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所在平台: Udemy |
课程主页: https://www.udemy.com/course/sap-co-product-costing-by-order-scenario-in-s4-hana-1909/
课程评论：没有评论
**Coursera 课程总结：SAP CO 产品成本核算、物料分类账与 COPA 场景** 本课程深入探讨了 SAP CO 模块在 S/4 HANA 2022 & 2023 版本中的产品成本核算、物料分类账 (Material Ledger) 和获利能力分析 (COPA) 场景。 **产品成本核算**是企业成本控制和评估盈利能力的核心。课程涵盖了多种产品成本核算方法： * **按订单成本核算 (Make to Stock):** 适用于非重复性生产，成本基于制造订单。 * **按销售订单成本核算 (Make to Order):** 针对特定销售订单进行成本核算，常用于定制化产品。 * **带销售订单控制的带库存/非库存产品成本核算:** 依据是否有预测性库存和销售订单驱动库存来区分。 * **期间成本核算:** 按期间对产品进行成本核算，不考虑具体订单。 * **重复制造 (考虑/不考虑报告点):** 成本核算适用于重复性生产，根据是否关注生产过程中的检查点来划分。 * **联产品的生产、副产品成本核算:** 区分具有相似价值的主产品（联产品）和价值较低的次要产品（副产品）。 * **混合成本核算（拆分评估）:** 适用于同一物料存在多种采购或制造方式的情况。 * **委外加工、外部作业产品成本核算:** 核算部分生产流程外包给外部供应商产生的成本。 * **跨工厂特殊采购产品成本核算:** 确定从同一公司内部不同工厂采购物料的成本。 * **附加成本估算:** 估算制造过程中附加材料的成本。 **物料分类账 (Material Ledger)** 启用了实际成本核算，并支持多重评估： * **多重货币:** 支持公司代码货币、集团货币和全球公司货币。 * **多重评估:** 包括法定评估、集团评估和利润中心评估。 * **转移定价:** 涵盖公司间和公司内转移定价。 * **实际成本核算执行与 CKM3:** CKM3 事务码用于详细分析物料价格变动。 * **CKMLCPAVR (累计实际成本核算):** 提供累计实际成本核算的概览。 本课程为理解 SAP CO S/4 HANA 2022 在产品成本核算和物料分类账方面的应用提供了全面而精炼的概述。每个主题都可以根据实际场景进行更详细的流程、配置和案例研究。
SAP CO Product Costing, Material Ledger and COPA Scenarios in S/4 HANA-2022 & 2023The Product Costing module allows organizations to determine the production costs of products. This is integral for controlling and for assessing profitability. Material Ledger enables actual costing and supports multiple valuations in parallel.Product Costing Techniques:Product costing by order (Make to Stock): Costs are determined based on manufacturing orders. It's suitable for non-repetitive production.Product costing by Sales order (Make to Order): Costing is done for specific sales orders. Typically used for customized products.Product costing with Sales order controlling vaulted stock with sale order controlling: When both anticipated stock and actual sales order-driven stock exist.Product costing with sales order controlling non-vaulted stock with sale order controlling: For products produced directly against sales orders without anticipation.Product costing by period: Periodic costing for products irrespective of orders.Repetitive manufacturing without reporting points consideration: Costs for products that are manufactured repetitively and without specific checkpoints.Repetitive manufacturing with reporting points (work in process) consideration: Costs are captured at different stages or checkpoints of the production process.Joint Production Process: Multiple main products are derived from one production order.CO-Product costing process and By Product Costing Process: Co-products are main products with similar value, whereas by-products have minor value compared to the main product.Mixed Costing process- Split Valuation: When a material can be procured/manufactured in more than one way.Sub-Contracting, External Operations Product costing process: Costs when a part of the manufacturing process is subcontracted to external suppliers.Cross plants -Special Procurement product costing: Costs are determined when procuring from a different plant within the same company.Additives cost estimation: The costs of additive materials in the manufacturing process.SAP CO S/4 HANA 2022 & 2023 -Material LedgerMultiple Currencies:Company Code Currency: Primary currency for a company code.Group Currency: Consolidation currency.Global company Currency: Company currencyMultiple Valuations:Legal Valuation: As per local regulations.Group Valuation: Consolidated valuation.Profit Center Valuation: Based on profit center reporting needs.Transfer pricing:Inter Company: Pricing between different company codes.Intra Company: Pricing within the same company code.Material Ledger- Actual Costing Execution and CKM3: The CKM3 transaction provides a detailed material price analysis showing the evolution of material prices.CKMLCPAVR: Cumulative Actual Costing:This overview provides a detailed but condensed understanding of the topics related to SAP CO: S/4 HANA 2022 in the context of Product Costing and Material Ledger. Each of these topics can further be elaborated into detailed processes, configurations, and examples based on real-time scenarios.
