Use

Depending on the contractual agreements, you can invoice your customer for the expenses incurred in each period for consumables, services, and taxes. These expenses can be compared with the revenues in the P&L statement.

You can use static resource-related billing or resource-related billing of dynamic items. This results analysis method can only be used with resource-related billing of dynamic line items.

You can use the results analysis method Derive Cost of Sales from Resource-Related Billing of Dynamic Items for:

The cost of sales is derived from the resource-related billing with dynamic items. The cost of sales is calculated in the amount of the invoiced line items.

See results analysis method 15 Derive Revenue from Resource-Related Billing and Simulation of Dynamic Items . Results analysis method 15 calculates the cost of sales in the amount of the incurred actual costs.

You can calculate inventory values with this method. You cannot calculate reserves.

Prerequisites

You are using resource-related billing with dynamic line items.

Choose a results analysis method in simplified Customizing for Product Cost by Sales Order under  Period-End Closing Results Analysis Define Valuation Methods .

No planned values are used in this results analysis method. Therefore it is not necessary to establish planned costs for results analysis.

In results analysis on the basis of dynamic items, quantities are recorded for the line IDs for the cost of sales, the revenues, and the inventory values. You must enter a "B" in the Quantities indicator in the Expert Mode. In the standard system, this is the default setting for results analysis methods 14 and 15. To ensure that the units of measure are updated, you must also enter a unit of measure in the update for the relevant line IDs.

You can create your own line IDs for costs that are not to be invoiced. You can use the apportionment reason in Customizing in the Assignment for this purpose. An apportionment reason is specified when line items are invoiced and indicates why the line item is not invoiced.

Features

This results analysis method calculates inventory values and the cost of sales, but it does not calculate reserves.

Definitions:

R(PA) = Sum of the revenues of the billed line items

C(PA) = Sum of the costs of the billed line items

C(z) = C(a) – C(PA)

The revenues are calculated in SD pricing on the basis of the billed line items.

The system uses the above formula to calculate capitalized costs in the amount of the difference between the actual costs and the invoiced actual costs. The costs affecting net income (cost of sales) equal the sum of the costs of the invoiced line items.

The costs, anticipated revenues, and associated quantities are transferred from the dynamic items or from SD pricing. The posted revenues and the associated quantities are transferred directly from the sales order item.

Constraints

Results analysis data cannot be calculated on the basis of statistical key figures because this would assume the existence of costs and revenues that have not yet been updated.

Example

The calculation method corresponds to results analysis method 08 Derive Cost of Sales from "Old" Resource-Related Billing of CO Line Items . There you can see an example of how the results analysis data is calculated.

See also:

For information on resource-related billing, see the following section:

Resource-Related Billing and in Customizing for Sales and Distribution under  Sales Sales Documents Resource-related Billing/Quotation Creation .