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步骤四成本估算变式(Step four cost estimating variant)
步骤四成本估算变式(Step four cost estimating variant)
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Step four: cost estimating variant
Define cost estimation variants (Tcode:OKKN)
When the BOM and Routing selection logic of this estimate is defined, then the selection logic is referred to in the variant when the Variant (Costing) of the cost estimate is defined
In addition to the standard cost estimate, you can also carry out various types of cost estimates for a variety of purposes
The common cost estimation variants are as follows:
(1) standard cost estimate variation
As shown in Figure 22, variant PPC1, with the help of the system, the enterprise usually creates a standard cost estimate for each period
The material pricing method is nothing more than the standard price method
Weighted average method (including moving average method and end weighted average method)
First in first out method
Last in first out method and batch method, etc.
At present, ERP systems generally recommend the use of standard cost systems
As to the price and mode of the materials, the optimal condition depends on the actual situation of the enterprise
For individual material
Determine the standard price for the use of the price control mark S
During the same period
The standard cost price (also included in the cost structure of its standard cost estimate) is consistent over the period
Free from price fluctuations
In particular, the standard cost estimate is not recommended for semi manufactured goods / finished products (if material ledger is not implemented)
If necessary, the system can also use Tcode:CKR1/CK44 to force the standard cost estimate to be removed, but pay attention to the impact on the consistency of the relevant cost statements
If the enterprise implements the material ledger
In order to maintain the same material inventory accounting during the same period
The standard cost estimate or approval of t
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