Inhaltsverzeichnis

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Preface
15
Who This Book Is For
15
How This Book Is Organized
15
Acknowledgments
18
1 Introduction to the Material Ledger in SAP S/4HANA
21
1.1 What Is the Material Ledger?
21
1.2 The Before: The Material Ledger in SAP ERP
26
1.2.1 Inventory Valuation
28
1.2.2 Multiple Valuation Approaches
35
1.2.3 Actual Costing
40
1.3 The After: The Material Ledger in SAP S/4HANA
47
1.3.1 SAP S/4HANA Finance
47
1.3.2 Why Is the Material Ledger Mandatory?
53
1.3.3 Inventory Valuation in SAP S/4HANA
54
1.4 Summary
58
2 Configuring Currency Types, Ledgers, and Valuation Views
61
2.1 Defining Currency Types for the General Ledger
62
2.1.1 Standard SAP Currency Types
62
2.1.2 Defining Standard Currency Types in the Universal Journal
66
2.2 Currency Conversion Settings for Company Codes
69
2.3 Defining the Currency and Valuation Profile
71
2.3.1 Maintaining the Currency and Valuation Profile
72
2.3.2 Assigning the Currency and Valuation Profile to the Controlling Area
73
2.3.3 Creating Versions for the Valuation Methods
73
2.3.4 Activating the Currency and Valuation Profile
74
2.4 Defining Ledgers for Valuation Views
75
2.4.1 Multi-Valuation Ledger
76
2.4.2 Single Valuation Ledger
78
2.5 Defining Ledgers for Controlling Versions
79
2.6 Material Ledger Activation for Currencies and Valuations
80
2.6.1 Defining Material Ledger Types and Assigning Currency Types
81
2.6.2 Assigning Material Ledger Types to Valuation Areas
82
2.6.3 Activating Material Ledgers for Valuation Areas
83
2.7 Summary
85
3 Group Currency and Valuation
87
3.1 Group Currency
87
3.1.1 Setting Up Group Currency for a Company Code
88
3.1.2 Changing Material Cost
91
3.1.3 Making a Purchase
93
3.2 Group Valuation
95
3.2.1 Transfer Pricing with Group Valuation
96
3.2.2 Group Valuation with Standard Cost
97
3.3 Cross-Company Purchasing
111
3.3.1 Intercompany Setup
112
3.3.2 Intercompany Scenario
117
3.4 Summary
127
4 Profit Center Valuation
129
4.1 Transfer Pricing Logic with Profit Center Valuation
130
4.1.1 Defining the Currency Type for Profit Center Accounting
130
4.1.2 Defining Transfer Pricing for Profit Center Valuation
131
4.1.3 Settings for Internal Goods Movement
139
4.2 Standard Cost and Profit Center Valuation
143
4.2.1 Defining a Costing Variant for Profit Center Valuation
143
4.2.2 Assigning Transfer Price Variant to the Costing Version
148
4.2.3 Configuring a Delta Cost Component
148
4.2.4 Configuring a Special Procurement Key
150
4.2.5 Calculating Standard Cost
152
4.3 Cross-Profit Center Purchasing
157
4.4 Manufacturing Orders with Profit Center Valuation
161
4.4.1 Material Consumption in a Different Profit Center
162
4.4.2 Goods Receipt in a Different Profit Center
165
4.5 Summary
169
5 Configuring Actual Costing
171
5.1 Material Ledger Activation for Actual Costing
172
5.1.1 Maintaining Number Ranges for Material Ledger Documents
172
5.1.2 Configuring Dynamic Price Changes
175
5.2 Material Update
175
5.2.1 Defining Movement Type Groups of the Material Ledger
176
5.2.2 Assigning Movement Type Groups of the Material Ledger
177
5.2.3 Defining the Material Update Structure
178
5.2.4 Assigning Material Update Structure to the Valuation Area
180
5.3 Actual Costing
181
5.3.1 Activating Actual Costing
181
5.3.2 Creating User-Defined Names for Receipts/Consumption
183
5.3.3 Assigning User-Defined Names for Receipts/Consumption
184
5.3.4 Activating Actual Cost Component Split
186
5.3.5 Activating Work in Process at Actual Cost
187
5.4 Account Determination
188
5.4.1 Cost/Price Differences for the Material Ledger
189
5.4.2 Materials Management Exchange Rate Differences
191
5.4.3 Revaluation of Other Consumables
193
5.4.4 Accruals and Deferred Accounts for the Material Ledger
194
5.4.5 Activity Price Differences
196
5.4.6 Material Ledger Cost Center Absorption
197
5.4.7 Work In Process from Price Differences—Material
198
5.4.8 Work in Process from Price Differences—Activity Types
199
5.4.9 Differences of Canceled WIP—Materials
200
5.4.10 Differences of Cancelled WIP—Activity Types
202
5.5 Summary
203
6 Actual Costing Run and Analysis
205
6.1 Actual Costing Cockpit
206
6.2 Actual Costing Run
207
6.2.1 Setup
208
6.2.2 Selection
210
6.2.3 Preparation
212
6.2.4 Settlement
218
6.2.5 Post Closing
222
6.2.6 Mark Prices
225
6.2.7 Additional Options
228
6.3 Alternative Valuation Run
232
6.4 Material Price Analysis
239
6.4.1 Navigating the Material Price Analysis
240
6.4.2 Price Determination Structure
245
6.4.3 Price History
250
6.4.4 Material Price Analysis for Old SAP ERP Data
252
6.4.5 Actual Cost Components
253
6.4.6 Valuated Quantity Structure
256
6.5 Activity Consumption Analysis
258
6.6 Value Flow Monitor
262
6.6.1 Not Distributed Differences
263
6.6.2 Not Allocated Differences
265
6.6.3 Using the Value Flow Monitor
267
6.7 General Ledger Postings Made by the Material Ledger
269
6.7.1 Closing Document of the Material Ledger
269
6.7.2 Analyzing General Ledger Postings Made by the Material Ledger
270
6.8 Summary
274
7 Actual Costing and Peripheral Transactions
275
7.1 Changing Standard Cost Mid-Month
275
7.1.1 Restriction on Changing the Standard Cost Mid-Month in SAP ERP
276
7.1.2 Changing the Standard Cost Mid-Month in SAP S/4HANA
277
7.2 Debiting/Crediting Material
279
7.2.1 Debiting/Crediting a Material Directly
280
7.2.2 Defining Reasons for the Price Change
282
7.2.3 Debiting/Crediting a Material with an Alternative General Ledger Account
284
7.2.4 Debiting/Crediting a Material to a Specific Cost Component
285
7.3 Distributing Consumption Variances
289
7.3.1 Activating Distribution of Consumption Variances
289
7.3.2 Distributing Differences for Materials
294
7.3.3 Distributing Differences for Activities
299
7.4 Manually Changing Cost Components
303
7.4.1 Price Difference Account for Cost Component Change
303
7.4.2 Changing the Cost Component
304
7.5 Deactivating Statistical Moving Average Price
307
7.6 Summary
310
8 Parallel Cost of Goods Manufactured
311
8.1 What Is Parallel Cost of Goods Manufactured?
311
8.2 Activating the Business Function
313
8.3 Maintaining the Valuation View
315
8.4 Defining Ledgers and Accounting Principles
317
8.5 Configuring Parallel Valuation
319
8.6 Calculating a Parallel Activity Rate
321
8.6.1 Calculating the Depreciation in Different Accounting Principles
322
8.6.2 Posting Activity Consumption to a Production Order
325
8.7 Calculating with Multiple Costing Runs
332
8.7.1 Actual Costing Run
332
8.7.2 Alternative Valuation Run
333
8.8 Summary
338
9 Balance Sheet Valuation
339
9.1 What Is Balance Sheet Valuation?
339
9.2 Configuring Balance Sheet Valuation
341
9.2.1 Activating FIFO/LIFO Valuation
341
9.2.2 Defining Valuation Level
342
9.2.3 Defining FIFO/LIFO-Relevant Movement Types
343
9.2.4 Defining FIFO/LIFO Methods
343
9.2.5 Configuring FIFO/LIFO Valuation Areas
344
9.2.6 Defining LIFO Layer Versions
345
9.2.7 Defining Document Types for the Lowest Value Method
346
9.2.8 Defining Movement Types for the Lowest Value Method
346
9.2.9 Defining Key Figure Scheme
347
9.2.10 Setting Up Valuation Alternatives
347
9.2.11 Defining the FIFO Variant
348
9.3 FIFO Valuation
349
9.3.1 Creating a Purchase Order and Goods Receipt
349
9.3.2 Activating a FIFO Material
353
9.3.3 Calculating Periodic Receipt Values
355
9.3.4 Calculating the FIFO Price
356
9.3.5 Updating the Material Price
360
9.4 LIFO Valuation
361
9.4.1 Creating Purchase Orders and Goods Receipts
362
9.4.2 Activating a LIFO Material
364
9.4.3 Calculating the LIFO Price
367
9.5 Lowest Value Determination
368
9.6 Using Balance Sheet Valuation in Actual Costing
372
9.7 Summary
374
10 The Material Ledger and Peripheral Applications
375
10.1 Split Valuation
375
10.1.1 Configuring Split Valuation
376
10.1.2 Creating a Material Master with Multiple Valuation Types
379
10.1.3 Procuring Split Valuated Materials
382
10.1.4 Calculating Actual Cost for Split Valuated Material
383
10.2 Actual Costing for Make-to-Order Products
385
10.2.1 Make-to-Order Production Process
385
10.2.2 Calculating the Actual Cost
388
10.3 Daily Actual Costs
392
10.3.1 Creating Actual Costing Runs for Future Periods
392
10.3.2 Creating Variants for Actual Costing Steps
395
10.3.3 Creating and Sequencing Background Jobs
400
10.4 Exchange Rate Differences
403
10.4.1 Configuring the Treatment of Exchange Rate Differences
404
10.4.2 Purchasing a Material with Exchange Rate Differences
406
10.4.3 Exchange Rate Differences in the Material Price Analysis
410
10.5 Actual Costing across Company Codes
412
10.5.1 Cross-Company Scenario
413
10.5.2 Setting Up Actual Costing across Company Codes
415
10.5.3 Material Price Analysis before the Actual Costing Run
416
10.5.4 Material Price Analysis after the Actual Costing Run
420
10.6 Profitability Analysis
425
10.6.1 COGS Account Split by Cost Components
426
10.6.2 Production Variance Account Split by Variance Categories
437
10.7 Summary
443
11 Reporting
445
11.1 ABAP List Viewer Reports
445
11.1.1 Prices and Inventory Values
446
11.1.2 Materials with Largest Moving Price Differences
451
11.1.3 Materials with Highest Inventory Value
452
11.1.4 Display of Work in Process for Actual Costs
453
11.2 Drilldown Reports
457
11.3 SAP Fiori Applications
461
11.3.1 Trial Balance App
462
11.3.2 Material Inventory Values Apps
471
11.4 CDS Views
480
11.5 Summary
482
12 Conclusion
483
12.1 What You’ve Learned
483
12.2 Potential Areas for Innovation
486
A Transitioning to the Material Ledger in SAP S/4HANA
491
A.1 Existing SAP Customers
491
A.2 New SAP Customers
498
A.3 Changing the Price Determination
504
A.4 Material Ledger HelpDesk
506
A.4.1 Material Ledger Overview
507
A.4.2 HelpDesk for Transaction Data
508
A.4.3 HelpDesk for Master Data
509
A.4.4 HelpDesk for Actual Cost Component Split
511
A.4.5 HelpDesk for Miscellaneous
512
A.4.6 HelpDesk for Production Orders
512
A.4.7 HelpDesk for Purchase Order History
513
A.4.8 HelpDesk for Balance Sheet Valuation
513
A.4.9 HelpDesk for Alternative Valuation Run
514
A.4.10 HelpDesk for Distribution of Usage Variances
514
A.4.11 HelpDesk for WIP
515
A.4.12 HelpDesk for the Material Ledger Next Architecture
516
A.4.13 Administration
517
A.5 Summary
517
B General Ledger Line Item Texts from Material Ledger Postings
519
C Material Ledger Comparison: SAP ERP versus SAP S/4HANA
523
D Bibliography
525
E The Author
527
Index
529