You can transfer results analysis data to Financial Accounting (FI) when you settle. This allows the results analysis data to be posted in the balance sheet and the profit and loss statement. For example, this enables inventories to be capitalized or reserves shown as a liability in FI.
You make the required settings in Customizing for Product Cost by Sales Order under
.You define posting rules .
To be able to use revenue-based or quantity-based results analysis, you define posting rules for the following data, for example:
Posting Rules for Revenue-Based and Quantity-Based Results Analysis
Category |
Meaning |
WIPR |
Work in process (requirement to capitalize) |
WIPP |
Work in process (prohibition to capitalize) |
WIPO |
Work in process (option to capitalize) |
RUCR |
Reserves for unrealized costs (requirement to capitalize) |
RUCO |
Reserves for unrealized costs (option to capitalize) |
RUCP |
Reserves for unrealized costs (prohibition to capitalize) |
RCCR |
Reserves for the cost of complaints (requirement to capitalize) |
RCCO |
Reserves for the cost of complaints (option to capitalize) |
RCCP |
Reserves for the cost of complaints (prohibition to capitalize) |
RIML |
Reserves for imminent loss |
The posting rules are closely linked to other settings in Customizing for Product Cost Controlling :
You use the assignment rules to specify which costs (such as material usage costs) are costs that must be capitalized.
You use the update rules to specify the cost elements under which this information is updated when results analysis is performed on the sales order item.
To be able to use the POC method, you define posting rules for the following data:
Posting Rules for the POC Method
Category |
Meaning |
POCI |
Revenue in excess of billings |
POCS |
Revenue surplus |
POCL |
Loss |
POCR |
Realized loss |
You must also make sure that a settlement rule has been created for the sales order item.
You can transfer the following results analysis data to G/L accounts in Financial Accounting by period:
Work in process
Reserves for imminent loss
Reserves for unrealized costs
Reserves for the cost of complaints and commissions
If you perform results analysis using the POC method, you can make postings for the following results analysis data to G/L accounts in Financial Accounting by period:
Revenue in excess of billings
Revenue surplus
Reserves for imminent loss
During settlement, the system generates an accounting document in FI. The number of the order for which work in process or reserves were transferred to Financial Accounting is shown in the Assignment field of the FI document. This ensures that the postings to Financial Accounting can be explained.
If you assigned the sales order item to a profit center, this information is also transferred to Profit Center Accounting .