Preliminary Costing with a Nonvaluated Sales Order Stock
Cost Rollup with a Nonvaluated Sales Order Stock
With a nonvaluated sales order stock, cost rollup depends on the requirements indicator of the material (individual requirements or collective requirements).
The sales order item thus contains the following costs:
In this way product costing simulates the process in your actuals, whereby the costs for all materials from individual requirements are:
If you are using a valuated sales order stock or a valuated project stock, the costs are rolled up the same way as in make-to-stock production.
Actual Costs with a Nonvaluated Sales Order Stock
Goods movements for a nonvaluated sales order stock are not valuated in Financial Accounting. This means that the material consumptions of dependent requirements (mainly semifinished products) from the sales order stock are not shown on the production order. These costs are entered on the sales order item either when the invoice is entered or at the point of goods receipt (external procurement) or order settlement (in-house production). Because the production orders do not contain the full actual costs, accurate variance calculation is not possible and is therefore not supported by the system.
If you are using a nonvaluated sales order stock, the actual costs of production on the manufacturing orders (production orders and process orders) are settled to the sales order item during period-end closing.
In the case of trading goods, the sales order item is debited with the actual costs of the externally procured material at the time of the goods receipt or invoice receipt.
Actual costs are entered on the sales order item as a result of the following business transactions:
You use movement type 291 here so that the Sales order field is displayed.
You use movement type 101 here so that you deliver to the sales order stock.
You enter internal activity allocations in sales-order-related production with screen variant SAP05.
You enter cost repostings in sales-order-related production with screen variant SAP08.
Sales order items can also be debited with actual costs by means of process cost allocation, revaluation of activities at actual activity prices, and overhead allocation.
These functions are treated in the period-end closing section.
Actual Revenues with a Nonvaluated Sales Order Stock
If you are using cost-of-sales accounting in Financial Accounting (FI) with a nonvaluated sales order stock, you must perform results analysis before you transfer the cost of sales to Financial Accounting and then settle the calculated cost of sales to Financial Accounting.
Period-End Closing with a Nonvaluated Sales Order Stock
If you are using a nonvaluated sales order stock, then for all manufacturing orders the settlement receiver is the sales order item and the settlement type is FUL (full settlement).
First carry out the period-end closing activities in Product Cost by Order. During settlement, the system settles to the sales order item all actual costs of the manufacturing orders assigned to the sales order item. If you have created manufacturing orders in other company codes assigned to the sales order item, make sure that these are first settled before you perform results analysis.
If you are using a nonvaluated sales order stock, variance calculation for the manufacturing order is not supported.
You then perform results analysis in the period-end closing functions for Product Cost by Sales Order.
You perform results analysis to calculate the value of the unfinished and finished products.
The results analysis data is transferred to subsequent application components when you settle:
Special requirements in cross-company processing with nonvaluated sales order stock:
In the results analysis version in the Extended Control, you use the indicator WIP on dependent orders to specify that the costs for manufacturing orders should be shown in the second company code as work in process until they receive the status DLV (delivered). At that point, the work in process in the second company code is canceled and work in process is shown in the company code of the sales order item. You then perform results analysis on the sales order item.
Results Analysis
If you are using a nonvaluated sales order stock, you valuate your inventories using results analysis. In this case you must always perform results analysis if you want to capitalize the sales order stock in your balance sheet. The posting in FI is made through the settlement of the data calculated in results analysis.
If you are using a nonvaluated sales order stock, you use results analysis to:
The work in process determined in this way includes the finished product inventory and the unfinished products inventory because the delivery to inventory is unvaluated.
See also:
Calculation of Planned Costs in Product Cost by Sales Order Actual Postings and Funds Commitments in Product Cost by Sales Order Period-End Closing in Product Cost by Sales Order: Scenario Results AnalysisFor information on cost rollup and cost component splits, see the document Product Cost Planning.