In Product Cost by Period , you create a product cost collector for a material that you are manufacturing in repetitive manufacturing for a valuated sales order stock.

You create a sales order and specify the material to be produced in the sales order item. If applicable, you configure the material.

The system generates one or more planned orders for the material listed in the sales order item. This planned order contains all material components necessary to manufacture the material. The planned order can be created in the following ways:

If you have chosen an alternative selection indicator in the material master that selects according to the production version, the planned orders (order type KD) are assigned in the planning table directly to the line.

If you have not set an alternative selection indicator, then in the planning table you can assign the planned orders (order type KD ) generated by the planning run to the line(s).

You use sequencing to specify the sequence in which the orders are processed on the line.

You use the pull list to calculate the missing parts at the line and generate replenishment elements.

Once you have manufactured the material, you enter a goods receipt (delivery to stock). To do this, access the menu of Repetitive Manufacturing and enter a goods receipt for the sales order (see also: Goods Receipts for Sales Orders , Entering Goods Receipts for Sales Orders ).

With a product cost collector for an individual requirements material, an automatic goods issue is usually generated for all withdrawn material components when the goods receipt is entered. This means that the product cost collector is debited and credited at the same time.

Debit of the product cost collector with material costs:

The product cost collector is debited with the costs for the material components listed in the planned order at the time of the goods issue. The quantities are determined in accordance with the quantities in the planned order. Valuation is performed in accordance with the price control of the material.

Debit of product cost collector with costs for activities used:

Automatic debit of the product cost collector with the activities used only takes place if you have specified in the repetitive manufacturing profile that activities are to be posted. The product cost collector is debited with the costs for the activities at the time of the goods receipt. The activity quantities are determined on the basis of the cost estimate selected in accordance with the repetitive manufacturing profile. The valuation is performed on the basis of the valuation variant for simultaneous costing (go into Customizing for Product Cost by Period under  Product Cost Collector Define Default Values for Order Types ).

You can manually change the proposed input quantities of materials and activities.

You can also perform a direct internal activity allocation manually.

The system posts the actual costs to the product cost collector, reduces the planned orders, and updates the statistics.

Credits of the product cost collector: The product cost collector is credited with the quantity delivered to stock multiplied by the value selected in accordance with the price control.

If the product cost collector is debited and credited at the same time, it will not have any work in process. For this reason, the system does not support work in process on product cost collectors for individual requirements materials.

You also cannot determine scrap variances for product cost collectors for individual requirements materials.

You therefore use a variance key in which the Scrap indicator is not set.

You can calculate variances.

You perform settlement. Settlement dynamically distributes the values to be settled to the different individual requirements stock segments according to the delivery values of the delivered quantities. Dynamic distribution to different individual requirements stock segments and to stock segments of make-to-stock materials is possible (see also: Settlement in Product Cost by Order or Period ; Distribution Rules ).

You can view the individual requirements stock segments. The individual requirements stock segment list shows the following information:

You create a product cost collector for a configurable material.

One material has a super BOM and a super task list. You create a sales order. In a sales order item, you define the material to be delivered to the customer by means of characteristics and characteristic values. The sales order item does not carry costs and revenues.

You have specified assembly type 1 in the requirements class. The system generates a planned order.

You create a sales order cost estimate. The sales order stock is to be valuated on the basis of the sales order cost estimate.

Once you have produced the configured material, you enter a goods receipt. The product cost collector is debited with the costs for the input materials at the time of the goods receipt and credited with the value according to the sales order cost estimate.

In the stock segment of the individual requirements material the total stock (quantity), the total value, the standard price calculated in the sales order cost estimate, and the moving price of the configured material are updated for the material, sales document, and sales document item. This first goods receipt updates the standard price of the configured material. In Financial Accounting (FI), the inventory account is debited and the inventory change account is credited. The accounts are determined by means of automatic material account determination in MM in connection with the valuation class from the accounting view of the material master record. If the Sales order stock VC indicator is set, the valuation class specified there is used for account determination. If the Sales order stock VC indicator is not set, the valuation class specified in the Valuation class indicator is used for account determination.

In the Product Cost by Period component, you perform the period-end closing activities. You can allocate the period costs to the product cost collector and calculate variances. Any difference between the debit and credit resulting from changes in the material input quantities or activity input quantities, or from substitution of input materials, is transferred to a price difference account in Financial Accounting during period-end closing of the Product Cost by Period component. The difference between the debit and the credit can also be transferred to Profit Center Accounting (EC-PCA). When you settle, you can transfer the variances to Profitability Analysis (CO-PA).