1.SAP关于本钱的概念2.差异的计算方法.3.实际本钱计算方法4.SAP variance1.本钱的概念标准本钱=标准价格 * 标准数量 + 作业价格 * 标准数量方案本钱=方案价格 * 方案数量 + 作业价格 * 方案数量实际本钱=实际价格 * 实际数量 + 作业价格 * 实际数量目标本钱=标准价格 * 实际数量 + 作业价格 * 实际数量注意在SAP中目标本钱根据生产订单中产品本钱评估时的价格乘以生产订单完工入库量乘以BOM用量的积.方案本钱为生产订单方案生产量乘BOM用量乘方案生产变式中定义的价格.方案本钱即企业本钱方案时使用的本钱，是企业全部方案的一局部方案本钱同目标本钱的差异是：目标本钱是本钱控制的需要，方案本钱是企业全面预算和方案控制的需要 方案本钱的核算时间为方案订单产生时，当您保存订单时已方案本钱会自动计算，如果您做出的更改与本钱核算有关，则在您保存订单时，会重新计算已方案本钱想更新已方案本钱，选择订单 功能 计算本钱要显示预计本钱，选择转向 本钱分析2.差异分算标准改订差〔本期标准本钱－前期标准本钱〕* 前期期末库存数量采购价差〔PO单价－本期标准本钱〕* 汇率 * 本次入库数量我认为应该是这样的： 〔PO单价* 汇率 －本期标准本钱〕* 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〔转出工厂标准本钱－转入工厂标准本钱〕* 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E*change 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 分摊至销货本钱差异数3.实际本钱计算方法在生产订单中实际本钱的计算如下：1、直接材料本钱：是为生产订单直接领用的物料的本钱，等于本*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*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，其贷方为对应的本钱中心；3、制造费用：等于本*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，其贷方为对应的本钱中心。
实际本钱同目标本钱比照计算差异，以进展本钱控制4.sap variancesVariances on the input side:Scrap variancesYou 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.E*ample: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 variancesInput 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 materialsThe Record quantity indicator is set in all relevant cost elementsInput quantity variancesInput 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 materialsThe Record quantity indicator is set in all relevant cost elementsResource-usage variancesA resource-usage variance arises when a different resource is used than was planned.Remaining input variancesRemaining 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 variancesLot size variances are differences between the planned fi*ed costs and the charged fi*ed actual costs. Lot size variances can only be calculated for target cost version 0.Output price variancesOutput price variances are differences between the target credit (at the standard price) and the actual credit (for e*ample at the moving average price).Mi*ed-price variancesIf you valuate your inventories with mi*ed prices, mi*ed-price variances may result if the standard price calculated on the basis of the mi*ed cost estimate is not the same as the target cost of the procurement alternative.E*ample:Suppose the standard price for a material was calculated in a mi*ed 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 pares 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 mi*ed-price variance will result.See also: New Varianace Category: Mi*ed-Price VarianceRemaining variancesRemaining variances are variances that cannot be assigned to any other variance category (for e。