SAP 中差异的一些概念

1.SAP关于成本的概念差异的计算方法.实际成本计算方法4.SAPvariance成本的概念标准成本=标准价格*标准数量+作业价格*标准数量计划成本=计划价格*计划数量+作业价格*计划数量实际成本=实际价格*实际数量+作业价格*实际数量目标成本=标准价格*实际数量+作业价格*实际数量注意在SAP中目标成本根据生产订单中产品成本评估时的价格乘以生产订单完工入库量乘以BOM用量的积.计划成本为生产订单计划生产量乘BOM用量乘计划生产变式中定义的价格.计划成本即企业成本计划时使用的成本，是企业全部计划的一部分。计划成本同目标成本的差别是：目标成本是成本控制的需要，计划成本是企业全面预算和计划控制的需要。计划成本的核算时间为计划订单产生时，当您保存订单时已计划成本会自动计算，如果您做出的更改与成本核算有关，则在您保存订单时，会重新计算已计划成本。想更新已计划成本，选择订单功能计算成本。要显示预计成本，选择转向成本分析。差异分算标准改订差（本期标准成本－前期标准成本）*前期期末库存数量采购价差（PO单价一本期标准成本）*汇率*本次入库数量我认为应该是这样的：（PO单价*汇率一本期标准成本）*本次入库数量应付立帐（IV）（价格差异IPV）（发票金额－PO金额）*汇率结报汇差（本期汇率－前期汇率）*结报外币金额工单差异（材料用量差异，工费效率差异）工单实际投入金额－工单实际产出金额跨工厂物料异动差异（转出工厂标准成本－转入工厂标准成本）*本次转拨数量物料帐差异；PriceDifferent（价差）：仅指汇率差以外的差异，包括采购价差，标准改订差，工单差异，工厂转拨差异等ExchangeDifferent（汇差）：采购结报时的汇率差异Single-LevelDifferent单阶差异）：仅指本身所产生的差异Multi-LevelDifferent（多阶差异）；仅指来自下阶料号的差异SAP料号差异合计=料号起初差异+来自下阶的差+标准改订差+米购差异+结报价差+结报汇差+工单差异＋跨工厂物料异动差异分摊：期末库存差异数转至其他料件差异数分摊至销货成本差异数实际成本计算方法在生产订单中实际成本的计算如下：1、 直接材料成本：是为生产订单直接领用的物料的成本，等于本张订单领用物料的数量乘以此物料主数据中的价格，数据来源为MM模块；2、 直接人工费：等于本张订单耗用的实际工时乘以本产品的单位小时人工费率，实际工时在订单确认时输入，单位小时人工费率来自于作业价格，通过工艺路线中的工作中心计算得出，其贷方为对应的成本中心；3、 制造费用：等于本张订单耗用的实际工时乘以本产品的单位小时制造费费率，实际工时在订单确认时输入，单位小时制造费费率来自于作业价格，通过工艺路线中的工作中心计算得出，其贷方为对应的成本中心。实际成本同目标成本对比计算差异，以进行成本控制。4、 sapvariancesVariancesontheinputside:ScrapvariancesYouspecifywhetherscrapvariancesarecalculatedinthestepDefineVarianceKeys.Youcontrolwhetherscrapvariancesaredisplayedbyselectingtheindicatorforscrapvariancesinthevariancevariant.Thisenablesyoutocontrolthedisplayofscraporthedeductionofthescrapfromtheactualcostsseparatelyforeachvariancevariant;youcanalsocontrolthisseparatelyforeachvariancevariantbyassigningthevariancevarianttoatargetcostversion.Example:Youhavespecifiedinthevariancekeythatscrapvariancesaretobecalculated.Intargetcostversion0,youareusingvariancevariant001.Thescrapvariancesareturnedoninvariancevariant001.Intargetcostversion3,youareusingvariancevariant999.Thescrapvariancesareturnedoffinvariancevariant999.IntheValuationVariantforWorkinProcessandScrap(TargetCosts),youcanspecifywhichcostestimateisusedasabasisforcalculatingthetargetcostsforthevaluationofthescrapvariances.Youspecifythisvaluationvariantforscrapintargetcostversion0.Scrapvariancesarecalculatedinalltargetcostversionsinaccordancewiththevaluationvariantspecifiedintargetcostversion0.InputpricevariancesInputpricevariancesarethedifferencesbetweentheplannedpricesandtheactualpricesoftheresourcesused.Ifthisindicatorisset,youshouldmakesurethat:TheMaterialoriginindicatorissetinthecostingviewofthemasterrecordofcost-criticalmaterialsTheRecordquantityindicatorissetinallrelevantcostelementsInputquantityvariancesInputquantityvariancesaredifferencesbetweentheplannedandactualinputquantitiesoftheresources.Ifthisindicatorisset,youshouldmakesurethat:TheMaterialoriginindicatorissetinthecostingviewofthemasterrecordofcost-criticalmaterialsTheRecordquantityindicatorissetinallrelevantcostelementsResource-usagevariancesAresource-usagevarianceariseswhenadifferentresourceisusedthanwasplanned.RemaininginputvariancesRemaininginputvariancesaredifferencesontheinputsidethatcannotbeassignedtoanyothervariancecategoryontheinputside(suchasoverhead).Variancesontheoutputside:LotsizevariancesLotsizevariancesaredifferencesbetweentheplannedfixedcostsandthechargedfixedactualcosts.Lotsizevariancescanonlybecalculatedfortargetcostversion0.OutputpricevariancesOutputpricevariancesaredifferencesbetweenthetargetcredit(atthestandardprice)andtheactualcredit(forexampleatthemovingaverageprice).Mixed-pricevariancesIfyouvaluateyourinventorieswithmixedprices,mixed-pricevariancesmayresultifthestandardpricecalculatedonthebasisofthemixedcostestimateisnotthesameasthetargetcostoftheprocurementalternative.Example:Supposethestandardpriceforamaterialwascalculatedinamixedcostestimate.ThematerialhaspricecontrolindicatorS,whichmeansthatthegoodsreceiptsarevaluatedatthestandardpriceandtheorderiscreditedaccordingly.Whenthesystemcalculatesthetotalvariance,itcomparesthecontrolcost(inthiscasetheactualcost)withtheprocurementalternativeforwhichtheorderwascreated.Ifthetargetcostfortheprocurementalternativeisnotthesameasthecreditsatthestandardprice,amixed-pricevariancewillresult.Seealso:NewVarianaceCategory:Mixed-PriceVarianceRemainingvariancesRemainingvariancesarevariancesthatcannotbeassignedtoanyothervariancecategory(forexample,roundingdifferences).Ifthesystemcannotcalculateanytargetcosts,onlyremainingvarianceswillbecalculated.Variancesarecalculatedforallvariancecategoriesthatareselectedinthisview.Ifaparticularvariancecategoryisnotselected,thevariancesofthatcategorywillbeassignedtotheremainingvariances.Scrapvariancesareanexceptiontothis:ifyoudon'twanttoseescrapvariances,thesevariancescanenterallothervariancecategoriesontheinputside.Ifnovariancecategoriesareselected,onlyremainingvarianceswillbecalculated.TheMinordifferencesfieldenablesyoutohavesmallamountschargedandsettledasremainingvariances,althoughtheyarestillassignedtotherelevantvariancecategoryinthedetailscreenofvariancecalculation.ActualcostIndicateswhichactualcostswereallocatedtothecostcenter,businessprocess,order,orcostobjectID.InCostObjectControlling,thepostedactualcostscontain:WorkinprocessScrapVariancesWIPIndicatesthecostsforworkinprocessinthechosencolumn.Thiscolumnisnotusedfororderswithfullsettlement.UseThevariancecalculationprocesssubtractsthevalueoftheworkinprocessandscrapfromtheactualcosts,andcomparestheresultingcontrolcostswiththetargetcosts.DependenciesYoucantransfertheworkinprocesstoFinancialAccountingandProfitCenterAccountingwhenyousettle.InProductCostControlling(CO-PC)Theunfinishedproductswhosecostsarecalculatedinoneofthefollowingways:BycalculatingthedifferencebetweentheactualcostschargedtoanorderandtheactualcostscreditedtotheorderByvaluatingtheyieldconfirmedtodateforeachmilestoneorreportingpoint,lesstherelevantscrapScrapvarianceUseScrapvariancesarecalculatedinthevariancecalculationprocess.DependenciesScrapvariancesarevaluatedaccordingtothestrategyspecifiedinCustomizingforCostObjectControllinginthevaluationvariantforworkinprocess(targetcosts)andscrap.Ifyouhavenotdefinedavaluationvariantforscrap,thescrapvariancesarevaluatedatstandardcost.Iftheappropriateindicatorissetinthevariancecategoryofrelevanttargetcostversion,thescrapvariancesaresubtractedfromtheactualcoststocalculatethetotalvariancesandtheproductionvariances.controlcostsControlcostsforvariancecalculationWhenvariancesarecalculatedontheinputside,thecontrolcostsarecomparedagainstthetargetcosts.InOverheadCostControlling,thecontrolcostequalstheactualcost.InCostObjectControlling,thisfieldshowseithertheactualcostfromwhichtheworkinprocessandscrapwasdeducted,orthecostcalculatedinpreliminaryordercosting(whichmaybeperiod-based).Whichcostisshowndependsonthetargetcostversion.Inthefirstcase,thecontrolcostiscalculatedwiththefollowingformula:Controlcost=ActualcostminusScrapminusWorkinprocessTargetcosts.Toenabletheplannedcostsorthestandardcoststobecomparedwiththeactualcosts,itisnecessarytohaveacommonbasisofcomparison.IntheOverheadCostControllingcomponent,thebasisofcomparisonistheactualactivityquantity.Theplannedcostsareadjustedtotheactualcosts(whichisanotherwayofsayingthatthetargetcostsarecalculated)usingtheoperatingrate.InCostObjectControlling,thebasisofcomparisonisthefollowing:Forplanningvariances(SAPstandardtargetcostversion2),thebasisofcomparisonistheplannedorderquantity.Forproductionvariances(targetcostversion1and3)andthetotalvariance(targetcostversion0),thebasisofcomparisonistheyield.UseInOverheadCostControlling,targetcostsarecalculatedbymeansoftargetcostformulas,onthebasisoftheoriginalcostelements.InCostObjectControlling,thecalculationofthetargetcostsiscontrolledbythetargetcostversion.Thetargetcostforeachmaterialiscalculatedasfollows:Coststhatvarywiththelotsizearedividedbythecostinglotsizeandmultipliedbythecontrolquantity.Coststhatdonotvarywiththelotsize(suchassetupcosts)aretreatedastargetcostsdirectly.DependenciesThesetargetcostscanbeusedinCostObjectControllingforthefollowingpurposes:InvariancecalculationInthedetaillistinvariancecalculation,thisfieldshowsthefollowinginformation:Inthecalculationofthevariancecategoriesontheinputside,thefieldshowsthetargetcosts.Inthecalculationofthevariancecategoriesontheoutputside,thisfieldshowsthetargetcredits.Inthecalculationofmixed-pricevariances,thisfieldshowsthetargetcreditcalculatedonthebasisofthestandardcostsoftheprocurementalternative.InthedistributionofactualcostsincostobjecthierarchiesThetargetcostscalculatedonthebasisoftargetcostversion0,1or3canbeused.TargetcostscanalsobeusedtovaluateworkinprocessintheProductCostbyPeriodcomponent,andtovaluateunplannedscrap(scrapvariances).Thetotalvariancesontheinputsideconsistofthefollowing:InputpricevariancesInputquantityvariancesResource-usagevariancesScrap(onlyinProductCostControlling)RemaininginputvariancesInputpricevariancesVariancecategoryontheinputside.Differencebetweenthetargetcostsandthecontrolcostsresultingfromdifferencesbetweentheplannedpricesandtheactualpricesofthegoodsconsumed.UseThesystemcalculatesandpostsinputpricevariancesforprimarypostingsaccordingtotheentriesmadeinControllingunder"Primarypricevariances."YoucandisplaythisdataintheInformationSystem.Ifyoucalculatevariancesattheendoftheperiod,thesystemrecalculatesinputpricevariances,providingyouspecifiedquantitiesinadditiontothecostsforthepostings.Withtarget/actualcomparisons,thepricevariancesaredefinedbythefollowingformulas:Inputpricevariance=(Actualprice-Planprice)xActualinputquantityFixedinputpricevariance=(Fixedactualprice-Fixedplanprice)xActualinputquantityVariancescausedbybothpricedifferencesandquantitydifferencesareassignedtothecategoryofinputpricevariances.Ifthequantitiesareincompleteornonexistent,theinputpricevariancesaretakenfromthepostingrecordsastheyhavebeencalculatedfromtheactualcostsforthepostingsasapercentageandactivity-based.Itisnotpossibletocalculateinputpricevariancesifnopercentagerateshavebeendefined.Theinputpricevariancesareactuallycalculatedwiththefollowingformulas,whichgivethesameresultsastheaboveformulas:Inputpricevariance=Actualcosts-(Actualinputqty/Targetinputqty)xTargetcostsFixedinputpricevar.=Fixedactualcosts-(Actualinputqty?BR>Targetinputqty)xFixedtargetcostsInthecaseofactivityinputswithpredistributionoffixedcosts,thepostedinputpricevariancesofthetotalsrecordsareused.Withplan/plancomparisonsofcostobjectsforthecalculationofplanningvariances,theactualdataintheformulasisreplacedbytheplancontroldata.Resource-usagevariancesVariancecategoryontheinputside.Differencebetweenthetargetcostsandthecontrolcostscausedbytheconsumablesandactivitiesbeinguseddifferentlyinthetargetcoststhaninthecontrolcosts.UseThevariancecalculationprocessdeterminestheresource-usagevariancesbyperiodforeachcostelement.Resource-usagevariancesarecalculatedifeithernocontrolcostsornotargetcostsexistforacostelement,acostcenter(activityordistribution),anorigingroup,amaterial,andtheplantforthematerial.Withtarget/actualcomparisons,resource-usagevariancesaredefinedbythefollowingformulas:Resource-usagevariance=Actualcosts-Targetcosts-InputpricevarianceFixedresource-usagevariance=Fixedactualcosts-Fixedtargetcosts-FixedinputpricevarianceWithplan/plancomparisonsofcostobjectstocalculateplanningvariances,theactualcostsintheformulasarereplacedwiththeplancontrolcosts.DependenciesOrigingroup,material,andplantonlyexistinCostObjectControlling.ExamplesSupposeyourfinishedproductFINXusesrawmaterialRAWA.ThestandardcostestimateforFINXincludesthecostofRAWA.Whenyouproducethematerial,RAWAturnsouttobefaulty.YoudecidetouseRAWBinstead.TheuseofRAWB,however,resultsinhighercoststhanwouldhavebeenthecasewithRAWA.ThedifferencebetweenthecostsplannedforRAWAandthecostsincurredbyRAWBarereportedbythesystemasaresourceusagevariance.Scrap(onlyinProductCostControlling)Scrapvariancesarecalculatedinthevariancecalculationprocess.DependenciesScrapvariancesarevaluatedaccordingtothestrategyspecifiedinCustomizingforCostObjectControllinginthevaluationvariantforworkinprocess(targetcosts)andscrap.Ifyouhavenotdefinedavaluationvariantforscrap,thescrapvariancesarevaluatedatstandardcost.Iftheappropriateindicatorissetinthevariancecategoryofrelevanttargetcostversion,thescrapvariancesaresubtractedfromtheactualcoststocalculatethetotalvariancesandtheproductionvariances.RemaininginputvariancesVariancecategoryontheinputsideDifferencebetweentargetcostsandcontrolcoststhatcannotbeassignedtooneofthefollowingcategories:InputpricevarianceInputquantityvarianceResource-usagevarianceUseThevariancecalculationprocesscalculatestheremaininginputvariancesbyperiodandcostelement.DependenciesIfyouspecifiedinthevariancevariantthatyoudonotwanttocalculateinputpricevariances,inputquantityvariances,orresource-usagevariances,thesystemwillonlycalculateremaininginputvariances.ExamplesSupposethatinCostObjectControllingmorematerialswerewithdrawnfromstockforaproductionorderthanwereplanned.Inaddition,moreactivitieswerechargedtotheorderthanwereplanned.Thismeansthattheactualinputquantitiesforthematerialsandactivitiesactuallyconsumeddifferfromthetargetinputquantities.Thissituationwillresultinanincreaseinthecalculatedoverheadratesbecausetheinputquantityvarianceincreasedthebasisforoverheadcalculation.Thevariancesthatarisefromthedifferencebetweentheplannedoverheadrateandtheactualoverheadrateduetothechangedbasisareassignedtothecategoryofremaininginputvariances.outputsidevariances:Fixed-costvariances(OverheadCostControllingonly)Lotsizevariances(ProductCostControllingonly)OutputpricevariancesOutputquantityvariances(OverheadCostControllingonly)RemainingvariancesFixed-costvariances(OverheadCostControllingonly)VariancecategoryontheoutputsideFixedcostvariancesoccurwhenaportionofthefixedplancostsisnotcoveredby,orisoverabsorbedby,thecreditswhentheactualoperatinglevelisnotthesameastheplanoperatinglevel.Fixed-costvariancesconsistofthevolumevarianceandthesecondaryfixed-costvariance.UseVariancecalculationdeterminesthefixedcostvariancesperiodically.ProcedureFixed-costvariancesresultwhentheoperatingrateisnot100%.Fixed-costvariancesaredefinedbythefollowingformula:Fixed-costvariance=Fixedplancostsx(1-operatingrate)+Fixedtargetcosts-fixedplancostsInmanycasesthefixedtargetcostsareequaltothefixedplancosts.Ininternalactivityallocation,however,thiscanresultinadifferencebetweenfixedplancostsandthefixedtargetcosts(seetargetcostformula4).Thisdifferenceismarkedasavarianceinthefixedcostvariances.Thefixed-costvariancesareactuallycalculatedwiththefollowingformula,whichgivesthesameresultastheformulaabove:Fixed-costvariance=Fixedtargetcosts-Fixedplancostsx(actualqty/planqty)Lotsizevariances(ProductCostControllingonly)Variancecategoryontheoutputside.Differencebetweenthelot-size-independentplancostsandthelot-size-independentchargedactualcosts.Lot-sizevariancesoccurwhenaportionofthetotalcostsforanorderdoesnotchangewhenthequantityofgoodsmanufacturedischanged.UseVariancecalculationdetermineslot-sizevariancesbyperiod.ProcedureLot-sizevariancesarecalculatedwhentheplanquantity(theplanorderquantityorthelotsizeofthestandardcostestimate)differsfromtheactuallyproducedquantityorcontrolquantity.Withtarget/actualcomparisons,thelot-sizevariancesarecalculatedwiththefollowingformulas:Lot-sizevariance=Lot-size-independenttargetcostsx(1-actualqty/planqty)Fixedlot-sizevariance=Fixedlot-size-independenttargetcostsx(1-actualqty/planqty)Withplan/plancomparisonsofcostobjects,theactualcostsintheformulasarereplacedbytheplannedcontrolcosts.OutputpricevariancesVariancecategoryontheoutputside.Differencebetweenthetargetcreditandtheallocatedactualcosts.InOverheadCostControlling,anoutputpricevarianceresultsfromtheuseofanallocationpricethatdoesnotcreditthecostcenterwiththetargetcosts(thatis,iftheplannedactivitypriceisdifferentfromthepricewithwhichtheactivityisvaluatedininternalactivityallocation).Thiscanbethecaseforexampleifyouvaluatetheinternalactivitieswithpoliticalprices,usethecapacityasthebasisforplannedpriceiteration,oruseaverageactivitypricesinsteadofperiod-basedprices.InProductCostControlling,anoutputpricevarianceresultswhentheactualcreditofanorder(suchasaproductcostcollectororproductionorder)doesnotequalthetargetcredit.ThisisthecasefordeliverytostockforamaterialwithpricecontrolindicatorVatapricethatisnotthestandardprice.Theactualcreditiscalculatedasfollows:InOverheadCostControlling,theactualactivityisvaluatedwithanallocationprice.InProductCostControlling,thedeliveredquantityortheorderplanquantityisvaluatedwithapricefromthematerialmasterrecord.Thevaluationvariantforthevaluationofgoodsreceiveddetermineswhetherthegoodsreceiptisvaluatedwiththestandardprice,themovingaverageprice,oraplannedprice.Thetargetcreditiscalculatedasfollows:InOverheadCostControlling,thefixedandvariableplannedcostsaremultipliedbytheoperatingrateofthecostcenter/activityorprocess.InProductCostControlling,thedeliveredquantityortheorderplanquantityisvaluatedusingthestandardpriceforthematerialproduced.Iftheobjectisasenderinthepredistributionoffixedcosts,thefixedtargetcreditdoesnotdependontheoperatingratebutisequaltothefixedplannedcosts.Iftheactualquantityfortheobjectisenteredmanually(thisisnotpossiblewithallCOobjects),theoutputpricevarianceiscalculatedinthesamewayastheinputpricevariance:Outputpricevariance=Targetcredit*(Manualactualqty?BR>Allocatedquantity)-AllocatedactualcostsFixedoutputpricevar.=Fixedtargetcredit*(Manualactualqty?Allocatedqty)-Alloc.fixedactualcostsUseVariancecalculationdeterminestheoutputpricevariancesbyperiod.Outputquantityvariances(OverheadCostControllingonly)Variancecategoryontheoutputside.Differencebetweentheactualcreditandthetargetcreditduetodifferencesbetweentheallocatedandthemanuallypostedactualquantities.UseVariancecalculationcalculatestheoutputquantityvariancesbyperiodandcostelement.ProcedureTheoutputquantityvarianceisdefinedbythefollowingformulas:Outputquantityvariance=(Actualqty-Manualactualqty)xActualactivitypriceFixedoutputqtyvariance=(Actualqty-Manualactualqty)xFixedactualactivitypriceVariancesthatareduetobothoutputpricedifferencesandoutputquantitydifferencesarenotassignedtotheoutputquantityvariancesbutarereportedinsteadasoutputpricevariances.Iftheactivityparticipatesinthepredistributionoffixedcosts,thefixedtargetcreditisnotproportionaltotheoperatingrate.RemainingvariancesVariancecategoryontheoutputsideshowingthedifferencebetweenthetargetcostsandtheallocatedactualcoststhatcannotbeassignedtooneofthefollowingvariancecategories:Mixed-pricevariance(onlyinProductCostControlling)OutputpricevarianceOutputquantityvariance(onlyinOverheadCostControlling)Lotsizevariance(onlyinProductCostControlling)Fixedcostvariance(onlyinOverheadCostControlling)Remainingvariancesarenotlistedbycostelement,butbyControllingobject.TheR/3Systemcalculatesthevariancebytakingthetotalvarianceandsubtractingallothervariancecategories.UseVariancecalculationcalculatesremainingvariancesbyperiod.DependenciesThefollowingexceptionsarepossible:Minordifferencescangointothecategoryofremainingvariances.Ifonlytheremainingvariancescategoryisactive,theremainingvarianceisthedifferencebetweenactualcostsandallocatedactualcosts.Allvariancecategoriesappeartogetherasaremainingvariance.IftherearenotargetcostsfortheControllingobject,allvariancecategorieslikewiseappearasaremainingvariance.Thiswillbethecase,forexample,ifvariancecalculationcannotselectanactivestandardcostestimateforthematerialproduced.ActualcostallocationsSpecifiesthecostswithwhichtheobjectiscredited.Whenthevariancesarecalculated,thesecostsarecomparedwiththetargetcoststocalculatethevariancecategoriesontheoutputside.InOverheadCostControlling,thesecostsaretheactualcreditsfromactivityallocations.InCostObjectControlling,thesecostsincludetheactualcreditsfromdeliveriestostock.CalculationAccuracyThecostsarecalculatedusingthesamenumberofdecimalplacesasthecurrencyinwhichthecostsarerecorded.Inmostcurrenciesthisistwodecimalplaces.Quantitiesarecalculatedusingthesamenumberofdecimalplacesastheunitofmeasureinwhichtheyarerecorded,uptoamaximumofthreeplaces.Quotientsofquantities(suchasactualquantity?targetquantity)arecalculatedusings