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Overhead
This section tells you how to define all the
parameters which determine the calculation of
overhead rates for cost centers (including activity types),
business processes, orders, projects, products and such like.
Overhead rates are used to pass on costs to
cost centers that do not directly reference the activity used. Thus you can,
for example, distribute the costs from a warehouse cost center to orders for
which material was taken from the relevant warehouse.
Overhead costing differs from
internal activity allocation in that you cannot express cost
center output in quantities. Instead, the costs for the cost center are passed
on via overhead rates to the cost centers (including activity types), orders,
projects products, and so on.
The tracing factor for the overhead costing can
be either the amount of particulardirect costs (such as direct material costs
for a production order) or a total of direct costs and overhead
cost of goods manufactured.
You can also calculate percentage or
quantity-based overhead rates, which lead to an actual credit being posted to
a cost center and a debit to the order, project etc.
You can use this function to calculate both
plan and actual overhead, rates, and overhead rates for
commitments (business processes do not use
commitments).
- Actual overhead rates and commitment overhead
rates are calculated as part of
period-end closing based on the actual costs incurred or the
commitments set up.
The parameters for overhead costing are
summarized in a
costing sheet . Overhead costing is only carried out for objects,
for which a costing sheet is maintained. (See IMG activity
Define Costing Sheet)
- For cost centers, you enter the costing sheet
in the master data of the cost center.
- For business processes, you enter the costing
sheet in the master data of the business processes.
- For internal orders and production orders
without quantity structures, the costing sheet can be referenced from a model
order.
- For production orders, process orders, product
cost collectors, maintenance orders, maintenance orders and service orders,
you default the costing sheet using a
valuation variant.
- For projects, you enter the costing sheet in
the project profile.
- For products, you select the costing sheet
using the valuation variant.
- For sales document items, you default it using
the requirements class.
Standard
Settings
The standard SAP system contains various
costing sheets, which you can use as reference models for defining your own
costing sheets.
To work with these costing sheets, you need
to:
- Ensure that all the relevant cost elements are
in the calculation bases
- Check the conditions for overhead
calculation
- Include the cost centers or overhead cost
orders for your company in the credit keys
- Ensure that the costing sheet is defaulted in
master data maintenance
If the preconfigured calculation bases,
overhead rates and credits are not enough for your requirements, you can
create new ones or change the existing ones.
The SAP standard system contains the following
costing sheets:
You can use this
costing sheet to determine material, production, administration and sales
overhead. The conditions in the sheet are
controlling area -dependent. In this sheet, you can determine
plan, actual and commitment overhead.
- A00001 Standard 1/overhead key
You can use this
costing sheet to determine material, production, administration and sales
overhead. The conditions for the overhead determination are dependent on the
overhead keys you enter in the orders, projects and so
on. This means that you can create separate keys for each project or for
particular products or orders. You can determine plan or actual
overhead.
You can use this
costing sheet to determine material, production, administration and sales
overhead. The conditions in the sheet depend on the
plant . You can determine plan or actual overhead and can use
this sheet as the base for entering different overhead conditions for each
plant in your business.
- A00003 Standard 3/Company code
You can use this
costing sheet to determine material, production, administration and sales
overhead. The conditions in the sheet depend on the
company code . You can determine plan or actual overhead and can
use this sheet as the base for entering different overhead conditions for each
company code in your business.
- A00004 Standard 4/Business area
You can use this
costing sheet to determine material, production, administration and sales
overhead. The conditions in the sheet depend on the
business area . You can determine plan or actual overhead and can
use this sheet as the base for entering different overhead conditions for each
business area in your business.
- A00005 Standard 5/Order type
You can use this
costing sheet to determine material, production, administration and sales
overhead. The conditions in the sheet depend on the
order type . You can determine plan or actual overhead and can
use this sheet as the base for calculating overhead dependent on the purpose
of the order (capital investment measure, production order, service
order).
- A00006 Standard 6/Order category
You can use this
costing sheet to determine material, production, administration and sales
overhead. The conditions in the sheet depend on the
order category. You can determine plan or actual overhead and can
use this sheet as the base for calculating overhead in orders, to make
overhead conditions dependent on the technical character of the order (PP
order, PM order etc.).
You can use this
costing sheet to determine material and production overhead. This sheet is
usually used to determine the production costs for a product. The conditions
in the sheet depend on the controlling area. You can determine plan, actual
and commitment overhead.
- PP-PC2 PP-PC Overheads on cost of goods
manufactured
You can use this
costing sheet to determine material, production, administration and sales
overhead. This sheet is usually used to determine the
cost of goods sold for a product. The conditions in the sheet
depend on the controlling area. You can determine plan, actual and commitment
overhead.