Table of Contents

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Preface
21
Concept of This Book
21
Target Audience
22
Structure of This Book
22
Initial Planning
22
Product Cost Planning
23
Cost Object Controlling
24
Information System
25
Looking Ahead
26
Acknowledgments
26
Introduction
27
SAP S/4HANA: Deployment Options
28
Material Prices and the Material Ledger
31
Accounting Documents
34
Contribution Margins
38
Cost Estimates and Product Profitability
40
1 Initial Planning
43
1.1 Margin Analysis
44
1.2 Sales and Operations Planning
44
1.3 Long-Term Planning
46
1.3.1 Transfer the Production Plan
46
1.3.2 Create Planning Scenario
48
1.3.3 Long-Term Planning
50
1.3.4 Transfer Requirements to Purchasing
52
1.3.5 Transfer Activity Quantities to Cost Center Accounting
54
1.4 Cost Center Planning
57
1.4.1 Primary Costs
57
1.4.2 Activity Price Planning
61
1.4.3 Uploading Plan Data from Microsoft Excel
64
1.5 Final Planning
68
1.6 Summary
68
2 Controlling Master Data
71
2.1 Accounts and Cost Elements
71
2.1.1 Basic Concepts
72
2.1.2 Primary Costs
72
2.1.3 Field Status Group
76
2.1.4 Secondary Costs
78
2.1.5 Automatic Account Determination
79
2.1.6 Automatic Account Assignment
79
2.1.7 Cost Element Groups
81
2.2 Cost Center
81
2.2.1 Basic Concepts
81
2.2.2 Standard Hierarchy
83
2.2.3 Company Structure and Standard Hierarchy
85
2.2.4 Global Hierarchy
87
2.2.5 Basic Data
87
2.2.6 Control
92
2.2.7 Templates
93
2.2.8 Address and Communication
94
2.2.9 History
94
2.3 Activity Type
96
2.3.1 Basic Concepts
96
2.3.2 Basic Data
98
2.3.3 Indicators
103
2.3.4 Output
105
2.3.5 History
106
2.3.6 Group
107
2.4 Statistical Key Figures
109
2.5 Summary
110
3 Material Master Data
111
3.1 Basic Concepts
111
3.2 MRP 1 View
112
3.2.1 General Data
112
3.2.2 Lot Size Data
114
3.3 MRP 2 View
116
3.4 MRP 3 View
118
3.5 MRP 4 View
119
3.5.1 Bill of Materials Explosion and Dependent Requirements
120
3.5.2 Discontinued Parts
122
3.6 Costing 1 View
123
3.6.1 General Data
124
3.6.2 Quantity Structure Data
127
3.7 Costing 2 View
134
3.7.1 Standard Cost Estimate
135
3.7.2 Planned Prices
136
3.7.3 Valuation Data
138
3.8 Accounting 1 View
144
3.8.1 General Valuation Data
145
3.8.2 Prices and Values
147
3.9 Accounting 2 View
154
3.9.1 Populate Tax Price and Commercial Price
155
3.9.2 Using the Tax and Commercial Price Fields
160
3.10 Valuation Alternatives
162
3.11 Summary
164
4 Logistics Master Data
165
4.1 Bill of Materials
165
4.1.1 Basic Concepts
165
4.1.2 Basic Data
168
4.1.3 Status/Long Text
171
4.1.4 Administration
173
4.1.5 Document Assignment
174
4.2 Work Centers
174
4.2.1 Basic Concepts
174
4.2.2 Basic Data
175
4.2.3 Default Values
178
4.2.4 Capacities
181
4.2.5 Scheduling
183
4.2.6 Costing
187
4.3 Routing
188
4.3.1 Basic Concepts
189
4.3.2 Header
190
4.3.3 Operation Overview
192
4.4 Product Cost Collector
198
4.4.1 Basic Concepts
198
4.4.2 Data
200
4.4.3 Header
204
4.4.4 Production Process
209
4.4.5 List Product Cost Collectors
211
4.5 Purchasing Info Record
213
4.5.1 Basic Concepts
213
4.5.2 Purchasing Organization Data 1
214
4.5.3 Conditions
215
4.5.4 Plant-Specific Purchasing Info Records
218
4.6 Source List
221
4.7 Summary
222
5 Costing Sheets
223
5.1 Overhead
223
5.1.1 Activities
224
5.1.2 Templates
224
5.1.3 Costing Sheets
225
5.2 Costing Sheets
225
5.3 Calculation Base
227
5.4 Overhead Rate
227
5.4.1 Percentage Overhead
228
5.4.2 Quantity-Based Overhead
233
5.5 Credit Key
236
5.6 SAP S/4HANA Cloud Configuration (Scope Item BEG)
236
5.6.1 Delivered Costing Sheets
238
5.6.2 Calculation Base
239
5.6.3 Overhead Rate
240
5.6.4 Credit Key
240
5.7 Summary
241
6 Cost Components
243
6.1 Basic Concepts
243
6.1.1 Cost Estimates
244
6.1.2 Cost Component Rollup
245
6.2 Cost Components with Attributes
246
6.2.1 Cost Component Structure
247
6.2.2 Control
248
6.2.3 Filter for Cost Component Views on Itemization
249
6.2.4 Delta Profit for Group Costing
251
6.2.5 Cost Summarization
251
6.2.6 Assign Cost Elements to Cost Components
252
6.2.7 Update of Additive Costs
253
6.2.8 Transfer Structure
254
6.3 Cost Component View
256
6.3.1 Setting Up Cost Components
256
6.3.2 Cost Estimate Display
258
6.3.3 Overhead Calculation
260
6.3.4 Other Components
261
6.4 Organizational Units of Cost Components
262
6.4.1 Main Cost Component Structure
262
6.4.2 Auxiliary Cost Component Structure
263
6.4.3 Check Assignment to Organizational Units
263
6.5 Cost Component Groups
265
6.5.1 Create Cost Component Groups
265
6.5.2 Assign Groups to Cost Components
266
6.5.3 Assign Groups to Report Columns
267
6.6 SAP S/4HANA Cloud Configuration (Scope Item BEG)
269
6.6.1 Configuration Prerequisites
270
6.6.2 Delivered Cost Component Structures
271
6.6.3 Update of Additive Costs
273
6.6.4 Supported Cost Component Views
273
6.6.5 Defining Cost Components
274
6.7 Summary
274
7 Costing Variant Components
275
7.1 Define Costing Variant
275
7.2 Costing Type
277
7.2.1 Price Update
278
7.2.2 Save Parameters
282
7.2.3 Miscellaneous
284
7.3 Valuation Variant
287
7.3.1 Material Valuation
288
7.3.2 Activity Types and Processes
295
7.3.3 Subcontracting
299
7.3.4 External Processing
301
7.3.5 Overhead
303
7.3.6 Miscellaneous
304
7.4 Date Control
306
7.5 Quantity Structure Control
309
7.5.1 Bill of Materials
310
7.5.2 Routing
316
7.6 Transfer Control
318
7.6.1 Single-Plant
319
7.6.2 Cross-Plant
322
7.7 Reference Variant
323
7.7.1 Cost Estimate Reference
324
7.7.2 Revaluation
325
7.7.3 Miscellaneous
325
7.8 SAP S/4HANA Cloud Configuration (Scope Item BEG)
326
7.8.1 Define Costing Variants
327
7.8.2 Define Valuation Variants
328
7.8.3 Define Transfer Control
329
7.9 Summary
329
8 Costing Variant Tabs
331
8.1 Control
331
8.2 Quantity Structure
332
8.2.1 Pass On Lot Size
333
8.2.2 Ignore Cost Estimate without Quantity Structure
334
8.2.3 Transfer Control Can Be Changed
335
8.2.4 Transfer Active Standard Cost Estimate If Errors
337
8.2.5 Transfer Cost Estimate of an Order Bill of Materials
338
8.3 Additive Costs
339
8.3.1 Additive Cost Components
339
8.3.2 Include Additive Costs with Stock Transfers
340
8.4 Update
340
8.4.1 Saving Allowed
341
8.4.2 Save Error Log
341
8.4.3 Defaults Can Be Changed by User
342
8.4.4 Itemization
343
8.5 Assignments
343
8.5.1 Cost Component Structure
344
8.5.2 Costing Version
344
8.5.3 Cost Component Split in Controlling Area Currency
345
8.5.4 Cross-Company Costing
346
8.6 Miscellaneous
347
8.6.1 Error Management
348
8.6.2 Parameters for Error Management
348
8.7 Summary
349
9 Cost Estimates
351
9.1 Cost Estimate Types
351
9.2 Standard Cost Estimates
352
9.2.1 Create
352
9.2.2 Quantity Structure
354
9.3 Mark and Release
356
9.4 Costing Run
359
9.4.1 Costing Data Tab
360
9.4.2 Costing Run Flow Steps
361
9.5 Mixed-Cost Estimates
371
9.5.1 Define Quantity Structure Types
371
9.5.2 Define Costing Versions
372
9.5.3 Create Procurement Alternatives
372
9.5.4 Define Mixing Ratios
374
9.5.5 Create Mixed-Cost Estimate
375
9.6 Preliminary Cost Estimates
376
9.6.1 Create
376
9.6.2 Production Process
379
9.6.3 Transfer Control
379
9.6.4 Mass Processing
381
9.7 Unit Cost Estimates
382
9.7.1 Base Planning Object
382
9.7.2 Material Cost Estimate without Quantity Structure
384
9.8 Cost Estimate User Exits
386
9.8.1 Cross-Company Code Costing
387
9.8.2 Production Resource/Tool Costing
388
9.8.3 Bulk Material Costing
388
9.8.4 Material Valuation
388
9.8.5 Costing Reports
389
9.9 Summary
390
10 Preliminary Costing on Production Orders
391
10.1 Work Center and Operation
391
10.1.1 Production Cost Analysis (App ID F1780)
391
10.1.2 Analyze Costs by Work Center/Operation (App ID F3331)
393
10.2 Production Order Control
394
10.2.1 Select and Display Production Orders
394
10.2.2 Costing Variant for Planned Costs
395
10.2.3 Costing Variant for Actual Costs
396
10.2.4 Costing Sheet
397
10.2.5 Overhead Key
397
10.2.6 Results Analysis Key
397
10.2.7 Variance Key
398
10.2.8 Determine Plan Costs
398
10.3 Display Planned Costs
399
10.4 Summary
401
11 Simultaneous Costing
403
11.1 Goods Movements
403
11.1.1 Debits
403
11.1.2 Credits
407
11.2 Confirmations
409
11.2.1 Secondary Costs
409
11.2.2 Create Production Order
410
11.2.3 Confirm Activities
413
11.2.4 Default Activities
415
11.2.5 Operation Sequence
416
11.3 Report Costs
417
11.3.1 SAP GUI Transactions
417
11.3.2 SAP Fiori Apps
418
11.4 Summary
423
12 Overhead
425
12.1 Configuration
425
12.2 Templates
426
12.3 Costing Sheets
427
12.4 Activities
427
12.5 Overhead Period-End Processing
428
12.6 Summary
430
13 Work in Process
431
13.1 Work in Process Configuration
431
13.1.1 Define Results Analysis Keys
432
13.1.2 Define Results Analysis Versions
433
13.1.3 Define Valuation Method (Target Costs)
435
13.1.4 Define Valuation Variant for Work in Process and Scrap
436
13.1.5 Assignment of Valuation Variant for Work in Process
438
13.1.6 Define Line IDs
438
13.1.7 Define Assignment
439
13.1.8 Define Update
440
13.1.9 Define Posting Rules for Settling Work in Process
441
13.2 Results Analysis Configuration
442
13.3 SAP S/4HANA Cloud Configuration (Scope Item BEI)
446
13.3.1 Delivered Results Analysis Keys
446
13.3.2 Define Assignment
447
13.4 Work in Process Period-End
448
13.4.1 Product Cost by Period
449
13.4.2 Product Cost by Order
451
13.5 Summary
452
14 Variance Calculations
453
14.1 Types of Variance Calculation
453
14.1.1 Total Variance
454
14.1.2 Production Variance
454
14.1.3 Planning Variance
454
14.2 Variance Configuration
455
14.2.1 Define Variance Keys
455
14.2.2 Define Default Variance Keys for Plants
456
14.2.3 Define Variance Variants
457
14.2.4 Define Valuation Variant for Work in Process and Scrap
458
14.2.5 Define Target Cost Versions
459
14.3 Variance Categories
462
14.3.1 Input Variances
463
14.3.2 Output Variances
463
14.4 Variance Period End
465
14.4.1 Product Cost by Period
465
14.4.2 Product Cost by Order
469
14.5 Summary
470
15 Settlement
471
15.1 Settlement Configuration
471
15.1.1 Variance Split
471
15.1.2 Settlement Profile
472
15.1.3 Allocation Structure
477
15.1.4 Source Structure
483
15.1.5 Profitability Analysis Transfer Structure
485
15.2 SAP S/4HANA Cloud Configuration
490
15.3 Settlement Period-End Process
497
15.3.1 Parameters
498
15.3.2 Processing Options
499
15.4 Summary
501
16 Actual Costing
503
16.1 Basic Concepts
503
16.2 Configuration
504
16.2.1 Activate Valuation Areas for Material Ledger
504
16.2.2 Assign Currency Types to Material Ledger Type
505
16.2.3 Standard Currency Types
508
16.2.4 Activate the Currency and Valuation Profile
512
16.2.5 Assign Material Ledger Types to Valuation Area
512
16.2.6 Activate Actual Costing
513
16.2.7 Activate Work in Process at Actual Cost
514
16.3 Updating the Quantity Structure
514
16.4 Performing the Actual Costing Run
515
16.4.1 Getting Started
516
16.4.2 Actual Costing Run
516
16.4.3 Selection
517
16.4.4 Preparation
518
16.4.5 Settlement
520
16.4.6 Post Closing
522
16.4.7 Mark Prices
524
16.5 Summary
525
17 Sales Order Controlling
527
17.1 Configuration
527
17.2 Period-End Processing
534
17.2.1 Sales Orders without Controlling with Valuated Inventory
534
17.2.2 Sales Orders with Controlling and with Valuated Inventory
535
17.2.3 Sales Orders with Controlling and without Valuated Inventory
537
17.3 Summary
539
18 Special Topics
541
18.1 Subcontracting
541
18.1.1 MRP 2 View
541
18.1.2 Purchase Order
542
18.1.3 Monitoring Stocks Provided to Supplier
543
18.1.4 Goods Receipt of End Product
544
18.1.5 Supplier Invoice for Subcontracting Work
545
18.1.6 Business Function LOG_MM_OM_1 (Outsourced Manufacturing)
545
18.2 Delivery Costs
545
18.2.1 Purchased Material Consumption Account
546
18.2.2 Configure Costing Variant
546
18.2.3 Assign Conditions to Origin Groups
547
18.2.4 Assign Conditions to Purchasing Info Records
548
18.2.5 Assign Origin Groups to Cost Components
548
18.3 Stock in Transit
549
18.3.1 Cross-Company-Code Stock in Transit
549
18.3.2 Cross-Company-Code Actual Costing
550
18.4 Summary
553
19 Event-Based Product Costing
555
19.1 Universal Parallel Accounting
556
19.1.1 Overview
556
19.1.2 FIN_CO_COGM: Multiple Valuation of Cost of Goods Manufactured
558
19.1.3 Multiple Valuations with Universal Parallel Accounting
561
19.1.4 Activity Prices in Multiple Ledgers
563
19.1.5 Material Prices in Multiple Ledgers
564
19.2 Event-Based Production Accounting
566
19.2.1 Settings for Event-Based Production Accounting
566
19.2.2 Event-Based Overhead
569
19.2.3 Event-Based Work in Process
570
19.2.4 Event-Based Variances
572
19.2.5 Margin Analysis
575
19.3 Actual Costing
576
19.4 Intercompany Processes
579
19.4.1 Intercompany Sales and Stock Transfers with Group Valuation
580
19.4.2 Profit Center Valuation
582
19.5 Further Topics
583
19.5.1 Balance Sheet Valuation
583
19.5.2 Transition Tools
584
19.6 Summary
584
20 Reporting
585
20.1 Analyze Costing Runs
585
20.2 List Material Cost Estimates
589
20.3 Margin Analysis
591
20.3.1 Variance Split
591
20.3.2 Cost of Goods Sold Split
592
20.4 Summarized Analysis Reports
595
20.4.1 Product Drilldown Reports
596
20.4.2 Summarization Hierarchy Reports
600
20.5 Detailed Reports
609
20.6 Line-Item Reports
611
20.6.1 Display Actual Costs Report
612
20.6.2 Display Line Items – Cost Accounting App
613
20.7 Production Order Reports
614
20.7.1 Order Information System
614
20.7.2 Order Selection
617
20.8 Cost Center Reports
620
20.8.1 Cost Centers: Actual/Plan/Variance Report
620
20.8.2 Cost Centers – Plan/Actual App
622
20.9 Summary
623
Conclusion
625
Book Summary
625
Initial Planning
625
Product Cost Planning
626
Cost Object Controlling
626
Information System and Trends
627
Looking Ahead
627
SAP S/4HANA
628
Keeping Up
629
Appendices
631
A Bibliography
633
B Glossary
635
C The Authors
651
Index
653