1
鏈?/p>
20
鏃?/p>
SAP
浜у搧鎴愭湰璁＄畻娴佺▼
SAP
璁＄畻浜у搧鎴愭湰鐨勬柟娉曟湁涓夌锛?/p>
鎸夋湡闂磋绠楁垚鏈紝
鎸夊伐鍗曡绠楁垚鏈紝
鎸夐攢鍞崟
(sales order)
璁＄畻鎴愭湰銆傚叾涓紝鎸夊伐鍗曡绠楁垚鏈渶涓哄父瑙侊紝寰堝鍏徃閲囩敤锛屾垜
浠篃浠ユ涓轰緥璇存槑
SAP
浜у搧璁＄畻鐨勬祦绋嬨�?/p>
涓�銆?/p>
SAP
浜у搧鎴愭湰璁＄畻涓庡父瑙勬垚鏈绠楃殑涓嶅悓鐐癸細
1.
甯歌鎴愭湰璁＄畻鐨勬柟娉曟槸鏈堝簳涓�娆℃�ц绠楋紝浣?/p>
SAP
鎻愪緵鍦ㄥ伐鍗曞缓绔嬫椂灏卞彲璁＄畻
鍑虹洰鏍囨垚鏈�傚叕鍙告棩甯镐笟鍔℃搷浣滐紝姣斿鍙戞枡锛屾姤宸ユ椂绛夛紝鎴愭湰浼氱珛鍗宠鍏ュ伐鍗曚箣
涓紝鍗?/p>
鏃舵�ц緝濂斤紝鏍囧噯鏈鍙?/p>
Simultaneous Costing.
2.
甯歌鎴愭湰璁＄畻鐨勬柟娉曞湪鍙戞枡鏃讹紝
灏嗙墿鏂欎粠鍘熸潗鏂?/p>
锛?/p>
RM)
绉戠洰杞埌鍦ㄤ骇鍝?/p>
锛?/p>
WIP)
锛?/p>
鏀舵枡鏃跺啀杞埌鍗婃垚鍝佹垨浜ф垚鍝佺鐩�?/p>
SAP
涓嶅悓锛屽彂鏂欐椂鍏堣鍏ユ崯鐩婄鐩紝鏈?/p>
搴?/p>
缁撶畻濡傛灉宸ュ崟娌℃湁鍏ㄩ儴鏀惰揣锛屾垨鎶�鏈笂鍋氬畬鎴愬鐞嗭紝琛ㄦ硶宸ュ崟娌℃湁瀹屾垚锛?/p>
WIP
琚?/p>
璁＄畻鍑烘潵锛屽惁鍒欒〃绀哄伐鍗曞畬鎴愶紝娌℃湁
WIP,
灏卞彧鏈夊樊寮備簡銆傚叕寮忓涓嬶細
WIP = GR of MO
鈥?/p>
Delivery cost of MO
浜屻�佹垚鏈绠楁祦绋?/p>
1. Product cost planning
閫氳繃鎴愭湰璁″垝锛?/p>
鐗╂枡鐨勬爣鍑嗘垚鏈璁＄畻鍑烘潵锛?/p>
浠ユ浣滀负鐗╂枡浠锋牸鍜屽瓨璐ц浠风殑鍙?/p>
鐓?/p>
2.
浜у搧鎴愭湰璁＄畻娑夊強鐨勬棩甯告搷浣?/p>
1
锛?/p>
Goods issue to production order
鍚戝伐鍗曞彂鏂?/p>
宸ュ崟鍙戞枡鍦?/p>
FI
妯″潡涓細浜х敓濡備笅鍑瘉锛?/p>
DR:
鐗╂枡娑堣�楃鐩?/p>
(P&L)
CR:
瀛樿揣
(
濡?/p>
RM)
鐗╂枡娑堣�楃鐩洜涓哄睘浜?/p>
P&L
锛屽洜姝ゅ湪
CO
涓睘浜?/p>
Primary cost element
锛屽彂鏂欎細
浜х敓
CO
鏂囦欢锛屽涓嬫墍绀猴細
DR:
鐗╂枡娑堣�楃鐩?/p>
-
宸ュ崟
(
宸ュ崟浣滀负鎴愭湰鍒嗛厤瀵硅薄
true cost assignment
object)
娉ㄦ剰杩欎竴瑙勫緥锛?/p>
濡傛灉鏁版嵁浠?/p>
FI
浼犻�掑埌
CO
锛?/p>
鍒欏湪
CO
涓彧瀛樺湪鍗曡竟鍑瘉
(one-sided
entry). CO
鍑?/p>
璇佸彲鐢?/p>
KSB5
鏌ョ湅銆?/p>
2) Activity Confirmation
鎶ュ伐鏃?/p>
鐢?/p>
浜ф�ф垚鏈腑蹇冿紙
Product
cost
center
锛変細鍚戝伐鍗曟彁渚涗綔涓氾紝姣斿浜哄伐銆佹満鍣?/p>
宸ユ椂绛夈�傞�氳繃鎶ュ伐鏃讹紝鎴愭湰浠庣敓浜ф�ф垚鏈腑蹇冭浆绉诲埌宸ュ崟涓�?/p>
CO
鐨勫垎褰曞涓嬶細
DR:
娆＄骇鎴愭湰瑕佺礌锛堢被鍨嬩负
43
锛?/p>
-
宸ュ崟
CR:
娆＄骇鎴愭湰瑕佺礌
-
鎴愭湰涓績