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所在平台: Udemy |
课程主页: https://www.udemy.com/course/material-ledger-actual-costing-in-sap-s4-hana-controlling/
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SAP S4 Hana Controlling 课程：物料分类账实际成本 本课程主要讲解SAP S4 Hana中物料分类账（Material Ledger）和实际成本（Actual Costing）的运用，旨在帮助学员理解如何根据实际成本评估库存。 **核心内容：** * **物料分类账与实际成本评估：** * 物料分类账能够实现库存的组别和利润中心估值。 * 不使用物料分类账时，成品将仅以标准价（Standard Price）核算。 * 课程将展示如何通过物料分类账将价格差异（Price Variance）推算至物料，并更新实际价格（PUP - Provisional/Periodic Unit Price）。 * **物料价格确定控制（Material Price Determination Control）：** * **交易基础（Transaction based）：** 只能分析同级别价格差异，无法将低级别价格差异推算至高级别，因此无法实现实际成本库存估值，仅用于多估值视图。 * **单一/多级（Single / Multi-level）：** * **单一级别（Single Level）：** 系统识别产品价格差异，部分推算至高级别，剩余计入消耗。只将物料价格差异推算至库存实际价格，活动价格差异不推算。 * **多级别（Multi-level）：** 库存将以实际成本估值。物料价格差异和活动价格差异将从原材料推算至成品。将计算出PUP价格，作为下月的未来标准价。PUP用于内部消耗、在制品（WIP）估值和库存实际价格计算。 * **价格控制（Price Control）：** 在单一/多级成本核算中，物料主数据上的价格控制将变更为“S”（实际价格）。若采用价格控制“V”（移动平均价），低级别价格差异不会推算至下一级别。 * **价格绑定指示（Price Binding Indicator）：** 用于在物料主数据创建时固定价格确定方式，一旦指定，将不允许更改。 * **价格单位（Price Unit）：** 在单一和多级价格确定中，计算PUP价格用于物料的实际成本估值，也可用于多估值视图。 * **物料分类账更新结构（Material Ledger Update Structure）：** 收集来自不同估值类别交易的值，集中展示所有物料的更新值。 本课程强调物料分类账在实现准确库存估值和成本分析中的关键作用，尤其是在多级成本结构下，能够将所有成本差异最终归集到成品。
Material Ledger Actual CostingMaterial ledger actual costing is used to evaluate the stock at their actual price. We use material ledger to evaluate the stock in their group and profit center valuation. Before using material ledger materials are only valued in their company code currency. If we don't use material ledger, finished goods will remain in their standard price.In the previous sessions of product costing, we have posted price variance which we roll up to material price using material ledger and update the PUP price.Material Price Determination ControlThere are two types of material price determination control1. Transaction basedIn the transaction based only same level price difference can be analyzed. In the transaction based are unable the valuate the inventory at their actual price because the lower-level price difference is not rolled up to the higher level. It is only used to evaluate the inventory in multiple valuation views.2. Single / Multi levelIn the single and multi-level lower level price difference amount will also be rolled up to the actual price of material and the inventory will be valued at their actual price. Price control will be changed to ‘s' for all the materials. In case of price control ‘v' lower level price difference will not rolled up to next level.Single Level Price DeterminationIn the single level system identify differences for product and some proportion of amount will be rolled up and the remaining will be added to consumption. Activity price difference will not be rolled up to the closing inventory actual price. In the single level price determination only the material price difference will be rolled up to the inventory actual price.Multi Level Price DeterminationIn multi level price determination inventory will be valued at their actual price. Material price difference and activity price difference will be rolled up from raw material to finished good. PUP price for the inventory will be calculated which will be considered as future standard price for the next month. PUP will then further used for1. Internal consumption2. WIP valuation3. Inventory actual price calculation.Price Binding IndicatorPrice binding indicator is used to fix the price determination of the material master during material master creation. After assignment system will not allow to change the price determination of the material master.Price Unit Price (PUP)In the single & multi level price determination PUP price will be calculated to evaluate the material at its actual price. PUP price is used to evaluate the materials in multiple valuation views.Material Ledger Update StructureMaterial ledger update structure is used to collects the values from different categories of valuation relevant transactions. All the material update values will be displayed in the material update structure.
