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所在平台: Udemy |
课程主页: https://www.udemy.com/course/sap-co-material-ledger-with-first-in-first-out-fifo/
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SAP CO：物料分类账与先进先出（FIFO） 本课程将深入探讨SAP CO模块中的物料分类账功能，并重点介绍如何在S/4HANA 2020版本中结合先进先出（FIFO）方法。 **核心内容**： * **FIFO在S/4HANA 2020中的应用**：学习如何在实际业务场景中，运用SAP CO的物料分类账和FIFO方法处理采购（MM）、生产（Production）和销售（SD）流程。 * **资产负债表估值**：理解公司如何根据不同的内部管理目标、法律要求以及税务目的，采用不同的库存估值方法。您将了解到，在通货膨胀的市场环境下，企业如何选择最适合的库存估值策略。 * **FIFO的原理与实践**：详细解释先进先出（FIFO）的定义，即最早购入或生产的物料最先被视为已消耗（原材料）或已售出（产成品）。本课程将介绍FIFO的提取和估值程序，即最早入库的物料最先出库。 * **实际操作演练**：通过MM、生产和SD周期，进行一系列的测试，包括： * 价格控制为“V”、确定性为“2”的原材料，在未执行实际成本核算（CKMLCP）的情况下，采用FIFO估值。 * 价格控制为“S”、确定性为“3”的原材料，在执行实际成本核算（CKMLCP）的情况下，跨期间采用FIFO提取和估值。 * 价格控制为“S”、确定性为“3”的产成品，在执行实际成本核算（CKMLCP）的情况下，跨期间采用FIFO提取和估值。 * **成本差异处理**：讲解如何根据FIFO提取方法分配价格差异。 * **汇率差异处理**：讲解如何根据FIFO提取方法分配汇率差异。 * **对比分析**：阐述FIFO-物料分类账/实际成本核算与传统的平均成本法-物料分类账/实际成本核算在物料提取和估值方法上的主要区别。 通过本课程，您将全面掌握SAP CO物料分类账与FIFO方法的结合应用，并能有效地处理复杂的库存管理和成本核算场景。
SAP CO Material Ledger with First in-first out (FIFO):How Material Ledger can approach with First in, first out (FIFO) in S/4 HANA 2020 (MM, Production, SD cycle flows)Balance Sheet ValuationIf the Companies report their Inventory values in different ways."Balance sheet" preparation for Legal ,Company policy rules for Internal management objectives also for Tax purpose.The different ways to value inventory is based on how the policy for inventory valuation treats the inflationary factors in the market.The most and main approach of nowadays companies following Inventory withdrawal and valuation in SAP is either "First in-first out (FIFO)" and Average Cost MethodsFirst in, first out (FIFO):"FIFO" stands for first-in, first-out, meaning that the oldest inventory items are recorded as consumed if it is RM(procured material), and Sold if it is FG(production material) first. In other words, the cost associated with the inventory that was purchased/Produced first is the cost expensed first.An approach to inventory management with FIFO method either withdrawal and or valuation procedure in which materials and products are actually withdrawn from stock for sale and or use in the production/process order of their manufacturing (i.e. the first goods received are - or are deemed to be - the first to be issued).Testing with MM, Production and SD Cycles "Material Ledger with First In, First Out (FIFO)"1) Raw material (procured from outside) with price control "V" and determination "2". FIFO Inventory valuation procedure without Actual Costing/Material Ledger execution-CKMLCP in the same period.2) Raw material (procured from outside) with price control "S" and determination "3". FIFO withdrawal method and valuation procedure with Actual Costing/Material Ledger execution-CKMLCP in different periods.3) Finished Product (Internal Manufacturing) with price control "S" and determination "3". FIFO withdrawal method and valuation procedure with Actual Costing/Material Ledger execution-CKMLCP in different periods.4) Price difference also allocated to according FIFO withdrawal5) Exchange rate difference also allocated to according FIFO withdrawal6) Explain Difference between FIFO-Material Ledger/Actual Costing with normal (Average method) -Material Ledger/Actual Costing Inventory withdrawal, valuation method.
