Controlling order-product: Costing / Period End
The activities of product costing in the order-controlling include the following activities, mostly in the context of the period-end closing be carried out:
• Process and overhead allocations account
• WIP calculation
• Variance calculation
• Payroll
In the case of the transfer process and the overhead account within the period-end closing overhead from the controlling elements based costing and cost center accounting to the Production order offset. The clearing process is a Process control scheme, the quantitative use of the processes described by the cost. The litigation settlement with Help the controlling component-based costing enables sophisticated overhead allocation to cost than the percent overhead account. The overhead account Cost is also in on the early stages of product costing treated control calculation scheme.
As part of the WIP calculation is not yet for construction contracts the work in process determined. In WIP-determination according to actual costs to identify the work in process from the balance of charges (eg Material issues, cost allocations and so on through) and relief Deliveries to the warehouse. The determined work in making the statement is the production order forwarded to the accounting. With the final delivery of the construction contract work in process from the will dissolved prior periods. In the case of determining the deviation during the production process resulting discrepancies identified. The deviation can be described in Scenario, which assumes an overall settlement of the contract, only determined according to final delivery of the production order and the resolution of WIP will.
Basis for determining the deviation is the pricing plan the finished material. Is the target costs of the production order by adjusting the size calculation produced the plan to the calculation Quantity determined. By comparing the plan with cost estimate actual costs incurred to ensure that the deviations on the Basis of the same amounts are determined under which the contract relieved when the end of the camp was the standard price.
The Standard cost of material is in-house R / 3, the result of Plan cost estimate for this material (see the section "Product Cost Planning: Costing Variants"). The variations are grouped according to cost variance categories determined. The calculated deviations are in the settlement of production orders forwarded to the accounting. Production variances are in financial summary posted. In standard price controlled Materials, production variances on a price difference account posted in financial accounting. If GLD-price-controlled Materials is one Best and sum rating by the settlement of production variances. Unless you controlling component of the result and Analysis using, according to the production variances The above variance categories classified as period costs in the results and are billed Analysis.
Project System
The project system is a comprehensive application component that Level of the client is located. From this level, it is with the Organizational structures of the internal and external accounting linked. Within the accounting, the Project System (PS represents) a separate Application Component. Given the growing importance of Function of effective project in the following companies are in primarily the controlling functions of PS shown.
Project structures in PS
The project as a complex, time-limited, structured and budgeted Project is displayed in hp on a staggered project structure. The project definition is in R / 3, the framework for the entire project dar. At this level, the allocation is made to the organizational units e.g. Controlling area, company code, business and work. The project definition is not an assignment object dar. The work breakdown structure (WBS) with its WBS elements form the organizational structure the project from the project and structured according to requirements phase, function or product. The project tasks or work packages (PSP) are elements of a hierarchy within the project definition shown. Based on the work breakdown structure:
• It can be a planning, coordination and control with regard to appointments and implemented resources
• It can be shown to the outlay in terms of workload, time and cost will
• Transparently presented the project and thus allows the assignment responsibilities
• You can budgeting, cost and revenue planning, actual representation of
Costs and revenues will be conducted
The network establishes the project schedule. Operations and relationships are the elements that describe the network. Internal and external Resources, materials and tools can be scheduled on operations will. |
