Overhead calculation enables you to apply overhead to your cost objects in your actual data.
Overhead can be applied in simultaneous costing or in final costing.
You can use overhead calculation in Cost Object Controlling for all cost objects in the system:
Production orders
Process orders
Product cost collectors
Cost object nodes in cost object hierarchies
Sales document items
General cost objects
Internal orders
You can use overhead keys to calculate different overhead rates for different objects (such as the material being manufactured).
You can use the Schedule Manager to assist you in performing the period-end closing activities. For more information, refer to the following sections:
If you use the Schedule Manager with the flow definition, you can reprocess the faulty objects with the multilevel worklist. For more information, see the following section:
Note
You cannot use the multilevel worklist in Product Cost by Sales Order (for the sales order item).
You must define a costing sheet in Customizing for Product Cost Controlling.
To specify separate overhead conditions for particular semifinished or finished products, you can also enter an overhead group in the master record of the material being costed, and enter an overhead key in the costing sheet in Customizing for Product Cost Controlling that is linked to that overhead group.
To allocate overhead to manufacturing orders, product cost collectors, and sales order items, you assign the costing sheet to a valuation variant. You then assign the valuation variant to a costing variant.
The valid costing sheet for overhead calculation in period-end closing is selected as follows:
Manufacturing orders
The system uses the costing sheet specified in the manufacturing order. This costing sheet is defaulted into the manufacturing order through the valuation variant specified in the costing variant planned.
Product cost collectors
Costing variant for preliminary costing:
For product cost collectors, the planned costing variant (for preliminary costing) and the actual costing variant (to determine overhead rates in period-end closing) are determined through the default values of the order type.
The costing sheet in the master data of the product cost collector is selected through the default value for the planned costing variant in the order type:
This costing variant is linked to a valuation variant.
From the valuation variant, the system determines the default costing sheet and transfers it into the master data of the product cost collector.
The costing sheet transferred into the product cost collector is used to calculate the overhead rates for preliminary costing, as well as the actual overhead rates.
If no default values for the planned costing variant exist, the system selects the costing sheet using the default values of the actual costing variant. The selected costing sheet is transferred into the master data of the product cost collector and can be changed there.
Sales document items
You have already performed the following period-end closing activities in the relevant application component (such as Product Cost by Period) if applicable:
Template allocation
Revaluation of activity types and business processes at actual prices
To be able to calculate overhead rates for material-based orders (such as production orders, process orders, or product cost collectors), you must enter the key of the costing sheet in the valuation variant and choose a costing variant that is linked to that valuation variant.
You specify the costing variant for manufacturing orders and product cost collectors in the order header. You can specify the Costing Variant Actual as a default value the following places in Customizing:
Product Cost by Period under
Product Cost by Order under
For cost object nodes in cost object hierarchies you specify a costing sheet and if applicable an overhead key in the master record of the cost object.
You can specify a costing sheet and an overhead key as a default value in Customizing for Product Cost by Period under
. These default values are only active if the Overhead indicator in the cost object category is selected.If you want to allocate overhead to orders or product cost collectors and are using cost object hierarchies, go into Customizing for Product Cost Controlling and select the Distribution indicator in cost object category.
In actual cost distribution, the calculation of the overhead is controlled by the costing sheet and in some circumstances by the overhead key in the order master or in the product cost collector.
If the Distribution function is not activated in the cost object category, you can calculate overhead both for the cost object nodes in the hierarchy and for the assigned orders.
Overhead calculation in sales-order-related production involves a number of special features.
You enter a costing sheet and (if applicable) an overhead key in the master record of the general cost object.
You can specify a costing sheet and an overhead key as a default value in Customizing for Costs for Intangible Goods and Services under
.Overhead costs are allocated to the cost objects based on the quantity or as a percentage of the direct costs.
You can also simulate overhead allocation (test run).
You can post the actual overhead on the last day of the period, or specify a different posting date. The posting date must lie within the period for which overhead is calculated.
See Integration in this section.
You can run the settlement process with parallel processing to reduce the runtime of the overhead calculation process.
If you perform overhead calculation outside the Schedule Manager, enter a server group for background processing.
If you perform overhead calculation using the Schedule Manager, set the parallel processing indicator in the selection screen of the program when you create the job variant. An entry field then appears in which you enter the server group.
You can view and edit the objects with errors that were processed with the individual functions. You use the multilevel worklist for this purpose. The multilevel worklist enables you to edit the faulty objects of an individual processing step (that is, a single function) or of an entire processing step sequence.
A prerequisite for using the multilevel worklist is that you are using the Schedule Manager in conjunction with a flow definition.
For more information on the required settings in Customizing, refer to the Implementation Guide (IMG) for Product Cost Controlling.