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所在平台: Udemy |
课程主页: https://www.udemy.com/course/sap-product-costing-jointco-product-and-by-product-process/
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本次 Coursera 课程“SAP 产品成本核算 - 共同/共同产品和副产品流程”深入介绍了 SAP 系统中多种生产场景的成本核算方法。 课程主要涵盖三个核心部分： **1. 共同产品/联合生产成本核算:** * **定义:** 当一个生产订单产生多个主要产品（而非副产品）时，这些产品被视为共同产品，每个产品都同等重要。 * **流程详解:** * **源结构定义:** 确定各共同产品之间的成本分配方式。 * **物料主数据创建:** 创建两个或多个主要物料（共同产品）。 * **物料清单 (BOM) 创建:** 包含生产所需的所有原材料，需要同时考虑共同产品。 * **工艺路线 (Routing) 创建:** 详细描述制造过程的各个步骤。 * **当量系数维护:** 在物料主数据中设置，用于决定联合成本在共同产品之间的分配比例。 * **标准成本估算 (CK11N & CK24):** 计算所有共同产品的标准成本。 * **生产订单创建:** 创建生产订单，记录共同产品的制造详情。 * **生产过账:** 跟踪生产过程中的各项指标，如成本差异、生产效率等。 * **生产完工与核算:** 订单完工包括物料发放、工序确认和物料收货，相关的会计分录会记录生产出的共同产品的价值。 * **初步结算:** 根据当量系数对共同产品进行初步的成本分配。 * **差异计算与结算:** 计算计划成本与实际成本之间的差异，并将其在共同产品之间进行结算。 **2. 副产品成本核算流程:** * **定义:** 副产品是在生产主要产品过程中产生的次要产品，它们具有一定价值，但次于主要产品。 * **流程详解:** * **总账科目创建与配置:** 设置专门的科目用于记录副产品的价值，这需要在 OKTZ 和 OBYC 中进行配置。 * **物料与生产设计:** 在物料主数据中创建主要物料和副产品，并相应地设计 BOM 和工艺路线。 * **标准成本估算 (CK11N & CK24):** 确定主要产品的标准成本。 * **生产与核算:** 执行生产流程，记录副产品的产生，并捕获相关的会计分录。 **3. 特殊采购流程:** * **定义:** 该流程用于将产品从一个工厂（如制造工厂）转移到另一个工厂（如销售或仓库工厂）。 * **流程详解:** * **新工厂创建:** 通过复制现有工厂的配置来创建一个新的工厂（通常是销售或仓库工厂）。 * **特殊采购关键配置:** 为仓库工厂定义其采购方式（通常是从另一个工厂采购）。 * **标准成本估算:** 确定制造工厂和仓库工厂中物料的标准成本。 * **转移过账:** 将物料从制造工厂转移到仓库/销售工厂。根据配置，这会反映库存的变化，并可能产生财务影响。 本课程通过详细介绍以上流程，确保 SAP 系统能够精确地捕获各种生产场景（包括共同产品、副产品和特殊采购场景）的成本，从而实现准确的成本核算和财务报告。
CO-Product/ Joint Production, By-Product Costing Process, and Special Procurement Process:CO-Product/ Joint ProductionIn scenarios where multiple main products (not by-products) emerge from one production order, each product is treated with equal importance. These are termed CO-Products.A. CO Product Costing: Complete Live Scenario1. Define Source Structure:Design the way costs will be allocated among the CO-products.2. Material Master Creation:Two or more main materials (CO-products) are created.3. BOM Creation:Includes all raw materials required for the production, considering both CO-products.4. Routing:Steps involved in the manufacturing process.5. Equivalence Numbers Maintenance:In the material master, determine the proportion in which the joint costs will be distributed among CO-products.6. Standard Cost Estimation (CK11N & CK24):Calculate the standard cost for both CO-products.7. Production Order Creation:A production order is created capturing the manufacturing details of the CO-products.8. Production Observations:Observe variances, production efficiencies, and other aspects during the manufacturing process.9-10. Production Completion and Accounting:The completion of the order involves goods issue, activity confirmation, and goods receipt. The accounting entry captures the value of produced CO-products.11. Preliminary Settlement:Initial distribution of costs among CO-products based on equivalence numbers.12-13. Variance Calculation and Settlement:Any variance between planned and actual costs is calculated and settled among the CO-products.By-Product Costing ProcessBy-products are secondary products that arise during the production of a main product. They have some value but are secondary to the main product.1-3. G/L Account Creation and Configuration:A dedicated account for capturing the value of by-products. This is configured in OKTZ and OBYC settings.4-6. Material and Production Design:Create a main material and a by-product in the material master. Design the BOM and routing accordingly.7. Standard Cost Estimation (CK11N & CK24):Determine the standard cost for the main product.8-10. Production and Accounting:Execute the production cycle, record the emergence of the by-product, and capture the corresponding accounting entry.Special Procurement ProcessThis process is used for transferring products from one plant (like manufacturing) to another (like sales or depot).1. New Plant Creation:A new plant (typically a sales or depot plant) is created by copying configurations from an existing plant.2. Special Procurement Key Configuration:For the depot plant, define how the procurement will take place (typically from another plant).3. Standard Costing Estimation:Determine the standard cost of the material in both the manufacturing and depot plants.4. Transfer Posting:Materials are transferred from the manufacturing plant to the depot/sales plant. This reflects a change in stock and may or may not have financial implications based on the configuration.These processes in SAP ensure that production scenarios, whether they involve co-products, by-products, or special procurement scenarios, are captured in detail, enabling accurate costing and financial reporting.
