performance margins sap module 1性能利润率模块.pdfVIP

SAPGroupCosting-Overview

•Legalcost=statutorycost,i.e.costbasedontransferprice

•Groupcost=TruePerformanceCost,i.e.costwithoutany

ICmark-up.

•InECC,eachpartnumberineachplantwillbeassociated

withalegalcost(functionalcurrency)andagroupcost(USD

defined).

•TheChartofaccountsincludesthefollowingaccounts:

–Legalstandardcogs=quantities*legalcost-infunctional

currency

–Groupcogs=quantities*groupcost

–Groupcogsoffset=-(groupcogs)

•Groupcogsandgroupcogsoffsetareneutralonthe

statutoryoperatingincome(addupto0).

3Lexmark

SAPGroupCosting-Overview

•Foreachinventoriedproduct,eachsalestransactionmust

includeapostingagainstlegalcogsaccountandgroupcogs

accounts.

–Ex:shipmentofprintertoexternalcustomerinSAF.

•Price=$1,500(originallyinZAR),Legalcost=$1,175(originally

inZAR),groupcost=$1,400.

–EntriesinthebooksofLexmarkSAF:

•DrAR:$1,500CrRevenue:$1,500

•DrlegalCogs:$1,175CrInventory:$1,175

•DrGroupCogs:$1,400CrGroupCogsOffset:$1,400

–StatutoryGrossMargin=$1,500-$1,175=$325

–PerformanceGrossmargin=$1,500-$1,400=$100

4Lexmark

SAPGroupCosting–cogsaccounts

Inventoriedproducts.AccountshighlightedareincludedinthePerformancePL,

Othersareexcluded(seedocumentationofBIreportZ_ZRBPCBMF3_0004-Perf

PLConsolidatedVsOutlook(BPCBased))

COGS

AccountLegal

COGSGroup

COGS

5010005External

Hardware

COGS

‐

Gross

Sales