Product Cost Controlling: Cost Object
The Cost is used to monitor the costs, for example (in the creation of units operating performance products, Orders) are generated. In R / 3 is between the following forms of Cost distinguished:
• Periodic product controlling
• Order, Product Control
• Sales controlling
The design of Cost Accounting in R / 3 is strongly influenced by production type and thus the complexity of a specific product or the performance impact to be produced. The various forms Cost to R / 3, depending on production type and product complexity again. As the forms of multiple assignment to the Cost Production types shows are combinations of the embodiments of Cost generally possible within a company. One example is a company as a supplier for the engines Automotive manufactures. While the production of the individual motors components in series with the periodic product controlling is monitored, the unique motor assembly with the help of Sales Controlling monitored.
Cost: Custom-Made Product Controlling
At Cost Controlling under the order-product workshop production is one of the production order of the application component Production / Cost Control object. The construction contract includes the production planning and control all the information necessary to produce a batch of material will. From the perspective of cost accounting in order-product controlling is the starting point of the construction contract cost planning and monitoring the fate of the material to be produced. Are Cost distinguish the following phases:
• Contract pre-calculation
• Simultaneous costing
• costing / Period End
Order-Technical Controlling: Pricing across
In contract pre-calculation across the planned costs for the lot will be produced of the material identified. In the order opening the production order can are automatically pre-calculated. The construction contract for the execution of in the application component production planning and control selected BOMs and routings are in the preliminary cost estimate as in the Product Cost Planning assessed. The results of the contract pre-calculation across can use the results of the plan costing of a specific material are compared. If the preliminary costing of the contract, the same Valuations as in the plan costing underlie may even before the Order implementing the positive expected deviation are calculated. It results from the changes to the quantity structure (BOMs, routings) due to manufacturing technology needs (as compared to the Quantity structure, the calculations underlying the plan is). Controlling order-product: simultaneous costing The simultaneous costing is used to invoice the costs incurred To monitor actual costs. Charges with actual costs can the production order for example by the following business transactions: create
• Goods issues for the order in the Application Component Materials
• Provide feedback to the production order in the application component
Production Planning and Control
When goods issues in inventory management component of the application component Materials are recognized as stock taking, they are automatically debited from the production order. The removed Material - depending on the price control - the standard price or moving average assessed. Once the construction contract strain, the material consumption automatically to the appropriate Financial ledger book. Through feedback in the production planning and control, the Construction contract with actual costs for internal activities charged. The feedback dissolved in an appropriate cost center accounting cost allocation the cost center of the construction contract. The corresponding activity types Tariff is to assess the contribution by the assignment of reported back to a job and work process, its mapping found to be a cost center. Once the construction contract with the Cost of the contribution will be charged, the cost center, at the same Amount credited.
Discharges to the construction contract resulting from the delivery the finished materials to the warehouse. Through the acquisition of goods receipt in inventory management component of the application materials the construction contract will be relieved by the amount resulting from the Evaluation of the delivered price to yield the finished material results. Depending on the price control, the yield can be delivered to the standard or are valued at moving average. Once the Production order is relieved, the stock will automatically access in Financial posted. |
