SAP CO 月結與差異分攤

SAP Controlling month end and variance allocation

1. Cost Center month end

1.1 Collect indirect expense
Collect indirect expense

1.2 Collect manufacturing expense
Collect manufacturing expense

1.3 Actual Price calculation
Actual LAB FOH VOH rate calculation

1.4 Overhead per production order calculation (Indirect expense allocation)
Indirect expense allocation (Std)

1.5 Revaluation at Actual Price : Production Order (Manufacturing expense allocation)
Manufacturing expense allocation

2. Production Order Settlement

2.1 Calculate Work in Process (WIP)
Calculate WIP
Movement type relevant to Production Order

2.2 Variance Calculation (Quantity variance)
Quantity variance
Month end production orders settlement

2.3 Actual settlement (Allocate variance and Create accounting document)
Accountant use CO88 to perform actual settlement. Variance was allocated and accounting documents were created by SAP.

3. Material Ledger Update

3.1 Price variance calculation and allocation
Price Variance

3.2 Manual allocate remained expenses to COGS
Accountant check all 4* and 5* accounts and post a journal entry manually to allocate all remained expenses to COGS.

4. Actual cost walkthrough test
ROH actual cost walkthrough
WIP actual cost walkthrough

5. Material records price control check
Material records price control