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Material Ledger Theory

原创 IT综合 作者:zhujianfu 时间:2005-03-03 17:57:46 0 删除 编辑

SAP系统支持每月物料收支业务采用标准价,期末核算物料的实际成本。即在月内每天出、入库业务采用标准价记帐,期末计算物料实际成本并重估库存值。如采用物料实际成本核算,则在SAP系统中激活实际成本核算/物料帐(Actual costing/Material ledger)功能。下面举一例。

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物料账是按照物料的实际流向来分摊差异的,它支持每月物料收支业务采用标准价,期末核算物料的实际成本。即在月内每天出、入库业务采用标准价记帐,期末计算物料实际成本并重估库存值。
1.这里假设有个原料(ROM)标准价格为10;期初数量为80,
2.本月入库为20个,单价为12,这是系统按标准价记录库存价值增加(20*10)200元;同时在物料账中记录该物料产生的差异为40。
3.假设出库50个,系统按标准价格记录材料消耗(50*10)500元;
4.此时期末库存为50
5.在期末做该物料单层评估时,系统将将步骤2产生的40元的差异在本期消耗(步骤2消耗的50个)和期末库存间分摊(50个)。所以将20元的差异分给该原料的存货价值,同时将20元的差异分给使用该原料的半成品(WIP)。
6.同样该半成品(wip)接收了20元的差异,该半成品在月底也要将差异在期末库存和本月消耗直接分配。

我们知道,Material ledger 会自动分配相关差异,但Material ledger 适合月末无WIP或很少WIP的企业.因为如果有WIP,量差就不会在完工品与WIP分配,而且价差则只会在完成品中分配,不会分配到WIP中.所以如何有很多WIP,那么在制品分配所有的量差,而完工品会分配所有的价差.

ML 只对标准价计价进行核算差异,对于移动平均价不会核算差异.
移动平均价时,库存在时分差异到库存,库存不在时计帐到差异科目.

如果启动批次,只能在V(标准价)的时才自动产生批次.

ML结帐时需把下月帐打开(财务及物料)

当发票价格与采购订单价格存在差异,并且发票来时物料已经消耗。系统中会出现,“生产成本-原材料采购价格差异”和“生产成本-半成品成品采购价格差异”,需要财务将此差异,通过手工调账入“销售成本差异调整”,记入当期损益。

当物料帐已正试启动后,不能再改成本制范围的币别类型,否则不容许建立物料主数据.

更改物料分类帐中的价格控制标识符

TCODE:CKMM

从03 (单一/多层价格确定)到02 (基于交易的操作)这一操作将删除所有的物料分类帐中的物料价格差异.这些条目将被删除在当期,先前的两个时期和前一年的最后一个时期.在FI的价格差异科目过帐的价格差异,比方说当过帐物料流或者发票校验时,当更新物料分类帐时,将留在这些科目中.这些是不能被分散或分配给物料的,甚至当你重新使用价格控制3.因此,你只能从价格控制3转换到价格控制2,如果在这一会计年度的剩余时间里相关的物料必须使用价格控制2的话.需要其它信息,请参考注释381115/2001.

从02 (基于交易的操作)到03 (单一/多层价格确定),价格控制只能为S


Specifies how the material price determination should procede.

With price control V in activity-based material price determination (indicator2 in the material master), the moving average price is calculated. With price control S, the material is valuated with the standard price and the moving average price is calculated for information purposes.

In single-/multi-level material price determination(indicator 3 in the material master), the valuation price (standard price) remains unchanged and a periodic unit price is calculated for the closed period.
This option is only for materials with price control indicatorS,and is only recommended if in addition to multiple currencies and/or valuations, you use single-/multi-level material price determination.
In single-/multi-level material price determination, a periodic unit price is updated for information, but it can only be used for material valuation in the closed period.

注意ML分配差异时,发到成本中心的料不会带走差异,些部分差会反映在未分配中(not allocated),而生产投料会带走相关材料产生的差异.

原材料差异分为价差和汇率差异,每一种差异又分为单层和多层差异

Mateiral ledger theroy from SAP

Objectives

The application component Actual Costing/Material Ledger fulfills two basic objectives: The ability to carry material prices in multiple currencies/valuations, and actual costing.

Multiple Currencies / Valuations

A fundamental task of the material ledger is carrying inventories in multiple currencies and/or valuations.

Material inventory values are normally carried by the SAP system in one currency. The material ledger component enables the R/3 System to carry inventory values in two additional currencies/valuations. Therefore, all goods movements in the material ledger are carried in up to 3 currencies or valuations. Currency amounts are translated into foreign currencies at historical exchange rates directly at the time of posting. Businesses such as those in high-inflation countries can therefore carry their inventories in a more stable currency (such as US dollars). This reveals inflationary effects on inventory values.


If you use transfer prices to represent value flows in your company in different valuation views, you must use the material ledger. This allows you to carry your inventories in three different valuations (legal valuation, valuation for reporting purposes, and profit center valuation).


Before activating the material ledger, make sure you know which currencies and valuations you want to use, because you cannot go back and change the setting.


Activating the material ledger is a prerequisite for using multiple valuations.

Actual Costing

Actual costing expands upon the functionality of the application components with the purpose of determining actual costs for externally procured materials and materials produced in-house. In addition, actual costing uses actual costs to valuate material inventories, such as raw materials as well as semifinished and finished products.

Actual costing calculates an actual price (periodic unit price) for each material, into which all actual costs for the particular period flow.

Concept Behind Actual Costing

When you use actual costing, all goods movements within a period are valuated preliminarily at the standard price. At the same time, all price and exchange rate differences for the material are collected in the material ledger.

At the end of the period, an actual price is calculated for each material based on the actual costs of the particular period. The actual price that is calculated is called the periodic unit price and can be used to revaluate the inventory for the period to be closed. In addition, you can use this actual price as the standard price for the next period. (See also: Price Changes)

Actual costing determines what portion of the variance is to be debited to the next-highest level using material consumption. With the actual BOM, variances can be rolled up over multiple production levels all the way to the finished product. Additionally, you can choose to have variances from cost centers and business processes also taken into account. (See: Activate Actual Costing).


Note that the portion of the variance that is to be allocated to consumption can only be allocated to the next-highest production level. If material consumption was assigned directly to a cost center or an internal order, that corresponding portion of the variance cannot be debited to the account assignment object (such as the cost center) and therefore remains in the particular price difference account.
Subsequent allocation of the cost variances to the particular cost objects is not possible within the context of Actual Costing. This is to ensure consistent cost management within a production area.

Work in Process (WIP) is not included in Actual Costing, in other words all materials consumed for a production process within the current month are processed in the withdrawal period, even if part, or all of the delivery of the material to the warehouse takes place in a later period. The actual quantity structure is not adjusted when the WIP determination reposts the withdrawal costs to a WIP account. Any price differences for the consumed materials or activities are, therefore, completelly accounted for in the production for this month.

If no delivery has taken place, the price difference remain as "not included" in the accounts for the material or cost center.
If a partial delivery has been made to the warehose, the price differences for all components and activities withdrawn are allocated to this partial delivery. This could lead to an unrealistic actual production price for the finished good.
Since the quantity structure always contains all of the confirmed activities, differences between the plan and actual prices are only calculated for the delivery for the period concerned. If incorrect deliveries are made, the costs remain assigned to the cost center.
The WIP account is still valuated using the standard prices for the materials and activities consumed. A revaluation using actual prices does not take place.

Valuating the material stock with the periodic unit price provides a method of valuation using actual costs while avoiding problems associated with using the moving average price (see: Price Control With and Without the Material Ledger). Preliminary valuation of goods movements using the standard price makes consistent and reliable cost management of your production process possible while revealing the variances within production. Actual Costing therefore combines the advantages of price control using the standard price with the advantages of using the moving average price. The period dependency of the actual price supports periodic cost management.

Revaluating inventories at the end of the period with the periodic unit price is optional. Therefore, the functions of actual costing can not only be used to run actual costing itself, they can also be used for informational purposes in conjunction with other cost accounting systems. The Actual Costing/Material Ledger component therefore does not just collect and calculate actual costs – it also tracks variances from the standard costs.

Due to the ability of actual costing to roll up costs and complete final costing at actual costs, it is particularly interesting for businesses that use a large number of raw materials with production processes that have multiple levels. Businesses that have high inventory levels and are interested in analyzing their inventory and consumption cost variances more closely can also use the functionality of actual costing.

By calculating actual prices for materials, actual costing can aid you in making decisions such as whether to manufacture in-house or outsource. Because data is updated at the level of the procurement alternatives in actual costing, it is possible to compare different sources of supply.

Activation Options

If you just want to use the Actual Costing/Material Ledger component to carry material inventory values in multiple currencies/valuations, you must activate the material ledger. In addition, you can choose transaction-based price determination (indicator 'price determination' in material master record = 2). If you do this, you still have the option of deciding between price control standard price and moving average price for your materials. Note the suggestions from SAP regarding this in Price Control with and without the Material Ledger.

If you want the system to calculate a periodic unit price for your materials based on the actual costs incurred in a period, you will need to activate actual costing in addition to activating the material ledger. In addition, you must choose single-level/multilevel price determination for your materials (price determination indicator in material master record = 3). In this case, you must use price control standard price for all materials that you want to use in actual costing.
See also: Single-Level Material Price Determination
Multilevel Material Price Determination
Periodic Material Valuation
Multilevel Actual Costing

If you want to include variances from cost centers and business processes in addition to the material cost variances in actual costing, you must activate activity consumption update in the quantity structure in addition to activating actual costing (see Activate Actual Costing).

Constraints

If you use the Actual Costing/Material Ledger component, you must also use Logistics invoice verification because ordinary invoice verification does not support the Actual Costing/Material Ledger component.

Furthermore, the Actual Costing/Material Ledger application component cannot be used with the SAP Industry Business Solution SAP Retail.

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