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SAP AG 05 / 2000 Inventory Accounting with Material Ledger Actual Costing. Multi-level Actual Costing allows Inventory valuation with actual periodic material price Roll-up of price differences from raw materials to finished materials.

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184 views14 pages

Inv Accountignwith ML

SAP AG 05 / 2000 Inventory Accounting with Material Ledger Actual Costing. Multi-level Actual Costing allows Inventory valuation with actual periodic material price Roll-up of price differences from raw materials to finished materials.

Uploaded by

Samik Biswas
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Inventory Accounting with Material Ledger

Inventory Accounting With Material Ledger


actual costing

SAP AG 05/2000 Inventory Accounting with Material Ledger / 1

Actual Costing

Actual Costing

Multi-level Periodic Material Prices

Actual Costing
Material Ledger

Transparency
of Value Chain

Multi-level Periodic Material Prices


Inventory Valuation

Parallel Currencies
Valuation with Historic Exchange Rates

Parallel Valuation
Transfer prices

Group

Legal Profit Center

SAP AG 05/2000 Inventory Accounting with Material Ledger / 2

Mutli-Level Actual Costing

Production

Multi-Level Actual Costing allows Inventory valuation with actual periodic material price Roll-up of price differences from raw materials to finished materials

Production

External Procurement

External Procurement

SAP AG 05/2000 Inventory Accounting with Material Ledger / 3

Integration of Actual Costing

Integration of Multi-Level

Actual Costing
Profitability Analysis
Contribution Margins

Product Cost Planning Cost Center Accounting


Actual Prices of Activities and Business Processes Standard Prices & Cost Component Split

SAP AG 05/2000 Inventory Accounting with Material Ledger / 4

Actual Costing and Profitability Analysis

Actual values in Profitability Analysis


Contribution Margin Accounting Cost of sales split into cost components Plan/Actual Variance analysis
Sales Quantity: Revenues: 1,000 pc 10,000 US$ Plan Raw Materials Labor variable Machine variable Logistic Processes Material Overheads Contribution Margin I Labor fix Machine fix Contribution Margin II

Actual 45,000 5,000 4,500 7,000 5,500 33,000 10,000 7,000 16,000

Var. % 5,000 -1,000 - 500 3,000 - 500 6,000 0 0 6,000

Var. Abs. 10 % - 25 % - 13 % 30% - 10 % 22 % 0% 0% 60 %

50,000 4,000 4,000 10,000 5,000 27,000 10,000 7,000 10,000

SAP AG 05/2000 Inventory Accounting with Material Ledger / 5

Actual Costing and Cost Center Accounting /ABC

Direct settlement to materials:


Actual activity prices

Business Processes

Actual ./. Plan

Actual costs of business processes

Plan

Production

Standard Price

Material

Settlement

Cost Center Activities

Actual ./. Plan

SAP AG 05/2000 Inventory Accounting with Material Ledger / 6

Actual Costing and Product Cost Planning

Product Cost Planning


PP Master Data

Actual Costing with Cost Components


Same cost component structure as in planning No Cost Estimates necessary for Actual Costing Optional: Primary cost component split

Multi-Level Actual Costing


Material Movements

Routing

BOM

Actual Quantity Structure

Cost Estimate
Standard Price with Mat Proc Lab OH

Price Determination

Variance Analysis

Periodic Unit Price with Mat Proc Lab OH

Cost Component Split

Cost Component Split

SAP AG 05/2000 Inventory Accounting with Material Ledger / 7

Actual Cost Component Split

The Actual Cost Component Split is a strategic tool for Sourcing Decisions based on procurement alternatives Analyzing the actual value added in each production level
Category Beginning Inventory Receipts Purchase Order Trading Inc Best Price Ltd Production Prod. Version1 ... Cumulative Inventory Consumption Ending Inventory Qty
100 900 300 200 100 500 500 100 1,000 600 400

Value Material Labor Machine Process


8,400 72,600 26,000 18,000 8,000 38,500 38,500 8,100 81,000 48,600 32,400 4,500 1,500 50,000 8,500 26,000 18,000 8,000 20,000 7,000 20,000 7,000 4,000 1,500 54,500 10,000 32,700 6,000 21,800 4,000 1,150 6,200

OH

Price
84,00 81,00 87,00 90,00 80,00 77,00 77,00 81,00 81,00 81,00 81,00

700 550 4,800 3,100

5,000 5,000 1,200 7,350 4,410 2,940

4,000 4,000 800 5,500 3,300 2,200

2,500 2,500 600 3,650 2,190 1,460

SAP AG 05/2000 Inventory Accounting with Material Ledger / 8

Material Price Analysis

Price Analysis for selected Materials


Huge number of monetary and quantity key-figures Multiple sorting and summarization functions Easy-to-customize to fit personal needs Direct drill-down tools to detailed views and documents Easy error finding Material
PC 500 Pentium PC 600 Pentium PC 330 Pentium Monitor 17 Digital Camera xms Digital Camera xms PC Pentium 200

Plant London London Frankfurt London Frankfurt London Frankfurt

Std.Price Act. Price Var.abs Var. % 2,500 2,900 400 16 % 3,500 3,920 420 12 % 1,500 1,635 135 9% 400 432 32 8% 750 805 55 7,5 % 950 1020 70 7,4 % 800 855 55 7%

...
Total

... ...

... ...

... ...

... ...

... ...

SAP AG 05/2000 Inventory Accounting with Material Ledger / 9

Material Price Analysis (2)

Price analysis for single Materials


Price history Procurement controlling Plausibility checks, and more Category Quantity PrelValue PriceDif Price Beginning Inventory 100 1,000 160 11,60 Receipts 900 9,000 2,340 12,60 Purchase Order 300 3,000 1,500 15,00 Trading Inc 200 2,000 1,200 16,00 Best Price Ltd 100 1,000 300 13,00 Production 500 5,000 500 11,00 Prod. Version1 500 5,000 500 11,00 ... 100 1,000 340 13,40 Cumulative Inventory 1,000 10,000 2,500 12,50 Consumption 600 6,000 1,500 12,50 Ending Inventory 400 4,000 1,000 12,50

SAP AG 05/2000 Inventory Accounting with Material Ledger / 10

Actual Costing in the Workplace

Cost Accounting Cost Accounting Manager Manager Cost Accountant Cost Accountant Inventory Inventory Accountant Accountant

Inventory Inventory Cost Estimator Cost Estimator Accountant Accountant Sales Business Sales Business
Analyst Analyst Business Business Unit Analyst Unit Analyst

SAP AG 05/2000 Inventory Accounting with Material Ledger / 11

Inventory Accountant: Areas of Responsability


Procurement Planning

ial te r s Ma ice Pr
Actual Costing

Qu ant & V ities alu es

Stock

Balance Sheet Valuation Inventory Counting

SAP AG 05/2000 Inventory Accounting with Material Ledger / 12

Period E nd Activitie s

Actual Costing in the Workplace

Actual periodic Material Price Multi-Level Roll-up of Price Variances Integration with Profitability Analysis Integration with ABC and Cost Center Accounting Integration with Product Cost Planning Represented in Workplace Inventory Accountant

SAP AG 05/2000 Inventory Accounting with Material Ledger / 13

Copyright 2000 SAP AG (All rights reserved)


No part of this brochure may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. Microsoft, WINDOWS, NT, EXCEL, Word and SQL Server are registered trademarks of Microsoft Corporation. IBM, DB2, OS/2, DB2/6000, Parallel Sysplex, MVS/ESA, RS/6000, AIX, S/390, AS/400, OS/390, and OS/400 are registered trademarks of IBM Corporation. ORACLE is a registered trademark of ORACLE Corporation, California, USA. INFORMIX-OnLine for SAP is a registered trademark of Informix Software Incorporated. UNIX, X/Open, OSF/1, and Motif are registered trademarks of The Open Group. HTML, DHTML, XML, XHTML are trademarks or registered trademarks of W3C, World Wide Web Consortium, Laboratory for Computer Science NE43-358, Massachusetts Institute of Technology, 545 Technology Square, Cambridge, MA 02139. JAVA is a registered trademark of Sun Microssystems, Inc. , 901 San Antonio Road, Palo Alto, CA 94303 USA. JAVASCRIPT is a registered trademark of Sun Microsystems, Inc., used under license for technology invented and implemented by Netscape. SAP, SAP Logo, mySAP.com, mySAP.com Marketplace, mySAP.com Workplace, mySAP.com Business Scenarios, mySAP.com Application Hosting, WebFlow, R/2, R/3, RIVA, ABAP, SAP Business Workflow, SAP EarlyWatch, SAP ArchiveLink, BAPI, SAPPHIRE, Management Cockpit, SEM, are trademarks or registered trademarks of SAP AG in Germany and in several other countries all over the world. All other products mentioned are trademarks or registered trademarks of their respective companies.

SAP AG 05/2000 Inventory Accounting with Material Ledger / 14

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