You use this function in the following situations:
Check the order category in Customizing for Production under Basic data ® Production orders ® Master data ® Order ® Define order types.
Check the order category in Customizing for Production Planning for the Process Industries under Process order ® Master data ® Order ® Define Order Types.
Product cost collectors have the order category 05 (product cost collector). You do not need to select the Product cost collector indicator for the product cost collector itself.
The default rule STR (strategy for tracing factor determination) is specified in the order type of the product cost collector.
You can specify the default rule, the planned costing variant, the actual costing variant, and the results analysis key as default values in Customizing. The default rule can no longer be changed in Customizing. Check the default rules in Customizing for Product Cost by Period under Product Cost Collector ® Define Default Values for Order Types.
Make sure that the default value in the order type of the manufacturing orders assigned to the product cost collector is PP2 (Production Material Periodic Settlement).
You cannot use product cost collectors for the following:
1. Choose Accounting® Controlling ® Product Cost Controlling ® Cost Object Controlling ® Product Cost by Period.
The screen Product Cost by Period appears.
2. Choose Master Data ® Product Cost Collector ® Edit.
The screen Display Product Cost Collector appears.
Edit Product Cost Collector: Screen Layout
Note the layout of the screen:
To process product cost collectors, first select them.
This right-hand side of the screen is called Detail Display/Work Area.
Information on the product cost collector is located under the following tabs:
The Data tab shows the control parameters for the selected product cost collectors, such as the costing variants, results analysis keys, and variance keys.
The Header tab contains various information on the product cost collector such as material, company code, order type, and status.
The Production process tab shows the name and number of the production process, the costing lot size, and other information.
To Create a Product Cost Collector
If you have chosen the Controlling level Production Plant/Planning Plant, the dialog box will not appear because in this case it is not possible to precost the product cost collector.
The system creates the product cost collector.
The system does the following:
In order-related production and process manufacturing, the number of the production process is entered in the manufacturing orders assigned to the product cost collector.
In repetitive manufacturing, the production version is linked to the product cost collector through the production process.
The settlement rule for the product cost collector always specifies the distribution rule 100% to material and the settlement type is always PER (periodic).
You cannot manually change the settlement rule for the product cost collector. It is therefore not possible to deduct the scrap from the variances before the variances are settled to Financial Accounting (FI), and settle the scrap to a cost center.
If you are using separate valuation types or a valuated sales order stock, the system does not create the procurement alternatives for each valuation type or for each sales order stock until the first goods receipt in each case.
The following data are updated for the product cost collector:
The system creates the preliminary cost estimate for the product cost collector using the costing variant planned. The default costing variant planned is selected through the default values for the order type of the product cost collector.
The system valuates the activities on the basis of the valuation variant specified in the costing variant actual. The default costing variant actual is selected through the default values for the order type of the product cost collector.
The costing sheet actual is selected through the valuation variant specified in the costing variant planned. This ensures that the same costing sheet is used in preliminary costing and for calculation of the actual overhead. If no costing sheet planned exists, the costing sheet actual is selected through the valuation variant specified in the costing variant actual.
The overhead key is taken from the material’s master record. The material‘s master record specifies an overhead group that is linked to an overhead key in Customizing for Product Cost Planning. The system checks which overhead key is linked to the overhead group of the material being manufactured, and enters this overhead key in the product cost collector.
The results analysis key is defaulted from the order type of the product cost collector that you have defined in Customizing for Product Cost by Period.
The variance key is taken from the material master record. In the material master record, the variance key is proposed on the basis of the plant. You make this setting in Customizing.
The information shown in the header of the product cost collector includes:
You can also access the following objects from the header of the product cost collector:
You can view the following information on the production process assigned to the product cost collector:
If you don't enter a costing lot size, the system uses the costing lot size from the material master record for the preliminary cost estimate of the product cost collector.
If you created a procurement alternative with a costing lot size and the procurement alternative corresponds to the production process (that is, it has the same characteristic values), the costing lot size of the procurement alternative is transferred into the production process.
The characteristics Material and Production Plant are always shown in the selection area. In the production process, further characteristics are shown depending on the Controlling level. For example, if the Controlling level Production Version was defined for a material, the additional characteristics Planning Plant and Production Version are shown for the production process.
Check the proposed data.
Displaying and Changing Product Cost Collectors
Switching from Display Mode to Change Mode
You can switch back and forth between change mode and display mode from within a transaction. To do this, choose Product Cost Collector® Display / Change. The screen Change Product Cost Collector or Display Product Cost Collector appears. Before you can switch to the change mode, you must select the product cost collector that you want to change.
Showing or Hiding Product Cost Collectors with Deletion Flag
This function can be performed in either the display mode or the change mode.
To add the product cost collectors with a deletion flag to the display, choose Product Cost Collector ® With Deletion Flag ® Show. To remove the product cost collectors with a deletion flag from the display, choose Product Cost Collector ® With Deletion Flag ® Hide.
Costing Product Cost Collectors
This function can only be performed in the change mode.
For more information, see the following section:Creating a Preliminary Cost Estimate for a Product Cost Collector
Setting and Removing Deletion Flags
This function can only be performed in the change mode.
To set or remove the deletion flag for a product cost collector, go into the change mode, select the product cost collector(s), choose Edit ® Set Deletion Flag or Edit ® Remove Deletion Flag (See also:Reorganizing Product Cost Collectors).
Selecting and Deselecting Product Cost Collectors
These functions can be performed in either the display mode or the change mode.
To select all product cost collectors (such as to make a change), choose Edit ® Select All.
To deselect all selections, choose Edit ® Deselect All.
Selecting Product Cost Collectors with Particular Data
You can select groups of product cost collectors that have particular data, such as all product cost collectors with a specific profit center.
The screen Select with Criteria appears.
If you have selected a field but haven't entered anything, the system will select all product cost collectors for which there is no entry in that field (for example, no profit center). Multiple selection is possible. The system then selects the product cost collectors that fulfill all conditions simultaneously. Choose Confirm. The system selects the product cost collectors that have the specified data.
Viewing Cost Estimates
To view the preliminary cost estimate of the product cost collector, choose Goto ® Display Cost Estimate.
Viewing Orders/Production Versions
To view the manufacturing orders and production versions assigned to a product cost collector, choose Goto ® Display Orders/Production Versions.
Viewing the Settlement Rule
To view the settlement rule, choose Goto ® Display Settlement Rule.
Choose Goto® Classification.
Logs on Change
Choose Goto ® Logs ® Change.
Logs on Cost Estimate
Choose Goto ® Logs ® Cost Estimate.
To see various reports on product cost collectors, select one product cost collector and choose Goto ®Display Reports or choose Display Costs .
For information on the control parameters for Cost Object Controlling, refer to the following section:Control Parameters in Cost Object Controlling
For information on settlement, refer to the following section:Settlement in Product Cost by Order or Period