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Actual

Costing

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Material Ledger
Actual Costing Transparency
Multi-level of Value Chain
Periodic Material Prices

Material
Ledger
Parallel Currencies Parallel Valuation
Valuation with Historic Transfer prices
Exchange Rates
Group Legal Profit Center

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Actual Costing in Material Ledger

Actual costing in SAP for a product = Standard cost of product + Production Variances

Standard cost in SAP for a product = Material cost + Conversion cost + Overhead cost

Material cost = Input material in BOM * Price in Material master


Conversion cost = Production Hours * Cost / Hours
Overhead cost = Allocated overhead on agreed basis

Production variance in SAP for product = Actual cost of production – Standard cost

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Process flow w/o actual costing

Standard costing run


For releasing standard cost estimate of manufactured material

Production confirmation Delivery to Customers


ØGoods issue to production order Ø Goods delivered @ Std.price
ØGoods receipt from production order Ø Posting of COGS in accounts @ std.
ØOperation confirmation(with plan rate)

Settlement of production order Invoice to Customers


Ø Revaluation of activity price Ø Posting of invoice in accounts
Ø Calculation of production variance Ø Posting of revenue & std. cost in COPA
Ø Production variance in accounts

Inventory Valuation Contribution Margin


Ø At standard price Ø Actual revenue & Standard cost
Ø Variance remain in P&L accounts Ø No impact of production variance

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Process flow with actual costing
Standard costing run
For releasing standard cost estimate of manufactured material

Production confirmation Delivery to Customers


ØGoods issue to production order Ø Goods delivered @ Std.price
ØGoods receipt from production order Ø Posting of COGS in accounts@ std.
ØOperation confirmation(with plan rate) Ø Posting of delta in COGS accounts

Settlement of production order Invoice to Customers


Ø Revaluation of activity price Ø Posting of invoice in accounts
Ø Calculation of production variance Ø Posting of revenue & std. cost in COPA
Ø Production variance in accounts

Inventory Valuation Contribution Margin


Ø At actual cost Ø Actual revenue & Actual cost
Ø Variance used for actual cost comp. Ø Delta (actual – std.) updation in COPA
Ø Posting of delta in inventory accounts cost fields.

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Actual Costing Process in SAP

How does it work?

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During the Period ...
Collection of Values Mat Proc Lab OH
ØMaterial Movements
ØPurchasing
ØInvoices
ØProduction order settlements
ØDebits/Credit

Building the quantity Structure


ØGoods Issue to Production
ØActivities to Production
ØGoods receipt from Production
ØMaterial Transfers

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Actual Costing vs. Product Cost Planning
Product Cost
Planning Actual Costing
Master Data Material Movements

Plan
D
Routing BOM Actual Quantity Price Differences
Prices Structure

Cost Estimate Preliminary Price Determination


Standard Price Price Periodic Unit Price
with with
Mat Proc Lab OH Mat Proc Lab OH
Cost Component Split Actual Cost Component Split

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Period End: Single Level Differences
Production
D
Production
Production Variances
D

External Procurement Price


External Procurement
Differences
from
D Procurement
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Multi-Level Settlement
Production
D
Roll-up of price differences D
from raw materials to
D finished materials
Production
D

External Procurement External Procurement


D D
D D

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Actual Cost Component Split
Production OH

D Proc
Lab
Mat

Production
D
D
OH
Proc
Lab
D
Mat

External Procurement
D DExternal Procurement
D D

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Step 1 - Preliminary Valuation
ØPreliminary Valuation (FI) with Standard Price

Ø Recording of Price Differences by Material / Plant

Category Quantity PrelValue PriceDif Price


Beginning Inventory 100 1,000 160 11,60
Receipts 900 9,000 2,340 12,60
Purchase Order 300 3,000 1,500 15,00
Trading Inc 200 2,000 1,200 16,00
Best Price Ltd ... ... ... ...
Production 500 5,000 500 11,00
Prod. Version1 ... ... ... ...
... ... ... ... ...
Cumulative Inventory 1,000 10,000 2,500 12,50
Consumption 600 6,000 10,00
Ending Inventory 400 4,000 10,00

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Step 2 - Price determination
ØDetermination of Periodic Unit Price

Ø Distribution of variances
Category Quantity PrelValue PriceDif Price
Beginning Inventory 100 1,000 160 11,60
Receipts 900 9,000 2,340 12,60
Purchase Order 300 3,000 1,500 15,00
Trading Inc 200 2,000 1,200 16,00
Best Price Ltd ... ... ... ...
Production 500 5,000 500 11,00
Prod. Version1 ... ... ... ...
... ... ... ... ...
Cumulative Inventory 1,000 10,000 2,500 12,50
Consumption 600 6,000 1,500 12,50
Ending Inventory 400 4,000 1,000 12,50

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Revaluation of
Inventory, COGS and Consumption

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Inventory Valuation Example
with Actual Costing
Materi Price Qty Price Inv. Var. Periodic Var. Periodic Clos. Value Value
als Ctrl. Purch./ /Qty Value Amt. Unit Amt. Unit Stock - -
Prod. - Price - Price Before After
Single Before Multi After Cost Cost
Level Costing Level Costing Run Run
Run Run
Raw V 100 10 1200 12 12 60 720 720
Materi
als
SFG S 40 15 600 40 16 16 10 150 160
Level 1
SFG S 30 20 600 60 22 30 23 10 200 230
Level 2
FG S 20 25 500 60 28 60 31 20 500 620

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Thanks

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