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Use

You can calculate the cost of goods manufactured for co-products by using an apportionment structure to allocate the total costs of the manufacturing process to the individual products involved.

Prerequisites

The apportionment structure is defined in the costing view of the material master for the leading co-product. You enter equivalence numbers in this structure for the co-products in the production process.

Features

In the apportionment structure, you can use equivalence numbers to control how the costs of the entire manufacturing process are apportioned for the co-products.

You assign an equivalence number to each co-product in the apportionment structure. This number is used to apportion the total costs to the co-product in the cost estimate. You also specify the period for which the equivalence number is valid in the apportionment structure.

The costs can be split according to cost element groups. For this, you must define a source structure in Customizing for Product Cost Planning. You can assign a cost element interval to each source line of this structure. Each cost element that was determined during the costing of the manufacturing process must be assigned to a source line.

In the apportionment structure, you can specify which equivalence numbers are to apply, per source structure line and per co-product, for the apportionment of the costs.

The total costs of the process are split, cost component by cost component, to the co-products.

Note

If no apportionment structure has been defined for a leading co-product or process material, an error message is issued.

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