Actual Costing with the Material Ledger in SAP Erp

2. Revised Auflage 2015
ISBN: 978-1-4932-1245-3
Verlag: Rheinwerk Publishing, Inc.

Buch, Englisch, 547 Seiten, Format (B × H): 187 mm x 236 mm, Gewicht: 1164 g

Reihe: SAP PRESS Englisch

Keep your internal costs straight! Get the complete picture on valuation and costing with the Material Ledger in this book, from master data setup and configuration to revaluations. Using a practical approach, helpful steps, and detailed case studies, you'll learn how to set up and configure the Material Ledger for several scenarios, use its different functions for calculations, reports, and valuation scenarios, and much more.

Highlights:

- Product cost planning

- Actual costing runs

- Total cost absorption

- Purchase price variance

- Manufacturing and overhear variances

- Material price determination

- COGS/WIP revaluation at actual cost

- IFRS

- SAP HANA

- Integration with Financial Accounting

Autoren/Hrsg.

Reis, Vanda

Fachgebiete

• Mathematik | Informatik EDV | Informatik Business Application Unternehmenssoftware SAP
• Mathematik | Informatik EDV | Informatik Angewandte Informatik Wirtschaftsinformatik
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen
• Wirtschaftswissenschaften Betriebswirtschaft Wirtschaftsinformatik, SAP, IT-Management

Inhaltsverzeichnis

… Acknowledgments ... 171 ... Introduction ... 19 1.1 ... Structure of This Book ... 20 1.2 ... Looking Ahead ... 22PART I ... Introduction to the Material Ledger ... 252 ... Material Ledger Basics ... 27 2.1 ... Price Control and Inventory Valuation ... 28 2.2 ... Material Ledger Concepts and Usage ... 44 2.3 ... Material Price Determination Control ... 49 2.4 ... Material Price Analysis, Categories, and Process Categories ... 50 2.5 ... Procurement/Consumption Alternatives and the Controlling Level ... 55 2.6 ... Summary ... 583 ... Product Cost Planning ... 59 3.1 ... Business Case ... 60 3.2 ... Master Data ... 61 3.3 ... Activity Types and Planning Prices ... 70 3.4 ... Selected Configuration for Product Cost Planning ... 73 3.5 ... Standard Costing ... 76 3.6 ... Summary ... 884 ... Material Ledger Configuration and Startup ... 89 4.1 ... Multiple Currencies Configuration ... 90 4.2 ... Actual Costing Configuration ... 98 4.3 ... Material Ledger Startup ... 103 4.4 ... Reconciliation of the Material Ledger Currencies ... 107 4.5 ... Price Determination Control ... 109 4.6 ... Material Master Data with Material Ledger ... 111 4.7 ... Summary ... 1125 ... Account Determination Configuration for the Material Ledger ... 113 5.1 ... Account Determination: Basic Configuration ... 113 5.2 ... Account Determination: WIP Revaluation ... 128 5.3 ... Exchange Rate Differences ... 131 5.4 ... Summary ... 133PART II ... Basic Functions of the Material Ledger ... 1356 ... Purchasing Processes and Variances ... 137 6.1 ... External Procurement and Purchase Price Variances ... 138 6.2 ... External Procurement and Exchange Rate Variances ... 151 6.3 ... Changing the Controlling Level ... 160 6.4 ... Summary ... 1647 ... Manufacturing and Overhead Variances ... 165 7.1 ... Manufacturing Order and Preliminary Costing ... 166 7.2 ... Simultaneous Costing ... 172 7.3 ... Plant-to-Plant Material Transfers ... 187 7.4 ... Period-End Processing ... 189 7.5 ... Summary ... 2008 ... Periodic Actual Costing ... 201 8.1 ... Creating a Costing Cockpit Run ... 202 8.2 ... Material Selection ... 205 8.3 ... Determine Sequence ... 207 8.4 ... Single-Level Price Determination ... 209 8.5 ... Multilevel Price Determination ... 223 8.6 ... Post Closing ... 243 8.7 ... Mark Material Prices ... 257 8.8 ... Summary ... 2619 ... Actual Costing Revaluations ... 263 9.1 ... Revaluation of Consumption ... 264 9.2 ... Revaluation of Work in Process ... 276 9.3 ... Summary ... 30710 ... Actual Costs and Value Flow Reports ... 309 10.1 ... Actual Cost Component Split ... 310 10.2 ... Valuated Actual Quantity Structure ... 312 10.3 ... Actual Bill of Materials ... 316 10.4 ... Value Flow Monitor ... 318 10.5 ... Activity Types Value Flow Display ... 329 10.6 ... Summary ... 33111 ... Material Ledger: More Functionalities ... 333 11.1 ... Transferring Actual Costs to CO-PA ... 334 11.2 ... Debiting or Crediting Materials ... 345 11.3 ... Changing Actual Cost Component Split Values ... 351 11.4 ... Distribution of Usage Variances (DUV) ... 354 11.5 ... Alternative Valuation Run (AVR) ... 376 11.6 ... Summary ... 391PART III ... Advanced Topics in the Material Ledger ... 39312 ... Transfer Prices and Multiple Valuation Approaches ... 395 12.1 ... Transfer Price Concepts ... 396 12.2 ... Multiple Valuation Approach Implementation Scenarios ... 397 12.3 ... Multiple Valuations Configuration ... 399 12.4 ... Profit Center Implementation Configuration ... 409 12.5 ... Automatic Account Determination Configuration ... 411 12.6 ... Defining the Transfer Prices Pricing Procedure ... 416 12.7 ... Optional Configuration ... 424 12.8 ... Multiple Valuations Startup Procedure ... 434 12.9 ... Multiple Valuations Process Examples ... 436 12.10 ... Summary ... 44013 ... Multiple Valuation of Cost of Goods Manufactured and IFRS ... 443 13.1 ... Introduction to IFRS ... 444 13.2 ... Multiple Valuation of Inventory Concept ... 445 13.3 ... Multiple Valuation of COGM Configuration ... 447 13.4 ... Periodic Process for Multiple Valuation of COGM ... 460 13.5 ... Summary ... 47014 ... Actual Costing Cross-Company Code ... 471 14.1 ... Stock in Transit and Actual Costing Function Prerequisites ... 472 14.2 ... Procurement Process ... 477 14.3 ... Stocks in Transit and Purchase Order (GRP) ... 478 14.4 ... Intercompany Profits in the Actual Cost Component Split ... 481 14.5 ... Cross-Company Code Stock Transfer Processes in Multilevel Actual Costing ... 483 14.6 ... Summary ... 48515 ... Material Ledger on SAP HANA ... 487 15.1 ... Why Use SAP HANA for Material Ledger? ... 488 15.2 ... Material Ledger Accelerator ... 489 15.3 ... Data Replication ... 490 15.4 ... Application Settings for SAP ERP Accelerators: Transaction HDBC ... 499 15.5 ... Show Database Table Content via Transaction SE16H ... 504 15.6 ... Closing Procedures ... 505 15.7 ... Reporting ... 506 15.8 ... Summary ... 518... Appendices ... 521A ... Examples in T Accounts ... 523 A.1 ... Period 01 ... 523 A.2 ... Period 02 ... 532B ... Bibliography ... 535C ... The Author ... 537... Index ... 539

Über Autor(innen)

Reis, Vanda
Vanda Reis is a Product Costing and Material Ledger expert who has worked as a consultant and advisor for several of the largest companies worldwide. She has more than 12 years experience with product costing processes including actual costing (material ledger). Vanda has worked for several major SAP accounts as a consultant and advisor for material ledger subject matter. She has written material ledger articles for the Financial Experts magazine, and is a regular contributor to the SAP community.