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所在平台: Udemy |
课程主页: https://www.udemy.com/course/sap-co-product-costing-for-cement-manufacturing-process/
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课程名称：水泥制造过程中的SAP CO“产品成本核算” 课程概述：水泥行业的SAP产品成本核算是一个复杂的过程，经过行业特定的制造步骤进行调整。本课程将深入探讨这一过程。水泥制造作为一个过程行业，其成本核算通过过程订单（PP-PI）进行，而不是离散制造中更适合的生产订单。 水泥制造流程： 1. 石灰石矿采：从采石场提取石灰石。在SAP中，这可以通过过程订单记录与矿采活动相关的成本，包括设备维护、人工和其他间接费用。 2. 石灰石破碎：对提取的石灰石进行加工，以获得破碎石灰石。此过程订单将捕获机械磨损、电力及人工成本等费用。 3. 生料准备：将矿粉与粘土等添加剂混合，形成生料。此过程订单将计算添加剂的比例成本、混合和调配费用及相关间接费用。 4. 煤 clinker 形成：生料在窑内加热，形成熟料。此过程将包括窑的燃料成本、维护和排放控制相关费用。 5. 磨粉：将熟料与石膏混合并研磨成水泥。这里的成本包括磨粉机械的磨损、人工和其他间接费用。 6. 包装：水泥根据设施的能力装袋或散装。所捕获的成本包括包装材料、人工和机械维护。 月末结算程序： - F-02：将所有财务（FI）费用记入共同成本中心，捕获所有影响成本的财务记账。 - CPTD：实际模板分配其他间接费用，根据预定义的模板分配间接费用。 - KB31N：向生产成本中心输入统计关键数字（SKF），这些数字用于后续成本分配。 - KSU1：创建评估周期和相关成本要素，以帮助在成本中心之间重新分配成本。 - KSU5：运行评估周期，此操作重新分配成本。 - KSS2：按活动类型进行成本拆分，根据所执行的活动分配成本。 - KSII：计算实际活动费率，确定活动的实际成本。 - CON2：对过程订单进行重新估价，使用实际活动费率更新过程订单。 - CO43：间接费用计算，根据预定义的费率或百分比计算间接费用。 - KKS1：计划成本与实际成本之间的差异计算，识别预期与实际之间的偏差。 - CO88：将过程订单的成本结算至财务账户，通过将成本入账财务会计来完成成本核算过程。 所有这些步骤确保准确捕获、分配和最终确定与水泥生产过程相关的成本。在SAP S/4 HANA或ECC环境中实施此功能将为企业提供深入的生产成本洞察，帮助进行定价、盈利能力分析和成本控制。
SAP Product Costing for the Cement Industry is an intricate process that's adapted to the industry's unique manufacturing steps. Let's delve deeper into the process.SAP CO: Product Costing in Cement Manufacturing with Process OrdersFor cement manufacturing, as a process industry, the costing is carried out through Process Orders (PP-PI) as opposed to discrete manufacturing where Production Orders are more suitable.Process Flow for Cement Manufacturing:Limestone Mining:Extraction of limestone from quarries.In SAP, this could be represented by a process order capturing the costs associated with mining activities including equipment maintenance, labor, and other overheads.Limestone Crushing:The extracted limestone is processed to obtain crushed limestone.This process order would capture costs like machinery wear and tear, electricity, and labor costs.Raw Meal Preparation:Additives like clay are mixed with crushed limestone to create raw meal.The process order here would account for the proportional costs of the additives, mixing and blending costs, and any associated overheads.Clinker Formation:The raw meal undergoes heating in a kiln, resulting in the formation of clinker.Costs such as fuel for the kiln, maintenance of the kiln, and emissions controls would be accounted for in this process order.Grinding:The clinker is mixed with gypsum and ground to obtain cement.Here, costs would include the wear and tear of grinding machinery, labor, and other overheads.Packing:The cement is either packed into bags or loaded in bulk, depending on the facility's capabilities.Costs captured would be packaging materials, labor, and machinery maintenance.Month End Closing Sequence in Product Costing:F-02: Booking of all Financial (FI) expenses to a common cost center.Captures all financial postings that affect costs.CPTD: Actual template allocation for other overhead expenses.Distributes overhead costs based on pre-defined templates.KB31N: Entry of Statistical Key Figures (SKF) to production cost centers.These figures are used as a basis to allocate costs later.KSU1: Creation of Assessment Cycle and related Cost Element.Helps in redistributing costs among cost centers.KSU5: Running the Assessment Cycle.This action redistributes the costs.KSS2: Cost Splitting by activity type.Allocates costs based on the activity performed.KSII: Calculation of actual activity rates.Determines the actual costs of activities.CON2: Revaluation of process orders.Updates process orders with the actual activity rates.CO43: Overhead calculation.Computes the overheads based on pre-defined rates or percentages.KKS1: Variance calculation between planned and actual costs.Identifies deviations between what was expected vs. what was incurred.CO88: Settles the costs from process orders to financial accounts.Finalizes the costing process by posting costs to financial accounting.All these steps ensure accurate capturing, allocation, and finalization of costs associated with the cement manufacturing process in SAP. Implementing this in the SAP S/4 HANA or ECC environment would provide businesses with deep insights into their production costs, helping in pricing, profitability analysis, and cost control.
