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 Actual Costs in Product Cost by Sales Order: Scenario

Prerequisites

You are using a valuated sales order stock .

Process Flow

  1. In manufacturing enterprises, actual costs are collected on the manufacturing orders (production orders and process orders).

  2. Material valuations for the valuated sales order stock result immediately in inventory account postings in Materials Management (MM) and Financial Accounting (FI).

    Goods issues in Materials Management (MM) for dependent requirements of the finished product therefore result in corresponding debits of the manufacturing orders. If the price control indicator of the material is set to S , the production order is debited with the standard price; if the price control indicator is set to V , the production order is debited with the current moving average price. The manufacturing orders therefore always show the full actual costs. Note that if the price control indicator of the material is set to S, the actual costs are calculated by multiplying the confirmed quantity by the standard price.

    Because the manufacturing orders contain the full actual costs for the production of the material manufactured by the manufacturing order, you can calculate variances at the level of the manufacturing orders.

    The sales order item is debited at the time of the goods issue for delivery to the customer.

    Costs for trading goods are incurred in purchasing.

    The sales order item is debited at the time of the goods issue for delivery to the customer.

  3. The actual costs are entered on the sales order item.

Actual costs on the sales order item are incurred from the following business transactions.

  • Delivery to customer

You enter a goods issue in Materials Management . The sales order item is debited with actual costs.

  • External activities

If you use the services of another company, you can assign the costs directly to the sales order item. The sales order item is debited when the supplier’s invoice is entered in Financial Accounting .

  • Internal activities

Internal activities can be assigned directly to the sales order item.

This is recommended when you provide a service for your customer on-site. In this case you enter an internal activity allocation in Controlling (CO) with screen variant SAP05.

  • Other debits from cost accounting

You can also charge the sales order item with actual costs through the following:

  • Activity allocations in CO

  • Reposting of costs, line items, and activity allocations in CO

  • Direct debit of the cost object with personnel costs by means of cross-application time sheets (CA).

See also:

For information on calculating variances with a valuated sales order stock, see the following section:

Variances and Scrap with a Valuated Sales Order Stock

For information on actual costs with a nonvaluated sales order stock, refer to the following sections:

Special Case: Nonvaluated Sales Order Stock

Nonvaluated Sales Order Stock: Valuation

Nonvaluated Sales Order Stock: Scenario

Nonvaluated Sales Order Stock: Constraints

General Information on Nonvaluated Sales Order Stocks