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1、1.SAP 关于成本的概念2.差异的计算方法.3.实际成本计算方法4.SAP variance1. 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
2、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。2. 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 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
3、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 Differ ent （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+米购差异+结报价差+结
4、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 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
5、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.sap variancesVariances on the input side:Scrap variancesYou specify whether scrap variances are calculated in the step Define Variance Keys. Y ou control whether scrap variances are displayed by selecting the indicator for scrap va riances
6、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 vari ant to a target cost version.Example:You h
7、ave 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 t urned on in variance variant 001.In target cost version 3, you are using variance variant 999. The scrap variances are t urned off in va
8、riance 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 valuatio n of the scrap variances. You specify this valuation variant for scrap in target cost vers ion 0. Scrap v
9、ariances 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 pri ces of the resources used. If this indicator is set, you should
10、 make sure that:The Material origin indicator is set in the costing view of the master record of cost-criti cal materialsThe Record quantity indicator is set in all relevant cost elementsInput quantity variancesInput quantity variances are differences between the planned and actual input quantitie s
11、 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-criti cal materialsThe Record quantity indicator is set in all relevant cost elementsResource-usage variancesA resource-usage variance arises w
12、hen 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 di
13、fferences between the planned fixed costs and the charged fixe d 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 example at the m
14、oving average price).Mixed-price variancesIf you valuate your inventories with mixed prices, mixed-price variances may result if t he standard price calculated on the basis of the mixed cost estimate is not the same a s the target cost of the procurement alternative.Example:Suppose the standard pric
15、e for a material was calculated in a mixed cost estimate. Thematerial has price control indicator S, which means that the goods receipts are valuat ed at the standard price and the order is credited accordingly. When the system calcul ates the total variance, it compares the control cost (in this ca
16、se 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 VarianceRemaining variancesRemaining variances are variances t
