Procurement of Materials PO Price Info records

PC Price
Y_301 500 1200 1000
Y_302 500 2500 2000

ME21N Create PO

MIGO 101 GR from Vendor to Stock

MIRO Invoic

ME21N Create PO

Save
Standard PO created under the number 4500000258

MIGO 101 Goods receipt from Vendor to Stock

MIRO Vendor Invoice
Dr.Vendor
Cr.GR/IR
Production Process

1 CO01 Creatio of Production

2 CO03 KKBC_ORD Check the Plan cost ge
3 MIGO 261 GI to the Prodction Or
FI entry
Dr. Mat Consumtion
Cr.Stock
( Actul GI qty X Price
( here it ignores the

3.1 If Activated Event based Costing sheet

Actual overhead calculated while posting G
Fi entry
Dr Material Overhead Se
Cr Material Overhead Se
( CE 41)
( Mat overhead 10%

4 CO11N Confirmation of Aciviti

(Time booking
FI entry
Dr. Acty Recovery GL
Cr. Acty Recovery GL (
(CE 43)

4.1 If Activated Event based Costing sheet

Actual overhead calculated while posting G
 Fi entry
Dr Admin Overhead Seco
Cr Admin Overhead Seco
( CE 41)
( Admin overhead 20

5 MIGO 101 GR from Prd order to

FI entry
Dr. Stock-FG
Cr. COGM
( Actual GR qty X Pric
( here it ignores the
6 Once Reached Month End===>Need to start Period End P
6.1 IN PC
CPTA CPTD Run The template allo
To allocate In
FI entry
Dr Utilities Recovery GL(43)
Cr Utilities Recovery GL(43)

6.1.1 if activated Event based Costing sheet

FI entry
Dr Admin Recovery GL(41)
Cr Admin Recovery GL(41)

6.2 Period End Process in CC

6.2.1 KB31N Actual SKF
6.2.2 KSV5 Actual Distribution
Dr Original primary GL
Cr Original primary GL

6.2.3 KSU5 Actual Assessment

Dr Assessment GL(42)
Cr Assessment GL(42)

6.2.4 KSS2 Actual Cot Center Spli

Just allocates amoun

6.2.5 KSII Actual Activity Price

It calculates Ac

7 Period end Process in Product Costing(PC)

Individual Collective process

7.1 MFN1 CON2 Revaluation of Activiti
( Actual acty rate-pla
FI entry
Dr Activity secondary GL
Cr Activity secondary GL

7.1.1 If activated event based costing sheet

FI entry
Dr Admin Recovery GL(41)
Cr Admin Recovery GL(41)
Or
7.2 KGI2 CO43 Actual OH calculation
It calculates actual O

FI entry
Dr Admin Recovery GL(41)
Cr Admin Recovery GL(41)

7.3 CO8B CO8A CO Product setteleme

As per Apporti
NO FI entry

7.4 KKA0 WIP Cutoff Period

We will specify till wh

7.5 KKAX KKAO WIP Calculations

It calculates W
It Cancels WIP
Just calculates
NO FI entry ge
FI entry genera
7.6 KKS2 KKS1 Variace Calculations
It calculates va
Just calculates
 NO FI entry ge
FI entry genera
7.7 KO88 CO88 Production Order Sett
System generates be

1 FI entry fr WIP
DR. WIP-BS
CR. WIP-P&L
OR
2 FI entry for WIP Rever
Cr WIP-BS
Dr. WIP-P&L

3 Variance Enty

FI entry for variance

DR. Production Variance

Cr. COGM

in S/4 HANA
Possible to post Production variance split to FI a
CR. Production Variance
Dr Input Price Var
Dr Input Qty Var
Dr Resource Usase Var
Dr Remaing Input Var
Dr Lot Size Var
Dr Scrap Var
Dr Output Price Var
Dr Mixed Price Var
Dr Remaining Var
o of Production Order
the Plan cost generation and also possible to actual cost
he Prodction Order

at Consumtion Dr. Prd Order(Mat

ul GI qty X Price as per MM price Control )

e it ignores the valuation variant pricing strategy for actual goods movements)

while posting GI , Acty confirmation)

ial Overhead Secondary GL Dr

ial Overhead Secondary GL Cr

overhead 10% on Material cost)

mation of Acivities ( Yiled confirmtion or Operation confirmation)

(Time booking)
CO entry
ty Recovery GL (example Labour recovery GL) Dr.Prod Order
ty Recovery GL (example Labour recovery GL) Cr. Cost Center ( W
(CE 43) ( Actual Acty Hrs

while posting GI , Acty confirmation)

n Overhead Secondary GL Dr
n Overhead Secondary GL Cr

min overhead 20% on Conversion cost)

m Prd order to stock

CO entry

Cr. Prd Order (COG

ual GR qty X Price as per MM Price control)
e it ignores the valuation variant pricing strategy only for actual goods movements)
rt Period End Process

he template allocation if using templte allocation

To allocate Indiret OH / Direct oH or Both
CO entry
Dr. Prd Order
Cr.CC ( As per template allocation CC)

CO entry
Dr. Prd Order
Cr.CC ( As per Costing sheet CC)
 Distribution
Dr. Receiver CC
Cr. Sender CC

Assessment
Dr. Receiver CC
Cr. Sender CC

Cot Center Split

allocates amount to the acivities as per CC splitting Str

Activity Price
It calculates Actual Acty Rate

uation of Activities
ual acty rate-plan acty rate) X Actual acty qty

ty secondary GL(43) Dr. Production Order

ty secondary GL(43) Cr. Cost center ( WC CC , Template allocation CC)

CO entry
Dr. Prd Order
Cr.CC ( As per Costing sheet CC)
 OH calculation if Costing Sheet Method used and not activated Event based Costing
lculates actual OH as per Costing sheet

CO entry
Dr. Prd Order
Cr.CC ( As per Costing sheet CC)

oduct settelement if Joint and By product scenario

As per Apportionment Str, total cost distributed between main product and By Pro
Dr. Prd order item1 (Main Prd) 6000
Dr. Prd Order Item2 ( By Prd 1) 3000
Dr. Prd Order Item3 ( By Prd 2) 1000
Cr. Production Order 10000

utoff Period
ill specify till which period alredy WIP calculated

alculations
It calculates WIP for those orders having status REL / PDEL
It Cancels WIP for those orders having status DEL / Teco if any WIP already exists
Just calculates and save in the Versions
NO FI entry generated
FI entry generates at the time of Prod order settelement
e Calculations
It calculates variance for those orders having status DELV / Teco
Just calculates and save in the Versions
 NO FI entry generated
FI entry generates at the time of Prod order settelement
ction Order Settelement
m generates below entries

ry fr WIP
DR. WIP-BS
CR. WIP-P&L ( Without CE)

ry for WIP Reversal

Cr WIP-BS
Dr. WIP-P&L ( Without CE)

nce Enty

CO entry

Dr. PSG (Profitability Segment)

Cr. Productin Order (COGM)

riance split to FI and Account based COPA

Cr. PSG (Profitability Segment)
rice Var Dr. PSG (Profitability Segment)
Dr. PSG (Profitability Segment)
ce Usase Var Dr. PSG (Profitability Segment)
ng Input Var Dr. PSG (Profitability Segment)
Dr. PSG (Profitability Segment)
Dr. PSG (Profitability Segment)
 Price Var Dr. PSG (Profitability Segment)
Price Var Dr. PSG (Profitability Segment)
Dr. PSG (Profitability Segment)
 CO Entry
Dr. Prd Order(Mat consumtion)

movements)

Co entry
Prod Order
Cost center as per costing sheet

Dr.Prod Order
Cr. Cost Center ( WC CC)
( Actual Acty Hrs X Plan rate as per valuation variant pricing Strategy)
 Co entry
Prod Order
Cost center as per costing sheet

CO entry

Cr. Prd Order (COGM)

oods movements)
late allocation CC)
vent based Costing sheet

product and By Product Cost

IP already exists
ACB COPA ( Account based cOPA) Costing Based CO

Total Var updates ( in this case , Prod var GL accoun Variance update

Total Var updates ( in this case , Prod var GL account need to create a
Costing Based COPA

Variance updates category wise to the costing based copa

t need to create as CE)

Production Version
It contains BOM , Routing and Lot size
Need to maintained in MM MRP4 tab
Production version its manadatory in S/4 HANA

MM02 Y_101 MRP4 tab

Save
1 CO01
Check control tab

Release Order
Wecan't process production unless release the pro

Save
Save Order
Order number 1000004 saved
System generates plan cost for the production orde

CO03 KKBC_ORD
CO02
CO03

CO03
 Plan cost calculation for the order

Components

Y_301
Y_302
Op10 YM1000
100
200
300
Op20 YM1001
200
300
400

OP30 YM1002
500
600
200
 OH
Proc OH
Admin
Utilities

Total Cost
Planned GR value

Actual production Process

Goods issue to the production order

MIGO
Mat
Y_301
Y_302
 FI entry
GBB-VBR
GBB-VBR
BSX
BSX

KKBC_Ord
CO11N
Open CO Periods
KKBC_Ord
Acty
100
200
300

100
200
300

Activity confirmation entry

FI entry
Dr
Dr
Dr
Cr
Cr
Cr

Costing sheet Overhead

FI entry
Dr
Dr
Cr
Cr
OP20 Completed Y_101 =1PC =====> Yield confirmation =1PC
 Post

kkBC_Ord
Double click on line then check FI doc & Co doc
CO11N OP30 Activity Confirmation
Completed ===>1PC hence Yield confirmation =1PC
KKBC_ORD
GR from Prd order to Stock for 1PC
MIGO 101
Actual GR qty X MM price as per price control (Std)
1PC X 75549.23 =75549.23

BSX Dr. Stock-FGX

GBB-AUF Cr. COGM
MM03 Check MM=====> Observe Stock qty and Value
CO03 Check Prd Order Status=====> PDLV==> Partial delevered

KKBC_Ord Check Cost Report

Assume reached monthend , complete period end process

Period End Process in CC

KSS2
KSII

Period End Process in PC

MFN1 CON2
KGI2 CO43
KKA0
KKAX KKAO / KKAOH
KKS2 KKS1/KKS1H
KO88 CO88/CO88H

Post FI JV ===> post actual expences before running Actual CC Split

FB01
Post
Period End Process in CC
KSS2
KSII
Post

KSBT Check Activity Price Report

Period End Process in PC
MFN1 CON2
 Redistribute acty price differences from cost center to the

Revaluation of Acty =

Entry
FI entry
Dr Lab Acty
Cr Lab Acty
Reval of Acty =
NO FI entry

YM1000

100
200
300

YM1001

200
300
400

YM1002

500
600
 200

Op 10 YM1000
Dr
Dr
Dr
Cr
Cr
Cr

Op 20 YM1001
Dr
Dr
Dr
Cr
Cr
Cr

Op 30 YM1002
Dr
Dr
Cr
Cr
Cr
Dr

Event based Oh

Dr Admin OH GL
Dr Utilities OH GL
Cr Admin OH GL
Cr Utilities OH GL

KKA0
Save

KKAX

WIP

WIP Break UP
OKGB

Save

Run WIP Calculation

KKAX
Just calculated and saved in versions.
FI entry generates at the time of Order settelement

KKS2
 Variance not calculated as Order status ia partial delevered

KO88 CO88 Production Order Settelement

System generates below entries

1 FI entry fr WIP
 Doc Split

Save

Run KO88
KKBC_ORD

How the default settelement rules created for Production Order

Assume in Subsequent Month , Completed Production

Completed production for remaing Prd qty (1PC)

GI====> Already done

 OP10
Op20
Op30
GR
Period end Process

OP20 ====> Need to perform for balance yield confirma

Save

Op30 Activity Confirmation

GR 101
 Dr
Cr

CO03 Check Prod Order Status

Assume reached month end hence perform period end process

1
KSII 5
 2
MFN1 CON2
FI entry ( Actual acty rate-plan acty rate) X Actual acty qty
50 Revaluation of Acty G
40 Revaluation of Acty G

Event Based OH cal entry

50 Admin OH
50 Utilities OH
40 Admin OH
40 Utilities OH

KKA0
KKAX KKAO

In our example ====> Order status is DLV(DEL)===>

 WIP becomes Zero as Order status is DELV

KKS2 KKS1
How to check Individual Category of Variance
Version
0 Total Var
Individual category of variance for Y_301
Input Price Variance
Note :

Input Quantity Variance

Example for Remaining Input Variance
Remaining Input Variance

Pre request :
Lot Size Var and Remaining Variance
Lot Size Variance = LSI Target Costs * ( 1 - Actual Quantity / Costing lot size )
Costing lot size 1 PC
Actual Quantity 2 PC
LSI Target costs

= LSI Target Costs * ( 1 - Actual Quantity / Costing lot size

=786.32*(1-2/1)
-786.32

Remaining Variance
= Target Costs - Allocated Actl Costs - Output Price
 Target Cost
Allpcated Actual cost

= Target Costs - Allocated Actl Costs - Output Price

150123.42-151098.46-0-0-0-(-786.32)

-188.719999999979

Or
Lot Size var

KO88 CO88

break 2
1
 2

Issue for Dump error

work around solution :

Save
KO88
Fi entry for Variance
FI entry
Dr Prd Var
Cr COGM

KE24 Check COPA Line Items

Now Account based COPA it is a part of Universal Journal=====> Same Accounti

SE16N
FI Doc No
FI entry for WIP Reversal Entry
Dr Off WIP-Mat
Dr Off WIP-DOH
Dr Off WIP- IOH
Cr BS-WIP Material
Cr BS-WIP DOH
Cr BS-WIP IOH

GL reports FAGLL03
KKBC_ORD Check Order Balance
Creation Prduction Order
Prd Ord Plan qty
ocess production unless release the production Order
r 1000004 saved
erates plan cost for the production order

Check Plan cost calculation for the Production order

Change Productin order
Display Production Order

Check Plan cost for Production Order

lculation for the order

BOM Prd Ord Qty

5 2
3 2

1 Fixed
5 2
10 2

10 2
10 2
5 2

5 2
2 2
10 2
 Planned GR qty X Std price

to the production order

261
Actual GI qty X MM price as per price contr
Qty MMPrice
13 1200
8 2500
 FI entry
Dr. Mat Consumtion 15600
Dr. Mat Consumtion 20000
Cr. Stock 15600
Cr. Stock 20000
( Actual GI qty X Price as per MM Price control)

Dr. Material OH GL 3560

Cr. Material OH GL 3560

Check Cost Report

Confirmation of Activities

Time booking===> What is actually resource used ===>Example ===> Labour

How many Production qty completed in the specific operations
Y_101===>2PC completed at Operation 10

FI doc which belongs to secondary GL and CO doc gerates

Actual acty HRs X Plan rate as per valuation variant

Post
Check Cost Reports
 CC Actual Qty
YM1000 1
YM1000 15
YM1000 24
In Controlling area currency
YM1000 1
YM1000 15
YM1000 24

rmation entry
Secondary GL
Cleaning Acty GL 786.32
Lab Acty gL 5961.6
Machn Acty GL 8933.28
Cleaning Acty GL 786.32
Lab Acty gL 5961.6
Machn Acty GL 8933.28

t Overhead
Secondary GL
Admin OH GL 1882
Utilities OH GL 1882
Admin OH GL 1882
Utilities OH GL 1882
_101 =1PC =====> Yield confirmation =1PC
on line then check FI doc & Co doc
rmation
==>1PC hence Yield confirmation =1PC
Check Cost Report
er price control (Std)

Act qty(PC) Price

1 75549.23
1 75549.23
===> Observe Stock qty and Value
der Status=====> PDLV==> Partial delevered ( 1PC completed out of 2PC)
lete period end process

1 Run Actual Cost center Split

2 Run Actual Acty Price Calculation

1 Revaluation of Activities
2 Not required to run Actual OH calculation as Eve
3 WIP Cutoff Period
4 WIP Calculation
5 Variance Calculation
6 Settelement

es before running Actual CC Split

1 Run Actual Cost center Split
2 Run Actual Acty Price Calculation
y Price Report
1 Revaluation of Activities
acty price differences from cost center to the Orders

( Actual acty rate - Plan Acty rate) X Actual Acty Hrs

Dr
Cr
 ( Actual acty rate-plan acty rate) X Actual acty qty
Co entry
Dr/Cr. Production Order
Cr/Dr. Cost center ( WC CC , Template allocation CC)
Actual Qty Actual Acty rate
D A
1 20,520.84
15 3,409.72
24 5,055.56

Actual Qty Actual Acty rate

22 2,156.86
23 3,454.24
12 5,508.45

Actual Qty Actual Acty rate

5 14,571.43
2 14,571.43
 10 0.00

Cleaning Acty GL 19734.52

Lab Acty GL 45184.2
Machn Acty GL 112400.16
Cleaning Acty GL 19734.52
Lab Acty GL 45184.2
Machn Acty GL 112400.16

Lab Acty GL 25555.64

Machn Acty GL 55297.52
Assembled Acty GL 37358.52
Lab Acty GL 25555.64
Machn Acty GL 55297.52
Assembled Acty GL 37358.52

Painting Acty 68412.7

Packing Acty 27676.2
Lab Acty GL -6333.3
Painting Acty 68412.7
Packing Acty 27676.2
Lab Acty GL 6333.3

co entry
46234.34 Dr
46234.34 Dr
 46234.34 Cr
46234.34 Cr

WIP Cutoff Period

We will specify till which period alredy WIP calculated
KKAO WIP Calculations

= ( Total actual cost debited - Total actual co

(35600+487999.93+120679.98 -75549.23)
( mat cost +Acty cost +Indirect OH - Actual

Lind ID cost Debits

Mat 35600
DOH 487999.93
IOH 120679.98
Total 644279.91

Note :
Credit =
d and saved in versions.
rates at the time of Order settelement

KKS1 Variance Calculations

In our test case

Order status is PDEL hence not possible to c
 atus ia partial delevered

Order Settelement
nerates below entries

DR. WIP-BS Mat

DR. WIP-BS DOH
DR. WIP-BS IOH
CR. WIP-P&L Mat
CR. WIP-P&L DOH
CR. WIP-P&L IOH
created for Production Order
mpleted Production

production for remaing Prd qty (1PC)

eady done
 ====> Need to perform for balance yield confirmation===>1PC
====> Need to perform for balance yield confirmation===>1PC
====> Need to perform for balance yield confirmation===>1PC
101 GR from Prd Order to stock for Balance Qty
Process
1 Perd end Process in CC
2 Perd end Process in PC
1
2
3
4
5
6

d to perform for balance yield confirmation===>1PC

rmation
GR from Prd Order to stock for Balance Qty 1PC
 Stock-FG 75549.23
COGM 75549.23

rder Status

ence perform period end process

Complete Period Process in fI

Complete Period End Process in CO

Complete Perd end Prcess in CC

KSS2
Actual Ativity Price Cal
Period End process in Product costing
1 Reval of Activities
ty rate-plan acty rate) X Actual acty qty
58275.05 Cr
58275.05 Dr

6993.1 Cr
6993.1 Cr
6993.1 Dr
6993.1 Dr

WIP Cutoff Period

We will specify till which period alredy WIP calculated
 WIP Calculations
It calculates WIP for those orders having sta
It Cancels WIP for those orders having statu
Just calculates and save in the Versions
NO FI entry generated

ple ====> Order status is DLV(DEL)===> Hence WIP =0

NO FI entry generated
FI enry generates for WIP reversal at the tim
s Zero as Order status is DELV

Variace Calculations
It calculates variance for those orders havin
Just calculates and save in the Versions
NO FI entry generated
FI entry generates at the time of Order sett
of Variance
 = Control Costs - ( Control quantity / Targe

Control cost = Actual Cost 15600

Target Input Qty = Std input Qty 10
Target Cost = Standard Cost 10000
Control Qty = Actual Input Qty 13
= Control Costs - ( Control quantity / Target input qty ) * Target Costs
=15600-(13/10)*10000
2600

= ( Control quantity / Target input qty - 1 )

=(13/10-1)*10000
3000
ariance
Input-side variances that cannot be assigned to following variance categories

Input-Side Variance = Control Costs - Target Costs - Input Price Variance - In

osts * ( 1 - Actual Quantity / Costing lot size )
size 1 PC Std Costing Lotsize =1PC
ntity 2 PC
786.32

Costs * ( 1 - Actual Quantity / Costing lot size )

sts - Allocated Actl Costs - Output Price Var- Mixed-Price Variance - Output Qty Varia
 = Std cost-Lotsize var-OH on
= Std Cost

sts - Allocated Actl Costs - Output Price Var- Mixed-Price Variance - Output Qty Varia
151098.46-0-0-0-(-786.32)

Admin Oh@12%
786.32 94.3584

Production Order Settelement

System generates below entries

FI entry for WIP Reversal

Cr WIP-BS
Dr. WIP-P&L
 Variance Enty

FI entry for variance

DR. Production Variance (Witout CE)

Cr. COGM

solution :
Deactivate Event Based Costing Sheet then Run KO88
 FI entry CO entry
493181.87
493181.87 Cr

Line Items
rt of Universal Journal=====> Same Accounting doc uses for ACCount based COPA

ACDOCA ====> Observe the COPA Reporting dimensions

23000055
 31425.49
430776.33
106528.86
31425.49
430776.33
106528.86

WIP BS GL Accounts
 =

Total Input Qty Price

Val Var
10 1000
6 2000

Cleaning 1 786.32
10 397.44
20 372.22

20 995.24
20 1050
10 2395.24

10 888.89
4 733.33
20 633.33
 10% on Mat cost
12% on Convesion cost
12% on Convesion cost

2 75,549.23
Plan Variance ( Plan cost - Std cost)

MM price as per price control ( It ignores valuation incase ofactual goods movements
FI entry
GBB-VBR Dr. Mat Consumtion
GBB-VBR Dr. Mat Consumtion
BSX Cr. Stock
BSX Cr. Stock
Amount Material OH@12%
15600 1560
20000 2000
3560
 CO entry
Dr Prd Order 15600
Dr Prd Order 20000

Dr Prd Order 3560

Cr Cost center 3560
 ===>Example ===> Labour hrs used
fic operations
ompleted at Operation 10

gerates
Plan price As per Val Value in Company codeOH@12%
786.32 786.32 94.3584
397.44 5961.6 715.392
372.22 8933.28 1071.9936

11.23 11.23 1.3476

5.68 85.2 10.224
5.32 127.68 15.3216

Co entry
Dr Prd order 786.32
Dr Prd order 5961.6
Dr Prd order 8933.28
Cr Cost center 786.32
Cr Cost center 5961.6
Cr Cost center 8933.28

Co entry
Dr Prd order 1882
Dr Prd order 1882
Cr Cost center ( Costing sheet 1882
Cr Cost center ( Costing sheet 1882
Amount Co entry
75549.23
75549.23 Cr Prd Order
t of 2PC)
nter Split
ice Calculation

n Actual OH calculation as Event Based Costing sheet activated

nter Split
ice Calculation
Price Indicator 1 = Plan Acty Rate
Price Indicator 5 = Actual Acty Rate
Prd Order
Cost Center
Plan Acty rate Acty Price diff Revaluation of acty = Acty Price d
B C=(A-B)
786.32 19,734.52
397.44 3,012.28
372.22 4,683.34

Plan Acty rate Acty Price diff

995.24 1,161.62
1050 2,404.24
2395.24 3,113.21

Plan Acty rate Acty Price diff

888.89 13,682.54
733.33 13,838.10
 633.33 -633.33
Total

Co Entry
Dr Production Order
Dr Production Order
Dr Production Order
Cr Cost Center YM1000
Cr Cost Center YM1000
Cr Cost Center YM1000

Dr Production Order
Dr Production Order
Dr Production Order
Cr Cost Center YM1001
Cr Cost Center YM1001
Cr Cost Center YM1001

Dr Production Order
Dr Production Order
Dr Production Order
Cr Cost Center YM1002
Cr Cost Center YM1002
Cr Cost Center YM1002

Production Order 46234.34

Production Order 46234.34
Cost center admin cc 46234.34
Utilities cc 46234.34
 It calculates WIP for those orders having status REL / PDEL
It Cancels WIP for those orders having status DEL / Teco if any WIP already ex
Just calculates and save in the Versions
NO FI entry generated
FI entry for WIP generatesat the time of order settelement
st debited - Total actual cost credited) = Order Balance
.93+120679.98 -75549.23) =568730.68
cost +Indirect OH - Actual GR Value = WIP)

Credit WIP = Debit- credit

4175 31425
57224 430776
14151 106529 WIP Break UP
 75549 568731

Total Credit Amount X Individual line ID amount / Total Line ID Amount

 It calculates variance for those orders having status DEL / Teco
Just calculates and save in the Versions
NO FI entry generated
FI entry generates for WIP and Var at the time of Order settelement

DEL hence not possible to calculate Production variance and Total variance
But System calculates only Plan variance for analysis purpose
Amount
31425
430776
106529
31425
430776
106529
ation===>1PC
ation===>1PC
ation===>1PC
der to stock for Balance Qty 1PC

Revaluation of activities
Acual OH cal
WIP cut off Period
WIP Calculation ====> WIP get cancelled ( WIP =
Variance Calculation ====> Variance calculates catego
Settelement of Order ====> FI entry for wip reversal a
===> COPA entry for variance ( V
Cr Prd Order 75549.23

Complte all pending FI entris

Accural /deferral entries
Dep Posting
Interest cAlculation
FCR/FCT
Provisional entries
Recurrng enties

Complete Perd end Prcess in CC

1 Actual sKF
2 Indirect Acty llocations
3 Actual Assessment / Distribution
4 Actual Cost center Split
5 Actual Ativity Price Cal

Period End process in Product costing

1 Reval of Activities
2 Acual OH cal
3 WIP cut off Period
4 WIP Calculation
5 Variance Calculation
6 Settelement of Order

4 Actual Cost center Split

 OH@12% 6993.006
Prod Order 58275.05
Cost center 58275.05

Prod Order 6993.1

Prod Order 6993.1
Cost center 6993.1
Cost center 6993.1
 for those orders having status REL / PDEL
or those orders having status DEL / Teco if any WIP already exists
nd save in the Versions

s for WIP reversal at the time of Order settelement

ance for those orders having status DLV / Teco
nd save in the Versions

es at the time of Order settelement

= Control cost - Target cost
( Total actual cost - WIP-Scrap) - Actual GR qty X STD Pri
(35600+488000.27+120680.06-0-0) -2pC X75549.23
493181.87
- ( Control quantity / Target input qty ) * Target Costs

qty ) * Target Costs

ntity / Target input qty - 1 ) * Target Costs

lowing variance categories:
Input Price/Input Quantity/Resource-Usage Variances

ts - Input Price Variance - Input Qty Variance - Resource-Usage Var.

=3560-2200-0-0-0
1360
ize =1PC
= Prd Order plan Qty ( Output qty)
Input acty cost as per Std ( Cleaning Acty cost as Per St

Variance - Output Qty Variance - Lot Size Variance

 150123.4232 =151098.46 -(786.32) - 786.32*12%-786.32*12%
151098.46

Variance - Output Qty Variance - Lot Size Variance

Utilities OH @12% Total oH on Lot size var = Remaining Var

94.3584 188.717

( Without CE)
 CO entry

ACB COPA ( Account based cOPA)

Cr. Productin Order (COGM)

 CO entry ACB COPA
493181.87
Prd Order 493181.87
ount based COPA

he COPA Reporting dimensions

2PC
Prd Order Plan qty X(BOM Component Qty +Routing qty) X Price as per Costin

Plan Amt

10000 Info records price

12000 Info records price

786.32 k
3974.4 k
7444.4 k

19904.8 k
21000 k
23952.4 k

8888.9 k
2933.32 k
12666.6 k
 2200
12186.14
12186.14

150123.41
151098.46
-975.046399999992 difference due to Lot size difference

al goods movements)
CO entry
Dr Prd Order
Dr Prd Order
= Yield confirmation ===>2PC
Check KSBT for plan acty price

OH
1882
75549.23
of acty = Acty Price diff Xactual Acty Qty Event based oh @12%
C XD
19734.52
45184.2 ok
112400.16 ok

25555.64
55297.52
37358.52

68412.7
27676.2
 -6333.3
385286.16 46234.3392
f any WIP already exists

IP Break UP
ine ID Amount
ettelement

al variance
get cancelled ( WIP =0)
nce calculates category wise
try for wip reversal and FI entry for Variance
entry for variance ( Variance category wise updates to the Costing Based COPA) and
 ual GR qty X STD Price
-2pC X75549.23
e-Usage Variances
g Acty cost as Per Stadard)
6.32*12%
Account based cOPA) and Costing Based COPA
X Price as per Costing var for Plan +Costing sheet

Std cost Diff ( plan-Std)

CK13N---2PC
10000 0
12000 0 2000 ( from MM Price)

1,572.64 -786.32 As per WC formula , its fixed nature

3,974.40 0
7,444.40 0

19,904.80 0
21,000.00 0
23,952.40 0

8,888.90 0
2,933.32 0
12,666.60 0
 2200 0
12280.50 -94.36
12280.50 -94.36

151098.45 -975

o Lot size differences , Component price changes , Aty price changes , IOH changes
ng Based COPA) and also Account Based COPA
, its fixed nature
ges , IOH changes
 1000004

Period End Process in CC

KSS2 1 Run Actual Cost center Split
KSII 2 Run Actual Acty Price Calculation

Period End Process in PC

MFN1 CON2 1 Revaluation of Activities
KGI2 CO43 2 Not required to run Actual OH calculation as Event Bas
KKA0 3 WIP Cutoff Period
KKAX KKAO / 4 WIP Calculation
KKS2 KKS1/K 5 Variance Calculation
KO88 CO88/C 6 Settelement
ation as Event Based Costing sheet activated