Set Up Actual Costing in SAP

Actual Costing
With
Material Ledger
Getting Started: Custimizing and

Production Start-up
SAP AG 2000 ML Workshop Sao Paulo August 2000 (Jan-G. Groeneveld, Product Management R/3 Cost Management) / 1
Content
Inventory Accounting
With
Material Ledger
Custimzing of Material Ledger
Production Start-up
Before the first postings
Customizing Actual Costing: Overview
Customizing Material Ledger / Actual Costing

Material Ledger (mandatory for Actual Costing and Parallel Valuation)
Activate Material Ledger, preset Price Determination Key
Material Ledger Type & Currencies
Number Ranges
Dynamic Price Release
Update Structure (Single/Multi-Level Actual Costing)
Multi-Level Actual Costing
Actual Cost Component Split
Other R/3 Components
Customizing Material Ledger:

Activation and Price Determination
Table View Edit Goto Selection criteria Utilities System Help
Change View: Activation of Material Ledger
Company code Company code
1000
6000
6100
9000
1000
6000
6000
9000
ML active
X
X
X
Price determination
Price determ.(binding)
2
3
3
Tips:
If Material Ledger is needed only for Transfer Pricing, set Price
Determination to 2 (transaction based), and set the flag binding!
If you want to use Actual Costing, set Price Determination to 3
(single/multi level). Set set the flag binding only if you want to
include ALL Materials in Actual Costing!

Material Ledger Type & Currencies
Table View Edit Goto Selection criteria Utilities System Help
Change View: Material Ledger Type
ML Type FI CurType CO CurType Manuell

0000
0001
Description MLType
Standard: WT like from FI+CO
Transfer Prices
Notes:
Only a total of three combinations of Currencies and
Valuation Approaches can be assigned!
If you use Transfer Pricing, you might not want to show this
valuation approach in you legal books.

Dynamic Price Release
Planned Price /
Future Valuation Price
Costing 2 / Accounting 1
Dynymic Release
Current
Standard Price
Costing 2, Accounting 1
with first
Material Posting
Note:
The Dynamic Price Release does not replace the traditional functions of price
releases; those have to be carried out in any case!
Tip:
Turn on Dynamic Price Release only when you plan to release new Standard
Prices!
Customizing Material Ledger: Overview

Material Ledger (mandatory for Actual Costing and parallel valuation)
Update Structure
Standard Update Structure
Individual Update Structure

Update Structure
The Standard Update Structure ensures that all of the following postings are
correctly recorded and stored in the Material Ledger:
Goods Receipts:
Receipts Transfer posting - special stock, Material tansfer posting, Stock transfer,
Project, Subcontracting, Sales order, Cost center, Production, Consumption for single-level
orders, Purchase order (grp), Fixed asset, Consumption.
Goods Issues:
Issues Transfer posting - special stock, Material tansfer posting, Stock transfer,
Subcontracting, Sales order, Production, Procurement (change involving stocks), Purchase
order (grp), Purchase order, Procurement.
Quantity
Beginning inventory
Receipts
Production
Purchase order
Preliminary
valuation
Price
Differences
Exchange
Rate Diff.
Price
Categories
Process types
...
Other receipts/consumptions
Reccomandation:
Use the Standard Update Structure. The definition of alternative structures only
allows you to manipulate the price determination by handling single-level
consumptions in a different way.

Update Structure
Activate
Integration with Cost Center Accounting and ABC

Activation of Multi-Level Actual Costing
Materials
Materials
Procurement
Procurement
Alternative
Alternative
Process
Process
Hierarchica
l
Assembly
Multiple
Methods of
Procurement
Co-Production
Cyclical
Production
Note:
With the Activation of Actual Costing, the Material Ledger will internally update
the Quantity Structure. Only with this, price- and exchange rate differences can
be rolled up during Multi-Level Actual Costing.
You decide whehter or not the consumption of Cost Center Activities and
Business Process shall be updated in the Quantity Structure as well.
You decide whether the revaluation of actual Activity Prices and Business
Process Costs is to be carried out in Cost Object Controlling or aterial Ledger.

Integration with Cost Center Accounting and ABC
0 + 1: Cost
Objects are
revaluated with
actual activity prices
and costs of
business processes.
2: Materials are
revaluated with
actual activity
prices and costs of
business
processes.
Business
Business
Processes
Processes
Actual ./. Plan
Production
Production Settlement
Cost
CostCenter
Center
Activities
Activities
Business
Business
Processes
Processes
Production
Production
Cost
CostCenter
Center
Activities
Activities
Material
Material
Actual ./. Plan
Actual ./. Plan
Settlement
Actual ./. Plan
Material
Material

Update Structure
Activate

Category
Beginning Inventory
Receipts
Purchase Order
Trading Inc
Best Price Ltd
Production
Prod. Version1
...
Cumulative Inventory
Consumption
Ending Inventory
Qty
Value
Material Labor Machine Process
OH
Price
550
84,00
3,100
81,00
100
8,400
4,500
1,500
1,150
700
900
72,600
50,000
8,500
6,200
4,800
300
26,000
26,000
87,00
200
18,000
18,000
90,00
100
8,000
8,000
80,00
500
38,500
20,000
7,000
5,000
4,000
2,500
77,00
500
38,500
20,000
7,000
5,000
4,000
2,500
77,00
100
8,100
4,000
1,500
1,200
800
600
81,00
1,000
81,000
54,500 10,000
7,350
5,500
3,650
81,00
600
48,600
32,700
6,000
4,410
3,300
2,190
81,00
400
32,400
21,800
4,000
2,940
2,200
1,460
81,00
Note:
The Actual Cost Component Split needs to be activated; further, a report
has to be started to create the initial data.
Actual Costing uses the same Cost Component Split as the Product Cost
Planning.

Update Structure
Financial Accounting and Controlling
Profitability Analysis
Profit Center Accounting / Transfer Prices
Account Assignment
Invoice Verification

Financial Accounting and Controlling
n: nnot
o
i
t
Material Ledger
Cau pe 20 ca onent
p
y
t
(Valuation Area)
ncy the com nting
e
r
r
u
u
n
C
10 Local currency
ed i al Acco
s
u
be nanci
30 Group currency UNI
Fi
40 Hard currency USD
Currency translation
Financial Accounting
(Company Code)
10 Local currency
40 Hard currency USD
Cost Controlling
(Controlling Area)
10 Local currency
Tip:
Use a maximum number of three currencies / valuation approaches to
avoid constant currency translation and to reach a transparent
controlling.

Profitability Analysis (1)
Sales Quantity:
Revenues:
1,000 pc
10,000 US$
Plan
Actual
Var. %
Var. Abs.
Raw Materials
Labor variable
Machine variable
Logistic Processes
Material Overheads
50,000
4,000
4,000
10,000
5,000
45,000
5,000
4,500
7,000
5,500
5,000
-1,000
- 500
3,000
- 500
Contribution Margin I
27,000
33,000
Labor fix
Machine fix
10,000
7,000
10,000
7,000
0
0
0%
0%
Contribution Margin II
10,000
16,000
6,000
60 %
6,000
10 %
- 25 %
- 13 %
30%
- 10 %
22 %
Note:
As of Release 4.6c, Profitability
Analysis can use the results of
Actual Costing just as any cost
estimate for the periodic
revaluation.

Profitability Analysis (2) Define costing key

Profitability Analysis (3) Assign costing key

Profitability Analysis (4) Assign value fields

Profit Center Accounting / Transfer Prices
America
Europe/Africa
Asia
D
Division A
?
Corporate Executive
Board
E
USA
MEX
Division B
BRA
Note:
The Customizing of Transfer Pricing covers a white range of entries in the
IMG, such as Profit Center Accounting, Controlling Area, Financial Accounting,
General Controlling, Profitability Analysis, and others. For more information,
please navigate to the corresponding SAPNet Page.

Account Assignment
In Account Assignment, the following transactions are to maintained:
PRD
PRY
PRV
for price difference postings (settlement, invoices, )

for single-level price differences (closing entries of Actual Costing)
for multi-level price differences (closing entries of Actual Costing)
KDM
KDV
for exchange rate difference postings (settlement, invoices, )

for single/multi-level price differences (closing entries of Actual Costing)
LKW
for all differences, if closing entries of Actual Costing are performed without
revaluation of ending inventories.
GBB/AUI for the revaluation of Materials with actual activity and business process prices
Note:
Only multi-level consumptions are revaluated. Differences for single-level
consumptions remain on the PRD account.
It is common business practice to use P&L Accounts for the transactions.
However, different practices may be common in other countries.
The transaction COC is only relevant for customers in Brasil

Invoice Verification
Exchange Rate Differences occur with

Goods Receipts with reference to Purchase Orders
if the exchange rate at the time of Invoice Receipt
differs from the
exchange rate at the Time of Goods Receipts,

or from the
assumed exchange rate
Note:
Prerequisite for the calculaton of Exchange Rate Differences is that
you activate this function in Customizing of Logistic Invoice
Verification (Materials Management).
Content
With
Material Ledger
Production Start-up
Production Startup
Production Startup
To be startet from the Menu of Material Ledger
Creates Material Ledger Master Records
Converts stock values of Material Ledger to
stock values of Financial Accounting
(second and third currency)
Sets ML indicators in all Material Master records

Sets Material Price Determination Indicator
in Material Masters to 2 (can be changed to 3)
Fixes the Currencies used

Sets the Productive Indicator
Production Startup
Reverse Production Startup

If Production Startup is to be reversed in a
test system,
system apply Note 108374 and follow
the instructions.
If Production Startup is to be reversed in a

productive system,
system contact SAP Development
Support!
If you assigned a currency and valuation profile
(e.g. for parallel valuation approaches), and you

want to deactivate the Material Ledger, contact
SAP Development Support!
Support
Content
With
Material Ledger
Production Start-up
Price Determination Control for Actual Costing

Price Determination
Price Control
Transaction based 2
Moving Average Price

Standard Price
Single/Multi-level 3
Standard Price
Moving Average Price
can not be set manually
but is assigned during
period end revaluation.
Purpose
Material Ledger is
activated only for
Transfer Prices.
Specific Materials
shall not be included
in Actual Costing.
Actual Costing will be
done for all these
Materials at the end of
each period.
Note:
After the Production Startup, you have to change the key for the price
determination from 2 to 3 for all those Materials, for which you want
to do Actual Costing.
During the switch of the price determination from 2 to 3, the Price
Controll for all affected Materials will be set to S
The programm that changes the price determination key does under no
circumstances effect a revaluation of stocks.
Structured Value Chains: Process Types

Demo CD / Plant 6000
Quantity
Preliminary
valuation
Price
difference
Price
Beginning inventory
1000
250
Receipts
1000
250
30
28.00
Production
...
...
...
...
Purchase order
...
...
...
...
Stock transfer
Subcontracting
...
...
...
...
...
0
...
0
...
0
...
2000
500
30
26.50
Other receipts/cons.
Cumulative inventory
25.00
Note:
With the standard settings, all material related postings are stored and
displayed with reference to Plant (example: 6000), Material (Demo CD),
and Process Type (Production, Purchase Order, ).
These characteristics are described with controlling levels of each
Material. If postings are entered, and values are assigned to the
characteristics, procurement alternatives are created.
Structured Value Chains: Process Types

Process Type
Purchase
Purchase order
order
Subcontracting
Subcontracting
Characteristics of the Controlling Levels

Plant/material
Plant/material
Purchasing
Purchasing organization/
organization/ vendor
vendor
Plant/material
Plant/material
Purchasing
Purchasing organization/
organization/ vendor
vendor
Stock
Stock transfer
transfer
Plant/material
Plant/material
Issuing
Issuing plant
plant
Reposting/
Reposting/
material
material
Plant/material
Plant/material
Issuing
Issuing plant/
plant/ material
material
Production
Production
Plant/material
Plant/material
Production
Production plant/
plant/ planning
planning plant
plant
Tip:
You can change the
controlling level of each
Material, so that addititional
characteristics are stored
and displayed.
BOM
BOM // routing
routing
Production
Production version
version
Demo CD / Plant 6000
Price
difference
Price
Beginning inventory
1000
250
Receipts
1000
250
30
28.00
Production
...
...
...
...
Purchase order
Vendor A/ Puchase Org. 1
...
...
...
...
...
...
...
...
2000
500
30
Vendor B/ Puchase Org. 2

Other receipts/cons.
Cumulative inventory
Preliminary
valuation
Quantity
25.00
26.50

Set Up Actual Costing in SAP

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Set Up Actual Costing in SAP

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Actual Costing

Getting Started: Custimizing and

Before the first postings

Customizing Actual Costing: Overview

Customizing Material Ledger / Actual Costing

Customizing Material Ledger:

Change View: Activation of Material Ledger

Company code Company code

Customizing Material Ledger:

Change View: Material Ledger Type

ML Type FI CurType CO CurType Manuell

Standard: WT like from FI+CO

Customizing Material Ledger:

Customizing Material Ledger: Overview

Customizing Material Ledger / Actual Costing

Customizing Material Ledger:

Customizing Material Ledger: Overview

Customizing Material Ledger / Actual Costing

Customizing Material Ledger:

Customizing Material Ledger:

Actual ./. Plan

Actual ./. Plan

Actual ./. Plan

Actual ./. Plan

Customizing Material Ledger: Overview

Customizing Material Ledger / Actual Costing

Customizing Material Ledger:

Material Labor Machine Process

Customizing Material Ledger: Overview

Customizing Material Ledger / Actual Costing

Customizing Material Ledger:

30 Group currency UNI

Customizing Material Ledger:

Customizing Material Ledger:

Customizing Material Ledger:

Customizing Material Ledger:

Customizing Material Ledger:

Customizing Material Ledger:

for price difference postings (settlement, invoices, )

for exchange rate difference postings (settlement, invoices, )

Customizing Material Ledger:

Exchange Rate Differences occur with

exchange rate at the Time of Goods Receipts,

Before the first postings

Sets ML indicators in all Material Master records

Fixes the Currencies used

Reverse Production Startup

If Production Startup is to be reversed in a

If you assigned a currency and valuation profile

(e.g. for parallel valuation approaches), and you

Before the first postings

Price Determination Control for Actual Costing

Moving Average Price

Structured Value Chains: Process Types

Structured Value Chains: Process Types

Characteristics of the Controlling Levels

Demo CD / Plant 6000

Vendor B/ Puchase Org. 2

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