SAP中有关差异的一些概念.docx

SAP中有关差异的一些概念.docx

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SAP中有关差异的一些概念

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.SAPvariance

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+作业价格*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（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；

PriceDifferent（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

ExchangeDifferent（汇差）：

 采购结报时的汇率差异

Single-LevelDifferent（单阶差异）：

 仅指本身所产生的差异

Multi-LevelDifferent（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、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。

4.sapvariances

Variancesontheinputside:

Scrapvariances

YouspecifywhetherscrapvariancesarecalculatedinthestepDefineVarianceKeys.Youcontrolwhetherscrapvariancesaredisplayedbyselectingtheindicatorforscrapvariancesinthevariancevariant.Thisenablesyoutocontrolthedisplayofscraporthedeductionofthescrapfromtheactualcostsseparatelyforeachvariancevariant;youcanalsocontrolthisseparatelyforeachvariancevariantbyassigningthevariancevarianttoatargetcostversion.

Example:

Youhavespecifiedinthevariancekeythatscrapvariancesaretobecalculated.

Intargetcostversion0,youareusingvariancevariant001.Thescrapvariancesareturnedoninvariancevariant001.

Intargetcostversion3,youareusingvariancevariant999.Thescrapvariancesareturnedoffinvariancevariant999.

IntheValuationVariantforWorkinProcessandScrap（TargetCosts）,youcanspecifywhichcostestimateisusedasabasisforcalculatingthetargetcostsforthevaluationofthescrapvariances.Youspecifythisvaluationvariantforscrapintargetcostversion0.Scrapvariancesarecalculatedinalltargetcostversionsinaccordancewiththevaluationvariantspecifiedintargetcostversion0.

Inputpricevariances

Inputpricevariancesarethedifferencesbetweentheplannedpricesandtheactualpricesoftheresourcesused.Ifthisindicatorisset,youshouldmakesurethat:

TheMaterialoriginindicatorissetinthecostingviewofthemasterrecordofcost-criticalmaterials

TheRecordquantityindicatorissetinallrelevantcostelements

Inputquantityvariances

Inputquantityvariancesaredifferencesbetweentheplannedandactualinputquantitiesoftheresources.Ifthisindicatorisset,youshouldmakesurethat:

TheMaterialoriginindicatorissetinthecostingviewofthemasterrecordofcost-criticalmaterials

TheRecordquantityindicatorissetinallrelevantcostelements

Resource-usagevariances

Aresource-usagevarianceariseswhenadifferentresourceisusedthanwasplanned.

Remaininginputvariances

Remaininginputvariancesaredifferencesontheinputsidethatcannotbeassignedtoanyothervariancecategoryontheinputside（suchasoverhead）.

Variancesontheoutputside:

Lotsizevariances

Lotsizevariancesaredifferencesbetweentheplannedfixedcostsandthechargedfixedactualcosts.Lotsizevariancescanonlybecalculatedfortargetcostversion0.

Outputpricevariances

Outputpricevariancesaredifferencesbetweenthetargetcredit（atthestandardprice）andtheactualcredit（forexampleatthemovingaverageprice）.

Mixed-pricevariances

Ifyouvaluateyourinventorieswithmixedprices,mixed-pricevariancesmayresultifthestandardpricecalculatedonthebasisofthemixedcostestimateisnotthesameasthetargetcostoftheprocurementalternative.

Example:

Supposethestandardpriceforamaterialwascalculatedinamixedcostestimate.ThematerialhaspricecontrolindicatorS,whichmeansthatthegoodsreceiptsarevaluatedatthestandardpriceandtheorderiscreditedaccordingly.Whenthesystemcalculatesthetotalvariance,itcomparesthecontrolcost（inthiscasetheactualcost）withtheprocurementalternativeforwhichtheorderwascreated.Ifthetargetcostfortheprocurementalternativeisnotthesameasthecreditsatthestandardprice,amixed-pricevariancewillresult.

Seealso:

NewVarianaceCategory:

Mixed-PriceVariance

Remainingvariances

Remainingvariancesarevariancesthatcannotbeassignedtoanyothervariancecategory（forexample,roundingdifferences）.Ifthesystemcannotcalculateanytargetcosts,onlyremainingvarianceswillbecalculated.

Variancesarecalculatedforallvariancecategoriesthatareselectedinthisview.

Ifaparticularvariancecategoryisnotselected,thevariancesofthatcategorywillbeassignedtotheremainingvariances.Scrapvariancesareanexceptiontothis:

ifyoudon'twanttoseescrapvariances,thesevariancescanenterallothervariancecategoriesontheinputside.

Ifnovariancecategoriesareselected,onlyremainingvarianceswillbecalculated.

TheMinordifferencesfieldenablesyoutohavesmallamountschargedandsettledasremainingvariances,althoughtheyarestillassignedtotherelevantvariancecategoryinthedetailscreenofvariancecalculation.

Actualcost

Indicateswhichactualcostswereallocatedtothecostcenter,businessprocess,order,orcostobjectID.

InCostObjectControlling,thepostedactualcostscontain:

Workinprocess

Scrap

Variances

WIP

Indicatesthecostsforworkinprocessinthechosencolumn.Thiscolumnisnotusedfororderswithfullsettlement.

Use

Thevariancecalculationprocesssubtractsthevalueoftheworkinprocessandscrapfromtheactualcosts,andcomparestheresultingcontrolcostswiththetargetcosts.

Dependencies

YoucantransfertheworkinprocesstoFinancialAccountingandProfitCenterAccountingwhenyousettle.

InProductCostControlling（CO-PC）

Theunfinishedproductswhosecostsarecalculatedinoneofthefollowingways:

Bycalculatingthedifferencebetweentheactualcostschargedtoanorderandtheactualcostscreditedtotheorder

Byvaluatingtheyieldconfirmedtodateforeachmilestoneorreportingpoint,lesstherelevantscrap

Scrapvariance

Use

Scrapvariancesarecalculatedinthevariancecalculationprocess.

Dependencies

ScrapvariancesarevaluatedaccordingtothestrategyspecifiedinCustomizingforCostObjectControllinginthevaluationvariantforworkinprocess（targetcosts）andscrap.Ifyouhavenotdefinedavaluationvariantforscrap,thescrapvariancesarevaluatedatstandardcost.

Iftheappropriateindicatorissetinthevariancecategoryofrelevanttargetcostversion,thescrapvariancesaresubtractedfromtheactualcoststocalculatethetotalvariancesandtheproductionvariances.

controlcosts

Controlcostsforvariancecalculation

Whenvariancesarecalculatedontheinputside,thecontrolcostsarecomparedagainstthetargetcosts.

InOverheadCostControlling,thecontrolcostequalstheactualcost.

InCostObjectControlling,thisfieldshowseithertheactualcostfromwhichtheworkinprocessandscrapwasdeducted,orthecostcalculatedinpreliminaryordercosting（whichmaybeperiod-based）.Whichcostisshowndependsonthetargetcostversion.

Inthefirstcase,thecontrolcostiscalculatedwiththefollowingformula:

Controlcost=ActualcostminusScrapminusWorkinprocess

Targetcosts.

Toenabletheplannedcostsorthestandardcoststobecomparedwiththeactualcosts,itisnecessarytohaveacommonbasisofcomparison.

IntheOverheadCostControllingcomponent,thebasisofcomparisonistheactualactivityquantity.Theplannedcostsareadjustedtotheactualcosts（whichisanotherwayofsayingthatthetargetcostsarecalculated）usingtheoperatingrate.

InCostObjectControlling,thebasisofcomparisonisthefollowing:

Forplanningvariances（SAPstandardtargetcostversion2）,thebasisofcomparisonistheplannedorderquantity.

Forproductionvariances（targetcostversion1and3）andthetotalvariance（targetcostversion0）,thebasisofcomparisonistheyield.

Use

InOverheadCostControlling,targetcostsarecalculatedbymeansoftargetcostformulas,onthebasisoftheoriginalcostelements.

InCostObjectControlling,thecalculationofthetargetcostsiscontrolledbythetargetcostversion.

Thetargetcostforeachmaterialiscalculatedasfollows:

Coststhatvarywiththelotsizearedividedbythecostinglotsizeandmultipliedbythecontrolquantity.

Coststhatdonotvarywiththelotsize（suchassetupcosts）aretreatedastargetcostsdirectly.

Dependencies

ThesetargetcostscanbeusedinCostObjectControllingforthefollowingpurposes:

Invariancecalculation

Inthedetaillistinvariancecalculation,thisfieldshowsthefollowinginformation:

Inthecalculationofthevariancecategoriesontheinputside,thefieldshowsthetargetcosts.

Inthecalculationofthevariancecategoriesontheoutputside,thisfieldshowsthetargetcredits.

Inthecalculationofmixed-pricevariances,thisfieldshowsthetargetcreditcalculatedonthebasisofthestandardcostsoftheprocurementalternative.

Inthedistributionofactualcostsincostobjecthierarchies

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