDQGDUG�FRVW�HVWLPDWH for your demo CD,and complete the following data:

Material: ACT-DCD##

Plant: 6000


Costing version: 1

Valid from: Today

In the upper right section of the interface, select the tab �&RVWV� and enter thequantity used (600 pieces) in the field �8VHU�HQWU\�

Base quantity: 600 pc

Total variable costs: 11,160.00 MXN

Total fixed costs : 1,800.00 MXN

Total: 12,960 MXN

The values equal the target values in CO-PA.

Go back to the CO-PA report.

© SAP AG AC530 7-26

3 Origin of the Actual Values in Contribution Margin Accounting

3-1 From the CO-PA report, call up the report "&RVW�&RPSRQHQW�IRU�3ULFH".

Enter the following settings:

Period/Year: Previous posting period


Type of Price: Periodic Unit Price

Base quantity: User entry: Sales quantity (see above)

Fill out the following table.

Base quantity: 600 pc

Total variable costs: 15,226.86 MXN

Total fixed costs : 2,443.14 MXN

Total: 17,670.00 MXN

The values equal the target values in CO-PA.

3-2 Customizing CO-PA for the Transfer of the Actual Cost Component Split

The Customizing entries for the following questions are found under the followingmenu nodes:

,0*��&RQWUROOLQJ�→�3URILWDELOLW\�$QDO\VLV�→�0DVWHU�'DWD�→�9DOXDWLRQ

3-2-1 Define access to actual costing/material ledger:

,0*��→�6HW�8S�9DOXDWLRQ�XVLQJ��0DWHULDO�&RVW�(VWLPDWH�→�'HILQH$FFHVV�WR�$FWXDO�&RVWLQJ��0DWHULDO�/HGJHUCO-PA access the costing key ACT for actual costing, whereby the datafrom the legal valuation is transferred.

3-2-2 Costing Key → Assign Material Types

,0*��→�6HW�8S�9DOXDWLRQ�XVLQJ�0DWHULDO�&RVW�(VWLPDWH�→�$VVLJQ&RVWLQJ�.H\V�WR�0DWHULDO�7\SHVPoint of Valuation 02: Costing key ACT is used for all activities andmaterials.

© SAP AG AC530 7-27

3-2-3 Assign Value Fields

,0*��→�6HW�8S�9DOXDWLRQ�ZLWK�0DWHULDO�&RVW�(VWLPDWH�→�$VVLJQ�9DOXH)LHOGV

2SHUDWLQJ�&RQFHUQ�,'($��&RVW�&RPSRQHQW�6WUXFWXUH�0/Point of Valuation: Value field for material component

Actual Data Transfer

Transaction-based BZ 01

99��7RWDO�IURP�IL[HG�DQG�YDULDEOH�DPRXQWV�

Periodic Revaluation - Actual:

BZ 02

99��7RWDO�IURP�IL[HG�DQG�YDULDEOH�DPRXQWV�

3-2-4 Form AC530 for CO-PA Report

,0*��&RQWUROOLQJ�→�3URILWDELOLW\�$QDO\VLV�→�,QIRUPDWLRQ�6\VWHP�→5HSRUW�&RPSRQHQWV�→�'HILQH�)RUPV�→�'HILQH�)RUPV�IRU�3URILWDELOLW\5HSRUWVChoose Display Form, and the select Form IDES 530

Double Click on the field "material component", a dialog box appears thatshows the value field displayed in the line.

Value field for line "Goods usage": Value field VV150Goods usage

In the same line, double click on the actual value field. In the first dialogbox you see that this value field is different to the one defined for the line.Confirm. You now see which value field is read for this report field:

Value field for cell "MaterialComponent" (in column Actual Data):

Value field VV151Material Component ACT

4 Detailed Analysis of Actual Values in Contribution Margin Accounting

4-1 Material Prices

Contribution Margin Accounting shows you that the material price variances supplythe largest amount to your negative result. In the following tasks, you will analyzethe cause for these variances.

© SAP AG AC530 7-28

4-1-1 You are in the contribution margin report for your material (Demo CD inPlant 6000). Call up the material ledger display. Using the data, determinewhy the demo CD has such large price differences.

Amount of price differences from receipts:

Price differences from purchase orders: 1,680 MXN

Price differences from Production 6,170 MXN

Which vendor can already be seen to be the cause for the high pricevariances?

Vendor 1099 (Studios Chapultepec) delivered at a price of 30 MXN andcaused a price variance of 1680 MXN.

4-1-2 Which of the two categories has single and multilevel price differences? Usethe display variant 6LQJOH��DQG�PXOWLOHYHO�GLIIHUHQFHV.Category "Production" has single and multilevel price differences.

Where do the single level price differences for this category come from?

The single-level price differences for production come from ordersettlement.

Where do the multilevel price differences for this category come from?

The multilevel price differences come from the material component pricevariances during the manufacturing process.

4-1-3 What is the portion of single- and multilevel price differences fromproduction?

Single-level price differences / production 1,320 MXN

Multilevel price differences / production 4,850 MXN

Using the multilevel material ledger document (receipts from lower levels),check which of the input materials is of the greatest significance formultilevel actual costing.

Multilevel price differences due to label: 1,350 MXN

0XOWLOHYHO�SULFH�GLIIHUHQFHV�GXH�WR�EODQN�&'� ��0;1

© SAP AG AC530 7-29

4-1-4 In order to identify the source of the high price variances, call up thematerial ledger display for the material component with the highest pricevariances. Which vendor sold you the material at a high price?

9HQGRU 3ULFH1097 / Puebla Digital 11 MXN

��3URGXFWRV�$UJHQWLQRV ��0;1

You have identified that vendors Productos Argentinos and StudiosChapultepec are responsible for most of the price variances of your DemoCD.

4-2 Actual Values from Cost Center Accounting

4-2-1 Actual Cost Allocation

&RQWUROOLQJ�→�3URILWDELOLW\�$QDO\VLV�→�,QIRUPDWLRQ�6\VWHP�→�([HFXWH5HSRUW��2SHUDWLQJ�&RQFHUQ�,'($��&RVWLQJ�EDVHG�3URILWDELOLW\�$QDO\VLV�Then Report Selection: Material price analysis

Complete the following data:

0DWHULDO� $&7�'&'��3ODQW� ��3HULRG�<HDU� &XUUHQW�SHULRG�FXUUHQW�\HDU

Open the category Receipts, the Production and the valuation alternativeProduction version 1 Double click on document Receipts from lower levels.

$FWLYLW\�W\SHV� $FWLYLW\�&RQVXPSWLRQ 6LQJOH�OHYHO�3ULFH'LIIHUHQFHV

Labeling/ AT##L 9 Hours 347.34 MXN

Recording/ AT##R 9 Hours 902.66 MXN

Go back to the material price analysis

4-2-2 Call up the closing document for the material ledger, and from here go tothe accounting document for the previous period (lowest documentnumber). Choose display variant AC530: Activity/ Cost Center

Total credit to cost center: 1,250 MXN

Posting is made to account : 895000

Posted with Activity: GBB

© SAP AG AC530 7-30

4-2-3 Plan/Actual Variances for Cost Center

$FFRXQWLQJ�→�&RQWUROOLQJ�→�&RVW�&HQWHU�$FFRXQWLQJ�→�,QIRUPDWLRQ6\VWHP�→�5HSRUWV�IRU�&RVW�&HQWHU�$FFRXQWLQJ�→�3ODQ��$FWXDO&RPSDULVRQV��&RVW�&HQWHUV��$FWXDO�3ODQ�9DULDQFHVMake the following entries:



Plan version 0



Cost element 43000: Wages has the highest variances. This confirms theresult that you got from the contribution margin structure: High wage andsalary costs have had a negative effect on your results.

4-2-4 The cost center is balanced under cost element 895000 Plant activity.

5 Maintain Prices

5-1 No more price releases can take place in the current posting period. For materialswith price control 3, a standard price can only be changed if the material ledger hasnot updated any data yet.

5-2 Maintenance of the Future Valuation Price of Both of Your Input Materials

$&7�0/→�0DWHULDO�/HGJHU�→�6HW�3ULFHV�→�0DLQWDLQ�)XWXUH�3ULFHV

Materials ACT-LCD## and ACT-BCD##

(Multiple selection, not the to/from fields)

Plant 6000

Validity Date manually entered date: First day of the month afternext

Click on the Maintain rules icon and choose the tab for company code.

In Currency/Valuation: Company Currency

From price Periodic Unit Price

Conversion date Today’s date

Exchange Rate Type M

Add. Factor 1,00000

© SAP AG AC530 7-31

Enter the same parameters for all three currencies.

The entry from price: periodic unit price means that the future valuation price isdetermined from the periodic unit price in the respective currency. The columns forexchange rate conversion (Conversion date and rate) are only useful, if the price iscalculated from the price in another currency.

The results of price maintenance are seen in the are 0DQXDO�LQGLYLGXDOPDLQWHQDQFH. If necessary, you can overwrite these results.

Execute.

5-3 Results of price maintenance

Go into the material ledger display for one of the two materials look at theadditional data. The future valuation price is updated with the price maintenancedata.

© SAP AG AC530 8-1

SAP AG 2001

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© SAP AG AC530 8-2

SAP AG 2001

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n In this example, the group is based in the USA. The group consists of two companies. One companyis based in Detroit and the other in Chigago.

n The headquarters must report in US dollars to comply with legal requirements in the United States.

n As both companies are situated in the USA you only require one currency. Both companies and theheadquarters use the same valuation approach. This means that only one valuation appraoch isrequired.

n In turn, this means that only one currency is required in the SAP Accounting and Controllingcomponents This currency will use FXUUHQF\�W\SH�� /RFDO�&XUUHQF\��/HJDO�9DOXDWLRQ

n In the material ledger, DFWXDO�FRVWLQJ�can be used to calculate actual costs for materials and ifnecessary to revaluate for OHJDO�YDOXDWLRQ.

© SAP AG AC530 9-3

SAP AG 2001

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n This slide shows a group of affiliated companies based in the United States. One company in thegroup is in Detroit, while another is in Mexico City. As in the earlier example, the headquartersreport in US Dollar to comply with legal requirements of the United States.

n To comply with the legal requirements of the United States, the company in Detroit reports in USdollars. At the same time, the company reports to group headquarters which consolidates all itsaffiliated companies. This consolidation currency is called group currency. All internal profits areilliminated during consolidation. The resulting valuation approach is called group valuation.

n The company in Mexico City must report in Mexican pesos to comply with legal requirements inMexico. Like the Detroit company, the Mexican company needs to prepare its financial statementsboth to meet legal requirements and also to report to group headquarters. When it reports to groupheadquarters, the company must use the group currency (USD). In addition, Mexican law requires toreport in a hard currency, due to inflation issues.

n In the SAP system, this means that both companies define their local currency as currency type 10(Detroit: USD, Mexico: MXN). In addition to that, both companies define a Group currency atGroup Valuation (Currency Type 31), USD. The Mexican company defines a hard currency(currency type 40) US Dollar).

© SAP AG AC530 9-4

SAP AG 2001

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n When you GHWHUPLQH�WKH�VHTXHQFH, the system generates order in which the costing run will becompleted. This internal function is the first level of multilevel actual costing. The quantity structureis determined from actual data collected from movements and operations in logistics (materialsmanagement, production planning and so on).

n The quantity structure is generated from actual data in order to fulfil the prerequisites of multilevelactual costing. In contrast to the plan quantity structure the actual quantity structure contains objects(materials, worklists, bills of materials,...) that were actually used during production. The quantitystructure tool uses the input data to create a SURFHVV�PRGHO, which contains materials, processes andprocurement and consumption alternatives. This process model is condensed to aSUHGHFHVVRU/VXFFHVVRU PRGHO, which only contains relations (that is quantity flows) betweenmaterials. In a final step, the predecessor/successor model is split up into a OHYHO PRGHO, whichdescribes the sequence in which materials have to be processed. The update of movements andoperations for actual costing is controlled using the actual costing/material ledger controlling levels.

n This results in a list of production levels (for example level 1 raw materials, level 2 semifinishedgoods and so on) with hierarchical information about the respective materials. You can go to thematerial list from the level overview, which allows you to display detailed information about thematerials. From the material list you can then directly access the material ledger data.