重造业务优势：成本核算与生产计划.pptxVIP

SAPAGJ67RepetitiveManufacturing

J67–RepetitiveManufacturingBusinessBenefitsCostingProductionPlanningBusinessBenefitsCalculationofpricesfortheselectedmaterialswhicharethenupdatedinthematerialmasterrecordsasthestandardprice.Thepriceupdateinvolvestwosteps:markingthecalculatedprice(thatis,settingthisasthefuturepriceofthematerial)andthenreleasingit(turningittothecurrentstandardprice).Rough-cutplanninginvolveslong-termplanningwithatimeframeofapproximatelyoneyear.DemandManagementgeneratesprimaryplanningrequirements.TheMRPrunisshort-termplanning.InMRP,theBOMforthematerialisexplodedandplanningtakesplacerightdowntocomponentlevel.Plannedordersaregeneratedforthematerialtobeproduced..StandardCostEstimateCreatingPlannedIndependentRequirementsGeneratingSingleItemMRPRunMarking+ReleasingMaterialPriceCreatingRoughCutPlan

J67–RepetitiveManufacturingBusinessBenefitsBusinessBenefitsMRPgeneratesplannedordersforthematerialthatistobeproduced.RepetitiveManufacturingBackflushDisplayPlannedordersCO-ordernotlimitedinlifespan.Repetitivemanufacturingquantitiesandvaluesarenottrackedonthesameorder.ProductionCostingProductCostCollectorOverheadCalculationVarianceCalculationRunSettlementReportforProductCostCollectorBackflush:finishedproductgoodsreceipt,backflushofcomponentmaterials,postingofcoststocostcollectorandcreationofmaterialandaccountingdocuments.Chargesproductcostcollectorwithcoststhatcannotbeassignedtoitdirectly(e.g.warehousecosts/procurementcosts)Comparesactualcostsofproduction/processorderwithtargetcostsaccordingtostandardcostestimateTransferscostsassignedtothevariousvariancecategoriesduringvariancecalculationfromproductcostcollectortoCO-PAandWIPistransferredtoFinancialAccounting.Analysisofcostsincurredonproductcostcollector.