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所在平台: Udemy |
课程主页: https://www.udemy.com/course/sap-product-costing-sub-contracting-external-process-mfg/
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**SAP产品成本核算 - 委外加工与外部作业制造** 本课程深入讲解SAP系统中委外加工（Subcontracting）和外部作业制造（External Operation Mfg.）的关键流程，这两种方式允许企业将部分生产环节外包给第三方执行。 **委外加工流程详述：** 1. **评估类别（Valuation Classes）创建：** 用于将物料（原材料、包装材料、成品）与总账科目进行关联，确保成本过账的准确性。 2. **总账科目（G/L Accounts）创建：** 包括原材料/包装材料消耗科目、来自供应商的制造成本科目，以及委外加工费用科目，用于记录各项成本。 3. **OBYN设置：** 配置财务会计中的自动成本过账，涉及RM/PACK、FG和委外加工费用。 4. **OKTZ（间接费用分配组）：** 为原材料和包装材料分配间接费用，控制成本的间接分配方式。 5. **成本中心（Cost Center）创建：** 专为委外加工流程设计，用于归集特定部门或活动的成本。 6. **成本核算与评估变式（Costing and Valuation Variant）设计：** 针对委外加工流程量身定制，用于计算成本。 7. **采购订单（Purchase Order）创建：** 使用项目类别“L”（委外加工），通过转移过账将所需组件转移给委外加工商。 8. **货物接收（Goods Receipt）：** 使用移动类型101接收委外加工的成品。 **外部作业制造流程详述：** 1. **外部作业总账科目：** 用于记录外部作业相关的成本，并在OKTZ中配置。 2. **成本核算与评估变式设计：** 专门针对外部作业流程，控制其成本计算方式。 3. **物料主数据（Purchase Info Record）与工艺路线（Routing）：** 物料主数据包含外部作业的供应商和定价信息。工艺路线中带外部加工控制码的工序，定义了作业顺序并指定外部作业。 4. **生产订单（Production Order）创建：** 当生产订单涉及外部作业时，会自动生成相应的采购申请。 5. **货物接收：** 针对外部作业的货物或服务，在采购订单下接收，并过账至生产订单。 6. **生产订单成本趋势（Production Order - Cost Trend）：** 可查看生产订单的成本构成，包括组件发出、工序确认和成品接收成本。 7. **差异计算与结算（Variance Calculation and Settlement）：** 在月末或生产周期结束时，计算生产订单计划成本与实际成本之间的差异，并将差异结算至相应的成本对象。 本课程展示了SAP系统在处理复杂制造场景中的灵活性，尤其是在企业将部分生产活动外包给第三方时，确保了成本的准确核算和追踪。
Subcontracting and External Operation Process are crucial aspects of manufacturing in SAP. They represent ways in which a company can outsource part of their production to third parties. Here's a detailed elaboration on the processes:Subcontracting Process1. Creation of Valuation Classes: Valuation classes help in determining the G/L account for postings.RM: Raw MaterialPACK: Packaging MaterialFG: Finished Goods2. Creation of G/L Accounts:RM & PACK Consumption: This is where costs related to the consumption of raw materials and packaging are posted.FG - COST of MFG from Vendor: Represents the cost incurred when manufacturing is done by the subcontractor.Subcontracting Charges Account: Captures additional charges related to subcontracting that are not part of material or production costs.3. OBYC Settings: Determines the automatic postings in Financial Accounting.Configure for RM & PACK, FG, and subcontracting charges.4. OKTZ (Overhead Cost Groups):Assign overheads for RM and PACK. This determines how indirect costs are allocated.5. Cost Center Creation:Specifically for the subcontracting process. Cost centers capture costs for specific departments or activities.6. Design Costing and Valuation Variant:Tailored to the subcontracting process, determining how costs are calculated.7. Purchase Order:Create using item category 'L' (Subcontracting). Transfer the necessary components to the subcontractor via a transfer posting.8. Goods Receipt:When subcontracted goods are received using Movement Type 101.External Operation Process Costing1. G/L Accounts for External Operation:Represents costs associated with external operations. Configure this in OKTZ.2. Costing and Valuation Variant Design:For external operation processes. This variant controls how costs are calculated for external operations.3. Purchase Info Record and Routing:Purchase Info Record contains details of the vendor and pricing for the external operation.Routing, with an external processing control key, dictates the sequence of operations and designates one or more operations as external.4. Production Order Creation:When the production order is created for a material with an external operation, a purchase requisition is automatically generated for that operation.5. Goods Receipt:Goods or services related to the external operation are received against the purchase order and are posted to the production order.6. Production Order - Cost Trend Option:The cost trend in a production order shows various cost elements. It will display goods issue (cost of components), activity confirmation (production costs), and goods receipt (cost of the finished product).7. Variance Calculation and Settlement:At the end of the month or production cycle, variances between planned and actual costs for the production order are calculated. The variances are then settled to their respective cost objects (like a cost center or a finished goods inventory account).Both these processes showcase the flexibility of the SAP system to handle complex manufacturing scenarios where not all operations are performed in-house. The setup ensures proper accounting and cost tracking for activities outsourced to third parties.
