about result analysis (POC)
Pleaes help me about result anasysis.
We are using RA method:03 (POC), and run KKA2.
All the costs are always calculated as the cost of sales.
We want to calculate as WIP,
until the timing of sales appropriation comes.(once a a quarter)
Search for Work In Process at http://service.sap.com/plm
Results Analysis belongs to Product Costing and help and other documentation for this comes under this heading.
Work in Process
1. General Information
In Cost Object Accounting, work in process is used to valuate unfinished products in a period. In Product Cost by Period, target costs are used for the valuation of yields that have been backflushed (although not yet delivered to the warehouse). Normally, Product Cost by Period should only be used in repetitive manufacturing. Product Cost by Order can be used for production orders where the work in process is valuated at actual costs.
In R/3, the running production costs such as material consumption and confirmed working hours are recorded in P&L accounts. To display the value of unfinished products on the balance sheet accounts, you need to determine the goods value at the end of each month and transfer this value to a balance sheet account in Financial Accounting by using order settlement. Work in process will be referred to as WIP in the rest of this document.
The results analysis version determines whether its data (saved during order settlement) is to be transferred to Financial Accounting or not. In Product Cost by Period, it is highly recommended that you use version 0 to calculate the WIP, and to use this for settlement to Financial Accounting.
The valuation methods determine how the WIP is calculated and/or when it is broken down (regardless of order status). In Product Cost by Period, you can only use target costs for valuation. WIP should be broken down once the finally delivered or technically completed statuses have been achieved. The valuation methods have been predefined for the WIP calculation, and normally do not require adjustment.
The valuation variant for WIP and scrap is used to determine which standard cost estimate is to be used to calculate target costs. Valuation is not possible if the routing (used for the yield backflushing) does not match the standard cost estimate (see Calculation of Work in Process). Therefore, it is recommended that you use Plan costs/preliminary costing as your valuation strategy, since this is based on the routing for the cost object (product cost collector, production order etc.).
All cost elements that have been used in the standard cost estimate must be assigned to row IDs for the WIP calculation, which provide more detail on the costs, e.g. with separate row IDs for costs from material consumption, internal activity or overhead rates. The cost element assignment also determines the costs that are to be activated on the balance sheet accounts in Financial Accounting.
For each row ID, you store the results analysis cost element to be used for posting the WIP or reserves in CO. For reporting, you can use different cost elements for creation and consumption if the "separation of creation and consumption" has been activated in the results analysis version. You need to create the RA cost elements in their own special cost element category. This keeps them separate from the real costs on the orders.
To update WIP in Financial Accounting, you need to maintain posting rules that specify the balance sheet account to be used for displaying the WIP, and the P&L account to be used for the offsetting entry.
3. Calculation of Work in Process
In Product Cost by Period, the goods are valuated using target costs. In repetitive manufacturing, backflushing must be done using reporting points, so that WIP can be calculated using target costs. Selected operations are defined as reporting points especially for this purpose. Reporting point backflushing automatically includes all the operations between the corresponding reporting point operation and the previous one. Backflushed quantities that have not yet been delivered to the warehouse and are not scrap are valuated according to the valuation variants for WIP and scrap in Customizing.
with n = number of operations
i = current operation
with j = current operation i + 1
Note that the plan costs used in the WIP formula are reduced by assembly scrap.
The reference quantities for the WIP calculation are determined by the corresponding product cost collector/manufacturing order, whereas the valuation uses the costs from the relevant costing. If the costing is for material then it needs to be saved with an itemization.
Only the costing values that can be assigned to an operation are relevant for the WIP calculation. All the other cost items are not taken into account for the WIP calculation (e.g. costs from template allocation).
You can only valuate WIP if the routing (used for backflushing) matches the routing of the standard cost estimate used for calculating the target costs. If this routing does not match, then you cannot assign the corresponding costs according to the operation. This in turn means that WIP cannot be calculated using target costs. For further details refer to note 386816.
Product cost collector operation 0010:
Yield Scrap WIP ref. quantity WIP
WIP calculation 1 10
Product cost collector operation 0020:
Yield Scrap WIP ref. quantity WIP
Confirmation 2 1
Goods receipt 1
WIP calculation 1 20
4. Settlement of Work in Process
To display the calculated WIP, you need to transfer it to FI using order settlement.
The following is a list of requirements for the settlement of WIP to FI:
You need to store a results analysis key in the master data for the cost collector (production cost collector, production order or process order etc.)
WIP must be calculated
The results analysis version must be relevant for settlement and the transfer to FI must be activated
You need to create accounts for the results analysis categories to be settled to FI.
What this doesn't tell you is how to configure POC. For this you should look at help.sap.com
You need statistical key figures for Results Analysis and POC and you need these Stat Key Figures assigned to a Value Category or they won't come up in reports.