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Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 1 of 22
1 Overview – Material Ledger
1.1 This document elaborate the transactions related to the material ledgers
1.2 Transaction Code:
<MM02> Edit or Park G/L Document
<CKM3> Material Price Analysis
<CKMLCP> Edit Costing Run
1.3 SAP Menu Path:
Logistics � Material Management � Material Master � Material � Change � MM02 Immediately
Accounting � Controlling � Product Cost Controlling � Material Ledger �
CKM3 Material Price Analysis
Accounting � Controlling � Product Cost Controlling � Actual Costing � CKMLCP Edit Costing Run
1.4 User Procedures:
a. Some of the information in the material master (accounting 1) is related to Material Ledger. User
should know the setting related when they create or amend the master records
b. The inventory transactions are records in the material ledger. Material Price Analysis could be used
to analysis the price/ cost of a material
c. The manufacturing will be reallocated to the inventory and rollup to the upper level using the single
and multi level price determination. Closing process is also required for the material ledger
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 2 of 22
2 Key Concept
Price Determination
With price control V material price determination (indicator2 in the material master), the moving average price
is calculated. With price control S, the material is valuated with the standard price and the moving average
price is calculated for information purposes.
In single-/multi-level material price determination (indicator 3 in the material master), the valuation price
(standard price) remains unchanged and a periodic unit price is calculated for the closed period.
(This option is only for materials with price control indicator S)
a. Transaction-Based Material Price Determination
This function makes it possible for you to calculate the moving average price after every goods
movement.
b. Single Level Price Determination
Single-level material price determination calculates the periodic unit price for a material. The standard
price and the cumulative single-level differences of the period are taken into account. The material price
calculated in multilevel price determination can be used for inventory valuation. Single-level price
determination is a prerequisite for multilevel price determination.
c. Multi-Level Price Determination
Multilevel price determination calculates the periodic unit price for a material. The standard price, the
single-level differences cumulated in the period, the differences between planned and actual prices, as
well as input material differences (multilevel differences) are all taken into account. The material price
calculated in multilevel price determination can be used for inventory valuation.
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 3 of 22
3 Procedural Steps
Maintain the Material Masters (ML related information)
Logistics � Material Management � Material Master � Material � Change � MM02 Immediately
Select the accounting 1 view
Select the plant
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 4 of 22
Field Usage
Price Determination ‘2’ for moving-average-price items; ‘3’ for standard-price item * refer to key concept
Per. Unit price Moving Average Price/Periodic Unit Price
Price Control V: Moving-average S: Standard
Click the button to save the setting
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 5 of 22
Material Price Analysis
Accounting � Controlling � Product Cost Controlling � Material Ledger � CKM3 Material Price Analysis
Field Usage
Material; Plant The material displayed in the report
Period/ Year Which period is the information presenting
Period Status The closing status of the material ledger in this period
View The type report presenting – Price analysis; cost component
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 6 of 22
How to read the report?
Business Scenario
We have a two level BOM consist of a SFG P01000C313004 and a FG P01000C313002
� Order 6150008741 (1st Order) has been created for the SFG P01000C313004
� Order 6150008742 (2nd Order) has been created for the FG P01000C313002; the SFG P01000C313004
has been used in this order
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 7 of 22
Single Level Price Determination
The balance transaction is recorded in the material price analysis based on the Price Control
During the Costing Run (for the material ledger), part of the variance will be allocated back to the inventory
based on the inventory
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 8 of 22
Multi-Level Price Determination (1)
Single-level price determination must be done before the multi-level price determination
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 9 of 22
Multi-Level Price Determination (2)
The variance will be rollup to the upper level if it is consumed to another production order
The variance from lower level will be allocated back to the inventory based on the inventory level as is single
level price determination
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 10 of 22
Month End Process
Business Procedure Description
Close MM Period (MMPV) Close the period of the material management
Overhead Cost Calculation (CO43) Calculate the overhead for the production orders
Preliminary settlement for
Co-products (CO8A)
Split the production cost to the co-production for joint production
Calculate WIP (KKAO) Calculate the amount of the WIP (w/o posting to FI)
Variance Calculation (KKS1) Calculate the manufacturing variance (for analysis)
Settlement (CO88) Post the WIP & variance to Financial accounting
Costing Run (CK40N) Calculate the Standard Cost and updated to the material master
Costing Run for Material Ledger
(CKMLCP)
Calculate the periodic actual cost and allocate the variance back to
the inventory based on the inventory level
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 11 of 22
Costing Run (for Material Ledger)
Accounting � Controlling � Product Cost Controlling � Actual Costing � CKMLCP Edit Costing Run
There are six difference steps in the Costing Run (for Material Ledger)
Steps Description
1. Selection Select the Material to be process (basically, select all material)
2. Determine Sequence Determine the sequence for the multi level price determination
3. Single-Level Price Determination Single-level price determination (refer to the section above)
4. Multi-Level Price Determination Multi-level price determination (refer to the section above)
5. Revaluation of Consumption No special purpose in EME
6. Posting Closing Close the period in material ledger and posting the result to FI
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 12 of 22
Create a Costing Run
Click the button
Specify the ID for the Costing Run and click the button to continue
Select the plant to be process. Click the button to save the setting.
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 13 of 22
Click the button to show the Flow steps
Step 1: Selection
Check the button in the row “Selection”
Do not change the parameters, chick the save button
A button will be shown after that. Click this button.
Check the “Start Immediately” check box. Chick the confirm button after that.
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 14 of 22
Continue. Click the button to refresh the screen, until the status is updated
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 15 of 22
Step 2 Determine Sequence
Basically, the step in the following the steps are very similar to step one
Check the button in the row “Determine Sequence”
Save the setting
Execute the program
Choose Start Immediately and confirm
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 16 of 22
Continue. Click the button to refresh the screen, until the status is updated
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 17 of 22
Step 3 Single-Level Pr. Determination
Click the button to unlock the period
Check the button in the row “Single-Level Pr. Determination”
Choose “Process Again” and click the button to save the setting
Execute the program
Choose Start Immediately and confirm
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 18 of 22
Continue. Click the button to refresh the screen, until the status is updated
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 19 of 22
Step 4 Multilevel Pr. Determination
Click the button to unlock the period
Check the button in the row “Multilevel Pr. Determination”
Do not change the parameters and then save the setting
Execute the program
Choose Start Immediately and then Confirm
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 20 of 22
Continue. Click the button to refresh the screen, until the status is updated
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 21 of 22
Step 5 Revaluation of Consumption
Check the button in the row “Revaluation of Consumption”
Do not change the parameters and then save the setting
Click the button to execute as usual and refresh the screen until the status is updated
Training Manual
Module: FI/CO – Financial and Controlling
Function: Material Ledger
File name: AC-CO-PC-ACT-001-00-TM System Version: 2005
Page 22 of 22
Step 6 Post Closing
Click the button to unlock the period
Check the button in the row “Revaluation of Consumption”
Remove the “Test run” and save the setting
Click the button to execute as usual and refresh the screen until the status is updated
-- End of Document --