8/6/2019 Process Order Cost Flows

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BOMMaterial/Plant

Components/Qty

Process OrderMaterial/Plant

BOM/AlternativeRecipe Group/Recipe

ComponentsMaterial/Plant

Std Price,Procurement type

Cost ObjectHierarchy

Material/Plant

Recipe GroupRecipe

Resource – Activity typ & hrs

Purchase InfoRecord

Material/Plant/ Vendor

Plan Price

Costing Sheet 

Base (Components,activities etc)Overhead rate Rate Credit Cost Center 

Resource

Cost Center &Activities

OBYC  – AccountDetermination

Activity TypeMaster Data

Planned Costs

Debits

Credits

Component/Qty -Value -G/L Account

Activity/Cost Center -Value -G/L Account

Overhead -G/L Account -Value

Costing VariantMaterial

Activity

Std Price

Pur Info rec

Periodic plan price

FG Material -Value -G/L Account

Actual Costs

Debits

Credits

Component/Qty -Value -G/L AccountActivity/Cost Center -Value -G/L Account

Overhead -G/L Account -Value

FG Material -Value -G/L Account

Goods Issue

Auto

Manual

Plan & Actual Cost flow  – Process Order

Activity PriceCalculation

sujity

8/6/2019 Process Order Cost Flows

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Activity PriceCalculation

Manual Price  – KP26

If Actual activityprice calculation

not used

Production Cost Center

Debit

Credit

Process Order

Cost Center

ebits/Credits

Cost Center

Direct ActivityAllocation

Indirect ActivityAllocation

Assessments/ Distribution

Activity Confirmation

Order settlement

Other Expensepostings

Activity Hours Activity Rate

Activity rate foractual posting

across the periodcan be a plannedprice maintained

manually in KP26 orplan price

determined through

Activity plan pricecalculation

OR

Work OrderActivity Dependent Costs

Activity Independent Costs

Activity Dependent Costs

Activity Independent Costs

Activity Dependent Costs

Activity DepCosts

ActivityIndependent

Costs

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