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所在平台: Udemy |
课程主页: https://www.udemy.com/course/product-cost-by-order-in-sap-s4-hana-controlling/
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SAP S/4HANA Controlling - 产品成本按订单 本课程深入探讨SAP S/4HANA Controlling模块中的产品成本核算，特别是按订单进行成本核算的方法。 **核心内容概览：** * **产品成本核算 (Product Costing)**：理解计算销货成本（Cost of Goods Manufactured - COGM）的重要性，它包括材料成本、活动成本（直接间接费用）和间接费用。 * **产品成本核算的三大阶段**： * **计划 (Planning) / 标准成本估算 (Standard Cost Estimation)**： * **物料清单 (BOM - Bill of Material)**：定义生产成品所需的物料。 * **工艺路线 (Routing) / 主工艺路线 (Master Recipe)**：定义将原材料或半成品转化为最终产品的操作步骤和涉及的活动。 * **成本估算类型**：包括不带数量结构和带有数量结构的成本估算，以及基础计划对象 (BPO)。 * **成本对象控制 (Cost Object Controlling)**：针对具体的成本发生对象（如生产订单）进行成本核算。 * **物料分类账实际成本核算 (Material Ledger Actual Costing)**：与实际成本相关的核算。 * **成本估算变式 (Costing Variant)**：用于定义成本计算的流程，包含： * **成本核算类型 (Costing Type)**：确定计算何种类型的成本（如标准成本、报价成本）。 * **评估变式 (Valuation Variant)**：定义成本计算的具体方式，涉及物料评估、活动类型/流程、外包、外部加工、间接费用（成本核算表）。 * **日期控制 (Date Control)**：设定成本的有效期间。 * **数量结构控制 (Quantity Structure Control)**：指定BOM的应用和工艺路线的选择。 * **转移控制 (Transfer Control)**：设定成本数据从单个工厂或跨工厂转移的方式。 * **参考变式 (Reference Variant)**：作为成本分摊的参考。 * **成本对象控制 (Cost Object Controlling)**： * 涉及计划成本和实际成本的成本估算变式。 * **在制品 (WIP)**：通过结果分析码 (Result Analysis Key) 进行管理。 * **差异 (Variance)**：通过差异码 (Variance Key) 进行分析。 * **结算 (Settlement)**：将成本对象上的成本进行分配。 * **产品成本核算场景 (Product Costing Scenarios)**： * **按订单产品成本 (Product Cost by Order)**：针对生产订单、加工订单、CO订单。 * **按期间产品成本 (Product Cost by Period)**。 * **销售订单成本核算 (Sales Order Costing)**。 * **成本核算表 (Costing Sheet)**：用于将成本中心产生的间接费用分摊到产品成本中。 * **成本构成结构 (Cost Component Structure)**：清晰展示总成本的构成明细，如材料成本、活动成本和间接费用。 本课程为理解和运用SAP S/4HANA进行精细化成本管理和控制提供了坚实的基础。
Product CostingProduct costing is used for the calculation of cost of goods manufactured. COGM is comprised of· Material Cost· Activity Cost (Direct Overhead)· Indirect Overhead CostProduct Costing is divided into three main phases· Planning (Standard Cost Estimation)· Cost Object Controlling· Material Ledger Actual CostingDifferent types of cost estimation can be calculated in product costing like· Base Planning Object (BPO)· Cost Estimations without Quantity Structure· Cost Estimation with Quantity StructureQuantity structure is comprised of BOM & Routing / Master Recipe. In the Bom we specify the material those will be used for the manufacturing of finished goods. In routing we specify the activities which will be performed on raw material or semi-finished goods to convert them into final product.Standard Cost Estimation (Planning)Costing Variant:In the costing variant we specify the process for the calculation of material cost estimate. Following components are used for creating costing variant.· Costing TypeIn the costing type we specify which type of cost we are calculating. Different types of costing variants can be created to calculate different types of costs like standard cost, quotation cost etc.· Valuation VariantIn the valuation variant we specify how the cost will be calculated. Followings are the components of valuation variants.o Material Valuationo Activity Types / Processeso Subcontractingo External Processingo Overhead§ Costing Sheet· Date ControlIn date control we specify the validity of the date.· Quantity Structure ControlIn quantity structure control we specify Bom application area and routing selection ID.· Transfer ControlIn the transfer control we specify that the cost of the material will be transferred from single plant or from cross plant too.· Reference VariantCost Object ControllingIn cost controlling we specifyCosting Variant for plan cost Costing Variant for actual cost WIP (Result Analysis Key) Variance (Variance Key) SettlementProduct Costing Scenarios Product Cost by Ordero Production Ordero Process Ordero CO Order Product Cost by Period Sales Order CostingCosting SheetCosting sheet is used to allocate the overheads from cost center to the product cost.Cost Component StructureCost component structure will display the breakup of the cost how the total cost will be calculated?It will be comprised of material cost, activity cost & indirect overhead cost.
