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valuation
Profitability
Analysis (CO-PA)
Valuation is the process of identifying or
calculating cost accounting values in Profitability Analysis. You can valuate
both plan and actual data.
There are three basic methods of
valuation:
- Valuation using conditions and pricing
procedures
Conditions can be
used to calculate values that are needed for reports (such as stepwise
contribution margin analyses) but that are not known at the time of posting.
This makes it possible to determine values such as sales commission,
discounts, rebates and shipping costs in order to evaluate a sale at the time
of billing.
- Valuation using material cost
estimates
This method makes it
possible to determine the cost of goods manufactured when a transaction is
updated in Profitability Analysis. For example, you can compare the revenues
and sales deductions taken from a billing document with the variable and fixed
cost components for the cost of goods manufactured of the product
sold.
- Valuation using user-defined valuation
routines
If you require
values that cannot be found using one of the other methods, you can also
program your own valuation routines.
Financial
Accounting (FI)
Balance sheet term: the calculation of the
value of all fixed and current assets and of all payables at a certain time
and in line with the appropriate legal requirements.
Industry-Specific Component Oil (IS-OIL)
Only posted internally for an exchange
material. The value of the material is not therefore invoiced to the partner,
although the value of the material must be used as a basis for the
corresponding FI entry.
The valuation basis for a goods movement in
logical inventory is the current value of the physical stock (moving average
price) at the corresponding storage location.
Quality
Management (QM)
Judgement of an inspection characteristic,
based on the inspection result. This is used to determine whether the unit
considered should be accepted or rejected.
The valuation of the inspection characteristics
takes place at the following levels, depending on the recording
form:
- Valuation of single values
- Valuation of absolute frequency of value
classes
- Valuation of samples or inspection
points
- Valuation of the characteristic
itself
Treasury
Management (TR-TM)
Financial transactions and positions are valued
using rates or market values to determine (un)realized gains and losses on the
valuation key date. Both accounting and market-oriented (mark-to-market)
methods are used.