With internal orders are planned and actual costs, for an in-house generated measure, collected and controlled.
Every order is used as a control variable for a specific task, for example, for advertising or exhibition contracts. Overhead Orders are so that the detailed operational level of cost and cost allocation.
Orders can be from a controlling point of view is classified as follows:
• Individual orders
They are characterized by their uniqueness and often a longer duration. These individual contracts are usually settled on completion.
• Standing orders
They are used to transfer supplies and recurrent Services used. The collected actual monthly settled.
• Statistical orders
They are used as a typical instrument for the evaluation of costs the cost center on the bill is not in this detail to be designated, such as vehicle - cost of the vehicle fleet. Statistical orders are not in the operating value flow involved. That is, every assignment to a order statistics (eg invoice for vehicle inspection) should also a "real" assignment object (such as cost center, which this Vehicle is assigned) to be assigned. A statement of statistical Contracts is not possible.
Another example of a use is all for a building to collect costs incurred as a painting or electrical work planned and actual costs. To control costs in the form of continuously updated variance calculations is possible. They apply to electrical work on your office building Internal and one to collect all costs for these maintenance activities occur. The costs then expected monthly from a cost center.
Not with standing to cost jobs have no defined validity period. Instead, they go through in their life cycle several statuses. Depending business transactions by status (such as planning, actual booking Settlement) allowed or not allowed. Thus a job can be plant be when he "was opened." In this status, he can not yet with actual bookings will be charged. This, he must be released.
For planning, billing and analysis purposes, it is possible to order groups create. In addition, orders can use the master data fields Order strain for evaluation purposes are summarized.
Map data both on a SAP entry screen as well as from Microsoft Are Excel files in an Excel Integration captures. Addition planning on contracts for the types of costs can be an order-based budgeting. The working budget can be used to in the procurement of facilities or services on this contract, an availability check perform.
Overhead Cost Controlling: transfer techniques To check on the respective assignment object gathered overhead billed to be standing in the individual sub-components of the overhead cost controlling Various techniques are available. All allocation methods are characterized by unique sender and receiver relationships. At each transfer, the sender and time-consuming burden of equivalent value with the amount burdened by the addressee.
Among the settlements in overhead cost controlling is made between transaction - and periodic allocations differed. The transaction-based Allocations are in addition to the transfer of correcting fail assignment direct internal cost allocation and manual cost allocation. With direct IAAA be mapped to quantitative performance relationships. A quantitative performance relationship is for example ago, when a production cost center ten hours of activity "maintenance hours," from a cost center maintenance concerns. This power transfer is the corresponding rate of benefit assessed. The transmitter (= cost center of Maintenance) will be relieved while at the same secondary cost element, under which the receiver (= manufacturing cost center) is debited. Channel a direct IAAA is in R / 3 always Cost center. The manual can cost allocations both primary be transferred as well as secondary costs from a cost center. Except are cost elements of the charge back.
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. |
