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SAP中有关差异的一些概念

原创 ERP 作者:zhujianfu 时间:2004-12-21 14:19:19 0 删除 编辑

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

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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;
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、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.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 selecting 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 separately for each variance variant; you can also control this separately 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 used 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 used. If this indicator is set, you should make sure that:
The Material origin indicator is set in the costing view of the master record of cost-critical materials
The Record quantity indicator is set 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 set, you should make sure that:
The Material origin indicator is set in the costing view of the master record of cost-critical materials
The Record quantity indicator is set in all relevant cost elements
Resource-usage variances
A resource-usage variance arises when a different resource is used 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.
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:
Suppose 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 case 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 selected in this view.

If a particular variance category is not selected, 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 see scrap variances, these variances can enter all other variance categories on the input side.
If no variance categories are selected, only remaining variances will be calculated.
The Minor differences field enables you to have small amounts charged and settled 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

WIPIndicates the costs for work in process in the chosen column. This column is not used for orders with full settlement.

Use
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 settle.

In Product Cost Controlling (CO-PC)
The unfinished products whose 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

Use
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.

If the appropriate indicator is set in the variance category of relevant target cost version, the scrap variances are subtracted from the actual costs to calculate the total variances and the production variances.

control costsControl costs for variance calculation

When variances are calculated on the input side, the control costs are compared against the target costs.

In Overhead Cost Controlling, the control cost equals the actual cost.
In Cost Object Controlling, this field shows either the actual cost from which the work in process and scrap was deducted, or the cost calculated in preliminary order costing (which may be period-based). Which cost is shown depends on the target cost version.
In the first case, the control cost is calculated with the following formula:
Control cost = Actual cost minus Scrap minus Work in process

Target costs.

To enable the planned costs or the standard costs to be compared with the actual costs, it is necessary to have a common basis of comparison.

In the Overhead Cost Controlling component, the basis of comparison is the actual activity quantity. The planned costs are adjusted to the actual costs (which is another way of saying that the target costs are calculated) using the operating rate.
In Cost Object Controlling, the basis of comparison is the following:
For planning variances (SAP standard target cost version 2), the basis of comparison is the planned order quantity.
For production variances (target cost version 1 and 3) and the total variance (target cost version 0), the basis of comparison is the yield.
Use
In Overhead Cost Controlling, target costs are calculated by means of target cost formulas, on the basis of the original cost elements.

In Cost Object Controlling, the calculation of the target costs is controlled by the target cost version.

The target cost for each material is calculated as follows:

Costs that vary with the lot size are divided by the costing lot size and multiplied by the control quantity.
Costs that do not vary with the lot size (such as setup costs) are treated as target costs directly.
Dependencies
These target costs can be used in Cost Object Controlling for the following purposes:

In variance calculation
In the detail list in variance calculation, this field shows the following information:
In the calculation of the variance categories on the input side, the field shows the target costs.
In the calculation of the variance categories on the output side, this field shows the target credits.
In the calculation of mixed-price variances, this field shows the target credit calculated on the basis of the standard costs of the procurement alternative.
In the distribution of actual costs in cost object hierarchies
The target costs calculated on the basis of target cost version 0, 1 or 3 can be used.
Target costs can also be used to valuate work in process in the Product Cost by Period component, and to valuate unplanned scrap ( scrap variances).

The total variances on the input side consist of the following:

Input price variances
Input quantity variances
Resource-usage variances
Scrap (only in Product Cost Controlling)
Remaining input variances

Input price variances

Variance category on the input side.
Difference between the target costs and the control costs resulting from differences between the planned prices and the actual prices of the goods consumed.
Use
The system calculates and posts input price variances for primary postings according to the entries made in Controlling under "Primary price variances." You can display this data in the Information System.
If you calculate variances at the end of the period, the system recalculates input price variances, providing you specified quantities in addition to the costs for the postings.
With target/actual comparisons, the price variances are defined by the following formulas:
Input price variance = (Actual price - Plan price) x Actual input quantity
Fixed input price variance = (Fixed actual price - Fixed plan price) x Actual input quantity
Variances caused by both price differences and quantity differences are assigned to the category of input price variances.
If the quantities are incomplete or nonexistent, the input price variances are taken from the posting records as they have been calculated from the actual costs for the postings as a percentage and activity-based. It is not possible to calculate input price variances if no percentage rates have been defined.
The input price variances are actually calculated with the following formulas, which give the same results as the above formulas:
Input price variance = Actual costs - (Actual input qty/Target input
qty) x Target costs
Fixed input price var. = Fixed actual costs - (Actual input qty ?BR> Target input qty) x Fixed target costs

In the case of activity inputs with predistribution of fixed costs, the posted input price variances of the totals records are used.
With plan/plan comparisons of cost objects for the calculation of planning variances, the actual data in the formulas is replaced by the plan control data.

Resource-usage variances

Variance category on the input side.

Difference between the target costs and the control costs caused by the consumables and activities being used differently in the target costs than in the control costs.

Use
The variance calculation process determines the resource-usage variances by period for each cost element.

Resource-usage variances are calculated if either no control costs or no target costs exist for a cost element, a cost center (activity or distribution), an origin group, a material, and the plant for the material.

With target/actual comparisons, resource-usage variances are defined by the following formulas:

Resource-usage variance = Actual costs - Target costs - Input price variance
Fixed resource-usage variance = Fixed actual costs - Fixed target costs
- Fixed input price variance

With plan/plan comparisons of cost objects to calculate planning variances, the actual costs in the formulas are replaced with the plan control costs.

Dependencies
Origin group, material, and plant only exist in Cost Object Controlling.

Examples
Suppose your finished product FIN X uses raw material RAW A. The standard cost estimate for FIN X includes the cost of RAW A.

When you produce the material, RAW A turns out to be faulty. You decide to use RAW B instead.

The use of RAW B, however, results in higher costs than would have been the case with RAW A. The difference between the costs planned for RAW A and the costs incurred by RAW B are reported by the system as a resource-usage variance.

Scrap (only in Product Cost Controlling)

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.

If the appropriate indicator is set in the variance category of relevant target cost version, the scrap variances are subtracted from the actual costs to calculate the total variances and the production variances.

Remaining input variances

Variance category on the input side

Difference between target costs and control costs that cannot be assigned to one of the following categories:

Input price variance
Input quantity variance
Resource-usage variance
Use
The variance calculation process calculates the remaining input variances by period and cost element.

Dependencies
If you specified in the variance variant that you do not want to calculate input price variances, input quantity variances, or resource-usage variances, the system will only calculate remaining input variances.

Examples
Suppose that in Cost Object Controlling more materials were withdrawn from stock for a production order than were planned. In addition, more activities were charged to the order than were planned. This means that the actual input quantities for the materials and activities actually consumed differ from the target input quantities.

This situation will result in an increase in the calculated overhead rates because the input quantity variance increased the basis for overhead calculation. The variances that arise from the difference between the planned overhead rate and the actual overhead rate due to the changed basis are assigned to the category of remaining input variances.

output side variances:

Fixed-cost variances (Overhead Cost Controlling only)
Lot size variances (Product Cost Controlling only)
Output price variances
Output quantity variances (Overhead Cost Controlling only)
Remaining variances


Fixed-cost variances (Overhead Cost Controlling only)

Variance category on the output side

Fixed cost variances occur when a portion of the fixed plan costs is not covered by, or is overabsorbed by, the credits when the actual operating level is not the same as the plan operating level.

Fixed-cost variances consist of the volume variance and the secondary fixed-cost variance.

Use
Variance calculation determines the fixed cost variances periodically.

Procedure
Fixed-cost variances result when the operating rate is not 100%.

Fixed-cost variances are defined by the following formula:

Fixed-cost variance = Fixed plan costs x (1 - operating rate)
+ Fixed target costs - fixed plan costs

In many cases the fixed target costs are equal to the fixed plan costs. In internal activity allocation, however, this can result in a difference between fixed plan costs and the fixed target costs (see target cost formula 4). This difference is marked as a variance in the fixed cost variances.

The fixed-cost variances are actually calculated with the following formula, which gives the same result as the formula above:

Fixed-cost variance = Fixed target costs
- Fixed plan costs x (actual qty/plan qty)


Lot size variances (Product Cost Controlling only)

Variance category on the output side.

Difference between the lot-size-independent plan costs and the lot-size-independent charged actual costs.

Lot-size variances occur when a portion of the total costs for an order does not change when the quantity of goods manufactured is changed.

Use
Variance calculation determines lot-size variances by period.

Procedure
Lot-size variances are calculated when the plan quantity (the plan order quantity or the lot size of the standard cost estimate) differs from the actually produced quantity or control quantity.

With target/actual comparisons, the lot-size variances are calculated with the following formulas:

Lot-size variance =
Lot-size-independent target costs x (1 - actual qty/plan qty)

Fixed lot-size variance =
Fixed lot-size-independent target costs x (1 - actual qty/plan qty)

With plan/plan comparisons of cost objects, the actual costs in the formulas are replaced by the planned control costs.

Output price variances

Variance category on the output side.

Difference between the target credit and the allocated actual costs.

In Overhead Cost Controlling, an output price variance results from the use of an allocation price that does not credit the cost center with the target costs (that is, if the planned activity price is different from the price with which the activity is valuated in internal activity allocation).

This can be the case for example if you valuate the internal activities with political prices, use the capacity as the basis for planned price iteration, or use average activity prices instead of period-based prices.

In Product Cost Controlling, an output price variance results when the actual credit of an order (such as a product cost collector or production order) does not equal the target credit.

This is the case for delivery to stock for a material with price control indicator V at a price that is not the standard price.

The actual credit is calculated as follows:

In Overhead Cost Controlling, the actual activity is valuated with an allocation price.
In Product Cost Controlling, the delivered quantity or the order plan quantity is valuated with a price from the material master record. The valuation variant for the valuation of goods received determines whether the goods receipt is valuated with the standard price, the moving average price, or a planned price.
The target credit is calculated as follows:

In Overhead Cost Controlling, the fixed and variable planned costs are multiplied by the operating rate of the cost center/activity or process.
In Product Cost Controlling, the delivered quantity or the order plan quantity is valuated using the standard price for the material produced.
If the object is a sender in the predistribution of fixed costs, the fixed target credit does not depend on the operating rate but is equal to the fixed planned costs.

If the actual quantity for the object is entered manually (this is not possible with all CO objects), the output price variance is calculated in the same way as the input price variance:

Output price variance = Target credit * (Manual actual qty ?BR> Allocated quantity) - Allocated actual costs
Fixed output price var. = Fixed target credit * (Manual actual qty
? Allocated qty) - Alloc. fixed actual costs

Use
Variance calculation determines the output price variances by period.


Output quantity variances (Overhead Cost Controlling only)

Variance category on the output side.

Difference between the actual credit and the target credit due to differences between the allocated and the manually posted actual quantities.

Use
Variance calculation calculates the output quantity variances by period and cost element.

Procedure
The output quantity variance is defined by the following formulas:

Output quantity variance = (Actual qty - Manual actual qty) x
Actual activity price
Fixed output qty variance = (Actual qty - Manual actual qty) x
Fixed actual activity price

Variances that are due to both output price differences and output quantity differences are not assigned to the output quantity variances but are reported instead as output price variances.

If the activity participates in the predistribution of fixed costs, the fixed target credit is not proportional to the operating rate.


Remaining variances

Variance category on the output side showing the difference between the target costs and the allocated actual costs that cannot be assigned to one of the following variance categories:

Mixed-price variance (only in Product Cost Controlling)
Output price variance
Output quantity variance (only in Overhead Cost Controlling)
Lot size variance (only in Product Cost Controlling)
Fixed cost variance (only in Overhead Cost Controlling)
Remaining variances are not listed by cost element, but by Controlling object.

The R/3 System calculates the variance by taking the total variance and subtracting all other variance categories.

Use
Variance calculation calculates remaining variances by period.

Dependencies
The following exceptions are possible:

Minor differences can go into the category of remaining variances.
If only the remaining variances category is active, the remaining variance is the difference between actual costs and allocated actual costs. All variance categories appear together as a remaining variance.
If there are no target costs for the Controlling object, all variance categories likewise appear as a remaining variance. This will be the case, for example, if variance calculation cannot select an active standard cost estimate for the material produced.

Actual cost allocations

Specifies the costs with which the object is credited. When the variances are calculated, these costs are compared with the target costs to calculate the variance categories on the output side.

In Overhead Cost Controlling, these costs are the actual credits from activity allocations.
In Cost Object Controlling, these costs include the actual credits from deliveries to stock.


Calculation Accuracy

The costs are calculated using the same number of decimal places as the currency in which the costs are recorded. In most currencies this is two decimal places.

Quantities are calculated using the same number of decimal places as the unit of measure in which they are recorded, up to a maximum of three places. Quotients of quantities (such as actual quantity ?target quantity) are calculated using six decimal places.

After each computation step, the costs and quantities are rounded to the appropriate number of places. Computation steps in this sense are the following:

Currency translation using exchange rates (also applies to planning and actual postings)
Target cost calculation
Actual cost splitting
Actual cost distribution using target costs
Variance calculation
Minor differences from variance categories can optionally be included as a total in the remaining variance rather than individually. You can set this in Customizing. Minor differences are variances that round to zero when divided by the activity quantity or the quantity of goods manufactured.

Recording of Quantities
If quantities are used in formulas to calculate variance categories, the quantities must exist and be complete, otherwise the variance category cannot be calculated. Incomplete quantities are indicated by a check box.

Activity quantities are recorded on cost centers and cost objects in the unit of measure specified in the activity master.

Material quantities are recorded on a cost object if the material origin has been selected in the material master. The quantities are recorded in the base unit of measure specified in the material master.

Origin group quantities are recorded in the base unit of measure of the first material that that is assigned to this origin group of the cost object (planned or actual). The origin group is specified in the material master. The material origin should not be selected at the same time. If materials with incompatible units of measure are assigned to an origin group, the quantities will be considered incomplete.

Cost element quantities are recorded in the unit of measure specified in the cost element master if the recording of quantities is selected there. This applies to primary cost elements on cost centers. The unit of measure in the cost element master can be changed during cost center planning. With cost objects, this applies to primary cost elements if neither an origin group nor a material exists. If the unit of measure for planned items or actual postings under a cost element is incompatible with the unit of measure in the cost element master (or incompatible with the unit of measure from cost center planning), the quantities will be considered incomplete. There are no quantities for cost elements for which no update of quantities has been selected. There are also no quantities with overhead.

Transactions without update of quantities:

Cost centers - calculation of imputed costs (actual)
Cost centers - calculation of imputed costs (plan)
Overhead periodic (actual)
Overhead periodic (plan)
Assessment (actual)
Assessment (plan)

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