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所在平台: Udemy |
课程主页: https://www.udemy.com/course/sap-co-product-costing-by-period-scenario-in-s4hana-1909/
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SAP S/4HANA 课程总结：针对周期性制造的产品成本核算（按周期场景） 本课程深入探讨了SAP S/4HANA中产品成本核算，特别是在周期性制造（Repetitive Manufacturing）场景下的应用。 **核心概念对比：** * **离散式制造 (Discrete Manufacturing)**：以订单为导向，批量生产，每个批次可能不同，通常使用生产订单。 * **周期性制造 (Repetitive Manufacturing)**：产品持续、不间断生产，周期长。不使用单独的生产订单，而是使用**产品成本收集器 (Product Cost Collector)**。 **周期性制造的关键点：** * **适用物料标识**：适用于生产流程一致、持续生产的物料。物料主数据中有相应标识。 * **产品成本收集器的目的**：在规定周期内收集产品成本，简化成本捕获，无需单独的生产订单。 * **产品成本收集器的创建**：可通过事务代码KKF6N创建，需确保物料主数据已设置周期性制造标识且存在生产版本。 * **成本收集/捕获**：成本（人工、物料、间接费用）可直接过账到产品成本收集器，无需单独订单，流程更简化。 * **报工点 (Reporting Points)**：在生产路线中定义，用于在生产过程中捕获生产数量和价值，以便定期跟踪成本和数量。 * **在制品 (Work in Process - WIP)**： * 离散式制造：基于期末每个生产订单的状态计算。 * 周期性制造：基于报工点计算，通过捕获报工点的成本和数量更有效地确定在制品。 * **解耦场景 (Decoupling Scenario)**：混合使用产品成本收集器和生产订单。主要成本收集在PCC，特殊流程或组件使用单独订单。 * **产品成本收集器与生产订单的关联**：在解耦场景中，可能需要建立两者间的链接，以确保成本的准确汇总。 * **间接费用的捕获**：间接费用可直接过账到PCC，或通过活动、流程、订单等间接方式过账，最终结算到PCC。 * **成本核算变式、成本核算表、模板分配**：用于设计成本计算和分配逻辑。成本核算变式包含成本估算参数，成本核算表定义间接费用应用，模板分配按特定逻辑分摊成本。 * **产品成本收集器的期末结账**：期末将PCC上的所有成本结算到最终成本对象（通常是物料账），确保成本转移并为下周期做准备。 本课程为理解和实践SAP S/4HANA在周期性制造场景下的产品成本核算提供了全面指导。
The topic of Product Costing, especially in the realm of Repetitive Manufacturing in SAP S/4HANA , is extensive. Let's delve into these points:Difference between Discrete and Repetitive Manufacturing Process:Discrete Manufacturing: This process is order-specific and often relates to products that are produced in batches or lots. Each batch could potentially be different from the next. Typically, production orders are used here.Repetitive Manufacturing: Here, a product is produced continuously, often over long periods and without interruption. In this process, no individual production orders are created; instead, a product cost collector is used.Identifying Materials for Repetitive Manufacturing: Materials suitable for repetitive manufacturing are those that have a consistent production process and are produced continually. The material master will have an indicator set for repetitive manufacturing.Purpose of Product Cost Collector in Repetitive Manufacturing: A product cost collector is used to collect costs for a product over a period. It simplifies the process of cost capture in repetitive manufacturing by acting as a receiver for all costs without needing individual production orders.Creating Product Cost Collector in Repetitive Manufacturing: The creation can be done via transaction KKF6N. Before creating a PCC, ensure the material master is set for repetitive manufacturing and a production version exists.Cost Collection/Capture to Product Cost Collector: Costs can be directly posted to the product cost collector. This includes labor costs, material costs, and overheads. The benefit is that individual production order assignment is avoided, streamlining the process.Explanation of Reporting Points: Reporting points in repetitive manufacturing allow the capture of production quantities and values at specific points in the production process. They are defined in the routing and enable tracking of costs and quantities at intervals."Work in Process" Concept between Discrete and Repetitive Manufacturing Process:In Discrete Manufacturing, WIP is calculated based on the status of each production order at period-end.In Repetitive Manufacturing, WIP is calculated based on reporting points. Costs and quantities are captured at these points, helping determine WIP more effectively.Decoupling Scenario: Mix of Product Cost Collector and Production Order: Sometimes, both methods are used in a hybrid fashion, where primary costs are collected on a PCC and specific orders are used for special processes or components.Linking between Product Cost Collector and Production Order: Even though PCC replaces the need for production orders in repetitive manufacturing, there are scenarios where a link might be needed, especially in decoupled scenarios. The link ensures costs are rolled up accurately.Indirect Cost Capture to Product Cost Collector: Costs can be posted directly to a PCC or indirectly via activities, processes, or even orders. These indirect costs will then be settled to the PCC.Designing Costing Variant, Costing Sheet, Template Allocation for Product Cost Collector: This defines how costs are calculated and allocated. A costing variant contains parameters for cost estimates. The costing sheet determines overhead application, and template allocation helps distribute costs based on specific logic.Month End Closing of Product Cost Collector: At month-end, all costs on the PCC should be settled to a final cost object, typically a material ledger. The settlement process ensures costs are transferred and the PCC is ready for the next period.
