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Joint Production ( RELN40C_COPCPCP_KUPPEL )
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Short text
Joint Production
Description
From Release 4.5A, the following new joint production functions are available in Product Cost Controlling:
- Distribution for co-products
- Assignment to the cost object hierarchy
- New features in reporting
Fixed-price co-products
If you flag a material in the material master record as a co-product, the total costs of the joint production process are distributed to the co-products using equivalence numbers that are entered in the apportionment structure.
However, you can also flag a material in the material master record as a fixed-price co-product. As with by-products, the costs of the fixed-price co-products are subtracted from the entire joint production process, using the net realizable-value method. The costs for fixed-price co-products are not calculated using the apportionment structure.
You can enter the fixed price manually in the material master record, or calculate it in a standard cost estimate. This can be a cost estimate without quantity strcuture or a cost estimate with quantity structure, if the co-product has its own production process.
With regard to materials for which price control "S" (standard price) was entered in the material master record, the fixed price corresponds to the standard price.
With regard to materials for which price control "V" (periodic unit price) was entered in the material master record, the fixed price corresponds to the price entered in the goods received valuation for order delivery.
See also:
Define Goods Received Valuation for Order Delivery
Distribution for Co-Products
In joint production, the actual costs of the production process are collected on the order header of the manufacturing order. At period-end closing, you can distribute the actual costs from the order header to the order items by means of equivalence numbers. There is a co-product for each order item. In joint production, the functions WIP calculation, variance calculation and settlement are carried out at order item level. When you use the Distribution for Co-Products function, you ensure that all the relevant actual costs are included when you calculate WIP and variances, and carry out settlement.
Note that an order item is credited at goods receipt of the fixed-price co-product according to the cost element that was determined through material account determination. The order item is debited by means of Distribution for Co-Products. Under this procedure, the costs posted to the order header under the cost element with which the order header was debited are distributed to the order items.
Variance Calculation
From Release 4.5A, you can also calculate variances for co-products. This means that the cause of the difference between target costs and actual costs in Cost Object Controlling can also be determined for joint production. The variance calculation assigns the difference between target and actual costs per cost element (and, if applicable, origin) to the variance categories. These variance categories show the cause of the variance (such as input price variance).
When using fixed-price co-products, the system displays variances on the output side only.
Assignment to the Cost Object Hierarchy
You can assign manufacturing orders that generate co-products to a cost object hierarchy. You use cost object hierarchies if you cannot, or do not want to, assign certain costs to individual orders. For example, you can use cost object hierarchies to assign costs for every product group or area of responsibility.
If you assign manufacturing orders with co-products to the cost object hierarchy, you must have defined in Customizing for Product Cost by Period in the cost object category that distribution (to the cost object category) is active. Provided you have done so, the actual costs posted to the cost object hierarchy are distributed to the assigned orders at the period end. Variance calculation and settlement are carried out at the level of the manufacturing order or order item.
You can only assign manufacturing orders that are settled periodically to the cost object hierarchy. This means that default rule PP2 (Production Material Periodic Settlement) must be entered as the default value in the order type.
See also:
Define Cost Object Categories for Cost Object Hierarchies
Define Default Values for Order Types
New Features in Reporting
Release 4.5A provides a flexible itemization for joint production in two different display formats. You can switch between a process flow view to a product view while in the report. The product view shows only the costs of the co-product, while the process flow view also shows the costs of additional co-products and the total cost of the production process.
The new summarization method (using summarization hierarchies) can also be used in joint production. Here, the order item values are summarized from the bottom up. Values on the order header are not included with orders that have items. It is therefore necessary to execute the 'Distribution for Co-Products' function (also new in 4.5A) before you start a data collection run.
The new order selection method enables you to choose in joint production whether all orders, orders with items only, or orders without items only should be selected. If the selection is dependent on the order status, you have the option of entering split status selection profiles for the order header or order items.
You can find information further new functions in the information system for Product Cost Controlling under Changes in the Information System.
Damage caused to data by errors
Software/hardware requirements
Installation information
Effects on System Administration
Effects on Customizing
Effect on batch input
Changes to the Interface
Changes in procedure
Procedure for removing dataset errors
Dependent functions
Planning
Further notes
For further information, see Cost Object Controlling and Product Cost Planning in the R/3 Library.
General Material Data Fill RESBD Structure from EBP Component Structure
This documentation is copyright by SAP AG.
Length: 9652 Date: 20240424 Time: 032148 sap01-206 ( 150 ms )
