SAP 中差异的一些概念

）（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；

Price Different(

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

Exchange Different(

汇差）：

采购结报时的汇率差异

Single-Level Different(

单阶差异）：

仅指本身所产生的差异

Multi- Level Different(

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＋采购差异＋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

3.

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

< br>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。

variances

Variances on the input side:

Scrap variances

You specify whether scrap variances are calculated in the step Define Variance Keys. You control whether scrap

variances are displayed by selecting the indicator for scrap variances in the variance variant. This enables you to

control the display of scrap or the deduction of the scrap from the actual costs separately for each variance variant;

you can also control this separately for each variance variant by assigning the variance variant to a target cost

version.

Example:

You have specified in the variance key that scrap variances are to be calculated.

In target cost version 0, you are using variance variant 001. The scrap variances are turned on in variance variant

001.

In target cost version 3, you are using variance variant 999. The scrap variances are turned off in variance variant

999.

In the Valuation Variant for Work in Process and Scrap (Target Costs), you can specify which cost estimate is used

as a basis for calculating the target costs for the valuation of the scrap variances. You specify this valuation variant

for scrap in target cost version 0. Scrap variances are calculated in all target cost versions in accordance with the

valuation variant specified in target cost version 0.

Input price variances

Input price variances are the differences between the planned prices and the actual prices of the resources used. If

this indicator is set, you should make sure that:

The Material origin indicator is set in the costing view of the master record of cost-critical materials

The Record quantity indicator is set in all relevant cost elements

Input quantity variances

Input quantity variances are differences between the planned and actual input quantities of the resources. If this

indicator is set, you should make sure that:

The Material origin indicator is set in the costing view of the master record of cost-critical materials

The Record quantity indicator is set in all relevant cost elements

Resource-usage variances

A resource-usage variance arises when a different resource is used than was planned.

Remaining input variances

Remaining input variances are differences on the input side that cannot be assigned to any other variance category

on the input side (such as overhead).

Variances on the output side:

Lot size variances

Lot size variances are differences between the planned fixed costs and the charged fixed actual costs. Lot size

variances can only be calculated for target cost version 0.

Output price variances

Output price variances are differences between the target credit (at the standard price) and the actual credit (for

example at the moving average price).

Mixed-price variances

If you valuate your inventories with mixed prices, mixed-price variances may result if the standard price calculated

on the basis of the mixed cost estimate is not the same as the target cost of the procurement alternative.

Example:

Suppose the standard price for a material was calculated in a mixed cost estimate. The material has price control

indicator S, which means that the goods receipts are valuated at the standard price and the order is credited

accordingly. When the system calculates the total variance, it compares the control cost (in this case the actual cost)

with the procurement alternative for which the order was created. If the target cost for the procurement alternative is

not the same as the credits at the standard price, a mixed-price variance will result.

See also: New Varianace Category: Mixed-Price Variance

Remaining variances

Remaining variances are variances that cannot be assigned to any other variance category (for example, rounding

differences). If the system cannot calculate any target costs, only remaining variances will be calculated.

Variances are calculated for all variance categories that are selected in this view.

If a particular variance category is not selected, the variances of that category will be assigned to the remaining

variances. Scrap variances are an exception to this: if you don't want to see scrap variances, these variances can enter

all other variance categories on the input side.

If no variance categories are selected, only remaining variances will be calculated.

The Minor differences field enables you to have small amounts charged and settled as remaining variances, although

they are still assigned to the relevant variance category in the detail screen of variance calculation.

Actual cost

Indicates which actual costs were allocated to the cost center, business process, order, or cost object ID.

In Cost Object Controlling, the posted actual costs contain:

Work in process

Scrap

Variances

WIP

Indicates the costs for work in process in the chosen column. This column is not used for orders with full settlement.

Use

The variance calculation process subtracts the value of the work in process and scrap from the actual costs, and

compares the resulting control costs with the target costs.

Dependencies

You can transfer the work in process to Financial Accounting and Profit Center Accounting when you settle.

In Product Cost Controlling (CO-PC)

The unfinished products whose costs are calculated in one of the following ways:

By calculating the difference between the actual costs charged to an order and the actual costs credited to the order

By valuating the yield confirmed to date for each milestone or reporting point, less the relevant scrap

Scrap variance

Use

Scrap variances are calculated in the variance calculation process.

Dependencies

Scrap variances are valuated according to the strategy specified in Customizing for Cost Object Controlling in the

valuation variant for work in process (target costs) and scrap. If you have not defined a valuation variant for scrap,

the scrap variances are valuated at standard cost.

If the appropriate indicator is set in the variance category of relevant target cost version, the scrap variances are

subtracted from the actual costs to calculate the total variances and the production variances.

control costs

Control costs for variance calculation

When variances are calculated on the input side, the control costs are compared against the target costs.

In Overhead Cost Controlling, the control cost equals the actual cost.

In Cost Object Controlling, this field shows either the actual cost from which the work in process and scrap was

deducted, or the cost calculated in preliminary order costing (which may be period-based). Which cost is shown

depends on the target cost version.

In the first case, the control cost is calculated with the following formula:

Control cost = Actual cost minus Scrap minus Work in process

Target costs.

To enable the planned costs or the standard costs to be compared with the actual costs, it is necessary to have a

common basis of comparison.

In the Overhead Cost Controlling component, the basis of comparison is the actual activity quantity. The planned

costs are adjusted to the actual costs (which is another way of saying that the target costs are calculated) using the

operating rate.

In Cost Object Controlling, the basis of comparison is the following:

For planning variances (SAP standard target cost version 2), the basis of comparison is the planned order quantity.

For production variances (target cost version 1 and 3) and the total variance (target cost version 0), the basis of

comparison is the yield.

Use

In Overhead Cost Controlling, target costs are calculated by means of target cost formulas, on the basis of the

original cost elements.

In Cost Object Controlling, the calculation of the target costs is controlled by the target cost version.

The target cost for each material is calculated as follows:

Costs that vary with the lot size are divided by the costing lot size and multiplied by the control quantity.

Costs that do not vary with the lot size (such as setup costs) are treated as target costs directly.

Dependencies

These target costs can be used in Cost Object Controlling for the following purposes:

In variance calculation

In the detail list in variance calculation, this field shows the following information:

In the calculation of the variance categories on the input side, the field shows the target costs.

In the calculation of the variance categories on the output side, this field shows the target credits.

In the calculation of mixed-price variances, this field shows the target credit calculated on the basis of the standard

costs of the procurement alternative.

In the distribution of actual costs in cost object hierarchies

The target costs calculated on the basis of target cost version 0, 1 or 3 can be used.

Target costs can also be used to valuate work in process in the Product Cost by Period component, and to valuate

unplanned scrap ( scrap variances).

The total variances on the input side consist of the following:

Input price variances

Input quantity variances

Resource-usage variances

Scrap (only in Product Cost Controlling)

Remaining input variances

Input price variances

Variance category on the input side.

Difference between the target costs and the control costs resulting from differences between the planned prices and

the actual prices of the goods consumed.

Use

The system calculates and posts input price variances for primary postings according to the entries made in

Controlling under

If you calculate variances at the end of the period, the system recalculates input price variances, providing you

specified quantities in addition to the costs for the postings.

With target/actual comparisons, the price variances are defined by the following formulas:

Input price variance = (Actual price - Plan price) x Actual input quantity

Fixed input price variance = (Fixed actual price - Fixed plan price) x Actual input quantity

Variances caused by both price differences and quantity differences are assigned to the category of input price

variances.

If the quantities are incomplete or nonexistent, the input price variances are taken from the posting records as they

have been calculated from the actual costs for the postings as a percentage and activity-based. It is not possible to

calculate input price variances if no percentage rates have been defined.

The input price variances are actually calculated with the following formulas, which give the same results as the

above formulas:

Input price variance = Actual costs - (Actual input qty/Target input

qty) x Target costs

Fixed input price var. = Fixed actual costs - (Actual input qty ?BR> Target input qty) x Fixed target costs

In the case of activity inputs with predistribution of fixed costs, the posted input price variances of the totals records

are used.

With plan/plan comparisons of cost objects for the calculation of planning variances, the actual data in the formulas

is replaced by the plan control data.

Resource-usage variances

Variance category on the input side.

Difference between the target costs and the control costs caused by the consumables and activities being used

differently in the target costs than in the control costs.

Use

The variance calculation process determines the resource-usage variances by period for each cost element.

Resource- usage variances are calculated if either no control costs or no target costs exist for a cost element, a cost

center (activity or distribution), an origin group, a material, and the plant for the material.

With target/actual comparisons, resource-usage variances are defined by the following formulas:

Resource-usage variance = Actual costs - Target costs - Input price variance

Fixed resource-usage variance = Fixed actual costs - Fixed target costs

- Fixed input price variance

With plan/plan comparisons of cost objects to calculate planning variances, the actual costs in the formulas are

replaced with the plan control costs.

Dependencies

Origin group, material, and plant only exist in Cost Object Controlling.

Examples

Suppose your finished product FIN X uses raw material RAW A. The standard cost estimate for FIN X includes the

cost of RAW A.

When you produce the material, RAW A turns out to be faulty. You decide to use RAW B instead.