AC505 Product Cost Planning

Transcription

1 Product Cost Planning SAP ERP - Financials Course Version: 95 Course Duration: 5 Day(s) Publication Date: Publication Time: 1353

2 Copyright Copyright SAP AG. All rights reserved. No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. Additionally this publication and its contents are provided solely for your use, this publication and its contents may not be rented, transferred or sold without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. Trademarks Microsoft, WINDOWS, NT, EXCEL, Word, PowerPoint and SQL Server are registered trademarks of Microsoft Corporation. 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. ORACLE is a registered trademark of ORACLE Corporation. INFORMIX -OnLine for SAP and INFORMIX Dynamic ServerTM are registered trademarks of Informix Software Incorporated. UNIX, X/Open, OSF/1, and Motif are registered trademarks of the Open Group. Citrix, the Citrix logo, ICA, Program Neighborhood, MetaFrame, WinFrame, VideoFrame, MultiWin and other Citrix product names referenced herein are trademarks of Citrix Systems, Inc. HTML, DHTML, XML, XHTML are trademarks or registered trademarks of W3C, World Wide Web Consortium, Massachusetts Institute of Technology. JAVA is a registered trademark of Sun Microsystems, Inc. JAVASCRIPT is a registered trademark of Sun Microsystems, Inc., used under license for technology invented and implemented by Netscape. SAP, SAP Logo, R/2, RIVA, R/3, 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 all over the world. All other products mentioned are trademarks or registered trademarks of their respective companies. Disclaimer THESE MATERIALS ARE PROVIDED BY SAP ON AN "AS IS" BASIS, AND SAP EXPRESSLY DISCLAIMS ANY AND ALL WARRANTIES, EXPRESS OR APPLIED, INCLUDING WITHOUT LIMITATION WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE, WITH RESPECT TO THESE MATERIALS AND THE SERVICE, INFORMATION, TEXT, GRAPHICS, LINKS, OR ANY OTHER MATERIALS AND PRODUCTS CONTAINED HEREIN. IN NO EVENT SHALL SAP BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL, INCIDENTAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES OF ANY KIND WHATSOEVER, INCLUDING WITHOUT LIMITATION LOST REVENUES OR LOST PROFITS, WHICH MAY RESULT FROM THE USE OF THESE MATERIALS OR INCLUDED SOFTWARE COMPONENTS. g

3 Contents Contents Course Overview... v Course Goals... v Course Objectives... v Unit 1: Introduction to Product Cost Planning... 1 Overview of Product Cost Planning... 1 Unit 2: Reference and Simulation Costing... 2 Costing Variant and Costing Items... 2 Base Planning Objects... 2 Unit 3: Material Costing Without Quantity Structure... 3 Material Master... 3 Unit Cost Estimates... 3 Enhanced Efficiencies for Multi-Level Unit Cost Estimates... 3 Unit 4: Preparing for Product Cost Planning... 4 Costing Variant... 4 Cost Component Split... 4 Overhead Costing Sheet... 4 Allocating Process Costs to a Product... 5 Unit 5: Material Costing with Quantity Structure... 6 Basics of Material Costing with Quantity Structure... 6 Material Cost Estimate... 6 Prices in Material Master... 6 Unit 6: Costing Run... 7 Costing Run in Product Cost Planning... 7 Unit 7: Other Costing Functions... 8 Transfer Control... 8 Group Costing... 8 Unit 8: Further Valuation Methods... 9 Mixed Costing... 9 Special Procurement SAP AG. All rights reserved. iii

4 Contents Subcontracting and External Processing... 9 Raw Material Costing Scrap Variant Configuration Unit 9: Costing Co-Products Introduction to Costing Co-Products...11 Valuation Methods...11 Unit 10: Material Valuation...12 Material Valuation Unit 11: Easy Cost Planning...13 Costing Models Cost Estimate Unit 12: Case Study...14 Case Study SAP AG. All rights reserved. iv

5 Course Overview Course Overview This course explains how to position the product cost planning component in its overall context. It explains how to perform appropriate cost planning throughout the product s life cycle and analyze master data, structures, and integration in the ERP Financials. The course also explains how to apply the various costing methods and use the information system. Target Audience This course is intended for the following audiences: Project team Employees responsible for implementing Product Cost Planning Employees responsible for using the Product Cost Planning component and analyzing its results Course Prerequisites Required Knowledge Basic controlling knowledge AC040 (Cost Management and Controlling) or Basic knowledge of BOMs and routings at production companies PLM 114 (Basic Data for Discrete and Repetitive Manufacturing) or PLM 115 (Basic Data for Process Manufacturing) Basic Data for Process Manufacturing Course Goals This course will prepare the participant to: Work with the functions of Product Cost Planning Acquire the necessary knowledge to implement these functions Decide when to apply the various costing methods Course Objectives After completing this course, the participant will be able to: Position the Product Cost Planning component within its overall context Perform appropriate cost planning throughout the product s life cycle Analyze the master data, structures, and integration in the SAP ERP Apply the various costing methods Use the Information System SAP AG. All rights reserved. v

6 Course Overview Use the system efficiently Implement Easy Cost Planning SAP AG. All rights reserved. vi

7 Unit 1 Introduction to Product Cost Planning This unit describes Product Cost Planning in detail. It also describes the goals of Product Cost Planning and the typical factors that affect cost planning during the life cycle of the product. The unit describes the available Product Cost Planning methods. The slides for the costing results (itemization, cost components and costed BOM) have been moved to later units. Lesson: Overview of Product Cost Planning State the goals of product cost planning Describe the product life cycle Describe the various costing methods Distinguish between tangible and intangible goods SAP AG. All rights reserved. 1

8 Unit 2 Reference and Simulation Costing This unit describes the purpose of the costing variant for product cost planning. It describes the various item categories that are available for product cost planning. The unit explains the processes of creating a base planning object and costing items. It describes the results of a base object cost estimate and explains how to work with references. The unit also describes the information system and explanation facilities. Lesson: Costing Variant and Costing Items Explain the purpose of the costing variant for product cost planning Identify the item categories available for cost planning Lesson: Base Planning Objects Describe base planning objects Explain the information system Describe the explanation facilities SAP AG. All rights reserved. 2

9 Unit 3 Material Costing Without Quantity Structure This unit explains how to maintain and describe the required entries in the material master. It also explains how to execute a single-level unit cost estimate for materials and a multi-level unit cost estimate for materials. The unit also provides information about the three types of costing results for a material cost estimate. Lesson: Material Master Define the most important material master views for material costing Describe the fields relevant to costing Describe prices in material master Lesson: Unit Cost Estimates Execute a single-level cost estimate for materials Execute a multi-level unit cost estimate for materials List the basic steps of multi-level unit costing Define and describe the three types of costing results for a material cost estimate Lesson: Enhanced Efficiencies for Multi-Level Unit Cost Estimates Explain the costing structure for enhanced efficiency Describe the global cut and paste function Explain how to use global filters Define and implement worklists SAP AG. All rights reserved. 3

10 Unit 4 Preparing for Product Cost Planning This is the unit that has been added to the course to deal specifically with customizing requirements for the cost estimate. At this time in the course, the participants should be familiar with the purpose and definition of the different topics in the unit, however, no customizing has been demonstrated until this point. This unit describes the concept, structure and settings of costing variants. It describes how the valuation variant determines the prices and costing sheet used in a cost estimate. about it also describes the cost component split and explains how to make the required settings in customizing. The unit also describes the overhead costing sheet and application options of Activity-Based Costing. Lesson: Costing Variant Explain the purpose of the costing variant Describe the components of the costing variant Lesson: Cost Component Split Explain the purpose of the cost component split Describe the views of material cost estimate results Describe the cost component structure Describe the purpose of the primary cost component split Lesson: Overhead Costing Sheet Explain the concept of overhead costs SAP AG. All rights reserved. 4

11 Describe the costing sheet in detail Lesson: Allocating Process Costs to a Product Describe activity-based costing Assign templates to product cost estimates SAP AG. All rights reserved. 5

12 Unit 5 Material Costing with Quantity Structure This unit will focus on the integration of product costing with logistics master data. You will analyze the results of material cost estimate with quantity structure, and learn how to update prices in the material master record, to include the standard cost. Lesson: Basics of Material Costing with Quantity Structure Analyze the results of a material cost estimate with quantity structure Use the BOM to determine the material costs Use Routing and work centers to determine production costs Link work centers to cost centers to valuate production costs Describe the required entries in the Logistics master data Lesson: Material Cost Estimate Create a material cost estimate with quantity structure Analyze the results of a material cost estimate with quantity structure Lesson: Prices in Material Master Update prices in the material master Use price control techniques in material valuation Use the functions of material costing with quantity structure efficiently SAP AG. All rights reserved. 6

13 Unit 6 Costing Run This unit explains how to create a costing run. The unit also explains how to create a selection list using flexible material selection for a costing run. It explains how to execute a costing run. The unit analyzes the results of a costing run and using this analysis, the unit explains how to efficiently use the costing run. Lesson: Costing Run in Product Cost Planning Create a costing run Create a selection list using flexible material selection for a costing run Execute a costing run Analyze the result of a costing run Use the costing run efficiently through effective error handling SAP AG. All rights reserved. 7

14 Unit 7 Other Costing Functions This unit explains the purpose of transfer control and how to make the necessary customizing settings. It describes the use and benefit of group costing and explains how to use additive costs to enhance a material cost estimate. Lesson: Transfer Control Describe the purpose of transfer control Define possible transfer control strategies Lesson: Group Costing Identify the use and benefit of group costing Describe the use of additive costs to enhance a material cost estimate SAP AG. All rights reserved. 8

15 Unit 8 Further Valuation Methods This unit explains how to execute a mixed cost estimate and make the required settings. It describes the types, purpose, and control of special procurement. The unit also differentiates between subcontracting and external processing and explains how to use them in Product Cost Planning. The unit explains how to access the Purchasing data for raw material costing and make the required settings. It also describes the various scrap categories and their influence on the costs for materials and production activities. It explains how to execute a cost estimate for a configured material. Lesson: Mixed Costing Create procurement alternatives Maintain Mixing Ratios Execute a mixed cost estimate Interpret the results of mixed cost estimate Lesson: Special Procurement Describe the purpose and relevant types of special procurement Define Phantom Assembly Lesson: Subcontracting and External Processing Explain the difference between sub-contracting and external processing Implement control on sub-contracting Describe the master data for external processing and valuating external processing SAP AG. All rights reserved. 9

16 Lesson: Raw Material Costing Access the Purchasing data for raw material costing Use cost components to distinguish between different elements of the procurement costs for purchasing Lesson: Scrap Distinguish between the different scrap categories and how they affect the cost of the materials and production activities Maintain the scrap rate for an assembly Execute a cost estimate that includes assembly scrap Compare the results of two cost estimates Lesson: Variant Configuration Describe variant configuration Execute a cost estimate for a configured material SAP AG. All rights reserved. 10

17 Unit 9 Costing Co-Products This unit explains how to distinguish between co-products and by-products. It explains how to make the settings for co-products and by-products. The unit also describes the valuation methods to use. It also explains how to analyze the results and describe cost-recursive structures. Lesson: Introduction to Costing Co-Products Distinguish between co-products and by-products Make settings for co-products and by-products Lesson: Valuation Methods Determine the valuation methods that should be used to calculate the cost of goods manufactured Analyze the results of the apportionment structure Understand the concept of net realizable structure method Understand how to cost recursive structures SAP AG. All rights reserved. 11

18 Unit 10 Material Valuation This unit explains how to demonstrate ERP s posting logic and limitations with standard or moving average valuation and introduces the capabilities of the material ledger. The unit also describes the possibilities and limitations of the price control standard price and moving average price. It describes the value flow of standard costs and variances in the SAP ERP without using actual costing in the material ledger. It also explains the concept of actual costing and parallel valuation in the material ledger. Lesson: Material Valuation Describe valuation strategies Explain the purpose of the material ledger Explain the concepts of actual costing and parallel valuation SAP AG. All rights reserved. 12

19 Unit 11 Easy Cost Planning This unit describes the application options of Easy Cost Planning. It explains how to create characteristics for Easy Cost Planning, the costing model to define a planning screen, and a costing template for a costing model. The unit also explains how to create and apply formulas in the costing template and how to create an ad hoc cost estimate using an Easy Cost Planning template. Lesson: Costing Models Describe the application options of easy cost planning Create a costing model to define a planning screen Create characteristics for easy cost planning Create a costing template for a costing model Create and apply formulas in the costing template Lesson: Cost Estimate Create an ad hoc cost estimate using an easy cost planning template Use execution services to enter commitments and actual costs SAP AG. All rights reserved. 13

20 Unit 12 Case Study After completing the course, this case study will enable you to create a costing variant and a costing type. You will also be able to create a valuation variant and an overhead costing sheet. You will learn to maintain the assignment of a template to a cost estimate and to maintain the controlling data required to obtain an accurate cost estimate. You will also learn to maintain the logistic master data required to obtain an accurate cost estimate. Lesson: Case Study Create a costing variant Create a costing type Create a valuation variant Create an overhead costing sheet Maintain the assignment of a template to a cost estimate Maintain the controlling data required to obtain an accurate cost estimate Maintain the logistic master data required to obtain an accurate cost estimate SAP AG. All rights reserved. 14