Sequence of Steps in Cost Object Controlling

最新推荐文章于 2025-08-09 09:16:22 发布

转载最新推荐文章于 2025-08-09 09:16:22 发布 · 180 阅读

在应用组件产品成本规划中先为物料创建标准成本估算。在成本对象控制组件中，依次进行初步成本核算，计算计划成本；同步成本核算，收集实际成本；最终成本核算，确定生产过程实际成本，还可进行成本分析和控制，期末结账可计算差异、确定在制品价值等。

Sequence of Steps in Cost Object Controlling[@more@]

In the application component Product Cost Planning, you first create a standard cost estimate for the material to establish the standard cost.

Then the following sequence of steps is performed in the application component Cost Object Controlling:

Preliminary costing
The preliminary cost estimate calculates the planned cost for the object being costed. For example, if the cost object is a production order, planned costs can be used in variance calculation as the basis for calculating target costs.

Simultaneous costing
All actual costs incurred for a cost object are collected directly on the cost object. Actual costs are incurred in different ways, such as through internal activity allocations and material withdrawals. This process of collecting actual costs on a cost object is called simultaneous costing. Simultaneous costing enables you to view and analyze the actual costs on a cost object at any time.

Final costing
Once the cost object has been produced, final costing determines the actual costs incurred during the production process. Final costing also serves the purposes of cost analysis and control.

Final costing is normally performed as a period-end closing process. For this reason, final costing in the R/3 System is one of the menu options under Period-End Closing.

The period-end closing process includes the capture of period costs. A period cost is an actual cost that is not attributable to the cost object from a particular activity. This can be the revaluation of activities at actual prices or the calculation of process costs or overhead, for example.

In addition, the period-end closing process can determine the value of the unfinished goods (work in process).

You can calculate variances in the period-end closing process in Product Cost by Period and Product Cost by Order.

When you settle, you can transfer data to other application components such as Financial Accounting.

Period-end closing in Cost Object Controlling is performed after period-end closing in Cost Center Accounting.

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