Keep your internal costs straight! Get the complete picture on valuation and costing with the Material Ledger in this book, from master data setup and configuration to revaluations. Using a practical approach, helpful steps, and detailed case studies, you'll learn how to set up and configure the Material Ledger for several scenarios, use its different functions for calculations, reports, and valuation scenarios, and much more.
Highlights:
Product cost planning
Actual costing runs
Total cost absorption
Purchase price variance
Manufacturing and overhear variances
Material price determination
COGS/WIP revaluation at actual cost
IFRS
SAP HANA
Integration with Financial Accounting
Inhaltsverzeichnis
Acknowledgments . . . 17
1 . . . Introduction . . . 19
1. 1 . . . Structure of This Book . . . 20
1. 2 . . . Looking Ahead . . . 22
PART I . . . Introduction to the Material Ledger . . . 25
2 . . . Material Ledger Basics . . . 27
2. 1 . . . Price Control and Inventory Valuation . . . 28
2. 2 . . . Material Ledger Concepts and Usage . . . 44
2. 3 . . . Material Price Determination Control . . . 49
2. 4 . . . Material Price Analysis, Categories, and Process Categories . . . 50
2. 5 . . . Procurement/Consumption Alternatives and the Controlling Level . . . 55
2. 6 . . . Summary . . . 58
3 . . . Product Cost Planning . . . 59
3. 1 . . . Business Case . . . 60
3. 2 . . . Master Data . . . 61
3. 3 . . . Activity Types and Planning Prices . . . 70
3. 4 . . . Selected Configuration for Product Cost Planning . . . 73
3. 5 . . . Standard Costing . . . 76
3. 6 . . . Summary . . . 88
4 . . . Material Ledger Configuration and Startup . . . 89
4. 1 . . . Multiple Currencies Configuration . . . 90
4. 2 . . . Actual Costing Configuration . . . 98
4. 3 . . . Material Ledger Startup . . . 103
4. 4 . . . Reconciliation of the Material Ledger Currencies . . . 107
4. 5 . . . Price Determination Control . . . 109
4. 6 . . . Material Master Data with Material Ledger . . . 111
4. 7 . . . Summary . . . 112
5 . . . Account Determination Configuration for the Material Ledger . . . 113
5. 1 . . . Account Determination: Basic Configuration . . . 113
5. 2 . . . Account Determination: WIP Revaluation . . . 128
5. 3 . . . Exchange Rate Differences . . . 131
5. 4 . . . Summary . . . 133
PART II . . . Basic Functions of the Material Ledger . . . 135
6 . . . Purchasing Processes and Variances . . . 137
6. 1 . . . External Procurement and Purchase Price Variances . . . 138
6. 2 . . . External Procurement and Exchange Rate Variances . . . 151
6. 3 . . . Changing the Controlling Level . . . 160
6. 4 . . . Summary . . . 164
7 . . . Manufacturing and Overhead Variances . . . 165
7. 1 . . . Manufacturing Order and Preliminary Costing . . . 166
7. 2 . . . Simultaneous Costing . . . 172
7. 3 . . . Plant-to-Plant Material Transfers . . . 187
7. 4 . . . Period-End Processing . . . 189
7. 5 . . . Summary . . . 200
8 . . . Periodic Actual Costing . . . 201
8. 1 . . . Creating a Costing Cockpit Run . . . 202
8. 2 . . . Material Selection . . . 205
8. 3 . . . Determine Sequence . . . 207
8. 4 . . . Single-Level Price Determination . . . 209
8. 5 . . . Multilevel Price Determination . . . 223
8. 6 . . . Post Closing . . . 243
8. 7 . . . Mark Material Prices . . . 257
8. 8 . . . Summary . . . 261
9 . . . Actual Costing Revaluations . . . 263
9. 1 . . . Revaluation of Consumption . . . 264
9. 2 . . . Revaluation of Work in Process . . . 276
9. 3 . . . Summary . . . 307
10 . . . Actual Costs and Value Flow Reports . . . 309
10. 1 . . . Actual Cost Component Split . . . 310
10. 2 . . . Valuated Actual Quantity Structure . . . 312
10. 3 . . . Actual Bill of Materials . . . 316
10. 4 . . . Value Flow Monitor . . . 318
10. 5 . . . Activity Types Value Flow Display . . . 329
10. 6 . . . Summary . . . 331
11 . . . Material Ledger: More Functionalities . . . 333
11. 1 . . . Transferring Actual Costs to CO-PA . . . 334
11. 2 . . . Debiting or Crediting Materials . . . 345
11. 3 . . . Changing Actual Cost Component Split Values . . . 351
11. 4 . . . Distribution of Usage Variances (DUV) . . . 354
11. 5 . . . Alternative Valuation Run (AVR) . . . 376
11. 6 . . . Summary . . . 391
PART III . . . Advanced Topics in the Material Ledger . . . 393
12 . . . Transfer Prices and Multiple Valuation Approaches . . . 395
12. 1 . . . Transfer Price Concepts . . . 396
12. 2 . . . Multiple Valuation Approach Implementation Scenarios . . . 397
12. 3 . . . Multiple Valuations Configuration . . . 399
12. 4 . . . Profit Center Implementation Configuration . . . 409
12. 5 . . . Automatic Account Determination Configuration . . . 411
12. 6 . . . Defining the Transfer Prices Pricing Procedure . . . 416
12. 7 . . . Optional Configuration . . . 424
12. 8 . . . Multiple Valuations Startup Procedure . . . 434
12. 9 . . . Multiple Valuations Process Examples . . . 436
12. 10 . . . Summary . . . 440
13 . . . Multiple Valuation of Cost of Goods Manufactured and IFRS . . . 443
13. 1 . . . Introduction to IFRS . . . 444
13. 2 . . . Multiple Valuation of Inventory Concept . . . 445
13. 3 . . . Multiple Valuation of COGM Configuration . . . 447
13. 4 . . . Periodic Process for Multiple Valuation of COGM . . . 460
13. 5 . . . Summary . . . 470
14 . . . Actual Costing Cross-Company Code . . . 471
14. 1 . . . Stock in Transit and Actual Costing Function Prerequisites . . . 472
14. 2 . . . Procurement Process . . . 477
14. 3 . . . Stocks in Transit and Purchase Order (GRP) . . . 478
14. 4 . . . Intercompany Profits in the Actual Cost Component Split . . . 481
14. 5 . . . Cross-Company Code Stock Transfer Processes in Multilevel Actual Costing . . . 483
14. 6 . . . Summary . . . 485
15 . . . Material Ledger on SAP HANA . . . 487
15. 1 . . . Why Use SAP HANA for Material Ledger? . . . 488
15. 2 . . . Material Ledger Accelerator . . . 489
15. 3 . . . Data Replication . . . 490
15. 4 . . . Application Settings for SAP ERP Accelerators: Transaction HDBC . . . 499
15. 5 . . . Show Database Table Content via Transaction SE16H . . . 504
15. 6 . . . Closing Procedures . . . 505
15. 7 . . . Reporting . . . 506
15. 8 . . . Summary . . . 518
. . . Appendices . . . 521
A . . . Examples in T Accounts . . . 523
A. 1 . . . Period 01 . . . 523
A. 2 . . . Period 02 . . . 532
B . . . Bibliography . . . 535
C . . . The Author . . . 537
. . . Index . . . 539
