水化物-恒心的意思

Definition

The cost component split is a user-defined grouping of costs from all areas of production and divides the costs of the materials into cost components. The amount of cost components is the same for each material; this provides for a valuable comparison of all the cost estimates. The cost component split thus enables an analysis to be made of the value added at each stage of the production process.

Use

The cost component split enables you to do the following:

analyze the cost origin over more than one production level
display costs in accordance with the requirements of other areas of the R/3 System (such as material valuation or profitability analysis)
For this purpose, cost component views are created that display, for instance, cost components relating to stock valuation, or the cost of goods sold.

You break down the costs for each material according to the upper level and lower level. If you display costs for the respective

upper level, you see the production costs, the indirect costs and external labor costs that are expected for this production level.
lower level, you see the costs of all material components that are processed at this production level.
The total costs for the upper level and the lower level equals the total costs for the production level concerned.

When the costs are broken down into cost components, the origin of the costs, such as material costs or fixed and variable production costs, remains at each manufacturing level. At each manufacturing level, the cost component split separates the value added of that level from the costs of the lower level.

Furthermore, the cost components can be viewed in various forms, as in the cost of goods sold or cost components relating to stock valuation. You can also specify that the costs are to be updated as an itemization and as a cost element itemization.

When you save a material cost estimate or a costing run, the system automatically updates a cost component split for every material that was costed.

When you save a material cost estimate, a dialog box appears in which you can specify which costing results you want to save.


This dialog box is suppressed if the indicator Defaults can be changed by user was not set in the costing variant in Customizing for Product Cost Planning. In this case, the system automatically saves the costing results that were flagged to be saved in the costing variant.

When you create a costing run, you enter update parameters that specify which costing results you want to save.
If you want to create a cost component split for raw materials and purchased parts, you can enter additive cost components for these costs for each material. You can then group these cost components in an external procurement cost component structure that contains only such costs.

Additive Costs

Integration

Cost components splits can be created simultaneously for the cost of goods manufactured and primary costs. You can swit
ch from one cost component split to another.
You must stipulate in Customizing which cost component split is the upper level. You can create a further cost component split as an auxiliary cost component split, to compare one with the other.


The standard price is updated in the material master with the upper level.

An itemization is created for the leading cost component split only.

You can also create a cost component split for cost of goods manufactured only, or a primary cost component split only.

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