Product Cost Planning: Flow of product costing with quantity structure.
As already mentioned, the product costing with quantity structure by a dense network with the logistical components of the application R / 3 labeled. Prerequisite for the determination of the manufacturing costs of a Product throughout the product cost estimate is that in the application component Materials Management (MM) is a valid material master record exists. To this material must apply in the component production and Control (PP) a corresponding bill of materials and work be present.
From the work and bill described by a quantity structure is determined during the calculation following information:
• Use of material quantities for raw materials and bought-in-house or Using materials from the bill of material to be calculated.
• target times for the production of materials and process externally from the routing of the material to be calculated.
• To assess the quantity structure is determined amounts of Controlling the application components and materials used.
• For the evaluation of the use of material amounts of raw materials and other external Input materials, the price of the material master record determined from the application component materials.
• The evaluation of the use of material amounts of materials produced in-house is based on an existing cost estimate from the Product Cost Controlling component, or also with the price the material master record of the feed material from the application component Materials made.
• Externally operations can use a price from the application component Materials Management (Purchasing info record or order) or a stored in the routing of the material to be calculated Price will be evaluated.
• The default times for internal activities will benefit species tariffs evaluated from a cost center accounting. The power tariff will be ways to the basis of information obtained for work carried out operation. Each work process is assigned to work in a job on which it runs. The workplace as an organizational unit of the Application component production planning and control is again a cost center and activity type assigned. The rate of Activity describes the price for the service contribution.
Through the evaluation of the quantity structure in the manner described by the system, the material and production costs of the individual to be calculated Material determined. The individual costs within the Product cost planning subsides with overheads. The overhead account is in R / 3 controlled by a system of calculations. The calculation procedure includes the following information:
• What are subsides direct costs (calculation basis)
• calculate the conditions under which there is a supplement (dependencies)
• how high the percentage surcharge is or what amount per unit will be charged (surcharge) Alternatively or in addition to using the process scheme overheads be included in the product cost planning. The process scheme describes the use of quantitative processes in the indirect Service areas by the product (see also the section "Overhead Cost Controlling: Process Cost").
Product Cost Controlling
The product cost controlling is in R / 3 into the product cost planning and subdivided into the Cost. The focus of the Product Cost Planning is to determine the order-manufacturing costs of a internally manufactured product. The Cost is against this used to monitor the costs caused by the production of a The creation of a product or service caused.
Product Cost Controlling: Product Cost Planning
With the help of the product cost planning in R / 3 the cost of producing one unit of product produced in-house calculated. The design the product cost planning by the degree of cross linking controlling with the logistical application component of R / 3 certain.
Unless the product cost planning on a quantity structure in the form of BOMs and routings from the logistics component production and Control (PP) is based, is called a product costing with quantity structure. If the product cost planning without the connection is used to R/3-Produktionsplanung and control, it can with Using the product costing will be carried out without quantity structure. In this case, a simple quantity structure with the functionality of the separate calculation manually or via an interface connection with non-SAP, logistics legacy systems are built.
With regard to the diffusion rate and the possibilities for structuring a meaningful product costing in manufacturing companies is product costing with quantity structure in the foreground of the following Comments on the product cost planning. |
