1.SAP关于成本的概念
2.差异的计算方法.
3.实际成本计算方法
4.SAP variance
1.成本的概念
标准成本=标准价格 * 标准数量 + 作业价格 * 标准数量
计划成本=计划价格 * 计划数量 + 作业价格 * 计划数量
实际成本=实际价格 * 实际数量 + 作业价格 * 实际数量
目标成本=标准价格 * 实际数量考察函 + 现代小诗作业价格 * 工业项目建设用地控制指标实际数量
注意在SAP中目标成本根据生产订单中产品成本评估时的价格乘以生产订单完工入库量乘以BOM用量的积.
计划成本为生产订单计划生产量乘BOM用量乘计划生产变式中定义的价格.
计划成本即企业成本计划时使用的成本，是企业全部计划的一部分。
计划成本同目标成本的差别是：目标成本是成本控制的需要，计划成本是企业全面预算和计划控制的需要。
计划成本的核算时间为计划订单产生时，当您保存订单时已计划成本会自动计算，如果您做出的更改与成本核算有关，则在您保存订单时，会重新计算已计划成本。
想更新已计划成本，选择订单 功能 计算成本。
要显示预计成本，选择转向 成本分析。
2.差异分算
标准改订差
（本期标准成本－前期标准成本）* 前期期末库存数量
采购价差
（PO单价－本期标准成本）* 汇率 * 本次入库数量
我认为应该是这样的： （PO单价* 汇率 －本期标准成本）* 本次入库数量
应付立帐（快乐语言IV）（价格差异IPV）
（发票金额 － PO金额）* 汇率
结报汇差
（本期汇率－前期汇率）* 结报外币金额
工单差异（材料用量差异，工费效率差异）
工单实际投入金额－工单实际产出金额
跨工厂物料异动差异
（转出工厂标准成本－转入工厂标准成本）* 本次转拨数量
物料帐差异；
Price Different(价差）：
仅指汇率差以外的差异，包括采购价差，标准改订差，工单差异，工厂转拨差异等
Exchange Different(汇差）：
采购结报时的汇率差异
Single-Level Different(单阶差异）：
仅指本身所产生的差异
Multi-Level Different(多阶差异）；
仅指来自下阶料号的差异
SAP料号差异合计 ＝ 料号起初差异＋来自下阶的差＋标准改订差＋采购差异＋结报价差＋结报汇差＋工单差异＋跨工厂物料异动差异
分摊： 期末库存差异数 转至其他料件差异数 分摊至销货成本差异数
3.实际成本计算方法
在生产订单中实际成本的计算如下：
1冬阴功汤的做法、直接材料成本：是为生产订单直接领用的物料的成本，等于本张订单领用物料的数量乘以此物料主数据中的价格，数据来源为MM模块；
2、直接人工费：等于本张订单耗用的实际工时乘以本产品的单位小时人工费率，实际工时在订单确认时输入，单位小时人工费率来自于作业价格，通过工艺路线中的工作中心计算得出，其贷方为对应的成本中心；
3、制造费用：等于本张订单耗用的实际工时乘以本产品的单位小时制造费费率，实际工时在订单确认时输入，单位小时制造费费率来自于作业价格，通过工艺路线中的工作中心计算得出，其贷方为对应的成本中心。
实际成本同目标成本对比计算差异，以进行成本控制。脱口
4.sap variances
Variances on the input side:
Scrap variances
You specify whether scrap variances are calculated in the step Define Variance Keys. You control whether scrap variances are displayed by lecting the indicator for scrap variances in the variance variant. This enables you to control the display of scrap or the deduction of the scrap from the actual costs parately for each variance variant; you can also control this parately for each variance variant by assigning the variance variant to a target cost version.
Example:
You have specified in the variance key that scrap variances are to be calculated.
In target cost version 0, you are using variance variant 001. The scrap variances are turned on in variance variant 001.
In target cost version 3, you are using variance variant 999. The scrap variances are turned off in variance variant 999.
In the Valuation Variant for Work in Process and Scrap (Target Costs), you can specify which cost estimate is ud as a basis for calculating the target costs for the valuation of the scrap variances. You specify this valuation variant for scrap in target cost version 0. Scrap variances are calculated in all target cost versions in accordance with the valuation variant specified in target cost version 0.
Input price variances
Input price variances are the differences between the planned prices and the actual prices of the resources ud. If this indicator is t, you should make sure that:
The Material origin indicator is t in the costing view of the master record of cost-critical materials
The Record quantity indicator is t in all relevant cost elements
Input quantity variances
Input quantity variances are differences between the planned and actual input quantities of the resources. If this indicator is t, you should make sure that:
The Material origin indicator is t in the costing view of the master record of cost-critical materials
The Record quantity indicator is t in all relevant cost elements
Resource-usage variances
A resource-usage variance aris when a different resource is ud than was planned.
Remaining input variances
Remaining input variances are differences on the input side that cannot be assigned to any other variance category on the input side (such as overhead).
Variances on the output side:
Lot size variances
Lot size variances are differences between the planned fixed costs and the charged fixed actual costs. Lot size variances can only be calculated for target cost version 0.
党小组意见
Output price variances
Output price variances are differences between the target credit (at the standard price) and the actual credit (for example at the moving average price).
Mixed-price variances
If you valuate your inventories with mixed prices, mixed-price variances may result if the standard price calculated on the basis of the mixed cost estimate is not the same as the target cost of the procurement alternative.
Example:
Suppo the standard price for a material was calculated in a mixed cost estimate. The material has price control indicator S, which means that the goods receipts are valuated at the standard price and the order is credited accordingly. When the system calculates the total variance, it compares the control cost (in this ca the actual cost) with the procurement alternative for which the order was created. If the target cost for the procurement alternative is not the same as the credits at the standard price, a mixed-price variance will result.
See also: New Varianace Category: Mixed-Price Variance
Remaining variances
Remaining variances are variances that cannot be assigned to any other variance category (for example, rounding differences). If the system cannot calculate any target costs, only remaining variances will be calculated.
Variances are calculated for all variance categories that are lected in this view.
If a particular variance category is not lected, the variances of that category will be assigned to the remaining variances. Scrap variances are an exception to this: if you don't want to e scrap variances, the variances can enter all other variance categories on the input side.
If no variance categories are lected, only remaining variances will be calculated.
The Minor differences field enables you to have small amounts charged and ttled as remaining variances, although they are still assigned to the relevant variance category in the detail screen of variance calculation.
Actual cost
Indicates which actual costs were allocated to the cost center, business process, order, or cost object ID.
In Cost Object Controlling, the posted actual costs contain:
Work in process
Scrap
Variances
WIP
墨字开头的成语Indicates the costs for work in process in the chon column. This column is not ud for orders with full ttlement.
U
The variance calculation process subtracts the value of the work in process and scrap from the actual costs, and compares the resulting control costs with the target costs.
Dependencies
You can transfer the work in process to Financial Accounting and Profit Center Accounting when you ttle.
In Product Cost Controlling (CO-PC)
The unfinished products who costs are calculated in one of the following ways:
By calculating the difference between the actual costs charged to an order and the actual costs credited to the order
By valuating the yield confirmed to date for each milestone or reporting point, less the relevant scrap
Scrap variance
U
Scrap variances are calculated in the variance calculation process.
Dependencies
Scrap variances are valuated according to the strategy specified in Customizing for Cost Object Controlling in the valuation variant for work in process (target costs) and scrap. If you have not defined a valuation variant for scrap, the scrap variances are valuated at standard cost.
