SAP CONTROLLING: S/4 HANA 2022 & 2023: Thảo luận Đào tạo

Given the wide array of topics covered under the SAP S/4 HANA  Controlling module, providing a comprehensive, in-depth elaboration for each would be an expansive undertaking. However, I'll provide a high-level overview of the topics you've listed:

A). "Product Costing" scenarios:

1. Product Costing by Order (Make to Stock):

• Calculating product costs for stock-based manufacturing, using production or process orders.

2. Product Costing by Sales Order (Make to Order):

• Direct costs associated with specific sales orders are captured.

3. Product Costing with Sales Order Controlling:

• For vaulted stock: Costs related to inventory kept under tight control or in a secure location.

• For non-vaulted stock: Regular stock not kept under special control.

4. Product Costing by Period:

• Periodic calculation of product costs.

5. Repetitive Manufacturing:

• Without reporting points consideration: Focuses on continuous production.

• With reporting points: Captures costs at specific points in the production process.

6. Decoupling Scenario:

• Integration between production orders and product cost collectors.

7. Joint Production, Co-Product, and By-Product Costing:

• Joint production: Multiple products from a single process.

• Co-product: Main products with similar value.

• By-product: Secondary products with lesser value.

8. Mixed Costing and Split Valuation:

• Considering multiple methods or sources of production or procurement for a material.

9. Special Scenarios:

• Sub-contracting, external operations, special procurement, and cross plants.

• Additives estimation and different types of scrap costing.

B). "Material Ledger" scenarios:

1. Multiple Currencies and Valuations:

• Recording transactions in company code currency, group currency, and others.

• Different valuations for legal, group, and profit center purposes.

2. Transfer Pricing:

• Price determination for inter-company or intra-company transfers.

3. Revaluation of Consumption:

• Adjusting consumption values based on actual costs.

4. Material Ledger and Actual Costing:

• The material ledger captures all material movements and valuation changes.

• CKM3 provides an analysis of material prices.

C). "Margin Analysis":

1. Account-Based COPA:

• In S/4 HANA, COPA integrates seamlessly with the universal journal. This covers value flows and margin analysis.

2. Cost of Goods Sold (COGS) and Price Difference Split:

• Differentiating COGS components and capturing price variances.

3. Predictive Accounting:

• Capturing potential future financial transactions based on preliminary documents.

4. Real-Time COPA/Margin Analysis:

• Real-time profitability analysis without waiting for periodic settlement.

5. Attributed Profitability:

• Capturing profitability elements without specific profitability segments.

6. COPA Realignment and Assessment:

• Adjusting and redistributing COPA values.

Each topic here is extensive and carries its own processes, configurations, and integration points. It would be essential to dive into each topic individually for a thorough understanding.

The Material Ledger in SAP enables tracking and management of material costs, which becomes increasingly essential in organizations with complex valuation and costing scenarios, like Transfer Pricing and Multiple Valuations. Here's a deep dive into the given topics:

1. Material Ledger Configuration-Multiple Valuations:

   • Activate the Material Ledger for specific valuation areas.

   • Define valuation approaches: Legal, Group, and Profit Center Valuations.

   • Configure parallel currencies, tying them to respective valuations.

   • Define and assign currency types for each valuation area, ensuring they correspond to the respective valuation approaches.

2. Standard Costing with Multiple Valuations:

   • Set standard costs for materials at the beginning of a period.

   • These costs will be maintained for each of the valuation approaches, giving rise to parallel standard costs.

   • The cost estimate procedure ensures that the costing variants consider all valuation-specific influences.

3. Transfer Pricing Cycle:

   • Transfer pricing pertains to pricing of transfers between related entities.

   • Using Material Ledger, this can be tracked through multiple valuations.

   3.1. Raw Material to FG material within the Same Plant: - The raw material's cost, considering the transfer price, will influence the finished good's cost. - Both legal and profit center valuations will reflect these costs differently, depending on intra-entity pricing.

   3.2. Plant to Plant Transfer: - When materials are transferred from one plant to another, it's similar to a sale-purchase event between two profit centers. - Transfer prices come into play, and these prices can be tracked using the different valuations in Material Ledger.

4. Distribution Usage Variance Topic:

   • This pertains to variances that arise when allocating costs.

   4.1. Distribution Usage variance for Materials-CKMDUVMAT: - Occurs when the actual consumption of a material differs from the planned consumption. - This tool helps in analyzing the distribution usage variance for specific materials across different valuation views.

   4.2. Distribution Usage variance for Activity Types.-CKMDUVACT: - Relates to variances in activity types (like labor or machine hours) during production. - Variances might arise because of differences between planned and actual hours.

5. Actual Costing Execution -CKMLCP:

   • CKMLCP is the central transaction for executing actual costing.

   • It determines the actual costs of materials for the period, factoring in all influences including transfer prices.

   • This results in a more accurate depiction of material costs across the various valuation views.

6. Explanation of Material Price Analysis-CKM3 & Accounting Entries:

   • CKM3 provides a comprehensive view of the material's price evolution.

   • You can see the price changes and associated accounting entries across all valuations.

   • This tool offers insights into factors contributing to price changes, like variances, revaluations, etc.

7. Price Adjustment by MR22 (Frequently happening in Live Environment):

   • MR22 allows manual adjustments to material prices.

   • In scenarios where unusual events distort material prices, manual interventions via MR22 are needed to correct them.

   • The impacts of these adjustments are reflected across all valuation views in the Material Ledger.

8. Material Ledger Help Desk Tool Functionalities:

   • A tool designed to support the end-users by providing insights and analytics on various Material Ledger processes.

   • Helps in troubleshooting, data consistency checks, and understanding the flow of values.

   • Offers various reports and insights on valuations, price determinations, and variances.